TaxTMI 
TaxTMI 
TaxTMI 
Makes the Rules
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.... the cost of the good, insurance and freight necessary to deliver the good to the named port of destination; (iii) Customs Valuation Agreement means the WTO Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994; (iv) FOB price or FOB value refers to the price actually paid or payable to the exporter for the good when the good is loaded onto the carrier at the named port of exportation. The value includes the cost of the good and all costs necessary to bring the good onto the carrier; (v) generally accepted accounting principles refers to the recognised consensus or substantial authoritative support in the territory of a Party at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application as well as detailed practices, and procedures; (vi) Harmonised System means the Harmo....
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.... Rule 4;or (b) Products not wholly produced or obtained in the territory of the exporting Party, provided that the said products are eligible under Rule 5. 4. Wholly Obtained or Produced For the purposes of this Agreement, goods wholly obtained or produced in the territory of a Party shall be treated as originating goods of that Party. The following goods only shall be considered as being wholly obtained or produced in a Party: (a) a raw or mineral good4-1/product extracted from its soil, waters, seabed, or beneath the seabed; (b) a vegetable good4-2 harvested or produced there; (c) an animal born and raised there; (d) a good obtained from animals referred to in (c) above; (e) a good obtained from hunting, trapping, fishing or aquaculture conducted there; (f) a good of sea fishing and other marine goods taken from outside its territory/territorial waters and Exclusive Economic Zone (EEZ) by vessels registered with Party and flying its Flag; (g) a good processed and/or made on board factory ships registered with a Party and flying its Flag exclusively from products referred to in paragraph (f) above; (h) a good taken by a....
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....registered in the accounting records of the producer of the good. 7. Insufficient Operations. 1. The following operations or processes shall not be considered as sufficient transformation provided for in Rule 5: (a) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations); (b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting; (c) changes of packing and breaking up and assembly of consignments; (d) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations; (e) affixing of marks, labels or other like distinguishing signs on products or their packaging; (f) simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in t....
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....Party;and (c) if the good is subject to a qualifying value content requirement, the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good. 12. Treatment of Packing (a) Packages and packing materials for retail sale: (i) Packages and packing materials for retail sale, when classified together with the packaged product, according to General Rule 5(b) of the Harmonised System, shall not be taken into account for considering whether all non-originating materials used in the manufacture of a product fulfil the criterion corresponding to a change of tariff classification of the said product. (ii) If the product is subject to an ad valorem percentage criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case they are treated as being one for customs purposes with the products in question. (b) Containers and packing materials for transport: The containers and packing materials exclusively used for the transport of a product shall not be taken....
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....its determination regarding the origin of the good within 120 days after receipt of all necessary information. 2. The importing Party shall apply an advance ruling to importation into its territory of the good for which the ruling was issued, for such period, which may be specified in the ruling. 3. The importing Party may modify or revoke an advance ruling: (a) if the ruling was based on an error of fact; (b) if there is a change in the material facts or circumstances on which the ruling was based; or (c) to conform with a modification of this Chapter. 4. Where the importing Party modifies or revokes an advance ruling, such modification or revocation shall only take effect 60 days after the date on which the modification or revocation is issued, and shall not apply to importation of a good that has occurred prior to the effective date. 5. Notwithstanding paragraphs 3 and 4 above, the importing Party may revoke any advance ruling ab initio, if the importer or exporter to whom the advance ruling was issued had provided false or incorrect information pursuant to the application for the ruling. 6. Apart from the adva....
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....he importing country may seek a clarification from the certifying authority of the exporting country, which will furnish the same within a period of 30 days. Meanwhile, the subject consignment will be allowed entry into the importing country on a provisional basis against a bond or a guarantee i.e. a legally binding undertaking as may be required. After examining the information so provided by the certifying authority, the Customs Authority in the importing country would take appropriate action to finalise the provisional assessment. 3. Where the clarification carried on in above paragraph 2 is not conclusive, the importing Party may, upon informing the exporting Party and with the knowledge of the importer concerned and with the consent of the exporter or manufacturer concerned, visit the exporter or manufacturer concerned for the purpose of verifying the preference claim. If no consent is given by the exporter or manufacturer concerned within a period of 45 days, the importing party may disallow the tariff preference for the particular Certificate of Origin. 19. Consultation and Modifications These rules may be reviewed as and when necessary upon the req....
