The CBIC vide Notification No. 112/2022-Customs (N.T.) dated December 22, 2022 has issued ‘the Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022’ (“the Rules”), in order to notify the rules and procedures w.r.t. originating goods, wholly/not wholly obtained or produced goods, accumulation, calculation of qualifying value content, treatment of packaging materials and containers for retail sale/ transportation and shipment accessories, certificate/application of origin certification procedures, etc., under the India-Australia Economic Cooperation and Trade Agreement, w.e.f. December 29, 2022.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009582/ENG/Notifications
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