[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)
Notification
New Delhi, the 14
th
September, 2018
No. 79/2018 - Customs (N.T.)
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, on being satisfied that it
is necessary in the public interest so to do, hereby makes the following rules further to amend
the Customs Tariff Determination of Origin of Goods under the Comprehensive Economic
Cooperation Agreement between the Republic of India and Republic of Singapore Rules,
2005, 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
Agreement between the Republic of India and Republic of Singapore (Amendment) Rules,
2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. (1) In the Customs Tariff Determination of Origin of Goods under the
Comprehensive Economic Cooperation Agreement between the Republic of India and
Republic of Singapore Rules, 2005, (hereinafter referred to as the said rules),-
(2) In the said rules, in Rule 5, in paragraph 1,-
(i) in clause (i) of sub-paragraph (a) for the figure “60%”, the words “sixty-five
per cent.” shall be substituted;
(ii) in clause (ii) of sub-paragraph (a) for the words “four digit”, the words “six-
digit” shall be substituted.
(3) In the said rules, after Rule 5, the following rule shall be inserted, namely:-
“ 5A. De Minimis
1. A good that does not undergo a change in tariff classification pursuant to Rule
5 and Annex B in the final process of production shall be considered as originating if:
(a) for all goods except those falling within chapters 50 through 63 of the
Harmonised System:
(i) the value of all non-originating materials used in its production, which
do not undergo the required change in tariff classification, does not
exceed ten per cent. of the FOB value of the good; and
(ii) the good meets all other applicable criteria set forth in the rules for
qualifying as an originating good; and
(b) for goods falling within chapters 50 through 63 of the Harmonised System:
(i) the total weight of non-originating basic textile materials used in its
production, which do not undergo the required change in tariff
classification, does not exceed seven per cent. of the total weight of all
the basic textile material used; and
(ii) the good meets all other applicable criteria set forth in the rules for
qualifying as an originating good.
2. The value of such non-originating materials shall be included in the value of
non-originating materials for any applicable local value added content requirement for
the good.”.
(4) In the said rules, in Rule 16,-
(i) after the words “the government of the exporting Party”, the brackets and
words “(referred to herein as “the Issuing Authority”)” shall be inserted;
(ii) the brackets and words “(referred to herein as “the certifying Authority”)”
shall be omitted.
(5) In the said rules, in Rule 17,-
(i) in paragraph 2, for the words “the customs administration”, the words “the
Customs Authority” shall be substituted;
(ii) in paragraph 2, for the words “the certifying authority”, the words “the Issuing
Authority” shall be substituted;
(iii) in paragraph 3, for the words “the certifying authority”, the words “the Issuing
Authority” shall be substituted.
(6) In the said rules, in Annex A,-
(i) in Rule 1, for the brackets, word and figure “(Attachment 1)”, the brackets and
word “(Attachment)” shall be substituted;
(ii) in Rule 7,-
(a) in paragraph (b), for the word and figure “Appendix 1”, the word
“Attachment” shall be substituted;
(b) after paragraph (e), the following paragraphs shall be inserted,
namely:-
“(f) In all cases, the number and date of the commercial invoice
shall be indicated in the box reserved for this purpose in the
Certificate of Origin.
(g) The Certificate of Origin shall bear the signature and official
seal of the Issuing Authority. The signature and official seal
may be applied electronically.”.
(iii) in Rule 13, for paragraph (a), the following shall be substituted, namely:-
“(a) Certificate of Origin shall be submitted to the Customs Authority of
the importing Party within its validity period, 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;
(aa) If a claim for preferential treatment is made without producing the
Certificate of Origin, 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
subject to and in accordance with the laws and procedures of the
importing Party. The guarantee shall be refunded to the importer if a
Certificate of Origin is subsequently produced by the Importer in
accordance to the laws and procedures of the importing Party.”;
(iv) for Rule 15, the following shall be substituted, namely:-
“(va) RETROACTIVE CHECKS
RULE 15
(a) The Customs Authority of the importing Party, may initiate a
retroactive check relating to the authenticity of a certificate, as well as
the veracity of the information contained therein, in accordance with
the procedures established in the Rules, in cases of doubt or on random
basis.
(b) In cases where the Customs Authority of the importing Party deems it
necessary to seek a retroactive check from the Issuing 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
Certificate of Origin.
(c) The Customs Authority of the importing Party may suspend the
provisions on preferential treatment while awaiting the result of
verification. However, it may release the products to the importer
subject to any administrative measures deemed necessary, provided
that they are not held to be subject to import prohibition or restriction
and there is no suspicion of fraud.
RULE 15A
Any request made pursuant to rule 15 shall be in accordance with the
following procedure, namely:
(a) The Customs Authority of the importing Party shall make a request for
retroactive check by providing a copy of the Certificate(s) of Origin.
(b) The Customs Authority shall specify whether it requires a verification
of the genuineness of the Certificate of Origin to rule out any forgery,
or seeks 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/producer/manufacturer, for such inquiry or documents,
as necessary.
