CAAR Ruling on Import of “Infant milk based formula Aptamil-C Proteq”

In re Nutricia International Private Limited (CAAR Mumbai)

CAAR Clarification on Bill-to-Ship to Model, Margin Inclusion, Manufacturing Activity, and Regional Value-Content Criteria under AIFTA/Rules of Origin

Question: Whether the Bill-to-Ship to model/third party invoicing model adopted by the Applicant is permitted under the AIFTA/Rules of Origin?

Answer: Yes,, the proposed _.Bill-to-Ship to model/third party invoicing model adopted by the Applicant is permitted under the AIFTA/Rules of Origin.

Question: Whether the margin earned by the Danone Trading ELN B.V., Netherlands (“the Seller”) Will be included in the FOB. price’ of the subject goods for the ‘purposes of determining the regional value-content?

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