Customs Tariff (Determination of Origin of
Goods under the Comprehensive Economic Cooperation and Partnership Agreement
between the Republic of India and the Republic of Mauritius) Rules, 2021
[Customs Tariff
(Determination of Origin of Goods under the Comprehensive Economic Cooperation
and Partnership Agreement between the Republic of India and the Republic of
Mauritius) Rules, 2021]
[31st
March, 2021]
In exercise of the powers
conferred by sub-section (1) of Section 5 of the Customs Tariff Act, 1975 (51
of 1975), the Central Government hereby makes the following rules, namely.
Rule - 1. Short title and commencement.
(1) These rules may be called
the Customs Tariff (Determination of Origin of Goods under the
Comprehensive Economic Cooperation and Partnership Agreement between the
Republic of India and the Republic of Mauritius) Rules, 2021.
(2) They shall come into force
on the 1st day of April, 2021.
Rule - 2. Definitions.
In these rules, unless the
context otherwise requires,
(a)
“Agreement”
means the Comprehensive Economic Cooperation and Partnership Agreement between
the Republic of India and the Republic of Mauritius;
(b)
“competent
authority” means:
(i)
for
India, the Department of Commerce or the Central Board of Indirect Taxes and
Customs (CBIC) or any other agency notified from time to time:
(ii)
for
Mauritius, the Mauritius Revenue Authority, Customs Department;
(c)
“customs
value” means the value as determined in accordance with Article VII of the
General Agreement on Tariffs and Trade 1994 (also known as GATT), including its
notes and supplementary provision thereof: and the Agreement on the
Implementation of Article VII of GATT (also known as the Customs Valuation
Agreement);
(d)
“carrier”
means any vehicle for air, sea or land transport;
(e)
“Change
in Tariff Classification” or “CTC” means the change in the relevant tariff
classification of the non-originating materials used in the manufacture of the
export product. CTC would cover the following cases:
(i)
Change
in Chapter or CC which implies the change in chapter at the two-digit level of
the Harmonized System for all non-originating materials used in the manufacture
of the export product;
(ii)
Change
in Tariff Heading or CTH which implies the change in tariff heading at the
four-digit level of the Harmonized System for all non-originating materials
used in the manufacture of the export product;
(iii)
Change
in Tariff Sub-Heading or CTSH which implies the change in tariff subheading at
the six-digit level of the Harmonized System for all non-originating materials
used in the manufacture of the export product;
(f)
“CIF
value” means the price actually paid or payable to the exporter for a good when
the good is loaded out of the carrier, at the port of importation, including
the cost of the good, insurance, and freight necessary to deliver the good to
the named port of destination. The valuation shall be made in accordance with
the Customs Valuation Agreement;
(g)
“FOB
value” or “free-on-board value” means the price actually paid or payable to the
exporter for a product when loaded onto the carrier at the named port of
exportation, including the cost of the product and all costs necessary to bring
the product onto the carrier;
(h)
“Harmonized
System” or “HS” means the Harmonized System or HS set out in the Annex to the
International Convention on the Harmonized Commodity Description and Coding
System, including any amendments adopted and implemented by the Parties in
their respective laws;
(i)
“manufacture”
means working or processing;
(j)
“material”
means any ingredient, raw material, component or part and goods that are used
in the production of another good and physically incorporated into another
good;
(k)
“non-originating
materials used in production” means any materials whose country of origin is a
country other than the Parties (imported non-originating) and any materials
whose origin cannot be determined (undetermined origin);
(l)
“originating
materials” means materials that qualify as originating under these rules;
(m)
“Parties”
means the Republic of India and the Republic of Mauritius;
(n)
“Party”
means either the Republic of India or the Republic of Mauritius;
(o)
“preferential
tariff treatment” means any concession or privilege granted under the Agreement
by one Party to the other Party through the reduction and/or elimination of
tariffs on the movement of goods;
(p)
“product”
means the product being manufactured, even if it is intended for later use in
another manufacturing operation;
(q)
“tariff
classification” means the classification of goods according to the Harmonized
System including its General Interpretative Rules and Explanatory Notes;
(r)
“territorial
waters” means waters extending up to 12 nautical miles from the baseline as
defined by the Parties in line with the United Nations Convention on the Law of
the Sea (UNCLOS);
(s)
“territory”
means the territory of the Party including its territorial waters and the air
space above its territorial waters and the other maritime zones including the
Exclusive Economic Zone and Continental Shelf over which the Party has
sovereignty, sovereign rights or exclusive jurisdiction in accordance with its
laws in force, the 1982 United Nations Convention on the Law of the Sea and
international law;
(t)
“value
of non-originating materials” means the customs value at the time of
importation of the non-originating materials used, or, if this is not known and
cannot be ascertained, the first ascertainable price paid for the materials in
the territory of a Party.
Rule - 3. Origin Criteria.
(1) For the purposes of these
rules, a product shall be considered as originating in a Party and eligible for
preferential tariff treatment, if:
(a)
it
has been wholly obtained (WO) in a Party, in accordance with Rule 4; or
(b)
it
meets the product specific rules (PSRs) listed in Annex 1.
(c)
The
value addition (VA) criteria for PSRs listed in Annex 1 is defined as.
|
Value addition = [FOB value of export - (CIF
value of non-originating material + value of material of undetermined
origin)]/[FOB value of export]
|
or
|
Value addition = [cost of originating material +
direct labour cost + direct overhead cost + profits]/[FOB value of export]
|
(2) Notwithstanding anything
stated in these rules, the final manufacture before export must have occurred
in the Party of export.
Rule - 4. Wholly produced or obtained products.
Within the meaning of
clause (a) of sub-rule (1) of Rule 3, the following products shall be
considered as being wholly obtained or produced in the territory of a Party:
(a)
Plants
and plant products grown and harvested in a Party;
Explanation. For the purposes of this
clause, the term “plant” refers to all plant life, including fruit, flowers,
vegetables, trees, seaweed, fungi and live plants.
(b)
Live
animals born and raised there and products from such animals;
(c)
Products
obtained by hunting, trapping, fishing or aquaculture conducted in the Party;
(d)
Fish
and fish products taken from the sea outside the territorial waters of that
Party by a vessel registered in that Party and flying its flag;
(e)
Mineral
goods and other naturally occurring substances extracted from or beneath its
soil, waters or seabed;
(f)
Waste
and scrap resulting from utilisation, consuming or manufacturing operations
conducted in the territory of any of the Parties, provided they are fit only
for the recovery of raw materials; and
(g)
Products
manufactured there exclusively from those specified in clauses (a) to (f)
above.
Rule - 5. De minimis.
Notwithstanding Rule 3 on
the origin criteria, non-originating materials that do not meet either the
Wholly Obtained criteria listed in Rule 4 or CTC, if applicable in the product specific
rule (PSR), shall be deemed as originating if:
(a)
their
total value does not exceed 12.5% of the FOB price of the export product; and
(b)
in
case of textiles and clothing under HS chapters 50-63, the weight of the
non-originating material is less than 7% of the total weight of the materials
used in the export product.
Rule - 6. Minimal Operations and Processes.
(1) Notwithstanding anything
contained in these rules, a product shall not be considered as originating in a
Party if any of the following operations are undertaken exclusively by itself
or in combination in the territory of that Party:
(a)
operations
to ensure the preservation of products in good condition during transport and
storage (such as drying, freezing or thawing, keeping in brine, removal of
damaged parts) and other similar operations;
(b)
changes
of packaging and breaking up and assembly of packages;
(c)
washing,
cleaning, removal of dust, oxide, oil, paint or other coverings;
(d)
for
textiles:
(i)
attaching
accessory articles such as straps, bands, beads, cords, rings and eyelets;
(ii)
ironing
or pressing of textiles;
(e)
simple
painting and polishing;
(f)
husking,
partial or total bleaching, polishing, and glazing of cereals and rice;
(g)
operations
to colour sugar or form sugar lumps;
(h)
peeling
and removal of stones and shells from fruits, nuts and vegetables;
(i)
sharpening,
simple grinding or simple cutting;
(j)
simple
operations such as removal of dust, sifting, screening, sorting, classifying,
grading, matching;
(k)
simple
placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards
and all other simple packaging operations;
(l)
affixing
or printing marks, labels, logos and other like distinguishing signs on
products or their packaging;
(m)
simple
mixing of products, whether or not of different kinds;
(n)
simple
assembly of parts of articles to constitute a complete article or disassembly
of products into parts;
(o)
slaughter
of animals; or
(p)
simple
testing, calibration, inspection or certification.
Explanation. For the purposes of
this rule, “simple” describes an activity which need neither special skills nor
machines, apparatus or equipment especially produced or installed to carry out
the activity.
