Section 10 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
10. Packing materials and containers for retail sale.
- For the purposes of these rules, any packing materials and containers in which a good is packaged for retail sale shall, if classified with the good, not be taken into account in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification, and, if the good is subject to a regional value content requirement, the value of such packaging materials and containers shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.
