Dept. of Revenue Issues New Rules of Origin Rules for LDCs
[Ref: No. 29/2015 - Customs (N.T.)
dated 10 March 2015]
1. Short title and commencement
2. Definitions
3. Originating products
4. Products wholly obtained or produced
5. Products not wholly obtained or produced
6. Non-qualifying operations
7. Accumulation
8. Packing materials and containers for retail sale
9. Packing materials and containers for shipment
10. Direct Consignment
11. Competent authorities
12. Specimen signatures and seals
13. Application for issue of certificate of origin
14. Verification of application
15. Issuance of certificate of origin
16. Validity
17. Presentation
18. Discrepancies in certificate of origin
19. Special cases
20. Verification
21. Denial of preferential tariff treatment
22. Record keeping requirements
23. Action
against fraudulent
acts
24. Suspension of preferential treatment
In exercise of the powers conferred by sub-section (1) of section 5 of
the Customs Tariff Act, 1975 (51
of 1975) and in supersession of the Customs Tariff
[Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least
Developed Countries] Rules, 2008, except as respects things done
or omitted to be
done before such supersession, 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 Products under the Duty
Free Tariff Preference Scheme for Least
Developed
Countries) Rules, 2015.
(2) They shall come into force on the date of their
publication in the Official Gazette.
2. Definitions.- In these rules,
unless the context otherwise
requires,-
(a) “Agreement on Customs Valuation” means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the World Trade Organisation Agreement.
(b) “beneficiary
country” means
the country notified in the Schedule to the notification of the Government of India, Ministry of Finance, Department of
Revenue, No. 96/2008 – Customs, dated the 13th
August, 2008, published vide number G.S.R. 590 (E), dated the 13th August, 2008 as amended from time to time;
(c) “carrier” means any vehicle for transportation
by
air, sea or land;
(d) “CIF value” means the price actually paid or payable to the exporter for a
product including the cost of the product, insurance, and freight necessary to deliver
the product to the named port of
destination and the valuation thereof
shall be in accordance with the provisions of the Customs Act, 1962 (52 of 1962);
(e)
“customs authority” means,
the authority that is responsible for
the administration
and application
of customs law for the time being in force;
(f) “determination of origin” means
a determination
as to whether a product qualifies
as an originating product in
accordance with
these rules;
(g) “ex-works value” means the price of the product for delivery at the factory or
any
other place of manufacture of the product, paid or payable to the manufacturer in the beneficiary
country, in whose undertaking the last working or
processing is
carried out:
Provided that the price shall not include the internal taxes which are paid or payable on the products and the cost involved in loading onto the
carrier;
(h) “FOB value” means the price actually paid or payable to the exporter for a
product when the product is 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
and
the valuation shall be
made in accordance with
the Agreement on Customs
Valuation;
(i) “issuing authority” means a Government Authority that, according to the law of the
beneficiary country, is responsible for the issuing of a certificate
of origin
and in the case of India, the Export
Inspection Council
established under section 3 of the Export (Quality Control
and Inspection) Act, 1963 (22 of 1963);
(j) “products” means any merchandise,
product,
article or material;
(k) “Harmonised System” means the nomenclature of the Harmonised Commodity
Description
and Coding System defined in the International
Convention on the Harmonised
Commodity Description and Coding System including all legal notes thereto, as adopted and implemented by the respective
countries under their
respective tariff
laws;
(l) “identical products” means products that are same in all respects, including
physical characteristics and quality, irrespective
of minor differences in appearance
that are not relevant to the determination of origin of the products
under these rules;
(m) “materials” means
ingredients, raw materials, parts,
components, sub- assemblies and products that are
used in the production of products and are
physically incorporated into
the
products;
(n) “non-originating
materials used
in production” means
any
materials, the country of origin of which is other than the beneficiary country and any
materials, the origin of which
cannot be determined;
(o) “originating materials” means
materials that qualify as originating under these rules;
(p) “packing materials and containers for shipment” means
products used to protect products during their transportation, other than those
containers or materials that are used for their retail sale;
(q) “preferential
tariff” means the rate of customs duties applicable to an originating
product under the notification of the Government of India, Ministry of Finance,
Department of Revenue, No. 96/2008 – Customs, dated 13th August, 2008,
published vide number G.S.R. 590 (E), dated the 13th August, 2008, as amended
from time to time, when imported into India from a beneficiary country;
(r) “producer”
means a person who grows, mines, raises, harvests, fishes, reproduces and
breeds, traps, hunts, manufactures, processes, assembles or disassembles
products;
(s) “production”
means the method of obtaining products including growing, raising, mining,
extracting, harvesting, fishing, producing, reproducing and breeding, trapping,
gathering, collecting, hunting and capturing, manufacturing, processing,
assembling or disassembling;
(t) “simple”
in reference to the processes or operations on products, generally
describes activities which need neither special skills nor machines, apparatus
or equipment especially produced or installed for carrying out the activity;
(u) “used” means utilised or
consumed in the production of products.
