Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989
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....ods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Application:- These rules shall apply to products consigned from any participant. 3. Definitions: In these rules, unless the context otherwise requires:- (a) GSTP means the agreement on Global System of Trade Preferences among Developing Countries signed by developing countries at Belgrade, Yugoslavia on the 13th April, 1988; (b) "notification" means the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 236/89-Customs, dated the 1st September, 1989; (c) "Participant" means a coun....
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.... or (b) Products not wholly produced or obtained in the exporting participant, provided that the said products are eligible under para 3 or para 4. 2. Wholly produced or obtained- Within the meaning of para 1(a), the following shall be considered as wholly produced or obtained in the exporting participant; (a) raw or mineral products extracted from its soil, its water or its seabeds; 1 (b) agricultural products harvested there; 2 (c) animals born and raised there; (d) products obtained from animals referred to in clause (c) above; (e) products obtained by hunting or fishing conducted there, (f) products of sea fishing and other marine products taken from the high seas by its vessels; 3,4 (g) products processed and/or made on board ....
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....nt shall be considered as a product originating in the territory of the participant where working or processing of the finished product has taken place provided that the aggregate content originating in the territory of the participant is not less than 60 per cent of its f.o.b. value.7 5. Direct consignment:- The following shall be considered as directly consigned from the exporting participant to the importing participant; (a) if the products are transported without passing through the territory of any non-participant; (b) the products whose transport involves transit through one or more intermediate non-participants with or without transhipment or temporary storage in such countries, provided that (i) the transit entry is justified fo....
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....teria percentage:- products originating in participating less developed countries can be allowed a favourable 10 percentage points applied to the percentages established in paras 3 and 4. Thus, for para 3, the percentage would not exceed 60 per cent, and for para 4, the percentage would not be less than 50 per cent. ANNEXURE CERTIFICATE OF ORIGIN (See para 7) 1. Goods consigned from (Exporter's business name, address, country) Reference No. GLOBAL SYSTEM OF TRADE PREFERENCES (Combined declaration and certi­ficate) 2. Goods consigned to (Consignee's name, address, country) Issued in ……………………………. (country) See notes overleaf 3. Means of trans....
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