TMI BlogCustoms Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... al Trade Agreement between the State parties; (b) carrier means any vehicle for transportation by air, sea, and land; (c) CIF value means the price actually paid or payable to the exporter for a good including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination and the valuation shall be made in accordance with the customs valuation agreement; (d) customs authority means, unless the context otherwise requires, the authority that is responsible under the law of a State party, for the administration and application of customs laws and regulations; (e) customs valuation agreement means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement; (f) determination of origin means a determination as to whether a good qualifies as an originating good in accordance with these rules; (g) FOB value means the price actually paid or payable to the exporter for a good when the good is loaded onto the carrier at the named port of exportation, including the cost of the good and all costs necessary to bring the good onto the carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Korea; (q) producer means a person who grows, mines, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles a good; (r) production means method of obtaining goods including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling a good; (s) simple , in reference to the processes or operations on goods, generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity; (t) used means utilised or consumed in the production of goods; and, (u) WTO means the World Trade Organisation. 3. Originating goods.- (1) For the purposes of these rules, goods shall be deemed to have originated, if they are consigned according to rule 14 and conform to the following conditions, namely:- (a) goods wholly obtained or produced in the territory of the exporting State party as specified in rule 4; or, (b) goods not wholly obtained or produced in the territory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the goods ascertained as under,- FOB value - Value of non-originating materials as per sub-rule (2) Regional Value Content = ------------------------------------------------------------------------------ x 100; FOB value And (ii) the goods have undergone a change in tariff classification in a sub-heading at the six digit level of the Harmonised System from the tariff classification in which all the non-originating materials used in their manufacture are classified: Provided that the final process of manufacturing is performed within the territory of the export State party: Provided further that any good that does not undergo a change in tariff classification pursuant to this sub-rule and the Annexure-I to the rules in the final process of production shall be considered as originating if,- (a) for goods except for those falling within Chapter 1 to Chapter 14 and Chapter 50 to Chapter 63 of the Harmonised System, the value of all non-originating materials used in its production, which do not undergo the required change in tariff classification, does not exceed ten per cent. of the FOB value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, with such modifications as may be required by the circumstances, as would apply to International transactions; (b) the provisions of these rules shall take precedence over the customs valuation agreement to the extent of any difference; and, (c) the definitions in rule 2 shall take precedence over the definitions in the customs valuation agreement to the extent of any difference. Explanation 5:- All costs referred to in these rules shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the State party in which the good is produced. Exception.- The provisions of this rule shall not apply in case of goods exempted from the principle of territoriality under rule 13. 6. Indirect materials.- The origin of the indirect materials shall not be taken into account for determining the origin of a good in a State party. 7. Non-qualifying operations.- (1) Notwithstanding any provision contained in these rules, a good shall not be considered to have satisfied the requirements for an originating good referred to in rule 5 merely by reason of going through the following operations or process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning of sub-rule (1). Explanation:- For the purposes of this rule,- (a) preserving operations include drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt or sulfur dioxide, removal of damaged parts, and like operations; (b) simple mixing generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity but does not include chemical reaction which is a process, including a biochemical process, resulting in a molecule with a new structure by breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the spatial arrangement of atoms in a molecule. 8. Accumulation.- Where the originating material from the territory of a State party are incorporated in the production of a good in the territory of the other State party such material shall be considered to originate in the territory of the other State party. 9. Accessories, spare parts and tools.