Section 3 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
3. Claim at the time of importation.
- The importer of the product shall, at the time of importation,-(a)make a claim that the products are the produce or manufacture of the beneficiary country from where they are imported and such products are eligible for tariff preferences, and(b)produce the evidence specified in these rules.
