(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 38/2021-Customs (N.T.)
New Delhi, the 31% March, 2021
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 Cooperation and
Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules,
2021.
(2) They shall come into force on the 1st day of April, 2021.
2. Definitions. - In these rules, unless the context otherwise requires, -
(a) “Agreement” means the Comprehensive Economic Cooperation and Partnership
Agreement between the Republic of India and the Republic of Mauritius;
(b) “competent authority” means:
(i) for India, the Department of Commerce or the Central Board of Indirect Taxes
and Customs (CBIC) or any other agency notified from time to time;
(ii) for Mauritius, the Mauritius Revenue Authority, Customs Department;
(c) “customs value” means the value as determined in accordance with Article VII of
the General Agreement on Tariffs and Trade 1994 (also known as GATT), including its notes
and
supplementary provision thereof; and the Agreement on the Implementation of Article
VII of GATT (also known as the Customs Valuation Agreement);
(d) “carrier” means any vehicle for air, sea or land transport;
(e) “Change in Tariff Classification” or “CTC” means the change in the relevant tariff
Classification of the non-originating materials used in the manufacture of the export product.
CTC would cover the following cases:
(i) Change in Chapter or CC which implies the change in chapter at the two-digit
level of the Harmonized System for all non-originating materials used in the
manufacture of the export product;
(ii) Change in Tariff Heading or CTH which implies the change in tariff heading at
the four-digit level of the Harmonized System for all non-originating materials
used in the manufacture of the export product;
(iii) Change in Tariff Sub-Heading or CTSH which implies the change in tariff sub-
heading at the six-digit level of the Harmonized System for all non-originating
materials used in the manufacture of the export product;
(f) “CIF value” means the price actually paid or payable to the exporter for a good
when the good is loaded out of the carrier, at the port of importation, including the cost of the
good, insurance, and freight necessary to deliver the good to the named port of destination.
The valuation shall be made in accordance with the Customs Valuation Agreement;
(g) “FOB value” or “free-on-board value” means the price actually paid or payable to
the exporter for a product when loaded onto the carrier at the named port of exportation,
including the cost of the product and all costs necessary to bring the product onto the carrier;
(h) “Harmonized System” or “HS” means the Harmonized System or HS set out in the
Annex to the International Convention on the Harmonized Commodity Description and
Coding System, including any amendments adopted and implemented by the Parties in their
respective laws;
(i) “manufacture” means working or processing;
(i) “material” means any ingredient, raw material, component or part and goods that
are used in the production of another good and physically incorporated into another good;
(k) “non-originating materials used in production” means any materials whose
country of origin is a country other than the Parties (imported non-originating) and any
materials whose origin cannot be determined (undetermined origin);
(I) “originating materials” means materials that qualify as originating under these
tules;
(m) “Parties” means the Republic of India and the Republic of Mauritius;
(n) “Party” means either the Republic of India or the Republic of Mauritius;
(0) “preferential tariff treatment” means any concession or privilege granted under the
Agreement by one Party to the other Party through the reduction and/or elimination of tariffs
on the movement of goods;
(p) “product” means the product being manufactured, even if it is intended for later use
in another manufacturing operation;
(q) “tariff classification” means the classification of goods according to the
Harmonized System including its General Interpretative Rules and Explanatory Notes;
(r) “territorial waters” means waters extending up to 12 nautical miles from the
baseline as defined by the Parties in line with the United Nations Convention on the Law of
the Sea (UNCLOS);
(s) “territory” means the territory of the Party including its territorial waters and the air
space above its territorial waters and the other maritime zones including the Exclusive
Economic Zone and Continental Shelf over which the Party has sovereignty, sovereign rights
or exclusive jurisdiction in accordance with its laws in force, the 1982 United Nations
Convention on the Law of the Sea and international law;
(t) “value of non-originating materials” means the customs value at the time of
importation of the non-originating materials used, or, if this is not known and cannot be
ascertained, the first ascertainable price paid for the materials in the territory of a Party.
3. Origin Criteria. - (1) For the purposes of these rules, a product shall be considered as
originating in a Party and eligible for preferential tariff treatment, if:
(a) it has been wholly obtained (WO) in a Party, in accordance with rule 4; or
(b) it meets the product specific rules (PSRs) listed in Annex 1.
The value addition (VA) criteria for PSRs listed in Annex 1 is defined as
Value addition = [FOB value of export — (CIF value of non-originating material + value of|
material of undetermined origin)|/ [FOB value of export]
or
Value addition = [cost of originating material + direct labour cost + direct overhead cost +
profits}/ [FOB value of export]
(2) Notwithstanding anything stated in these rules, the final manufacture before export
must have occurred in the Party of export.
4. Wholly produced or obtained products. - Within the meaning of clause (a) of sub-rule
(1) of rule 3, the following products shall be considered as being wholly obtained or
produced in the territory of a Party:
(a) Plants and plant products grown and harvested in a Party;
Explanation. - For the purposes of this clause, the term “plant” refers to all plant life,
including fruit, flowers, vegetables, trees, seaweed, fungi and live plants.
(b) Live animals born and raised there and products from such animals;
(c) Products obtained by hunting, trapping, fishing or aquaculture conducted in the Party;
(d) Fish and fish products taken from the sea outside the territorial waters of that Party
by a vessel registered in that Party and flying its flag;
(e) Mineral goods and other naturally occurring substances extracted from or beneath its
soil, waters or seabed;
(f) Waste and scrap resulting from utilisation, consuming or manufacturing operations
conducted in the territory of any of the Parties, provided they are fit only for the recovery of
raw materials; and
(g) Products manufactured there exclusively from those specified in clauses (a) to (f)
above.
5. De minimis. - Notwithstanding rule 3 on the origin criteria, non-originating materials that
do not meet either the Wholly Obtained criteria listed in rule 4 or CTC, if applicable in the
product specific rule (PSR), shall be deemed as originating if:
(a)
(b) their total value does not exceed 12.5% of the FOB price of the export product; and
in case of textiles and clothing under HS chapters 50-63, the weight of the non-
originating material is less than 7% of the total weight of the materials used in the
export product.
6. Minimal Operations and Processes. - (1) Notwithstanding anything contained in these
rules, a product shall not be considered as originating in a Party if any of the following
Operations are undertaken exclusively by itself or in combination in the territory of that Party:
(a) Operations to ensure the preservation of products in good condition during transport
and storage (such as drying, freezing or thawing, keeping in brine, removal of damaged
parts) and other similar operations;
(b)
(c)
(d)
(e)
(9)
(h)
(i)
0)
(k)
(I)
(m)
(n)
(0)
(p)
changes of packaging and breaking up and assembly of packages;
washing, cleaning, removal of dust, oxide, oil, paint or other coverings;
for textiles:
(i) attaching accessory articles such as straps, bands, beads, cords, rings and
eyelets;
(ii) ironing or pressing of textiles;
simple painting and polishing;
husking, partial or total bleaching, Polishing, and glazing of cereals and rice;
Operations to colour sugar or form sugar lumps;
peeling and removal of stones and shells from fruits, nuts and vegetables;
sharpening, simple grinding or simple cutting;
simple operations such as removal of dust, sifting, screening, sorting, classifying,
grading, matching;
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards
and all other simple packaging operations;
affixing or printing marks, labels, logos 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 articles to constitute a complete article or disassembly of
products into parts;
slaughter of animals; or
simple testing, calibration, inspection or certification.
Explanation. - For the purposes of this rule, “simple” describes an activity which need
neither special skills nor machines, apparatus or equipment especially produced or installed
to carry out the activity.
7. Bilateral Cumulation. - For the purposes of determining whether a product qualifies as
an originating product of a Party, an originating material of the other Party which is used as a
material in the production of the product in the former Party may be considered as an
originating material of the former Party, provided that such material has undergone its last
production process in the former Party which goes beyond the operations provided for in rule
6.
8. Packages and packing materials and containers. - (1) The packages and packing
materials for retail sale, when classified together with the packaged product, shall not be
taken into account for considering whether all non-originating materials used in the
manufacture of a product fulfil the criterion corresponding to a change of tariff classification
of the said product.
