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Customs (Indian Rules of Origin) Regulations 2022
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Department of Home Affairs
This item is authorised by the following title:
Customs Act 1901
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F2022L01504
24 November 2022
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Definitions
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Part 2—Tariff change requirement
5 Change in tariff classification requirement for non originating materials
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Part 3—Qualifying value content requirement
6 Prescribed qualifying value content requirements
7 Build down method
8 Build up method
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Part 4—Determination of value
9 Value of goods that are originating materials or non originating materials
10 Value of accessories, spare parts, tools or instructional or other information materials
11 Value of packaging material and container
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Part 5—Record keeping obligations
12 Exportation of goods to India—record keeping by exporter who is not the producer of the goods
13 Exportation of goods to India—record keeping by the producer of the goods
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