(d) The Issuing 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 Certificate of Origin,
including the seal and signatures of the Issuing Authority;
(ii) 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 Party for a period no more than sixty days.
(e) On receiving the results of the retroactive check pursuant to clause (d),
if the Customs Authority of the importing Party deems it necessary to
request for further information, the Customs Authority of the importing
Party shall communicate the fact to the Issuing Authority of the
exporting Party within thirty days. The term 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.”.
(7) In the said rules, for the Annex B, the following Annex shall be substituted, namely:-
“ANNEX B
PRODUCT SPECIFIC RULES
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
1
Chapter 1 Live animals
Wholly obtained
2
Chapter 2 Meat and edible meat offal
All materials of Chapter 1
and 2 used shall be wholly
obtained
3
Chapter 3
Fish and crustaceans, molluscs
and other aquatic invertebrates
Wholly obtained
4
Chapter 4
Dairy produce; bird’ eggs; natural
honey; edible products of animal
origin, not elsewhere specified or
included
Wholly obtained
5
Chapter 5
Products of animal origin, not
elsewhere specified or included
Wholly obtained
6
Chapter
11
Products of the milling industry;
malt; starches; inulin; wheat
gluten
All materials of Chapter 7,
8 and 10 used should be
wholly obtained
7
Chapter
12
Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and
fruit; industrial or medicinal
plants; straw and fodder
Wholly obtained
8
Chapter
13
Lac; gums, resins and other
vegetable saps and extracts
Wholly obtained
Chapter
15
Animal or vegetable fats and oils
and their cleavage products;
prepared edible fats; animal or
vegetable waxes
1507
Soya-bean oil and its fractions,
whether or not refined, but not
chemically modified
9
150790 - Other
CTH or VA >= 40%
based on direct method or
=< 60% based on indirect
method
10
1508
Ground-nut oil and its fractions,
whether or not refined, but not
chemically modified
CTSH or VA >= 35%
based on direct method or
=< 65% based on indirect
method
11
1509
Olive oil and its fractions, whether
or not refined, but not chemically
modified
CTSH or VA >= 35%
based on direct method or
=< 65% based on indirect
method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
12
151000
Other oils and their fractions,
obtained solely from olives,
whether or not refined, but not
chemically modified, including
blends of these oils or fractions
with oils or fractions of heading
1509
CTSH or VA >= 35%
based on direct method or
=< 65% based on indirect
method
Chapter
16
Preparations of meat, of fish or of
crustaceans, molluscs or other
aquatic invertebrates
1604
Prepared or preserved fish; Caviar
and caviar substitutes prepared
from fish eggs
13
160420 - Other prepared or preserved fish
VA >= 35% based on
direct method or =< 65%
based on indirect method
Chapter
18
Cocoa and cocoa preparation
14
1804 Cocoa butter, fat and oil VA >= 40% based on
direct method or =< 60%
based on indirect method
15
1805 Cocoa powder, not containing
added sugar or other sweetening
matter
VA >= 40% based on
direct method or =< 60%
based on indirect method
Chapter
19
Preparations of cereals, flour,
starch or milk; pastrycooks'
products
1901
Description: Malt extract; food
preparations of flour, groats, meal,
starch or malt extract, not
containing cocoa or containing
less than 40 % by weight of cocoa
calculated on a totally defatted
basis, not elsewhere specified or
included; food preparations of
goods of headings 0401 to 0404,
not containing cocoa or containing
less than 5 % by weight of cocoa
calculated on a totally defatted
basis, not elsewhere specified or
included
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
16
190190 - Other
CTSH or VA >= 35%
based on direct method or
=< 65% based on indirect
method
Chapter
21
Miscellaneous edible preparations
2103
Sauces and preparations therefor;
mixed condiments and mixed
seasonings; Mustard flour and
meal and prepared mustard
17
210310
- Soya sauce
CTH
2106
Food preparations not elsewhere
specified or included
18
210610
- Protein concentrates and
textured protein substances
VA >= 35% based on
direct method or =< 65%
based on indirect method
Chapter
23
Residues and waste from the food
industries; prepared animal fodder
2309
Preparations of a kind used in
animal feeding
19
230910
- Dog or cat food, put up for retail
sale
VA >= 35% based on
direct method or =< 65%
based on indirect method
Chapter
29
Organic chemicals
2905
Acyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives
- Saturated monohydric alcohols:
20
290512
-- Propan-1-ol (propyl alcohol)
and propan-2-ol (isopropyl
alcohol)
CTH
21
290513
-- Butan-1-ol (n-butyl alcohol)
CTH
22
290516
-- Octanol (octyl alcohol) and
isomers thereof:
CTSH or VA >= 35%
based on direct method or
=< 65% based on indirect
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
method
23
290516
- - Other VA >= 40% based on
direct method or =< 60%
based on indirect method
24
290723 -- 4,4'-Isopropylidenediphenol
(bisphenol A, diphenylolpropane)
and its salts
CTSH
2912
Aldehydes, whether or not with
other oxygen function; Cyclic
polymers of aldehydes;
Paraformaldehyde
- Acyclic aldehydes without other
oxygen function:
25
291219