(2) Where a product is subject to an ad-valorem percentage criterion, the value of the
packages and packing materials for retail sale shall be taken into account in its origin
assessment, in case the packing is considered as forming a whole with products.
(3) The containers and packing materials exclusively used for the transport of a product shall
not be taken into account for determining the origin of any product.
9. Accessories, spare parts and tools and sets. — (1) Accessories, spare parts and tools
dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the
normal equipment as per standard trade practice and which value is included in its FOB
price, or which are not separately invoiced, shall be considered as part of the product in
question.
(2) Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as
originating when all component products are originating. Nevertheless, when a set is
composed of originating and non-originating products, the set as a whole shall be regarded
as originating provided that the value of the non-originating products does not exceed 10 per
cent of the FOB value of the set. A Party applying this rule shall not use the de-minimis
criteria in rule 5 for originating products of the Set.
10. Indirect materials. - Neutral elements, which have not entered into the final composition
of the product, such as energy and fuel, plant and equipment, or machines and tools, shall
not be taken into account when the origin of that product is determined.
11. Accounting segregation. - (1) Where identical and interchangeable originating and
non-originating materials including materials of undetermined origin are used in the
manufacture of a product, those materials shall be physically segregated, according to their
origin, during storage.
(2) Notwithstanding sub-rule (1) of this rule, a producer facing considerable costs or material
difficulties in keeping separate stocks of identical and interchangeable originating and non-
originating materials including materials of undetermined origin used in the manufacture of a
product, may use the so-called “accounting segregation” method for managing stocks.
(3) The accounting method shall be recorded, applied and maintained in accordance with
Generally Accepted Accounting Principles applicable in the Party in which the product is
manufactured. The method chosen must:
(a) permit a clear distinction to be made between originating and non-originating
materials including materials of undetermined origin acquired and/or kept in stock;
and
(b) guarantee over the relevant accounting period of twelve months that no more
products receive originating status than would be the case if the materials had been
physically segregated.
A producer using an inventory management system shall keep records of the
operation of the system that are necessary for the customs administration of the Party
concerned to verify compliance with the provisions of these rules.
Explanation. - The term “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 recoded 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. These standards
may be broad guidelines of general application as well as detailed practices and procedures.
(4) The competent authority may require from its exporters that the application of the method
for managing stocks as provided for in this rule will be subject to prior authorisation.
12. Transport. - (1) Preferential treatment in accordance with the Agreement shall only be
granted to originating products that are transported directly between the Parties.
(2) Notwithstanding sub-rule (1) of this rule, an originating product may be transported
through territories of non-Parties for the Purpose of transit or temporary storage in
warehouses in such non-Parties, provided that it:
(a) does not undergo operations other than unloading, reloading, or any
operation designed to preserve it in good condition; and
(b) remains under customs control and has not entered into trade or consumption
in those non-Parties.
If an originating product of the other Party does not meet the criteria referred to in this
sub-rule, the product shall not be considered as an originating product of the other Party.
(3) An importer shall upon request supply appropriate evidence to the customs authorities of
the Party of import that the conditions set out in sub-rule (2) have been fulfilled.
13. Proof of Origin. - (1) For products originating in a Party and otherwise fulfilling the
origin-related requirements of these rules, the Proof of Origin of an export product will be
provided either through:
(a) an origin declaration on a commercial document completed by an approved
exporter established in the Party, in accordance with the provisions of Annex 2; or
(b) a certificate of origin, in the format provided at Annex 5, whether in a printed
form or such other medium, including electronic, issued by the competent authorities
of either Party, listed in Annexes 3 and 4. Issuance and acceptance of electronic
Certificate of origin would be in accordance with each Party's national legislation.
A Certificate or Statement of Origin or Origin declaration shall be valid for twelve
months from the date of issue in the exporting Party.
(2) Notwithstanding sub-rule (1), importing Parties shall not require a Proof of Origin if the
importing Party has waived the requirement or does not require the importer to present a
Proof of Origin as per their national laws.
(3) Proof of Origin shall be submitted to the customs authorities of the importing country in
accordance with the procedures applicable in that Party.
14. Certification and Declaration of Origin. — (1) The Proof of Origin shall be in English.
(2) The Certificate of Origin shall be in the form specified in these rules and in light pink.
(3) The Certificate of Origin shall bear a unique sequential serial number affixed by the
Issuing Authority in the exporting Party.
(4) The Certificate of Origin shall be valid for only one import and include one or more goods.
(5) The number and date of the commercial invoice or any other relevant documents shall be
indicated in the box reserved for this purpose in the Certificate of Origin.
(6) The Proof of Origin shall be submitted within its validity period.
(7) In exceptional circumstances, the Proof of Origin may be accepted by the customs
authority in importing Party for the purpose of granting preferential tariff treatment even after
the expiry of its validity, provided the failure to observe the time limit results from force
majeure or other valid reasons beyond the control of the exporter and the goods have been
imported before the expiry of the validity period of the said Proof of Origin.
(8) The Certificate of Origin or the origin declaration shall be forwarded by the exporter to the
importer. The Customs authorities may require the original copy.
(9) No erasures and superimpositions shall be allowed on the Proof of Origin. The alterations
if any, shall be made by striking out the errors and making any addition required and such
alterations shall be approved and certified by an official authorised to sign the Certificate of
Origin, or the approved exporter and unused spaces shall be crossed out to prevent any
subsequent addition.
(10) The Certificate of Origin shall be issued at the time of exportation, but under exceptional
cases, where a Certificate of Origin has not been issued at the time of exportation or within
five working days from the date of shipment due to involuntary errors or omissions, or any
other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the
words “ISSUED RETROSPECTIVELY’ in box 8 of the Certificate of Origin or the origin
declaration, as the case may be, with the issuing authority or the approved exporter, also
recording the reasons in writing on the exceptional circumstances due to which the
certificate was issued retrospectively. The Certificate of Origin or the origin declaration can
be issued or made retrospectively within twelve months from the date of shipment.
(11) In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply
in writing to the issuing authority for a certified true copy of the original made on the basis of
the export documents in their possession bearing the endorsement of the words
“CERTIFIED TRUE COPY’ (in lieu of the original certificate). This copy shall bear the date of
the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be
issued not later than one year from the date of issuance of the original Certificate of Origin.
Similarly, an approved exporter may also issue a certified true copy of the Origin Declaration
which shall be issued not later than one year from the date of issuance of the original origin
declaration. The exporter shall immediately notify the loss and undertake not to use the
original Certificate of Origin for exports under this Agreement to the competent authority.
(12) Minor discrepancies between the Proof of Origin and the documents submitted to the
customs authority at the port of importation for the purpose of carrying out the formalities for
importing the products shall not ipso facto invalidate the Proof of Origin, if such Proof of
Origin corresponds to the products under importation. Minor discrepancies include typing
errors or formatting errors, subject to the condition that these minor errors do not affect the
authenticity of the Proof of Origin or the accuracy of the information included in the Proof of
Origin. Discrepancies in the specimen signatures or seals of the issuing authority shall not
be regarded as minor discrepancies.
15. Third Party Invoicing. - When a good to be traded is invoiced by a non-Party trader, the
Producer, manufacturer or exporter of the originating Party shall inform, in the field titled
"Remarks" of the Certificate of Origin, that the goods shall be invoiced from that non-Party
trader, reproducing the following data from the commercial invoice issued by the non-Party
trader: name, and address of the non-Party trader, invoice number and date.
16. Authorities. - (1) The Certificate of Origin shall be issued by authorities designated by
the Parties (hereinafter referred to as Issuing Authority).
(2) Each Party shall inform the Competent Authorities and the Customs Administration of
other Party of the names and addresses of the officials of the issuing authority or authorised
exporters designated to issue Certificates or Statements of Origin under this agreement.
They shall also provide the specimen signatures and specimen official seals of the officials
of the issuing authorities.
