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Main components of preferential Rules of Origin in existing Trade Agreements - CBEC's Customs Manual 2023 - CustomsExtract ..... .2 (i) Originating Criteria A good is originating if it is wholly obtained in the partnering country or deemed to be originating if it undergoes substantial transformation. (a) Goods Wholly Obtained The origin category of “Goods Wholly Obtained” covers the good which is entirely obtained, extracted, or produced in a single country, without incorporating any non-originating input material. (b) Goods that are produced using non-originating materials, i.e. not Wholly Obtained Goods under this category are required to undergo substantial transformation in a country for the good to be qualified as originating. Each Trade Agreement sets its own rules to define substantial transformation/sufficient working. However, broadly, there are ..... x x x x x Extracts x x x x x Main components of preferential Rules of Origin in existing Trade Agreements - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... l or product specific rule to claim origin. In few cases however, general rule cannot be applied when a product specific rule is provided for. Customs officer should therefore read the Non-Tariff Customs notification to check for same. (ii) Additional Provisions which influence Rules of Origin The originating criteria under trade agreements are additionally influenced by other elements, which either restrict or broaden the application of same. A customs officer should therefore read all provisions as notified under the Customs Tariff Act, 1975, for each trade agreement. Some such elements which should be considered while inspecting a preferential claim or investigating are as listed below: (a) Cumulation Cumulation allows for treating input ..... x x x x x Extracts x x x x x Main components of preferential Rules of Origin in existing Trade Agreements - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... d Trade Agreement. (e) Minimal Operations Rule This rule lists processes or operations considered as insufficient to confer originating status, even if it meets prescribed value addition or/and tariff classification change criterion. (f) Absorption/Roll-up: The absorption or roll-up principle allows intermediate products to maintain their originating status when they are used for subsequent manufacturing operations. This means that if a material which contains non-originating input(s) satisfies the applicable origin criterion and has acquired originating status, the entire material is treated as originating when assessing the origin of the subsequently produced product. (iii) Document submitted as Proof of Origin: Traditionally, all trade a ..... x x x x x Extracts x x x x x Main components of preferential Rules of Origin in existing Trade Agreements - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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