-- Other:
CTH
2916
Unsaturated acyclic
monocarboxylic acids, cyclic
monocarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives
- Unsaturated acyclic
monocarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids and their derivatives:
291612
-- Esters of acrylic acid:
26
Ex --- Butyl acrylate
CTSH
2917
Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives
- Acylic polycarboxylic acids,
their anhydrides, halides,
peroxides, peroxyacids and their
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
derivatives:
27
291712
-- Adipic acid, its salts and esters
CTH
28
291739 Ex --- Dioctyl phthalate
RVC ≥ 40% based on
direct method or ≤ 60%
based on indirect method
Chapter
38
Miscellaneous chemical products
3824
Prepared binders for foundry
moulds or cores; Chemical
products and preparations of the
chemical or allied industries
(including those consisting of
mixtures of natural products), not
elsewhere specified or included
382490
- Other
29
Ex -- Electroplating salts; water
treatment chemicals; ion
exchanger; correcting fluid;
precipitated silica and silica gel;
oil well chemical: -
/kGramophone records
making material
CTH
Chapter
39
Plastics and articles thereof
3910
Silicones in primary forms
30
391000 - Silicones in primary forms:
VA >= 35% based on
direct method or =< 35%
based on indirect method
Chapter
44
Wood and articles of wood; wood
charcoal
31
4401
Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms; Wood in chips or particles;
Sawdust and wood waste and
scrap, whether or not
CTH
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
agglomerated in logs, briquettes,
pellets or similar forms
32
4402
Wood charcoal (including shell or
nut charcoal), whether or not
agglomerated
CTH
33
4403
Wood in the rough, whether or not
stripped of bark or sapwood, or
roughly squared
CTH
34
4404
Hoopwood; Split poles; Piles,
pickets and stakes of wood,
pointed but not sawn lengthwise;
Wooden sticks, roughly trimmed
but not turned, bent or otherwise
worked, suitable for the
manufacture of walking-sticks,
umbrellas, tool handles or the like;
Chipwood and the like.
CTH
35
4407
Wood sawn or chipped
lengthwise, sliced or peeled,
whether or not planed, sanded or
end-jointed, of a thickness
exceeding 6 mm
CTH
36
4408
Sheets for veneering (including
those obtained by slicing
laminated wood), for plywood or
for similar laminated wood and
other wood, sawn lengthwise,
sliced or peeled, whether or not
planed, sanded, spliced or end-
jointed, of a thickness not
exceeding 6mm
CTH
37
4410
Particle board, oriented strand
board (osb) and similar board (for
example, waferboard) Of wood or
other ligneous materials, whether
or not agglomerated with resins or
other organic binding substances
CTH
38
4411
Fibre board of wood or other
ligneous materials, whether or not
bonded with resins or other
CTH
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
organic substances
39
4412
Plywood, veneered panels and
similar laminated wood
CTH
40
4420
Wood marquetry and inlaid wood;
Caskets and cases for jewellery or
cutlery, and similar articles, of
wood; Statuettes and other
ornaments, of wood; Wooden
articles of furniture not falling in
Chapter 94
CTH
Chapter
48
Paper & paperboard, articles of
paper pulp, of paper or of
paperboard
4818
Toilet paper and similar paper,
cellulose wadding or webs of
cellulose fibres, of a kind used for
household or sanitary purposes, in
rolls of width not exceeding 36
cm, or cut to size or shape,
handkerchiefs, cleansing tissues,
towels, table clothes, serviettes,
napkins for babies, tampons, bed
sheets and similar household,
sanitary or hospital articles,
articles of apparel and clothing
accessories, of paper pulp, paper,
cellulose wadding or webs of
cellulose fibres
41
481840 - Sanitary towels and tampons,
napkins and napkin liners for
babies and similar sanitary articles
CTH
Chapter
49
Printed books, newspapers,
pictures and other products of the
printing industry; manuscripts,
typescripts and plans
4901 Printed books, brochures, leaflets
and similar printed matter,
whether or not in single sheets
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
42
490110 - In single sheets, whether or not
folded
VA >= 40% based on
direct method or =< 60%
based on indirect method
43
490199 -- Other VA >= 40% based on
direct method or =< 60%
based on indirect method
44
490290 - Other CTH
45 EX
491199 - - Hard copy (printed) of
computer software
CTH
Chapter
64
Footwear, gaiters and the like;
parts of such articles
46
6401
Waterproof footwear with outer
soles and uppers of rubber or of
plastics, the uppers of which are
neither fixed to the sole nor
assembled by stitching, riveting,
nailing, screwing, plugging or
similar processes
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
47
6402
Other footwear with outer soles
and uppers of rubber or plastics
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
48
6403
Footwear with outer sole of
rubber, plastics, leather or
composition leather and uppers of
leather
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
49
6404
Footwear with outer soles of
rubber, plastics, leather or
composition leather and uppers of
textile materials
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
50
6405 Other footwear
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
51
6406