Rule - 7. Bilateral Cumulation.
For the purposes of
determining whether a product qualifies as an originating product of a Party,
an originating material of the other Party which is used as a material in the
production of the product in the former Party may be considered as an
originating material of the former Party, provided that such material has
undergone its last production process in the former Party which goes beyond the
operations provided for in Rule 6.
Rule - 8. Packages and packing materials and containers.
(1) The packages and packing
materials for retail sale, when classified together with the packaged product,
shall not be taken into account for considering whether all non-originating
materials used in the manufacture of a product fulfil the criterion
corresponding to a change of tariff classification of the said product.
(2) Where a product is subject
to an ad-valorem percentage criterion, the value of the packages and packing
materials for retail sale shall be taken into account in its origin assessment,
in case the packing is considered as forming a whole with products.
(3) The containers and packing
materials exclusively used for the transport of a product shall not be taken
into account for determining the origin of any product.
Rule - 9. Accessories, spare parts and tools and sets.
(1) Accessories, spare parts
and tools dispatched with a piece of equipment, machine, apparatus or vehicle,
which are part of the normal equipment as per standard trade practice and which
value is included in its FOB price, or which are not separately invoiced, shall
be considered as part of the product in question.
(2) Sets, as defined in General
Rule 3 of the Harmonized System, shall be regarded as originating when all
component products are originating. Nevertheless, when a set is composed of
originating and non-originating products, the set as a whole shall be regarded
as originating provided that the value of the non-originating products does not
exceed 10 per cent of the FOB value of the set. A Party applying this rule
shall not use the de-minimis criteria in Rule 5 for originating products of the
Set.
Rule - 10. Indirect materials.
Neutral elements, which
have not entered into the final composition of the product, such as energy and
fuel, plant and equipment, or machines and tools, shall not be taken into
account when the origin of that product is determined.
Rule - 11. Accounting segregation.
(1) Where identical and
interchangeable originating and non-originating materials including materials
of undetermined origin are used in the manufacture of a product, those
materials shall be physically segregated, according to their origin, during
storage.
(2) Notwithstanding sub-rule
(1) of this rule, a producer facing considerable costs or material difficulties
in keeping separate stocks of identical and interchangeable originating and
non-originating materials including materials of undetermined origin used in
the manufacture of a product, may use the so-called “accounting segregation”
method for managing stocks.
(3) The accounting method shall
be recorded, applied and maintained in accordance with Generally Accepted
Accounting Principles applicable in the Party in which the product is
manufactured. The method chosen must:
(a)
permit
a clear distinction to be made between originating and non-originating
materials including materials of undetermined origin acquired and/or kept in
stock; and
(b)
guarantee
over the relevant accounting period of twelve months that no more products
receive originating status than would be the case if the materials had been
physically segregated.
(4) A producer using an
inventory management system shall keep records of the operation of the system
that are necessary for the customs administration of the Party concerned to
verify compliance with the provisions of these rules.
Explanation. The term “Generally
Accepted Accounting Principles” means the recognised consensus or substantial authoritative
support within a Party at a particular time as to which economic resources and
obligations should be recoded as assets and liabilities, which changes in
assets and liabilities should be recorded, how the assets and liabilities and
changes in them should be measured, what information should be disclosed and
how it should be disclosed, and which financial statements should be prepared.
These standards may be broad guidelines of general application as well as
detailed practices and procedures.
(5) The competent authority may
require from its exporters that the application of the method for managing
stocks as provided for in this rule will be subject to prior authorisation.
Rule - 12. Transport.
(1) Preferential treatment in
accordance with the Agreement shall only be granted to originating products
that are transported directly between the Parties.
(2) Notwithstanding sub-rule
(1) of this rule, an originating product may be transported through territories
of non-Parties for the purpose of transit or temporary storage in warehouses in
such non-Parties, provided that it:
(a)
does
not undergo operations other than unloading, reloading, or any operation
designed to preserve it in good condition; and
(b)
remains
under customs control and has not entered into trade or consumption in those
non-Parties.
(c)
If
an originating product of the other Party does not meet the criteria referred
to in this sub-rule, the product shall not be considered as an originating
product of the other Party.
(3) An importer shall upon
request supply appropriate evidence to the customs authorities of the Party of
import that the conditions set out in sub-rule (2) have been fulfilled.
Rule - 13. Proof of Origin.
(1) For products originating in
a Party and otherwise fulfilling the origin-related requirements of these
rules, the Proof of Origin of an export product will be provided either
through:
(a)
an
origin declaration on a commercial document completed by an approved exporter
established in the Party, in accordance with the provisions of Annex 2; or
(b)
a
certificate of origin, in the format provided at Annex 5, whether in a printed
form or such other medium, including electronic, issued by the competent
authorities of either Party, listed in Annexes 3 and 4. Issuance and acceptance
of electronic certificate of origin would be in accordance with each Party's
national legislation.
(2) A Certificate or Statement
of Origin or Origin declaration shall be valid for twelve months from the date
of issue in the exporting Party.
(3) Notwithstanding sub-rule
(1), importing Parties shall not require a Proof of Origin if the importing
Party has waived the requirement or does not require the importer to present a
Proof of Origin as per their national laws.
(4) Proof of Origin shall be
submitted to the customs authorities of the importing country in accordance
with the procedures applicable in that Party.
Rule - 14. Certification and Declaration of Origin.
(1) The Proof of Origin shall
be in English.
(2) The Certificate of Origin
shall be in the form specified in these rules and in light pink.
(3) The Certificate of Origin
shall bear a unique sequential serial number affixed by the Issuing Authority
in the exporting Party.
(4) The Certificate of Origin
shall be valid for only one import and include one or more goods.
(5) The number and date of the
commercial invoice or any other relevant documents shall be indicated in the
box reserved for this purpose in the Certificate of Origin.
(6) The Proof of Origin shall
be submitted within its validity period.
(7) In exceptional
circumstances, the Proof of Origin may be accepted by the customs authority in
importing Party for the purpose of granting preferential tariff treatment even
after the expiry of its validity, provided the failure to observe the time
limit results from force majeure or other valid reasons beyond the control of
the exporter and the goods have been imported before the expiry of the validity
period of the said Proof of Origin.
(8) The Certificate of Origin
or the origin declaration shall be forwarded by the exporter to the importer.
The Customs authorities may require the original copy.
(9) No erasures and
superimpositions shall be allowed on the Proof of Origin. The alterations if
any, shall be made by striking out the errors and making any addition required
and such alterations shall be approved and certified by an official authorised
to sign the Certificate of Origin, or the approved exporter and unused spaces
shall be crossed out to prevent any subsequent addition.
(10) The Certificate of Origin
shall be issued at the time of exportation, but under exceptional cases, where
a Certificate of Origin has not been issued at the time of exportation or
within five working days from the date of shipment due to involuntary errors or
omissions, or any other valid reasons, the Certificate of Origin may be issued
retrospectively, bearing the words “ISSUED RETROSPECTIVELY” in box 8 of the
Certificate of Origin or the origin declaration, as the case may be, with the
issuing authority or the approved exporter, also recording the reasons in
writing on the exceptional circumstances due to which the certificate was
issued retrospectively. The Certificate of Origin or the origin declaration can
be issued or made retrospectively within twelve months from the date of
shipment.
(11) In the event of theft, loss
or destruction of a Certificate of Origin, the exporter may apply in writing to
the issuing authority for a certified true copy of the original made on the
basis of the export documents in their possession bearing the endorsement of
the words “CERTIFIED TRUE COPY” (in lieu of the original certificate). This
copy shall bear the date of the original Certificate of Origin. The certified
true copy of a Certificate of Origin shall be issued not later than one year
from the date of issuance of the original Certificate of Origin. Similarly, an
approved exporter may also issue a certified true copy of the Origin
Declaration which shall be issued not later than one year from the date of
issuance of the original origin declaration. The exporter shall immediately
notify the loss and undertake not to use the original Certificate of Origin for
exports under this Agreement to the competent authority.
(12) Minor discrepancies between
the Proof of Origin and the documents submitted to the customs authority at the
port of importation for the purpose of carrying out the formalities for
importing the products shall not ipso facto invalidate the Proof of Origin, if
such Proof of Origin corresponds to the products under importation. Minor
discrepancies include typing errors or formatting errors, subject to the condition
that these minor errors do not affect the authenticity of the Proof of Origin
or the accuracy of the information included in the Proof of Origin.
Discrepancies in the specimen signatures or seals of the issuing authority
shall not be regarded as minor discrepancies.
Rule - 15. Third Party Invoicing.
