Schedule 10A of the Customs Tariff Act 1995 (Customs Tariff Act) sets out the preferential rates of customs duty that apply to goods deemed to be Indian originating.
Indian originating goods classified to any tariff subheadings that are not listed in Schedule 10A have a ‘Free’ rate of customs duty from 29 December 2022
Indian originating goods are those that meet the requirements of Division 1JA of Part VIII of the Customs Act 1901 (Customs Act).
Further information about determining the originating status of goods and materials for the purposes of the ECTA is available on the Australian Border Force (ABF) ECTA
webpage at: https://www.abf.gov.au/importing-exporting-and-manufacturing/free-trade-agreements/india
Attachment: ACN 2022_52 – Australia-India Economic Cooperation and Trade Agreement – Entry into Force.pdf