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TMI BlogCustoms Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... tate parties; (b) "carrier" means any vehicle for transportation by air, sea, and land; (c) "CIF value" means the price actually paid or payable to the exporter for a good including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination and the valuation shall be made in accordance with the customs valuation agreement; (d) "customs authority" means, unless the context otherwise requires, the authority that is responsible under the law of a State party, for the administration and application of customs laws and regulations; (e) "customs valuation agreement" means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement; (f) "determination of origin" means a determination as to whether a good qualifies as an originating good in accordance with these rules; (g) "FOB value" means the price actually paid or payable to the exporter for a good when the good is loaded onto the carrier at the named port of exportation, including the cost of the good and all costs necessary to bring the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (p) "State party" means the Republic of India or the Republic of Korea; (q) "producer" means a person who grows, mines, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles a good; (r) "production" means method of obtaining goods including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling a good; (s) "simple", in reference to the processes or operations on goods, generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity; (t) "used" means utilised or consumed in the production of goods; and, (u) "WTO" means the World Trade Organisation. 3. Originating goods.- (1) For the purposes of these rules, goods shall be deemed to have originated, if they are consigned according to rule 14 and conform to the following conditions, namely:- (a) goods wholly obtained or produced in the territory of the exportin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods is not less than thirty five per cent. of the FOB value of the goods ascertained as under,- FOB value - Value of non-originating materials as per sub-rule (2) Regional Value Content = ------------------------------------------------------------------------------ x 100; FOB value And (ii) the goods have undergone a change in tariff classification in a sub-heading at the six digit level of the Harmonised System from the tariff classification in which all the non-originating materials used in their manufacture are classified: Provided that the final process of manufacturing is performed within the territory of the export State party: Provided further that any good that does not undergo a change in tariff classification pursuant to this sub-rule and the Annexure-I to the rules in the final process of production shall be considered as originating if,- (a) for goods except for those falling within Chapter 1 to Chapter 14 and Chapter 50 to Chapter 63 of the Harmonised System, 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; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, as would apply to International transactions; (b) the provisions of these rules shall take precedence over the customs valuation agreement to the extent of any difference; and, (c) the definitions in rule 2 shall take precedence over the definitions in the customs valuation agreement to the extent of any difference. Explanation 5:- 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 State party in which the good is produced. Exception.- The provisions of this rule shall not apply in case of goods exempted from the principle of territoriality under rule 13. 6. Indirect materials.- The origin of the indirect materials shall not be taken into account for determining the origin of a good in a State party. 7. Non-qualifying operations.- (1) Notwithstanding any provision contained in these rules, a good shall not be considered to have satisfied the requirements for an originating good referred to in rule 5 merely by reason of going through the following operations or processes namely:- (a) preserving operations to ensure that the products remain in goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt or sulfur dioxide, removal of damaged parts, and like operations; (b) "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. 8. Accumulation.- Where the originating material from the territory of a State party are incorporated in the production of a good in the territory of the other State party such material shall be considered to originate in the territory of the other State party. 9. Accessories, spare parts and tools.- Any accessories, spare parts or tools delivered with a good that form part of the standard accessories, spare parts or tools of the good, shall be treated as originating goods if the good is an originating good, and shall not be taken into account in determining whether all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples applicable in the territory of the State party in which the product is manufactured and such method chosen shall,- (a) permit a clear distinction to be made between originating and non-originating materials acquired whether kept in stock or not; and, (b) guarantee that no more products receive originating status than would be the case if the materials had been physically segregated. Explanation:- For the purposes of this rule,- (a) "fungible materials" means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes; and, (b) "generally accepted accounting principles" means recognised consensus or substantial authoritative support given in the territory of a party with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements and may encompass broad guidelines for general application, as well as detailed standards, practices, and procedures. 