TMI BlogSeeks to notify the Customs Tariff (Determination of Origin of Goods under Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of the materials used in the export product. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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. 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. 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 produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, 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. 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard 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. 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 thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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. 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-conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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. 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. 27. Goods non-complying with origin criteria . - If a verification under rule 21 establishes noncompliance 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. 28. Prospective restoration of preferential benefits. - (1) Where preferenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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. 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 Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ex Chapter 9 Coffee, tea, mat 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, 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 pur e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rganic 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, 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), wind-cheaters, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionicbeam or plasma arc processes; water-jet cutting machines CTH and 40 % VA 8457 Machining centres, unit construction machines (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % 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 sig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished 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 product(s) covered by this commercial document declares that, except where otherwise clearly indicated, these products are of ________ 4 preferential origin according to the rules of origin under the India-Mauritius Trade Agreement and that the criteria met is _______ 5 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 mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 / AGREEMENT BETWEEN INDIA AND MAURITIUS CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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