Section 12 in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Mercosur Member States and Republic of India) Rules, 2009
12. Containers and packing materials for transport.
- The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any good, in accordance with General 5 (b) of the Harmonized System.