3. Originating
products.- (1) For the purposes of these rules,
products shall be deemed to have originated, if they are consigned according to
rule 10 and conform to the following conditions, namely:-
(a) products wholly obtained or produced in the territory of the
exporting beneficiary country as specified in rule 4; or
(b) products not wholly obtained or produced in the territory of
the exporting beneficiary country, provided they are eligible as specified in
rule 5.
(2) The
products which conform to the conditions under sub-rule (1) shall be eligible
for preferential tariff treatment.
4. Products wholly obtained or produced.- For the purposes 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
an
exporting beneficiary country, namely:-
(a) raw or mineral
products including mineral
fuels,
lubricants and related materials as well as
mineral or metal
ores
extracted from
its territory;
(b) plant and plant products, including agricultural, vegetable and forestry products
grown
or harvested there;
(c) live animals
born and raised there;
(d) products obtained from animals referred to in clause (c);
(e) products obtained by hunting,
trapping, fishing or aquaculture conducted
there;
(f) products of sea fishing and other
marine products
taken from outside its territorial waters and exclusive economic zone by vessels registered and flying
the flag of the exporting beneficiary country;
(g) products processed or made on board its factory ships exclusively from
products referred
to in clause
(f);
(h) scrap and
waste derived from
manufacturing or processing operations
conducted there and fit only for disposal
or for the recovery of
raw
materials;
(i) used
articles collected
there which can no longer
perform their original function,
nor are capable of being restored
or repaired and which are
fit
only for disposal or for the recovery of
parts or raw materials;
(j) products taken from the seabed, subsoil or
ocean floor thereof beyond its
territory, provided
the exporting beneficiary country has the rights to exploit that sea bed, subsoil or ocean floor in
accordance with
the provisions of
the United Nations Convention
on the Law of the Sea;
(k) products produced there exclusively
from
the products referred to in clauses (a)
to (j).
5. Products not wholly obtained or produced.- (1) For the purposes of clause
(b) of sub-rule (1) of rule 3, products not wholly obtained
or produced shall
be considered as
originating in
the
exporting beneficiary country if they fulfill
the
following conditions:-
(a) the total value of the non-originating materials used in the manufacture of the export product does not exceed seventy per cent. of the FOB value or ex-works
value of the product so produced or
obtained (that is, the
local value added content
in the exporting beneficiary country is at least thirty per cent.);
(b) the product has undergone a change in tariff classification in sub-heading at the 6 digit level of the Harmonized System nomenclature from the tariff classification in which the non-originating
material used in its manufacture are
classified; and
(c) the final process of manufacture is performed within
the territory of the exporting
beneficiary country.