When a good to be traded is
invoiced by a non-Party trader, the producer, manufacturer or exporter of the
originating Party shall inform, in the field titled “Remarks” of the
Certificate of Origin, that the goods shall be invoiced from that non-Party
trader, reproducing the following data from the commercial invoice issued by
the non-Party trader: name, and address of the non-Party trader, invoice number
and date.
Rule - 16. Authorities.
(1) The Certificate of Origin
shall be issued by authorities designated by the Parties (hereinafter referred
to as Issuing Authority).
(2) Each Party shall inform the
Competent Authorities and the Customs Administration of other Party of the
names and addresses of the officials of the issuing authority or authorised
exporters designated to issue Certificates or Statements of Origin under this
agreement. They shall also provide the specimen signatures and specimen
official seals of the officials of the issuing authorities.
(3) Each Party shall intimate
the name, designation and contact details (address, phone number, fax number,
e-mail) of its authorities.
(i)
to
whom the specimen seals and signatures of the Issuing Authorities of the other
Party should be communicated India: Central Board of Indirect Taxes and
Customs, Department of Revenue, Government of India Mauritius: Mauritius
Revenue Authority, Customs Department.
(ii)
to
whom the references of verification of Proof of Origin issued by the Party,
should be addressed India: Department of Commerce, Government of India Mauritius:
Mauritius Revenue Authority, Customs Department.
(iii)
from
whom the specimen seals and signatures of the Issuing Authorities of the other
Party would be received India: Department of Commerce, Government of India Mauritius:
Mauritius Revenue Authority, Customs Department
(iv)
from
whom references would emanate for verification of Proof of Origin issued by the
other Party India: Central Board of Indirect Taxes and Customs, Department of
Revenue, Government of India Mauritius: Mauritius Revenue Authority, Customs
Department
(4) Any change in names,
designations, addresses, specimen signatures or officials' seals shall be
promptly informed to the other Party.
Rule - 17. Documents for application of Proof of Origin.
(1) For the issue of a
Certificate of Origin, the final producer, manufacturer or exporter of the good
shall present, or submit electronically through the approved channel, to the
issuing authority of the exporting Party.
(a)
set
of minimum information requirements referred to in Annex 6 in whichever form or
format as may be required by the competent authority; and
(b)
the
corresponding commercial invoice or other documents necessary to establish the
origin of the good.
(2) In case of origin
declaration, approved exporter should maintain the documents referred to in
paragraph 1 of this rule.
(3) The description of the good
and its tariff classification in the minimum required information, shall
correspond with the description of the good in the commercial invoice.
(4) The Issuing Authority may
apply a risk management system in order to selectively conduct pre-export
verification of the minimum required information filed by an Exporter or
Producer or Manufacturer or Approved Exporter. The verification may, at the
discretion of the issuing authority, include methods such as obtaining detailed
cost sheets, and conducting a factory visit.
Rule - 18. Preservation of documents.
The Issuing Authorities
shall keep the minimum required information and supporting documents for a
period no less than five years, as from the date of issue.
Rule - 19. Obligation of the Exporter or Producer or Manufacturer or Approved Exporter.
(1) The Exporter or Producer or
Manufacturer or Approved Exporter shall submit minimum required information, as
referred in sub-rule (1) of Rule 17, and supporting documents for issue of
Certificate of Origin as per procedure followed by the Issuing Authority in the
exporting Party only in cases where a good conforms to the origin-related
requirements of these rules.
(2) Any Exporter or Producer or
Manufacturer or Approved Exporter who falsely represents any material
information relevant to the determination of origin of a good shall be liable
to be penalised under the domestic laws of the exporting Party.
(3) The Exporter or Producer or
Manufacturer or Approved Exporter shall keep the minimum required information,
as referred in sub-rule (1) of Rule 17, and supporting documents for a period
no less than five (5) years, starting from the end of the year of the date of
its issue.
(4) For the purpose of
determination of origin, the Exporter or Producer or Manufacturer or Approved
Exporter applying for a Certificate of Origin or Origin Declaration under this
agreement shall maintain appropriate commercial accounting records for the
production and supply of goods qualifying for preferential treatment and keep
all commercial and customs documentation relating to the material used in the
production of the good, for at least five years from the date of issue of the
Proof of Origin.
(5) These obligations also
apply to suppliers who provide the Exporter or Producer or Manufacturer or
Approved Exporter with the declarations certifying the originating status of
the goods supplied.
(6) The Exporter or Producer or
Manufacturer or Approved Exporter shall upon request of the competent authority
of the exporting Party where the Proof of Origin or the origin declaration has
been issued, make available records for inspection to enable verification of
the origin of the good.
(7) The Exporter or Producer or
Manufacturer or Approved Exporter shall not deny any request for a verification
visit, agreed between the competent authority of the exporting party and the
customs administration of the importing Party, in terms of this rule. Any
failure to consent to a verification visit shall be liable for a denial of
preferential benefits claimed under the Agreement.
(8) The Exporter or Producer or
Manufacturer or Approved Exporter shall undertake to notify all parties to whom
the Certificate or statement was given of any change that could affect its
accuracy or validity.
Rule - 20. Presentation of claim for preferential treatment.
(1) The importer shall make the
claim for preferential treatment before the customs authority of the importing
Party at the time of importation of goods. For the purpose of claiming the
preferential tariff treatment for an originating good, the original copy of the
Proof of Origin as referred to in Rule 13 shall be submitted to the customs
authority of the importing Party together with the documents required at the
time of customs clearance of the goods for the importation in accordance with
the laws and regulations of the importing Party, including the original Proof
of Origin if so required.
(2) If a claim for preferential
treatment is made without producing the original copy of the Proof of Origin as
referred to in Rule 13, the customs authority of the importing Party may deny
preferential treatment and request a guarantee in any of its modalities or may
take any action necessary in order to preserve fiscal interests, as a
pre-condition for the completion of the importation operations subject to and
in accordance with the laws and procedures of the importing Party, including
the original Proof of Origin if so required.
Rule - 21. Verification of Certificate of Origin or Statement of Origin.
(1) The customs authority of
the importing Party, may initiate a verification relating to the authenticity
of a Proof of Origin referred to in Rule 13 as well as the veracity of the
information contained therein, in accordance with the procedures established in
these rules, in cases of doubt or on random basis.
(2) In so far as possible, the
customs authority of the importing Party conducting a verification shall seek
necessary information or documents relating to the origin of imported good from
the importer, in accordance with its domestic laws and regulations, before
making any request to the competent authority of the exporting Party for
verification.
(3) In cases where the customs
authority of the importing Party deems it necessary to seek a verification from
the competent authority of the exporting Party, it shall specify whether the
verification is on random basis or the veracity of the information is in doubt.
In case the determination of origin is in doubt, the customs authority shall
provide detailed grounds for the doubt concerning the veracity of Proof of
Origin.
(4) The proceedings of
verification of origin as provided in these rules shall also apply to the goods
already cleared for home consumption.
Rule - 22. Procedure for Verification.
(1) Any request made pursuant
to Rule 21 shall be in accordance with the following procedure, namely.
(a)
The
customs authority of the importing Party shall make a request for verification
by providing a copy of the Proof of Origin on Invoice and Bill of Lading or
Airway Bill.
(b)
The
customs authority of the importing Party shall specify whether it requires a
verification of the genuineness of the Proof of Origin to rule out any forgery
or seek the minimum required information or seek to verify the determination of
origin.
(c)
In
cases where the customs authority of the importing Party seeks to verify the
determination of origin, it shall send a questionnaire to the competent
authorities of the exporting Party, which shall be passed on to the Exporter or
Producer or Manufacturer or Approved Exporter, for such inquiry or documents,
as necessary.
(d)
The
competent authority of the exporting Party shall provide the information and
documentation requested, within:
(i)
fifteen
days of the date of receipt of the request, if the request pertains to the
authenticity of issue of the Proof of Origin, including the seal and signatures
of the issuing authority;
(ii)
thirty
days of the date of receipt of the request, if the request seeks a copy of the
relevant document with the minimum required information.
(iii)
ninety
days from the date of receipt of such request, if the request is on the grounds
of suspicion of the accuracy of the determination of origin of the product.
Such period can be extended through mutual consultation between the customs
authority of the importing Party and issuing authority of the exporting Party
for a period no more than sixty days.
(e)
On
receiving the results of the verification check pursuant to clause (d), if the
customs authority of the importing Party deems it necessary to request for
further investigative actions or information, the customs authority of the
importing Party shall communicate the fact to the competent authority of the
exporting Party. The term for the execution of such new actions or for the
presentation of additional information shall be not more than ninety days, from
the date of the receipt of the request for the additional information.
