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TMI BlogNotifies Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011.X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation by air, sea and land; (b) "CIF value" means the price actually paid or payable to the exporter for goods including the cost of the goods, insurance, and freight necessary to deliver the goods to the named port of destination and the valuation shall be made in accordance with the World Trade Organisation (WTO) Agreement on Implementation of rule VII of General Agreement on Tariffs and Trade (GATT), 1994; (c) "FOB value" means the price actually paid or payable to the exporter for goods when the goods are loaded onto the carrier at the named port of exportation, including the cost of the goods and all costs necessary to bring the goods onto the carrier and the valuation shall be made in accordance with the World Trade Organisation (WTO) Agreement on Implementation of rule VII of General Agreement on Tariffs and Trade (GATT), 1994; (d) "goods" means any merchandise, product, article or material; (e) "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 Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture, gathering or capturing conducted there; (e) the minerals and other naturally occurring substances, not included in clauses (a), (b), (c) or (d), extracted or taken from its soil, waters, seabed or beneath their seabed; (f) the goods taken from the waters, seabed or beneath the seabed outside the territorial waters of that Party: Provided that the Party has the rights to exploit such waters, seabed and beneath the seabed in accordance with the United Nations Convention on the Law of the Sea, 1982; (g) the goods of sea-fishing and other marine goods taken from the high seas by vessels registered with a Party and entitled to fly the flag of that Party; (h) the goods processed or made on board factory ships registered with a Party and entitled to fly the flag of that Party, exclusively from goods referred to in clause (g); (i) the articles collected there which cannot perform their original purpose and are not capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes; and, (j) the goods obtained or produced in the territory of a Party solely from goods referred to in clauses (a) to (i) (2) For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained price paid for the materials, parts or produce of undetermined origin in the territory of the Party where the working or processing takes place. (4) The method of calculating the FOB value is as specified in Annexure-II of these rules. (5) For the purposes of this rule,- (a) the Parties may adopt either the direct or indirect method of calculating the qualifying value content; (b) each Party shall adhere to one method; (c) any change in the method of calculation shall be notified to the other Party at least six months prior to the adoption of the new method; and, (d) any verification of the content by the importing Party shall be done on the basis of the method used by the exporting Party. 6. Cumulative rule of origin.- Unless the context otherwise requires, the goods which comply with the requirements of origin provided for in rule 3 and which are used in the territory of a Party as materials for the finished goods eligible for preferential tariff treatment under these rules shall be considered to be originating in the territory of the latter Party where working or processing of the finished goods has taken place. 7. De minimis.- (1) Goods that do not undergo a chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of parts of goods to constitute complete goods; (h) disassembly; (i) slaughter which means the mere killing of animals; and, (j) mere dilution with water or another substance that does not materially alter the characteristics of the goods. (2) For textiles and textile goods, an article or material shall not be considered to be originating in the territory of a Party by virtue of merely having undergone any of the following, namely:- (a) simple combining operations, labelling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof; (b) cutting to length or width and hemming, stitching or over-locking fabrics which are readily identifiable as being intended for a particular commercial use; (c) trimming or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets; (d) one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decanting, shrinking, mercerizing, or similar operations; or, (e) dyeing or printing of fabrics or yarns. Explanation.- For the purposes of this rule, the word "simple" means activities which do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account in determining whether all the non-originating materials used in the production of the goods undergo the applicable change in tariff classification subject to the following conditions, namely:- (a) the accessories, spare parts, tools or the instructional and other information material are not invoiced separately from the goods; and, (b) the quantities and value of the accessories, spare parts, tools or the instructional and other information material are standard trade practice for the goods in the domestic market of the exporting Party. (2) If the goods are subject to a qualifying value content requirement, the value of the accessories, spare parts, tools or the instructional and other information material shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the goods. 12. Indirect materials.