TMI BlogCustoms Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... rates; (b) aquaculture means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators; (c) carrier means any vehicle for air, sea and land transport. However, the carriage of product can be made through multimodal transport; (d) CIF value means the price actually paid or payable to the exporter for the product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with Article VII of the General Agreement on Tariffs and Trade 1994, including its notes and supplementary provision thereof and, the Customs Valuation Agreement; (e) competent authority means: (1) for Government of the Republic of India, the Department of Commerce or the Central Board of Indirect Taxes and Customs or any other agency as notified from tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, testing or inspection of the product or the operation of equipment associated with the production of the product but not physically incorporated into the product, including: (1) fuel and energy; (2) tools, dies and moulds; (3) spare parts and materials used in maintenance of equipment; (4) lubricants, greases, compounding materials used in production or used to operate equipment; (5) gloves, glasses, footwear, clothing and safety equipment; (6) equipment, devices, supplies used for testing or inspecting of products; (7) catalysts and solvents; and (8) any other material that is not incorporated into the product but for which the use in the production of the products can be reasonably demonstrated to be a part of that production; (p) issuing authority means the authority designated by each Party for issuance of certificate of origin and referred in list of issuing authorities for each Party given in Annexure-C and Annexure-D of these rules; (q) manufacture means any kind of working or processing, or specific operations but does not include simple assembly; (r) material means any ingredient, raw input, component or part used in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teria in the Product Specific Rules at Annexure-B of these rules: (a) Value Addition = [(FOB value or Ex-Works price) (Value of NOM)] / [FOB value or Ex-Works price] or (b) Value Addition = [Cost of originating material + direct labour cost + direct overhead cost] / [FOB value or Ex-Works price] Explanation: For the purposes of sub-rule (2), the differences in value addition percentages depending on the methodology i.e., FOB value or Ex Works price, are defined in Annexure-B of these rules; (3) Notwithstanding anything contained in sub-rule (1), the final manufacture before export must have occurred in the Party of export. 4. Wholly obtained or produced product. - The following products shall be considered as being wholly obtained or produced in the territory of a Party, namely:- (a) plant and plant product grown and harvested there; (b) live animals born and raised there; (c) products obtained from live animals there; (d) mineral product and natural resources extracted or taken from that Party s soil, waters, seabed or beneath the seabed; (e) product obtained from hunting, trapping, fishing or aquaculture conducted there; (f) product of sea f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 as removal of dust, sifting, screening, sorting, classifying, grading, matching; (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o) slaughter of animals; (p) simple testing, calibration, inspection or certification; or (q) any combination of two or more operations in clauses (a) to (p). (2) For the purposes of sub-rule (1), simple describes an activity which needs neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity. 7. Non-Qualifying Operations .- A product shall not be considered to be an originating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the value addition of the product under rule 3. 11. Indirect Materials. - Indirect materials, shall be considered neither originating nor non-originating when the qualifying value addition is calculated under sub-rule (2) of rule 3. 12. Accounting Segregation .- (1) The determination of whether fungible products or materials are originating products shall be made ordinarily by physical segregation of each product or material or in case of any difficulty, an inventory management method, such as averaging, last-in first-out, or first-in first-out recognised in the generally accepted accounting principles of the Party in which the production is performed, or otherwise accepted by the Party. in which the production is performed. (2) The accounting method shall continue to be used for those fungible products or materials throughout the fiscal year of the Party and shall be recorded, applied and maintained in accordance with the generally accepted accounting principles applicable in the Party in which the product is manufactured. The method chosen sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or twelve months from the date of issue in the exporting Party. (3) The Certificate of Origin shall be submitted to the Customs Administration of the importing Party in accordance with the procedures applicable in that Party. 