Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 55/2011-Customs (N.T.)
New Delhi, 1st August, 2011
10 Sravana, 1933 (SAKA)
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), 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 Comprehensive Economic
Partnership Agreement between the Republic of India and Japan) Rules, 2011.
(2) They shall come into force on the 1st day of August, 2011.
2. Definitions. - In these rules, unless the context otherwise requires,-
- “agreement on customs valuation” means provisions of Part I of the Agreement
on Implementation of Article VII of the General Agreement on Tariffs and Trade,
1994 in Annex 1A to the World Trade Organisation Agreement;
- “exporter” means a natural or juridical person located in an exporting Party
who exports a good from the exporting Party;
- “factory ships of the Party” or “vessels of the Party” respectively means
factory ships or vessels,-
- which are registered in the Party;
- which sail under the flag of the Party;
- which are owned to an extent of at least fifty percent by nationals of the
Parties, or by a juridical person with its head office in either Party, of which
the representatives, chairman of the board of directors, and the majority of the
members of such board are nationals of the Parties, and of which at least fifty
percent of the equity interest is owned by nationals or juridical persons of the
Parties;
- of which at least fifty percent of the total of the master and officers are
nationals of the Parties; and
- of which at least twenty-five percent of the crew are nationals of the
Parties;
- “fungible originating goods of a Party” or “fungible originating materials
of a Party” respectively means originating goods or materials of a Party that
are interchangeable for commercial purposes, whose properties are essentially
identical;
- “Generally Accepted Accounting Principles” means the recognised consensus or
substantial authoritative support within a Party at a particular time as to
which economic resources and obligations should be recorded as assets and
liabilities, which changes in assets and liabilities should be recorded, how the
assets and liabilities and changes in them should be measured, what information
should be disclosed and how it should be disclosed, and which financial
statements should be prepared;
- “good” means any merchandise, product, article or material;
- “Harmonized System” or “HS” means the Harmonized Commodity Description and
Coding System defined in paragraph (a) of Article 1 of the International
Convention on the Harmonized Commodity Description and Coding System, and
adopted and implemented by the Parties in their respective laws;
- “importer” means a natural or juridical person who imports a good into the
importing Party;
- “imported non-originating material” means any materials whose country of
origin is other than the Parties;
- “indirect materials” means goods used in the production, testing or
inspection of another good but not physically incorporated into the good, or
goods used in the maintenance of buildings or the operation of equipment
associated with the production of another good, including,-
- fuel and energy;
- tools, dies and moulds;
- spare parts and goods used in the maintenance of equipment and buildings;
- lubricants, greases, compounding materials and other goods used in
production or used to operate equipment and buildings;
- gloves, glasses, footwear, clothing, safety equipment and supplies;
- equipment, devices and supplies used for testing or inspection;
- catalysts and solvents; and
- any other goods that are not incorporated into another good but whose use
in the production of the good can reasonably be demonstrated to be a part of
that production;
- “materials” means any matter or substance consumed in the production of a
good, physically incorporated into a good, or used in the production of another
good;
- “non-originating material” means imported non-originating material and
undetermined origin material;
- “originating material” means any material that qualifies as originating
under these rules;
- “Parties” means the Republic of India and Japan;
- “Party” means either the Republic of India or Japan;
- “production” means a method of obtaining goods including manufacturing,
assembling, processing, raising, growing, breeding, mining, extracting,
harvesting, fishing, trapping, gathering, collecting, hunting and capturing; and
- “undetermined origin material” means any material whose origin cannot be
determined.
3. Originating goods. - For the purposes of these rules, goods imported by a
Party which are consigned directly as referred to in rule 10, shall be deemed to
be originating and eligible for preferential tariff treatment if,-
- the goods are wholly obtained or produced entirely in the Party, as provided
for in rule 4; or
- the goods are not wholly obtained or produced in the Party, subject to the
condition that the goods satisfy the requirements of rule 5 or rule 6.
4. Wholly obtained or produced goods.- For the purposes of clause (a) of rule 3,
the following goods shall be considered as being wholly obtained or produced in
a Party, namely:-
- live animals born and raised in the Party;
- animals obtained by hunting, trapping, fishing, gathering or capturing in
the Party;
- goods obtained from live animals in the Party;
- plants and plant products harvested, picked or gathered in the Party;
- minerals and other naturally occurring substances, not included in clauses
(a), (b), (c) or (d), extracted or taken in the Party;
- goods of sea-fishing and other goods taken by vessels of the Party from the
sea outside the territorial seas of the Parties;
- goods produced on board factory ships of the Party, outside the territorial
seas of the Parties, from the goods referred to in clause (f);
- goods taken from the sea-bed or sub-soil beneath the sea-bed outside the
territorial sea of the Party:
provided that the Party has rights to exploit such sea-bed or subsoil in
accordance with the provisions of the United Nations Convention on the Law of
the Sea, done at Montego Bay, December 10, 1982;
- articles collected in the Party which can no longer perform their original
purpose in the Party nor are capable of being restored or repaired and which are
fit only for disposal or for the recovery of parts or raw materials;
- scrap and waste derived from manufacturing or processing operations or from
consumption in the Party and fit only for disposal or for the recovery of raw
materials;
- parts or raw materials recovered in the Party from articles which can no
longer perform their original purpose nor are capable of being restored or
repaired; and
- goods obtained or produced in the Party exclusively from the goods referred
to in clauses (a) to (k).
Explanation.- For the purposes of clause (d), the term “plant” shall mean all
plant life, including fruit, flowers, vegetables, trees, seaweed, fungi and live
plants.
5. Goods produced using non-originating materials. -
(1) For the purposes of
clause (b) of rule 3, goods shall qualify as an originating goods of a Party
if,-
- the goods have a qualifying value content, calculated using the formula set
out in rule 6, of not less than thirty-five percent; and
- all non-originating materials used in the production of the goods have
undergone in the Party a change in tariff classification at the six-digit level
(i.e. a change in tariff sub-heading) of the Harmonized System.
(2) Notwithstanding anything contained in sub-rule (1), goods subject to product
specific rules shall qualify as an originating goods of a Party if it satisfies
the applicable product specific rules set out in Annexure-1.
(3) For the purposes of clause (b) of sub-rule (1) and the relevant product
specific rules set out in Annexure-1, the rule requiring that the materials used
have undergone a change in tariff classification or a specific manufacturing or
processing operation, shall apply only to non-originating materials.
6. Calculation of qualifying value content. - For the purposes of calculating
the qualifying value content of goods, one or the other of the following
formulas shall be applied,-
- Q.V.C = F.O.B - V.N.M / F.O.B * 100
- Q.V.C = (V.O.M + Direct Labour Cost + Direct Overhead Cost+ Profit / F.O.B *
100
Explanation 1.- For the purpose of calculating the qualifying value content of a
good, the Generally Accepted Accounting Principles in the exporting Party shall
be applied.
Explanation 2.- For the purposes of this rule,-
- F.O.B. shall be the value,-
- of a good payable by the buyer of the good to the seller of the good,
regardless of the mode of shipment, not including any internal excise taxes
reduced, exempted, or repaid when the good is exported; or
- adjusted to the first ascertainable price paid for a good from the buyer to
the producer of the good, if there is free-on-board value of the good, but it is
unknown and cannot be ascertained; or
- determined in accordance with Articles 1 to 8 of the Agreement on Customs
Valuation, if there is no free-on-board value of a good:
Provided that in applying the agreement on customs valuation to determine the
value of a good or non-originating material, the agreement on customs valuation
shall apply mutatis mutandis to domestic transactions or to the cases where
there is no domestic transaction of the good or non-originating material.
- Q.V.C. is the qualifying value content of a good, expressed as a percentage;
- V.N.M. is the value of non-originating materials used in the production of a
good
- V.O.M. is the value of originating material used in the production of the
good.
Explanation 3.- For the purposes of this rule, the value of a material used in a
production of a good in a Party,-
(a) shall be customs value (CIF value) of the imported good in accordance with
the agreement on customs valuation including freight and insurance where
appropriate, packing and all other costs incurred in transporting the material
to the port of importation in the Party where the producer of the good is
located:
Provided that in applying the agreement on customs valuation to determine the
value of a good or non-originating material, the agreement on customs valuation
shall apply mutatis mutandis to domestic transactions or to the cases where
there is no domestic transaction of the good or non-originating material; or
(b) shall be the first ascertainable price paid for the material in the Party,
but may exclude all the costs incurred in the Party in transporting the material
from the warehouse of the supplier of the material to the place where the
producer is located such as freight, insurance and packing as well as any other
known and ascertainable cost incurred in the Party.
7. Accumulation. - For the purposes of determining whether a good qualifies as
an originating good of a Party, an originating good of the other Party which is
used as a material in the production of the good in the former Party may be
considered as an originating material of the former Party, provided that such
good has undergone its last production process in the former Party which goes
beyond the operations provided for in rule 9.
8. De minimis. – (1) Non-originating materials used in the production of a good
which do not satisfy an applicable rule for the good shall be disregarded,
subject to the condition that totality of such materials does not exceed the
percentages in value or weight of the good as specified below:
- in the case of a good classified under Chapters 15 through 24 (except
1604.20, 1605.20, 1605.90, 2101.11, 2101.20, 2106.10, 2106.90, 2207.10 and
2207.20), 2501.00, 2906.11, 2918.14, 2918.15, 2940.00, 3505.10, 3505.20, 3809.10
and 3824.60 of the Harmonized System, seven percent in value of the good;
- in the case of a good classified under Chapters 28 through 49 (except
2905.44, 2906.11, 2918.14, 2918.15, 2940.00, 3502.11, 3502.19, 3505.10, 3505.20,
3809.10, 3824.60, 4601.29, 4601.94 and 4602.19) and 64 through 97 of the
Harmonized System, ten percent in value of the good; and
- in the case of a good classified under Chapters 50 through 63 (except
5001.00, 5003.00, heading 51.02, 51.03, 52.01 through 52.03, 53.01 and 53.02) of
the Harmonized System, seven percent in weight of the good.