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....of its 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 authorised signatory; (b) The origin of the product is in conformity with the Rules of Origin of this Agreement; (c) The other statements of the Certificate of Origin correspond to supporting documentary evidence submitted; and (d) Description, quantity and weight of goods, marks and number of packages, number and kinds of packages, as specified, conform to the consignment to be exported. (iv) Issuance Of Certificate Of Origin Rule 7 - (a) The validity of the Certificate of Origin shall be 12 months from the date of its issuance. (b) The Certificate of Origin must be on ISO A4 size paper in conformity to the specimen shown in Appendix 1. It shall be made in English. (c) The Certificate of Origin shall comprise one original and three (3) carbon copies of the following colours: Original light grey Duplicate white Tripli....
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....PY" (in lieu of the Original Certificate) in Box 12 of the Certificate of Origin. 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 Issuing Authority the quadruplicate mentioned in Rule 7. (v) Presentation Rule 12 - The Original Certificate of Origin shall be submitted to the Customs Authority at the time of lodging the import entry for the products concerned. Rule 13 - The following time limit for the presentation of the Certificate of Origin shall be observed: (a) Certificate of Origin shall be submitted to the Customs Authority of the importing Party within its validity period; (b) Where the Certificate of Origin is submitted to the Customs Authority of the importing Party after the expiration of the validity of the Certificate of Origin, such Certificate is still to be accepted when failure to observe the time-limit results from force majeure or other valid causes beyond the control of the exporter; and (c) In all cases, the relevant....
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.... 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 a change of destination occurs during transportation to the importing Party as specified in the Certificate of Origin, the exporter shall apply in writing, accompanied with the issued Certificate of Origin, for the issuance of new Certificate/s of Origin for all or parts of products. Rule 18 - For the purpose of implementing paragraph (b) of Rule 15 of 'Rules of Origin' where transportation is effected through the territory of one or more non-parties, the following shall be produced to the government authorities of the importing Party: (a) A through Bill of Lading issued in the exporting Party; (b) A Certificate of Origin issued by the Issuing Authority of the exporting Party; (c) A copy of the original commercial invoice in respect of the product; and (d) Supporting documents in e....
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....c Rule 1. Chapter 18 Cocoa and cocoa preparations 2. 1804 Cocoa butter, fat and oil. Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 3. 1805 Cocoa powder, not containing added sugar or other sweetening matter. Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 4. Chapter 21 Miscellaneous edible preparations 5. 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard 6. 2103 10 - Soya sauce Production from materials other than those of heading 2103 7. 2106 Food preparations not elsewhere specified or included. 8. ex 2106 90 - Other 9. - - Soft drink concentrates Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method, and provided such product does not contain non-originating sugar of heading 1701 or 1702 10. - - Pan masala Local value added content is at least 40 percent base....
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....those of heading 2903 23. ex 2903 62 - Hexachlorobenene and DDT (1, 1, 1-trichloro-2, 2-bis (p-chlorophenyl) ethane) 24. - - Hexachlorobenzene, other than lindane Production from materials other than those of heading 2903 25. - - DDT (Dichloro-diphenyl-trichloroethane): Other Production from materials other than those of heading 2903 26. 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 27. ex 2905 12 - Saturated monohydric alcohols: Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) 28. - - Propyl alcohol Production from materials other than those of heading 2905 29. 2905 13 - Saturated monohydric alcohols: Butan-1-ol (n-butyl alcohol) Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 30. ex 2905 16 - Saturated monohydric alcohols: Octanol (octyl alcohol) and isomers thereof 31. - - Other Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 32. 2906 ....
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....itrosated derivatives 47 ex 2916 12 - Esters of acrylic acid 48 - - Butyl acrylate Production from materials other than those of subheading 2916 12 49 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 50 2917 12 - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Adipic acid its salts & esters Production from materials other than those of heading 2917 51 ex 2917 39 - Aromatic polycarboxylic acids their anhydrides halides peroxides peroxyacids & their derivatives: Other 52 - - Dioctyl phthalate Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 53 2921 Amine-function compounds. 54 2921 11 - Methylamine, di- or trimethylamine & their salts Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 55 2921 12 - Diethylamine & its salts Local value added content is at least 40 pe....
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....ied or included 72 ex 3824 90 - Other: 73 - - Electroplating salts; water treatment chemicals; ion xchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: - /kGramophone records making material Production from materials other than those of heading 3824 74 Chapter 39 Plastics and articles thereof 75 3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. 76 3912 39 - Cellulose ethers: other Production from materials other than those of heading 3912 77 Chapter 48 Paper & paperboard; articles of paper pulp, of paper or of paper board 78 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel a....