Parts of footwear (including
uppers whether or not attached to
soles other than outer soles);
removable in-soles, heel cushions
and similar articles; gaiters,
leggings and similar articles, and
parts thereof
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
Chapter
84
Nuclear reactors, boilers,
machinery and mechanical
appliances; parts thereof
8401
Nuclear reactors; Fuel elements
(cartridges), non-irradiated, for
nuclear reactors; Machinery and
apparatus for isotopic separation
52
840120
- Machinery and apparatus for
isotopic separation, and parts
thereof
VA >= 35% based on
direct method or =< 65%
based on indirect method
53
840140 - Parts of nuclear reactors
VA >= 35% based on
direct method or =< 65%
based on indirect method
8402
Steam or other vapour generating
boilers (other than central heating
hot water boilers capable also of
producing low pressure steam)
super-heated water boilers
54
840290 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
8403
Central heating boilers other than
those of heading 8402
55
840390 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
8407
Spark-ignition reciprocating or
rotary internal combustion piston
engines
- Reciprocating piston engines of
a kind used for the propulsion of
vehicles of Chapter 87:
56
840731
-- Of a cylinder capacity not
exceeding 50 cc
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
57
840732
-- Of a cylinder capacity
exceeding 50 cc but not exceeding
250 cc
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
58
840733
-- Of a cylinder capacity
exceeding 250 cc but not
exceeding 1000 cc
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
59
840734
-- Of a cylinder capacity
exceeding 1000 cc:
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
8411
Turbo-jets, turbo-propellers and
other gas turbines
- Parts:
60
841191 -- Of turbojets or turbo propellers
VA >= 35% based on
direct method or =< 65%
based on indirect method
61
841199 -- Other
VA >= 35% based on
direct method or =< 65%
based on indirect method
8413
Pumps for liquids, whether or not
fitted with a measuring device;
Liquid elevators
- Parts:
62
841392 -- Of liquid elevators
VA >= 35% based on
direct method or =< 65%
based on indirect method
8415
Air-conditioning machines,
comprising a motor-driven fan
and elements for changing the
temperature and humidity,
including those machines in which
the humidity cannot be separately
regulated
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
63
841510
- Window or wall types, self-
contained or “split-system”
CTSH + VA >= 40%
based on direct method or
=< 60% based on indirect
method
64
841520
- Of a kind used for persons, in
motor vehicles:
CTSH + VA >= 40%
based on direct method or
=< 60% based on indirect
method
8416
Furnace burners for liquid fuel,
for pulverised solid fuel or for
gas; Mechanical stokers,
mechanical grates, mechanical ash
dischargers and similar appliances
65
841690 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
8417
Industrial or laboratory furnaces
and ovens, including incinerators,
non-electric
66
841790 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
8418
Refrigerators, freezers and other
refrigerating or freezing
equipment, electric or other; heat
pumps other than air-conditioning
machines of heading 8415
- Parts:
67
841891
-- Furniture designed to receive
refrigerating or freezing
equipment
VA >= 35% based on
direct method or =< 65%
based on indirect method
8420
Calendering or other rolling
machines, other than for metals or
glass, and cylinders therefor
- Parts:
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
68
842091 -- Cylinders
VA >= 35% based on
direct method or =< 65%
based on indirect method
8436
Other agricultural, horticultural,
forestry, poultry-keeping or bee-
keeping machinery, including
germination plant fitted with
mechanical or thermal equipment;
Poultry incubators and brooders
- Parts:
69
843691
-- Of poultry-keeping machinery
or poultry incubators and brooders
VA >= 35% based on
direct method or =< 65%
based on indirect method
70
843699 -- Other
VA >= 35% based on
direct method or =< 65%
based on indirect method
8437
Machines for cleaning, sorting or
grading seed, grain or dried
leguminous vegetables;
Machinery used in the milling
industry or for the working of
cereals or dried leguminous
vegetables, other than farm-type
machinery
71
843790 - Parts:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8439
Machinery for making pulp of
fibrous cellulosic material or for
making or finishing paper or
paperboard
- Parts:
72
843991
-- Of machinery for making pulp
of fibrous cellulosic material
VA >= 35% based on
direct method or =< 65%
based on indirect method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
8442
Machinery, apparatus and
equipment (other than the
machine-tools of headings 8456 to
8465) for preparing or making
plates, cylinders or other printing
components; plates, cylinders and
other printing components; plates,
cylinders and lithographic stones,
prepared for printing purposes (for
example, planed, grained or
polished)
73
844240
- Parts of the foregoing
machinery, apparatus or
equipment
VA >= 35% based on
direct method or =< 65%
based on indirect method
74
844331 -- Machines which perform two or
more of the functions of printing,
copying or facsimile transmission,