(2) For the purpose of calculating the “local value added content” referred to in sub-rule
(1), one or other of the following formulae shall
be applied:-
(a) Local
value added content (X%) = (FOB value)-(value of
non-originating materials)/(FOB value) x 100% > 30%
(b) Local
value added content (X%) = (ex-works value)-(value of
non-originating materials)/(ex-works value) x 100% > 30%
(3) The value
of the non-originating materials
used
in the production
of a product
shall be,-
(a) for materials,
the country of origin
of which is other than the exporting beneficiary country or India, the CIF value; or
(b) for materials,
the origin of which cannot be determined, the earliest price
ascertained to have been paid in the territory of the exporting
beneficiary
country where the working or
processing takes place, in accordance with the
Agreement on Customs Valuation.
Explanation 1.- For the purpose of calculation of value of the non-originating materials, duties and taxes on the material paid in the territory of the exporting beneficiary country or both of India and the exporting beneficiary country shall not be included,
and if already included in
such value, such expenses
shall be deducted.
Explanation
2.- All
costs referred
to in these rules shall be recorded and
maintained in accordance with the generally
accepted accounting principles applicable in the territory
of the exporting beneficiary country in which the product
is produced.
6. Non-qualifying operations.- (1) Notwithstanding anything contained in these rules, a
product shall not be considered to have
satisfied the requirements for an originating product
referred to in rule 5 merely
by reason of going through the following operations or processes, namely:-
(a) operations to ensure
the preservation of products in good condition during
transport and storage such as drying, freezing, keeping
in brine, ventilation, spreading out, chilling, placing
in salt, sulphur dioxide or other aqueous solutions,
removal of damaged parts,
and like operations;
(b) simple operations consisting of removal of dust, sifting or screening, sorting,
classifying, matching including
the making-up of sets of articles, washing, painting and cutting;
(c) changes of packing and breaking up
and
assembly of consignments;
(d) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards
or boards, and
all
other simple packing operations;
(e)
affixing of marks, labels or other like distinguishing signs on products or on
their packaging;
(f) simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these rules to enable
them to be considered
as originating products;
(g) simple assembly
of parts of products to constitute
a complete product or disassembly of products into
parts or packing thereof;
(h) slaughter of animals;
(i) mere dilution or mixing of products with water or another
substance that does not materially alter the
characteristics of the
products so obtained;
(j) a combination of two
or more operations referred to
in clauses
(a) to (i).
(2) All operations carried out in the territory of the exporting beneficiary country on a given product shall be considered together when determining whether
the working or processing undergone by
that product is to be regarded as insufficient within the meaning of sub-rule (1).
Explanation.- For the purposes of this rule, “simple mixing” generally describes activities
which need neither special skills nor machines, apparatus or equipment especially
produced or
installed
for carrying out
the activity but
does not include chemical reaction
which is a process, including
a biochemical process, resulting
in a
molecule with a new structure by
breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the
spatial arrangement
of atoms in a molecule.
7. Accumulation.- Where the originating
material from
India is incorporated in the production of a product in the territory of the exporting beneficiary country, such material shall be considered to originate
in the territory of the exporting beneficiary country.
8. Packing materials and containers for retail sale.- For the purposes of these rules, any packaging materials and containers in which a product is packaged for retail sale, if classified with the product, shall
not be taken into account in determining whether all the non- originating
materials used in the production of the product undergo the applicable change in
tariff classification, and, if the product is subject to a local value added content requirement, the value of such packaging
materials and containers shall be taken into account as originating
or non-originating materials, as the case may be, in
calculating the
local
value added content
of the product.
9. Packing materials and containers for shipment.- For the purposes of these rules, any packing materials and containers in which a product is packed for shipment shall not be taken
into account in determining whether,-
(a) the non-originating materials used in the production
of the product have undergone an applicable change in tariff classification; and
(b) the product satisfies a local value
added content requirement.
10. Direct Consignment.- (1) Products, in respect of which tariff preference is claimed,
shall be considered as
directly consigned
from the exporting beneficiary country if,-
(a) these products are transported without passing through the territory of any other country;
or
(b) the transport of
these
products involves transit
through one or more intermediate countries with or without trans-shipment or temporary
storage in such countries,
where,-
(i) their transit entry
is justified for geographical reasons
or by considerations
related exclusively to
transport requirements;
(ii) the products have
not entered into trade or
consumption there;
(iii) the products have not undergone any operation other than unloading
and reloading or any operation required to keep them in
good condition; and
(iv) the products have remained under the customs control in the country of transit.
