Customs Rules
Customs tariff (determination of origin of goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003

4. Declaration at the time of importation. -

The importer of the product shall, at the time of importation -

(a) make a claim that the products are the produce or manufacture of the country from which they are imported and such products are eligible for preferential treatment under the Agreement, and

(b) produce the evidence specified in these rules.

Explanation :-

For the purposes of this notification, "Preferential treatment" in relation to any product means the exemption granted under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2003-Customs, dated the 13th May, 2003 and includes preferential concessions.