capable of connecting to an
automatic data processing
machine or to a network
CTSH
75
844332 -- Other, capable of connecting to
an automatic data processing
machine or to a network
CTSH
8448
Auxiliary machinery for use with
machines of heading 8444, 8445,
8446 or 8447 (for example,
dobbies, Jacquards, automatic
stop motions, shuttle changing
mechanisms); parts and
accessories suitable for use solely
or principally with the machines
of this heading or of heading
8444, 8445, 8446 or 8447 (for
example, spindles and spindle
flyers, card clothing, combs,
extruding nipples, shuttles, healds
and heald-frames, hosiery
needles)
- Parts and accessories of weaving
machines (looms) or of their
auxiliary machinery:
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
76
844849 -- Other:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8453
Machinery for preparing, tanning
or working hides, skins or leather
or for making or repairing
footwear or other articles of hides,
skins or leather, other than sewing
machines
77
845390 - Parts:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8454
Converters, ladles, ingot moulds
and casting machines, of a kind
used in metallurgy or in metal
foundries
78
845490 - Parts:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8456
Machine-tools for working any
material by removal of material,
by laser or other light or photon
beam, ultrasonic, electro-
discharge, electro-chemical,
electron beam, ionic-beam or
plasma arc processes
79
845630
- Operated by electro-discharge
processes
VA ≥ 40% based on direct
method or ≤ 60% based
on indirect method
80
8459 Machine tools (including way-
type unit head machines) for
drilling, boring, milling, threading
or tapping by removing metal,
other than lathes (including
turning centres) of heading 8458
VA >= 40% based on
direct method or =< 60%
based on indirect method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
8466
Parts and accessories suitable for
use solely or principally with the
machines of headings Nos. 8456
to 8465, including work or tool
holders, self-opening dieheads,
dividing heads and other special
attachments for machine-tools;
Tool holders for any type of tool
for working in the hand
81
846630
- Dividing heads and other special
attachments for machine-tools:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8468
Machinery and apparatus for
soldering, brazing or welding,
whether or not capable of cutting,
other than those of heading 8515;
Gas-operated surface tempering
machines and appliances
82
846890 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
83
847170 - Storage units CTH
84 EX
847141 -- Micro computer CTSH
85 EX
847141 - - Large or main frame computer CTSH
86
8472 Other office machines (for
example, hectograph or stencil
duplicating machines, addressing
machines, automatic banknote
dispensers, coin sorting machines,
coin counting or wrapping
machines, pencil-sharpening
machines, perforating or stapling
machines)
VA >= 40% based on
direct method or =< 60%
based on indirect method
87
847330 - Parts and accessories of the
machines of heading 8471
CTH
8478
Machinery for preparing or
making up tobacco not specified
or included elsewhere in this
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
Chapter
88
847890 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
89
848620 - Machines and apparatus for the
manufacture of semiconductor
devices or of electronic integrated
circuits
CTSH
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
8504 Electrical transformers, static
converters (for example,
rectifiers) and inductors
90
EX 850440 - - Electric inverters CTSH
91 EX
850440 - - Rectifier: Dip bridge rectifiers CTSH
8507
Electric accumulators, including
separators therefor, whether or not
rectangular (including square)
92
850710
- Lead-acid, of a kind used for
starting piston engines
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
93
850720 - Other lead-acid accumulators
CTSH + VA > = 40%
based on direct method or
=< 60% based on indirect
method
8510
Shavers, hair clippers and hair-
removing appliances, with self-
contained electric motor
94
851090 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
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
95
851120
- Ignition magnetos; magneto-
dynamos; magnetic flywheels
CTSH + VA >= 40%
based on direct method or
=< 60% based on indirect
method
96
851130 - Distributors; ignition coils
CTSH + VA >= 40%
based on direct method or
=< 60% based on indirect
method
97
851140
- Starter motors and dual purpose
starter-generators
CTSH + VA >= 40%
based on direct method or
=< 60% based on indirect
method
8512
Electrical lighting or signalling
equipment (excluding articles of
heading 8539), windscreen
wipers, defrosters and demisters,
of a kind used for cycles or motor
vehicles
98
851240
- Windscreen wipers, defrosters
and demisters
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
8516
Electric instantaneous or storage
water heaters and immersion
heaters; Electric space heating
apparatus and soil heating
apparatus; Electro-thermic hair-
dressing apparatus (for example,
hair dryers, hair curlers, curling
tong heaters) and hand dryers;
Electric smoothing irons; other
electro-thermic appliances of a
kind used for domestic purposes;
electric heating resistors, other
than those of heading 8545