15. Certificate of Origin and Certification Procedures. - (1) The Certificate of Origin shall be in the format as specified in Annexure-E and shall include the HS Code, description and quantity of the products, name of consignee, name of exporter or producer or manufacturer, country of origin, and origin criteria such as value content or change in tariff classification. (2) The Certificate of Origin shall be in the English language. (3) The Certificate of Origin shall bear a unique, sequential serial number separate for each office of issuance and affixed by the issuing authority in the exporting Party. (4) The Certificate of Origin shall be issued by the competent authority of each Party and it shall bear the authorised signature and official seal of the competent authority. (5) The Certificate of Origin shall be valid for the purpose of only one import and shall include one or more products. (6) The number and date of the commercial i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their possession bearing the endorsement of the words CERTIFIED TRUE COPY (in lieu of the original certificate) and the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued within the validity period of the original Certificate of Origin. The exporter shall immediately notify the loss and undertake not to use the original Certificate of Origin for exports under these rules to the competent authority. (13) Minor discrepancies between the Certificate of Origin and the documents submitted to the Customs Administration at the port of importation for the purpose of carrying out the formalities for importing the products shall not ipso facto invalidate the Certificate of Origin, if such Certificate of Origin corresponds to the products under importation. Minor discrepancies include typing errors or formatting errors, subject to the condition that these minor errors do not affect the authenticity of the Certificate of Origin or the accuracy of the information included in the Certificate of Origin. Discrepancies in the specimen signatures or seals of the issuing authority shall not be regarded as minor discrepan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of thirty days of the date of entry into force of these rules for that Party, designate one or more contact points within its competent authority for the implementation of these rules and notify the other Party of the contact details of that contact point. Each Party shall promptly notify the other Party of any change to those contact details. (7) Any changes in authorities or agencies listed under these rules shall be promptly notified to the other Party. 18. Application for Certificate of Origin. - (1) For the issue of a Certificate of Origin, the final producer, manufacturer or exporter of the product shall present or submit electronically through the approved channel, to the issuing authority of the exporting Party,- (a) an application to the competent authority together with appropriate supporting documents for proving origin; (b) set of minimum information requirements referred to in Annexure-A annexed to these rules in whichever form or format as may be required by the competent authority and in consonance with the description in the invoice; (c) the corresponding commercial invoice or other documents necessary to establish the origin of the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igin or Origin Declaration under these rules shall maintain appropriate commercial accounting records for the production and supply of products as well as relevant records and documents from the suppliers qualifying for preferential treatment and keep all commercial and customs documentation relating to the material used in the production of the product, including breakup of costs relating to material, labour, other overheads, and any other relevant elements such as profits and related components for at least five years from the date of issue of the Certificate of Origin. (5) The exporter or producer or manufacturer shall, upon request of the competent authority of the exporting Party where the Certificate of Origin has been issued, make available records for inspection to enable verification of the origin of the product. (6) The exporter or producer or manufacturer shall not deny any request for a verification visit, agreed between the competent authority of the exporting Party and the competent authority of the importing Party, under the terms of rule 22. Any failure to consent to a verification visit shall be grounds for a denial of preferential benefits claimed under thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Party to assist it in verifying: (i) the authenticity of a certificate of origin; and/or (ii) the accuracy of any information contained in the certificate of origin; and/or (iii) the authenticity and accuracy of the information and documents, including breakup of costs relating to material, labour, other overheads and any other relevant elements such as profits and related components which are relevant to the origin determination of the product under rule 3; (b) shall provide the competent authority of the other Party with,- (i) the reasons why such assistance is sought; (ii) the Certificate of Origin, or a copy thereof; and (iii) any information and documents as may be necessary for the purpose of providing such assistance. (3) In so far as possible, the competent authority of the importing Party conducting a verification shall seek necessary information or documents relating to the origin of imported product from the importer, in accordance with its laws and