(3) Each Party shall intimate the name, designation and contact details (address, phone
number, fax number, e-mail) of its authorities-
(i) to whom the specimen seals and signatures of the Issuing Authorities of the other
Party should be communicated
India: Central Board of Indirect Taxes and Customs, Department of Revenue, Government
of India
Mauritius: Mauritius Revenue Authority, Customs Department
(ii) to whom the references of verification of Proof of Origin issued by the Party, should be
addressed
India: Department of Commerce, Government of India
Mauritius: Mauritius Revenue Authority, Customs Department
(ii) from whom the specimen seals and signatures of the Issuing Authorities of the other
Party would be received
India: Department of Commerce, Government of India
Mauritius: Mauritius Revenue Authority, Customs Department
(iv) from whom references would emanate for verification of Proof of Origin issued by the
other Party
India: Central Board of Indirect Taxes and Customs, Department of Revenue, Government
of India
Mauritius: Mauritius Revenue Authority, Customs Department
(4) Any change in names, designations, addresses, specimen signatures or officials’ seals
shall be promptly informed to the other Party.
17. Documents for application of Proof of Origin. - (1) For the issue of a Certificate of
Origin, the final producer, manufacturer or exporter of the good shall present, or submit
electronically through the approved channel, to the issuing authority of the exporting Party —
(a) set of minimum information requirements referred to in Annex 6 in whichever
form or format as may be required by the competent authority; and
(b) the corresponding commercial invoice or other documents necessary to
establish the origin of the good
(2) In case of origin declaration, approved exporter should maintain the documents referred
to in paragraph 1 of this rule.
(3) The description of the good and its tariff classification in the minimum required
information, shall correspond with the description of the good in the commercial invoice.
(4) The Issuing Authority may apply a risk management system in order to selectively
conduct pre-export verification of the minimum required information filed by an Exporter or
Producer or Manufacturer or Approved Exporter. The verification may, at the discretion of
the issuing authority, include methods such as obtaining detailed cost sheets, and
conducting a factory visit.
18. Preservation of documents. - The Issuing Authorities shall keep the minimum required
information and supporting documents for a period no less than five years, as from the date
of issue.
19. Obligation of the Exporter or Producer or Manufacturer or Approved Exporter. - (1)
The Exporter or Producer or Manufacturer or Approved Exporter shall submit minimum
required information, as referred in sub-rule (1) of rule 17, and supporting documents for
issue of Certificate of Origin as per procedure followed by the Issuing Authority in the
exporting Party only in cases where a good conforms to the origin-related requirements of
these rules.
(2) Any Exporter or Producer or Manufacturer or Approved Exporter who falsely represents
any material information relevant to the determination of origin of a good shall be liable to be
penalised under the domestic laws of the exporting Party.
(3) The Exporter or Producer or Manufacturer or Approved Exporter shall keep the minimum
required information, as referred in sub-rule (1) of rule 17, and supporting documents for a
period no less than five (5) years, starting from the end of the year of the date of its issue.
(4) For the purpose of determination of origin, the Exporter or Producer or Manufacturer or
Approved Exporter applying for a Certificate of Origin or Origin Declaration under this
agreement shall maintain appropriate commercial accounting records for the production and
supply of goods qualifying for preferential treatment and keep all commercial and customs
documentation relating to the material used in the production of the good, for at least five
years from the date of issue of the Proof of Origin.
(5) These obligations also apply to suppliers who provide the Exporter or Producer or
Manufacturer or Approved Exporter with the declarations certifying the originating status of
the goods supplied.
(6) The Exporter or Producer or Manufacturer or Approved Exporter shall upon request of
the competent authority of the exporting Party where the Proof of Origin or the origin
declaration has been issued, make available records for inspection to enable verification of
the origin of the good.
(7) The Exporter or Producer or Manufacturer or Approved Exporter shall not deny any
request for a verification visit, agreed between the competent authority of the exporting party
and the customs administration of the importing Party, in terms of this rule. Any failure to
consent to a verification visit shall be liable for a denial of preferential benefits claimed under
the Agreement.
(8) The Exporter or Producer or Manufacturer or Approved Exporter shall undertake to notify
all parties to whom the Certificate or statement was given of any change that could affect its
accuracy or validity.
20. Presentation of claim for preferential treatment. - (1) The importer shall make the
claim for preferential treatment before the customs authority of the importing Party at the
time of importation of goods. For the purpose of claiming the preferential tariff treatment for
an originating good, the original copy of the Proof of Origin as referred to in rule 13 shall be
submitted to the customs authority of the importing Party together with the documents
required at the time of customs clearance of the goods for the importation in accordance with
the laws and regulations of the importing Party, including the original Proof of Origin if so
required.
(2) If a claim for preferential treatment is made without producing the original copy of the
Proof of Origin as referred to in rule 13, the customs authority of the importing Party may
deny preferential treatment and request a guarantee in any of its modalities or may take any
action necessary in order to preserve fiscal interests, as a pre-condition for the completion of
the importation operations subject to and in accordance with the laws and procedures of the
importing Party, including the original Proof of Origin if so required.
21. Verification of Certificate of Origin or Statement of Origin. - (1) The customs
authority of the importing Party, may initiate a verification relating to the authenticity of a
Proof of Origin referred to in rule 13 as well as the veracity of the information contained
therein, in accordance with the procedures established in these rules, in cases of doubt or
on random basis.
(2) In so far as possible, the customs authority of the importing Party conducting a
verification shall seek necessary information or documents relating to the origin of imported
good from the importer, in accordance with its domestic laws and regulations, before making
any request to the competent authority of the exporting Party for verification.
(3) In cases where the customs authority of the importing Party deems it necessary to seek a
verification from the competent authority of the exporting Party, it shall specify whether the
verification is on random basis or the veracity of the information is in doubt. In case the
determination of origin is in doubt, the customs authority shall provide detailed grounds for
the doubt concerning the veracity of Proof of Origin.
(4) The proceedings of verification of origin as provided in these rules shall also apply to the
goods already cleared for home consumption.
22. Procedure for Verification. - (1) Any request made pursuant to rule 21 shall be in
accordance with the following procedure, namely:-
(a) The customs authority of the importing Party shall make a request for verification by
providing a copy of the Proof of Origin on Invoice and Bill of Lading or Airway Bill.
(b) The customs authority of the importing Party shall specify whether it requires a
verification of the genuineness of the Proof of Origin to rule out any forgery or seek
the minimum required information or seek to verify the determination of origin.
(c) In cases where the customs authority of the importing Party seeks to verify the
determination of origin, it shall send a questionnaire to the competent authorities of
the exporting Party, which shall be passed on to the Exporter or Producer or
Manufacturer or Approved Exporter, for such inquiry or documents, as necessary.
(d) The competent authority of the exporting Party shall provide the information and
documentation requested, within:
(i) fifteen days of the date of receipt of the request, if the request pertains to the
authenticity of issue of the Proof of Origin, including the seal and signatures of
the issuing authority;
(ii) thirty days of the date of receipt of the request, if the request seeks a copy of the
relevant document with the minimum required information.
(iii) ninety days from the date of receipt of such request, if the request is on the
grounds of suspicion of the accuracy of the determination of origin of the
product. Such period can be extended through mutual consultation between the
customs authority of the importing Party and issuing authority of the exporting
(e)
(f)
(9)
(h)
(i)
Party for a period no more than sixty days.
On receiving the results of the verification check pursuant to clause (d), if the
customs authority of the importing Party deems it necessary to request for further
investigative actions or information, the customs authority of the importing Party shall
communicate the fact to the competent authority of the exporting Party. The term for
the execution of such new actions or for the presentation of additional information
shall be not more than ninety days, from the date of the receipt of the request for the
additional information.
If, on receiving the results of the verification pursuant to clause (d) or clauses (d) and
(e), the competent authorities of the importing Party deem it necessary, it may deliver
a written request to the competent authority of the exporting Party to facilitate a visit
to the premises of the Exporter or Producer or Manufacturer or Approved Exporter,
with a view to examining the records, production processes, as well as the equipment
and tools utilised in the manufacture of the good under verification.