99
851650 - Microwave ovens
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
8517
Telephone sets, including
telephones for cellular networks
or for other wireless networks;
other apparatus for the
transmission or reception of voice,
images or other data, including
apparatus for communication in a
wired or wireless network (such
as a local or wide area network),
other than transmission or
reception apparatus of heading
8443, 8525, 8527 or 8528
100
851762 -- Machines for the reception,
conversion and transmission or
regeneration of voice, images or
other data, including switching
and routing apparatus
CTSH
101
851769 -- Other CTSH
102 EX
851770 - - Populated, loaded or stuffed
printed circuit boards
CTSH
103 EX
851770 - - Other CTH
8521
Video recording or reproducing
apparatus, whether or not
incorporating a video tuner
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
104 EX
852190 - - Video duplicating system with
master and slave control
CTH
8523 Discs, tapes, solid-state non-
volatile storage devices, “smart
cards” and other media for the
recording of sound or of other
phenomena, whether or not
recorded, including matrices and
masters for the production of
discs, but excluding products of
Chapter 37
105
8523 Prepared unrecorded media for
sound recording or similar
recording of other phenomena,
other than products of Chapter 37
CTH
8525 Transmission apparatus for radio-
broadcasting or television,
whether or not incorporating
reception apparatus or sound
recording or reproducing
apparatus; television cameras,
digital cameras and video camera
recorders
106 EX
852550 - - Broadcast equipment sub-
system
CTH
107 EX
852550 - - Wireless microphone CTH
108 EX
852550 - - Other CTH
109
852580 - Television cameras, digital
cameras and video camera
recorders
CTH
8528 Monitors and projectors, not
incorporating television reception
apparatus; reception apparatus for
television, whether or not
incorporating radio-broadcast
receivers or sound or video
recording or reproducing
apparatus
110
852859 -- Other CTH
8536 Electrical apparatus for switching
or protecting electrical circuits, or
for making connections to or in
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
electrical circuits (for example,
switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-
holders and other connectors,
junction boxes), for a voltage not
exceeding 1,000 volts; connectors
for optical fibres, optical fibre
bundles or cables
111
853669 -- Other CTH
8542 Electronic integrated circuits
112
854231 -- Processors and controllers,
whether or not combined with
memories, converters, logic
circuits, amplifiers, clock and
timing circuits, or other circuits
CTSH
113
854232 -- Memories CTSH
114
854233 -- Amplifiers CTSH
115
854239 -- Other CTSH
8543
Electrical machines and apparatus
having individual functions, not
specified or included elsewhere in
this Chapter
116
854310 - Particle accelerators: Ion
implanters for doping
semiconductor material
CTSH
117
854370 - Other machines and apparatus:
Proximity card and tags
CTSH
118
854390 - Parts
CTSH or VA >= 35%
based on direct method or
=< 65% based on indirect
method
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
8544
Insulated (including enamelled or
anodised) wire, cable (including
co-axial cable) and other insulated
electric conductors, whether or
not fitted with connectors; Optical
fibre cables, made up of
individually sheathed fibres,
whether or not assembled with
electric conductors or fitted with
connectors
119
854430
- Ignition wiring sets and other
wiring sets of a kind used in
vehicles, aircraft or ships
CTH + VA >= 40% based
on direct method or =<
60% based on indirect
method
8548
Waste and scrap of primary cells,
primary batteries and electric
accumulators; spent primary cells,
spent primary batteries and spent
electric accumulators; electrical
parts of machinery or apparatus,
not specified or included
elsewhere in this Chapter
120
854890 - Other CTSH
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
8607
Parts of railway or tramway
locomotives or rolling-stock
Brakes and parts thereof:
121
860721 -- Air brakes and parts thereof
VA >= 35% based on
direct method or =< 65%
based on indirect method
122
860729 -- Other
VA >= 35% based on
direct method or =< 65%
based on indirect method
123
860730
- Hooks and other coupling
devices, buffers, and parts thereof
VA >= 35% based on
direct method or =< 65%
based on indirect method
Other parts:
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
124
860791 -- Of locomotives
VA >= 35% based on
direct method or =< 65%
based on indirect method
125
860799 -- Other:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8608
Railway or tramway track fixtures
and fittings; mechanical
(including electro-mechanical)
signalling, safety or traffic control
equipment for railways,
tramways, roads, inland
waterways, parking facilities, port
installations or airfields; parts of
the
foregoing
126
860800
- Railway or tramway track
fixtures and fittings; Mechanical
(including electro-mechanical)
signalling, safety or traffic control
equipment for railways,
tramways, roads, inland
waterways, parking facilities, port
installation or airfields; Parts of
the for
VA >= 35% based on
direct method or =< 65%
based on indirect method
Chapter
88
Aircraft, spacecraft, and parts