Explanation.- For the purposes of this rule, the term “value of the good” means
the free-on-board value of the good referred to in rule 6 or the value set out
in clause (a) of Explanation 2 to rule 6.
(2) This rule shall not be applied in calculating the qualifying value content
set out in rule 6.
9. Non-qualifying operations. - A good shall not be considered to be an
originating good of the exporting Party merely by reason of having undergone the
following,-
- operations to ensure the preservation of products in good condition during
transport and storage (such as drying, freezing, keeping in brine, removal of
damaged parts) and other similar operations;
- changes of packaging and breaking up and assembly of packages;
- disassembly;
- placing in bottles, cases, boxes and other simple packaging operations;
- collection of parts and components classified as a good pursuant to clause
(a) of rule 2 of the General Rules for the Interpretation of the Harmonized
System;
- simple operations consisting of removal of dust, sifting or screening,
sorting, classifying, matching (including the making-up of sets of articles),
washing, painting;
- simple cutting, slicing and repacking or placing in bottles, flasks, bags or
boxes, fixing on cards or boards, and all other simple packing operations;
- affixing or printing marks, labels and other like distinguishing signs on
products or their packaging;
- simple mixing of products whether or not of different kinds;
- simple assembly of parts of goods to constitute a complete product;
- slaughter of animals;
- mere dilution with water or another substance that does not materially alter
the characteristics of the goods; or
- any combination of operations referred to in clauses (a) to (l).
Explanation.- For the purposes of this rule, an operation is described as
“simple” if neither special skills nor machines, apparatus or equipment
especially produced or installed for carrying it out are needed.
10. Consignment criteria. – (1) An originating good of the other Party shall be
deemed to meet the consignment criteria when it is,-
- transported directly from the other Party; or
- transported through one or more non-Parties for the purpose of transit or
temporary storage in warehouses in such non-Parties, subject to the condition
that it does not undergo operations other than unloading, reloading and any
other operation to preserve it in good condition.
(2) If an originating good of the other Party does not meet the consignment
criteria referred to in sub-rule (1), the good shall not be considered as an
originating good of the other Party.
11. Unassembled or disassembled goods. - Where a good satisfies the requirements
of the relevant provisions of rule 3 to rule 9 and is imported into a Party from
the other Party in an unassembled or disassembled form but is classified as an
assembled good pursuant to clause (a) of rule 2 of the General Rules for the
Interpretation of the Harmonized System, such a good shall be considered as an
originating good of the other Party.
12. Fungible goods and materials. – (1) For the purposes of determining whether
a good qualifies as an originating good of a Party, where fungible originating
materials of the Party and fungible non-originating materials that are mixed in
an inventory are used in the production of the good, the origin of the materials
may be determined pursuant to an inventory management method under the Generally
Accepted Accounting Principles in the Party.
(2) Where fungible originating goods of a Party and fungible non-originating
goods are mixed in an inventory and, prior to exportation do not undergo any
production process or any operation in the Party where they were mixed other
than unloading, reloading or any other operation to preserve them in good
condition, the origin of the good may be determined pursuant to an inventory
management method under the Generally Accepted Accounting Principles in the
Party.
13. Indirect materials. - Indirect materials shall be, without regard to where
they are produced, considered to be originating materials of a Party where the
good is produced.
14. Accessories, spare parts, tools and instructional or other information
materials. – (1) In determining whether all the non-originating materials used
in the production of a good undergo the applicable change in tariff
classification or a specific manufacturing or processing operation, accessories,
spare parts, tools and instructional or other information materials delivered
with the good that form part of the good's standard accessories, spare parts,
tools and instructional or other information materials, shall be disregarded:
Provided that,-
- the accessories, spare parts, tools and instructional or other information
materials are not invoiced separately from the good, without regard to whether
they are separately described in the invoice or not; and
- the quantities and value of the accessories, spare parts, tools and
instructional or other information materials are customary for the good.
(2) If a good is subject to a qualifying value content requirement, the value of
the accessories, spare parts, tools and instructional or other information
materials shall be taken into account as the value of originating or
non-originating materials, as the case may be, in calculating the qualifying
value content of the good.
15. Packing and packaging materials and containers. - (1) Packing materials and
containers for shipment used to protect a good during transportation shall not
be taken into account in determining whether the good qualifies as an
originating good of a Party.
(2) The packaging materials and containers that are used for retail sale of a
good shall be disregarded in determining whether the good qualifies as an
originating good of a Party, if such packaging materials and containers are
classified with the good pursuant to rule 5 of the general rules for the
Interpretation of the Harmonized System; and
(3) where the good is subject to a qualifying value content requirement, the
value of packaging materials and containers referred to in sub-rule(2) shall be
taken into account as the value of originating materials of a Party where the
good is produced or non-originating materials, as the case may be, in
calculating the qualifying value content of the good.
16. Operational certification procedures. - The procedure regarding the
Certificate of Origin and operational certification shall be as set out in
Annexure-2.
(M. SATISH KUMAR REDDY)
Director to the Government of India
[F. No. 467/99/2006-CUS.V/ICD]
Annexure-1
(see sub-rule (2) of rule 5)
Part 1
1. For the purposes of the product specific rules set out in this Annexure,-
- the product specific rule, or specific set of rules, that applies to a
particular heading or sub-heading is set out immediately adjacent to the heading
or sub-heading;
- where the specific set of rules provides for more than one rule to be
selectively applied, the order of the description of the rules shall not
indicate priority of application.
2. Definitions.- For the purposes of the product specific rules set out in part
2 of this Annexure,-
- “section” means a section of the Harmonized System;
- “chapter” means a chapter of the Harmonized System;
- “heading” means the first four digits in the tariff classification number
under the Harmonized System; and
- “sub-heading” means the first six digits in the tariff classification number
under the Harmonized System.
3. This Annexure is based on the Harmonized System as amended on January 1,
2007.
Part 2
Product Specific Rules
Section I Live animals; animal products (Chapter 1-5) |
Chapter 1
Live animals
01.01-01.06
All the animals of Chapter 1 shall be wholly obtained. |
Chapter 2
Meat and edible meat offal
02.01-02.10
Manufacture in which all the materials used are wholly obtained. |
Chapter 3
Fish and crustaceans, molluscs and other aquatic invertebrates
03.01-03.07
Manufacture in which all the materials used are wholly obtained. |
Chapter 4
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not
elsewhere specified or included
04.01-04.10
Manufacture in which all the materials used are wholly obtained. |
Chapter 5
Products of animal origin, not elsewhere specified or included
05.01-05.11
Manufacture in which all the materials used are wholly obtained. |
Section II Vegetable products (Chapter 6-14) |
Chapter 6
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
06.01-06.04
Manufacture in which all the materials used are wholly obtained. |
Chapter 7
Edible vegetables and certain roots and tubers
07.01-07.14
Manufacture in which all the materials used are wholly obtained. |
Chapter 8
Edible fruit and nuts; peel of citrus fruit or melons
08.01-08.14
Manufacture in which all the materials used are wholly obtained. |
Chapter 9
Coffee, tea, maté and spices
0901.11-0902.20
Manufacture in which all the materials used are wholly obtained.
0902.30-0902.40
A change to sub-heading 0902.30 through 0902.40 from any other heading; or
No required change in tariff classification to sub-heading 0902.30 through
0902.40, provided that there is a qualifying value content of not less than
fifty percent.
09.03-09.10
Manufacture in which all the materials used are wholly obtained. |
Chapter 10
Cereals
10.01-10.08
Manufacture in which all the materials used are wholly obtained. |
Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten
1101.00-1102.20
Manufacture in which all the materials used are wholly obtained.
1102.90
A change to sub-heading 1102.90 from any other chapter, provided that there is a
qualifying value content of not less than forty percent.
11.03-11.09
Manufacture in which all the materials used are wholly obtained. |
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder
12.01-12.14
Manufacture in which all the materials used are wholly obtained. |
Chapter 13
Lac; gums, resins and other vegetable saps and extracts
13.01-13.02
Manufacture in which all the materials used are wholly obtained. |
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere specified or
included
14.01-14.04
Manufacture in which all the materials used are wholly obtained. |
Section III Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes (Chapter 15) |
Chapter 15
Animal or vegetable fats and oils and their cleavage products; prepared edible
fats; animal or vegetable waxes
15.01-15.22
Manufacture in which all the materials used are wholly obtained. |
Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and
manufactured tobacco substitutes (Chapter 16-24) |
Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic
invertebrates
1601.00-1604.19
Manufacture in which all the materials used are wholly obtained.
1604.20
A change to sub-heading 1604.20 from any other chapter.
1604.30-1605.10
Manufacture in which all the materials used are wholly obtained.
1605.20
A change to sub-heading 1605.20 from any other chapter.
1605.30-1605.40
Manufacture in which all the materials used are wholly obtained.
1605.90
Of cuttle fish and squid
Manufacture in which all the materials used are wholly obtained.
Others
A change to sub-heading 1605.90 from any other chapter. |
Chapter 17
Sugars and sugar confectionery
17.01-17.04
Manufacture in which all the materials used are wholly obtained. |
Chapter 18
Cocoa and cocoa preparations
18.01-18.06
Manufacture in which all the materials used are wholly obtained. |
Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks’ products
19.01-19.05
Manufacture in which all the materials used are wholly obtained. |
Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants
20.01-20.09
Manufacture in which all the materials used are wholly obtained. |
Chapter 21
Miscellaneous edible preparations
2101.11
A change to sub-heading 2101.11 from any other chapter.