The request for a verification visit shall be made not later than 30 days of the receipt
of the verification report referred to in clause (d) or/and clause (e). The requested
Party shall promptly inform the dates of the visit, but not later than 45 days of the
receipt of request and give a notice of at least 21 days to the requesting Party and
Exporter or Producer or Manufacturer or Approved Exporter so as to enable
arrangements for the visit.
The competent authorities of the exporting Party shall accompany the authorities of
the importing Party in their above-mentioned visit, which may include the participation
of specialists who shall act as observers. Each Party can designate specialists, who
shall be neutral and have no interest whatsoever in the verification. Each Party may
deny the participation of such specialists whenever the latter represent the interests
of the companies involved in the verification.
Once the visit is concluded, the participants shall subscribe to a “Record of Visit”.
The said record shall contain the following information: date and place of the carrying
out of the visit; identification of the Certificate of Origin or the origin declaration which
led to the verification; identification of the goods under verification; identification of
the participants, including indications of the organs and institutions to which they
belong; and a record of proceedings.
23. Release of goods. - Upon reasonable suspicion regarding the origin of the goods, the
importing Party may request a guarantee in any of its modalities or may take any action
necessary in order to preserve fiscal interests, as a pre-condition for the completion of the
importation operations subject to and in accordance with the laws and procedures of the
importing country.
24. Confidentiality. - (1) The information obtained by the customs authority of the importing
Party can be utilised for arriving at a decision regarding the determination of origin in respect
of the good under verification and can be used in the legal proceedings under its laws for the
time being in force.
(2) Both Parties shall protect the information from any unauthorized disclosure in accordance
with their respective laws.
25. Denial of preferential treatment. - (1) The customs authority of the importing Party
may deny the claim for preferential tariff treatment or recover unpaid duties in accordance
with its laws and regulations, where -
(a) the customs authority of the importing Party determines that the goods do not meet
the origin-related requirements of these rules;
(b) the Exporter or Producer or Manufacturer or Approved Exporter of the goods fails to
maintain records or documentation necessary for determining the origin of the good or
denies access to the records, documentation or visit for verification;
(c) the Exporter or Producer or Manufacturer or Approved Exporter of the goods fails to
Provide sufficient information that the importing Party requested to determine that the good is
an originating good;
(d) the Exporter or Producer or Manufacturer or Approved Exporter denies access to the
records or production facilities during a verification visit;
(e) the competent authorities of the exporting Party fail to provide sufficient information in
pursuance to a written request for verification within stipulated time lines stated in rule 22?
(f) the information provided by the competent authority of the exporting Party or exporter
or producer or manufacturer or approved exporter is not sufficient to prove that the good
qualifies as an originating good as defined under the Agreement.
(2) In cases where the Proof of Origin is rejected by the customs authorities of the importing
Party, after following the due process provided under its domestic laws, a copy of the
decision, containing the grounds of rejection, shall be provided to the importer and the
competent authority of the exporting Party. The customs authority of the importing Party
shall alongside of communicating this decision also return the original Proof of Origin to the
competent authority of the exporting Party.
(3) Upon being communicated the grounds for denial of preferential tariff treatment, the
Exporter or Producer or Manufacturer or Approved Exporter in the exporting Party may
within the period provided for in the customs law of the importing Party file an appeal against
such decision with the appropriate appellate authority under the customs laws of the
importing Party.
26. Goods complying with origin criteria. - If a verification conducted under rule 21
determines the goods to be complying with the origin criteria under these rules, the importer
shall be promptly refunded the duties paid in excess or guarantees obtained in accordance
with the domestic legislation of the Parties.
27. Goods non-complying with origin criteria. - If a verification under tule 21 establishes
non-compliance of the goods with the origin criteria, duties shall be levied in accordance with
the domestic legislation of the importing Party in addition to any other action that may be
taken under any laws for the time being in force.
28. Prospective restoration of preferential benefits. - (1) Where preferential treatment to
a good has been denied by the customs authority of the importing Party, the Exporter or
Producer or Manufacturer or Approved Exporter may take recourse to the procedure in sub-
rule (2) of this rule in respect of future exports to importing Party.
(2) Such Exporter or Producer or Manufacturer or Approved Exporter shall clearly
demonstrate to the issuing authority of the exporting Party that the manufacturing conditions
were modified so as to fulfil the origin requirements of these rules.
(3) The competent authorities of the exporting Party shall send the information to the
customs authority of the importing Party explaining the changes carried out by Exporter or
Producer or Manufacturer or Approved Exporter in the manufacturing conditions as a
consequence of which the goods fulfil the origin criterion.
(4) The competent authorities of the importing Party shall within forty-five days, from the date
of the receipt of the said information, request for a verification visit to the producer's
premises, if deemed necessary, for satisfying itself of the veracity the claims of the Exporter
or Producer or Manufacturer or Approved Exporter referred in sub-rule (2) of this rule.
(5) If the competent authorities of the importing and the exporting Parties fail to agree on the
fulfilment of the origin criteria subsequent to the modification of the manufacturing
conditions, they may refer the matter to the Joint Technical Committee established under the
Agreement.
29. Temporary suspension of preferential treatment. - (1) The importing Party may
suspend the tariff preference in respect of a good originating in the exporting Party, when the
withdrawal is justified due to persistent failure to comply with the provisions of these rules by
an Exporter or Producer or Manufacturer or Approved Exporter in the exporting Party or a
persistent failure on part of the competent authority to respond to a request for verification.
(2) The exporting Party shall, within fifteen days of suspension of preferential tariff benefits
for a good, be notified of the reasons for such suspension.
(3) Upon receipt of the notification for suspension, the competent authority of exporting Party
may request for consultations.
(4) The consultations may occur by means of e-mail communications, video conference
and/or meetings and may also involve joint verification, or as mutually agreed.
(5) Pursuant to the consultations between both Parties, and such measures as may be
mutually agreed, both Parties shall resolve to:
(a) restore preferential benefit to the good with retrospective effect; or
(b) restore preferential benefit to the good with prospective effect, subject to
implementation of any mutually agreed measures by one or both Parties; or
(c) continue with the suspension of preferential benefits to the good, subject to
remedies available under rule 28.
30. Penalties. - (1) Each Party shall adopt or maintain measures that provide for the
imposition of civil, administrative, and, where appropriate, criminal sanctions for violations of
its customs laws and regulations, including those governing tariff classification, customs
valuation, rules of origin, and the entitlement to preferential tariff treatment under the
Agreement.
(2) Nothing contained in these rules shall preclude the application of the respective national
legislation relating to breach of customs laws or any other law for the time being in force on
the importer or Exporter or Producer or Manufacturer or Approved Exporter in both the
territories of both Parties.
31. Relevant dates. - The time periods set in these rules shall be calculated on a
consecutive day basis as from the day following the fact or event which they refer to.
[F. No. 15020/2/2017-Dir(ICD)]
VS \h
(Rathakrishnan Ananth)
Deputy Secretary to the Government of India
ANNEX 1: PRODUCT SPECIFIC RULES
(See Rule 3)
ate Product Specific
HS Code | Description of product Rules (PSRs)
Chapter 1 Live animals. WoO
Chapter 2 Meat and edible meat offal. Wo
Fish and crustaceans, molluscs and other aquatic
ExGhapiers invertebrates. WO
Other (Fresh and chilled fish fillets, of Tuna,
Ex 030449 Monkfish, Hake fish and Salmon) CTR
Ex 030487 Other (Frozen fillets of Skipjack and Bonito) CTH and 25% VA
Other (Frozen fillets of Yellowfin tuna, frozen pieces,
Ex 030489 chunks of fish, fillets & steak of Rainbow Runner & CTH
Dorade)
Other (Yellowfin tuna bellies, offcuts, steak, Skipjack
offcuts, Bigeye tuna bellies, Ailes de Raie; Hareng;
Ex'030499 Ques de Lotte; Cabillaud; Salmon; ‘Grenadier en CTH and 25% VA
tranche’, Albacore)
Ex 030569 -- Other (Snoek (barracouta) (Thyrsites atun) CTH
Dairy produce; birds’ eggs; natural honey; edible
Chapter 4 products of animal origin, not elsewhere specified or | WO
included.