- Any accessories, spare parts or tools delivered with a good that form part of the standard accessories, spare parts or tools of the good, shall be trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied: Provided further the accounting method shall be recorded, applied and maintained in accordance with generally accepted accounting principles applicable in the territory of the State party in which the product is manufactured and such method chosen shall,- (a) permit a clear distinction to be made between originating and non-originating materials acquired whether kept in stock or not; and, (b) guarantee that no more products receive originating status than would be the case if the materials had been physically segregated. Explanation:- For the purposes of this rule,- (a) fungible materials means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes; and, (b) generally accepted accounting principles means recognised consensus or substantial authoritative support given in the territory of a party with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements and may enc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporting State party and notified to the other State party as specified in the Annexure-IV to the rules and in accordance with the detailed operational certification procedures for implementation of these rules as specified in Annexure-III to the rules and in the format specified in the Annexure-V to the rules. [F. No. 467/45/2006-Cus.V/ICD (Pt. - III)] (Vikas) Under Secretary to the Government of India Telephone: 011-23094182 Annexure-I (See rule 5) Product Specific Rules PART-I For the purposes of this annexure,- 1. The following definitions apply: (a) the product specific rules in this Annexure are structured on the basis of the Harmonised System, including its General Interpretative Rules, Section Notes and Chapter Notes; (b) chapter means a chapter of the Harmonised System; (c) heading means the first four digits in the tariff classification number under the Harmonised System; (d) sub-heading means the first six digits in the tariff classification number under the Harmonised System; and, (e) rule means, unless the context otherwise requires, a product specific rule. 2. The specific rule, or specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manufacture in which all the materials of Chapter 8 used are wholly obtained. Chapter 9 Coffee, Tea, Mat and Spices 09.01-09.10 Manufacture in which all the materials of Chapter 9 used are wholly obtained. Chapter 10 Cereals 10.01-10.08 Manufacture in which all the materials of Chapter 10 used are wholly obtained. Chapter 11 Products of the Milling Industry; Malt; Starches; Insulin; Wheat Gluten 11.01-11.09 Manufacture in which all the materials of Chapter 7, 8 and 10 used are wholly obtained. Chapter 12 Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder 12.01-12.14 Manufacture in which all the materials of Chapter 12 used are wholly obtained. Chapter 13 Lac; Gums, Resins and Other Vegetable Saps and Extracts 13.01-13.02 Manufacture in which all the materials of Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sub-heading 2001.10 through 2003.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2003.20-2003.90 A change to sub-heading 2003.20 through 2003.90 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 2004.10-2005.80 A change to sub-heading 2004.10 through 2005.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2005.90-2006.00 A change to sub-heading 2005.90 through 2006.00 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 2007.10-2008.11 A change to sub-heading 2007.10 through 2008.11 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2008.19 A change to sub-heading 2008.19 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 2008.20-2009.90 A change to sub-heading 2008.20 through 2009.90 from any other heading, provided that there is a regional value content of not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 per cent. 2809.20 A change to sub-heading 2809.20 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2815.11 A change to sub-heading 2815.11 from any other heading, provided that there is a regional value content of not less than 35 per cent. 2815.12 A change to sub-heading 2815.12 from any other heading. 2815.20 A change to sub-heading 2815.20 from any other heading, provided that there is a regional value content of not less than 30 per cent. 28.17 A change to heading 28.17 from any other heading. 2821.10 A change to sub-heading 2821.10 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2823.00-2824.10 A change to sub-heading 2823.00 through 2824.10 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2825.10 A change to sub-heading 2825.10 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2827.32 A change to sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other heading. 2906.19-2907.13 A change to sub-heading 2906.19 through 2907.13 from any other heading. 2907.15-2908.20 A change to sub-heading 2907.15 through 2908.20 from any other heading. 2909.19-2909.49 A change to sub-heading 2909.19 through 2909.49 from any other heading. 2910.10-2912.30 A change to sub-heading 2910.10 through 2912.30 from any other heading. 2912.60-2914.19 A change to sub-heading 2912.60 through 2914.19 from any other heading. 2914.22 A change to sub-heading 2914.22 from any other heading. 2914.39-2914.50 A change to sub-heading 2914.39 through 2914.50 from any other heading. 2914.70-2915.23 A change to sub-heading 2914.70 through 2915.23 from any other heading. 2915.29-2915.39 A change to sub-heading 2915.29 through 2915.39 from any other heading. 2915.60 A change to sub-heading 2915.60 from any other heading. 2916.11-2917.32 A change to sub-heading 2916.11 through 2917.32 from any other heading. 2917.34-2917.39 A change to sub-heading 2917. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... content of not less than 30 per cent. 3204.12-3204.16 A change to sub-heading 3204.12 through 3204.16 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3204.17-3204.19 A change to sub heading 3204.17 through 3204.19 from any other heading, provided that there is a regional value content of not less than 30 per cent. 3205.00-3206.43 A change to sub-heading 3205.00 through 3206.43 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3206.50-3208.90 A change to sub-heading 3206.50 through 3208.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3209.90 A change to sub-heading 3209.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. 