2101.12
Manufacture in which all the materials used are wholly obtained.
2101.20
A change to sub-heading 2101.20 from any other chapter.
2101.30-2105.00
Manufacture in which all the materials used are wholly obtained.
2106.10
A change to sub-heading 2106.10 from any other chapter.
2106.90
A change to sub-heading 2106.90 from any other chapter, provided that there is a
qualifying value content of not less than forty percent. |
Chapter 22
Beverages, spirits and vinegar
22.01-22.06
Manufacture in which all the materials used are wholly obtained.
22.07
A change to heading 22.07 from any other chapter.
22.08-22.09
Manufacture in which all the materials used are wholly obtained. |
Chapter 23
Residues and waste from the food industries; prepared animal fodder
23.01-23.09
Manufacture in which all the materials used are wholly obtained. |
Chapter 24
Tobacco and manufactured tobacco substitutes
24.01-24.03
Manufacture in which all the materials used are wholly obtained. |
Section V Mineral products (Chapter 25-27) |
Chapter 25
Salt; sulphur; earths and stone; plastering materials; lime and cement
2501.00
Manufacture in which all the materials used are wholly obtained. |
Section VI Products of the Chemical or allied industries (Chapter 28-38) |
Chapter 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of
rare-earth metals,
of radioactive elements or of isotopes
2801.20
A change to sub-heading 2801.20 from any other heading.
28.02-28.03
A change to heading 28.02 through 28.03 from any other heading.
2804.30
A change to sub-heading 2804.30 from any other heading.
2804.50
A change to sub-heading 2804.50 from any other heading.
2804.90
A change to sub-heading 2804.90 from any other heading.
28.06
A change to heading 28.06 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
2807.00
A change to sub-heading 2807.00 from any other heading.
2811.19
A change to sub-heading 2811.19 from any other heading.
2811.22
A change to sub-heading 2811.22 from any other heading.
2815.11
A change to sub-heading 2815.11 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
2815.20
A change to sub-heading 2815.20 from any other heading.
2816.10
A change to sub-heading 2816.10 from any other heading.
2817.00-2818.20
A change to sub-heading 2817.00 through 2818.20 from any other heading.
2819.90
A change to sub-heading 2819.90 from any other heading.
2820.10
A change to sub-heading 2820.10 from any other chapter.
28.21-28.23
A change to heading 28.21 through 28.23 from any other heading.
28.24
A change to heading 28.24 from any other chapter.
2825.10
A change to sub-heading 2825.10 from any other heading.
2825.40
A change to sub-heading 2825.40 from any other heading.
2825.50
A change to sub-heading 2825.50 from any other chapter.
2825.60
A change to sub-heading 2825.60 from any other heading.
2825.80-2825.90
A change to sub-heading 2825.80 through 2825.90 from any other heading.
2826.30
A change to sub-heading 2826.30 from any other heading.
2827.32
A change to sub-heading 2827.32 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
2827.35
A change to sub-heading 2827.35 from any other chapter.
2827.39
A change to sub-heading 2827.39 from any other heading.
2828.90
A change to sub-heading 2828.90 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
2830.90
A change to sub-heading 2830.90 from any other heading.
2833.11
A change to sub-heading 2833.11 from any other heading.
2833.24-2833.25
A change to sub-heading 2833.24 through 2833.25 from any other chapter.
2833.27-2833.29
A change to sub-heading 2833.27 through 2833.29 from any other heading.
2833.40
A change to sub-heading 2833.40 from any other heading.
2834.29
A change to sub-heading 2834.29 from any other heading.
2835.25-2835.26
A change to sub-heading 2835.25 through 2835.26 from any other heading.
2835.39
A change to sub-heading 2835.39 from any other heading.
2836.50
A change to sub-heading 2836.50 from any other heading.
2836.99-2837.19
A change to sub-heading 2836.99 through 2837.19 from any other heading.
2839.90
A change to sub-heading 2839.90 from any other heading.
2840.20
A change to sub-heading 2840.20 from any other heading.
2841.30
A change to sub-heading 2841.30 from any other heading.
2841.90
A change to sub-heading 2841.90 from any other heading.
2842.90
A change to sub-heading 2842.90 from any other heading.
2843.90
A change to sub-heading 2843.90 from any other heading.
2846.90
A change to sub-heading 2846.90 from any other heading.
2849.90-2850.00
A change to sub-heading 2849.90 through 2850.00 from any other heading.
2853.00
A change to sub-heading 2853.00 from any other heading. |
Chapter
29
Organic chemicals
2901.10
A change to sub-heading 2901.10 from any other heading.
2902.19
A change to sub-heading 2902.19 from any other heading.
2902.30
A change to sub-heading 2902.30 from any other heading.
2902.90
A change to sub-heading 2902.90 from any other heading.
2903.12-2903.13
A change to sub-heading 2903.12 through 2903.13 from any other heading.
2903.22
A change to sub-heading 2903.22 from any other heading.
2903.29
A change to sub-heading 2903.29 from any other heading.
2903.39
A change to sub-heading 2903.39 from any other heading.
2903.49
A change to sub- Heading 2903.49 from any other heading.
2903.61
A change to sub-heading 2903.61 from any other heading.
2903.69-2904.10
A change to sub-heading 2903.69 through 2904.10 from any other heading.
2904.90
A change to sub-heading 2904.90 from any other heading.
2905.14-2905.16
A change to sub-heading 2905.14 through 2905.16 from any other heading.
2905.19-2905.29
A change to sub-heading 2905.19 through 2905.29 from any other heading.
2905.39-2905.41
A change to sub-heading 2905.39 through 2905.41 from any other heading.
2905.44
A change to sub-heading 2905.44 from any other heading, except from heading
17.02.
2905.59
A change to sub-heading 2905.59 from any other heading.
2906.11
Manufacture in which all the materials used are wholly obtained.
2906.12
A change to sub-heading 2906.12 from any other heading.
2906.19
A change to sub-heading 2906.19 from any other heading.
2906.29-2907.13
A change to sub-heading 2906.29 through 2907.13 from any other heading.
2907.19
A change to sub-heading 2907.19 from any other heading.
2907.29
A change to sub-heading 2907.29 from any other heading.
2909.19
A change to sub-heading 2909.19 from any other heading.
2909.30
A change to sub-heading 2909.30 from any other heading.
2909.43-2909.49
A change to sub-heading 2909.43 through 2909.49 from any other heading.
2910.30
A change to sub-heading 2910.30 from any other heading.
2910.90
A change to sub-heading 2910.90 from any other heading.
2912.19
A change to sub-heading 2912.19 from any other heading.
2912.29-2912.30
A change to sub-heading 2912.29 through 2912.30 from any other heading.
2912.60-2913.00
A change to sub-heading 2912.60 through 2913.00 from any other heading.
2914.13-2914.19
A change to sub-heading 2914.13 through 2914.19 from any other heading.
2914.29
A change to sub-heading 2914.29 from any other heading.
2914.40-2914.50
A change to sub-heading 2914.40 through 2914.50 from any other heading.
2914.70-2915.11
A change to sub-heading 2914.70 through 2915.11 from any other heading.
2915.29
A change to sub-heading 2915.29 from any other heading.
2915.39
A change to sub-heading 2915.39 from any other heading.
2915.60
A change to sub-heading 2915.60 from any other heading.
2916.12-2916.14
A change to sub-heading 2916.12 through 2916.14 from any other heading.
2916.19-2916.20
A change to sub-heading 2916.19 through 2916.20 from any other heading.
2916.39
A change to sub-heading 2916.39 from any other heading.
2917.12-2917.20
A change to sub-heading 2917.12 through 2917.20 from any other heading.
2917.35
A change to sub-Heading 2917.35 from any other heading.
2917.39
A change to sub-heading 2917.39 from any other heading.
2918.14-2918.15
Manufacture in which all the materials used are wholly obtained.
2918.19
A change to sub-heading 2918.19 from any other heading.
2920.90
A change to sub-heading 2920.90 from any other heading.
2921.19-2921.21
A change to sub-heading 2921.19 through 2921.21 from any other heading.
2921.29
A change to sub-heading 2921.29 from any other heading.
2921.42-2921.44
A change to sub-heading 2921.42 through 2921.44 from any other heading.
2921.51-2922.11
A change to sub-heading 2921.51 through 2922.11 from any other heading.
2922.19
A change to sub-heading 2922.19 from any other heading.
2922.29
A change to sub-heading 2922.29 from any other heading.
2922.41
A change to sub-heading 2922.41 from any other heading.
2923.90
A change to sub-heading 2923.90 from any other heading.
2924.19
A change to sub-heading 2924.19 from any other heading.
2925.11
A change to sub-heading 2925.11 from any other heading.
2925.19
A change to sub-heading 2925.19 from any other heading.
29.27-29.29
A change to heading 29.27 through 29.29 from any other heading.
2931.00-2932.11
A change to sub-heading 2931.00 through 2932.11 from any other heading.
2933.61
A change to sub-heading 2933.61 from any other heading.
2934.20
A change to sub-heading 2934.20 from any other heading.
2940.00
Manufacture in which all the materials used are wholly obtained.
2942.00
A change to sub-heading 2942.00 from any other heading. |
Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and
other colouring matter; paints and varnishes; putty and other mastics; inks
3201.90
A change to sub-heading 3201.90 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
3202.90-3204.19
A change to sub-heading 3202.90 through 3204.19 from any other heading, provided
that there is a qualifying value content of not less than thirty-five percent.
3204.20
A change to sub-heading 3204.20 from any other heading.
3205.00-3206.42
A change to sub-heading 3205.00 through 3206.42 from any other heading, provided
that there is a
qualifying value content of not less than thirty-five percent.