regulations, before making any request to the competent authority of the exporting Party for verification. (4) In cases where the competent authority of the importing Party deems necessary to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporting Party for a period not more than sixty days. (6) If, upon receiving the results of the verification questionnaire pursuant to sub-rules (4) and (5), the competent authority of the importing Party has reasons to believe and therefore deems it necessary to request further investigative actions or information, the competent authority of the importing Party shall communicate the fact to the competent authority of the exporting Party. The term for the execution of such new actions, or for the presentation of additional information, shall be not more than ninety days from the date of the receipt of the request for the additional information. (7) If, upon receiving the results of the verification pursuant to sub-rules (4) and (5), the competent authority of the importing Party deems it necessary, it may deliver a written request to the competent authority of the exporting Party to facilitate a visit to the premises of the exporter or producer or manufacturer, with a view to examining the records, production processes, as well as the equipment and tools utilised in the manufacture of the product under verification. (8) The request for a verification visit shall be made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the Customs Administration of the importing Party determines that the product does not meet the requirements under these rules; (b) it is established that the exporter or producer or manufacturer of the product is failing to maintain records or documentation necessary for determining the origin of the product or is denying access to the records, documentation or visit for verification; (c) the exporter or producer or manufacturer of the product fails to provide sufficient information and documents, including breakup of costs relating to material, labour, other overheads, and any other relevant elements such as profits and related components that the importing Party requested to determine that the product is an originating product; (d) the exporter or producer or manufacturer denies access to the relevant records or production facilities during a verification visit; (e) the competent authority of the exporting Party fails to provide sufficient information, including breakup of costs relating to material, labour, other overheads and any other relevant elements such as profits and related components in pursuance to a written request for verification or fails or refuse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of which the products fulfil the origin criterion. (4) If necessary, the competent authority of the importing Party, shall within forty-five days from the date of the receipt of the said information under sub-rule (3), request for a verification visit to the producer's premises, for satisfying itself of the veracity the claims of the exporter or producer or manufacturer referred in sub-rule (2). (5) The prospective restoration of preferential benefits would be granted by the competent authority of the importing Party, if the claim of the exporter or producers or manufacturer is established. (6) If the competent authority of the importing and exporting Parties fail to agree on the fulfilment of the Rules of Origin subsequent to the modification of the manufacturing conditions, they may refer the matter to the Sub-committee established under the Agreement for a decision. 29. Temporary Suspension of Preferential Treatment. - (1) The importing Party may suspend the tariff preference in respect of a product originating in the exporting Party when the suspension is justified due to persistent failure to comply with the provisions of these rules by an exporter or prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in accordance with the generally accepted accounting principles applicable in the territory of the Party in which the product is produced. 33. Exchange of electronic data on origin. - The Parties shall, within two years of the date of entry into force of these rules, develop an electronic system for origin information exchange to ensure the effective and efficient implementation of these rules particularly on transmission of electronic Certificate of Origin. 34. Origin declaration. - For the purposes of clause (c) of sub-rule (1) of rule 14, the Parties endeavour to negotiate, agree on, and implement provisions allowing each competent authority to recognise an origin declaration made by an approved exporter. 35. Geographical scope .- These rules shall apply to the territory of the Parties, in accordance with their respective Constitutions, including their land territory, territorial waters, and the airspace above it and other maritime zones including the Exclusive Economic Zone and continental shelf over which the Parties have sovereignty, sovereign rights or exclusive jurisdiction, in accordance with their laws and regulations in force, and applicable rules of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following: (i) India; (ii) United Arab Emirates; or (iii) non-originating materials. 6. Calculation (Complete one) (i) Value of non-originating materials used in production as a percentage of FOB value or Ex-Works price; or (ii) Value of originating materials as a percentage of FOB value / Ex-Works price. 