TMI BlogSeeks to notify the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... ns provisions of Part I of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994 in Annex 1A to the World Trade Organisation Agreement; (b) exporter means a natural or juridical person located in an exporting Party who exports a good from the exporting Party; (c) factory ships of the Party or vessels of the Party respectively means factory ships or vessels,- (i) which are registered in the Party; (ii) which sail under the flag of the Party; (iii) which are owned to an extent of at least fifty percent by nationals of the Parties, or by a juridical person with its head office in either Party, of which the representatives, chairman of the board of directors, and the majority of the members of such board are nationals of the Parties, and of which at least fifty percent of the equity interest is owned by nationals or juridical persons of the Parties; (iv) of which at least fifty percent of the total of the master and officers are nationals of the Parties; and (v) of which at least twenty-five percent of the crew are nationals of the Parties; (d) fungible originating goods of a Party or fungible originating ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g material and undetermined origin material; (m) originating material means any material that qualifies as originating under these rules; (n) Parties means the Republic of India and Japan; (o) Party means either the Republic of India or Japan; (p) production means a method of obtaining goods including manufacturing, assembling, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing; and (q) undetermined origin material means any material whose origin cannot be determined. 3. Originating goods. - For the purposes of these rules, goods imported by a Party which are consigned directly as referred to in rule 10, shall be deemed to be originating and eligible for preferential tariff treatment if,- (a) the goods are wholly obtained or produced entirely in the Party, as provided for in rule 4; or (b) the goods are not wholly obtained or produced in the Party, subject to the condition that the goods satisfy the requirements of rule 5 or rule 6. 4. Wholly obtained or produced goods. - For the purposes of clause (a) of rule 3, the following goods shall be considered as b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Harmonized System. (2) Notwithstanding anything contained in sub-rule (1), goods subject to product specific rules shall qualify as an originating goods of a Party if it satisfies the applicable product specific rules set out in Annexure-1 . (3) For the purposes of clause (b) of sub-rule (1) and the relevant product specific rules set out in Annexure-1, the rule requiring that the materials used have undergone a change in tariff classification or a specific manufacturing or processing operation, shall apply only to non-originating materials. 6. Calculation of qualifying value content. - For the purposes of calculating the qualifying value content of goods, one or the other of the following formulas shall be applied,- (a) Q.V.C.= F.O.B-V.N.M x 100 F.O.B (b) Q.V.C = (V.O.M + Direct Labour Cost + Direct Overhead Cost + Profit) x 100 F.O.B Explanation 1.- For the purpose of calculating the qualifying value content of a good, the Generally Accepted Accounting Principles in the exporting Party shall be applied. Explanation 2. - For the purposes of this rule,- (a) F.O.B. shall be the value,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is used as a material in the production of the good in the former Party may be considered as an originating material of the former Party, provided that such good has undergone its last production process in the former Party which goes beyond the operations provided for in rule 9. 8. De minimis. (1) Non-originating materials used in the production of a good which do not satisfy an applicable rule for the good shall be disregarded, subject to the condition that totality of such materials does not exceed the percentages in value or weight of the good as specified below: (a) in the case of a good classified under Chapters 15 through 24 (except 1604.20, 1605.20, 1605.90, 2101.11, 2101.20, 2106.10, 2106.90, 2207.10 and 2207.20), 2501.00, 2906.11, 2918.14, 2918.15, 2940.00, 3505.10, 3505.20, 3809.10 and 3824.60 of the Harmonized System, seven percent in value of the good; (b) in the case of a good classified under Chapters 28 through 49 (except 2905.44, 2906.11, 2918.14, 2918.15, 2940.00, 3502.11, 3502.19, 3505.10, 3505.20, 3809.10, 3824.60, 4601.29, 4601.94 and 4602.19) and 64 through 97 of the Harmonized System, ten percent in value of the good; and (c) in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Party; or (b) transported through one or more non-Parties for the purpose of transit or temporary storage in warehouses in such non-Parties, subject to the condition that it does not undergo operations other than unloading, reloading and any other operation to preserve it in good condition. (2) If an originating good of the other Party does not meet the consignment criteria referred to in sub-rule (1), the good shall not be considered as an originating good of the other Party. 