3206.49
A change to sub-heading 3206.49 from any other heading.
3206.50-3208.90
A change to sub-heading 3206.50 through 3208.90 from any other heading, provided
that there is a qualifying value content of not less than thirty-five percent.
3209.10
A change to sub-heading 3209.10 from any other heading.
3209.90
A change to sub-heading 3209.90 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
3210.00
A change to sub-heading 3210.00 from any other heading.
32.11-32.12
A change to heading 32.11 through 32.12 from any other heading, provided that
there is a qualifying value content of not less than thirty-five percent.
3213.90-3215.90
A change to sub-heading 3213.90 through 3215.90 from any other heading, provided
that there is a qualifying value content of not less than thirty-five percent. |
Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
3304.10-3305.10
A change to sub-heading 3304.10 through 3305.10 from any other heading.
3305.30-3305.90
A change to sub-heading 3305.30 through 3305.90 from any other heading. |
Chapter 35
Albuminoidal substances; modified starches; glues; enzymes
3502.11-3502.19
Manufacture in which all the materials used are wholly obtained.
35.05
Manufacture in which all the materials used are wholly obtained. |
Chapter 37
Photographic or cinematographic goods
3707.90
A change to sub-heading 3707.90 from any other chapter. |
Chapter 38
Miscellaneous chemical products
38.01
A change to heading 38.01 from any other heading.
3804.00-3805.10
A change to sub-heading 3804.00 through 3805.10 from any other heading.
3806.90
A change to sub-heading 3806.90 from any other heading.
3808.91-3808.99
A change to sub-heading 3808.91 through 3808.99 from any other heading.
3809.10
Manufacture in which all the materials used are wholly obtained.
3809.91-3809.92
A change to sub-heading 3809.91 through 3809.92 from any other heading.
38.10
A change to heading 38.10 from any other heading.
3811.21
A change to sub-heading 3811.21 from any other heading.
3811.90-3819.00
A change to sub-heading 3811.90 through 3819.00 from any other heading.
38.21-38.22
A change to heading 38.21 through 38.22 from any other heading.
3824.10
A change to sub-heading 3824.10 from any other heading.
3824.40
A change to sub-heading 3824.40 from any other heading.
3824.60
Manufacture in which all the materials used are wholly obtained.
3824.90
A change to sub-heading 3824.90 from any other heading. |
Section VII Plastics and articles thereof; rubber and articles thereof (Chapter
39-40) |
Chapter 39
Plastics and articles thereof
3901.10-3901.20
A change to sub-heading 3901.10 through 3901.20 from any other heading.
3902.10-3904.22
A change to sub-heading 3902.10 through 3904.22 from any other heading.
3904.50-3904.90
A change to sub-heading 3904.50 through 3904.90 from any other heading.
3905.21
A change to sub-heading 3905.21 from any other heading.
3905.30
A change to sub-heading 3905.30 from any other heading.
3906.90-3907.30
A change to sub-heading 3906.90 through 3907.30 from any other heading.
3907.50-3907.60
A change to sub-heading 3907.50 through 3907.60 from any other heading.
3907.91
A change to sub-heading 3907.91 from any other heading.
39.10-39.11
A change to heading 39.10 through 39.11 from any other heading.
3917.22-3918.10
A change to sub-heading 3917.22 through 3918.10 from any other heading.
3919.10-3920.62
A change to sub-heading 3919.10 through 3920.62 from any other heading.
3920.69-3920.71
A change to sub-heading 3920.69 through 3920.71 from any other heading.
3920.79
A change to sub-heading 3920.79 from any other heading.
3920.92
A change to sub-heading 3920.92 from any other heading.
3920.99
A change to sub-heading 3920.99 from any other heading.
3921.12-3921.13
A change to sub-heading 3921.12 through 3921.13 from any other heading.
3921.19-3921.90
A change to sub-heading 3921.19 through 3921.90 from any other heading.
3923.10-3924.10
A change to sub-heading 3923.10 through 3924.10 from any other heading.
3925.10
A change to sub-heading 3925.10 from any other heading.
3925.30-3925.90
A change to sub-heading 3925.30 through 3925.90 from any other heading.
3926.30
A change to sub-heading 3926.30 from any other heading.
3926.90
A change to sub-heading 3926.90 from any other heading. |
Chapter 40
Rubber and articles thereof
4008.19
A change to sub-heading 4008.19 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
4008.29
A change to sub-heading 4008.29 from any other heading, provided that there is a
qualifying value
content of not less than forty percent.
4009.31
A change to sub-heading 4009.31 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
4009.41-4009.42
A change to sub-heading 4009.41 through 4009.42 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
4010.32
A change to sub-heading 4010.32 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
4016.93
A change to sub-heading 4016.93 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
4016.99
A change to sub-heading 4016.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. |
Section VIII Raw hides and skins, leather, furskins and articles thereof;
saddlery and harness; travel goods, handbags and similar containers; articles of
animal gut (other than silk-worm gut) (Chapter 41-43)
Chapter 41
Raw hides and skins (other than furskins) and leather
41.01-41.15
A change to heading 41.01 through 41.15 from any other chapter. |
Chapter 42
Articles of leather; saddlery and harness; travel goods, handbags and
similar containers; articles of animal gut (other than silk-worm gut)
42.01-42.06
A change to heading 42.01 through 42.06 from any other chapter. |
Chapter 43
Furskins and artificial fur; manufactures thereof
43.01-43.04
A change to heading 43.01 through 43.04 from any other chapter. |
Section IX Wood and articles of wood; wood charcoal; cork and articles of cork;
manufactures of straw, of esparto or of other plating materials; basketware and
wickerwork (Chapter44-46) |
Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and
wickerwork
4601.29
Only for goods made of Igusa (Juncus effusu):
Igusa (Juncus effusu) used in the manufacturing are wholly obtained.
4601.94
Only for goods made of Igusa (Juncus effusu):
Igusa (Juncus effusu) used in the manufacturing are wholly obtained.
4602.19
Only for goods made of Igusa (Juncus effusu):
Igusa (Juncus effusu) used in the manufacturing are wholly obtained. |
Section XI Textiles and textile articles (Chapter 50-63) |
Chapter 50
Silk
50.01-50.03
Manufacture in which all the materials used are wholly obtained.
5004.00
A change to sub-heading 5004.00 from any other heading.
50.05-50.06
Manufacture from fibers, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken.
50.07
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken. |
Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
51.01-51.03
Manufacture in which all the materials used are wholly obtained.
51.04-51.05
A change to heading 51.04 through 51.05 from any other chapter.
51.06-51.10
Manufacture from fibers, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken.
51.11-51.13
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken. |
Chapter 52
Cotton
52.01-52.03
Manufacture in which all the materials used are wholly obtained.
52.04-52.07
Manufacture from fibers, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken.
52.08-52.12
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken. |
Chapter 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
53.01-53.02
Manufacture in which all the materials used are wholly obtained.
53.03-53.05
A change to heading 53.03 through 53.05 from any other chapter.
53.06-53.08
Manufacture from fibers, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken.
53.09-53.11
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 54
Man-made filaments; strip and the like of man-made textile materials
54.01-54.06
Manufacture from chemical materials or textile pulps, provided that necessary
process stipulated in the Appendix-A to Annexure – 1 is undertaken.
54.07-54.08
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 55
Man-made staple fibres
55.01-55.07
Manufacture from chemical materials or textile pulps.
55.08-55.11
Manufacture from fibers, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken.
55.12-55.16
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and
articles thereof
56.01-56.03
Manufacture from fibers, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken.
56.04-56.09
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 57
Carpets and other textile floor coverings
57.01-57.05
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;
embroidery
58.01-58.11
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a
kind suitable for industrial use
59.01-59.11
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken. |
Chapter 60
Knitted or crocheted fabrics
60.01-60.06
Manufacture from yarns, provided that necessary process stipulated in the
Appendix-A to Annexure – 1 is undertaken. |
Chapter 61
Articles of apparel and clothing accessories, knitted or crocheted
61.01-61.17
Manufacture from fabrics, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 62
Articles of apparel and clothing accessories, not knitted or crocheted
62.01-62.17
Manufacture from fabrics, provided that necessary process stipulated in the
Appendix-A to Annexure – 1is undertaken. |
Chapter 63
Other made up textile articles; sets; worn clothing and worn textile articles;
rags
63.01-63.10
Manufacture from fabrics, provided that necessary process stipulated in the
Appendix-A to Annexure –1is undertaken. |
Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks,
seat-sticks, whips, riding-crops and parts thereof; prepared feathers and
articles made therewith; artificial flowers; articles of human hair (Chapter
64-67) |
Chapter 64
Footwear, gaiters and the like; parts of such articles
64.01-64.06
A change to heading 64.01 through 64.06 from any other chapter. |
Chapter 65
Headgear and parts thereof
6504.00
A change to sub-heading 6504.00 from any other heading except from heading
65.05.
65.05
A change to heading 65.05 from any other heading except from heading 65.04.
65.06-65.07
A change to heading 65.06 through 65.07 from any other heading. |
Section XIII Articles of stone, plaster, cement, asbestos, mica or similar
materials; ceramic products; glass and glassware (Chapter 68-70) |
Chapter 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
6812.99
A change to sub-heading 6812.99 from any other heading, provided that there is a
qualifying value content of not less than forty percent. |
Chapter 70
Glass and glassware
70.07
A change to heading 70.07 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
7009.10
A change to sub-heading 7009.10 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
7018.10
A change to sub-heading 7018.10 from any other chapter.
7018.90
A change to sub-heading 7018.90 from any other chapter. |
Section XV Base metals and articles of base metal (Chapter 72-83) |
Chapter 72
Iron and steel
7202.49
A change to sub-heading 7202.49 from any other heading.
