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Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules 2015

Customs - 29/2015 - Dated:- 10-3-2015 - [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 29/2015 - Customs (N.T.) New Delhi, 10th March, 2015 G.S.R.…E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the Customs Tariff [Determination of Or .....

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Customs Valuation means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the World Trade Organisation Agreement. (b) beneficiary country means the country notified in the Schedule to the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 96/2008 - Customs, dated the 13th August, 2008, published vide number G.S.R. 590 (E), dated the 13th August, 2008 as amended from time to time; (c) c .....

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or the time being in force; (f) determination of origin means a determination as to whether a product qualifies as an originating product in accordance with these rules; (g) ex-works value means the price of the product for delivery at the factory or any other place of manufacture of the product, paid or payable to the manufacturer in the beneficiary country, in whose undertaking the last working or processing is carried out: Provided that the price shall not include the internal taxes which are .....

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the law of the beneficiary country, is responsible for the issuing of a certificate of origin and in the case of India, the Export Inspection Council established under section 3 of the Export (Quality Control and Inspection) Act, 1963 (22 of 1963); (j) products means any merchandise, product, article or material; (k) Harmonised System means the nomenclature of the Harmonised Commodity Description and Coding System defined in the International Convention on the Harmonised Commodity Description an .....

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sed in the production of products and are physically incorporated into the products; (n) non-originating materials used in production means any materials, the country of origin of which is other than the beneficiary country and any materials, the origin of which cannot be determined; (o) originating materials means materials that qualify as originating under these rules; (p) packing materials and containers for shipment means products used to protect products during their transportation, other t .....

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es, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles products; (s) production means the method of obtaining products including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling; (t) simple in reference to the processes or operations on products, generally describes activities w .....

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specified in rule 4; or (b) products not wholly obtained or produced in the territory of the exporting beneficiary country, provided they are eligible as specified in rule 5. (2) The products which conform to the conditions under sub-rule (1) shall be eligible for preferential tariff treatment. 4. Products wholly obtained or produced.- For the purposes of clause (a) of sub-rule (1) of rule 3, the following products shall be considered as being wholly obtained or produced in the territory of an e .....

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f sea fishing and other marine products taken from outside its territorial waters and exclusive economic zone by vessels registered and flying the flag of the exporting beneficiary country; (g) products processed or made on board its factory ships exclusively from products referred to in clause (f); (h) scrap and waste derived from manufacturing or processing operations conducted there and fit only for disposal or for the recovery of raw materials; (i) used articles collected there which can no .....

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he products referred to in clauses (a) to (j). 5. Products not wholly obtained or produced.- (1) For the purposes of clause (b) of sub-rule (1) of rule 3, products not wholly obtained or produced shall be considered as originating in the exporting beneficiary country if they fulfill the following conditions:- (a) the total value of the non-originating materials used in the manufacture of the export product does not exceed seventy per cent. of the FOB value or ex-works value of the product so pro .....

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rpose of calculating the local value added content referred to in sub-rule (1), one or other of the following formulae shall be applied:- (3) The value of the non-originating materials used in the production of a product shall be,- (a) for materials, the country of origin of which is other than the exporting beneficiary country or India, the CIF value; or (b) for materials, the origin of which cannot be determined, the earliest price ascertained to have been paid in the territory of the exportin .....

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rules shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the exporting beneficiary country in which the product is produced. 6. Non-qualifying operations.- (1) Notwithstanding anything contained in these rules, a product shall not be considered to have satisfied the requirements for an originating product referred to in rule 5 merely by reason of going through the following operations or processes, namely:- (a) operati .....

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and assembly of consignments; (d) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations; (e) affixing of marks, labels or other like distinguishing signs on products or on their packaging; (f) simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these rules to enable them to be considered as originating product .....

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l be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of sub-rule (1). Explanation.- For the purposes of this rule, 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 .....

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rposes of these rules, any packaging materials and containers in which a product is packaged for retail sale, if classified with the product, shall not be taken into account in determining whether all the non-originating materials used in the production of the product undergo the applicable change in tariff classification, and, if the product is subject to a local value added content requirement, the value of such packaging materials and containers shall be taken into account as originating or n .....

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alue added content requirement. 10. Direct Consignment.- (1) Products, in respect of which tariff preference is claimed, shall be considered as directly consigned from the exporting beneficiary country if,- (a) these products are transported without passing through the territory of any other country; or (b) the transport of these products involves transit through one or more intermediate countries with or without trans-shipment or temporary storage in such countries, where,- (i) their transit en .....

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uch product as directly consigned from the exporting beneficiary country in terms of this rule, the following shall be produced before the customs authority of India at the time of importation, namely:- (a) a through bill of lading issued in the exporting country; (b) a certificate of origin issued by the issuing authority of the exporting beneficiary country; (c) a copy of the original commercial invoice in respect of the product; and (d) supporting documents in evidence that other requirements .....

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the officials authorised to sign the certificate of origin and also provide the original sets of their specimen signatures and specimen of official seals to the authority in the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India specified in Annexure A to these rules. 13. Application for issue of certificate of origin.- Any exporter or producer seeking grant of a certificate of origin under these rules shall apply to the issuing authority of the .....

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ies as an originating product in accordance with these rules; (c) that the other statements in the application for certificate of origin correspond to the supporting documentary evidence submitted. (2) The issuing authority may, if it deems necessary, take up the application for pre-export verification of the origin of the product. 15. Issuance of certificate of origin.- (1) The products eligible for preferential treatment shall be supported by a certificate of origin as per the format in Annexu .....