11. Unassembled or disassembled goods. - Where a good satisfies the requirements of the relevant provisions of rule 3 to rule 9 and is imported into a Party from the other Party in an unassembled or disassembled form but is classified as an assembled good pursuant to clause (a) of rule 2 of the General Rules for the Interpretation of the Harmonized System, such a good shall be considered as an originating good of the other Party. 12. Fungible goods and materials. (1) For the purposes of determining whether a good qualifies as an originating good of a Party, where fungible originating materials of the Party and fungible non-originating materials that are mixed in an inventory are used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for retail sale of a good shall be disregarded in determining whether the good qualifies as an originating good of a Party, if such packaging materials and containers are classified with the good pursuant to rule 5 of the general rules for the Interpretation of the Harmonized System; and (3) where the good is subject to a qualifying value content requirement, the value of packaging materials and containers referred to in sub-rule(2) shall be taken into account as the value of originating materials of a Party where the good is produced or non-originating materials, as the case may be, in calculating the qualifying value content of the good. 16. Operational certification procedures. - The procedure regarding the Certificate of Origin and operational certification shall be as set out in Annexure-2 . F. No. 467/99/2006-CUS.V/ICD (M. SATISH KUMAR REDDY) Director to the Government of India Annexure-1 (see sub-rule (2) of rule 5) Part 1 1. For the purposes of the product specific rules set out in this Annexure,- (a) the product specific rule, or specific set of rules, that applies to a particular heading or sub-heading is set out immediately adjac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .40 A change to sub-heading 0902.30 through 0902.40 from any other heading; or No required change in tariff classification to sub-heading 0902.30 through 0902.40, provided that there is a qualifying value content of not less than fifty percent. 09.03-09.10 Manufacture in which all the materials used are wholly obtained. Chapter 10 Cereals 10.01-10.08 Manufacture in which all the materials used are wholly obtained. Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten 1101.00-1102.20 Manufacture in which all the materials used are wholly obtained. 1102.90 A change to sub-heading 1102.90 from any other chapter, provided that there is a qualifying value content of not less than forty percent. 11.03-11.09 Manufacture in which all the materials 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 used are wholly obtained. Chapter 13 Lac; gums, resins and other vegetable saps and extracts 13.01-13.02 Manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials used are wholly obtained. 2106.10 A change to sub-heading 2106.10 from any other chapter. 2106.90 A change to sub-heading 2106.90 from any other chapter, provided that there is a qualifying value content of not less than forty percent. Chapter 22 Beverages, spirits and vinegar 22.01-22.06 Manufacture in which all the materials used are wholly obtained. 22.07 A change to heading 22.07 from any other chapter. 22.08-22.09 Manufacture in which all the materials used are wholly obtained. Chapter 23 Residues and waste from the food industries; prepared animal fodder 23.01-23.09 Manufacture in which all the materials used are wholly obtained. Chapter 24 Tobacco and manufactured tobacco substitutes 24.01-24.03 Manufacture in which all the materials used are wholly obtained. Section V Mineral products (Chapter 25-27) Chapter 25 Salt; sulphur; earths and stone; plastering materials; lime and cement 2501.00 Manufacture in which all the materials used are wholly obtained. Section VI Products of the Chemical or allied industries (Chapter 28-38) Chapter 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange to sub-heading 2830.90 from any other heading. 2833.11 A change to sub-heading 2833.11 from any other heading. 2833.24-2833.25 A change to sub-heading 2833.24 through 2833.25 from any other chapter. 2833.27-2833.29 A change to sub-heading 2833.27 through 2833.29 from any other heading. 2833.40 A change to sub-heading 2833.40 from any other heading. 2834.29 A change to sub-heading 2834.29 from any other heading. 2835.25-2835.26 A change to sub-heading 2835.25 through 2835.26 from any other heading. 2835.39 A change to sub-heading 2835.39 from any other heading. 2836.50 A change to sub-heading 2836.50 from any other heading. 2836.99-2837.19 A change to sub-heading 2836.99 through 2837.19 from any other heading. 2839.90 A change to sub-heading 2839.90 from any other heading. 2840.20 A change to sub-heading 2840.20 from any other heading. 2841.30 A change to sub-heading 2841.30 from any other heading. 2841.90 A change to sub-heading 2841.90 from any other heading. 2842.90 A change to sub-heading 2842.90 from any other heading. 2843.90 A change to sub-heading 2843.90 from any other heading. 2846.90 A change to sub-head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other heading. 