(f)
If,
on receiving the results of the verification pursuant to clause (d) or clauses
(d) and (e), the competent authorities of the importing Party deem it
necessary, it may deliver a written request to the competent authority of the
exporting Party to facilitate a visit to the premises of the Exporter or
Producer or Manufacturer or Approved Exporter, with a view to examining the
records, production processes, as well as the equipment and tools utilised in
the manufacture of the good under verification.
(g)
The
request for a verification visit shall be made not later than 30 days of the
receipt of the verification report referred to in clause (d) or/and clause (e).
The requested Party shall promptly inform the dates of the visit, but not later
than 45 days of the receipt of request and give a notice of at least 21 days to
the requesting Party and Exporter or Producer or Manufacturer or Approved
Exporter so as to enable arrangements for the visit.
(h)
The
competent authorities of the exporting Party shall accompany the authorities of
the importing Party in their above-mentioned visit, which may include the
participation of specialists who shall act as observers. Each Party can
designate specialists, who shall be neutral and have no interest whatsoever in
the verification. Each Party may deny the participation of such specialists
whenever the latter represent the interests of the companies involved in the
verification.
(i)
Once
the visit is concluded, the participants shall subscribe to a “Record of
Visit”. The said record shall contain the following information: date and place
of the carrying out of the visit; identification of the Certificate of Origin
or the origin declaration which led to the verification; identification of the
goods under verification; identification of the participants, including
indications of the organs and institutions to which they belong; and a record
of proceedings.
Rule - 23. Release of goods.
Upon reasonable suspicion
regarding the origin of the goods, the importing Party may request a guarantee
in any of its modalities or may take any action necessary in order to preserve
fiscal interests, as a pre-condition for the completion of the importation
operations subject to and in accordance with the laws and procedures of the
importing country.
Rule - 24. Confidentiality.
(1) The information obtained by
the customs authority of the importing Party can be utilised for arriving at a
decision regarding the determination of origin in respect of the good under
verification and can be used in the legal proceedings under its laws for the
time being in force.
(2) Both Parties shall protect
the information from any unauthorized disclosure in accordance with their
respective laws.
Rule - 25. Denial of preferential treatment.
(1) The customs authority of the
importing Party may deny the claim for preferential tariff treatment or recover
unpaid duties in accordance with its laws and regulations, where.
(a)
the
customs authority of the importing Party determines that the goods do not meet
the origin-related requirements of these rules;
(b)
the
Exporter or Producer or Manufacturer or Approved Exporter of the goods fails to
maintain records or documentation necessary for determining the origin of the
good or denies access to the records, documentation or visit for verification;
(c)
the
Exporter or Producer or Manufacturer or Approved Exporter of the goods fails to
provide sufficient information that the importing Party requested to determine
that the good is an originating good;
(d)
the
Exporter or Producer or Manufacturer or Approved Exporter denies access to the
records or production facilities during a verification visit;
(e)
the
competent authorities of the exporting Party fail to provide sufficient
information in pursuance to a written request for verification within stipulated
time lines stated in Rule 22;
(f)
the
information provided by the competent authority of the exporting Party or
exporter or producer or manufacturer or approved exporter is not sufficient to
prove that the good qualifies as an originating good as defined under the
Agreement.
(2) In cases where the Proof of
Origin is rejected by the customs authorities of the importing Party, after
following the due process provided under its domestic laws, a copy of the
decision, containing the grounds of rejection, shall be provided to the
importer and the competent authority of the exporting Party. The customs
authority of the importing Party shall alongside of communicating this decision
also return the original Proof of Origin to the competent authority of the exporting
Party.
(3) Upon being communicated the
grounds for denial of preferential tariff treatment, the Exporter or Producer
or Manufacturer or Approved Exporter in the exporting Party may within the
period provided for in the customs law of the importing Party file an appeal
against such decision with the appropriate appellate authority under the
customs laws of the importing Party.
Rule - 26. Goods complying with origin criteria.
If a verification conducted
under Rule 21 determines the goods to be complying with the origin criteria
under these rules, the importer shall be promptly refunded the duties paid in
excess or guarantees obtained in accordance with the domestic legislation of
the Parties.
Rule - 27. Goods non-complying with origin criteria.
If a verification under
Rule 21 establishes non-compliance of the goods with the origin criteria,
duties shall be levied in accordance with the domestic legislation of the
importing Party in addition to any other action that may be taken under any
laws for the time being in force.
Rule - 28. Prospective restoration of preferential benefits.
(1) Where preferential
treatment to a good has been denied by the customs authority of the importing
Party, the Exporter or Producer or Manufacturer or Approved Exporter may take
recourse to the procedure in sub-rule (2) of this rule in respect of future
exports to importing Party.
(2) Such Exporter or Producer
or Manufacturer or Approved Exporter shall clearly demonstrate to the issuing
authority of the exporting Party that the manufacturing conditions were
modified so as to fulfil the origin requirements of these rules.
(3) The competent authorities
of the exporting Party shall send the information to the customs authority of
the importing Party explaining the changes carried out by Exporter or Producer
or Manufacturer or Approved Exporter in the manufacturing conditions as a
consequence of which the goods fulfil the origin criterion.
(4) The competent authorities
of the importing Party shall within forty-five days, from the date of the
receipt of the said information, request for a verification visit to the
producer's premises, if deemed necessary, for satisfying itself of the veracity
the claims of the Exporter or Producer or Manufacturer or Approved Exporter
referred in sub-rule (2) of this rule.
(5) If the competent
authorities of the importing and the exporting Parties fail to agree on the
fulfilment of the origin criteria subsequent to the modification of the
manufacturing conditions, they may refer the matter to the Joint Technical
Committee established under the Agreement.
Rule - 29. Temporary suspension of preferential treatment.
(1) The importing Party may
suspend the tariff preference in respect of a good originating in the exporting
Party, when the withdrawal is justified due to persistent failure to comply
with the provisions of these rules by an Exporter or Producer or Manufacturer
or Approved Exporter in the exporting Party or a persistent failure on part of
the competent authority to respond to a request for verification.
(2) The exporting Party shall,
within fifteen days of suspension of preferential tariff benefits for a good,
be notified of the reasons for such suspension.
(3) Upon receipt of the
notification for suspension, the competent authority of exporting Party may
request for consultations.
(4) The consultations may occur
by means of e-mail communications, video conference and/or meetings and may
also involve joint verification, or as mutually agreed.
(5) Pursuant to the
consultations between both Parties, and such measures as may be mutually
agreed, both Parties shall resolve to:
(a)
restore
preferential benefit to the good with retrospective effect; or
(b)
restore
preferential benefit to the good with prospective effect, subject to
implementation of any mutually agreed measures by one or both Parties; or
(c)
continue
with the suspension of preferential benefits to the good, subject to remedies
available under Rule 28.
Rule - 30. Penalties.
(1) Each Party shall adopt or
maintain measures that provide for the imposition of civil, administrative,
and, where appropriate, criminal sanctions for violations of its customs laws
and regulations, including those governing tariff classification, customs
valuation, rules of origin, and the entitlement to preferential tariff
treatment under the Agreement.
(2) Nothing contained in these
rules shall preclude the application of the respective national legislation
relating to breach of customs laws or any other law for the time being in force
on the importer or Exporter or Producer or Manufacturer or Approved Exporter in
both the territories of both Parties.
Rule - 31. Relevant dates.
The time periods set in these
rules shall be calculated on a consecutive day basis as from the day following
the fact or event which they refer to.