7. Description of the manufacturing process: DECLARATION I declare that the information provided by me as above is true and correct. I will permit, as and when required, inspection of our factory/product and undertake to maintain up-to-date costing records. Signature: Name: Title/Designation: FOR OFFICIAL USE The particulars given above have been checked, verified by the records maintained by the applicant and found to be correct. On the strength of this evidence, the applicant is eligible to claim that the products have originated from as shown in serial number 3 above in terms of the provisions of Rules of Origin of the Agreement. Place and Date: Signature and Name of the Competent Authority with Official Seal ( can be applied electronically ) Annexure-B [ see rule 3 ] Product Specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WO 8. Ex Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons. WO 9. 080132 -- Shelled (Cashew kernel) CTSH 10. Chapter 9 Coffee, tea, mat and spices. CTSH + VA 40% 11. Chapter 10 Cereals. WO 12. Chapter 11 Products of the milling industry; malt; starches; insulin; wheat gluten. CTH + VA 40% 13. Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. WO 14. Ex Chapter 13 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) WO 15. 1302 Vegetable saps and extracts CTH + VA 40% 16. Chapter 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WO 33. 2201, 2202, Ex2206, 2209 Non-alcoholic beverages and vinegar CTH + VA 40% 34. Ex 2207, Ex 2208 Undenatured ethyl alcohol for medical use CTH + VA 40% 35. Chapter 23 Residues and waste from the food industries; prepared animal fodder. CC + VA 40% 36. 2308,2309 Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding CTH +VA 40% 37. Chapter 24 Tobacco and manufactured tobacco substitutes. WO 38. Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement. CTSH + VA 40% 39. Chapter 26 Ores, slag and ash. CTSH + VA 40% 40. Chapter 27 Mineral fuels, mineral oils and products of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural rubber latex, whether or not pre- vulcanised WO 55. 400121 -- Smoked sheets WO 56. 400122 -- Technically specified natural rubber (TSNR) WO 57. 400129 Other (Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR) WO 58. Chapter 41 Raw hides and skins (other than furskins) and leather. CTSH + VA 40% 59. Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). CTH + VA 40% 60. Chapter 43 Furskins and artificial fur; manufactures thereof. CTH + VA 40% 61. Chapter 44 Wood and articles of wood; wood charcoal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78. Chapter 57 Carpets and other textile floor coverings CTH + VA 40% 79. Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery CTH + VA 40% 80. Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use CTH + VA 40% 81. Chapter 60 Knitted or crocheted fabrics CTH + VA 40% 82. Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted CTH + VA 40% 83. Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted CTH + VA 40% 84. Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags CTH + VA 40% 85. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % VA 101. Ex711311 Silver Jewellery set with gems (studded) CTSH + 6%VA 102. Ex711311 Other articles of silver jewellery (plain) CTSH +6% VA 103. Ex711311 Parts of plain silver jewellery CTSH + 3.5%VA 104. Ex711319 Jewellery of gold unset CTSH + 3.5% VA 105. Ex711319 Jewellery of gold set with pearls CTSH +6% VA 106. Ex711319 Jewellery of gold set with diamonds CTSH +7% VA 107. Ex711319 Jewellery of gold set with precious and semi- precious stones other than diamonds CTSH + 6% VA 108. Ex711319 Jewellery of platinum unset CTSH + 3.5% VA 109. Ex711319 Parts of plain gold jewellery CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge and sound recorders and reproducers, and parts and accessories of such articles CTH + VA 40% 127. 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 CTSH + VA 40% 128. Ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof CTH + VA 45% 129. 8716 Trailers and Semi-Trailers CTSH + VA 40% 130. Chapter 88 Aircraft, spacecraft, and parts thereof CTSH + VA 40% 131. Chapter 89 Ships, boats and floating structures CTSH + VA 40% 132. Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Zone and Export Oriented Units located within the jurisdiction. 9. Kandla Special Economic zone All products manufactured by Units in Kandla and Surat Special Economic Zones and Export Oriented Units located within the respective jurisdiction 10. SEEPZ Special Economic Zone All products manufactured by Units in SEEPZ Special Economic Zones and Export Oriented Units located within the respective jurisdiction. 11. Cochin Special Economic Zone All products manufactured by Units in Cochin Special Economic Zone and Export Oriented Units located within the respective jurisdiction 12. NOIDA Special Economic Zone All products manufactured by Units in Noida Special Economic Zone and Export Oriented Units located within the respective jurisdiction 13. Vishakhapatnam Special Economic Zone All products manufactured by Units in Vishakhapatnam Special Economic Zone and Export Oriented Units located within the respective jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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