Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009 (From Rule 1 to Appendix-I)
Rule 16 - Operations carried out by third operators
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Certificate of origin requirements: invoice-linked sworn declarations must accompany third party invoicing or tariff preferences are denied. Rule 16 requires the final producer or exporter to present the first commercial invoice and a sworn declaration certifying that goods meet origin criteria, limits value addition to that performed within a Signatory Party, and mandates that the Origin Certificate record third-operator invoice details; if those details cannot be recorded, the Commercial Invoice attached to the Importation Request must include a sworn declaration linking it to the Origin Certificate with the certificate number and date, failure of which permits customs to reject the certificate and deny tariff preferences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certificate of origin requirements: invoice-linked sworn declarations must accompany third party invoicing or tariff preferences are denied.
Rule 16 requires the final producer or exporter to present the first commercial invoice and a sworn declaration certifying that goods meet origin criteria, limits value addition to that performed within a Signatory Party, and mandates that the Origin Certificate record third-operator invoice details; if those details cannot be recorded, the Commercial Invoice attached to the Importation Request must include a sworn declaration linking it to the Origin Certificate with the certificate number and date, failure of which permits customs to reject the certificate and deny tariff preferences.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.