7202.60
A change to sub-heading 7202.60 from any other chapter.
7202.99-7203.90
A change to sub-heading 7202.99 through 7203.90 from any other heading.
7204.21-7204.29
A change to sub-heading 7204.21 through 7204.29 from any other heading.
7204.49-7229.90
A change to sub-heading 7204.49 through 7229.90 from any other heading. |
Chapter 73
Articles of iron or steel
73.01-73.07
A change to heading 73.01 through 73.07 from any other heading.
7308.30-7310.10
A change to sub-heading 7308.30 through 7310.10 from any other heading.
7310.29-7312.90
A change to sub-heading 7310.29 through 7312.90 from any other heading.
7314.12-7314.19
A change to sub-heading 7314.12 through 7314.19 from any other heading.
7314.49
A change to sub-heading 7314.49 from any other heading.
7315.11-7315.19
A change to sub-heading 7315.11 through 7315.19 from any other heading.
7315.82-7315.89
A change to sub-heading 7315.82 through 7315.89 from any other heading.
7316.00
A change to sub-heading 7316.00 from any other heading.
7318.11
A change to sub-heading 7318.11 from any other heading.
7318.14
A change to sub-heading 7318.14 from any other heading.
7318.15
A change to sub-heading 7318.15 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
7318.16-7318.22
A change to sub-heading 7318.16 through 7318.22 from any other heading.
7318.23-7318.24
A change to sub-heading 7318.23 through 7318.24 from any other heading, provided
that there is a qualifying value content of not less than thirty-five percent.
7318.29-7319.90
A change to sub-heading 7318.29 through 7319.90 from any other heading.
73.20
A change to heading 73.20 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent.
7321.11
A change to sub-heading 7321.11 from any other heading.
7321.19
A change to sub-heading 7321.19 from any other heading.
7321.82
A change to sub-heading 7321.82 from any other heading.
7322.11
A change to sub-heading 7322.11 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
7323.10
A change to sub-heading 7323.10 from any other heading.
7323.93
A change to sub-heading 7323.93 from any other heading.
7323.99
A change to sub-heading 7323.99 from any other heading.
7324.21
A change to sub-heading 7324.21 from any other heading.
7324.90
A change to sub-heading 7324.90 from any other heading.
7325.99
A change to sub-heading 7325.99 from any other heading.
7326.19-7326.90
A change to sub-heading 7326.19 through 7326.90 from any other heading. |
Chapter 74
Copper and articles thereof
7402.00-7403.11
A change to sub-heading 7402.00 through 7403.11 from any other heading.
7403.13-7403.19
A change to sub-heading 7403.13 through 7403.19 from any other heading.
7403.29-7415.21
A change to sub-heading 7403.29 through 7415.21 from any other heading.
7415.33-7415.39
A change to sub-heading 7415.33 through 7415.39 from any other heading.
7418.20
A change to sub-heading 7418.20 from any other heading.
7419.91-7419.99
A change to sub-heading 7419.91 through 7419.99 from any other heading. |
Chapter 75
Nickel and articles thereof
7502.10-7505.12
A change to sub-heading 7502.10 through 7505.12 from any other heading.
7505.22-7506.20
A change to sub-heading 7505.22 through 7506.20 from any other heading.
7507.12
A change to sub-heading 7507.12 from any other heading.
75.08
A change to heading 75.08 from any other heading. |
Chapter 76
Aluminum and articles thereof
7601.20
A change to sub-heading 7601.20 from any other heading.
76.03-76.04
A change to heading 76.03 through 76.04 from any other heading.
7605.19
A change to sub-heading 7605.19 from any other heading.
7605.29-7610.90
A change to sub-heading 7605.29 through 7610.90 from any other heading.
7614.10
A change to sub-heading 7614.10 from any other heading.
7615.19
A change to sub-heading 7615.19 from any other heading.
7616.10
A change to sub-heading 7616.10 from any other heading.
7616.99
A change to sub-heading 7616.99 from any other heading. |
Chapter 78
Lead and articles thereof
78.01
A change to heading 78.01 from any other heading.
7806.00
A change to sub-heading 7806.00 from any other heading. |
Chapter 79
Zinc and articles thereof
79.01-79.02
A change to heading 79.01 through 79.02 from any other heading.
7903.90
A change to sub-heading 7903.90 from any other heading.
7907.00
A change to sub-heading 7907.00 from any other heading. |
Chapter 80
Tin and articles thereof
8001.20
A change to sub-heading 8001.20 from any other heading.
80.03-80.07
A change to heading 80.03 through 80.07 from any other heading. |
Chapter 81
Other base metals; cermets; articles thereof
8101.10-8101.96
A change to sub-heading 8101.10 through 8101.96 from any other heading.
8101.99-8102.10
A change to sub-heading 8101.99 through 8102.10 from any other heading.
8102.95-8102.96
A change to sub-heading 8102.95 through 8102.96 from any other heading.
8102.99
A change to sub-heading 8102.99 from any other heading.
8106.00-8107.20
A change to sub-heading 8106.00 through 8107.20 from any other chapter. |
Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of
base metal
8201.50
A change to sub-heading 8201.50 from any other heading.
8202.10-8202.39
A change to sub-heading 8202.10 through 8202.39 from any other heading.
8202.99-8205.10
A change to sub-heading 8202.99 through 8205.10 from any other heading.
8205.40-8205.59
A change to sub-heading 8205.40 through 8205.59 from any other heading.
8205.70
A change to sub-heading 8205.70 from any other heading.
8205.90-8208.30
A change to sub-heading 8205.90 through 8208.30 from any other heading.
8208.90-8210.00
A change to sub-heading 8208.90 through 8210.00 from any other heading.
8211.92-8211.94
A change to sub-heading 8211.92 through 8211.94 from any other heading.
8212.20
A change to sub-heading 8212.20 from any other heading.
8215.91
A change to sub-heading 8215.91 from any other heading. |
Chapter 83
Miscellaneous articles of base metal
8301.20
A change to sub-heading 8301.20 from any other heading, provided that there is a
qualifying value
content of not less than thirty-five percent.
8301.40-8302.20
A change to sub-heading 8301.40 through 8302.20 from any other heading.
8302.30
A change to sub-heading 8302.30 from any other heading, provided that there is a
qualifying value content of not less than thirty-five percent.
8302.41-8302.60
A change to sub-heading 8302.41 through 8302.60 from any other heading.
8305.20
A change to sub-heading 8305.20 from any other heading.
8306.29
A change to sub-heading 8306.29 from any other heading.
8307.10-8308.10
A change to sub-heading 8307.10 through 8308.10 from any other heading.
8308.90
A change to sub-heading 8308.90 from any other heading.
83.10-83.11
A change to heading 83.10 through 83.11 from any other heading.
Section XVI Machinery and mechanical appliances; electrical equipment; parts
thereof; sound recorders and reproducers, television image and sound recorders
and reproducers, and parts and accessories of such articles (Chapter 84-85) |
Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
8407.31
A change to sub-heading 8407.31 from any other heading, provided that there is a
qualifying value content of not less than fifty percent.
8407.32-8407.34
A change to sub-heading 8407.32 through 8407.34 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8408.20-8408.90
A change to sub-heading 8408.20 through 8408.90 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8409.99
A change to sub-heading 8409.99 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8413.30
A change to sub-heading 8413.30 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8415.10
A change to sub-heading 8415.10 from any other sub-heading, provided that there
is a qualifying value content of not less than fifty percent.
84.82
A change to heading 84.82 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8483.60
A change to sub-heading 8483.60 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
84.84
A change to heading 84.84 from any other heading, provided that there is a
qualifying value content of not less than forty percent. |
Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and
reproducers, television image and sound recorders and reproducers, and parts and
accessories of such articles
8501.10
A change to sub-heading 8501.10 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8501.31-8501.32
A change to sub-heading 8501.31 through 8501.32 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8511.90
A change to sub-heading 8511.90 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8512.30-8512.90
A change to sub-heading 8512.30 through 8512.90 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8516.50
A change to sub-heading 8516.50 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8518.40
A change to sub-heading 8518.40 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
8521.90
A change to sub-heading 8521.90 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
85.41
A change to heading 85.41 from any other chapter, provided that components not
classified in 8541.10, 8541.21, 8541.29, 8541.30, 8541.40, 8541.50, 8542.31,
8542.32, 8542.33 and 8542.39 are disregarded.
8542.31-8542.39
For Hybird integrated circuits, a change to sub-heading 8542.31 through 8542.39
from any other sub-heading, provided that there is a qualifying value content of
not less than thirty-five percent; or
For Integrated Circuits except Hybird integrated circuits, a change to
sub-heading 8542.31 through 8542.39 from any other chapter, provided that
components not classified in 8541.10, 8541.21, 8541.29, 8541.30, 8541.40,
8541.50, 8542.31, 8542.32, 8542.33 and 8542.39 are disregarded.
8544.30
A change to sub-heading 8544.30 from any other heading, provided that there is a
qualifying value content of not less than forty percent. |
Section XVII Vehicles, aircraft, vessels and associated transport equipment
(Chapter 86-89) |
Chapter 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories
thereof
8701.20-8701.90
A change to sub-heading 8701.20 through 8701.90 from any other heading, provided
that there is a qualifying value content of not less than fifty percent.
8703.10
A change to sub-heading 8703.10 from any other heading, provided that there is a
qualifying value content of not less than fifty percent.
8704.10
A change to sub-heading 8704.10 from any other heading, provided that there is a
qualifying value content of not less than fifty percent.
8704.32-8707.90
A change to sub-heading 8704.32 through 8707.90 from any other heading, provided
that there is a qualifying value content of not less than fifty percent.