32.11-32.12 A change to heading 32.11 through 32.12 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3213.90-3215.90 A change to sub-heading 3213.90 through 3215.90 from any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4002.91-4002.99 A change to sub-heading 4002.91 through 4002.99 from any other heading. Chapter 41 Raw Hides and Skins (Other Than Furskins) and Leather 41.04-41.15 A change to heading 41.04 through 41.15 from any other heading. Chapter 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-worm Gut) 42.01-42.06 A change to heading 42.01 through 42.06 from any other heading. Chapter 44 Wood and Articles of Wood; Wood Charcoal 44.01-44.06 A change to heading 44.01 through 44.06 from any other heading. Textile goods falling within Chapter 50 through 60 A change to heading 50.01 through 60.06 from any other heading, provided that there is a regional value content of not less than 40 per cent. Apparel goods falling within Chapter 61 through 63 61.01-63.10 Manufacture from non-originating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other heading. 7208.51-7208.90 A change to sub-heading 7208.51 through 7208.90 from any other heading. 7209.16-7209.18 A change to sub-heading 7209.16 through 7209.18 from any other heading. 7209.26-7210.30 A change to sub-heading 7209.26 through 7210.30 from any other heading. 72010.49-7211.13 A change to sub-heading 7210.49 through 7211.13 from any other heading. 7211.19-7229.90 A change to sub-heading 7211.19 through 7229.90 from any other heading. Chapter 73 Articles of Iron or Steel 7304.39-7304.49 A change to sub-heading 7304.39 through 7304.49 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7305.11-7305.12 A change to sub-heading 7305.11 through 7305.12 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7305.31 A change to sub-heading 7305.31 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7306.40-7306.50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7403.11 A change to sub-heading 7403.11 from any other heading. 74.04 A change to heading 74.04 from any other heading. 7407.21 A change to sub-heading 7407.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7407.29 A change to sub-heading 7407.29 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7408.11-7408.19 A change to sub-heading 7408.11 through 7408.19 from any other heading, except from heading 74.07. 7408.21 A change to sub-heading 7408.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7408.22-7408.29 A change to sub-heading 7408.22 through 7408.29 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7409.11 A change to sub-heading 7409.11 from any other heading. 7410.11-7410.12 A change to sub-heading 7410.11 through 7410.12 from any other heading, except from heading 74.09. 7410.21 A chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.01 from any other heading. 80.03 A change to heading 80.03 from any other heading. Chapter 81 Other Base Metals; Cermets; Articles Thereof 8101.10 A change to sub-heading 8101.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8101.96 A change to sub-heading 8101.96 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 8104.11 A change to sub-heading 8104.11 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 81.06 A change to heading 81.06 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8107.20 A change to sub-heading 8107.20 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 8108.90 A change to sub-heading 8108.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8110.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge to sub-heading 8421.31 through 8421.39 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8482.10 A change to sub-heading 8482.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8482.20-8482.80 A change to sub-heading 8482.20 through 8482.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. and the bearing races(rings) used are wholly obtained or produced. 8482.91 A change to sub-heading 8482.91 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8482.99 A change to sub-heading 8482.99 from any other heading, provided that there is a regional value content of not less than 40 per cent. and the bearing races(rings) used are wholly obtained or produced. 8483.10-8483.40 A change to sub-heading 8483.10 through 8483.40 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 84.84 A change to heading 84.84 from any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 87 Vehicles Other Than Railway or Tramway Rolling-stock, and Parts and Accessories Thereof 8701.20-8701.90 A change to sub-heading 8701.20 through 8701.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8703.10 A change to sub-heading 8703.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8705.10-8708.80 A change to sub-heading 8705.10 through 8708.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8708.92-8709.90 A change to sub-heading 8708.92 through 8709.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8711.10 A change to sub-heading 8711.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8711.30 A change to sub-heading 8711.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8711.50-8711.90 A change to sub-heading 871 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Territoriality PART-I 1. List of Goods.- (1) Each State party shall apply exemption from the principle of territoriality under rule 13 to goods listed in PART-II of this Annexure; and, (2) A State party may request amendment of the list referred to in sub-paragraph (1) which shall be considered by the other State party in good faith and any such amendment to the list shall be adopted when mutually agreed by both the State parties. 2. Conferring of origin.