2912.29-2912.30 A change to sub-heading 2912.29 through 2912.30 from any other heading. 2912.60-2913.00 A change to sub-heading 2912.60 through 2913.00 from any other heading. 2914.13-2914.19 A change to sub-heading 2914.13 through 2914.19 from any other heading. 2914.29 A change to sub-heading 2914.29 from any other heading. 2914.40-2914.50 A change to sub-heading 2914.40 through 2914.50 from any other heading. 2914.70-2915.11 A change to sub-heading 2914.70 through 2915.11 from any other heading. 2915.29 A change to sub-heading 2915.29 from any other heading. 2915.39 A change to sub-heading 2915.39 from any other heading. 2915.60 A change to sub-heading 2915.60 from any other heading. 2916.12-2916.14 A change to sub-heading 2916.12 through 2916.14 from any other heading. 2916.19-2916.20 A change to sub-heading 2916.19 through 2916.20 from any other heading. 2916.39 A change to sub-heading 2916.39 from any other heading. 2917.12-2917.20 A change to sub-heading 2917.12 through 2917.20 from any other heading. 2917.35 A change to sub-heading 2917.35 from any other heading. 2917.39 A change to sub-heading 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 3206.50 through 3208.90 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 3209.10 A change to sub-heading 3209.10 from any other heading. 3209.90 A change to sub-heading 3209.90 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 3210.00 A change to sub-heading 3210.00 from any other heading. 32.11-32.12 A change to heading 32.11 through 32.12 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 3213.90-3215.90 A change to sub-heading 3213.90 through 3215.90 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 3304.10-3305.10 A change to sub-heading 3304.10 through 3305.10 from any other heading. 3305.30-3305.90 A change to sub-heading 3305.30 through 3305.90 from any other heading. Chapter 35 Albuminoidal substances; modified starches; glues; enzymes 3502.11-3502.19 Manufacture in which all the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 3919.10 through 3920.62 from any other heading. 3920.69-3920.71 A change to sub-heading 3920.69 through 3920.71 from any other heading. 3920.79 A change to sub-heading 3920.79 from any other heading. 3920.92 A change to sub-heading 3920.92 from any other heading. 3920.99 A change to sub-heading 3920.99 from any other heading. 3921.12-3921.13 A change to sub-heading 3921.12 through 3921.13 from any other heading. 3921.19-3921.90 A change to sub-heading 3921.19 through 3921.90 from any other heading. 3923.10-3924.10 A change to sub-heading 3923.10 through 3924.10 from any other heading. 3925.10 A change to sub-heading 3925.10 from any other heading. 3925.30-3925.90 A change to sub-heading 3925.30 through 3925.90 from any other heading. 3926.30 A change to sub-heading 3926.30 from any other heading. 3926.90 A change to sub-heading 3926.90 from any other heading. Chapter 40 Rubber and articles thereof 4008.19 A change to sub-heading 4008.19 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4008.29 A change to sub-heading 4008.29 from any other heading, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les and textile articles (Chapter 50-63) Chapter 50 Silk 50.01-50.03 Manufacture in which all the materials used are wholly obtained. 5004.00 A change to sub-heading 5004.00 from any other heading. 50.05-50.06 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure 1 is undertaken. 50.07 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure 1 is undertaken. Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric 51.01-51.03 Manufacture in which all the materials used are wholly obtained. 51.04-51.05 A change to heading 51.04 through 51.05 from any other chapter. 51.06-51.10 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure 1 is undertaken. 51.11-51.13 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure 1 is undertaken. Chapter 52 Cotton 52.01-52.03 Manufacture in which all the materials used are wholly obtained. 52.04-52.07 Manufacture from fibers, provided that necessary process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 59.01-59.11 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure 1 is undertaken. Chapter 60 Knitted or crocheted fabrics 60.01-60.06 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure 1 is undertaken. Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted 61.01-61.17 Manufacture from fabrics, provided that necessary process stipulated in the Appendix-A to Annexure 1is undertaken. Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted 62.01-62.17 Manufacture from fabrics, provided that necessary process stipulated in the Appendix-A to Annexure 1is undertaken. Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags 63.01-63.10 Manufacture from fabrics, provided that necessary process stipulated in the Appendix-A to Annexure 1is undertaken. Section XII Footwear, headgear, umbrellas, sun umbrellas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 314.12-7314.19 A change to sub-heading 7314.12 through 7314.19 from any other heading. 7314.49 A change to sub-heading 7314.49 from any other heading. 7315.11-7315.19 A change to sub-heading 7315.11 through 7315.19 from any other heading. 