- In order to determine whether goods originate in the territory of a Party, any indirect material, including power, fuel, plant and equipment, machines, tools or consumables used to obtain such goods shall be treated as originating, irrespective of the origin of the material and its value sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies only to non-originating materials. 6. Where the change in tariff classification rule expressly excludes a change from other tariff classifications, the exclusion applies only to non-originating materials. 7. For the purposes of column 4 of this Annexure,- (a) "CC" means that all non-originating materials used in the production of the goods have undergone a change in tariff classification at the 2-digit level; (b) "CTH" means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level; (c) "CTSH" means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level; (d) "RVC (XX)" means that the goods must have a regional value content of not less than XX per cent as calculated under sub-rule (2) of rule 5 of these rules; and, (e) "WO" means that the goods must be wholly produced or obtained in accordance with rule 4 of these rules. 8. Chapter notes within this Annexure apply to all headings or sub-headings within the indicated chapter unless there exists a specific exclusion. Part 2 Product Specific Rules Tariff h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. 4408 4408.10 - Coniferous: Face veneer sheets CTH 4408 4408.31 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: Face veneer sheets CTH 4408 4408.39 - - Other tropical wood: Face veneer sheets CTH 4408 4408.90 - Other wood: Face veneer sheets CTH 44.10 Particle board, oriented strand board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4410 4410.11 - - Of wood: Particle board CTH 4410 4410.12 - - Of wood: Oriented strand board (OSB) CTH 4410 4410.90 - Other CTH 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 4411 4411.12 - - Medium density fibreboard (MDF): Of a thickness not exceeding 5 mm CTH 4411 4411.13 - - Medium density fibreboard (MDF): Of a thickness exceeding 5 mm but not exceeding 9 mm CTH 4411 4411.14 - - Medium density fibreboard (MD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .19 - - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: Other: RVC (40) or CTH Tariff heading Tariff sub- heading Product description Product Specific Rule (1) (2) (3) (4) 76.04 Aluminum bars, rods and profiles. 7604 7604.10 - Of aluminum, not alloyed RVC (40) or CTH 82.07 Interchangeable tools for hand tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. 8207 8207.20 - Dies for drawing or extruding metal RVC (40) or CTH Annexure-II (See rule 5) Method of calculation of FOB value 1. FOB value shall be calculated in the following manner, namely:- (a) FOB Value = ex-factory price + other costs (b) Other costs in the calculation of the FOB value shall refer to the costs incurred in placing the goods in the ship for export, including but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees, service charges, et c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, an Issuing Authority shall have the right to call for any supporting documentary evidence or to carry out any check considered appropriate. Explanation.- For the purposes of sub-paragraph (1), the Ministry of Commerce and Industry, Government of India shall designate the Issuing Authority for the purposes of export of goods from India. 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 to the relevant Issuing Authorities requesting for pre-exportation verification of the origin of the goods and the result of such verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said goods to be exported thereafter: Provided that the pre-exportation verification may not apply to the goods of which, by their nature, origin can be easily verified. (2) At the time of carrying out the formalities for exporting the goods under preferential tariff treatment, the exporter or producer or their authorised representative shall submit a written application to the relevant Is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igin may be issued retroactively but not later than nine months from the date of shipment. (2) The Issuing Authority of the exporting Party shall indicate in box 8 of the certificate of origin, the relevant criteria, mentioned in the rules, under which the goods qualify as originating. (3) The Issuing Authorities shall retain the duplicate copy and shall provide the original to the exporter who shall forward it to the importer for submission to the customs authority at the port or place of importation. (4) In the event of theft, loss or destruction of a certificate of origin, the exporter or producer or their authorised representative may apply in writing to the Issuing Authority which issued it, for the certified true copy of the original on the basis of the export documents in their possession and the copy so issued shall bear the endorsement "CERTIFIED TRUE COPY" in box 12 and bear the date of the original certificate of origin: Provided that the certified true copy of a certificate of origin shall be issued within the validity period of the original certificate of origin. 6. Presentation of certificate of origin.- (1) The original certificate of origin shall be submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with these rules. 7. Validity of the certificate of origin.