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rigin shall be made in English. (6) The certificate of origin shall comprise one original and three copies,- (a) the original copy shall be forwarded, together with the triplicate, by the exporter to the importer; (b) only the original copy will be submitted by the importer to the customs authority at the port or place of importation; (c) the duplicate shall be retained by the issuing authority in the beneficiary country; (d) the triplicate shall be retained by the importer; and (e) the quadrupl .....

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n working days from the date of shipment whenever the product to be exported can be considered originating in the beneficiary country but under exceptional cases, where a 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 any other valid reasons, the certificate of origin may be issued retrospectively but not later than one month from the date of shipment, bearing the words ISSUED .....

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ing the endorsement of the words CERTIFIED TRUE COPY , (in lieu of the original certificate) in box 4 of the certificate of origin and this copy shall bear the date of the original certificate of origin, and the certified true copy of a certificate of origin shall be issued not later than one year from the date of issuance of the original certificate of origin and on the condition that the exporter provides to the relevant issuing authority the quadruplicate. 16. Validity.- (1) The certificate o .....

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17. Presentation.- (1) Except for the certificate of origin issued retrospectively, the original certificate of origin shall be submitted to the customs authority in India at the time of lodging the import declaration for the product for which preferential tariff is claimed: Provided that a claim for preferential treatment made on the basis of a certificate of origin issued retrospectively shall be granted subject to and in accordance with the law for the time being in force in India. (2) The ce .....

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ation ms authority at the port of importationms authority at the port of importation ms authority at the port of importationms authority at the port of importationms authority at the port of importationms authority at the port of importation ms authority at the port of importation ms authority at the port of importation ms authority at the port of importation ms authority at the port of importationms authority at the port of importation ms authority at the port of importation ms authority at the .....

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d the documents submitted to the customs authority at the port of importationat the port of importation at the port of importation at the port of importationat the port of importationat the port of importation at the port of importationat the port of importation at the port of importationat the port of importation at the port of importation at the port of importation at the port of importation for the purpose of carrying out the formalities for importing the products shall not ipso facto invalid .....

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itten request from the importer, the customs authority shall endorse to this effect for all or part of the products in the original certificate of origin and return it to the importer; and (b) if the change of destination specified in the certificate of origin occurs during transportation of the products to India, the exporter shall apply in writing to the concerned issuing authority of the exporting beneficiary country accompanied with the issued certificate of origin, for amendment of destinat .....

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for such retroactive check shall be accompanied with the certificate of origin, invoice and bill of lading or airway bill, as the case may be; (b) a questionnaire containing the questions to which a response is required may be forwarded to the issuing authority of the beneficiary country; (c) the product, pending clearance due to the verification, may be released to the importer by taking any administrative measures deemed necessary, including obtaining a security from the importer; and (d) the .....

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months from the date of receipt of such request, if the request is on the grounds of suspicion of the accuracy of the information regarding the origin of the product; (e) when the customs authority in India is not satisfied with the results of the retroactive check pursuant to clauses (a) and (b), it may conduct verification in the beneficiary country by means of verification visit to the premises of the exporter or producer in the beneficiary country; (f) before conducting a verification visit .....

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als performing the verification visit; (h) the issuing authority referred to in clause (f) shall convey written consent for the visit within thirty days of receipt of the request mentioned in clause (f); (i) the verification visit shall be carried out within sixty days from the date of receipt of the written consent referred to in clause (h), or within such longer period as may be mutually agreed; (j) after conducting the verification visit, the importer and the concerned issuing authority shall .....

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of the product deny access to the relevant records or documentation; (d) the issuing authority of the beneficiary country fails to provide the information in pursuance to a written request for verification; (e) the consent to a request for verification visit is not received from the issuing authority or the exporter or producer in the beneficiary country; and (f) the information provided by the issuing authority or exporter or producer in the beneficiary country is not sufficient to prove that .....

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s.- The application for certificate of origin and all documents related to such application shall be retained by the issuing authority for not less than five years from the date of issuance of the said certificate. 23. Action against fraudulent acts.- When it is suspected that fraudulent acts in connection with the certificate of origin have been committed, the concerned issuing authority shall cooperate with the Indian authorities in respect of taking of penal action against the persons involve .....

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significantly exceed the usual levels of production and export capacity of a beneficiary country. (2) The exporting beneficiary country shall, within fifteen days of the suspension of preferential tariff benefits, be communicated the reasons for such suspension. (3) Upon receipt of the communication for suspension, the beneficiary country may request for consultations and the consultations may occur by means of e-mail communications, video conference or meetings and may also involve joint invest .....

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in the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India is as follows:- The Director (International Customs), Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India, Room No. 49, North Block, New Delhi 110001, INDIA. Telephone: +91 11 2309 3380 Fax +91 11 2309 3760 e-mail: diricd-cbec@nic.in Annexure - B [See rule 13] 1. Name and Address of the Exporter /Manufacturer: 2. Registration Number: 3. Cou .....

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rigin 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 as one of the following:- (i) India; (ii) the beneficiary country of the issuing authority; (iii) non-originating materials used in production. 6. Calculation (i) Value of non-originating materials used in production as a percentage of FOB/ ex-works value:____ (ii) Value of originating materials as a percentage of FOB/ ex-works value:_____ DECLARATION .....

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____________ as shown in serial number 3 above in terms of the provisions of . Place and Date: Signature and Name of the Competent Authority with Official Seal Annexure - C [See rule 15(1)] CERTIFICATE OF ORIGIN 1. Product consigned from (Exporters‟ Business Name, Address, Country) Reference No. Duty Free Tariff Preference Scheme by India for Least Developed Countries (Combined declaration and certificate) Issued in………………………&h .....

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t all the products were produced in ……………………………………… (Country) and that they comply with the origin requirements specified for those products in Duty Free Tariff Preference Scheme by India for Least Developed Countries ……………………………………… (Importing Country) …………&hel .....

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