8708.10-8708.29
A change to sub-heading 8708.10 through 8708.29 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8708.40-8708.80
A change to sub-heading 8708.40 through 8708.80 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8708.92-8708.94
A change to sub-heading 8708.92 through 8708.94 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8708.99
A change to sub-heading 8708.99 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
87.09
A change to heading 87.09 from any other heading, provided that there is a
qualifying value content of not less than fifty percent.
8711.10
A change to sub-heading 8711.10 from any other heading, provided that there is a
qualifying value
content of not less than fifty percent.
8711.30
A change to sub-heading 8711.30 from any other heading, provided that there is a
qualifying value content of not less than fifty percent.
8711.50-8711.90
A change to sub-heading 8711.50 through 8711.90 from any other heading, provided
that there is a qualifying value content of not less than fifty percent.
8714.11-8714.19
A change to sub-heading 8714.11 through 8714.19 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
8714.91-8714.96
A change to sub-heading 8714.91 through 8714.96 from any other heading, provided that there is a qualifying value content of not less than forty percent.
8716.90
A change to sub-heading 8716.90 from any other heading, provided that there is a
qualifying value content of not less than fifty percent. |
Section XVIII Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus; clocks and watches;
musical instruments; parts and accessories thereof (Chapter 90-92) |
Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical
or surgical instruments and apparatus; parts and accessories thereof
9015.80
A change to sub-heading 9015.80 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
9029.10-9029.20
A change to sub-heading 9029.10 through 9029.20 from any other heading, provided
that there is a qualifying value content of not less than forty percent.
9031.90
A change to sub-heading 9031.90 from any other heading, provided that there is a
qualifying value content of not less than forty percent. |
Chapter 91
Clocks and watches and parts thereof
9113.90
A change to sub-heading 9113.90 from any other chapter. |
Section XX Miscellaneous manufactured articles (Chapter 94-96) |
Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere specified or included;
illuminated signs, illuminated name-plates and the like; prefabricated buildings
9401.20
A change to sub-heading 9401.20 from any other heading, provided that there is a
qualifying value content of not less than forty percent.
9401.90
A change to sub-heading 9401.90 from any other chapter.
9404.21-9404.29
A change to sub-heading 9404.21 through 9404.29 from any other chapter.
9404.90
Manufacture from yarns. |
Chapter 96
Miscellaneous manufactured articles
9605.00
A change to sub-heading 9605.00 from any other chapter.
9612.10
A change to sub-heading 9612.10 from any other heading |
Appendix-A to Annexure-1
Product Specific Rules for
Textile and Textile Goods
(Chapter 50-63)
A. Yarn
HS Code
|
Necessary processes to obtain originating status in a Party
|
Carding/Combing process |
Spinning process |
50.05-50.06 51.06-51.10 |
(Not Applicable) |
Required |
52.04-52.07 |
Required |
Required |
53.06-53.08 54.01-54.06 |
(Not Applicable) |
Required |
55.08-55.11 |
Required |
Required |
B. Woven fabrics
HS Code |
Necessary processes to obtain originating status in a Party |
Spinning process |
Dyeing/Printing process to yarn*
|
Weaving process |
Dyeing/Printing process to fabrics* |
50.07
51.11-51.13
52.08-52.12
53.09-53.11
54.07-54.08
55.12-55.16
|
Required |
|
Required |
|
Required |
Required |
|
|
|
|
Required |
Required |
* "Dyeing/Printing" process should be accompanied by two or more of the
operations, such as bleaching, waterproofing, decatising, shrinking,
mercerising, or similar operations.
C. Textile articles for industrial use, etc. (HS56 - 59)
HS Code |
Necessary processes
to obtain originating status in a Party |
Spinning process |
Knitting/Crocheting/Weaving/Making up process |
56.01-56.03 |
(Not Applicable) |
Required |
56.04-56.09 |
Required |
Required |
57.01-57.02 |
Required |
Required |
57.03-57.05 |
(Not Applicable) |
Required |
58.01-58.11 |
Required |
Required |
59.01 |
(Not Applicable) |
Required |
59.02-59.11 |
Required |
Required |
D. Knitted or crocheted fabrics (HS60)
HS Code |
|
Necessary processes to obtain originating status in a Party |
Spinning process |
Dyeing/Printing process to yarn*
|
Knitting/Crocheting process
|
Dyeing/Printing process to fabrics* |
60.01-60.06 |
Required |
|
Required |
|
|
|
Required |
Required |
|
|
|
|
Required |
Required |
* "Dyeing/Printing" process should be accompanied by two or more of the
operations, such as bleaching, waterproofing, decatising, shrinking,
mercerising, or similar operations
E. Apparels, clothing accessories and other textile articles (HS61, 62, 63.01 –
63.10)
HS Code
|
|
Necessary processes to obtain originating
status in a Party |
Knitting/Crocheting/ Weaving process
|
Making up process |
61.01-61.17
62.01-62.17
63.01-63.10 |
Required |
Required |
Annexure-2
(see rule 16)
Operational Certification Procedures
1. Definitions.- For the purposes of this Annex,-
- “competent governmental authority” means the authority that, according to
the
legislation of each Party, is responsible for the issuing of a certificate of
origin, for the designation of certification entities or bodies, or, for taking
appropriate measures when necessary in relation to the issuance of a certificate
of origin which in case of Japan, is the Ministry of Economy, Trade and
Industry, and in case of the Republic of India, is Department of Commerce,
Ministry of Commerce and Industry; and
- “preferential tariff treatment” means the rate of customs duties applicable
to an originating good of the exporting Party in accordance with paragraph 1 of
Article 19 of the Comprehensive Economic Partnership Agreement between the
Republic of India and Japan signed on the 16th day of February, 2011.
2. Claim for preferential tariff treatment.- (1) For the purposes of claiming
the preferential tariff treatment for an originating good of the exporting
Party, a certificate of origin shall be submitted to the customs authority of
the importing Party by the importer, together with the documents required for
the importation of the good in accordance with the laws and regulations of the
importing Party.
(2) Notwithstanding anything contained in sub-paragraph (1), the importing Party
may waive the requirement for a certificate of origin in accordance with its
laws and regulations.
(3) Where an originating good of the exporting Party is imported through one or
more non-Parties as provided for in rule 10, the customs authority of the
importing Party may require the importer, who claims the preferential tariff
treatment for the good, to submit,-
- a copy of through bill of lading indicating the port of exportation and
importation; or
- a certificate or any other information given by the customs authorities of
such non-Parties or other relevant entities, which evidences that the good has
not undergone operations other than unloading, re-loading and any other
operation to preserve it in good condition in those non-Parties.
Provided that the customs authority of the importing Party may require the
importer to submit documents provided for in clause (b) of sub-paragraph (3) in
addition to a copy of through bill of lading provided for in clause (a) of
sub-paragraph (3) in accordance with the provisions of paragraph 13 of
Appendix-A to this Annexure.
3. Issuance of certificate of origin. – (1) A certificate of origin referred to
in sub-paragraph (1) of paragraph 2 shall be issued by the competent
governmental authority of the exporting Party on request having been made in
writing by the exporter or its authorized agent.
(2) For the purposes of this paragraph, the competent governmental authority of
the exporting Party may designate other entities or bodies for the issuance of
certificate of origin, under the authorisation given in accordance with the
applicable laws and regulations of the exporting Party.
(3) Where the competent governmental authority of the exporting Party designates
other entities or bodies to carry out the issuance of certificate of origin, the
exporting Party shall notify in writing the other Party of its designees.
(4) For the purposes of this Annexure, the certificate of origin shall be issued
in the format provided in Appendix-B to this Annexure in the English language.
(5) A certificate of origin shall be completed in the English language.
(6) Where the exporter of a good is not the producer of the good in the
exporting Party, the exporter may request a certificate of origin on the basis
of,-
- a declaration provided by the exporter to the competent governmental
authority of the exporting Party or its designees based on the information
provided by the producer of the good to that exporter; or
- a declaration voluntarily provided by the producer of the good directly to
the competent
governmental authority of the exporting Party or its designees by the request of
the exporter.
(7) A certificate of origin shall be issued only after the exporter who requests
the certificate of origin, or the producer of a good in the exporting Party
referred to in clause (b) of sub-paragraph (6), proves to the competent
governmental authority of the exporting Party or its designees that the good to
be exported qualifies as an originating good of the exporting Party.
(8) The competent governmental authority of the exporting Party shall provide
the importing Party with specimen signatures and impressions of stamps used in
the offices of the competent governmental authority or its designees, upon entry
into force of this Agreement and their modification thereafter.
(9) Each Party shall, in accordance with its laws and regulations, ensure that
the exporter to whom a certificate of origin has been issued, or the producer of
a good in the exporting Party referred to in clause (b) of sub-paragraph (6),
shall notify in writing the competent governmental authority of the exporting
Party or its designees without delay when such exporter or producer knows that
such good does not qualify as an originating good of the exporting Party.
(10) The competent governmental authority of the exporting Party shall, when it
cancels the decision to issue the certificate of origin, promptly notify the
cancellation to the exporter to whom the certificate of origin has been issued,
and to the customs authority of the importing Party, except where the original
certificate has been returned to the competent governmental authority.
4. Validity of certificate of origin.- A certificate of origin issued under
paragraph 3 shall be applicable to a single importation of originating goods of
the exporting Party into the importing Party and shall be valid for twelve
months from the date of issuance:
Provided that a certificate of origin submitted to the customs authority of the
importing Party after the expiration of its validity as a result of force
majeure shall be accepted.
5. Record keeping. – (1) Each Party shall ensure that the competent governmental
authority of the Party or its designees shall keep a record of the certificates
of origin issued under paragraph 3 for a period of five years after the date on
which the certificate was issued including all antecedents, which were presented
to prove the qualification as an originating good of the exporting Party.
