TaxTMI 
TaxTMI 
TaxTMI 
Thailand — Interim Rules of origin for preferential tariff concessions for trade between India and Thailand
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....superseded and replaced by the Rules of Origin to be negotiated and implemented by the Parties under Article 3(6)(ii) of the Agreement for FTA in goods. Definitions. Rule 2. -- For the purpose of the interim rules of origin : "A Party" means the individual parties to the Agreement, that is either the Republic of India or the Kingdom of Thailand; "CIF value" means the price paid to the exporter for the product when it arrives at the port of importation. The exporter must pay the costs, freight, and insurance necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with the Agreement on the implementation of Article VII of GATT 1994. "FOB value" means the free-on-board price paid to the exporter for the product when it leaves the named port of shipment. Thereafter, the importer will assume the costs including the necessary expenses for the shipment. The valuation shall be made in accordance with the Agreement on the implementation of Article VII of GATT 1994. "Harmonized system" means the nomenclature of the Harmonized Commodity Description and Coding System defined in the International Convention on the Harmonized Commodity De....
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....cific Rules" means the rules that specify that the non-originating materials have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy an ad valorem criterion or a combination of any of these criteria; "Non-originating material" means any material whose country of origin is other than the Parties (imported non-originating) and any material whose origin cannot be determined (undetermined origin); The "territory of India" means the territory of the Republic of India including its territorial waters and the air space above it, and the other maritime zones including the Exclusive Economic Zone and Continental Shelf over which Republic of India has sovereignty, sovereign rights or exclusive jurisdiction in accordance with its laws in force, the 1982 United Nations Convention on the law of the sea and international law; The "territory of Thailand" means the territory of the Kingdom of Thailand including its territorial waters and the air space above its territorial waters and the air space above it, and the other maritime zones including the Exclusive Economic Zone and Continental Shelf over which Kingdom of Thailand has sovereign....
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....eferred to in paragraphs (a) to (i) above. Rule 6. Not-wholly produced or obtained.-- (a) For the purposes of rule 4(b), the following general criteria should be applied, provided that the final process of the manufacture is performed within the territory of the exporting party and subject to rule 8 : (i) local value added content criterion, (ii) a change in tariff classification criterion between the export product and all non-originating materials used in its production. (b) Products specified in Annexure-A which fulfil one or a combination of the above criteria shall be considered as originating from the exporting Party provided that the final process of the manufacture is performed within the territory of the exporting Party and subject to Rule 8. (c) For the products not specified in Annexure-A as per Rule 6(b), the following criteria shall be applied in determining the origin of not-wholly produced or obtained products provided that the final process of the manufacture is performed within the territory of the exporting Party and subject to Rule 8 : (i) local value added content of 40% meaning thereby that the total value of materials originating from the countries other....
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.... fixing on cards or boards, etc.; (e) The affixing of marks, labels or other like distinguishing signs on products or their packaging; (f) Simple mixing of products, provided the characteristics of the obtained products are not essentially different from those of mixed products; (g) Simple assembly of parts of products to constitute a complete product; (h) Disassembly; (i) Slaughter of animals; (j) Mere dilution with water or another substance that does not materially alter the characteristics of the goods; (k) Simple cleaning, including removal of oxide, oil, paint or other coverings; (l) Oil application; and (m) A combination of any of the two operations referred to in (a) to (l). Rule 9. Direct consignment.-- The following shall be considered to be directly consigned from the exporting Party to all custom points of the importing Party; (a) if the products are transported without passing through the territory of any country other than the Parties; (b) the products whose transport involves transit through one or more intermediate country with or without transhipment or temporary storage in such countries, provided that : (i) The transit entry is justified for geograph....
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....rect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in the accounting records of the producer of the export product. Rule 13. Identical and Interchangeable materials.-- For the purposes of determining origin of product utilizing identical and interchangeable originating and non-originating materials, mixed or physically combined, the origin of such materials can be determined by generally accepted accounting principles of stock control applicable in the exporting party. Rule 14. Certification of Origin.-- A claim that products shall be accepted as eligible for preferential concessions in the importing Party shall be supported by a Certificate of Origin issued by a Government authority designated by the exporting Party and notified to the other Party to the Agreement in accordance with the Operational Certification Procedures, as set out in Annexure- B. Rule 15. Review and modification.-- These rules may be reviewed and modified as and when necessary upon request of a Party and may be open to such reviews and modifications as may be agreed upon. ANNEXURE-A Tariff item (HS2002) Description o....
