Section 10 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
10. Direct Consignment.
(1)Products, in respect of which tariff preference is claimed, shall be considered as directly consigned from the exporting beneficiary country if,-(a)these products are transported without passing through the territory of any other country; or(b)the transport of these products involves transit through one or more intermediate countries with or without transshipment or temporary storage in such countries, where,-(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.(2)For the purpose of claiming tariff preference for the imported product considering such product as directly consigned from the exporting beneficiary country in terms of this rule, the following shall be produced before the customs authority of India at the time of importation, namely:-(a)a through bill of lading issued in the exporting country;(b)a certificate of origin issued by the issuing authority of the exporting beneficiary country;(c)a copy of the original commercial invoice in respect of the product; and(d)supporting documents in evidence that other requirements of this rule have been complied with.