13. Principle of territoriality.- (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res for implementation of these rules as specified in Annexure-III to the rules and in the format specified in the Annexure-V to the rules. [F. No. 467/45/2006-Cus.V/ICD (Pt. - III)] (Vikas) Under Secretary to the Government of India Telephone: 011-23094182 Annexure-I (See rule 5) Product Specific Rules PART-I For the purposes of this annexure,- 1. The following definitions apply: (a) the "product specific rules" in this Annexure are structured on the basis of the Harmonised System, including its General Interpretative Rules, Section Notes and Chapter Notes; (b) "chapter" means a chapter of the Harmonised System; (c) "heading" means the first four digits in the tariff classification number under the Harmonised System; (d) "sub-heading" means the first six digits in the tariff classification number under the Harmonised System; and, (e) "rule" means, unless the context otherwise requires, a product specific rule. 2. The specific rule, or specific set of rules, that applies to a particular heading or sub-heading is set out immediately adjacent to the heading or sub-heading. 3. A requirement of a change in tariff classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 12 used are wholly obtained. Chapter 13 Lac; Gums, Resins and Other Vegetable Saps and Extracts 13.01-13.02 Manufacture in which all the materials of Chapter 13 used are wholly obtained. Chapter 14 Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included 14.01-14.04 Manufacture in which all the materials of Chapter 14 used are wholly obtained. Chapter 15 Animal or vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes 15.01-15.03 A change to heading 15.01 through 15.03 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 15.04 A change to heading 15.04 from any other heading, provided that there is a regional value content of not less than 40 per cent. 15.07-15.22 A change to heading 15.07 through 15.22 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 16 Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates 1604.11-1604.19 A change to sub-heading 1604.11 through 1604.19 from any other heading, provided that there is a regional value content of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f not less than 40 per cent. 2208.90 A change to sub-heading 2208.90 from any other heading. 22.09 A change to heading 22.09 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 23 Residues and Waste from the Food Industries; Prepared Animal Fodder 2301.20 A change to sub-heading 2301.20 from any other chapter. Chapter 27 Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes 27.07 A change to heading 27.07 from any other heading. 2710.11-2710.19 A change to sub-heading 2710.11 through 2710.19 from any other heading. 2713.20 A change to sub-heading 2713.20 from any other heading. Chapter 28 Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-earth Metals, of Radioactive Elements or of Isotopes 28.01-28.03 A change to heading 28.01 through 28.03 from any other heading. 2804.21-2804.29 A change to sub-heading 2804.21 through 2804.29 from any other heading. 2804.50 A change to sub-heading 2804.50 from any other heading. 2804.69-2804.90 A change to sub-heading 2804.69 through 2804.90 from any other heading. 2805.19-2805.30 A cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other heading. 2902.43-2902.44 A change to sub-heading 2902.43 through 2902.44 from any other heading. 2902.60-2902.70 A change to sub-heading 2902.60 through 2902.70 from any other heading. 2903.12-2903.13 A change to sub-heading 2903.12 through 2903.13 from any other heading. 2903.15 A change to sub-heading 2903.15 from any other heading. 2903.21-2903.29 A change to sub-heading 2903.21 through 2903.29 from any other heading. 2903.47-2903.49 A change to sub-heading 2903.47 through 2903.49 from any other heading. 2903.59-2903.61 A change to sub-heading 2903.59 through 2903.61 from any other heading. 2903.69-2904.90 A change to sub-heading 2903.69 through 2904.90 from any other heading. 2905.12-2905.19 A change to sub-heading 2905.12 through 2905.19 from any other heading. 2905.31-2905.42 A change to sub-heading 2905.31 through 2905.42 from any other heading. 2905.49-2905.51 A change to sub-heading 2905.49 through 2905.51 from any other heading. 2906.12 A change to sub-heading 2906.12 from any other heading. 2906.19-2907.13 A change to sub-heading 2906.19 through 2907.13 from any other heading. 2907.15-2908.20 A change to sub-heading 2907.15 through 290 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Varnishes; Putty and Other Mastics; Inks 32.01 A change to heading 32.01 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3202.90-3203.00 A change to sub-heading 3202.90 through 3203.00 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3204.11 A change to sub-heading 3204.11 from any other heading, provided that there is a regional value content of not less than 30 per cent. 3204.12-3204.16 A change to sub-heading 3204.12 through 3204.16 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3204.17-3204.19 A change to sub heading 3204.17 through 3204.19 from any other heading, provided that there is a regional value content of not less than 30 per cent. 3205.00-3206.43 A change to sub-heading 3205.00 through 3206.43 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3206.50-3208.90 A change to sub-heading 3206.50 through 3208.90 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3209.90 A change to sub-heading 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A change to sub-heading 4002.91 through 4002.99 from any other heading. Chapter 41 Raw Hides and Skins (Other Than Furskins) and Leather 41.04-41.15 A change to heading 41.04 through 41.15 from any other heading. Chapter 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-worm Gut) 42.01-42.06 A change to heading 42.01 through 42.06 from any other heading. Chapter 44 Wood and Articles of Wood; Wood Charcoal 44.01-44.06 A change to heading 44.01 through 44.06 from any other heading. Textile goods falling within Chapter 50 through 60 A change to heading 50.01 through 60.06 from any other heading, provided that there is a regional value content of not less than 40 per cent. Apparel goods falling within Chapter 61 through 63 61.01-63.10 Manufacture from non-originating yarn Chapter 64 Footwear, Gaiters and the Like; Parts of Such Articles 6401.10 A change to sub-heading 6401.