- (1) Goods referred to in sub-paragraph (1) of paragraph 1 and any subsequent amendments, which are re-imported as the goods that do not undergo any process beyond operations within the territory of the re-importing State party for export as set out in rule 7 shall be deemed to be originating in the territory of that State party: Provided that,- (i) the total value of non-originating input does not exceed forty per cent. of the FOB value of the final good for which originating status is claimed; and, (ii) the value of originating materials exported from the State party is not less than sixty per cent of the total value of materials used in manufacturing the re-imported material or good. (2) Except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the proposed suspension; (3) The period mentioned in subparagraph (1) may be extended: Provided that, the State party which has taken the action of suspension has determined that the suspension continues to be necessary to prevent or remedy injury; (4) In critical circumstances, where delay would cause damage which would be difficult to repair, the suspension of the application of exemption from the principle of territoriality under rule 13 under subparagraph (1) may be taken provisionally without two months advance notification to the other State party, on the condition that notification shall be made before such suspension takes effect; (5) When a State party has made a determination mentioned in subparagraph (1) and the requirements set out in subparagraph (2) are fulfilled, the State party concerned may suspend the application of exemption from the principle of territoriality under rule 13 unilaterally and unconditionally, including the following, namely:- (i) there shall be no obligation to prove that there is serious injury; (ii) there shall be no obligation for advance consultation; (iii) there shall be no limit to the duration or frequency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated by the Government of the exporting State party (hereinafter referred to as Issuing Authorities ) as provided in Annexure-IV to the rules. (2) Each State party shall inform the other State party of the names and addresses of the authorised officials of its respective Issuing Authorities and also provide the original sets of their specimen signatures and specimen of official seals and any subsequent change in their names, addresses, specimen signatures or official seals shall be promptly informed to the other State party. (3) For the purposes of verifying the requirements for preferential tariff treatment, the Issuing Authorities shall have the right to request for any supporting documentary evidence or to carry out any verification considered appropriate and consistent with its laws or practices. 2. Application for Certificate of Origin.- (1) The exporter or the producer of the goods satisfying the criteria of preferential tariff treatment under these rules shall apply in writing or electronically, as the case may be, to the relevant Issuing Authorities requesting for pre-export verification of the origin of the goods who shall, on receiving such request, conduct p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs authority at the port or place of importation: Provided that, such triplicate copy shall be retained by the importer and the quadruplicate copy shall be retained by the exporter. (3) There shall be no erasures or superimpositions on the Certificate of Origin and any unused spaces shall be crossed out to prevent any subsequent addition and any alteration thereto, shall be made by striking out the errors and making any addition required: Provided that, such alterations shall be approved and certified by an official authorised to sign the Certificates of Origin issued by the relevant Issuing Authorities: (4) The Certificate of Origin shall be issued by the relevant Issuing Authorities at the time of exportation, or within seven working days from the date of shipment whenever the goods to be exported can be considered originating in that State party: Provided that, under exceptional cases, where the Certificate of Origin has not been issued at the time of exportation or within seven working days from the date of shipment due to involuntary errors or omissions or due to any other valid reasons, such Certificate of Origin may be issued retrospectively and sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he filing of one or more entries on the importation of the goods into the territory of a State party; or, (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a State party. 5. Invoicing by a State Non-party operator.- (1) The customs authority in the importing State party may accept a Certificate of Origin in cases where the sales invoice is issued by an operator located in a third country or by an exporter for the account of the said operator, provided that, the good meets the requirements of these rules. (2) The exporter of the goods shall indicate third country invoicing and information such as name, address and country of the operator issuing the invoice, shall be stated in the Certificate of Origin. 6. Discrepancies in the Certificate of Origin.- The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the customs authority of the importing State party for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Certificate of Origin: Provided that, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State non-party. (4) Where the customs authority of the importing State party determines that a Certificate of Origin is illegible, defective on its face or has not been completed pursuant to paragraph 3, or discovers that discrepancies exist between the Certificate of Origin and the written declaration, the importer shall be granted a period of not less than five working days, but not exceeding thirty working days from the date of request by the customs authority to provide a copy of the corrected Certificate of Origin. (5) An importer making a corrected declaration of origin pursuant to clause (e) of sub-paragraph (1) and paying any duties owing, shall not be subjected to penalties under paragraph 13, in accordance with the laws and regulations of any of the State parties. 8. Waiver of Certificate of Origin.- The goods sent as small packages from one private person to another or forming part of the personal luggage of a traveller may be admitted as originating goods without requiring the submission of a Certificate of Origin in accordance with the laws and regulations of any the importing State party. 