- (1) The validity of the certificate of origin shall be twelve months from the date of its issuance and the certificate of origin shall be submitted to the customs authority of the importing Party within its period of validity. (2) When the certificate of origin is submitted to the customs authority of the importing Party after the expiration of its period of validity, such certificate of origin is still to be accepted when 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 of the importing Party may accept such certificate of origin provided that the goods have been imported before the expiry of the validity period of the said certificate of origin. 8. Discrepancies in the certificate of origin.- (1) Where the origin of goods is not in doubt, 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 Party for the purpose of carrying out the formalities for importing the goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority of the exporting Party; and, (b) the customs authority or any other appropriate authority of the exporting Party. (3) The written notification mentioned in sub-paragraph (1), shall be comprehensive and shall include the following, namely:- (a) the name of the producer or the exporter whose premises are to be visited; (b) the proposed date of the verification visit; (c) the coverage, scope and purpose of the proposed verification visit; and, (d) the names and designation of the officials performing the verification visit. (4) The customs authority of the importing Party shall conduct the verification visit subject to receipt of the written consent of the producer or the exporter whose premises are to be visited: Provided that when the written consent of the producer or the exporter is not obtained within thirty days from the date of receipt of the written notification, the customs authority of the importing Party may deny preferential tariff treatment to the goods referred to in the said certificate of origin that would have been subject to the verification visit: Provided further that, the Issuing Authority of the exporting Party may postpone the proposed verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny medium that allows for prompt retrieval, including, but not limited to, digital, electronic, optical, magnetic or hard copy. (4) The importer, exporter or producer shall make the documents available for inspection by an officer of the relevant customs authority or the relevant Issuing Authority and shall provide facilities for inspection thereof. 12. Change of destination of the goods.- (1) When destination of all or part of the goods exported to a specified port of the importing Party is changed, before their arrival in the importing Party, the exporter or producer shall apply in writing to the Issuing Authority of the exporting Party, accompanied with the issued certificate of origin, for issuance of new certificate of origin for all or such part of the goods. (2) When destination of all or part of the goods exported to a specified port of the importing Party is changed, after their arrival in the importing Party, the customs authority of the importing Party shall, on the basis of a written application of the importer, endorse the certificate of origin to this effect for all or such part of the goods and the original returned to the importer. 13. Documentation in case of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt acts in connection with the certificate of origin have been committed, the Parties shall cooperate in the action to be taken in the territory of the respective Party against the persons involved. Annexure-IV (see rule 14) Original/Duplicate Reference No. 1. Goods consigned from (Exporter's business name, address, country. In the case of third party invoicing, name and country of the business entity issuing the invoice) INDIA-MALAYSIA COMPREHENSIVE ECONOMIC COOPERATION AGREEMENT PREFERENTIAL TARIFF TREATMENT CERTIFICATE OF ORIGIN (Combined Declaration and Certificate) 2. Goods consigned to (Consignee's name, address, FORM IMCECA country) Issued in __________________ (Country) See Notes Overleaf 3. Means of transport and route (as far as known) 4. For Official Use Departure date Preferential Treatment Given Under India-Malaysia Comprehensive Economic Cooperation Agreement Preferential Tariff Vessel's name/Aircraft etc. Preferential Treatment Not Given (Please state reason/s) Port of Discharge .................................................................................. Signature of Authorised Signatory of the Importing Country 5. Item 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fying origin criteria in clause (a) of sub-rule (1) of rule 5 of these rules "QVC [ ]% and CTSH" (d) Goods satisfying origin criteria in rule 7 of these rules Appropriate qualifying criteri 4. EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify for preferential tariff treatment under this Agreement separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are declared on single invoice and single CO. 5. DESCRIPTION OF GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the customs authority of the importing Party. Name of producer and any trade mark shall also be specified. 6. HARMONIZED SYSTEM NUMBER: The Harmonized system number shall be that of the importing Party. 7. EXPORTER: The term "Exporter" in Box 11 may include the producer. 8. FOR OFFICIAL USE: The customs authority of the importing Party must indicate (Ö) in the relevant boxes in Box 4 whether or not preferential tariff treatment is accorded. 9. THIRD PARTY INVOICING: In cases where invoices are issued as per paragraph 15 of Annexure-III of these ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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