7315.82-7315.89 A change to sub-heading 7315.82 through 7315.89 from any other heading. 7316.00 A change to sub-heading 7316.00 from any other heading. 7318.11 A change to sub-heading 7318.11 from any other heading. 7318.14 A change to sub-heading 7318.14 from any other heading. 7318.15 A change to sub-heading 7318.15 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7318.16-7318.22 A change to sub-heading 7318.16 through 7318.22 from any other heading. 7318.23-7318.24 A change to sub-heading 7318.23 through 7318.24 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7318.29-7319.90 A change to sub-heading 7318.29 through 7319.90 from any other heading. 73.20 A change to heading 73.20 from any other heading, provided that there is a qualifying value content of not less than thirty-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.99 A change to sub-heading 7616.99 from any other heading. Chapter 78 Lead and articles thereof 78.01 A change to heading 78.01 from any other heading. 7806.00 A change to sub-heading 7806.00 from any other heading. Chapter 79 Zinc and articles thereof 79.01-79.02 A change to heading 79.01 through 79.02 from any other heading. 7903.90 A change to sub-heading 7903.90 from any other heading. 7907.00 A change to sub-heading 7907.00 from any other heading. Chapter 80 Tin and articles thereof 8001.20 A change to sub-heading 8001.20 from any other heading. 80.03-80.07 A change to heading 80.03 through 80.07 from any other heading. Chapter 81 Other base metals; cermets; articles thereof 8101.10-8101.96 A change to sub-heading 8101.10 through 8101.96 from any other heading. 8101.99-8102.10 A change to sub-heading 8101.99 through 8102.10 from any other heading. 8102.95-8102.96 A change to sub-heading 8102.95 through 8102.96 from any other heading. 8102.99 A change to sub-heading 8102.99 from any other heading. 8106.00-8107.20 A change to sub-heading 8106.00 through 8107.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 8407.32-8407.34 A change to sub-heading 8407.32 through 8407.34 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8408.20-8408.90 A change to sub-heading 8408.20 through 8408.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8409.99 A change to sub-heading 8409.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8413.30 A change to sub-heading 8413.30 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8415.10 A change to sub-heading 8415.10 from any other sub-heading, provided that there is a qualifying value content of not less than fifty percent. 84.82 A change to heading 84.82 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8483.60 A change to sub-heading 8483.60 from any other heading, provided that there is a qualifying value content of not less than forty percent. 84.84 A change to heading 84.84 from any other heading, provided that there is a qualifying value c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 qualifying value content of not less than fifty percent. 8703.10 A change to sub-heading 8703.10 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8704.10 A change to sub-heading 8704.10 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8704.32-8707.90 A change to sub-heading 8704.32 through 8707.90 from any other heading, provided that there is a qualifying value content of not less than fifty percent. 8708.10-8708.29 A change to sub-heading 8708.10 through 8708.29 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8708.40-8708.80 A change to sub-heading 8708.40 through 8708.80 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8708.92-8708.94 A change to sub-heading 8708.92 through 8708.94 from any other heading, provided that there is a qualifying value content of not less than forty percent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 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 9401.20 A change to sub-heading 9401.20 from any other heading, provided that there is a qualifying value content of not less than forty percent. 9401.90 A change to sub-heading 9401.90 from any other chapter. 9404.21-9404.29 A change to sub-heading 9404.21 through 9404.29 from any other chapter. 9404.90 Manufacture from yarns. Chapter 96 Miscellaneous manufactured articles 9605.00 A change to sub-heading 9605.00 from any other chapter. 9612.10 A change to sub-heading 9612.10 from any other heading Appendix-A to Annexure-1 Product Specific Rules for Textile and Textile Goods (Chapter 50-63) A. Yarn HS Code Necessary processes to obtain originating status in a Party Carding/Combing process Spinning process 50.05-50.06 51.06-51.10 (Not Applicable) Required 52.04-52.07 Required Required 53.06-53.08 54.01-54.06 (Not Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annex,- (a) competent governmental authority means the authority that, according to the legislation of each Party, is responsible for the issuing of a certificate of origin, for the designation of certification entities or bodies, or, for taking appropriate measures when necessary in relation to the issuance of a certificate of origin which in case of Japan, is the Ministry of Economy, Trade and Industry, and in case of the Republic of India, is Department of Commerce, Ministry of Commerce and Industry; and (b) preferential tariff treatment means the rate of customs duties applicable to an originating good of the exporting Party in accordance with paragraph 1 of Article 19 of the Comprehensive Economic Partnership Agreement between the Republic of India and Japan signed on the 16 th day of February, 2011 . 