9. Record keeping requirement.- (1) The application, including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter subject to any administrative measures deemed necessary: Provided that, the goods shall not be released, when they are subject to import prohibition or restriction or when there is suspicion of fraud; (d) the Issuing Authorities shall promptly transmit the results of the verification process to the customs authority of the importing State party which shall then determine whether or not the subject good is originating; and, (e) the State parties shall ensure that the retroactive check process, including the process of notifying the Issuing Authorities of the exporting State party by the customs authority of the importing State party of the results of determination on whether the subject good is originating or not, should be completed within six months: Provided that, while the process of retroactive check is being undertaken, clause (c) shall be applied with respect to the release of the subject goods. (2) The customs authority of the importing State party may request an importer for information or documents relating to the origin of imported goods in accordance with its laws and regulations before requesting the retroactive check pursuant to sub-paragraph ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o occur; and (iv) the importer of the good subject to the verification visit; (b) the written notification mentioned in clause (a) shall be as comprehensive as possible and shall include the following, namely:- (i) the name of the customs authority issuing the notification; (ii) the name of the producer or exporter whose premises are to be visited; (iii) the proposed date of the verification visit; (iv) the coverage of the proposed verification visit, including reference to the good subject to the verification; and (v) the names and designation of the officials performing the verification visit. (c) an importing State party shall obtain the written consent of the producer or exporter whose premises are to be visited; (d) when a written consent from the producer or exporter is not obtained within thirty days from the date of receipt of the notification pursuant to clause (a), the notifying State party may deny preferential tariff treatment to the good referred to in the Certificate of Origin that would have been subject to the verification visit; and, (e) the Issuing Authorities receiving the notification may postpone the proposed verification visit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other State party: Provided that, the failure of the importer to obtain and supply such information shall not be considered to be the failure of the exporter or producer to supply the information or a ground to deny preferential tariff treatment. 11. Verification of input materials.- (1) Where the customs authority of a State party, while conducting verification of origin of a good imported into its territory under sub-paragraph (11), conducts verification of the origin of a material that is used in the production of the good, the verification of the material may be conducted in accordance with the procedures set out in sub-paragraph (3) of paragraph 10. (2) The customs authority of a State party may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs authority access to information required to make a determination of whether the material is an originating material by any, including the following means, namely:- (a) denial of access to its records; (b) failure to respond to a verification questionnaire; or (c) refusal to consent to a veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or administrative sanctions for violations of its laws and regulations relating to the rules. (2) When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the Issuing Authorities of both the State parties shall cooperate in the action to be taken in the territory of the respective State party against the persons involved. Annexure-IV (See rule 15) Issuing Authorities of the Certificate of Origin 1. The following bodies and their successors are authorised to issue a Certificate of Origin for the purposes of these rules, namely:- (a) for India, Export Inspection Council of India or any other agency authorised by the Government of India, in accordance with its laws and regulations; and, (b) for Korea, Korea Customs Service, Korea Chamber of Commerce and Industry or any other agency authorised by the Government of Korea, in accordance with its laws and regulations. 2. When the authorised body repeatedly or intentionally violates the requirements of these rules by wrongly issuing the Certificate of Origin, the exporting State party shall revoke the authorisation of such body to issue the Certificate of Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace and date, signature and stamp of issuing authority 14. Third country invoicing (name, address, country) Instructions for Completing the Certificate of Origin 1. The State parties which accept this form for the purpose of preferential tariff treatment under the INDIA-KOREA - Comprehensive Economic Partnership Agreement (INKCEPA) are Republic of India and Republic of Korea. 2. CONDITIONS: To enjoy preferential tariff treatment under the INKCEPA, goods sent to a State party listed above: (i) must fall within a description of goods eligible for concessions in the importing State party; (ii) must comply with the consignment conditions in accordance with Article 3.15 (Direct Consignment) of Chapter Three (Rules of Origin) of the INKCEPA; and, (iii) must comply with the origin criteria in the Rules of Origin of the INKCEPA. 3. ORIGIN CRITERION: For goods that meet the origin criteria, the exporter must indicate in box 10 of this Certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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