Products of animal origin, not elsewhere specified or
Chapter 5 iaaludGd: Wo
Live trees and other plants; bulbs, roots and the like;
Chapteré cut flowers and ornamental foliage. Wo
Chapter 7 Edible vegetables and certain roots and tubers. Wo
Ex Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons. | WO
080132 -- Shelled (Cashew kernel) CTSH
Ex Chapter 9 | Coffee, tea, maté and spices. wo
090520 - Crushed or ground (Vanilla) CTSH
Chapter 10 Cereals. Wo
Products of the milling industry; malt; starches;
Chapter (1 insulin; wheat gluten. we
Oil seeds and oleaginous fruits; miscellaneous
Chapter 12 grains, seeds and fruit; industrial or medicinal plants; | WO
straw and fodder.
Chapter 13 Lac; natural gums, resins, gum-resins and oleoresins | WO
Product Specific
HS Code Description of product
Rules (PSRs)
(for example, balsams)
Chapter 14 Vegetable plaiting materials; vegetable products not
elsewhere specified or included. Wo
Animal or vegetable fats and oils and their cleavage
Ex Chapter 15 | products; prepared edible fats; animal or vegetable wo
waxes.
150410 - Fish-liver oils and their fractions cc
- Fats and oils and their fractions, of fish, other than
150420 liver oils cc
Preparations of meat, of fish or of crustaceans,
Ex Chapter 16 molluscs or other aquatic invertebrates. wo
1603 Extracts and Juices of meat, fish or crustaceans, cc
molluscs and other aquatic invertebrates:
160431 -- Caviar cc
160432 -- Caviar substitutes cc
160414 -- Tunas, skipjack and bonito (Sarda spp.): CTH
160420 - Other prepared or preserved fish: CTH
Ex Chapter 17 | Sugars and sugar confectionery. CTSH or 40% VA
Raw Sugar not containing added flavoring or
170112 colouring matter wo
--Beet sugar
170113 -- Cane sugar as specified in footnote’ Wo
*Subheading 1701.13 covers only cane sugar obtained without Centrifugation, whose content of sucrose by
weight, in the dry state, corresponds to a polarimeter reading of 690 or more but less than 930 . The product
contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are
surrounded by residues of molasses and other constituents of sugar cane
Product Specific HS Code | Description of product
Rules (PSRs)
Other cane sugar
40% VA s.t 40%
Ex 170114 — Demerara sugar’ Ee imported
-- Soft sugar®
Other refined sugar not containing added flavouring . 170199 or colouring matter CTSH or 40% VA
Ex Chapter 18 | Cocoa and cocoa preparations wo
1803 Cocoa paste, whether or not defatted. CTH or 35% VA
1804 Cocoa butter, fat and oil CTH or 35% VA
1805 Cocoa powder, not containing added sugar or other CTH or 35% VA
sweetening matter.
1806 Chocolate and other food preparations containing CTH or 35% VA
cocoa.
Preparations of cereals, flour, starch or milk;
Ex Chapter 19 pastrycooks' products. Wo
Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as
1902 spaghetti, macaroni, noodles, lasagne, gnocchi, cc
ravioli, cannelloni; couscous, whether or not
prepared.
Bread, pastry, cakes, biscuits and other bakers’
wares, whether or not containing cocoa; communion
1905 wafers, empty cachets of a kind suitable for cc
pharmaceutical use, sealing wafers, rice paper and
similar products.
Preparations of vegetables, fruit, nuts or other parts
Ex Chapter 20 of plants.
WoO
*Demerara sugar” means unrefined Golden Brown non-GMO centrifugal cane sugar in solid form not containing
added flavouring or colouring matter. It contains 97 % or more by weight of sucrose determined by the
polarimetric method and a sulphite content expressed as Sulphur dioxide not exceeding 10 ppm. The sugar has
not been subjected to ionizing radiation and is suitable for direct consumption without further processing.
3Soft sugar” means unrefined fine grain non-GMO. centrifugal cane sugar in solid form with moisture content of at
least 0.4% and not containing added flavouring or colouring matter. It contains 84% or more by weight of
sucrose determined by the polarimetric method and a sulphite content expressed as Sulphur dioxide not
exceeding 10 ppm. The sugar has not been subjected to ionizing radiation and is suitable for direct
consumption without further processing.
Product Specific
HS Code Description of product
Rules (PSRs)
- Other: (Vegetables, fruit, nuts and other edible parts
200190 of plants, prepared or preserved by vinegar or acetic | CC
acid, other than cucumbers and gherkins)
200710 - Homogenised preparations ce
Other(Jams, fruit jellies, marmalades, fruit or nut
purée and fruit or nut pastes, obtained by cooking,
200799 whether or not containing added sugar or other cc
sweetening matter, other than its homogeneous
preparations)
200820 - Pineapples
cc
Other(Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or not
200899 containing added sugar or other sweetening matter | CC
or spirit, not elsewhere specified or included, , other
than palm hearts, cranberries and mixtures
Ex Chapter 21 | Miscellaneous edible preparations. wo
210690 Other food preparation CTH and 35% VA
Ex Chapter 22 | Beverages, spirits and vinegar. Wo
2203 Beer made from malt. CC and 35%VA
Other fermented beverages (for example, cider,
perry, mead, saké); mixtures of fermented beverages
2206 f CC and 35%VA
and non-alcoholic beverages, not elsewhere
specified or included.
Undenatured ethyl alcohol of an alcoholic strength by
2207 volume of 80% vol or higher; ethyl alcohol and other | CC and 35%VA
spirits, denatured, of any strength.
Undenatured ethyl alcohol of an alcoholic strength by
2208 volume of less than 80% vol; spirits, liqueurs and CC and 35%VA
other spirituous beverages.
Vinegar and substitutes for vinegar obtained from
2209 < :
CC and 35%VA
acetic acid.
Residues and waste from the food industries;
Ex Chapter 23
Wo
prepared animal fodder.
Product Specific
HS Code | Description of product Rules (PSRs)
Ex 230120 Fish meal CC or 35%VA
Ex230990 - Other (Feeds for fish, marine animals) (ee
Chapter 24 Tobacco and manufactured tobacco substitutes. WoO
Salt; sulphur; earths and stone; plastering materials,
Chapter 25
CTH or 35% VA
lime and cement.
Chapter 26 Ores, slag and ash. CTH or 35% VA
Mineral fuels, mineral oils and products of their
Chapter 27 ‘ 5 i ‘ CTH or 35% VA
distillation; bituminous substances; mineral waxes.
Inorganic chemicals; organic or inorganic compounds
Chapter 28 of precious metals, of rare-earth metals, of CTH or 35% VA
radioactive elements or of isotopes.
Chapter 29 Organic chemicals. CTH or 35% VA
Chapter 30 Pharmaceutical products. CTH or 40% VA
Chapter 31 Fertilisers. CTH or 35% VA
Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other colouring
Chapter 32 : : CTH or 35% VA
matter; paints and varnishes; putty and other
mastics; inks.
Essential oils and resinoids; perfumery, cosmetic or
Chapter 33 : ; CTH or 35% VA
toilet preparations.
Soap, organic surface-active agents, washing
preparations, lubricating preparations, artificial
waxes, prepared waxes, polishing or scourin:
Chapter 34 e B B eit 2 ‘ 2 ‘i CTH or 35% VA
preparations, candles and similar articles, modelling
pastes, "dental waxes" and dental preparations with
a basis of plaster.
Albuminoidal substances; modified starches; glues;
Chapter 35
CTH or 35% VA
enzymes.
Product Specific
HS Code | Description of product Rules (PSRs)
Explosives; pyrotechnic products; matches;
Chapter 36 : ‘ : CTH or 35% VA
Pyrophoric alloys; certain combustible preparations.