For the purpose of claiming tariff preference for the imported product considering such
product as directly consigned from the exporting beneficiary country in terms of this rule, the following shall be produced before the customs authority
of India at the time of importation,
namely:-
(a) a through bill
of lading issued in the exporting country;
(b) a certificate
of origin issued by
the issuing authority of the
exporting
beneficiary country;
(c) a copy of the
original commercial invoice in
respect of the product; and
(d) supporting documents in evidence that
other
requirements
of this rule have been
complied with.
11. Competent authorities.- Each beneficiary country shall notify the name, designation, address, telephone number, fax number, and email of its issuing authority to the authority in
the Central Board of Excise and Customs, Department of Revenue, Ministry
of Finance,
Government of India, specified
in Annexure
A to these rules.
12. Specimen signatures and seals.-
Each beneficiary country shall provide through post
and
electronic mail, names and addresses of the officials authorised
to sign the certificate of origin and also provide the original sets of
their specimen signatures and specimen of
official seals to the authority in the Central Board of Excise and Customs, Department of Revenue,
Ministry of Finance, Government of India specified
in Annexure A to these rules.
13. Application for issue of certificate of origin.- Any exporter or producer seeking grant of a certificate of origin under these rules shall apply
to the issuing authority of the exporting
beneficiary country as
per format in Annexure
B to these rules.
14. Verification of application.- (1) The issuing authorities shall, to the best of their
competence and ability, carry
out proper examination upon each application for a certificate of
origin to ensure -
(a) that the application for the certificate of origin is duly completed and signed by
the exporter or producer or its authorised signatory;
(b) to carry
out such reasonable checks as to determine whether a product qualifies
as an originating product in
accordance with these rules;
(c) that the other statements in the application for certificate of origin correspond
to the supporting documentary evidence submitted.
(2) The issuing authority may, if it deems necessary, take up
the application for pre-export
verification of the
origin of the product.
15. Issuance of certificate of origin.- (1) The products eligible for preferential treatment shall
be supported by a certificate of origin as per the format in Annexure C to the rules,
issued
by
the issuing authority.
(2) The certificate of
origin shall be in International
Organisation
for Standardisation (ISO)
A4 size paper.
(3) The certificate of origin issued by the issuing authority shall indicate the relevant rules
and
applicable percentage of local value added content
in space provided
for that purpose in the certificate
of origin.
(4) Each certificate of origin issued by the issuing authority shall bear a unique
serial number.
(5) The certificate of
origin shall be
made in English.
(6) The certificate of
origin shall comprise one original
and three copies,-
(a) the original copy shall be forwarded, together
with the triplicate, by the
exporter to the
importer;
(b) only the original copy will be submitted by the importer
to the customs authority at the port
or place of importation;
(c) the duplicate
shall
be retained by
the issuing authority in the beneficiary
country;
(d) the triplicate
shall be retained by the importer; and
(e) the quadruplicate shall be retained
by
the exporter.
(7) No
erasures and superimpositions shall be allowed on the certificate
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, and unused
spaces
shall be crossed out to prevent any
subsequent addition.
(8) The certificate of origin shall be issued at the time of exportation, or within seven working
days
from the date of shipment whenever
the product to be exported can be considered originating in the beneficiary
country but under exceptional cases, where
a certificate of origin has not been issued at the time of exportation or within seven 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 but not later than one month from the date of shipment, bearing the words “ISSUED RETROSPECTIVELY” in box 4 of the
certificate of origin, and the issuing authority shall also record reasons in writing stating
the exceptional
circumstances due to which the certificate
has been issued
retrospectively.
