Section 9 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
9. Packing materials and containers for shipment.
- For the purposes of these rules, any packing materials and containers in which a product is packed for shipment shall not be taken into account in determining whether,-(a)the non-originating materials used in the production of the product have undergone an applicable change in tariff classification; and(b)the product satisfies a local value added content requirement.
