TaxTMI 
TaxTMI 
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
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....eement between the State parties; (b) "carrier" means any vehicle for transportation by air, sea, and land; (c) "CIF value" means the price actually paid or payable to the exporter for a good including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination and the valuation shall be made in accordance with the customs valuation agreement; (d) "customs authority" means, unless the context otherwise requires, the authority that is responsible under the law of a State party, for the administration and application of customs laws and regulations; (e) "customs valuation agreement" means the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement; (f) "determination of origin" means a determination as to whether a good qualifies as an originating good in accordance with these rules; (g) "FOB value" means the price actually paid or payable to the exporter for a good when the good is loaded onto the carrier at the named port of exportation, including the cost of the good and all costs necessary to bring the good onto the carrier and ....
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....f Korea; (q) "producer" means a person who grows, mines, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles a good; (r) "production" means method of obtaining goods including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling a good; (s) "simple", in reference to the processes or operations on goods, generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity; (t) "used" means utilised or consumed in the production of goods; and, (u) "WTO" means the World Trade Organisation. 3. Originating goods.- (1) For the purposes of these rules, goods shall be deemed to have originated, if they are consigned according to rule 14 and conform to the following conditions, namely:- (a) goods wholly obtained or produced in the territory of the exporting State party as specified in rule 4; or, (b) goods not wholly obtained or produced in the territory of the....
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..... of the FOB value of the goods ascertained as under,- FOB value - Value of non-originating materials as per sub-rule (2) Regional Value Content = ------------------------------------------------------------------------------ x 100; FOB value And (ii) the goods have undergone a change in tariff classification in a sub-heading at the six digit level of the Harmonised System from the tariff classification in which all the non-originating materials used in their manufacture are classified: Provided that the final process of manufacturing is performed within the territory of the export State party: Provided further that any good that does not undergo a change in tariff classification pursuant to this sub-rule and the Annexure-I to the rules in the final process of production shall be considered as originating if,- (a) for goods except for those falling within ....
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....r tariff classification is the Harmonised System; Explanation 4:- In applying the customs valuation agreement for the determination of the origin of a good,- (a) the principles of the customs valuation agreement shall apply to domestic transactions, with such modifications as may be required by the circumstances, as would apply to International transactions; (b) the provisions of these rules shall take precedence over the customs valuation agreement to the extent of any difference; and, (c) the definitions in rule 2 shall take precedence over the definitions in the customs valuation agreement to the extent of any difference. Explanation 5:- All costs referred to in these rules shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the State party in which the good is produced. Exception.- The provisions of this rule shall not apply in case of goods exempted from the principle of territoriality under rule 13. 6. Indirect materials.- The origin of the indirect materials shall not be taken into account for determining the origin of a good in a State party. 7. Non-qualifying operations.- (1....
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.... (u). (2) All operations carried out in the territory of a State party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of sub-rule (1). Explanation:- For the purposes of this rule,- (a) "preserving operations" include drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt or sulfur dioxide, removal of damaged parts, and like operations; (b) "simple mixing" generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity but does not include chemical reaction which is a process, including a biochemical process, resulting in a molecule with a new structure by breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the spatial arrangement of atoms in a molecule. 8. Accumulation.- Where the originating material from the territory of a State party are incorporated in the production of a good in the territory of the other State party such material shall be considered to originate i....
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....ing considerable costs or material difficulties in keeping separate stocks of identical and interchangeable originating and non-originating materials used in the manufacture of a product, the "accounting segregation" method may be applied: Provided further the accounting method shall be recorded, applied and maintained in accordance with generally accepted accounting principles applicable in the territory of the State party in which the product is manufactured and such method chosen shall,- (a) permit a clear distinction to be made between originating and non-originating materials acquired whether kept in stock or not; and, (b) guarantee that no more products receive originating status than would be the case if the materials had been physically segregated. Explanation:- For the purposes of this rule,- (a) "fungible materials" means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes; and, (b) "generally accepted accounting principles" means recognised consensus or substantial au....
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....ntry of transit. 15. Certificate of origin.- The goods eligible for preferential treatment under the agreement shall be supported by a Certificate of Origin issued by an authority designated by the Government of the exporting State party and notified to the other State party as specified in the Annexure-IV to the rules and in accordance with the detailed operational certification procedures for implementation of these rules as specified in Annexure-III to the rules and in the format specified in the Annexure-V to the rules. [F. No. 467/45/2006-Cus.V/ICD (Pt. - III)] (Vikas) Under Secretary to the Government of India Telephone: 011-23094182 Annexure-I (See rule 5) Product Specific Rules PART-I For the purposes of this annexure,- 1. The following definitions apply: (a) the "product specific rules" in this Annexure are structured on the basis of the Harmonised System, including its General Interpretative Rules, Section Notes and Chapter Notes; (b) "chapter" means a chapter of the Harmonised System; (c) "heading" means the first four digits in the tariff classification number under the Harmonised System; (d) "sub-heading" means t....