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 6402.12-6402.19 A change to sub-heading 6402.12 through 6402.19 from any other heading, provided that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, provided that there is a regional value content of not less than 25 per cent. 7305.31 A change to sub-heading 7305.31 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7306.40-7306.50 A change to sub-heading 7306.40 through 7306.50 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7306.90 A change to sub-heading 7306.90 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7307.21-7307.22 A change to sub-heading 7307.21 through 7307.22 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7307.91-7307.99 A change to sub-heading 7307.91 through 7307.99 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7308.30 A change to sub-heading 7308.30 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7308.90-7309.00 A change to sub-heading 7308.90 through 7309.00 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 73.11 A chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m any other heading, except from heading 74.09. 7411.10 A change to sub-heading 7411.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7411.21-7411.22 A change to sub-heading 7411.21 through 7411.22 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7412.20 A change to sub-heading 7412.20 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7419.99 A change to sub-heading 7419.99 from any other heading, provided that there is a regional value content of not less than 25 per cent. Chapter 75 Nickel and Articles Thereof 75.01-75.08 A change to heading 75.01 through 75.08 from any other heading. Chapter 76 Aluminium and Articles Thereof 76.01-76.09 A change to heading 76.01 through 76.09 from any other heading. 7610.10 A change to sub-heading 7610.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7612.90 A change to sub-heading 7612.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7614.10 A change to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue content of not less than 50 per cent. 8407.32-8407.34 A change to sub-heading 8407.32 through 8407.34 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8408.20-8408.90 A change to sub-heading 8408.20 through 8408.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8409.99 A change to sub-heading 8409.99 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8413.30 A change to sub-heading 8413.30 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8414.80 A change to sub-heading 8414.80 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8415.10 A change to sub-heading 8415.10 from any other sub-heading, provided that there is a regional value content of not less than 50 per cent. 8415.20 A change to sub-heading 8415.20 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 8421.23 A change to sub-heading 8421.23 from any other sub-heading, provided that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than 40 per cent. 8512.40-8512.90 A change to sub-heading 8512.40 through 8512.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8516.50 A change to sub-heading 8516.50 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8518.40 A change to sub-heading 8518.40 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8521.90 A change to sub-heading 8521.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8528.12 A change to sub-heading 8528.12 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8544.30 A change to sub-heading 8544.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 87 Vehicles Other Than Railway or Tramway Rolling-stock, and Parts and Accessories Thereof 8701.20-8701.90 A change to sub-heading 8701.20 through 8701.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8703.10 A change to sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 9405.91 through 9406.00 from any other heading. Chapter 96 Miscellanous Manufactured Articles 96.01 A change to heading 96.01 from any other heading. 9603.10-9603.29 A change to sub-heading 9603.10 through 9603.29 from any other heading. 9603.40 A change to sub-heading 9603.40 from any other heading. Annexure-II (See first proviso to rule 13) Exemption from the Principle of Territoriality PART-I 1. List of Goods.- (1) Each State party shall apply exemption from the principle of territoriality under rule 13 to goods listed in PART-II of this Annexure; and, (2) A State party may request amendment of the list referred to in sub-paragraph (1) which shall be considered by the other State party in good faith and any such amendment to the list shall be adopted when mutually agreed by both the State parties. 2. Conferring of origin.