(2) Each Party shall, in accordance with its laws and regulations, ensure that
the exporter to whom a certificate of origin has been issued, or the producer of
a good in the exporting Party referred to in clause (b) of sub-paragraph (6) of
paragraph 3 shall keep the records relating to the origin of the good for five
years after the date on which the certificate of origin was issued.
6. Request for checking of certificate of origin.- (1) For the purposes of
determining whether a good imported from the exporting Party under preferential
tariff treatment qualifies as an originating good of the exporting Party, the
customs authority of the importing Party may request information relating to the
origin of the good from the competent governmental authority of the exporting
Party on the basis of the certificate of origin.
(2) For the purposes of sub-paragraph (1), the competent governmental authority
of the exporting Party shall, in accordance with the laws and regulations of the
Party, provide the requested information in a period not exceeding three months
after the date of receipt of the request:
Provided that if the customs authority of the importing Party considers
necessary, it may require additional information relating to the origin of the
good:
Provided further that if additional information is requested by the customs
authority of the importing Party, the competent governmental authority of the
exporting Party shall, in accordance with the laws and regulations of the
exporting Party, provide the requested information in a period not exceeding two
months after the date of receipt of the request.
(3) For the purposes of sub-paragraph (2), the competent governmental authority
of the exporting
Party may request the exporter to whom the certificate of origin has been
issued, or the producer of the good in the exporting Party referred to in clause
(b) of sub-paragraph (6) of paragraph 3, to provide the former with the
requested information.
(4) The request of information under sub-paragraph (1), shall not be treated as
exemption from verification provided for in paragraph 7.
(5) During the procedures provided for in this paragraph and paragraph 7, the
customs authority of the importing Party may suspend the preferential tariff
treatment while awaiting the result of verification:
Provided that customs authority of the importing Party may release the good to
the importer before the completion of procedure in accordance with its laws and
regulations.
7. Verification visit.- (1) If the customs authority of the importing Party is
not satisfied with the outcome of the request for checking made pursuant to
paragraph 6, it may request the exporting Party,-
(a) to collect and provide information relating to the origin of a good and
check, for that purpose, the facilities used in the production of the good,
through a visit by the competent governmental authority of the exporting Party
along with the customs authority of the importing Party to the premises of the
exporter to whom the certificate of origin has been issued, or the producer of
the good in the exporting Party referred to in clause (b) of sub-paragraph (6)
of paragraph 3; and
(b) to provide information relating to the origin of the good in the possession
of the competent governmental authority of the exporting Party or its designees
during or after the visit pursuant to clause (a).
(2) While requesting the exporting Party to conduct a visit pursuant to
sub-paragraph (1), the customs authority of the importing Party shall deliver a
written request to the exporting Party at least sixty days in advance of the
proposed date of the visit, the receipt of which is to be confirmed by the
exporting Party:
Provided that the competent governmental authority of the exporting Party shall
request the written consent of the exporter, or the producer of the good in the
exporting Party, whose premises are to be visited.
(3) The written request referred to in sub-paragraph (2) shall include,-
- the identity of the customs authority of the importing Party issuing the
communication;
- the name of the exporter, or the producer of the good in the exporting
Party, whose premises are requested to be visited;
- the proposed date and place of the visit;
- the objective and scope of the proposed visit, including specific reference
to the good subject to verification referred to in the certificate of origin;
and
- the names and titles of the officials of the customs authority of the
importing Party to be present during the visit.
(4) The exporting Party shall respond in writing to the importing Party, within
thirty days of the receipt of the written request referred to in sub-paragraph
(2), whether it accepts or refuses to conduct the visit requested pursuant to
sub-paragraph (1).
(5) The competent governmental authority of the exporting Party shall, in
accordance with the laws and regulations of the Party, provide within forty five
days or any other mutually agreed period from the last day of the visit, to the
customs authority of the importing Party the information obtained pursuant to
sub-paragraph (1).
8. Determination of origin and preferential tariff treatment.- (1) The customs
authority of the importing Party may deny preferential tariff treatment to a
good for which an importer claims preferential tariff treatment where the good
does not qualify as an originating good of the exporting Party or where the
importer fails to comply with any of the relevant requirements of this Annexure.
(2) The customs authority of the importing Party may determine that a good does
not qualify as an originating good of the exporting Party and may deny
preferential tariff treatment, and a written determination thereof shall be sent
to the competent governmental authority of the exporting Party,-
- where the competent governmental authority of the exporting Party fails to
provide the information within the period referred to in sub-paragraph (2) of
paragraph 6 or sub-paragraph (5) of paragraph 7;
- where the exporting Party refuses to conduct a visit, or that Party fails to
respond to the communication referred to in sub-paragraph (2) of paragraph 7
within the period referred to in sub-paragraph (4) of paragraph 7; or
- where the information provided to the customs authority of the importing
Party pursuant to paragraph 6 or paragraph 7, is not sufficient to prove that
the good qualifies as an originating good of the exporting Party.
(3) After carrying out the procedures outlined in paragraph 6 or paragraph 7 as
the case may be, the customs authority of the importing Party shall provide the
competent governmental authority of the exporting Party with a written
determination of whether or not the good qualifies as an originating good of the
exporting Party, including findings of fact and the legal basis for the
determination:
Provided that the competent governmental authority of the exporting Party shall
inform such determination by the customs authority of the importing Party to the
exporter, or the producer of the good in the exporting Party, whose premises
were subject of the visit referred to in paragraph 7.
10. Penalties and measures against fraudulent acts.- Each Party shall establish
or maintain, in accordance with its laws and regulations, appropriate penalties
or other measures against its exporters to whom a certificate of origin has been
issued and the producers of a good in the exporting Party referred to in clause
(b) of sub-paragraph (6) of paragraph 3 who have committed fraudulent acts in
connection with a certificate of origin, including submission of false
declarations or documents to its competent governmental authority of the
exporting Party or its designees.
11. Implementing procedures.- The Implementing procedures for implementation of
this Annexure is enclosed as Appendix-A.
Appendix-A to Annexure-2
Implementing Procedures
(refer to paragraph 11 of Annexure-2)
I. Certificate of origin
1. Document.-
(a) A certificate of origin should be on ISO A4 size paper in conformity with
the format shown in Appendix-B to Annexure-2:
Provided that it should be completed in the English language failing which it
shall not be valid.
- The tariff classification numbers of the Harmonized System (HS), as amended
on January 1, 2007, should be indicated on a certificate of origin at the
six-digit level, and the description of the good on a certificate of origin
should be substantially identical to the description on the invoice and, if
possible, to the description under the HS for the good.
- A certificate of origin shall comprise of the original and three copies in
case of India, and only the original in case of Japan.
- In cases where a certificate of origin is not accepted by the customs
authority of the importing Party, the customs authority of the importing Party
should notify the reasons therefor to the importer of the good.
2. Application.-
An application for a certificate of origin should be made by the exporter or its
authorised agent, to the competent governmental authority of the exporting Party
or its designees, together with appropriate supporting documents proving that
the good to be exported qualifies as an originating good of the exporting Party:
Provided that the exporter’s or its authorised agent’s signature may be
autographed or electronically printed.
3. Issuance.-
- a certificate of origin should be issued not later than three days from the
date of shipment.
- in exceptional cases where the certificate of origin has not been issued
before the time limit provided for in clause (a) at the request of the exporter
or its authorised agent, the certificate of origin may be issued retroactively
in accordance with the laws and regulations of the exporting Party within nine
months from the date of shipment, in which case it is necessary to indicate
“ISSUED RETROACTIVELY” in Box 8 of the certificate of origin specified in
Appendix-B to Annexure-2:
Provided that in such cases, the importer of the good who claims the
preferential tariff treatment for the good may, subject to the laws and
regulations of the importing Party, provide the customs authority of the
importing Party with the certificate of origin issued retroactively:
Provided further that the certificate of origin issued retroactively should
indicate the date of shipment in Box 3 in Appendix-B to Annexure-2.
- where an importer of an originating good at the time of importation does not
have in his
possession a certificate of origin, the importer may, in accordance with the
laws and regulations of the importing Party, apply for a refund of any excess
customs duties paid or deposit imposed as a result of the goods not having been
granted preferential tariff treatment, on presentation to the customs authority
of the importing Party the certificate of origin issued in accordance with
paragraph 3 of Annexure 2 and, if required, such other documentation relating to
the importation of the good.
- signatures on a certificate of origin of the representatives of the
competent governmental authority of the exporting Party or its designees may be
autographed or electronically printed.
- every certificate of origin should bear a certification number given by the
competent governmental authority of the exporting Party or its designees and the
same certification number shall not be used again in issuing another certificate
of origin.
- in the event of theft, loss or destruction of the original certificate of
origin before the expiration of its validity, the exporter or its authorised
agent may request the competent governmental authority of the exporting Party or
its designees to issue a new certificate of origin with a new certification
number on the basis of the export documents in their possession, in which case
the original certificate of origin should be invalidated:
Provided that the new certificate should bear in Box 8 of Appendix-B to
Annexure-2 the words “CERTIFIED TRUE COPY”:
Provided further that the date of issuance and the certification number of the
original certificate of origin should be indicated in the new certificate of
origin:
Provided that the new certificate of origin shall be valid during the original
term of the validity of the original certificate of origin.
4. Modification.-
- the exporter or its authorised agent should request the reissuance of a
certificate of origin if a certificate of origin contains incorrect information,
and the invalidation of the original certificate.
- notwithstanding anything contained in clause (a), the competent governmental
authority of the exporting Party or its designees may, in response to the
request for reissuance referred to in clause (a) or at their own initiative,
make modification on the certificate of origin by striking out errors and making
any addition required:
Provided that such modification should be certified by authorised signature and
seal of the competent governmental authority of the exporting Party or its
designees.