2. Claim for preferential tariff treatment. - ( 1) For the purposes of claiming the preferential tariff treatment for an originating good of the exporting Party, a certificate of origin shall be submitted to the customs authority of the importing Party by the importer , together with the documents required for the importation of the good in accordance with the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... origin on the basis of,- (a) a declaration provided by the exporter to the competent governmental authority of the exporting Party or its designees based on the information provided by the producer of the good to that exporter; or (b) a declaration voluntarily provided by the producer of the good directly to the competent governmental authority of the exporting Party or its designees by the request of the exporter. (7) A certificate of origin shall be issued only after the exporter who requests the certificate of origin, or the producer of a good in the exporting Party referred to in clause (b) of sub-paragraph (6), proves to the competent governmental authority of the exporting Party or its designees that the good to be exported qualifies as an originating good of the exporting Party. (8) The competent governmental authority of the exporting Party shall provide the importing Party with specimen signatures and impressions of stamps used in the offices of the competent governmental authority or its designees, upon entry into force of this Agreement and their modification thereafter . (9) Each Party shall, in accordance with its laws and regulations, ensure that the export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exporting Party on the basis of the certificate of origin. (2) For the purposes of sub-paragraph (1), the competent governmental authority of the exporting Party shall, in accordance with the laws and regulations of the Party, provide the requested information in a period not exceeding three months after the date of receipt of the request: Provided that if the customs authority of the importing Party considers necessary, it may require additional information relating to the origin of the good: Provided further that if additional information is requested by the customs authority of the importing Party, the competent governmental authority of the exporting Party shall, in accordance with the laws and regulations of the exporting Party, provide the requested information in a period not exceeding two months after the date of receipt of the request. (3) For the purposes of sub-paragraph (2), the competent governmental authority of the exporting Party may request the exporter to whom the certificate of origin has been issued, or the producer of the good in the exporting Party referred to in clause (b) of sub-paragraph (6) of paragraph 3 , to provide the former with the requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic reference to the good subject to verification referred to in the certificate of origin; and (e) the names and titles of the officials of the customs authority of the importing Party to be present during the visit. (4) The exporting Party shall respond in writing to the importing Party, within thirty days of the receipt of the written request referred to in sub-paragraph (2), whether it accepts or refuses to conduct the visit requested pursuant to sub-paragraph (1). (5) The competent governmental authority of the exporting Party shall, in accordance with the laws and regulations of the Party, provide within forty five days or any other mutually agreed period from the last day of the visit, to the customs authority of the importing Party the information obtained pursuant to sub-paragraph (1). 8. Determination of origin and preferential tariff treatment. - ( 1) The customs authority of the importing Party may deny preferential tariff treatment to a good for which an importer claims preferential tariff treatment where the good does not qualify as an originating good of the exporting Party or where the importer fails to comply with any of the relevant requirements of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2 Implementing Procedures (refer to paragraph 11 of Annexure-2) I. Certificate of origin 1. Document.- (a) A certificate of origin should be on ISO A4 size paper in conformity with the format shown in Appendix-B to Annexure-2: Provided that it should be completed in the English language failing which it shall not be valid. (b) The tariff classification numbers of the Harmonized System (HS), as amended on January 1, 2007, should be indicated on a certificate of origin at the six-digit level, and the description of the good on a certificate of origin should be substantially identical to the description on the invoice and, if possible, to the description under the HS for the good. (c) A certificate of origin shall comprise of the original and three copies in case of India, and only the original in case of Japan. (d) In cases where a certificate of origin is not accepted by the customs authority of the importing Party, the customs authority of the importing Party should notify the reasons therefor to the importer of the good. 2. Application.