(9) In the event of theft, loss or destruction of a certificate of origin, the exporter may apply in writing to the issuing authority which issued it for a certified true copy of the original and the triplicate, to be made on the basis of the export documents
in his possession bearing the endorsement of
the words “CERTIFIED
TRUE COPY”, (in lieu of
the original certificate) in box 4 of the certificate of origin and this copy shall bear the date of the original certificate of origin, and 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 and on the
condition that the exporter
provides to the relevant
issuing
authority the quadruplicate.
16. Validity.- (1) The certificate of origin shall be valid for one year from the date of its
issuance.
(2) Multiple items declared on a single invoice and single certificate of origin shall be allowed
by
the customs authority in India,
provided each item
qualifies separately on its
own.
(3) The ineligibility of any one or more of the multiple items declared under
a certificate
of origin shall not affect or delay the granting of preferential tariff and customs clearance of
the remaining items
listed in that certificate of
origin.
17. Presentation.- (1) Except
for the certificate of origin issued retrospectively, the original certificate of origin shall be submitted to the customs authority in India at the time of lodging the
import declaration for
the product for which preferential tariff is
claimed:
Provided that a claim for preferential treatment made on the basis of a certificate of
origin issued retrospectively shall be granted subject to and in accordance with the law for the
time being in force
in India.
(2) The certificate of
origin shall be submitted
within
its validity period.
(3) The certificate of origin submitted to the customs authority at port of importation
after the expiration of the period specified in sub-rule (1) of rule 16, shall be accepted for the purpose of claiming preferential tariff when the failure to observe
the time limit results from
force
majeure or
other valid reasons beyond the control of the exporter:
Provided that in all cases, the customs authority at the port of importation shall accept
such certificate of origin if the products have been imported before the expiry of the validity period
of the said certificate of
origin.
(4) The customs authority may request an importer for information or documents relating to the origin of imported product in accordance with the law for the time being in force in
India.
18. Discrepancies in certificate of origin.- Minor discrepancies between the certificate 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 certificate of origin:
Provided that, such certificate
of origin corresponds to the products under importation.
19. Special cases.- When destination of all or part of the products exported to a specified port in India is changed, before or after
their arrival in India, -
(a) if the products have already been submitted to the customs authority in India in
the specified importing port, on written request from the importer, the customs
authority shall endorse to this
effect for all or part of the products in
the
original certificate
of origin and return it to the importer;
and
(b) if the change of destination specified in the certificate of origin occurs during
transportation of the products to India, the exporter shall apply
in writing to the
concerned issuing authority of the exporting beneficiary country accompanied with the issued certificate
of origin, for amendment of
destination in the certificate
of origin.
20. Verification.- Whenever there is
a reasonable doubt as to the
authenticity of the
certificate of origin or as to the accuracy
of the information regarding the true origin of the product covered under the certificate of origin or
of certain part thereof, or at random, the Central Board of Excise and Customs may request the issuing authority of the beneficiary country for a retroactive check in accordance with
the
following procedure, namely:-
(a) the request for such retroactive check shall be accompanied with the certificate of
origin, invoice and bill
of lading or airway bill, as the case may be;
(b) a questionnaire containing the questions to which a response is required may be
forwarded to the issuing authority of
the
beneficiary country;
(c) the product, pending clearance due to the verification, may be released to the importer by taking any administrative measures deemed necessary, including
obtaining a security from the
importer; and
(d) the issuing authority receiving a request for a retroactive check shall promptly
transmit the results of the verification to the
Central Board of Excise and Customs
within,-
(i) fifteen
days
of the date of receipt of the
request, if the
request pertains to
the authenticity of seal and signatures of the issuing authority of the beneficiary country;
(ii) thirty days of the date of receipt of the request, if the request is to seek a copy of the application made
by the exporter
or producer;
(iii) three months from the date
of receipt of such request,
if the request
is
on the grounds
of suspicion of the accuracy of the information
regarding the origin of the product;
(e) when the customs authority
in India is not satisfied with the results of the retroactive check pursuant to clauses (a) and (b), it may
conduct verification in
the beneficiary country by means of verification visit to the premises of the exporter
or producer in the
beneficiary country;
(f) before conducting a verification visit referred to in clause (e), the customs authority in India shall deliver a written request regarding its intention to conduct the verification visit to the issuing authority
of the beneficiary country
where the verification visit
is to occur;
(g) the written request mentioned in clause (f) shall
include
the following, namely:-
(i) the name of
the producer or exporter
whose premises are to be visited;
(ii) the proposed
dates of the verification
visit;
(iii) the names and designations of the officials performing the verification visit;
(h) the issuing authority referred to in clause
(f) shall convey written consent for the visit within thirty days
of receipt of the
request mentioned in clause
(f);
(i) the verification visit shall be carried out within sixty days from the date of receipt of
the written consent referred to in clause
(h),
or within such longer
period as may be mutually agreed;
(j) after conducting the verification visit, the importer and the concerned issuing authority shall
be provided with a written determination of whether or not the
subject product qualifies as
an originating product.
