TaxTMI 
TaxTMI 
Notifying the rules of origin under SAFTA
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....in relation to such products, to the satisfaction of the designated Authority. Rule 4: Originating products.- Products covered by the Agreement imported into the territory of a Contracting State from another Contracting State which are consigned directly within the meaning of Rule 12 hereof, shall be eligible for preferential treatment if they conform to the origin requirement under any one of the following conditions: (a) Products wholly produced or obtained in the territory of the exporting Contracting State as defined in Rule 5; or (b) Products not wholly produced or obtained in the territory of the exporting Contracting Stat e provided that the said products are eligible under Rule 6. Rule 5: Wholly produced or obtained.- Within the meaning of Rule 4(a), the following shall be considered as wholly produced or obtained in the territory of the exporting Contracting State (a) raw or mineral products^1 extracted from its soil, its water extending upto its Exclusive Economic Zone (EEZ), or its sea bed extending upto its seabed or continental shelf; (b) Agriculture, vegetable and forestry products harvested there; (c) animals born and raised ....
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....y alter the characteristics of the product; (6) simple assembly of parts of products to constitute a complete product; (7) a combination of two or more operations specified in (1) to (6); Rule 8: Single Contracting State Content.-(a) Products originating in the exporting Contracting State shall be considered to be sufficiently worked or processed for the purposes of granting originating status if they fulfill the following conditions: (i) The final product is classified in a heading at the four digit level of the Harmonized Commodity Description and Coding System differently from those in which all the non-originating materials^5 used in its manufacture are classified and (ii) Products worked on or processed as a result of which the total value of the materials, parts or produce originating from other countries or of undetermined origin used does not exceed 60% of the FOB value of the products produced or obtained and the final process of manufacture is performed within the territory of the exporting Contracting State. (b) Notwithstanding the condition laid down in paragraph (a) of this Rule, the products listed in Annex-A shall be eligib....
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....ansported without passing through the territory of any non-Contracting State: (b) the products whose transport involves transit through one or more intermediate non-Contracting States with or without transshipment or temporary storage in such countries, provided that: (i) the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements; (ii) the products have not entered into trade or consumption there; (iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition; (iv) the products have remained under the customs control in the country of transit. Rule 13: Treatment of packing.-When determining the origin of products, packing should be considered as forming a whole with the product it contains. However, packing may be treated separately if the national legislation so requires. Rule 14: Procedures for Issuance and Verification of Certificate of origin.-Detailed Operational Certification Procedures for implementation of these Rules of Origin are at Annex-B. Rule 15: P....
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.... from those in which all the non-originating materials used in its manufacture are classified. 4. The DVA mentioned in percentage in column (4) below shall mean the minimum value addition in the Exporting Contracting State, calculated as per the following formula: S.No. HS Heading /Chapter Harmonised Description Product Specific Rules (1) (2) (3) (4) 1. 060499 Other CTSH & 30% DVA 2. 080132 Shelled Cashew nuts CTSH & 60% DVA 3. 081350 Mixtures of dried fruits of this Chapter CTSH & 60% DVA 4. 150790 -Other CTSH & 30% DVA 5. 150890 -Other CTSH & 30% DVA 6. 150990 -Other CTSH & 30% DVA 7. &n....
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....481820 Handkerchiefs, cleansing or facial tissues Only CTH 28. 481840 Sanitary towels Only CTH 29. 701990 Other CTSH & 30% DVA 30. 720221 Ferro-silicon containing by weight more than 55 % of silicon CTSH & 30% DVA 31. 830110 Padlocks CTSH & 30% DVA 32. 841011 --Of a power not exceeding 1,000 kW CTSH & 30% DVA 33. 841311 Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages CTSH & 30% DVA 34. 841319 Other pumps fitted or designed to be fitted with a measuring device CTSH & 30% DVA 35. 841320 Hand pumps, other than those of subheading 8413.11 or 8413.19 CTSH & 30% DVA 36. 841330 Fuel, lu....
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.... CTSH & 30% DVA 55. 841710 Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals CTSH & 30% DVA 56. 841810 Combined refrigerator-freezers, fitted Refrigerators, household type: CTSH & 30% DVA 57. 841821 Compression-type CTSH & 30% DVA 58. 841822 Absorption-type, electrical CTSH & 30% DVA 59. 841829 Other CTSH & 30% DVA 60. 841830 Freezers of the chest type, not exceeding 800 l capacity CTSH & 30% DVA 61. 841840 Freezers of the upright type, not exceeding 900 L capacity: CTSH & 30% DVA 62. 841850 Other refrigerating or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture CTSH & 30% DVA 63.  ....
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....chinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages CTSH & 30% DVA 84. 842240 Other packing or wrapping machinery (including heat-shrink wrapping machinery) CTSH & 30% DVA 85. 842310 Personal weighing machines, including baby scales; Household scales CTSH & 30% DVA 86. 842320 Scales for continuous weighing of goods on conveyors CTSH & 30% DVA 87. 842330 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales Other weighing machinery: CTSH & 30% DVA 88. 842381 Having a maximum weighing capacity not exceeding 30 kg CTSH & 30% DVA 89. 842382 Having maximum weighing capacity exceeding 30 kg but not exce....
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.... 847149 Other, presented in the form Of systems CTSH & 30% DVA 114. 847150 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 CTSH & 30% DVA 115. 847780 Other machinery CTSH & 30% DVA 116. 848180 Other appliances: Taps and Cocks of Tariff heading 8481.80 CTSH & 30% DVA 117. 850410 -Ballasts for discharge lamps or tubes CTSH & 30% DVA 118. 850421 Having a power handling capacity not exceeding 650 kVA CTSH & 30% DVA 119. 850422 --Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA CTSH & 30% DVA 120. 850423 --Having a power handling capacity exceeding 10,000 kVA CTSH & 30% DVA 121. 850431 Having a power handling capacity not exceeding 1 kVA CTSH & 30% DVA 122. 850432....