thereof
8803
Parts of goods of heading 8801 or
8802
127
880310
- Propellers and rotors and parts
thereof
VA >= 35% based on
direct method or =< 65%
based on indirect method
128
880320
- Under-carriages and parts
thereof
VA >= 35% based on
direct method or =< 65%
based on indirect method
8804
Parachutes (including dirigible-
parachutes and paragliders) and
rotochutes; Parts thereof and
accessories thereto
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
129
880400
- Parachutes (including dirigible-
parachutes and paragliders) and
rotochutes; Parts thereof and
accessories thereto:
VA >= 35% based on
direct method or =< 65%
based on indirect method
8805
Aircraft launching gear; Deck-
arrestor or similar gear; Ground
flying trainers; Parts of the
foregoing articles
130
880510
- Aircraft launching gear and parts
thereof; deck-arrestor or similar
gear and parts thereof:
VA >= 35% based on
direct method or =< 65%
based on indirect method
- Ground flying trainers and parts
thereof:
131
880521
-- Air combat simulators and parts
thereof
VA >= 35% based on
direct method or =< 65%
based on indirect method
132
880529 -- Other
VA >= 35% based on
direct method or =< 65%
based on indirect method
Chapter
90
Optical, photographic,
cinematographic, measuring,
checking, precision, medical or
surgical instruments and
apparatus; parts and accessories
thereof
9007
Cinematographic cameras and
projectors, whether or not
incorporating sound recording or
reproducing apparatus
133
900792 -- For projectors
CTH
134
9011 Compound optical microscopes,
including those for photomicro-
graphy, cinephotomicrography or
microprojection
VA >= 40% based on
direct method or =< 60%
based on indirect method
9012 Microscopes other than optical
microscopes; diffraction apparatus
135 EX
901210 - - Electron microscopes fitted
with equipment specifically
designed for the handling and
CTSH
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
transport of semiconductor wafers
or reticles
136 EX
901210 - - Other VA >= 40% based on
direct method or =< 60%
based on indirect method
137
901290 - Parts and accessories VA >= 40% based on
direct method or =< 60%
based on indirect method
9013 Liquid crystal devices not
constituting articles provided for
more specifically in other
headings; lasers, other than laser
diodes; other optical appliances
and instruments, not specified or
included elsewhere in this Chapter
138
901380 - Other devices, appliances and
instruments
VA >= 40% based on
direct method or =< 60%
based on indirect method
139 EX
901390 - - For liquid crystal devices
(LCD)
CTH
140 EX
901390 - - Other VA >= 40% based on
direct method or =< 60%
based on indirect method
9018
Instruments and appliances used
in medical, surgical, dental or
veterinary sciences, including
scientigraphic apparatus, other
electro-medical apparatus and
sight-testing instruments
141
901811 -- Electro-cardiographs CTH
142
901839 - - Cardiac catheters CTH
901890
- Other instruments and
appliances:
143
Ex ---- Surgical tools: bone saws,
drills, trephines
CTH
144
Ex ---- Surgical tools: knives, CTH
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
scissors and blades
145
Ex ---- Surgical tools: Forceps,
forcep clamps, clips, needles
holders, introducers, cephalotribe
bone holding and other holding
instruments
CTH
146
Ex ---- Surgical tools: Chisel,
gauges, elevators raspatones,
osteotome, craniotome, bone
cutters
CTH
147
Ex ---- Surgical tools: retractors,
spatula probes, hooks dialators,
sounds, mallets
CTH
147
Ex ---- Surgical tools: Other
CTH
149
Ex ---- Renal dialysis equipment,
blood transfusion apparatus and
haemofiltration instruments:
Renal dialysis equipment
(artificial kidneys, kidney
machines and dialysers)
CTH
150
Ex ---- Renal dialysis equipment,
blood transfusion apparatus and
haemofiltration instruments:
Blood transfusion apparatus
CTH
151
Ex ---- Renal dialysis equipment,
blood transfusion apparatus and
haemofiltration instruments:
Haemofiltration instrument
CTH
152
Ex ---- Anesthetic apparatus and
instruments, ENT precision
instruments, acupuncture
apparatus, and endoscopes:
Anaesthetic apparatus and
instruments
CTH
153
Ex ---- Anesthetic apparatus and
instruments, ENT precision
instruments, acupuncture
apparatus, and endoscopes: ENT
CTH
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
precision instruments
154
Ex ---- Anesthetic apparatus and
instruments, ENT precision
instruments, acupuncture
apparatus, and endoscopes:
Acupuncture apparatus
CTH
155
Ex ---- Anesthetic apparatus and
instruments, ENT precision
instruments, acupuncture
apparatus, and endoscopes:
Endoscopes
CTH
156
Ex ---- Other: Hilerial and venous
shunt
CTH
157
Ex ---- Other: Baby incubators
CTH
158
Ex ---- Other: Heartlung machine
CTH
159
Ex ---- Other: Fibrescope
CTH
160
Ex ---- Other: Laproscope
CTH
161
Ex ---- Other: Vetrasonic
lithotripsy instruments
CTH
162
Ex ---- Other: Apparatus for nerve
stimulation
CTH
163
Ex ---- Other: other
CTH
9027
Instruments and apparatus for
physical or chemical analysis (for
example, polarimeters ,
refractometers, spectrometers, gas
or smoke analysis apparatus);
instruments and apparatus for
measuring or checking viscosity,
porosity, expansion, surface
tension or the like; instruments
and apparatus for measuring or
checking quantities of heat, sound
Sr.