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....otor of an output not exceeding 125 W Change at 6-digit H.S. level (Change to sub-heading 841451 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 10. 841459 - - Other fans Change at 6-digit H.S. level (Change to sub-heading 841459 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 11. 841490 - Parts Change at 6-digit H.S. level (Change to sub-heading 841490 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 12. 841510 - Window or wall types, self-contained or "split-system" Change at 6-digit H.S. level (Change to sub-heading 841510 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 13. 841821 -- Refrigerators, household type :....
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....ghting or visual signalling equipment Change at 6-digit H.S. level (Change to sub-heading 851220 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8517 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones 20. 851711 - - Line telephone sets with cordless handsets Change at 6-digit H.S. level (Change to sub-heading 851711 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 21. 851790 - Parts Change at 6-digit H.S. level (Change to sub-heading 851790 from any other sub-heading) provided that there is a Local Value Added Content not less than 40% 8528 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors 22. 852812 - - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: colour Change at 6-digit H.S....
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..../or exporter of the products qualified for preferential treatment shall apply in writing to the relevant Issuing Authority requesting for the pre-exportation verification of the origin of the products. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said products to be exported thereafter. The pre-exportation verification may not apply to the products of which, by their nature, origin can be easily verified. Rule 5 Before exporting the products under preferential treatment, the exporter or his authorized representative shall submit a written application for the Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of Certificate of Origin. PRE-EXPORTATION EXAMINATION Rule 6 The Issuing Authority shall, to the best of their competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that : (a) The application and the Certificate of Origin are duly completed and signed by the authorized signatory; (b) The origin of the product ....
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....ued at the time of exportation due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but no longer than 45 days from the date of shipment, bearing the word "ISSUED RETROACTIVELY". Rule 11 In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the Issuing Authority which issued it for a certified true copy of the original and the triplicate to be made on the basis of the export documents in their possession bearing the endorsement of the word "CERTIFIED TRUE COPY FOR THE ORIGINAL CERTIFICATE NO...DATED..." in Box 12. This copy shall bear the date of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued within the validity period of the original Certificate of Origin and on condition that the exporter provides to the relevant issuing authority the quadruplicate copy. The validity of certified true copy of the Certificate of Origin would be same as that of the original certificate so issued. PRESENTATION Rule 12 The Original Certificate of Origin shall be submitted to the Customs Authority at the time of lodging the ....
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.... (a) The application for Certificates of Origin and all documents related to such application shall be retained by the Issuing Authority for not less than two (2) years from the date of issuance. (b) Information relating to the validity of the Certificate of Origin shall be furnished upon request of the importing Party by an official authorized signing the Certificate of Origin and certified by the Issuing Authority. (c) Any information communicated among the government authorities shall be treated as confidential and shall be used for the validation of Certificates of Origin purposes only. SPECIAL CASES Rule 17 When destination of all or parts of the products exported to specified port is changed, before or after their arrival in the territory of the party, the following Rules shall be observed : (a) If the products have already been submitted to the Customs Authority in the specified importing port, the Certificate of Origin shall, by a written application of the importer, be endorsed to this effect for all or parts of products by the said authority and the original returned to the importer. (b) If the changing of destination occurs during transportation to the importing....
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....d by a business entity located in a third country or by an exporter for the account of the said business entity, provided that the product meets the requirements of these rules. (b) The exporter of the product shall indicate third country invoicing as well as such information as name, address, and country of the business entity issuing the invoice in box 7 of the certificate of origin.] ACTION AGAINST FRAUDULENT ACTS Rule 20 (a) When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the Government Authorities concerned shall cooperate for appropriate action to be taken in the respective Party against the persons involved. (b) Each Party shall provide legal sanctions for fraudulent acts related to the Certificate of Origin. Rule 21 In the case of a dispute concerning origin determination, classification of products or other matters, the Government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute. Attachment I ORIGINAL 1. Goods consigned from (Exporter's business name, address, country) Reference No. FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN (....
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....d statements are correct, that all the goods were produced in THAILAND (Country) 12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. ……………………………………………………… Place and date, signature and stamp of certifying authority and that they comply with the origin requirement specified for those goods in the Free Trade Agreement for goods exported to ………………………………………………………………………(Importing country) …………………………………………………………………………….. Place and date, signature of authorized signatory No. 000000 TRIPLICATE 1. Goods consigned from (Exporter's business name, address, country) Reference N....
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....r The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in THAILAND (Country) 12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.…………………………………………………… Place and date, signature and stamp of certifying authority and that they comply with the origin requirement specified for those goods in the Free Trade Agreement for goods exported to ………………………………………………………………………(Importing country) ………………………………………………………………………. Place and date, signature of authorized signatory No. 000000 NOTES FOR INTERIM RULES OF ORIGIN 1. Conditions : The mai....