Makes Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries] Rules, 2008

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....duct shall be deemed to be originating in the beneficiary country unless the conditions specified in these rules are complied with in relation to such products, to the satisfaction of the Government Authority authorised by the exporting beneficiary country to issue the Certificate of Origin under the Duty Free Tariff Preference Scheme for Least Developed Countries (hereinafter referred to as the said Scheme). 3. Claim at the time of importation.- The importer of the product shall, at the time of importation,- (a) make a claim that the products are the produce or manufacture of the beneficiary country from where they are imported and such products are eligible for tariff preferences, and (b) produce the evidence specified in these rules. 4. Originating products.- Products, covered by the said scheme, imported into India from a beneficiary country, which are consigned directly within the meaning of rule 7, shall be eligible for tariff preferences if they conform to the following origin requirements namely:- (a) products wholly produced or obtained in the exporting beneficiary country; or (b) products not wholly produced or obtained in the exporting beneficiary country, provided....

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....) which is different from those in which all the non-originating materials used in its manufacture are classified (Change in Tariff Heading Rule); and (iii) the final process of manufacture is performed within the territory of the exporting beneficiary country. Explanation: (a) For the purposes of calculating the "local value added content", the following formula shall be applied:- Local Value Added Content (X %) = Free on Board (FOB) Price - Value of non-originating materials x 100 Free on Board (FOB) Price (In order for a product to qualify as originating X > 30 %) (b) The value of the non-originating materials, parts, or produce or materials of undetermined origin shall be: (i) the Cost Insurance and Freight (CIF) value, at the time of importation of the materials, parts, or produce where this can be proven; or (ii) the earliest ascertainable price paid for the materials , parts or produce of undetermined origin in the territory of the beneficiary where the working or processing takes place. (c) If in the manufacturing of the final export product, the originating material from India is used as input, the value of such input shall be included in the calculation of th....

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....oading and reloading or any operation required to keep them in good condition; and (iv) the products have remained under the customs control in the country of transit. 8. Treatment of packing.- (i) The packages and packing materials or cases or containers for retail sale, when classified together with the packaged products, according to General rule 5 of the rules for interpretation of the Harmonised System, shall not be taken into account for considering whether packages and packing materials or cases or containers fulfil the criterion corresponding to a change of tariff classification of the said products. (ii) If the product is subject to an ad-valorem percentage criterion, the value of the packages and packing materials or cases or container 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. (iii) The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any products. 9. Certificate of Origin.- Products eligible for preferential concessions shall be supported by a Certificate ....

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....Origin for the Duty Free Tariff Preference Scheme for Least Developed Countries, or where not wholly produced or obtained in the exporting beneficiary country they must be eligible under rule 5. (b) For products wholly produced or obtained - enter the letter 'A' in box 8. (c) For products not wholly produced or obtained - enter the letter 'B' in box 8 for products, which meet the origin criterion according to rule 5. Entry of letter 'B' would be followed by the percentage of Local Value Added Content, as calculated under rule 5: (example B(-- ) per cent). Annexure-B PROCEDURE FOR ISSUANCE AND PRESENTATION OF CERTIFICATE OF ORIGIN UNDER THE DUTY FREE TARIFF PREFERENCE SCHEME FOR LEAST DEVELOPED COUNTRIES For the purpose of implementing the Rules of Origin for the Duty Free Tariff Preference Scheme for Least Developed Countries, the under-mentioned procedure on the issuance and presentation of the Certificate of Origin and other related administrative matters shall be followed: Authorities 1. The certificate of origin issued by the Government authorities designated by the Government of the exporting Beneficiary country (hereinafter referred as "Issuing Authority") would only....

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....te to be made on the basis of the export documents in their possession bearing the endorsement of the word "CERTIFIED TRUE COPY" (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 the 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 the same as that of the original certificate so issued. Presentation at the time of Importation 11. The original certificate of origin shall be submitted to the Customs Authorities at the time of lodging the import entry for the products concerned. 12. The following time limit for the presentation of the certificate be observed: a) The validity of the certificate of origin shall be twelve months from the date of its issuance. b) Certificate of origin must be submitted to the Customs Authority within the validity period. 13. Where the certificate of origin is submitted after the expiration of the val....