Zero Duty List for Nepal Expanded
Floricultural Produce, Atta, Bran and Husk,
Poultry, Bristles, Herbs, Stone, Sand and Gravel Included in the New List
[Customs
Notification No. 94 dated 15th September 2010]
In
exercise of the powers conferred by section 3A of the Customs Tariff Act, 1975
(51 of 1975) (hereinafter referred to as the said Customs Tariff Act), read with
sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in
supersession of the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No. 40/2002 –Customs dated the 12th April,
2002, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) dated the 12th April, 2002 vide
number G.S.R. 281 (E) dated the 12th April, 2002, except as respects things
done or omitted to be done before such supersession, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
goods specified in column (2) of the Table below and falling within the First
Schedule to the said Customs Tariff Act when imported into India from Nepal, -
(a) from
the whole of the duty of customs leviable thereon
under the said First Schedule to the said Customs Tariff Act, and
(b) from
the whole of the special additional duty leviable
thereon under section 3A of the said Customs Tariff Act,
subject to the conditions,
if any, specified in the Annexure to this notification, the condition number of
which is mentioned in the corresponding entry in column (3) of the said Table:
Provided that the exemption from special additional duty shall not
be applicable in case of imports of vanaspati,
acrylic yarn and winding or insulated wires of copper.
|
Table |
||
|
S.No |
Description of goods |
Condition No. |
|
(1) |
(2) |
(3) |
|
1. |
(i) Agricultural,
horticultural, floricultural and forest produce; (ii) Minerals which have not
undergone any processing; (iii) Rice, pulses, flour, atta, bran and husk; (iv) Timber; (v) Jaggery (gur and shakkar); (vi) Livestock, poultry bird and
fish; (vii) Bees, bees-wax and honey; (viii) Raw wool, goat hair ,bristles
and bones as are used in the manufacture of bone-meal; (ix) Milk, home-made products of
milk and eggs; (x) Ghani-produced
oil and oil-cakes; (xi) Herbs, Ayurvedic
and herbal medicines including essential oils and its extracts; (xii) Articles produced by village artisans
as are mainly used in villages; (xiii) Akra (xiv) Yak tail; (xv) Stone aggregate, boulder, sand
and gravel; |
1 |
|
2. |
All manufactured goods other
than the following, namely: - (i) Alcoholic liquors or beverages and their concentrates
except industrial spirits; (ii) Perfumes and cosmetics with non-Nepalese or
non-Indian brand names; (iii) Cigarettes and tobacco; (iv) Vegetable fats (Vanaspati);
(v) Acrylic yarn; (vi) Copper products
falling under Chapter 74 and heading 85.44 of the First Schedule to the said
Customs Tariff Act, and (vii) Zinc Oxide. |
2 |
|
3. |
(i) Vegetable
fats (Vanaspati); (ii) Acrylic yarn; (iii) Copper products falling under
Chapter 74 and heading 85.44 of the First Schedule to
the said Customs Tariff Act, and (iv) Zinc oxide. |
2 and 3 |
|
Annexure |
|
|
Condition No |
Condition |
|
1. |
If the goods are wholly
produced in Nepal. |
|
2 |
(A) (1) The goods are manufactured in
Nepal wholly from Nepalese materials or Indian materials or Nepalese and
Indian materials. The following products shall be considered as wholly
produced or manufactured in Nepal for this purpose - (i) Raw
materials or mineral products extracted from soil, water, riverbed
or beneath the riverbed in Nepal. (ii) Products taken from the sea
bed, ocean floor or sub-soil thereof beyond the limits of national
jurisdiction of Nepal, provided it has the exclusive rights to exploit that
seabed, ocean floor or sub soil thereof, in accordance with the provisions of
the United Nation’s Convention on the Law of the Sea (UNCLOS). (iii) Used articles collected in
Nepal, fit only for the recovery of raw materials. (iv) Waste
and scrap resulting from manufacturing operations conducted in Nepal. Or, (2) (a) The goods
involve a manufacturing process in Nepal that brings about a change in
classification, at four digit level, of the Harmonized Commodities
Description and Coding System, different from those, in which all the third
country origin materials used in the manufacture of such goods are classified
and the manufacturing process is not limited to insufficient working or
processing as indicated in the illustrative list below: (i) operations
to ensure the preservation of articles in good condition during transport and
storage (for example, ventilation, spreading out, drawing, chilling, placing
in salt, sulphur-dioxide or other aqueous
solutions, removal of damaged parts and like operations); (ii) operations consisting or removal
of dust, sifting or screening, sorting, classifying, matching (including the
making up of sets), washing, painting, cutting up; (iii) changes of packing and breaking
up and assembly of consignments; (iv) slicing, cutting, slitting,
re-packing, placing in bottles or flasks or bags or boxes or other
containers, fixing on cards or boards etc., and all other packing or
re-packing operations; (v) the affixing of marks, labels
or other like distinguishing signs on articles or their packaging; (vi) mixing of articles, whether or