Deputy Secretary to the
Government of India
ANNEX
1: PRODUCT SPECIFIC RULES
(See
Rule 3)
|
HS Code
|
Description of product
|
Product Specific Rules (PSRs)
|
|
Chapter 1
|
Live animals.
|
WO
|
|
Chapter 2
|
Meat and edible meat offal.
|
WO
|
|
Ex Chapter 3
|
Fish and crustaceans, molluscs and other aquatic
invertebrates.
|
WO
|
|
Ex 030449
|
Other (Fresh and chilled fish fillets, of Tuna,
Monkfish, Hake fish and Salmon)
|
CTH
|
|
Ex 030487
|
Other (Frozen fillets of Skipjack and Bonito)
|
CTH and 25% VA
|
|
Ex 030489
|
Other (Frozen fillets of Yellowfin tuna, frozen
pieces, chunks of fish, fillets & steak of Rainbow Runner & Dorade)
|
CTH
|
|
Ex 030499
|
Other (Yellowfin tuna bellies, offcuts, steak,
Skipjack offcuts, Bigeye tuna bellies, Ailes de Raie; Hareng; Ques de Lotte;
Cabillaud; Salmon; ‘Grenadier en tranche’, Albacore)
|
CTH and 25% VA
|
|
Ex 030569
|
— Other (Snoek (barracouta) (Thyrsites atun)
|
CTH
|
|
Chapter 4
|
Dairy produce; birds' eggs; natural honey; edible
products of animal origin, not elsewhere specified or included.
|
WO
|
|
Chapter 5
|
Products of animal origin, not elsewhere
specified or included.
|
WO
|
|
Chapter 6
|
Live trees and other plants; bulbs, roots and the
like; cut flowers and ornamental foliage.
|
WO
|
|
Chapter 7
|
Edible vegetables and certain roots and tubers.
|
WO
|
|
Ex Chapter 8
|
Edible fruit and nuts; peel of citrus fruits or
melons.
|
WO
|
|
080132
|
— Shelled (Cashew kernel)
|
CTSH
|
|
Ex Chapter 9
|
Coffee, tea, mate and spices.
|
WO
|
|
090520
|
— Crushed or ground (Vanilla)
|
CTSH
|
|
Chapter 10
|
Cereals.
|
WO
|
|
Chapter 11
|
Products of the milling industry; malt; starches;
insulin; wheat gluten.
|
WO
|
|
Chapter 12
|
Oil seeds and oleaginous fruits; miscellaneous
grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
|
WO
|
|
Chapter 13
|
Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)
|
WO
|
|
Chapter 14
|
Vegetable plaiting materials; vegetable products
not elsewhere specified or included.
|
WO
|
|
Ex Chapter 15
|
Animal or vegetable fats and oils and their
cleavage products; prepared edible fats; animal or vegetable waxes.
|
WO
|
|
150410
|
— Fish-liver oils and their fractions
|
CC
|
|
150420
|
— Fats and oils and their fractions, offish,
other than liver oils
|
CC
|
|
Ex Chapter 16
|
Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates.
|
WO
|
|
1603
|
Extracts and Juices of meat, fish or crustaceans,
molluscs and other aquatic invertebrates:
|
CC
|
|
160431
|
— Caviar
|
CC
|
|
160432
|
— Caviar substitutes
|
CC
|
|
160414
|
— Tunas, skipjack and bonito (Sarda spp.):
|
CTH
|
|
160420
|
— Other prepared or preserved fish:
|
CTH
|
|
Ex Chapter 17
|
Sugars and sugar confectionery.
|
CTSH or 40% VA
|
|
170112
|
Raw Sugar not containing added flavoring or
colouring matter
—Beet sugar
|
WO
|
|
170113
|
— Cane sugar as specified in footnote
|
WO
|
|
Ex 170114
|
Other cane sugar
- Demerara sugar
- Soft sugar
|
40% VA s.t 40%
cap on imported sugar
|
|
170199
|
Other refined sugar not containing added
flavouring or colouring matter
|
CTSH or 40%VA
|
|
Ex Chapter 18
|
Cocoa and cocoa preparations
|
WO
|
|
1803
|
Cocoa paste, whether or not defatted.
|
CTH or 35% VA
|
|
1804
|
Cocoa butter, fat and oil
|
CTH or 35% VA
|
|
1805
|
Cocoa powder, not containing added sugar or other
sweetening matter.
|
CTH or 35% VA
|
|
1806
|
Chocolate and other food preparations containing
cocoa.
|
CTH or 35% VA
|
|
Ex Chapter 19
|
Preparations of cereals, flour, starch or milk;
pastrycooks' products.
|
WO
|
|
1902
|
Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise prepared, such as spaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not
prepared.
|
CC
|
|
1905
|
Bread, pastry, cakes, biscuits and other bakers'
wares, whether or not containing cocoa; communion wafers, empty cachets of a
kind suitable for pharmaceutical use, sealing wafers, rice paper and similar
products.
|
CC
|
|
Ex Chapter 20
|
Preparations of vegetables, fruit, nuts or other
parts of plants.
|
WO
|
|
200190
|
— Other: (Vegetables, fruit, nuts and other
edible parts of plants, prepared or preserved by vinegar or acetic acid,
other than cucumbers and gherkins)
|
CC
|
|
200710
|
— Homogenised preparations
|
CC
|
|
200799
|
Other (Jams, fruit jellies, marmalades, fruit or
nut puree and fruit or nut pastes, obtained by cooking, whether or not
containing added sugar or other sweetening matter, other than its homogeneous
preparations)
|
CC
|
|
200820
|
— Pineapples
|
CC
|
|
200899
|
Other (Fruit, nuts and other edible parts of
plants, otherwise prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere specified or
included, other than palm hearts, cranberries and mixtures
|
CC
|
|
Ex Chapter 21
|
Miscellaneous edible preparations.
|
WO
|
|
210690
|
Other food preparation
|
CTH and 35% VA
|
|
Ex Chapter 22
|
Beverages, spirits and vinegar.
|
WO
|
|
2203
|
Beer made from malt.
|
CC and 35%VA
|
|
2206
|
Other fermented beverages (for example, cider,
perry, mead, sake); mixtures of fermented beverages and non-alcoholic
beverages, not elsewhere specified or included.
|
CC and 35%VA
|
|
2207
|
Undenatured ethyl alcohol of an alcoholic
strength by volume of 80% vol or higher; ethyl alcohol and other spirits,
denatured, of any strength.
|
CC and 35%VA
|
|
2208
|
Undenatured ethyl alcohol of an alcoholic
strength by volume of less than 80% vol; spirits, liqueurs and other
spirituous beverages.
|
CC and 35%VA
|
|
2209
|
Vinegar and substitutes for vinegar obtained from
acetic acid.
|
CC and 35%VA
|
|
Ex Chapter 23
|
Residues and waste from the food industries;
prepared animal fodder.
|
WO
|
|
Ex 230120
|
Fish meal
|
CC or 35%VA
|
|
Ex 230990
|
— Other (Feeds for fish, marine animals)
|
CC
|
|
Chapter 24
|
Tobacco and manufactured tobacco substitutes.
|
WO
|
|
Chapter 25
|
Salt; sulphur; earths and stone; plastering
materials, lime and cement.
|
CTH or 35% VA
|
|
Chapter 26
|
Ores, slag and ash.
|
CTH or 35% VA
|
|
Chapter 27
|
Mineral fuels, mineral oils and products of their
distillation; bituminous substances; mineral waxes.
|
CTH or 35% VA
|
|
Chapter 28
|
Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earth metals, of radioactive elements
or of isotopes.
|
CTH or 35% VA
|
|
Chapter 29
|
Organic chemicals.
|
CTH or 35% VA
|
|
Chapter 30
|
Pharmaceutical products.
|
CTH or 40% VA
|
|
Chapter 31
|
Fertilisers.
|
CTH or 35% VA
|
|
Chapter 32
|
Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other colouring matter; paints and varnishes;
putty and other mastics; inks.
|
CTH or 35% VA
|
|
Chapter 33
|
Essential oils and resinoids; perfumery, cosmetic
or toilet preparations.
|
CTH or 35% VA
|
|
Chapter 34
|
Soap, organic surface-active agents, washing
preparations, lubricating preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles, modelling
pastes, “dental waxes” and dental preparations with a basis of plaster.
|
CTH or 35% VA
|
|
Chapter 35
|
Albuminoidal substances; modified starches;
glues; enzymes.
|
CTH or 35% VA
|
|
Chapter 36
|
Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible preparations.
|
CTH or 35% VA
|
|
Chapter 37
|
Photographic or cinematographic goods.
|
CTH or 35% VA
|
|
Chapter 38
|
Miscellaneous chemical products.
|
CTH or 35% VA
|
|
Chapter 39
|
Plastics and articles thereof.
|
CTH or 35% VA
|
|
Ex Chapter 40
|
Rubber and articles thereof.
|
CTH and 35% VA
|
|
400110
|
— Natural rubber latex, whether or not
pre-vulcanised
|
WO
|
|
400121
|
— Smoked sheets
|
WO
|
|
400122
|
— Technically specified natural rubber (TSNR)
|
WO
|
|
400129
|
Other (Natural rubber, balata, gutta-percha,
guayule,
chicle and similar natural gums, in primary forms
or in plates, sheets or strip, other than smoked sheets and TSNR)
|
WO
|
|
Chapter 41
|
Raw hides and skins (other than furskins) and
leather.
|
CTH or 35% VA
|
|
Ex Chapter 42
|
Articles of leather; saddlery and harness; travel
goods, handbags and similar containers; articles
of animal gut (other than silk worm gut).
|
CC and 35 % VA
|
|
4202
|
Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated food or beverages bags,
toilet bags, rucksacks, handbags, shopping-bags,
wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags,
sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and
similar containers, of leather or of composition
leather, of sheeting of plastics, of textile
materials, of
vulcanised fibre or of paperboard, or wholly or
mainly covered with such materials or with paper.