21. Denial of preferential tariff treatment.- (1) Except as otherwise provided in these
rules, claim for preferential tariff treatment
may be denied when,-
(a) the product
does not meet the requirements
of these rules;
(b) the exporter,
producer or importer of the product fail
to demonstrate compliance with
the
requirements under these rules;
(c) the exporter, producer or importer of the product deny access to the relevant
records or
documentation;
(d) the issuing authority of the beneficiary country fails to provide the information in pursuance to a written request for
verification;
(e) the consent to a request for verification visit is not received from the issuing authority or
the
exporter or producer
in the beneficiary country; and
(f) the information provided by the issuing authority or exporter or producer in the
beneficiary country is not sufficient to prove that the product qualifies as an originating product of the
beneficiary country.
(2) In cases where the certificate of origin is rejected by
the customs authority in India, the
original certificate of origin shall be returned to the issuing authority within a reasonable
period but not exceeding two months from the date
of such rejection:
Provided that the grounds for denial of preferential tariff
treatment shall be communicated
to the importer and
the issuing authority.
22. Record keeping requirements.- The application for
certificate of origin and all
documents related to such application shall
be retained by the issuing authority for not less than five years from
the date of issuance of the said
certificate.
23. Action against fraudulent acts.- When it is suspected that fraudulent
acts in connection with the certificate of
origin have
been committed, the
concerned issuing authority
shall cooperate with the Indian authorities in respect of taking
of penal action against the persons
involved, in accordance with the law for the time
being in force in India.
24. Suspension of preferential treatment.- (1) The Government of India may suspend
the tariff preference in respect of all or certain products originating in a beneficiary country qualified
as per rule 4 or rule 5,-
(a) where there is sufficient evidence that the withdrawal is justified due to fraud,
irregularities, or systematic failure to comply with any of the provisions of these
rules; or
(b) where imports under
these
rules
significantly
exceed the usual levels of production
and export capacity of
a beneficiary country.
(2) The exporting beneficiary country shall, within fifteen days of the suspension
of preferential tariff
benefits,
be communicated
the reasons for such suspension.
(3) Upon
receipt
of the communication
for suspension, the beneficiary country may
request for consultations and the consultations may occur by means of e-mail communications, video conference or meetings and may also involve joint investigation, as may be mutually
agreed.
(4) Pursuant
to a request received
for
consultation, the issue shall
be resolved at
the
earliest in the form
of,-
(a) restoration of preferential benefit to the product with retrospective effect; or
(b) restoration of preferential benefit to the product with prospective effect, subject
to implementation
of any mutually agreed
measures
by
one or both parties;
or
(c) denial of preferential benefits to
the product.
Annexure - A
[See rules 11 and 12]
The authority in the Central Board of Excise and
Customs, Department of Revenue, Ministry of
Finance, Government of India is
as follows:-
The Director
(International Customs),
Central
Board
of Excise and
Customs,
Department of Revenue,
Ministry of
Finance,
Government of India,
Room
No. 49, North Block,
New Delhi 110001, INDIA.