- erasures, superimpositions and modifications other than those referred to in
clause (b) shall not be allowed on the certificate of origin issued under
paragraph 3 of Annexure-2.
5. Minor errors.-
The customs authority of the importing Party shall disregard minor errors, such
as slight discrepancies or omissions, typing errors or overrunning the margin of
the designated field, 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.
6. Two or more invoices.-
For the purposes of paragraph 4 of Annexure-2, a certificate of origin, in which
numbers and dates of two or more invoices issued for a single shipment are
indicated, shall be accepted by the customs authority of the importing Party.
7. Invoice of a non-Party.-
The customs authority of the importing Party shall not refuse to accept a
certificate of origin only for the reason that the invoice is issued by either a
natural person or a juridical person located in a non-Party.
8. A certificate of origin, containing description of goods which is not subject
to preferential tariff treatment.- In cases where some goods not subject to
preferential tariff treatment are described in a certificate of origin together
with other goods subject to preferential tariff treatment, the certificate of
origin is valid only for the goods subject to preferential tariff treatment.
II. Administration and Enforcement
9. Focal points of administrative offices.-
(a) the focal point of the competent governmental authority of the exporting
Party is, -
- in case of India, Department of Commerce, Ministry of Commerce and Industry;
and
- in case of Japan, the Origin Certification Policy Office of the Trade
Administration Division of the Trade and Economic Co-operation Bureau of the
Ministry of Economy, Trade and Industry.
(b) The focal point of the customs authority of the importing Party is,-
- in case of India, the Central Board of Excise and Customs of the Department
of Revenue, Ministry of Finance; and
- in case of Japan, the Customs and Tariff Bureau of the Ministry of Finance.
(c) Both Parties should provide each other with the address, phone number, fax
number and e-mail address of the focal points referred to in clause (a) and (b)
and should notify any modification regarding such information within thirty days
after such modification.
10. Procedure to exchange the sample of a certificate of origin, specimen
signatures and impressions of stamps.-
The Parties shall provide each other with the sample of a certificate of origin,
specimen signatures and impressions of stamps used for the issuance of a
certificate of origin as well as upon their modification thereafter.
11. Communication.-
(a) For the purposes of paragraphs 6,7 and 8 of Annexure-2, any communication
between the competent governmental authority of the exporting Party and the
customs authority of the importing Party should be made through the Embassy of
India in Japan or the Embassy of Japan in India:
Provided that such communications should be made by any method with a
confirmation of receipt.
(b) the direct communications between the competent governmental authority of
the exporting Party and the customs authority of the importing Party may be made
by facsimile or e-mail in parallel with the communications set out in clause
(a).
(c) the period for providing the response pursuant to sub-paragraph (2) of
paragraph 6 and sub-paragraph (4) of paragraph 7 of Annexure-2 should commence
from the date of the confirmation of receipt of the request pursuant to clause
(a).
12. Goods in transit or storage.- Preferential tariff treatment for the
originating goods, which are in transit from the exporting Party to the
importing Party or in temporary storage in bonded area in the importing Party on
the date of entry into force of the Agreement, should be accorded subject to the
submission of a certificate of origin issued retroactively to the customs
authority of the importing Party in accordance with its laws and regulations.
13. Documents required by the customs authority under proviso to sub-paragraph
(3) of paragraph 2 of Annexure-2.- In fulfillment of the consignment criteria
stipulated in rule 10, the customs authority of the importing Party may require
the importer to submit document(s) provided for in clause (b) of sub-paragraph
(3) of paragraph 2 of Annexure-2, even when a copy of through bill of lading
provided for in clause (a) of sub-paragraph (3) of paragraph 2 of Annexure-2 has
already been submitted, under circumstances such as listed below,-
- where the container has been opened;
- where the seal number of container has been changed;
- where the container number has been changed;
- where the package has been opened.
Appendix-B to Annexure-2
[refer to sub-paragraph (4) of paragraph 3 of Annexure-2]
1. Exporter’s Name, Address and Country: |
Certification No. |
Number of page / |
|
|
|
2. Importer’s Name, Address and Country: |
COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE REPUBLIC OF
INDIA AND JAPAN
CERTIFICATE OF ORIGIN
Issued in |
3. Transport details (means and route)(as far as known)
|
4. Item number (as necessary); Marks and numbers; Number and kind of
packages; Description of good(s); HS tariff classification number
|
5. Preference criterion |
6.Quantity |
7. Invoice number(s) and date(s) |
8. Remarks:
□ Third Country Invoicing □ ISSUED RETROACTIVELY
|
9.Declaration by the exporter: I, the undersigned, declare that:
-
the above details and statement are true and accurate.
- the good(s)
described above meet the condition(s) required for the issuance of this
certificate;
the country of origin of the good(s) described above is
Place and Date:
Signature:
Name (printed):
Company: |
10.Certification
It is hereby certified, on the basis of control
carried out, that the declaration by the exporter is correct.
Competent
governmental authority or Designee office:
Stamp
Place and Date:
Signature: |
Overleaf notes
Parties which accept this form for the purpose of preferential treatment under
the Comprehensive Economic Partnership Agreement between the Republic of India
and Japan are India and Japan.
1. General conditions: The conditions for the preferential tariff treatment
under the Agreement are that the goods exported to India or Japan should:
- fall within description of goods (including HS code) eligible for concession
in India or Japan;
- comply with one of the requirements in Preference Criteria below, which are
set out in rule 3; and
- comply with the provision of consignment criteria of rule 10.
2. Preference criteria:
- The good is wholly obtained or produced entirely in the Party, as provided
for in rule 4.
- The good is not wholly obtained or produced in the Party, provided that the
good satisfies the requirements of rule 5.
3. Instructions for certificate of origin:
- For the purposes of claiming preferential tariff treatment, the document
should be completed legibly and in full by the exporter or its authorised agent
and certified by the competent authority or its designees. The form should be
completed in the English language. The document should be rendered invalid if it
is modified after the issuance except as provided in clause (b) of paragraph 4
of Appendix-A to Annexure-2.
- If the space of this document is insufficient to specify the necessary
particulars for identifying the goods and other related information, the
exporter or its authorised agent may provide the information using additional
page of this Appendix-B. In that case, every additional page of Appendix-B
should be completed legibly and in full by the exporter or its authorised agent
and certified by the competent authority or its designees.
- Field 1: State the full name, address and country of the exporter.
Field 2: State the full name, address and country of the importer. As defined in
clause (h) of rule 2, “importer” means a natural and juridical person who
imports a good into the importing Party (e.g. the consignee who declares the
importation).
Field 3: Provide the name of loading port, transit port and discharging port
and, the name of vessel / flight number, as far as known. In case of retroactive
issuance, the date of shipment (i.e. bill of lading or air waybill date).
Field 4: Provide item number (as necessary), marks and numbers, number and kind
of packages, tariff classification number based on HS 2007 and description of
each good consigned.
For each good, the HS tariff classification number should be indicated at the
six-digit level.
The description of the good on a certificate of origin should be substantially
identical to the description on the invoice and, if possible, to the description
under the HS for the good.
Field 5: For each good, state which preference criterion (A or B under
Preference Criteria referred to in paragraph 2 of the overleaf notes above) is
applicable.
Note: In order to be entitled to preferential tariff treatment, each good of a
Party must meet at least one of the Preference criteria given in paragraph 2 of
the overleaf notes above.
Indicate “ACU” for accumulation, “DMI” for De Minimis and “FGM” for fungible
goods or materials, if applicable.
Field 6: For each good, indicate the quantity (weight may be indicated as gross
weight or net weight).
Field 7: Indicate the invoice number and date for each good. The invoice should
be the one issued for the importation of the good into the importing Party.
If the invoice is issued by a person different from the exporter to whom the
certificate of origin is issued and the person who issues the invoice is located
in a non-Party, the “Third Country Invoicing” box should be ticked (√) and the
full legal name and address of the person that issues the invoice should be
indicated in field 8.
In an exceptional case where the number of the invoice issued in a non-Party is
not known at the time of issuance of the certificate of origin, the invoice
number and the date of the invoice issued by the exporter to whom the
certificate of origin is issued should be indicated in field 7. Also, the “Third
Country Invoicing” box should be ticked (√) and the full legal name and address
of the person that will issue such other invoice should be indicated in field 8.
In such case, the customs authority of the importing Party may require the
importer to provide the invoices and any other relevant documents which confirm
the transaction, from the exporting Party to the importing Party, with regard to
the goods declared for import.
Field 8: If the certificate of origin is issued retroactively, the issuing
authority should tick (√) the “ISSUED RETROACTIVELY” box in field 8 and indicate
the date of shipment in field 3. If the certificate of origin is newly issued in
accordance with clause (f) of paragraph 3 of Appendix-A to Annexure-2, the
issuing authority should indicate the words “CERTIFIED TRUE COPY”, the date of
issuance and the certification number of the original certificate of origin.
Other remarks as necessary.
Field 9: This field should be completed, signed and dated by the exporter or its authorised agent. The “Date” should be the date when the certificate of origin
is applied for.
Note: The exporter’s or its authorised agent’s signature may be autographed or
electronically printed.
Field 10: This field should be completed, dated, signed and stamped by the
competent authority of the exporting Party or its designees.
Note: The competent authority’s or its designee’s signature may be autographed
or electronically printed.
Notice 1. Any items entered in this form should be true and correct. False
declaration or documents relating to the certificate of origin should be subject
to penalty in accordance with the laws and regulations of the exporting Party.
Notice 2. The certificate of origin should be the basis of determination of
origin at the customs authority of the importing Party.