Section 11 in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
11. Packing materials and containers for shipment.
- For the purposes of these rules, any packing materials and containers in which a good is packed for shipment shall not be taken into account in determining whether,-(a)the non-originating materials used in the production of the good have undergone an applicable change in tariff classification; and,(b)the good satisfies a regional value content requirement.
