Home Acts & Rules Customs Origin of Goods - Rules Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021 This
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Rule 2 - Definitions - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021Extract 2. Definitions. - In these rules, unless the context otherwise requires, - (a) Agreement means the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius; (b) competent authority means: (i) for India, the Department of Commerce or the Central Board of Indirect Taxes and Customs (CBIC) or any other agency notified from time to time; (ii) for Mauritius, the Mauritius Revenue Authority, Customs Department; (c) customs value means the value as determined in accordance with Article VII of the General Agreement on Tariffs and Trade 1994 (also known as GATT), including its notes and supplementary provision thereof; and the Agreement on the Implementation of Article VII of GATT (also known as the Customs Valuation Agreement); (d) carrier means any vehicle for air, sea or land transport; (e) Change in Tariff Classification or CTC means the change in the relevant tariff classification of the non-originating materials used in the manufacture of the export product. CTC would cover the following cases: (i) Change in Chapter or CC which implies the change in chapter at the two-digit level of the Harmonized System for all non-originating materials used in the manufacture of the export product; (ii) Change in Tariff Heading or CTH which implies the change in tariff heading at the fourdigit level of the Harmonized System for all non-originating materials used in the manufacture of the export product; (iii) Change in Tariff Sub-Heading or CTSH which implies the change in tariff sub-heading at the six-digit level of the Harmonized System for all non-originating materials used in the manufacture of the export product; (f) CIF value means the price actually paid or payable to the exporter for a good when the good is loaded out of the carrier, at the port of importation, including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination. The valuation shall be made in accordance with the Customs Valuation Agreement; (g) FOB value or free-on-board value means the price actually paid or payable to the exporter for a product when loaded onto the carrier at the named port of exportation, including the cost of the product and all costs necessary to bring the product onto the carrier; (h) Harmonized System or HS means the Harmonized System or HS set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System, including any amendments adopted and implemented by the Parties in their respective laws; (i) manufacture means working or processing; (j) material means any ingredient, raw material, component or part and goods that are used in the production of another good and physically incorporated into another good; (k) non-originating materials used in production means any materials whose country of origin is a country other than the Parties (imported non-originating) and any materials whose origin cannot be determined (undetermined origin); (l) originating materials means materials that qualify as originating under these rules; (m) Parties means the Republic of India and the Republic of Mauritius; (n) Party means either the Republic of India or the Republic of Mauritius; (o) preferential tariff treatment means any concession or privilege granted under the Agreement by one Party to the other Party through the reduction and/or elimination of tariffs on the movement of goods; (p) product means the product being manufactured, even if it is intended for later use in another manufacturing operation; (q) tariff classification means the classification of goods according to the Harmonized System including its General Interpretative Rules and Explanatory Notes; (r) territorial waters means waters extending up to 12 nautical miles from the baseline as defined by the Parties in line with the United Nations Convention on the Law of the Sea (UNCLOS); (s) territory means the territory of the Party including its territorial waters and the air space above its territorial waters and the other maritime zones including the Exclusive Economic Zone and Continental Shelf over which the Party has sovereignty, sovereign rights or exclusive jurisdiction in accordance with its laws in force, the 1982 United Nations Convention on the Law of the Sea and international law; (t) value of non-originating materials means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory of a Party.
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