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....51780 other apparatus CTSH & 40% DVA 149. 853921 Tungsten halogen CTSH & 40% DVA 150. 853922 Other, of a power not exceeding 200 W and for a voltage exceeding 100 V CTSH & 40% DVA 151. 853929 Other CTSH & 40% DVA 152. 853931 Fluorescent, hot cathode CTSH & 40% DVA 153. 853932 Mercury or sodium vapour lamps; metal halide lamps CTSH & 40% DVA 154. 853939 Other of discharged lamps, other than ultra-violet lamps CTSH & 40% DVA 155. 854011 -- Cathode-day television picture tubes, including video monitor cathode-ray tubes; colour CTSH & 40% DVA 156. 854210 Cards incorporating an electronic integrated circuits ("smart" cards) CTSH & 30% DVA 157. 854221 Monolithic digital integrated circuits obtained by bipolar technology CTSH & 30% DVA 158. 854229 Other CTSH & 30% DVA 159. 854260 Hybrid....
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....n procedures shall be followed: AUTHORITY ARTICLE 1 The Certificate of Origin shall be issued by authority designated by the Government of the exporting Contracting State (hereinafter referred to as Issuing Authority) and notified to the other Contracting States. ARTICLE 2 (a) Each Contracting State shall inform the other Contracting States of the names and addresses of the officials authorized to issue the Certificate of Origin and shall provide their specimen signatures and official seals. (b) Any change in their names, addresses, or official seals shall be promptly notified to the other Contracting States. ARTICLE 3 For the purpose of verifying the conditions for preferential treatment, the Issuing Authority shall have right to call for any supporting documentary evidence or to carry out any check considered appropriate. PRE-EXPORTATION VERIFICATION ARTICLE 4 The Issuing Authority, upon a written request by the manufacturer and/or exporter of the products desirous for availing preferential treatment, shall conduct pre- exportation verification of the manufacturing premise(s). The result of the verification, subject to review periodically or whenever appropri....
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....in Appendix -2 to the Issuing Authority of respective importing Contracting State. ARTICLE 8 The Certificate of Origin issued by the Issuing Authority shall indicate the applicable Rules of Origin and the value of non-originating material expressed as a percentage of the f.o.b. value of the products, or the sum of the aggregate content originating in the territory of the exporting Contracting State expressed as a percentage of the f.o.b. value of the exported product; where applicable, in Box 8. ARTICLE 9 Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous entries and making any addition required. Such alterations shall be approved by an authorized signatory of the applicant and certified by the Issuing Authority. Unused spaces shall be crossed out to prevent any subsequent addition. ARTICLE 10 (a) The Certificate of Origin shall be issued by the relevant Issuing Authority of the exporting Contracting State at the time of exportation, or within 3 working days from the date of shipment whenever the products to be exported can be considered originating in that Contracting State w....
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....n fact, correspond to the said products. ARTICLE 15 (a) The importing Contracting State may request to the Issuing Authority of the exporting Contracting State for a retrospective check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question or of certain parts thereof. (b) The request shall be accompanied with the Certificate of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis. (c) The Customs Authority of the importing Contracting State may suspend the provisions on preferential treatment while awaiting the result of verification. However, without prejudice to the national legislations the competent authority of the importing Contracting State shall not suspend the customs clearance of the consignment subject to a guarantee in any of its modalities in order to preserve fiscal interests, as a pre-condition for completion of customs clearance. (d) The Issui....
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....from the preferential tariff treatment provided in this Agreement, on the condition that the products meet the requirements of Rule 4 of the SAFTA Rules of Origin and provided it is shown to the satisfaction of the relevant Government authorities of the importing Contracting State that: (i) An exporter has dispatched those products from the territory of the exporting Contracting State to the importing Contracting State where the exhibition is held and has exhibited them there, (ii) The exporter has sold the goods or transferred them to a consignee in the importing Contracting State; and (iii) The products have been sold during the exhibition or immediately hereafter to the importing Contracting State in the state in which they were sent for the exhibition. (b) For the purpose of implementing the above provisions, the Certificate of Origin must be produced to the relevant Government authorities of the importing Contracting State. (c) Paragraph (a) shall apply to exhibitions, fairs or similar shows or displays where the products remain under Customs control during these events. ACTION AGAINST FRAUDULENT ACTS ARTICLE 20 (a) When it i....
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....ts eligible for preference in the schedule of concessions of SAFTA country of destination; (b) comply with SAFTA Rules of Origin. Each article in a consignment must qualify separately in its own right; and (c) comply with the consignment conditions specified by the SAFTA Rules of Origin. In general, products must be consigned directly within the meaning of Rule 12 hereof from the country of exportation to the country of destination. II. Entries to be made in Box 8 Preference products must be wholly produced or obtained in the exporting Contracting State in accordance with Rule 5 of the SAFTA Rules of Origin, or where not wholly produced or obtained in the exporting Contracting States must be eligible under Rule 6. (a) Products wholly produced or obtained; enter the letter "A" in Box 8. (b) Products not wholly produced or obtained: the entry in Box 8 should be as follows: 1. Enter letter "B" in Box 8, for products which meet the origin criteria according to Rule 8. Entry of letter would be followed by the value of non-originating material expressed as a percentage of the f.o.b. value of the products; (example "B" 50 per cent); ....