No.
EX
Tariff
Item
Number
as per HS
2002
Description of Products Specific Rule
(1) (2) (3) (4) (5)
or light (including exposure
meters); microtomes
164
902790 - - Printed circuit assemblies for
the goods of sub-heading 9027 80
CTH
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
Seats (other than those of heading
9402), whether or not convertible
into beds, and parts thereof
165
940190 - Parts
VA >= 35% based on
direct method or =< 65%
based on indirect
method.”.
(8) In the said rules, for the Attachment 1, the following Attachment shall be substituted,
namely:-
“Attachment
Original (Duplicate/Triplicate/Quadruplicate)
1. Goods consigned from (Exporter's business name,
address, country)
Reference No.
INDIA-SINGAPORE
COMPREHENSIVE ECONOMIC
CO-OPERATION AGREEMENT
(Combined Declaration and Certificate)
Issued in: India / Singapore
See Notes Overleaf
2. Goods consigned to (Consignee's name, address,
country)
3. Means of transport and route (as far as known)
Departure date
Vessel's name/Aircraft etc.
4. For Official Use
□ Preferential Treatment Given Under ISCECA
□ Preferential Treatment Not Given (Please state
reason/s)
Port of Discharge
.....................................................................................
Signature of Authorised Signatory of the Importing
Country
5. Item
number
6. Marks and
numbers on
packages
7. Number and type of
packages, description of
goods (including quantity
where appropriate and
number of the importing
HS country)
8. Origin
criterion (see
Notes overleaf)
9. Gross weight
or other
quantity and
value (FOB)
10. Number
and date of
invoices
11. Declaration by the exporter
The undersigned hereby declares that the above
details and statement are correct; that all the
goods were produced in
.............................................................
(Country)
and that they comply with the origin
requirements specified for these goods in the
ISCECA for the goods exported to
.............................................................
(Importing Country)
.............................................................
Place and date, signature of
authorised signatory
12. Certification
It is hereby certified, on the basis of control
carried out, that the declaration by the exporter
is correct.
...........................................................................
Place and date, signature and stamp of
certifying authority
OVERLEAF NOTES
1. India and Singapore will accept this form for the purpose of preferential treatment
under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement.
2. CONDITIONS: The main conditions for admission to the preferential treatment under
the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement are that
goods sent to the Parties:
(i) must fall within a description of products eligible for concessions in the country
of destination;
(ii) must comply with the consignment conditions that the goods must be consigned
directly from exporting Party to the importing Party but transport that involves
passing through one or more intermediate countries, is also accepted provided
that any intermediate transit, transshipment or temporary storage arises only for
geographic reasons or transportation requirements; and
(iii) must comply with the origin criteria given the Chapter on Rules of Origin.
3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter must indicate
in Box 8 of this form the origin criteria on the basis of which he claims that his goods
qualify for preferential treatment, in the manner shown in the following table:
Circumstances of production or manufacture in the first
country named in Box 11 of this form
Insert in Box 8
(a) Products wholly produced in the country of
exportation as defined in Article 3.3 of the Chapter on
Rules of Origin
“X”
(b) Products worked upon but not wholly produced in
the exporting Party which were produced in conformity
with Article 3.4 of the Chapter on Rules of Origin
Percentage of single
country content,
example 35%
(c) Products worked upon but not wholly produced in
the exporting Party which were produced in conformity
with Article 3.9 of the Chapter on Rules of Origin
Percentage of ISCECA
cumulative content,
example 35%
(d) Products satisfied the Product Specific Rules as
defined in Article 3.4(b) of the Chapter on Rules of
Origin
“Product Specific Rules”
(e) Products satisfied De Minimis defined in Article
3.4A of the Chapter on Rules of Origin
Appropriate qualifying
criteria
4. EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a
consignment must qualify separately in their own right. This is of particular relevance
when similar articles of different sizes or spare parts are sent.
5. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently
detailed to enable the products to be identified by the Customs Officers examining
them. Name of manufacturer, any trade mark shall also be specified.
6. The Harmonised System number shall be that of the importing Party.
7. The term “Exporter” in Box 11 may include the manufacturer or the producer.
8. FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate (√)
in the relevant boxes in column 4 whether or not preferential treatment is accorded.”
[F. No.15000/2/2010-OSD(ICD)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: The Principal Rules were published vide notification No.59/2005 - Customs (N.T.),
dated 20
th
July, 2005, in the Gazette of India, Extraordinary, vide number S.O. 1037(E), dated
the 20
th
July, 2005 and was amended vide notification No. 30/2008 - Customs (N.T.) dated
the 20
th
March, 2008 published in the Gazette of India, Extraordinary, vide number S.O.
535(E), dated the 20
th
March, 2008.
