|
Determination of Origin of Goods under the Agreement on SAARC
Preferential Trading Agreement Rules
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) These rules may be
called the Customs Tariff (Determination of Origin of Goods under the Agreement
on SAARC Preferential Trading Agreement) Rules, 1995.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
These rules shall apply to articles consigned from any Contracting
State.
In these rules, unless the context otherwise
requires, -
(a) �SAPTA� means the
Agreement on SAARC Preferential Trading Arrangement, signed at Dhaka, Bangladesh
on the 11th day of April, 1993;
(b) �Contracting State�
means any Member State of SAARC listed in Appendix I or Appendix II to the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 15/97-Customs dated the 1st March, 1997:
(c) �Preferential
Concession�, in relation to any product means the exemption granted under the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 15/97-Customs dated the 1st March, 1997;
(d) Words and expressions
used in these rules and not defined, 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 product shall be deemed to be the produce or
manufacture of a contracting State unless the Assistant Commissioner of Customs
is satisfied that the conditions specified in the
Schedule to these rules are complied with in relation to such products.
5. Claim at the time of importation:
The importer of the products shall at the time of
importation,-
(a) make a claim that the
products or manufacture of the Contracting State from which they are imported
and such products are eligible for preferential concession; and
(b)
produce the evidence specified in the Schedule
to these rules.
THE SCHEDULE (See rules 4 and 5)
1. Originating
products: Products covered by preferential trading
arrangements within the framework of the SAPTA imported into the territory of a
Contracting State from another Contracting State which are consigned directly
within the meaning of paragraph 5, hereof, shall be eligible for preferential
concessions if they conform to the origin requirement under any one of the
following conditions, namely: -
(a)
products wholly produced or obtained in the exporting contracting State
as defined in paragraph 2; or
(b) products not
wholly produced or obtained in the exporting Contracting State, provided that
the said products are eligible under paragraph 3 or paragraph 4.
2. Wholly produced or
obtained: Within the meaning of paragraph 1(a) the
following shall be considered as wholly produced or obtained in the exporting
Contracting State, namely: -
(a) raw or mineral products
extracted from its soil, its water or its seabeds;
(b) agricultural products
harvested there;
(c) animals born and raised
there;
(d) products obtained from
animals referred in clause (c) above;
(e) products obtained by
hunting or fishing conducted there;
(f) products of sea fishing
and other marine products taken from the high seas by its vessels;
(g) products processed and/or
made on board its factory ships exclusively from products referred to in clause
(f) above;
(h) used articles collected
there, fit only for the recovery of raw materials;
(i) waste and scrap resulting
from manufacturing operations conducted there;
(j) goods produced there
exclusively from the products referred to in clauses (a) to (i) above.
3.
Not wholly produced or obtained:
(a) Within the
meaning of paragraph 1(b), products worked on or processed as a result of which
the total value of the materials, parts or produce originating from
non-contracting States or of undetermined origin used does not exceed 50 per
cent of the f.o.b. value of the products produced or obtained and the final
process of manufacture is performed within the territory of the exporting
Contracting State shall be eligible for preferential concessions subject to the
provisions of clause (c) of paragraph 3 and paragraph 4;
(b) Sectoral
agreements;
(c) The value of
the non-originating materials, parts or produce shall be-
(i) the c.i.f. value at the
time of importation of materials, parts or produce where this can be proven; or
(ii) the earliest ascertainable
price paid for the materials parts or produce of undetermined origin in the
territory of the Contracting State where the working or processing takes place.
4. Cumulative rules
of origin: Products which comply with origin
requirements provided for in paragraph 1 and which are used by a Contracting
State as input for a finished product eligible for preferential treatment by
another Contracting State shall be considered as product originating in the
territory of the Contracting State where working or processing of the finished
product has taken place provided the aggregate content originating in the
territory of the Contracting State is not less than 60 per cent of its f.o.b.
value.
5. Direct
consignment: The following shall be considered as
directly consigned from the exporting Contracting State to the importing
Contracting State, namely: -
(a) if the
products are transported without passing through the territory of any
non-Contracting State;
(b) the products
whose transport involves transit through one or more intermediate
non-Contracting States with or without transshipment or temporary storage in
such countries;
Provided that-
(i) the transit entry is
justified for geographical reason or by considerations related exclusively to
transport requirements;
(ii) the products have not entered
into trade or consumption there; and
(iii) the products have not undergone any
operation there other than unloading and reloading or any operation required to
keep them in good condition.