|
CC or 35% VA
|
|
4203
|
Articles of apparel and clothing accessories, of
leather or of composition leather.
|
CC or 35% VA
|
|
4205
|
Other articles of leather or of composition
leather:
|
CC or 35% VA
|
|
Chapter 43
|
Furskins and artificial fur; manufactures
thereof.
|
CTH and 35% VA
|
|
Chapter 44
|
Wood and articles of wood; wood charcoal.
|
CTH or 35% VA
|
|
Chapter 45
|
Cork and articles of cork.
|
CTH or 35% VA
|
|
Chapter 46
|
Manufactures of straw, of esparto or of other
plaiting materials; basketware and wickerwork.
|
CTH or 35% VA
|
|
Chapter 47
|
Pulp of wood or of other fibrous cellulosic
material; recovered (waste and scrap) paper or paperboard.
|
CTH or 35% VA
|
|
Chapter 48
|
Paper and paperboard; articles of paper pulp, of
paper or of paperboard.
|
CTH or 35% VA
|
|
Chapter 49
|
Printed books, newspapers, pictures and other
products of the printing industry; manuscripts, typescripts and plans.
|
CTH or 35% VA
|
|
Chapter 50
|
Silk.
|
CTH or 35% VA
|
|
Chapter 51
|
Wool, fine or coarse animal hair; horsehair yarn
and woven fabric
|
CTH or 35% VA
|
|
5201
|
Cotton, not carded or combed.
|
WO
|
|
5202
|
Cotton waste (including yarn waste and gametted
stock).
|
WO
|
|
5203
|
Cotton, carded or combed.
|
WO
|
|
5204
|
Cotton sewing thread, whether or not put up for
retail sale.
|
WO
|
|
5205
|
Cotton yarn (other than sewing thread),
containing 85% or more by weight of cotton, not put up for retail sale.
|
CTH OR 40%
|
|
5206
|
Cotton yarn (other than sewing thread),
containing less than 85% by weight of cotton, not put up for retail sale.
|
CTH OR 40%
|
|
5207
|
Cotton yarn (other than sewing thread) put up for
retail sale.
|
CTH OR 40%
|
|
5208
|
Woven fabrics of cotton, containing 85% or more
by weight of cotton, weighing not more than 200 g/m2.
|
CTH and 30% VA
|
|
5209
|
Woven fabrics of cotton, containing 85% or more
by weight of cotton, weighing more than 200 g/m2.
|
CTH and 30% VA
|
|
5210
|
Woven fabrics of cotton, containing less than 85%
by weight of cotton, mixed mainly or solely with man-made fibres, weighing
not more than 200 g/m2.
|
CTH and 30% VA
|
|
5211
|
Woven fabrics of cotton, containing less than 85%
by weight of cotton, mixed mainly or solely with man-made fibres, weighing
more than 200 g/m2.
|
CTH and 30% VA
|
|
5212
|
Other woven fabrics of cotton.
|
CTH and 30% VA
|
|
Chapter 53
|
Other vegetable textile fibres; paper yarn and
woven fabrics of paper yarn
|
CTH or 35% VA
|
|
Ex Chapter 54
|
Man-made filaments
|
CTH
|
|
5407
|
Woven fabrics of synthetic filament yarn,
including woven fabrics obtained from materials of heading 54.04.
|
woven and dyed or printed
|
|
5408
|
Woven fabrics of artificial filament yarn,
including woven fabrics obtained from materials of heading 54.05.
|
CTH and 35% VA
|
|
Ex Chapter 55
|
Man-made staple fibres
|
CTH
|
|
5512
|
Woven fabrics of synthetic staple fibres,
containing 85% of more by weight of synthetic staple fibres.
|
woven and dyed or printed
|
|
5513
|
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such fibres, mixed mainly or solely
with cotton, of a weight not exceeding 170 g/m2.
|
woven and dyed or printed
|
|
5514
|
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such fibres, mixed mainly or solely
with cotton, of a weight exceeding 170 g/m2.
|
woven and dyed or printed
|
|
5515
|
Other woven fabrics of synthetic staple fibres.
|
woven and dyed or printed
|
|
5516
|
Woven fabrics of artificial staple fibres
|
CTH and 35% VA
|
|
5601
|
Wadding of textile materials and articles
thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust
and mill neps.
|
Spun, woven and dyed or printed
|
|
5602
|
Felt, whether or not impregnated, coated, covered
or laminated.
|
Spun, woven and dyed or printed
|
|
5603
|
Nonwovens, whether or not impregnated, coated,
covered or laminated
|
Spun, woven and dyed or printed
|
|
5604
|
Rubber thread and cord, textile covered; textile
yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated,
covered or sheathed with rubber or plastics.
|
CTH
|
|
5605
|
Metallised yarn, whether or not gimped, being
textile yarn, or strip or the like of heading 54.04 or 54.05, combined with
metal in the form of thread, strip or powder or covered with metal.
|
CTH
|
|
5606
|
Gimped yarn, and strip and the like of heading
54.04 or 54.05, gimped (other than those of heading 56.05 and gimped
horsehair yarn); chenille yarn (including flock chenille yarn); loop
wale-yarn.
|
CTH
|
|
5607
|
Twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated, coated, covered or
sheathed with rubber or plastics.
|
CTH
|
|
5608
|
Knotted netting of twine, cordage or rope; made
up fishing nets and other made up nets, of textile materials.
|
CTH
|
|
5609
|
Articles of yarn, strip or the like of heading
54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or
included.
|
CTH
|
|
Chapter 57
|
Carpets and other textile floor coverings
|
CTH or 35% VA
|
|
Chapter 58
|
Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery
|
Spun, woven and dyed or printed
|
|
Chapter 59
|
Impregnated, coated, covered or laminated textile
fabrics; textile articles of a kind suitable for industrial use
|
Spun, woven and dyed or printed
|
|
Chapter 60
|
Knitted or crocheted fabrics
|
CTH and 35% VA
|
|
Ex Chapter 61
|
Articles of apparel and clothing accessories,
knitted or crocheted
|
CTH and 35% VA
|
|
6102
|
Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and
similar articles, knitted or crocheted, other than those of heading 61.04.
|
CTH and 35%VA
|
|
6103
|
Men's or boys' suits, ensembles, jackets,
blazers, trousers, bib and brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted.
|
CTH and 35 % VA
|
|
6104
|
Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls,
breeches and shorts (other than swimwear), knitted or crocheted.
|
CTH and 35 % VA
|
|
6105
|
Men's or boys' shirts, knitted or crocheted.
|
CTH and 35 % VA
|
|
6106
|
Women' or girls' blouses, shirts and
shirt-blouses, knitted or crocheted.
|
CTH and 35 % VA
|
|
6109
|
T-shirts, singlets and other vests, knitted or
crocheted.
|
CTH and 35 % VA
|
|
6110
|
Jerseys, pullovers, cardigans, waistcoats and
similar articles, knitted or crocheted.
|
CTH and 35 % VA
|
|
6111
|
Babies' garments and clothing accessories,
knitted or crocheted.
|
CTH and 35 % VA
|
|
6112
|
Track suits, ski suits and swimwear, knitted or
crocheted.
|
CTH and 35 % VA
|
|
Ex Chapter 62
|
Articles of apparel and clothing accessories, not
knitted or crocheted
|
CTH and 35% VA
|
|
6203
|
Men's or boys' suits, ensembles, jackets,
blazers, trousers, bib and brace overalls, breeches and shorts (other than
swimwear).
|
CTH and 35%VA
|
|
6204
|
Women's or girls' suits, ensembles, jackets,
blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls,
breeches and shorts (other than swimwear).
|
CTH and 35%VA
|
|
6205
|
Men's or boys' shirts.
|
CTH and 35%VA
|
|
6206
|
Women's or girls' blouses, shirts and
shirt-blouses.
|
CTH and 35%VA
|
|
Ex Chapter 63
|
Other made-up textile articles; sets; worn
clothing and worn textile articles; rags
|
CTH and 35% VA
|
|
6302
|
Bed linen, table linen, toilet linen and kitchen
linen.
|
CTH or 40% VA
|
|
6304
|
Other furnishing articles, excluding those of
heading 94.04.