- An application for a certificate of origin should be made by t he exporter or its authorised agent , t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of origin. (f) in the event of theft, loss or destruction of the original certificate of origin before the expiration of its validity, the exporter or its authorised agent may request the competent governmental authority of the exporting Party or its designees to issue a new certificate of origin with a new certification number on the basis of the export documents in their possession, in which case the original certificate of origin should be invalidated: Provided that the new certificate should bear in Box 8 of Appendix-B to Annexure-2 the words CERTIFIED TRUE COPY : Provided further that the date of issuance and the certification number of the original certificate of origin should be indicated in the new certificate of origin: Provided that the new certificate of origin shall be valid during the original term of the validity of the original certificate of origin. 4. Modification.- (a) the exporter or its authorised agent should request the reissuance of a certificate of origin if a certificate of origin contains incorrect information, and the invalidation of the original certificate. (b) notwithstanding anything contained in clause (a), the competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of the customs authority of the importing Party is,- (i) in case of India, the Central Board of Excise and Customs of the Department of Revenue, Ministry of Finance; and (ii) in case of Japan, the Customs and Tariff Bureau of the Ministry of Finance. (c) Both Parties should provide each other with the address, phone number, fax number and e-mail address of the focal points referred to in clause (a) and (b) and should notify any modification regarding such information within thirty days after such modification. 10. Procedure to exchange the sample of a certificate of origin, specimen signatures and impressions of stamps.- The Parties shall provide each other with the sample of a certificate of origin, specimen signatures and impressions of stamps used for the issuance of a certificate of origin as well as upon their modification thereafter. 11. Communication.- (a) For the purposes of paragraphs 6,7 and 8 of Annexure-2, any communication between the competent governmental authority of the exporting Party and the customs authority of the importing Party should be made through the Embassy of India in Japan or the Embassy of Japan in India: Provided that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? ISSUED RETROACTIVELY 9.Declaration by the exporter: I, the undersigned, declare that: - the above details and statement are true and accurate. - the good(s) described above meet the condition(s) required for the issuance of this certificate; - the country of origin of the good(s) described above is Place and Date: Signature: Name (printed): Company: 10.Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. Competent governmental authority or Designee office: Stamp Place and Date: Signature: Overleaf notes Parties which accept this form for the purpose of preferential treatment under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan are India and Japan. 1. General conditions: The conditions for the preferential tariff treatment under the Agreement are that the goods exported to India or Japan should: (a) fall within description of goods (including HS code) eligible for concession in India or Japan; (b) comply with one of the requirements in Preference Criteria below, which are set out in rule 3; and (c) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes above) is applicable. Note: In order to be entitled to preferential tariff treatment, each good of a Party must meet at least one of the Preference criteria given in paragraph 2 of the overleaf notes above. Indicate ACU for accumulation, DMI for De Minimis and FGM for fungible goods or materials, if applicable. Field 6: For each good, indicate the quantity (weight may be indicated as gross weight or net weight). Field 7: Indicate the invoice number and date for each good. The invoice should be the one issued for the importation of the good into the importing Party. If the invoice is issued by a person different from the exporter to whom the certificate of origin is issued and the person who issues the invoice is located in a non-Party, the Third Country Invoicing box should be ticked (v) and the full legal name and address of the person that issues the invoice should be indicated in field 8. In an exceptional case where the number of the invoice issued in a non-Party is not known at the time of issuance of the certificate of origin, the invoice number and the date of the invoice issued by the exporter to whom the certificate of origin is issued should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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