6. Treatment of
packing: When determining the origin of products,
packing shall be considered as forming a whole with the product it contains,
unless packing has to be treated separately under the national legislation.
7. Certificate of
origin: Products eligible for preferential
concessions shall be supported by a certificate of Origin, in the form annexed,
issued by an authority designated by the Government of the exporting Contracting
State and notified to the other Contracting States in accordance with the
Certification Procedures mentioned below the form annexed.
8.
(a) In conformity with
Article 15 of the SAPTA and national legislations, any Contracting State may
prohibit importation of products containing any inputs originating from States
with which it does not have economic and commercial relations.
(b) Contracting States will
do their best to cooperate in order to specify origin of inputs in the
Certificate of Origin.
9. Review: These Rules may be reviewed as and when necessary upon request of
one-third of the Contracting States and may be open to such modifications as may
be agreed upon.
10. Special criteria percentage: Products originating in Least Developed Contracting States can be
allowed a favourable 10 percentage points applied to the percentage established
in paragraphs 3 and 4. Thus, for paragraph 3, the percentage would not exceed 60
per cent, and for paragraph 4, the percentage would not be less than 50 per
cent.
ANNEXURE: CERTIFICATE OF ORIGIN
|
1. Goods consigned from (exporter�s business name address,
country):
______________________________________________________
|
Reference No.: _______________
SAARC PREFERENTIAL TRADING ARRANGEMENT (SAPTA)
(Combined declaration and certificate)
|
|
2. Goods consigned to (Consignee�s name, address, country):
_____________________________________________________
|
Issued in ___________ (Country)
See notes below
|
|
3. Means of transport and route (as far as known):
___________________________________________________
|
4. For Official use:
|
|
5. Tariff Item number
|
6. Marks and numbers of Packages
|
7. Number and kind of packages: description of goods
|
8. Origin criterion (see notes below)
|
9. Gross weight or other quantity
|
10. Number and date of Invoices
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
11. Declaration by the exporter:
The undersigned hereby declares that the above
details and statements are correct; that all the goods were produced in
__________________ (Country) and that they comply with the origin requirements
specified for those goods in SAPTA for goods exported to _____________________ (Importing Country)
Place: ______________
Date: _______________
Signature of authorised signatory
___________________
12. Certificate:
It is hereby certified on the basis of control carried out, that
the declaration by the exporter is correct.
Place: ___________
Date: ___________
Signature and stamp of certifying authority
_______________________________
|
|
|
|
|
|
|
|
|
Notes:
I. General Conditions: To quality for preference, products must:
(a) fall within a description of products eligible
for preference in the Schedule of concessions of SAPTA country of destination;
(b) comply with Customs Tariff (Determination of
Origin of Goods under the Agreement of SAARC Preferential Trading Arrangement)
Rules, 1995. Each article in a
consignment must qualify separately in its own right; and
(c) comply with the consignment conditions specified
by the Customs Tariff (Determination of Origin of Goods under the agreement on
SAARC Preferential Trading Arrangement) Rules,
1995. In general, products must be consigned directly within the
meaning of paragraph 5 hereof from the country of exportation to the country of
destination.
II. Entries to be made in box 8: Preference products must be wholly produced or obtained in the
exporting contracting State in accordance with paragraph 2 of the Customs Tariff
(Determination of Origin of Goods under the Agreement on SAARC Preferential
Trading Agreement) Rules, 1995, or where not wholly produced or obtained in the
exporting Contracting States must be eligible under paragraph 3 or paragraph 4:
(a) Products wholly produced or obtained: enter the
letter �A� in Box 8:
(b) Products not wholly produced or obtained: the
entry in Box 8 should be as follows:
1. Enter letter �B� in box 8, for products which
meet the origin criteria according to paragraph 8. Entry of letter would be followed by the
sum of the value of materials, parts or produce originating from non-Contracting
States, or undetermined origin used, expressed as a percentage of the f.o.b.
value of the products; (example �B� per cent);
2. Enter letter �C� in Box 8, for products which
meet the origin criteria according to paragraph 4. Entry of letter �C� would be
followed by the sum of the aggregate content originating in the territory of the
exporting Contracting State expressed as a percentage of the f.o.b. value of the
exported product; (example �C� 60 per cent);
3. Enter letter �D� in box 8, for products which
meet the special origin criteria according to paragraph 10.
|