- (1) Goods referred to in sub-paragraph (1) of paragraph 1 and any subsequent amendments, which are re-imported as the goods that do not undergo any process beyond operations within the territory of the re-importing State party for export as set out in rule 7 shall be deemed to be originating in the territory of that State party: Provided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustry of the State party; (2) A State party that intends to suspend the application of exemption from the principle of territoriality under rule 13 pursuant to subparagraph (1) shall notify to the other State party two months in advance of the start of the suspension period and afford the other State party an opportunity to exchange views with it in respect of the proposed suspension; (3) The period mentioned in subparagraph (1) may be extended: Provided that, the State party which has taken the action of suspension has determined that the suspension continues to be necessary to prevent or remedy injury; (4) In critical circumstances, where delay would cause damage which would be difficult to repair, the suspension of the application of exemption from the principle of territoriality under rule 13 under subparagraph (1) may be taken provisionally without two months advance notification to the other State party, on the condition that notification shall be made before such suspension takes effect; (5) When a State party has made a determination mentioned in subparagraph (1) and the requirements set out in subparagraph (2) are fulfilled, the State party concerned may suspend the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dresses of the authorised officials of its respective Issuing Authorities and also provide the original sets of their specimen signatures and specimen of official seals and any subsequent change in their names, addresses, specimen signatures or official seals shall be promptly informed to the other State party. (3) For the purposes of verifying the requirements for preferential tariff treatment, the Issuing Authorities shall have the right to request for any supporting documentary evidence or to carry out any verification considered appropriate and consistent with its laws or practices. 2. Application for Certificate of Origin.- (1) The exporter or the producer of the goods satisfying the criteria of preferential tariff treatment under these rules shall apply in writing or electronically, as the case may be, to the relevant Issuing Authorities requesting for pre-export verification of the origin of the goods who shall, on receiving such request, conduct pre-export verification and the result of such verification, shall be accepted, subject to review periodically or whenever appropriate, as the supporting evidence in verifying the origin of the said goods to be exported thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Origin and any unused spaces shall be crossed out to prevent any subsequent addition and any alteration thereto, shall be made by striking out the errors and making any addition required: Provided that, such alterations shall be approved and certified by an official authorised to sign the Certificates of Origin issued by the relevant Issuing Authorities: (4) The Certificate of Origin shall be issued by the relevant Issuing Authorities at the time of exportation, or within seven working days from the date of shipment whenever the goods to be exported can be considered originating in that State party: Provided that, under exceptional cases, where the 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 due to any other valid reasons, such Certificate of Origin may be issued retrospectively and shall bear the words "ISSUED RETROSPECTIVELY" in Remarks box of the Certificate of Origin: Provided further that such issuance shall not be later than one year from the date of shipment of the goods. (5) In the event of theft, loss or destruction of the Certificate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erator.- (1) The customs authority in the importing State party may accept a Certificate of Origin in cases where the sales invoice is issued by an operator located in a third country or by an exporter for the account of the said operator, provided that, the good meets the requirements of these rules. (2) The exporter of the goods shall indicate "third country invoicing" and information such as name, address and country of the operator issuing the invoice, shall be stated in the Certificate of Origin. 6. Discrepancies in the Certificate of Origin.- The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the customs authority of the importing State party for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Certificate of Origin: Provided that, such Certificate of Origin corresponds to the goods under importation. 7. Claims for preferential tariff treatment.- (1) Except as otherwise provided for in this Annexure, each State party shall require an importer in its territory who claims preferential tariff treatment for a good imported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r shall be granted a period of not less than five working days, but not exceeding thirty working days from the date of request by the customs authority to provide a copy of the corrected Certificate of Origin. (5) An importer making a corrected declaration of origin pursuant to clause (e) of sub-paragraph (1) and paying any duties owing, shall not be subjected to penalties under paragraph 13, in accordance with the laws and regulations of any of the State parties. 8. Waiver of Certificate of Origin.- The goods sent as small packages from one private person to another or forming part of the personal luggage of a traveller may be admitted as originating goods without requiring the submission of a Certificate of Origin in accordance with the laws and regulations of any the importing State party. 9. Record keeping requirement.