Annexure-B - Product Specific Rules - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

Annexure-B [ see rule 3 ] Product Specific Rules Rule 1 Definitions For the purposes of this Annexure: (a) WO means wholly obtained; (b) CC means change to this chapter from any other chapter; (c) CTH means change to this heading from any other heading; (d) CTSH change to this subheading from any other subheading; (e) SO means specific operations; (f) VA means value addition as per sub-rule (2) of rule 3. The percentages are on an FOB basis. However, in the case that Ex Works price is the basis, the value addition shall be 5 percentage points lower. For example, 40 per cent. value addition on the basis of FOB value and 35 per cent. value addition on the basis of Ex-Works price. Notwithstanding the above, in the case of products under HS 71, the value addition must be on the basis of FOB value; (g) Chapter means a chapter of the HS; (f) Heading means the first four digits in the tariff classification number under the HS; and (g) Sub heading means the first six digits in the tariff classification number under the HS. Rule 2 Review Both Parties agree to review the Product Specific Rules (PSR) within two years of entry into force of these rules. TABLE 1 PRODUCT SPECIFIC RULES No. HS Code Description of Product Product Specific Rule (PSR) 1. Chapter 1 Live animals. WO 2. Chapter 2 Meat and edible meat offal. WO 3. Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. WO 4. Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included. WO 5. Chapter 5 Products of animal origin, not elsewhere specified or included. WO 6. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. WO 7. Chapter 7 Edible vegetables and certain roots and tubers. WO 8. Ex Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons. WO 9. 080132 -- Shelled (Cashew kernel) CTSH 10. Chapter 9 Coffee, tea, mat and spices. CTSH + VA 40% 11. Chapter 10 Cereals. WO 12. Chapter 11 Products of the milling industry; malt; starches; insulin; wheat gluten. CTH + VA 40% 13. Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. WO 14. Ex Chapter 13 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) WO 15. 1302 Vegetable saps and extracts CTH + VA 40% 16. Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included. WO 17. Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. CTSH +VA 40% 18. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. CTH+VA 40% 19. Ex Chapter 17 Sugars and sugar confectionery. WO 20. 1701 Cane or beet sugar CTSH + VA 40% 21. 1702 Other sugars CTSH + VA 40% 22. 1704 Sugar confectionery CTH + VA 40% 23. Ex Chapter 18 Cocoa and cocoa preparations WO 24. 1803 Cocoa paste, whether or not defatted. CTH + VA 40 % 25. 1804 Cocoa butter, fat and oil CTH + VA 40 % 26. 1805 Cocoa powder, not containing added sugar or other sweetening matter. CTH + VA 40% 27. 1806 Chocolate and other food preparations containing cocoa. CTSH + VA 40% 28. Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. CTH + VA 40% 29. Ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants. CC + VA 40 % 30. 2007-2009 Jams, Fruit Jellies, Marmalades, fruit or nut purees/pastes, other fruit/nut preparations, fruit juices etc CTH +VA 40% 31. Chapter 21 Miscellaneous edible preparations. CTH+ VA 40% 32. Ex Chapter 22 Beverages, spirits and vinegar WO 33. 2201, 2202, Ex2206, 2209 Non-alcoholic beverages and vinegar CTH + VA 40% 34. Ex 2207, Ex 2208 Undenatured ethyl alcohol for medical use CTH + VA 40% 35. Chapter 23 Residues and waste from the food industries; prepared animal fodder. CC + VA 40% 36. 2308,2309 Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding CTH +VA 40% 37. Chapter 24 Tobacco and manufactured tobacco substitutes. WO 38. Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement. CTSH + VA 40% 39. Chapter 26 Ores, slag and ash. CTSH + VA 40% 40. Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. CTSH + VA 40% 41. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare- earth metals, of radioactive elements or of isotopes. CTSH + VA 40% 42. Chapter 29 Organic chemicals. CTSH + VA 40% 43. Chapter 30 Pharmaceutical products. CTSH + VA 40% 44. Chapter 31 Fertilisers. CTSH + VA 40% 45. Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. CTSH + VA 40% 46. Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. CTSH + VA 40% 47. Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster. CTSH + VA 40 % 48. Chapter 35 Albuminoidal substances; modified starches; glues; enzymes. CTSH + VA 40% 49. Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. CTSH + VA 40% 50. Chapter 37 Photographic or cinematographic goods. CTSH + VA 40% 51. Chapter 38 Miscellaneous chemical products. CTSH + VA 40% 52. Chapter 39 Plastics and articles thereof. CTSH + VA 40% VA 53. Ex Chapter 40 Rubber and articles thereof. CTSH + VA 40% 54. 400110 - Natural rubber latex, whether or not pre- vulcanised WO 55. 400121 -- Smoked sheets WO 56. 400122 -- Technically specified natural rubber (TSNR) WO 57. 400129 Other (Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR) WO 58. Chapter 41 Raw hides and skins (other than furskins) and leather. CTSH + VA 40% 59. Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). CTH + VA 40% 60. Chapter 43 Furskins and artificial fur; manufactures thereof. CTH + VA 40% 61. Chapter 44 Wood and articles of wood; wood charcoal. CTSH + VA 40% 62. Chapter 45 Cork and articles of cork. CTH + VA 40% 63. Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. CTSH + VA 40% 64. Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. CTSH + VA 40% 65. Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard. CTSH + VA 40% 66. Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. CTSH + VA 40% 67. Chapter 50 Silk. CTSH + VA 40% 68. Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric CTSH + VA 40% 69. Ex Chapter 52 Cotton CTSH + VA 40% 70. 5201 Cotton, not carded or combed. WO 71. 5202 Cotton waste (including yarn waste and garnetted stock). WO 72. 5203 Cotton, carded or combed. WO 73. 5204 Cotton sewing thread, whether or not put up for retail sale. WO 74. Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CTSH + VA 40% 75. Chapter 54 Man-made filaments CTSH + VA 40% 76. Chapter 55 Man-made staple fibres CTSH + VA 40% 77. Chapter 56 Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof CTH + VA 40% 78. Chapter 57 Carpets and other textile floor coverings CTH + VA 40% 79. Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery CTH + VA 40% 80. Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use CTH + VA 40% 81. Chapter 60 Knitted or crocheted fabrics CTH + VA 40% 82. Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted CTH + VA 40% 83. Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted CTH + VA 40% 84. Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags CTH + VA 40% 85. Chapter 64 Footwear, gaiters and the like; parts of such articles CTH + VA 40% 86. Chapter 65 Headgear and parts thereof CTH + VA 40% 87. Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof CTSH + VA 40% 88. Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair CTSH + VA 40% 89. Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials CTSH + VA 40% 90. Chapter 69 Ceramic products CTSH + VA 40% 91. Chapter 70 Glass and glassware CTSH + VA 40% 92. Ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin CTSH + VA 40% 93. 7102 Diamonds CTSH + VA 6% 94. 7106 Silver unwrought, semi manufactured, powder Certified United Arab Emirates/India good delivery silver bars in different denominations 95. 710691 Unwrought silver CTSH + 3% VA 96. 710692 Semi manufactured silver CTSH + 3%VA 97. 710812 Other unwrought forms of gold Certified United Arab Emirates/ India good delivery gold bars in different denomination 98. 711011 Unwrought or powder form of platinum CTSH + 3% VA 99. 711019 Platinum in other forms CTSH +3%VA 100. Ex711311 Silver Filigree work (plain) CTSH + 3.5% VA 101. Ex711311 Silver Jewellery set with gems (studded) CTSH + 6%VA 102. Ex711311 Other articles of silver jewellery (plain) CTSH +6% VA 103. Ex711311 Parts of plain silver jewellery CTSH + 3.5%VA 104. Ex711319 Jewellery of gold unset CTSH + 3.5% VA 105. Ex711319 Jewellery of gold set with pearls CTSH +6% VA 106. Ex711319 Jewellery of gold set with diamonds CTSH +7% VA 107. Ex711319 Jewellery of gold set with precious and semi- precious stones other than diamonds CTSH + 6% VA 108. Ex711319 Jewellery of platinum unset CTSH + 3.5% VA 109. Ex711319 Parts of plain gold jewellery CTSH +3.5%VA 110. Ex711319 Articles of other precious metal CTSH + 3.5%VA 111. Ex Chapter 72 Iron and steel CTSH + VA 40% 112. 7206-7229 Iron Steel Melt and Pour in the Parties 113. Chapter 73 Articles of iron or steel CTSH + VA 40% 114. Ex Chapter 74 Copper and articles thereof CTSH + VA 40% 115. 740710 Bars, rods and profiles of refined copper (Melt, cast and rolled) or (CTSH + VA 40%) 116. 740811, 740819 Wire of refined copper (Melt, cast and rolled) or (CTSH + VA 40%) 117. Chapter 75 Nickel and articles thereof CTSH + VA 40% 118. Chapter 76 Aluminium and articles thereof CTSH + VA 45% 119. Chapter 78 Lead and articles thereof CTSH + VA 40% 120. Chapter 79 Zinc and articles thereof CTSH + VA 40% 121. Chapter 80 Tin and articles thereof CTSH + VA 40% 122. Chapter 81 Other base metals; cermets; articles thereof CTSH + VA 40% 123. Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal CTSH + VA 40% 124. Chapter 83 Miscellaneous articles of base metal CTSH + VA 40% 125. Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof except for CTH + VA 40% 126. Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles CTH + VA 40% 127. 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 CTSH + VA 40% 128. Ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof CTH + VA 45% 129. 8716 Trailers and Semi-Trailers CTSH + VA 40% 130. Chapter 88 Aircraft, spacecraft, and parts thereof CTSH + VA 40% 131. Chapter 89 Ships, boats and floating structures CTSH + VA 40% 132. Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof CTSH + VA 40% 133. Chapter 91 Clocks and watches and parts thereof CTSH + VA 40% 134. Chapter 92 Musical instruments; parts and accessories of such articles CTH + VA 40% 135. Chapter 93 Arms and ammunition; parts and accessories thereof CTH + VA 40% 136. 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 CTH + VA 40% 137. Chapter 95 Toys, games and sports requisites; parts and accessories thereof CTH + VA 40% 138. Chapter 96 Miscellaneous manufactured articles CTSH + VA 40% 139. Chapter 97 Works of art, collectors pieces and antiques CTSH + VA 40%