Commonwealth Numbered Regulations

CUSTOMS (INDIAN RULES OF ORIGIN) REGULATIONS 2022 (F2022L01504) - RULE 6

                   For the purposes of paragraph 153ZMN(3)(b) of the Act, the prescribed qualifying value content requirements for goods is that the goods satisfy either or both the following:

                     (a)  the requirement that the qualifying value content of the goods under the build-down method, worked out under this Part, is not less than 45%;

                     (b)  the requirement that the qualifying value content of the goods under the build-up method, worked out under this Part, is not less than 35%.