Chapter 37 Photographic or cinematographic goods. CTH or 35% VA
Chapter 38 Miscellaneous chemical products. CTH or 35% VA
Chapter 39 Plastics and articles thereof. CTH or 35% VA
Ex Chapter 40 | Rubber and articles thereof. CTH and 35% VA
400110 - Natural rubber latex, whether or not pre-vulcanised | WO
400121 -- Smoked sheets WoO
400122 -- Technically specified natural rubber (TSNR) wo
Other (Natural rubber, balata, gutta-percha, guayule,
chicle and similar natural gums, in primary forms or
400129
Wo
in plates, sheets or strip, other than smoked sheets
and TSNR)
Raw hides and skins (other than furskins) and
Chapter 41
CTH or 35% VA
leather.
Articles of leather; saddlery and harness; travel
Ex Chapter 42 | goods, handbags and similar containers; articles of | CC and 35 % VA
animal gut (other than silk worm gut).
Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument
cases, gun cases, holsters and similar containers;
travelling-bags, insulated food or beverages bags,
4202 toilet bags, rucksacks, handbags, shopping-bags, CC or 35% VA
wallets, purses, map-cases, cigarette-cases,
tobacco-pouches, tool bags, sports bags, bottle-
cases, jewellery boxes, powder-boxes, cutlery cases
and similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials, of
Product Specific
HS Code Description of product
Rules (PSRs)
vulcanised fibre or of paperboard, or wholly or mainly
covered with such materials or with paper.
Articles of apparel and clothing accessories, of
4203 2 CC or 35% VA
leather or of composition leather.
4205 Other articles of leather or of composition leather: CC or 35% VA
Chapter 43 Furskins and artificial fur; manufactures thereof. CTH and 35% VA
Chapter 44 Wood and articles of wood; wood charcoal. CTH or 35% VA
Chapter 45 Cork and articles of cork. CTH or 35% VA
Manufactures of straw, of esparto or of other plaiting
Chapter 46 Es CTH or 35% VA
materials; basketware and wickerwork.
Chapter 47 Pulp of wood or of other fibrous cellulosic material; CTH or 35% VA
recovered (waste and scrap) paper or paperboard.
Chapter 48 Paper and paperboard; articles of paper pulp, of CTH or 35% VA
paper or of paperboard.
Printed books, newspapers, pictures and other
Chapter 49 products of the printing industry; manuscripts, CTH or 35% VA
typescripts and plans.
Chapter 50 Silk.
CTH or 35% VA
Wool, fine or coarse animal hair; horsehair yarn and Chapter 51 woven fabrie
CTH or 35% VA
5201 Cotton, not carded or combed. Wo
5202 Cotton waste (including yarn waste and garnetted wo
stock).
5203 Cotton, carded or combed.
Wo
5204 ae sewing thread, whether or not put up for retail wo
Cotton yarn (other than sewing thread), containing
5205 85% or more by weight of cotton, not put up for retail | CTH OR 40%
sale.
Cotton yarn (other than sewing thread), containing
5206 less than 85% by weight of cotton, not put up for CTH OR 40%
retail sale.
5207 Cotton yarn (other than sewing thread) put up for CTHOR 40%
retail sale.
ie
Product Specific HS Code __| Description of product
Rules (PSRs)
Woven fabrics of cotton, containing 85% or more by oj
ees weight of cotton, weighing not more than 200 g/m2. CT Bisnd ae VA
Woven fabrics of cotton, containing 85% or more by é
gene weight of cotton, weighing more than 200 g/m2. eUiiand 30% VA
Woven fabrics of cotton, containing less than 85% by
5210 weight of cotton, mixed mainly or solely with man- CTH and 30% VA
made fibres, weighing not more than 200 g/m2.
Woven fabrics of cotton, containing less than 85% by
5211 weight of cotton, mixed mainly or solely with man- CTH and 30% VA
made fibres, weighing more than 200 g/m2.
5212 Other woven fabrics of cotton. CTH and 30% VA
Other vegetable textile fibres; paper yarn and woven = Chapter 53 fabrics of paper yarn CTH or 35% VA
Ex Chapter 54 | Man-made filaments
CTH
Woven fabrics of synthetic filament yarn, including
5407 woven fabrics obtained from materials of heading WeNen andidyedior
printed
54.04.
Woven fabrics of artificial filament yarn, including
5408 woven fabrics obtained from materials of heading CTH and 35% VA
54.05.
Ex Chapter 55 | Man-made staple fibres
CTH
5512 Woven fabrics of synthetic staple fibres, containing woven and dyed or
85% of more by weight of synthetic staple fibres. printed
Woven fabrics of synthetic staple fibres, containing
5513 less than 85% by weight of such fibres, mixed mainly | woven and dyed or
or solely with cotton, of a weight not exceeding 170 _| printed
g/m2.
Woven fabrics of synthetic staple fibres, containing
5514 less than 85% by weight of such fibres, mixed mainly | woven and dyed or
or solely with cotton, of a weight exceeding 170 printed
g/m2.
5515 Other woven fabrics of synthetic staple fibres. an ¥ and ayedior
5516 Woven fabrics of artificial staple fibres CTH and 35% VA
Wadding of textile materials and articles thereof;
5601 textile fibres, not exceeding 5 mm in length (flock), Sun AN and
textile dust and mill neps.
Ved er puate:
Felt, whether or not impregnated, coated, covered or | Spun, woven and 5602 ?
‘ laminated.
dyed or printed
5603 Nonwovens, whether or not impregnated, coated, Spun, woven and
Product Specific
HS Code __| Description of product Rules (PSRs)
covered or laminated dyed or printed
Rubber thread and cord, textile covered; textile yarn,
and strip and the like of heading 54.04 or 54.05,
eens impregnated, coated, covered or sheathed with cr
rubber or plastics.
Metallised yarn, whether or not gimped, being textile
5605 yarn, or strip or the like of heading 54.04 or 54.05, CTH
combined with metal in the form of thread, strip or
powder or covered with metal.
Gimped yarn, and strip and the like of heading 54.04
5606 or 54.05, gimped (other than those of heading 56.05 CTH
and gimped horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarn.
Twine, cordage, ropes and cables, whether or not
5607 plaited or braided and whether or not impregnated, CTH
coated, covered or sheathed with rubber or plastics.
Knotted netting of twine, cordage or rope; made up
5608 fishing nets and other made up nets, of textile CTH
materials.
Articles of yarn, strip or the like of heading 54.04 or
5609 54.05, twine, cordage, rope or cables, not elsewhere | CTH
specified or included.
Chapter 57 Carpets and other textile floor coverings CTH or 35% VA
Chapter 58 Special woven fabrics; tufted textile fabrics; lace; Spun, woven and
Pi tapestries; trimmings; embroidery dyed or printed
Impregnated, coated, covered or laminated textile
Chapter 59 fabrics; textile articles of a kind suitable for industrial So woven and
ers
lyed or printed
Chapter 60 Knitted or crocheted fabrics CTH and 35% VA
Articles of apparel and clothing accessories, knitted
Ex Chapter 61 operocheted
CTH and 35% VA
Women's or girls' overcoats, car-coats, capes,
cloaks, anoraks (including ski-jackets), wind-
6102 cheaters, wind-jackets and similar articles, knitted or CTH and 35 % VA
crocheted, other than those of heading 61.04.
Men's or boys' suits, ensembles, jackets, blazers,
6103 trousers, bib and brace overalls, breeches and shorts | CTH and 35 % VA
(other than swimwear), knitted or crocheted.
6104
CTH and 35 % VA
Women's or girls' suits, ensembles, jackets, blazers,
Product Specific
HS Code __| Description of product Rules (PSRs)
dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear),
knitted or crocheted.
6105 Men's or boys' shirts, knitted or crocheted. CTH and 35 % VA
Women or girls' blouses, shirts and shirt-blouses, sj
S106 knitted or crocheted. CtHandes VA
6109 T-shirts, singlets and other vests, knitted or CTH and 35 % VA
crocheted.
Jerseys, pullovers, cardigans, waistcoats and similar a
auto articles, knitted or crocheted. Ciitand 35% VA
6111 Babies' garments and clothing accessories, knitted or CTH and 35 % VA
crocheted.
6112 Track suits, ski suits and swimwear, knitted or CTH and 35 % VA
crocheted.