Telephone:
+91 11 2309 3380
Fax: +91 11 2309 3760
e-mail: diricd-cbec@nic.in
Annexure – B
[See rule 13]
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 US dollars ($)
4. Export Product-wise general information:
|
S.No. |
Description
of the product |
Model/Brand |
HS
code |
FOB / ex-works value |
|
|
|
|
|
|
5. Product –wise material cost information (to be furnished for each product listed in Para 4 above):
|
A |
B |
C |
D |
E |
F |
G |
H |
|
Sl.No. |
Description
of component, materials, inputs, parts or produce |
Quantity and
Unit |
Unit
Value |
Total Value |
HS
Code (at six digit level) |
Supplier’s
name and address |
Country of
Origin of the component, materials, inputs, parts
or produce |
|
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In column H, the
entry shall be made to
indicate the Country of Origin in
terms
of the Customs
Tariff (Determination of Origin of Products under the Duty
Free Tariff Preference Scheme for Least
Developed Countries) Rules, 2015 as one
of the following:-
(i) India;
(ii) the beneficiary country of the issuing authority;
(iii) non-originating materials used in
production.
6. Calculation
(i) Value of non-originating materials used in production as a percentage of
FOB/ ex-works value:_______
(ii) Value
of originating materials as
a percentage of FOB/ ex-works
value:_________
Declaration
I declare that
the information
provided
by
me as above is
true and correct.
I will permit,
as and when required, inspection
of our factory/products
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,
-10.03.2015_files/image001.gif){kind=small}
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 Customs Tariff (Determination of Origin of Products under the Duty
Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015.
Place and Date:
Signature and Name
of the Competent Authority with
Official Seal
Annexure - C
[See rule
15(1)]
Certificate of Origin
|
1. Product
consigned from (Exporters’
Business Name, Address, Country) |
Reference No. Duty
Free Tariff Preference Scheme by
India for Least Developed Countries (Combined declaration and certificate)
Issued in…………………………. (Country) (See notes
overleaf) |
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2. Product consigned
to (Consignee’s Name, Address,
Country) |
4. For Official use |
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3. Means of transport and route (as far
as known) |
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5. HS Code |
6. Marks
and numbers of packages |
7. Number and
kind of packages:
description of products |
8. Origin criterion (see Notes
overleaf) |
9. Gross
weight or other quantity |
10. Number
and date of
invoice |
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11. Declaration by the Exporter The undersigned hereby declares that
the above details and statements are correct; that all the products were produced in ……………………………………… (Country) and that they comply with the origin
requirements specified
for those products in Duty Free Tariff Preference Scheme by
India for Least Developed
Countries ……………………………………… (Importing Country) ………………………………………… Place and
date, name and signature
of the authorised signatory |
12. Certificate: It is hereby certified, on the basis of control
carried out, that the declaration by
the exporter is correct. ………………………………………… Place and date Signature, name and stamp of certifying authority |
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Overleaf Notes to Certificate of Origin
Entries to
be
made in Box 8
1. Preference products must be wholly
produced or obtained in the exporting beneficiary country in accordance with rule 4 of the Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 or where not wholly produced or obtained in the exporting beneficiary country they must be
eligible under
rule 5 of the said rules.
2. For products wholly produced or obtained - enter
the letter „A‟ in
box 8.
3. For products
not wholly produced
or obtained –
(i) enter the letter „B‟
in box 8 for products,
which
meet the origin criteria according to rule 5 of the aforesaid rules. Entry
of letter „B‟ shall be followed by the percentage of local value added content, as calculated under clause (a) or clause (b) of sub-rule (2) of rule 5 of the said rules: [example B (__) per
cent.];
(ii) enter letter „C‟ in box 8 for products,
which meet the origin criteria according to rule 5, read with rule 7 of the aforesaid rules. Entry
of letter „C‟ shall
be followed by the percentage
of local value added
content, as calculated under clause
(a) or clause (b) of sub-rule (2) of rule 5, read with rule 7 of the said rules: [example „C‟ (Local: ___
per cent.; Indian: ____ per
cent.; Total: _____ per cent.)].
[F. No. 21000/11/2013-Director (ICD)]