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TMI BlogMain components of preferential Rules of Origin in existing Trade AgreementsX X X X Extracts X X X X X X X X Extracts X X X X ..... vary. Customs officers are, therefore, advised to refer to the respective Rules of Origin also, as notified in terms of sub-section (1) of section 5 of the Customs Tariff Act, 1975. 6.2 (i) Originating Criteria A good is originating if it is wholly obtained in the partnering country or deemed to be originating if it undergoes substantial transformation. (a) Goods Wholly Obtained The origin category of "Goods Wholly Obtained" covers the good which is entirely obtained, extracted, or produced in a single country, without incorporating any non- originating input material. (b) Goods that are produced using non-originating materials, i.e. not Wholly Obtained Goods under this category are required to undergo substantial transformati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules for the goods based on HS classification are framed and termed as " Product Specific Rule". Note: There are Trade Agreements which provide option to an exporter to choose general or product specific rule to claim origin. In few cases however, general rule cannot be applied when a product specific rule is provided for. Customs officer should therefore read the Non-Tariff Customs notification to check for same. (ii) Additional Provisions which influence Rules of Origin The originating criteria under trade agreements are additionally influenced by other elements, which either restrict or broaden the application of same. A customs officer should therefore read all provisions as notified under the Customs Tariff Act, 1975, for each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are transported directly between Parties. However, in case a good is not transported directly, it should meet the conditions and be supported by documents, as laid out under Rules of Origin of the said Trade Agreement. (e) Minimal Operations Rule This rule lists processes or operations considered as insufficient to confer originating status, even if it meets prescribed value addition or/and tariff classification change criterion. (f) Absorption/Roll-up: The absorption or roll-up principle allows intermediate products to maintain their originating status when they are used for subsequent manufacturing operations. This means that if a material which contains non-originating input(s) satisfies the applicable origin criterion and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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