|
CTH or 40% VA
|
|
Chapter 64
|
Footwear, gaiters and the like; parts of such
articles
|
CTH and 35 % VA
|
|
Chapter 65
|
Headgear and parts thereof
|
CTH or 35% VA
|
|
Chapter 66
|
Umbrellas, sun umbrellas, walking-sticks,
seat-sticks, whips, riding-cropsT and parts thereof
|
CTH or 35% VA
|
|
Chapter 67
|
Prepared feathers and down and articles made of
feathers or of down; artificial flowers; articles of human hair
|
CTH or 35% VA
|
|
Chapter 68
|
Articles of stone, plaster, cement, asbestos,
mica or similar materials
|
CTH or 35% VA
|
|
Chapter 69
|
Ceramic products
|
CTH or 35% VA
|
|
Chapter 70
|
Glass and glassware
|
CTH or 35% VA
|
|
Ex Chapter 71
|
Natural or cultured pearls, precious or
semi-precious stones, precious metals, metals clad with precious metal, and
articles thereof; imitation jewellery; coin
|
CTH
|
|
7102
|
Diamonds, whether or not worked but not mounted
or set
|
CTSH and 15%
|
|
Ex 7108
|
Gold
|
CTH, except from HS 7113 to 7118
|
|
710812
|
Other unwrought forms
|
15% VA
|
|
7113
|
Articles or jewellery and parts thereof, of
precious metal or of metal clad with precious metal
|
CTH and 30% VA
|
|
7114
|
Articles of goldsmiths' or silversmiths' wares
and parts thereof, of precious metal or of metal clad with precious metal.
|
CTH and 30% VA
|
|
7115
|
Other articles of precious metal or of metal clad
with precious metal.
|
CTH and 30% VA
|
|
7116
|
Articles of natural or cultured pearls, precious
or semi-precious stones (natural, synthetic or reconstructed).
|
CTH and 30% VA
|
|
7117
|
Imitation Jewellery
|
CTSH and 35% VA
|
|
7118
|
Coins
|
CTH and 30% VA
|
|
Ex Chapter 72
|
Iron and steel
|
CTH and 40% VA
|
|
7204
|
Ferrous waste and scrap
|
CC
|
|
Chapter 73
|
Articles of iron or steel
|
CTH or 35% VA
|
|
Ex Chapter 74
|
Copper and articles thereof
|
CTH and 35% VA
|
|
7404
|
Copper waste and scrap
|
CC
|
|
Chapter 75
|
Nickel and articles thereof
|
CTH or 35% VA
|
|
Ex Chapter 76
|
Aluminium and articles thereof
|
CTH and 50% VA
|
|
7602
|
Aluminium waste and scrap
|
CC
|
|
Chapter 78
|
Lead and articles thereof
|
CTH or 35% VA
|
|
Chapter 79
|
Zinc and articles thereof
|
CTH or 35% VA
|
|
Chapter 80
|
Tin and articles thereof
|
CTH or 35% VA
|
|
Chapter 81
|
Other base metals; cermets; articles thereof
|
CTH or 35% VA
|
|
Chapter 82
|
Tools, implements, cutlery, spoons and forks, of
base metal; parts thereof of base metal
|
CTH or 35% VA
|
|
Chapter 83
|
Miscellaneous articles of base metal
|
CTH or 35% VA
|
|
Ex Chapter 84
|
Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof except for
|
CTH and 35% VA
|
|
8407
|
Spark-ignition reciprocating or rotary internal
combustion piston engines.
|
CTH and 50% VA
|
|
8408
|
Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines).
|
CTH and 50% VA
|
|
8409
|
Parts suitable for use solely or principally with
the engines of heading 84.07 or 84.08.
|
CTH and 50% VA
|
|
841330
|
Fuel, lubricating or cooling medium pumps for
internal combustion piston engines
|
CTH and 40% VA
|
|
8456
|
Machine tools for working any material by removal
of material, by laser or other light or photon beam, ultrasonic,
electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc
processes; water-jet cutting machines
|
CTH and 40 % VA
|
|
8457
|
Machining centres, unit construction machines
(single station) and multi-station transfer machines, for working metal.
|
CTH and 40 % VA
|
|
8458
|
Lathes (including turning centres) for removing
metal.
|
CTH and 40 % VA
|
|
8459
|
Machine-tools (including way-type unit head
machines) for drilling, boring, milling,
threading or tapping by removing metal, other than lathes (including turning
centres) of heading 84.58.
|
CTH and 40 % VA
|
|
8460
|
Machine-tools for deburring, sharpening,
grinding, honing, lapping, polishing or otherwise finishing metal or cermets
by means of grinding stones, abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of heading 84.61.
|
CTH and 40 % VA
|
|
8461
|
Machine-tools for planing, shaping, slotting,
broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off
and other machine-tools working by removing metal or cermets, not elsewhere
specified or included.
|
CTH and 40 % VA
|
|
8462
|
Machine-tools (including presses) for working
metal by forging, hammering or die-stamping; machine-tools (including
presses) for working metal by bending, folding, straightening, flattening,
shearing, punching or notching; presses for working metal or metal carbides,
not specified above.
|
CTH and 40 % VA
|
|
8463
|
Other machine-tools for working metal or cermets,
without removing material.
|
CTH and 40 % VA
|
|
8482
|
Ball or roller bearings
|
CTH and 50% VA
|
|
848360
|
Clutches and shaft couplings (including universal
joints)
|
CTH and 50% VA
|
|
8484
|
Gaskets and similar joints of metal sheer ting
combined with other material or of two or more layers of metal; sets or
assortments of gaskets and similar joints, dissimilar in composition, put up
in pouches, envelopes or similar packings; mechanical seals
|
CTH and 40% VA
|
|
Ex Chapter 85
|
Electrical machinery and equipment and parts
thereof; sound recorders and reproducers, television image and sound
recorders and reproducers, and parts and accessories of such articles
|
CTH and 35% VA
|
|
8511
|
Electrical ignition or starting equipment of a
kind used for spark-ignition or compression-ignition internal combustion
engines (for example, ignition magnetos, magneto-dynamos, ignition coils,
sparking plugs and glow plugs, starter motors); generators (for example,
dynamos, alternators) and cut-outs of a kind used in conjunction with such
engines.
|
CTH and 50% VA
|
|
8512
|
Electrical lighting or signalling equipment
(excluding articles of heading 85.39), windscreen wipers, defrosters and
demisters, of a kind used for cycles or motor vehicles.
|
CTH and 50% VA
|
|
Chapter 86
|
Railway or tramway locomotives, rolling-stock and
parts thereof; railway or tramway track fixtures and fittings and parts
thereof; mechanical (including electro-mechanical) traffic signalling
equipment of all kinds
|
CTH or 35% VA
|
|
Chapter 87
|
Vehicles other than railway or tramway
rolling-stock, and parts and accessories thereof
|
CTH and 50% VA
|
|
Chapter 88
|
Aircraft, spacecraft, and parts thereof
|
CTH or 35% VA
|
|
Chapter 89
|
Ships, boats and floating structures
|
CTH or 35% VA
|
|
Ex Chapter 90
|
Optical, photographic, cinematographic,
measuring, checking, precision, medical or surgical instruments and
apparatus; parts and accessories thereof
|
CTH and 35% VA
|
|
9001
|
Optical fibres and optical fibre bundles; optical
fibre cables other than those of heading 85.44; sheets and plates of
polarising material; lenses (including contact lenses), prisms, mirrors and
other optical elements, of any material, unmounted, other than such elements
of glass not optically worked.
|
CTH or 40 % VA
|
|
9003
|
Frames and mountings for spectacles, goggles or
the like, and parts thereof.
|
CTH or 40 % VA
|
|
9004
|
Spectacles, goggles and the like, corrective,
protective or other.
|
CTH or 40 % VA
|
|
9018
|
Instruments and appliances used in medical,
surgical, dental or veterinary sciences, including scintigraphic apparatus,
other electro-medical apparatus and sight-testing instruments.
|
CTH or 40 % VA
|
|
9021
|
Orthopaedic appliances, including crutches,
surgical belts and trusses; splints and other fracture appliances; artificial
parts of the body; hearing aids and other appliances which are worn or
carried, or implanted in the body, to compensate for a defect or disability.
|
CTH or 40 % VA
|
|
Ex Chapter 91
|
Clocks and watches and parts thereof
|
CTH and 35%
|
|
9101
|
Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal or of metal clad with
precious metal.
|
CTSH or 40 % VA
|
|
9103
|
Clocks with watch movements, excluding clocks of
heading 91.04.
|
CTSH or 40 % VA
|
|
9105
|
Other clocks.
|
CTSH or 40 % VA
|
|
9108
|
Watch movements, complete and assembled.
|
CTSH or 40 % VA
|
|
9109
|
Clock movements, complete and assembled.
|
CTSH or 40 % VA
|
|
9110
|
Complete watch or clock movements, unassembled or
partly assembled (movement sets); incomplete watch or clock movements,
assembled; rough watch or clock movements.
