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Determination of Origin of the U.A.R. and Yugoslavia Rules, 1976
Determination of Origin of the U.A.R. and Yugoslavia 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) These rules may be
called the Customs Tariff (Determination of Origin of the United Arab Republic
and Yugoslavia) Rules, 1976.
(2)
They shall come into force on the date of their publication in the
Official Gazette.
These rules shall apply to articles consigned from the United Arab
Republic and Yugoslavia.
In these rules, unless the context otherwise
requires, -
(a) �Participating
States� means the parties participating in the Trade Expansion and Economic
Cooperation Agreement concluded with India on the 23rd December,
1967;
(b) �Rules of Origin of Goods�, in relation
to an article, means the conditions of origin set out in Annexure II appended to
the Trade Expansion and Economic Cooperation Agreement concluded on the 23rd
December, 1967, and set out in the Schedule to these
rules;
(c) �Special tariff
concession�, in relation to an article, means the exemption granted by the
notification of the Government of India in the Department of Revenue and Banking
No. 341-Customs, dated the 2nd August, 1976 in force for the time
being, from the payment of duty of customs;
(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.
No article shall be deemed to be the produce or
manufacture of a Participating State unless the proper officer of Customs is
satisfied that the conditions specified in the rules of origin of goods are
complied with in relation to such article.
5. Claim at the time of importation:
The owner of the article shall, -
(a) make a claim at the time
of importation that the article is the produce or manufacture of a Participating
State and is eligible for special tariff concession; and
(b)
produce the evidence prescribed in the Schedule
to these rules.
No claim that an article imported by post is
eligible for special tariff concession shall be considered by the proper officer
of Customs, unless at the time of arrival in India such article is covered by a
declaration as to the country of origin entered in the customs declaration form
or (in the absence of such a form) on the wrapper of the package.
THE SCHEDULE [See Rules 3(B) and 5]: Rules of Origin of Goods
1. For purposes of
Rule 2, the cost of production (�factory or works cost�) to the manufacturer
at the factory or works shall include also the cost of containers and other
forms of interior packing ordinarily sold with the article when it is sold in
retail or wholesale and the cost of exterior packing but shall not include any
other taxes, charges or expenses incurred subsequent to its manufacture.
2. An article
imported into India from a Participating State shall be eligible to special
tariff concession subject to the following:
(a) in the case
of articles specified in Schedule A to these rules, that they have been wholly
produced or grown within the area of the exporting Participating State; and
(b)
in the case of all other articles:
(i) that they have been
wholly manufactured within the territory of the exporting Participating State,
or
(ii) that they have been partially
manufactured and the final process of manufacture has been performed within such
territory:
Provided that in both (i) and
(ii) above the expenditure on material produced and labour performed within the
territory of the exporting Participating State in the manufacture of the article
is not less than fifty per cent of the factory or works cost of the article in
its finished state.
Explanation: �Expenditure on
material� means the cost of the manufacturer of the material at the factory or
works, including containers.
3. 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) Sporting and grading;
(g) Marking;
(h) Putting up into sets.
4. In determining the
place of production or consignment of marine products taken from the sea or
goods produced therefrom at sea, such products shall be regarded as having been
consigned from the territory of a Participating State if they were taken or
produced in a vessel chartered by, or belonging to, a Participating State and
have been brought direct to the exporting Participating State.
5. When determining
the origin of goods, �expenditure on material� incurred in the exporting
Participating State shall include inter alia expenses incurred in respect of
energy, fuel, plant, machinery or tools in the manufacture or production of
goods within the exporting Participating State and materials used in the
maintenance of such plant and machinery, and tools.
6.
(1) Each
unit of article in a consignment shall be considered separately.
(2)
For purposes of clause (1) of this rule-
(a) tools, parts and accessories
which are imported with an article, and the price of which is included in that
of the article or for which no separate charge is made, shall be considered as
forming a whole with the article, provided that they constitute the standard
equipment customarily included in the sale of articles of that kind;
(b) in case not within sub-clause
(a), goods shall be treated as a single unit if they are so treated for purposes
of assessing customs duties.
(3) An
unassembled or disassembled article which is imported in more than one
consignment because it is not feasible for transport or production reasons to
import it in a single consignment shall, if the importer so requests, be treated
as one article if they are so treated for purposes of assessing customs duty.
7.
(1) A claim that goods shall
be accepted as eligible to special tariff concession in customs duties shall be
supported by an appropriate certificate of origin given by a Government
authority or an authorised body nominated by the exporting Participating State
and notified to the Government of India.
(2) The form of
certification shall be as prescribed in Schedule B to
these rules.
8.
(1) When it is considered
necessary that an enquiry should be made pertaining to any consignment or
certificate of origin, the Government of India may make a request to the
competent authority of the exporting Participating State. Upon receipt of a
request in this behalf the competent authority shall, after verification of the
evidence, furnish information to the Government of India.
Information obtained in this respect shall be
treated as confidential.
(2) Certificates of an
authorised body may not be accepted in case it is shown to have repeatedly
issued certificates not in accordance with the provisions of these Rules. Such action shall not, however, be taken
without adequate prior notification to the exporting Participating States of the
Grounds of dissatisfaction.
9. These rules shall
be reviewed annually from the commencement of their operation and be open to
such modification as may be agreed upon by the Government of India and the
Participating States.
SCHEDULE A
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S.No.
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Heading No. of the First Schedule to the Customs
Tariff Act, 1975
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Description of products
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(1)
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(2)
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(3)
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1.
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25.10
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Natural calcium phosphate.
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2.
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25.20
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Gypsum (raw)
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3.
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25.26
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Natural steatite, including natural steatite not further worked
than roughly split, roughly squared or squared by sawing, talc:
(1) Talc
(2) Others
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4.
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27.14
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Bitumen and asphalt, natural; bituminous shale, asphaltic rock and
tar sands:
(1) Bitumen
(2) Asphalt
(3) Bituminous shale and tar sand
(4) Asphaltic rock.
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SCHEDULE B
FORM OF CERTIFICATION OF ORIGIN OF GOODS ELIGIBLE
FOR SPECIAL TARIFF CONCESSIONS
(To be given by a Government authority or an
authorised body nominated by the Exporting Participating State and to be
written, typed or printed in the English language on invoices of goods)
I.
In the case of articles included in Schedule A to these rules,
certification shall be as follows:
�Having been authorised in accordance with Rule
7(1) of the �Rules of Origin of Goods�, the undersigned certifies that the
goods described in this invoice have been wholly grown or produced within
Yugoslavia/ U.A.R.
Place: ___________
Date: ___________
Signature and Seal ______________________
II. In the case of
articles other than those specified in Schedule A to these rules, namely, wholly
or partially manufactured articles -
�Having been authorised in accordance with Rule 7(1) of the
�Rules of Origin of Goods� the undersigned certifies that:
(1) The articles described
in this invoice have been partially/wholly manufactured in Yugoslavia/U.A.R.
(2) The expenditure incurred
on all materials produced and labour performed within Yugoslavia/U.A.R. is not
less than fifty per cent of the factory or works cost of the article in its
finished state.
(3) The final process of
manufacture of each and every article has been performed within Yugoslavia/U.A.R.,
in accordance with the requirements of Rules 2 and 3 of the �Rules of Origin
Goods�.
Place: _____________
Date: _____________
Signature and Seal _______________________
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