Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius (From Rule 1 to ANNEXURE- 6)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
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Rules of origin declaration: exporters must provide detailed product, input origin and costing information for origin determination. The annexure requires exporters or manufacturers to provide identifying information, product-level descriptions with tariff classification and FOB value, and detailed component-level disclosures including quantities, CIF values, supplier details and a country-of-origin classification for each input. It mandates calculations of originating and non-originating material values as percentages of FOB value, a description of the manufacturing process, a signed declaration permitting inspection and record maintenance, and a competent authority verification and endorsement of originating status.
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.
Rules of origin declaration: exporters must provide detailed product, input origin and costing information for origin determination.
The annexure requires exporters or manufacturers to provide identifying information, product-level descriptions with tariff classification and FOB value, and detailed component-level disclosures including quantities, CIF values, supplier details and a country-of-origin classification for each input. It mandates calculations of originating and non-originating material values as percentages of FOB value, a description of the manufacturing process, a signed declaration permitting inspection and record maintenance, and a competent authority verification and endorsement of originating status.
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