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....ased on indirect method 96 - - Gas compressors: Free-piston generators for gas turbine Production from materials other than those of subheading 8414 80, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 97 - - Gas compressors: Other Production from materials other than those of subheading 8414 80, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 98 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric 99 8419 32 - Dryers: for wood paper pulp paper or paperboard Production from materials other than....
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....d on indirect method 108 - - Others Production from materials other than those of subheading 8419 89, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 109 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases 110 8421 21 - Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water Production from materials other than those of subheading 8421 21, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 111 8421 22 - Filtering or purifying machinery and apparatus for liquids: For filtering or purifying beverages other than water Production from materials other than those of subheading 8421 22, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 112 8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or ....
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....er lathes: other Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 126 8459 Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 127 8460 Machine tools for de-burring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 128 ex 8460 29 - Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm: Other 129 - - Profile grinders Local value added content is at least 40 percent based on direct method or not more than 60 percent based on indirect method 130 8462 Machine tools (including presses) for working metal by forging, hammering or die-stamping; machine to....
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....1 30 144 ex 8471 41 - Other digital automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined : 145 - - Micro computer Production from materials other than those of subheading 8471 41 146 - - Large or main frame computer Production from materials other than those of subheading 8471 41 147 8471 49 - Other digital automatic data processing machines: Other, presented in the form of systems Production from materials other than those of subheading 8471 49 148 8471 50 - Digital processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units Production from materials other than those of subheading 8471 50 149 8471 60 - Input or output units, whether or not containing storage units in the same housing Production from materials other than those of heading 8471 150 8471 70 - Storage units Production from materials other than those of heading 8471 151 8471 80 ....
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.... Production from materials other than those of subheading 8479 81, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 163 8479 89 - Other machines & mechanical appliances: Other Production from materials other than those of subheading 8479 89, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 164. Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 165 8504 Electrical transformers, static converters (for example, rectifiers) and inductors. 166 ex 8504 40 - Static converters: 167 - - Electric inverters Production from materials other than those of subheading 8504 40 168 - - Rectifier: Dip bridge rectifiers Production from materials other than those of subheading 8504 40 169 - - Rectifier: Other Production from materials other than those of subhe....
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....180 - - Accumulator cases made of hard rubber and separators Production from materials other than those of subheading 8507 90, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 181 8509 Electromechanical domestic appliances, with self-contained electric motor. 182 8509 10 - Vacuum cleaners , including dry and wet vacuum cleaners Production from materials other than those of subheading 8509 10, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 183 8509 20 - Floor polishers Production from materials other than those of subheading 8509 20, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 184 8509 30 - Kitchen waste disposers Production from materials other than those of subheading 8509 30, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 185....
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....ubheading 8514 40, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 195 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545. 196 8516 40 - Electric smoothing irons Production from materials other than those of subheading 8516 40, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 197 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 198 8517 11 - Telephone sets; videophones: Line telephone sets with cordless handsets ....
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....ge video cameras and other video camera recorders; digital cameras Production from materials other than those of heading 8525 219 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. 220 ex 8526 91 - Radio navigational aid apparatus: 221 - - Direction measuring equipment Production from materials other than those of heading 8526 222 - - VHF omni range equipment Production from materials other than those of heading 8526 223 8528 Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors 224 8528 21 - Video monitors: Colour Production from materials other than those of heading 8528 225 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 226 8531 20 - Indicator panels with liquid crystal devices (LCD) or light emitting diodes (LED) Production from materials other than those of subheading 8531 20 227 8532 El....
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....40 244 8533 90 - Parts Production from materials other than those of subheading 8533 90 245 8534 Printed circuits. Production from materials other than those of heading 8534 246 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts 247 8536 69 - Lamp-holders, plugs and sockets: Other Production from materials other than those of heading 8536 248 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc-lamps 249 8539 49 - Ultra-violet or infra-red lamps; arc-lamps Other Production from materials other than those of subheading 8539 49, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 250 8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modul....
