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Determination of Origin of Goods under Bangkok Agreement Rules, 1976
In exercise of the powers conferred by sub-section
(1) of Section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central
Government hereby makes the following rules, namely:-
1.
Short title and commencement:
(1) These rules may be
called the Customs Tariff (Determination of Origin of Goods under the Bangkok
Agreement) Amendment Rules, 1976.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
These rules shall apply to goods consigned from Member States which
have ratified the Bangkok Agreement.
In these rules, unless the context otherwise requires,-
(a) �Bangkok Agreement�
means the First Agreement on Trade Negotiations among Developing Member
Countries of the Economic and Social Commission for Asia and the Pacific;
(b) �Exporting Member
State� means the Member State from which the goods, in respect of which
Special Tariff Concession under the Bangkok Agreement has been claimed are
consigned;
(c)
�Member State� means the country which has ratified the Bangkok
Agreement;
(d) �Special Tariff
Concession�, in relation to any goods, means the exemption granted under the
notifications of the Government of India in the Ministry of Finance (Department
of Revenue) No. 26/95-Customs, dated the 16th March, 1995, for the
time being in force, from payment of the duty of customs leviable under the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(e) words and expressions
used in these rules and not defined herein but defined in the Customs Act, 1962
(52 of 1962), shall have the meanings, respectively, assigned to them in that
Act.
4. Determination of origin:
No goods shall be deemed to be the produce or
manufacture of a Member State unless the proper officer is satisfied that the
conditions specified in the Schedule to these rules
are complied with in relation to such goods.
5. Claim at the time of importation:
The owner of the goods shall, -
(a) make a claim, at the
time of importation, that the goods are the produce or manufacture of the Member
State from which they are imported and such goods are eligible for Special
Tariff Concession; and
(b)
produce the evidence prescribed in the Schedule
to these rules.
THE SCHEDULE (See Rules 4 and 5)
1. Goods imported
into India from a Member State will be eligible to Special Tariff Concession,
subject to the following conditions, namely: -
(i) where the goods
are claimed to have been wholly produced within the territory of an exporting
Member State, such goods have been so produced within such territory;
(ii) where the goods are
claimed to have been wholly or partially manufactured within the territory of an
exporting Member State:
(a) such goods have been so
manufactured and the final process of manufacture has been performed within the
aforesaid territory;
(b) the expenditure on goods
produced and labour performed within the territory of the exporting Member State
in the manufacture of the goods is not less than fifty per cent of the
ex-factory or ex-works cost of the goods in their finished state:
Provided that the goods which comply with the
original requirements in the exporting Member State as originating from any
other Member State or Member States and which are used in the exporting Member
State as inputs for the finished goods eligible for preferential treatment in a
Member State not being any of the Member States referred to above, shall be
considered in the said Member State as a product originating from the exporting
Member State where the last process of manufacture of the finished goods had
taken place.
Explanation:
�Expenditure on goods� means the cost to the manufacturer of the goods at
the factory or works including containers.
2.
Any one or more of the following operations or processes shall not, by
themselves, constitute the final process of manufacture:
(a) packing;
(b) mixing
(c) bottling;
(d) labeling;
(e) splitting into lots;
(f) sorting and grading;
(g) marking;
(h) putting up into sets.
3. The ex-factory or
ex-works cost shall include the cost of containers and other forms of interior
packing ordinarily sold with the goods when they are sold in retail or wholesale
and the cost of exterior packing but shall not include -
(i) any charges or expenses
incurred subsequent to the manufacture of the said goods; and
(ii) any taxes paid in the
exporting Member State on the finished goods or on the inputs used in the
manufacture of the finished goods.
4. When determining
the origin of goods, expenditure on goods incurred in the exporting Member State
shall include, inter alia, expenses incurred in respect of energy or fuel or
plant and machinery or tools in the production or manufacture of goods within
the exporting Member State and of materials used in the maintenance of such
plant and machinery and of such tools.
5.
(1) Each
units of goods in consignment shall be considered separately.
(2)
For purposes of sub-paragraph (1) �
(a) tools, parts and accessories
which are imported with the goods and the price of which is included in that of
the goods or for which no separate charge is made
shall be considered as forming a whole with the goods, provided they
constitute the standard equipment customarily included in the sale of goods of
that kind;
(b) in cases not falling under
clause (a), goods shall be treated as a single unit if they are treated so for
purposes of assessing duties of customs.
(3) Unassembled
or disassembled goods which are imported in more than one consignment because it
is not feasible for transport or production reasons to import such goods in a
single consignment shall, if the importer so requests, be treated as one article
if they are so treated for purposes of assessing duties of customs.
6.
(1) A claim that goods shall
be accepted as eligible to Special Tariff concession shall be supported by an
appropriate certificate of origin given by a Governmental authority or an
authorised body nominated by the exporting Member State and notified to the
Government of India.
(2) The form of certificate
of origin shall be as prescribed in the Annexure appended to this Schedule.
ANNEXURE [See Paragraph 6(2) of The
Schedule]
Form of Certificate of Origin of Goods Eligible for Preferential
Treatment
(To be given by a Governmental authority or an
authorised body nominated by the exporting Member State and to be written, typed
or printed in the English language on invoice of goods.)
I. In the case
of goods falling under clause (ii) of paragraph 1 of the Schedule to the Customs
Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules,
1976, the certificate shall be as follows:
�Having been authorised in accordance with the
Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement)
Rules, 1976, the undersigned certifies that the goods described in this invoice
have been wholly produced/ manufactured* within the territory of
________________________________ (name of the exporting Member State).
Place: ___________
Date: ____________
Signature and Seal ____________________________
II. In the case of
goods falling under clause (ii) of paragraph 1 of the Schedule to the Customs
Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules,
1976, the certificate shall be as follows:
�Having been authorised in accordance with the
Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement)
Rules, 1976, the undersigned certificates that:
(1) the goods described in
this invoice have been partially/ wholly* manufactured in __________ (name of the exporting Member
State);
(2) the final process of
manufacture of the goods described in this invoice has been performed within __________ (name of the exporting Member
State) in accordance with the requirements of paragraphs 1 and 2 of the Schedule
to the Customs Tariff (Determination of Origin of Goods under the Bangkok
Agreement) Rules, 1976;
(3) the expenditure on all
goods produced and labour performed within the territory of _________ (name of the exporting
Member State) in the manufacture of the goods described in this invoice is not
less than fifty per cent of the ex-factory or ex-workers cost of the goods in
their finished state;
(4) the goods originating
from __________ [name(s) of the Member State (s)] which have been used in the
manufacture of the goods described in this invoice, satisfied the requirements
of origin _________ (name of the exporting Member States) as required under the Bangkok Agreement.
Place: _______________
Date: _______________
Signature and Seal _________________________
*Delete where not applicable
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