|
CTSH or 40%VA
|
|
9111
|
Watch cases and parts thereof.
|
CTSH or 40 % VA
|
|
9113
|
Watch straps, watch bands and watch bracelets,
and parts thereof.
|
CTSH or 40 % VA
|
|
9114
|
Other clock or watch parts.
|
CTSH or 40 % VA
|
|
Chapter 92
|
Musical instruments; parts and accessories of
such articles
|
CTH or 35% VA
|
|
Chapter 93
|
Arms and ammunition; parts and accessories
thereof
|
CTH and 35 % VA
|
|
Chapter 94
|
Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed furnishings; lamps and lighting fittings,
not elsewhere specified or included; illuminated signs, illuminated
name-plates and the like; prefabricated buildings
|
CTH and 35%VA
|
|
Chapter 95
|
Toys, games and sports requisites; parts and
accessories thereof
|
CTH or 35% VA
|
|
Chapter 96
|
Miscellaneous manufactured articles
|
CTH or 35% VA
|
|
Chapter 97
|
Works of art, collectors' pieces and antiques
|
CTH or 35% VA
|
ANNEX
2 -APPROVED EXPORTER SCHEME OF SELF-CERTIFICATION UNDER INDIA-MAURITIUS TRADE
AGREEMENT
(See
Rule 13)
1.
The competent authority of the exporting Party may, subject to
domestic regulations, authorise an eligible exporter (hereafter known as an
“approved exporter”) established in that Party to self-certify their origin
declaration, provided that the approved exporter accepts full responsibility
for certification of origin of the export product.
2.
The competent authority of a Party shall after a due process grant
an authorisation number to an approved exporter established in that Party. The
authorisation number must be unique for every approved exporter and be
mentioned in the origin declaration.
3.
The self-certification of origin of an approved exporter will have
the following wording:
“The exporter (name with
authorisation number) of the produces) covered by this commercial document
declares that, except where otherwise clearly indicated, these products are
of ___preferential
origin according to the rules of origin under the India-Mauritius Trade
Agreement and that the criteria met is _____with/without
bilateral cumulation. The exporter of the product(s) accepts full
responsibility for this origin declaration”
4.
The origin declaration must be provided in English, in a legible
and permanent form, on any commercial document such as commercial invoice that
identifies the approved exporter and the originating products. The commercial
document which includes the origin declaration must be signed by an authorised
signatory.
5.
An origin declaration may be completed when the products to which
it relates are exported, or within 12 months of exportation.
6.
The competent authority of the Party of export shall maintain a
system to monitor the proper use of an authorisation. The authorisation may be
withdrawn if the approved exporter no longer fulfils the requirements or makes
improper use of the authorisation.
7.
The Parties shall notify the original list of their approved
exporters with authorisation numbers along with any modifications thereof to
each other's competent authorities. They shall also notify the domestic
regulatory framework of the approved exporter scheme.
ANNEX
3 - INDIAN AGENCIES AUTHORISED TO ISSUE CERTIFICATE OF ORIGIN UNDER THE
INDIA-MAURITIUS CECPA
(See
Rule 13)
|
Agency
|
Product Category
|
|
Export Inspection Council and Export Inspection
Agencies
|
All products
|
|
Marine Products Export Development Authority and
regional offices
|
Marine products
|
|
Development Commissioner, Handicraft and regional
offices
|
Handicraft
|
|
Spices Board,
|
Spices and Cashew nuts
|
|
Coir Board,
|
Coir and Coir products
|
|
Textile Committee and regional offices
|
Textiles and Clothing
|
|
Central Silk Board and regional offices
|
Silk products
|
|
MEPZ special Economic Zone
|
All products by Units in Madras SEZ and EOUs
located within the jurisdiction.
|
|
Kandla Special Economic zone,
|
All products manufactured by Units in Kandla and
Surat SEZs and EOUs located within the respective jurisdiction
|
|
SEEPZ Special Economic Zone
|
All products manufactured by Units in SEEPZ SEZ
and EOUs located within the respective jurisdiction.
|
|
Cochin Special Economic Zone,
|
All products manufactured by Units in Cochin SEZ
and EOUs located within the respective jurisdiction
|
|
NOIDA Export Processing Zone
|
All products manufactured by Units in Noida SEZ
and EOUs located within the respective jurisdiction
|
|
Vishakhapatnam SEZ
|
All products manufactured by Units in
Vishakhapatnam SEZ and EOUs located within the respective jurisdiction
|
|
Falta SEZ
|
All products manufactured by Units in Falta SEZ
and EOUs located within the respective jurisdiction
|
|
Directorate General of Foreign Trade and regional
offices
|
All products
|
|
Tobacco Board
|
Tobacco and tobacco products
|
|
Agricultural and Processed Food Products Export
Development Authority (APEDA)
|
Agricultural Products
|
ANNEX
4 - MAURITIUS AGENCIES AUTHORISED TO ISSUE CERTIFICATE OF ORIGIN UNDER THE
INDIA-MAURITIUS CECPA
(See
Rule 13)
Mauritius Revenue Authority
(Customs)
ANNEX
5 - FORMAT OF THE CERTIFICATE OF ORIGIN UNDER THE INDIA-MAURITIUS TRADE
AGREEMENT
(See
Rule 13)
|
1. Exporter's Name, Address and Country:
|
Certification No.
|
Number of page/
|
|
|
2. Importer's [consignee's] Name, Address and
Country
|
AGREEMENT BETWEEN INDIA AND MAURITIUS CERTIFICATE
OF ORIGIN
|
|
|
3. Transport details
|
|
|
4. Item number (as necessary); Marks and numbers;
Number and kind of packages; Description of good(s); HS tariff classification
number
|
5. ORIGIN
criterion
(see overleaf
note)
|
6. Gross Weight or
other Quantity'
|
7. Invoice number(s) and date(s)
|
|
|
8. Remarks:
□ ISSUED RETROSPECTIVELY
|
|
9. Declaration by the exporter: I,
the undersigned, declare that:
|
10. Certification
It is hereby certified, on the basis
of control carried out, that the declaration by the exporter is correct.
|
|
|
— the above details and statement are
true and accurate;
|
Export Document Number:
|
|
|
— the good(s) described above meet
the condition(s) required for the issuance of this
|
Issuing Authority
|
|
|
certificate;
|
Stamp
|
|
|
— the country of origin of the
good(s) described above is
|
Place and Date:
|
|
|
Place and Date:
|
|
|
|
Signature: Name (printed): Company:
|
Signature:
|
|
|
|
|
|
|
Overleaf Notes.
1.
The following origin criteria code should be inserted in Box 5
(i)
WO
for Wholly Obtained.
(ii)
PSR
for Product Specific Rules
ANNEX
6 - MINIMUM REQUIRED INFORMATION
(See
Rule 17)
1.
Name and Address of the Exporter/Manufacturer:
2.
Registration Number:
3.
Country of origin:
All cost and price figures
are to be shown in United States of America dollars ($)/national currency
4.
Export Product-wise general information:
|
S. No.
|
Description of
|
Model/Brand
|
HS code
|
FOB value
|
|
|
|
|
|
|
5.
Good - wise material cost information (to be furnished for each
good listed in Para 4 above):
|
A
|
B
|
C
|
D
|
E
|
F
|
G
|
H
|
|
Sl. no.
|
Description of component, materials, inputs,
parts or produce
|
Quantity and Unit
|
Unit CIF Value
|
Total CIF Value
|
HS Code (at six digit level)
|
Supplier's name and address
|
Country of Origin of the component, materials,
inputs, parts or produce
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In column H, the entry
shall be made to indicate the Country of Origin in terms of the Rules of Origin
as one of the following.
(i)
India;
(ii)
Other Party;
(iii)
non-originating materials used in production.
6.
Calculation
(i)
Value of non-originating materials
used in production as a percentage of FOB value: ____
(ii)
Value of originating materials as a
percentage of FOB value:
7.
Description of the manufacturing process:
DECLARATION
I declare that the
information provided by me as above is true and correct.
I will permit, as and when
required, inspection of our factory/good and undertake to maintain up to date
costing records.
Signature, Name and
Designation of the signatory
FOR
OFFICIAL USE
The particulars given above
have been checked, verified by the records maintained by the applicant and
found to be correct. On the strength of this evidence, the applicant is
eligible to claim that the products have originated from _____ as shown in
serial number 3 above in terms of the provisions of Rules of Origin of the
Agreement.
Place and Date:
Signature and Name of the
Competent Authority with Official Seal
“WO”
for wholly originating; “PSR” followed by the HS6 digit code of that product
for product specific rules