Section 15 in The Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011
15. Packing and packaging materials and containers.
(1)Packing materials and containers for shipment used to protect a good during transportation shall not be taken into account in determining whether the good qualifies as an originating good of a Party.(2)The packaging materials and containers that are used for retail sale of a good shall be disregarded in determining whether the good qualifies as an originating good of a Party, if such packaging materials and containers are classified with the good pursuant to rule 5 of the general rules for the Interpretation of the Harmonized System; and(3)Where the good is subject to a qualifying value content requirement, the value of packaging materials and containers referred to in sub-rule (2) shall be taken into account as the value of originating materials of a Party where the good is produced or non-originating materials, as the case may be, in calculating the qualifying value content of the good.