Articles of apparel and clothing accessories, not " Ex Chapter 62 knifed of crocheted CTH and 35% VA
Men's or boys' suits, ensembles, jackets, blazers,
6203 trousers, bib and brace overalls, breeches and shorts | CTH and 35 % VA
(other than swimwear).
Women's or girls' suits, ensembles, jackets, blazers,
6204 dresses, skirts, divided skirts, trousers, bib and brace | CTH and 35 % VA
overalls, breeches and shorts (other than swimwear).
6205 Men's or boys' shirts. CTH and 35 % VA
6206 Women's or girls' blouses, shirts and shirt-blouses. {CTH and 35% VA
Other made-up textile articles; sets; worn clothing CTH and 35% VA
Ee ehapienc2 and worn textile articles; rags :
6302 Bed linen, table linen, toilet linen and kitchen linen. _ | CTH or 40% VA
6304
CTH or 40% VA
Other furnishing articles, excluding those of heading
HS Code Description of product
Product Specific
Rules (PSRs)
94.04.
Chapter 64 —_| Footwear, gaiters and the like: parts of such articles | CTH and 35 % VA
Chapter 65 Headgear and parts thereof CTH or 35% VA
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, CTH or 35% VA
Chaptene6 whips, riding-crops; and parts thereof
Prepared feathers and down and articles made of .
Chapter 67 feathers or of down; artificial flowers; articles of CTH or 35% VA
human hair
Articles of stone, plaster, cement, asbestos, mica or CTH or 35% VA
Chrapter.66 similar materials 3
Chapter 69 Ceramic products CTH or 35% VA
Chapter 70 _| Glass and glassware CTH or 35% VA
Natural or cultured pearls, precious or semi-precious
Ex Chapter 71 | stones, precious metals, metals clad with precious CTH
metal, and articles thereof; imitation jewellery; coin
7102 svstONee whether or not worked but not mounted CTSH and 15%
CTH, except from HS
Exe sol 7113 to 7118
710812 Other unwrought forms 15% VA
Articles or jewellery and parts thereof, of precious "
iS metal or of metal clad with precious metal Clr and-30% VA
Articles of goldsmiths’ or silversmiths' wares and
7114 parts thereof, of precious metal or of metal clad with | CTH and 30% VA
precious metal.
Other articles of precious metal or of metal clad with
7115: precious metal. CTH and 30% VA
Articles of natural or cultured pearls, precious or
7116 semi-precious stones (natural, synthetic or CTH and 30% VA
reconstructed).
7117 Imitation Jewellery CTSH and 35% VA
Product Specific
HS Code Description of product Rules (PSRs)
7118 Coins
CTH and 30% VA
Ex Chapter 72 | Iron and steel CTH and 40% VA
7204 Ferrous waste and scrap cc
Chapter 73 Articles of iron or steel CTH or 35% VA
Ex Chapter 74 | Copper and articles thereof CTH and 35% VA
7404 Copper waste and scrap cc
Chapter 75 Nickel and articles thereof CTH or 35% VA
Ex Chapter 76 | Aluminium and articles thereof CTH and 50% VA
7602 Aluminium waste and scrap cc
Chapter 78 Lead and articles thereof CTH or 35% VA
Chapter 79 Zinc and articles thereof CTH or 35% VA
Chapter 80 Tin and articles thereof CTH or 35% VA
Chapter 81 Other base metals; cermets; articles thereof CTH or 35% VA
Chanter a2 | atl ene eed a abe eh i es of eee cor 35% VA
Chapter 83 Miscellaneous articles of base metal CTH or 35% VA
Ex Chapter 84 ae er ales machinery and mechanical or ans 35% VA
oor Seeeeteee rere. lemmasoxvs
seen 7 paceman cette ler ana conve
in) emer Ge? craarisoxva
e400 | Fema comtunieraera ermnam pmo tor Teritanaaox vA
Machine tools for working any material by removal of
material, by laser or other light or photon beam, ultra-
8456 sonic, electro-discharge, electro-chemical, electron CTH and 40 % VA
beam, ionic-beam or plasma arc processes; water-jet
cutting machines
Machining centres, unit construction machines
8457 (single station) and multi-station transfer machines, | CTH and 40 % VA
for working metal.
8458 Lathes (including turning centres) for removing metal. | CTH and 40 % VA
8459 Machine-tools (including way-type unit head CTH and 40 % VA
HS Code Description of product
Product Specific
Rules (PSRs)
machines) for drilling, boring, milling, threading or
tapping by removing metal, other than lathes
(including turning centres) of heading 84.58.
8460
Machine-tools for deburring, sharpening, grinding,
honing, lapping, polishing or otherwise finishing
metal or cermets by means of grinding stones,
abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of
heading 84.61.
CTH and 40 % VA
8461
Machine-tools for planing, shaping, slotting,
broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting-off and other machine-tools
working by removing metal or cermets, not
elsewhere specified or included.
CTH and 40 % VA
8462
Machine-tools (including presses) for working metal
by forging, hammering or die-stamping; machine-
tools (including presses) for working metal by
bending, folding, straightening, flattening, shearing,
punching or notching; presses for working metal or
metal carbides, not specified above.
CTH and 40 % VA
8463
Other machine-tools for working metal or cermets,
without removing material.
CTH and 40 % VA
8482 Ball or roller bearings
CTH and 50% VA
848360
Clutches and shaft couplings (including universal
joints)
CTH and 50% VA
8484
Gaskets and similar joints of metal sheer ting
combined with other material or of two or more layers
of metal; sets or assortments of gaskets and similar
joints, dissimilar in composition, put up in pouches,
envelopes or similar packings; mechanical seals
CTH and 40% VA
Ex 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
CTH and 35% VA
8511
Electrical ignition or starting equipment of a kind
used for spark-ignition or compression-ignition
internal combustion engines (for example, ignition
magnetos, magneto-dynamos, ignition coils, sparking
plugs and glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs of a
kind used in conjunction with such engines.
CTH and 50% VA
8512
Electrical lighting or signalling equipment (excluding
articles of heading 85.39), windscreen wipers,
defrosters and demisters, of a kind used for cycles or
CTH and 50% VA
HS Code Description of product
Product Specific
Rules (PSRs)
motor vehicles.
Chapter 86
Railway or tramway locomotives, rolling-stock and
Parts thereof; railway or tramway track fixtures and
fittings and parts thereof; mechanical (including
electro-mechanical) traffic signalling equipment of all
kinds
CTH or 35% VA
Chapter 87
Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof
CTH and 50% VA
Chapter 88 Aircraft, spacecraft, and parts thereof
CTH or 35% VA
Chapter 89 Ships, boats and floating structures
CTH or 35% VA
Ex Chapter 90
Optical, photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments
and apparatus; parts and accessories thereof
CTH and 35% VA
9001
Optical fibres and optical fibre bundles: optical fibre
cables other than those of heading 85.44; sheets and
plates of polarising material; lenses (including
contact lenses), prisms, mirrors and other optical
elements, of any material, unmounted, other than
such elements of glass not optically worked.
CTH or 40 % VA
9003
Frames and mountings for spectacles, goggles or the
like, and parts thereof.
CTH or 40 % VA
9004
Spectacles, goggles and the like, corrective,
protective or other.
CTH or 40 % VA
9018
Instruments and appliances used in medical,
surgical, dental or veterinary sciences, including
scintigraphic apparatus, other electro-medical
apparatus and sight-testing instruments.
CTH or 40 % VA
9021
Orthopaedic appliances, including crutches, surgical
belts and trusses; splints and other fracture
appliances; artificial parts of the body; hearing aids
and other appliances which are worn or carried, or
implanted in the body, to compensate for a defect or
disability.
CTH or 40 % VA
Ex Chapter 91 Clocks and watches and parts thereof
CTH and 35%
9101
Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal
or of metal clad with precious metal.