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....nt of at least 40 percent based on direct method or not more than 60 percent based on indirect method 267 8543 81 - Other machines and apparatus: Proximity cards and tags Production from materials other than those of subheading 8543 81 268 8543 89 - Other machines and apparatus: Other Production from materials other than those of subheading 8543 89, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 269. Chapter 86 Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds 270 8607 Parts of railway or tramway locomotives or rolling-stock. 271 8607 29 - Brakes and parts thereof :Other Production from materials other than those of heading 8607 272 8607 30 - Hooks & other coupling devices, buffers and parts thereof Production from materials other than those of heading 8607 273 8607 91 - Other: of locomotives Production from materials other than those o....
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....sed on direct method or not more than 60 percent based on indirect method 288 9010 Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this Chapter; negatoscopes; projection screens 289 9010 41 - Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: Direct write-on-wafer apparatus Production from materials other than those of subheading 9010 41 290 9010 42 - Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: Step and repeat aligners Production from materials other than those of subheading 9010 42 291 9010 49 - Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: Other Production from materials other than those of subheading 9010 49, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 292 9010 90 - Parts and accessories Producti....
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....d on direct method or not more than 60 percent based on indirect method 306 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments 307 9018 11 - Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):Electrocardiographs Production from materials other than those of heading 9018 308 ex 9018 39 - Syringes, needles, catheters, cannulae and the like: other 309 - - Cardiac catheters Production from materials other than those of heading 9018 310 ex 9018 90 - Other instruments and appliances 311 - - Surgical tools: bone saws, drills, trephines Production from materials other than those of heading 9018 312 - - Surgical tools: knives, scissors and blades Production from materials other than those of heading 9018 313 - - Surgical tools: Forceps, forcep clamps, clips, needles holders, introducers, cephalotribe bone holding and other holding instruments Production from....
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.... - - Other: Laproscope Production from materials other than those of heading 9018 329 - - Other: Vetrasonic lithotripsy instruments Production from materials other than those of heading 9018 330 - - Other: Apparatus for nerve stimulation Production from materials other than those of heading 9018 331 - - Other: Other Production from materials other than those of heading 9018 332 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Production from materials other than those of heading 9020 333 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability 334 9021 50 - Pacemakers for stimulating heart muscles excluding parts and accessories Production from materials other than those of heading 9021 335 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgica....
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....pparatus based on the use of alpha, beta or gamma radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: for other uses Production from materials other than those of subheading 9022 29, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 342 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 343 9024 10 - Machines & appliances for testing metals Production from materials other than those of subheading 9024 10, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 344 9024 80 - Other machines and appliances: Production from materials other than those of subheading 9024 80, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 345 9025 Hydrometers and simil....
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....r the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 355 9027 10 - Gas or smoke analysis apparatus Production from materials other than those of subheading 9027 10, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 356 9027 20 - Chromatographs and electrophoresis instruments Production from materials other than those of subheading 9027 20, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 357 9027 30 - Spectrometers spectrophotometers & spectrographs using optical radiations (UV, visible, IR) Production from materials other than those of subheading 9027 30, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 358 9027 50 - Other instruments & apparatus using optical radiations (UV, visible, IR) Production from materials other than those of subheading 9027 50, and provi....
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....ers, gain measuring instruments, distortion factor meters, psophometers) Production from materials other than those of subheading 9030 40 370 903082 - Other instruments and apparatus: For measuring or checking semiconductor wafers or devices Production from materials other than those of subheading 9030 82 371 ex 9030 89 - Other instruments and apparatus: Other 372 - - Scintillator counters Production from materials other than those of subheading 9030 89, and provided there is a local value added content of at least 40 percent based on direct method or not more than 60 percent based on indirect method 373 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 374 9031 41 - Other optical instruments and appliances: for inspecting semiconductor wafers devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices Production from materials other than those of subheading 9031 41 375 9032 Automatic regulating or controlling instruments and apparatus. 376 ex 9032 10 - Thermostats 377 ....
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....... (Importing Country) ............................................... 12. Certification carried out, that the declaration by the exporter is correct. Place and date, signature of authorised signatory Place and date, signature and stamp of certifying authority OVERLEAF NOTES 1. India and Singapore will accept this form for the purpose of preferential treatment under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement. 2. CONDITIONS: The main conditions for admission to the preferential treatment under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement are that goods sent to the Parties: (i) must fall within a description of products eligible for concessions in the country of destination; (ii) must comply with the consignment conditions that the goods must be consigned directly from exporting Party to the importing Party but transport that involves passing through one or more intermediate countries, is also accepted provided that any intermediate transit, transshipment or temporary storage arises only for geographic reasons or transportation requirements; and (iii) must comply wit....