not of different kinds, where one or more components of the mixture do not
meet the conditions laid down in para 1 (b) of
Protocol to the Article V of the Treaty of Trade between the Government of
Nepal and the Government of India to enable them to be considered as
manufactured or produced or made in Nepal; (vii) assembly of parts of an article
to constitute a complete article; (viii) a
combination of two or more operations specified in (i)
to (vii) above. and, (b) the total value
of materials, parts or produce originating from countries other than Nepal or
India or of undetermined origin used does not exceed 70% (seventy percent) of
the FOB price of the articles produced, and the final process of
manufacturing is performed within the territory of Nepal. Explanation:-For the
purpose of this notification, the total value of materials, parts or produce
originating from countries other than Nepal or India shall be the CIF value
at the time of importation of materials, parts or produce, at the point of
entry in Nepal, where this can be proven to the satisfaction of Deputy
Commissioner of Customs or the Assistant Commissioner of Customs as the case
may be, or the earliest ascertainable price paid for the materials, parts or
produce of undetermined origin in the territory of the Contracting Party
where the working or processing takes place. (B) The importer produces a
certificate of origin in the Form annexed hereto, duly certified by an agency
designated by the Government of Nepal, in respect of the consignment, to the
satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner
of Customs, as the case may be, that such goods have in fact been
manufactured in Nepal. Form of
Certificate of Origin Certificate of origin for exports free of Customs
duties under the Treaty of
Trade between the Government of Nepal and the Government of
India Reference
No. _______ 1. Articles consigned from
(Exporter's business name, address): 2. Articles consigned to
(Consignee's name, address): 3. Means of transport and
route: 4. Item number (HS Tariff
Line): 5. Marks and number of
packages: 6. Description of Articles : 7. Gross weight or other
quantity : 8. Number and date of Invoice
together with value: 9. FOB value of the articles manufactured in Nepal : 10. (i)
Whether articles are manufactured in Nepal under Para 1(a) of the Protocol to
Article V of the Treaty of Trade - (Yes/No): (ii) If articles are
manufactured in Nepal under Para 1 (b) (i) and (ii)
of the Protocol to Article V of the Treaty of Trade: (A) CIF value of materials,
parts or produce originating from Non-Contracting Parties (i.e. other than
Nepal and India ) at the point of entry in Nepal :- (B) Value of materials, parts
or produce of undetermined origin:- 11. Percentage of the sum of
the value of column 10(ii) (A) and (B) to the value of column 9: 12. Declaration by the
exporter: The undersigned hereby declares
that the details furnished above are correct, that the articles are produced
in Nepal and that they comply with the Rules of Origin specified in the
Treaty of Trade between the Government of Nepal and Government of India. _____________________ 13. Certification: It is certified that the articles
herein referred to are eligible for preferential treatment as per provisions
of the Treaty of Trade between Government of Nepal and the Government of
India. It is further certified that: 1. The articles have been
manufactured in Nepal at a factory situated at _____ (name of place/district)
by M/s. ___ (name of the company). 2. The articles involve
manufacturing activity in Nepal and that the manufacturing activity satisfies
the criteria given in the Protocol to Article V of the Treaty of Trade. 3. The articles in question are
not products of third country origin.* For the Government of Nepal (Place and date, Signature and
Stamp of Certifying Authority) *For
the purpose of the above Item No. 3, the articles which have undergone a
manufacturing process in Nepal as defined in the Protocol to Article V of the
Treaty shall not be treated as product of third country origin. 14. For official use of Indian Customs: The consignment has been
examined and allowed to be imported into India as it complies with the
provisions as stipulated under Article V of the Treaty of Trade between the
Government of Nepal and Government of India. ________________ Dated: |
|
3. |
(A) The exemption shall apply
only to a specified quantity of imports, not exceeding:- (i) 100,000
MT in case of Vegetable fats (Vanaspati); (ii) 10,000 MT in case of Acrylic
yarn; (iii) 10,000 MT in case of Copper products
falling under Chapter 74 and heading 85.44 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975); and (iv) 2,500 MT in case of Zinc Oxide; in a time
period, which shall commence from the 6th day of March of a given calendar
year and end on the 5th day of March of the succeeding calendar year. (B) The imports shall be
permitted only through the land customs stations at Kakarbhitta
/ Naxalbari, Biratnagar/Jogbani, Birganj/Raxaul, Bhairwaha/Nautanwa, Nepalgunj/Nepalgunj Road and Mahendranagar/Banbasa. (C) The importer shall follow
the procedure as may be specified by the Government of India from time to
time. |
F. No.354/113/2002-TRU (Pt. II)