Section 7 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
7. Direct consignment.
- A product, in respect of which tariff preference is claimed, shall be considered as directly consigned from the exporting beneficiary country,-(a)if it has been transported without passing through the territory of any other country;(b)The product, whose transport involves transit through one or more intermediate countries with or without trans-shipment or temporary storage in such countries ;Provided that,-(i)their transit entry is justified for geographical reasons or by considerations related exclusively to transport requirements;(ii)the products have not entered into trade or consumption there;(iii)the products have not undergone any operation other than unloading and reloading or any operation required to keep them in good condition; and(iv)the products have remained under the customs control in the country of transit.
