Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022 (From Rule 1 to Annexure-E)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022
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Rules of Origin documentation: mandatory component level cost breakdown and origin classification for CEPA origin claims. Annexure A requires identification and product details, HS codes and FOB/Ex Works values, and a component level cost and value breakdown with supplier and origin information. Each component must be classified as India, United Arab Emirates, or non originating materials under the Rules of Origin. The form mandates either the percentage of non originating materials or of originating materials relative to FOB/Ex Works price, a manufacturing process description, an applicant declaration permitting inspection and record maintenance, and verification by the competent authority with official seal or electronic signature.
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Provisions expressly mentioned in the judgment/order text.
Rules of Origin documentation: mandatory component level cost breakdown and origin classification for CEPA origin claims.
Annexure A requires identification and product details, HS codes and FOB/Ex Works values, and a component level cost and value breakdown with supplier and origin information. Each component must be classified as India, United Arab Emirates, or non originating materials under the Rules of Origin. The form mandates either the percentage of non originating materials or of originating materials relative to FOB/Ex Works price, a manufacturing process description, an applicant declaration permitting inspection and record maintenance, and verification by the competent authority with official seal or electronic signature.
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