- (1) The application, including any documents, submitted for the purpose of issuance of the Certificate of Origin shall be retained by the Issuing Authorities, the exporter and the producer for not less than five years from the date of issuance of the Certificate of Origin. (2) A copy of the Certificate of Origin and all relevant import documents shall be ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich shall then determine whether or not the subject good is originating; and, (e) the State parties shall ensure that the retroactive check process, including the process of notifying the Issuing Authorities of the exporting State party by the customs authority of the importing State party of the results of determination on whether the subject good is originating or not, should be completed within six months: Provided that, while the process of retroactive check is being undertaken, clause (c) shall be applied with respect to the release of the subject goods. (2) The customs authority of the importing State party may request an importer for information or documents relating to the origin of imported goods in accordance with its laws and regulations before requesting the retroactive check pursuant to sub-paragraph (1). (3) When the customs authority of the importing State party is not satisfied with the results of the retroactive check pursuant to sub-paragraphs (1) and (2), it may, under exceptional circumstances, conduct verification in the exporting State party by means of the following, namely:- (a) written requests for information and documentation from the exporter or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on visit; (iv) the coverage of the proposed verification visit, including reference to the good subject to the verification; and (v) the names and designation of the officials performing the verification visit. (c) an importing State party shall obtain the written consent of the producer or exporter whose premises are to be visited; (d) when a written consent from the producer or exporter is not obtained within thirty days from the date of receipt of the notification pursuant to clause (a), the notifying State party may deny preferential tariff treatment to the good referred to in the Certificate of Origin that would have been subject to the verification visit; and, (e) the Issuing Authorities receiving the notification may postpone the proposed verification visit and notify in writing the customs authority of the importing State party of such intention within fifteen days from the date of receipt of such notification: Provided that, notwithstanding any such postponement, any verification visit shall be carried out within sixty days from the date of such receipt, or within such longer period as the State parties may agree. (8) For the purposes of clause (b) of sub-paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducts verification of the origin of a material that is used in the production of the good, the verification of the material may be conducted in accordance with the procedures set out in sub-paragraph (3) of paragraph 10. (2) The customs authority of a State party may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs authority access to information required to make a determination of whether the material is an originating material by any, including the following means, namely:- (a) denial of access to its records; (b) failure to respond to a verification questionnaire; or (c) refusal to consent to a verification visit within thirty days of receipt of notification under clause (d) of sub-paragraph (7) of paragraph 10 as made applicable by sub-paragraph (3) of paragraph 10. (3) A State party shall not consider a material that is used in the production of a good to be a non-originating material solely on the basis of postponement of a verification visit under clause (e) of sub-paragraph (7) of paragraph 10 as made applicable by sub-paragraph (1). (4) Any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and their successors are authorised to issue a Certificate of Origin for the purposes of these rules, namely:- (a) for India, Export Inspection Council of India or any other agency authorised by the Government of India, in accordance with its laws and regulations; and, (b) for Korea, Korea Customs Service, Korea Chamber of Commerce and Industry or any other agency authorised by the Government of Korea, in accordance with its laws and regulations. 2. When the authorised body repeatedly or intentionally violates the requirements of these rules by wrongly issuing the Certificate of Origin, the exporting State party shall revoke the authorisation of such body to issue the Certificate of Origin under the agreement: Provided that, for the purpose of deciding the revocation of such authorisation, the exporting State party shall also consider views of the customs authority of the importing State party. 3. The exporting State party shall promptly inform the importing State party of any such revocation, replacement or addition of a body that is authorised to issue the Certificate of Origin under these rules. Annexure-V (See rule 15) Format for Certificate of Origin India-Korea Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Certificate of Origin, the origin criteria met, in the manner shown in the following table: Origin Criterion Insert in box 10 (a) Goods wholly obtained or produced in the territory of the exporting State party "WO" (b) Goods satisfying Article 3.4.1(b) of Chapter Three (Rules of Origin) of the INKCEPA "CTSH + RVC 35%" (c) Goods satisfying the Product Specific Rules - Change in Tariff Classification - Regional Value Content - Change in Tariff Classification or Regional Value Content - Change in Tariff Classification + Regional Value Content - Specific Processes - Others "CC / CTH / CTSH" "RVC X %" that needs to be met for the good to qualify as originating; e.g. "RVC 35%" "CC / CTH / CTSH" or "RVC X %" "CC / CTH / CTSH + RVC X %" "SP" "Others" (d) Goods satisfying rule 15 of the Rules of Origin "OP" 4. EACH ARTICLE MUST QUALIFY: It should be noted that all the goods 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 GOODS: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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