CTSH or 40 % VA
9103
Clocks with watch movements, excluding clocks of
heading 91.04. CTSH or 40 % VA
aoe
Product Specific HS Code |Description of product
Rules (PSRs)
9105 Other clocks.
CTSH or 40 % VA
9108 Watch movements, complete and assembled. CTSH or 40 % VA
9109 Clock movements, complete and assembled. CTSH or 40 % VA
Complete watch or clock movements, unassembled
or partly assembled (movement sets); incomplete i
2010 watch or clock movements, assembled; rough watch CTSH or 40 % VA
or clock movements.
9411 Watch cases and parts thereof. CTSH or 40 % VA
Watch straps, watch bands and watch bracelets, and 5 9113 parts thereof.
CTSH or 40 % VA
9114 Other clock or watch parts. CTSH or 40 % VA
Chapter 92 Musical instruments; parts and accessories of such CTH or 35% VA
articles
Chapter 93 Arms and ammunition; parts and accessories thereof | CTH and 35 % VA
Furniture; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings; lamps and
Chapter 94 lighting fittings, not elsewhere specified or included; |CTH and 35% VA
illuminated signs, illuminated name-plates and the
like; prefabricated buildings
Toys, games and sports requisites; parts and i
Chapter 25 accessories thereof CTH oF 35% VA
Chapter 96 Miscellaneous manufactured articles CTH or 35% VA
Chapter 97 Works of art, collectors’ pieces and antiques CTH or 35% VA
ANNEX 2 - APPROVED EXPORTER SCHEME OF SELF-CERTIFICATION UNDER INDIA-
MAURITIUS TRADE AGREEMENT
(See Rule 13)
45 The competent authority of the exporting Party may, subject to domestic regulations,
authorise an eligible exporter (hereafter known as an “approved exporter”) established in
that Party to self-certify their origin declaration, provided that the approved exporter accepts
full responsibility for certification of origin of the export product.
2; The competent authority of a Party shall after a due Process grant an authorisation
number to an approved exporter established in that Party. The authorisation number must be
unique for every approved exporter and be mentioned in the origin declaration.
3: The self-certification of origin of an approved exporter will have the following wording:
“The exporter (name with authorisation number) of the product(s) covered by this
commercial document declares that, except where otherwise clearly indicated, these
products are of * preferential origin according to the rules of origin under the
India-Mauritius Trade Agreement and that the criteria met is ° with/without
bilateral cumulation. The exporter of the product(s) accepts full responsibility for this
origin declaration”
4. The origin declaration must be provided in English, in a legible and permanent form, on
any commercial document such as commercial invoice that identifies the approved exporter
and the originating products. The commercial document which includes the origin declaration
must be signed by an authorised signatory.
5; An origin declaration may be completed when the products to which it relates are
exported, or within 12 months of exportation.
6. The competent authority of the Party of export shall maintain a system to monitor the
proper use of an authorisation. The authorisation may be withdrawn if the approved exporter
no longer fulfils the requirements or makes improper use of the authorisation.
7. The Parties shall notify the original list of their approved exporters with authorisation
numbers along with any modifications thereof to each other's competent authorities. They
shall also notify the domestic regulatory framework of the approved exporter scheme.
f The country of origin must be indicated in this field i.e. “Indian” or “Mauritius”
. “WO" for wholly originating; “PSR” followed by the HS6 digit code of that product for product
specific rules
ANNEX 3 - INDIAN AGENCIES AUTHORISED TO ISSUE CERTIFICATE OF ORIGIN
UNDER THE INDIA-MAURITIUS CECPA
(See Rule 13)
Agency
Product Category
Export Inspection
Inspection Agencies
Council and Export All products
Marine Products Export Development
Authority and regional offices
Marine products
Development Commissioner, Handicraft
and regional offices
Handicraft
Spices Board, Spices and Cashew nuts
Coir Board,
Coir and Coir products
Textile Committee and regional offices Textiles and Clothing
Central Silk Board and regional offices Silk products
MEPZ special Economic Zone
All products by Units in Madras SEZ and
EOUs located within the jurisdiction.
Kandla Special Economic zone,
All products manufactured by Units in
Kandla and Surat SEZs and EOUs
located within the respective jurisdiction
SEEPZ Special Economic Zone
All products manufactured by Units in
SEEPZ SEZ and EOUs located within the
respective jurisdiction.
Cochin Special Economic Zone, All products manufactured by Units in
Cochin SEZ and EOUs located within the
respective jurisdiction
NOIDA Export Processing Zone All products manufactured by Units in
Noida SEZ and EOUs located within the
respective jurisdiction
Vishakhapatnam SEZ All products manufactured by Units in
Vishakhapatnam SEZ and EQUs located
within the respective jurisdiction
Falta SEZ
All products manufactured by Units in
Falta SEZ and EOUs located within the
respective jurisdiction
Directorate General of Foreign Trade and
regional offices
All products
Tobacco Board
Tobacco and tobacco products
Agricultural and Processed Food Products
Export Development Authority (APEDA)
Agricultural Products
ANNEX 4 - MAURITIUS AGENCIES AUTHORISED TO ISSUE CERTIFICATE OF ORIGIN
UNDER THE INDIA-MAURITIUS CECPA
(See Rule 13)
Mauritius Revenue Authority (Customs)
ANNEX 5 - FORMAT OF THE CERTIFICATE OF ORIGIN UNDER THE INDIA-MAURITIUS
TRADE AGREEMENT
(See Rule 13)
1 Exporter’s Name, | Certification No. Number of page
Address and Country:
/
re Importer’s| AGREEMENT BETWEEN INDIA AND MAURITIUS
[consignee’s] Name, Address
and Country
CERTIFICATE OF ORIGIN
3. Transport details
4. Item number (as 5. ORIGIN 6. Gross 7. Invoice number(s)
necessary); Marks and criterion Weight or and date(s)
numbers; Number and kind of| (see overleaf other
packages; Description of note) Quantity’
good(s); HS tariff classification
number
8. Remarks:
3 ISSUED RETROSPECTIVELY
9.Declaration by the exporter: | 10. Certification
I, the undersigned, declare It is hereby certified, on the basis of control carried
that: out, that the declaration by the exporter is correct.
- the above details and
statement are true and Export Document Number:
accurate;
- the good(s) described above | Issuing Authority:
meet the condition(s) required
for the issuance of this
certificate; Stamp
- the country of origin of the
good(s) described above is Place and Date:
Place and Date:
Signature:
Signature:
Name (printed):
Company:
Overleaf Notes-
1. The following origin criteria code should be inserted in Box 5
(i) WO for Wholly Obtained
(ii) PSR for Product Specific Rules
ANNEX 6 - MINIMUM REQUIRED INFORMATION
(See Rule 17)
1. Name and Address of the Exporter /Manufacturer:
2. Registration Number:
3. Country of origin:
All cost and price figures are to be shown in United States of America dollars ($)/national
currency
4. Export Product-wise general information:
S. No. Description of Model/Brand HS code | FOB value
5 Good - wise material cost information (to be furnished for each good listed in Para 4
above):
A B Cc D E F G H
SI. | Description of | Quantity | Unit | Total | HS Supplier's | Country of
no.| component, | and Unit | CIF CIF | Code | name and | Origin of the
materials, Value | Value | (at six} address | component,
inputs, parts or digit materials,
produce level) inputs, parts
or produce
In column H, the entry shall be made to indicate the Country of Origin in terms of the Rules
of Origin as one of the following: -
(i) India;
(ii) Other Party;
(iii) non-originating materials used in production.
6. Calculation
Te
(i) Value of non-originating materials used in production as a percentage of
FOB value:
(ii) Value of originating materials as a percentage of FOB value:
Description of the manufacturing process:
DECLARATION
| declare that the information provided by me as above is true and correct.
| will permit, as and when required, inspection of our factory/good and undertake to maintain
up to date costing records.
Signature, Name and Designation of the signatory
FOR OFFICIAL USE
The particulars given above have been checked, verified by the records
maintained by the applicant and found to be correct. On the strength of this evidence, the
applicant is eligible to claim that the products have originated from as shown
in serial number 3 above in terms of the provisions of Rules of Origin of the Agreement.
Place and Date:
Signature and Name of the Competent Authority with Official Seal