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....-10.08 Manufacture in which all the materials of Chapter 10 used are wholly obtained. Chapter 11 Products of the Milling Industry; Malt; Starches; Insulin; Wheat Gluten 11.01-11.09 Manufacture in which all the materials of Chapter 7, 8 and 10 used are wholly obtained. Chapter 12 Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder 12.01-12.14 Manufacture in which all the materials of Chapter 12 used are wholly obtained. Chapter 13 Lac; Gums, Resins and Other Vegetable Saps and Extracts 13.01-13.02 Manufacture in which all the materials of Chapter 13 used are wholly obtained. Chapter 14 Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included 14.01-14.04 Manufacture in which all the materials of Chapter 14 used are wholly obtained. Chapter 15 Animal or vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes 15.01-15.03 A change to heading 15.01 through 15.03 from any other chapter, provided that there is a regional value content of not less than 40 per cent. 15.04 A change to ....
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.... value content of not less than 40 per cent. 2008.20-2009.90 A change to sub-heading 2008.20 through 2009.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 21 Miscellaneous Edible Preparations 2101.11-2106.10 A change to sub-heading 2101.11 through 2106.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 22 Beverages, Spirits and Vinegar 22.02 A change to heading 22.02 from any other heading, provided that there is a regional value content of not less than 40 per cent. 2208.90 A change to sub-heading 2208.90 from any other heading. 22.09 A change to heading 22.09 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 23 Residues and Waste from the Food Industries; Prepared Animal Fodder 2301.20 A change to sub-heading 2301.20 from any other chapter. Chapter 27 Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes 27.07 A change to heading 27.07 from any other heading. 2710.11-2710.19 A cha....
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....r heading, provided that there is a regional value content of not less than 35 per cent. 2832.10 A change to sub-heading 2832.10 from any other heading 2836.40 A change to sub-heading 2836.40 from any other heading, provided that there is a regional value content of not less than 30 per cent. 2836.99-2837.19 A change to sub-heading 2836.99 through 2837.19 from any other heading, provided that there is a regional value content of not less than 30 per cent. 28.47 A change to heading 28.47 from any other heading, provided that there is a regional value content of not less than 30 per cent. Chapter 29 Organic Chemicals 2902.11-2902.41 A change to sub-heading 2902.11 through 2902.41 from any other heading. 2902.43-2902.44 A change to sub-heading 2902.43 through 2902.44 from any other heading. 2902.60-2902.70 A change to sub-heading 2902.60 through 2902.70 from any other heading. 2903.12-2903.13 A change to sub-heading 2903.12 through 2903.13 from any other heading. 2903.15 A change to sub-heading 2903.15 from any other heading. 2903.21-2903.29 A change to sub-heading 2903.21 through 2903.29 from any other heading. 2903....
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.... A change to sub-heading 2924.19 from any other heading. 2925.11 A change to sub-heading 2925.11 from any other heading. 2925.19-2926.20 A change to sub-heading 2925.19 through 2926.20 from any other heading. 2927.00-2930.10 A change to sub-heading 2927.00 through 2930.10 from any other heading. 2930.30 A change to sub-heading 2930.30 from any other heading. 2931.00-2932.11 A change to sub-heading 2931.00 through 2932.11 from any other heading. 2933.61 A change to sub-heading 2933.61 from any other heading. 2933.71 A change to sub-heading 2933.71 from any other heading. 2934.20-2934.30 A change to sub-heading 2934.20 through 2934.30 from any other heading. 29.42 A change to heading 29.42 from any other heading. Chapter 32 Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks 32.01 A change to heading 32.01 from any other heading, provided that there is a regional value content of not less than 35 per cent. 3202.90-3203.00 A change to sub-heading 3202.90 through 3203.00 from any other heading, provided that there ....
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....her heading. 3907.40 A change to sub-heading 3907.40 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3907.50-3907.91 A change to sub-heading 3907.50 through 3907.91 from any other heading. 3907.99-3908.90 A change to sub-heading 3907.99 through 3908.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 3909.50 A change to sub-heading 3909.50 from any other heading, provided that there is a regional value content of not less than 25 per cent. 39.10 A change to heading 39.10 from any other heading. 3911.10 A change to sub-heading 3911.10 from any other heading, provided that there is a regional value content of not less than 25 per cent. Chapter 40 Rubber and Articles Thereof 4002.11 A change to sub-heading 4002.11 from any other heading. 4002.20-4002.70 A change to sub-heading 4002.20 through 4002.70 from any other heading. 4002.91-4002.99 A change to sub-heading 4002.91 through 4002.99 from any other heading. Chapter 41 Raw Hides and Skins (Other Than Furskins) and Leather 41.04-41.15 A change to heading 41.....
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....s, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin 71.13-71.18 A change to heading 71.13 through 71.18 from any other heading. Chapter 72 Iron and Steel 72.01-72.07 A change to heading 72.01 through 72.07 from any other heading. 7208.25-7208.39 A change to sub-heading 7208.25 through 7208.39 from any other heading. 7208.51-7208.90 A change to sub-heading 7208.51 through 7208.90 from any other heading. 7209.16-7209.18 A change to sub-heading 7209.16 through 7209.18 from any other heading. 7209.26-7210.30 A change to sub-heading 7209.26 through 7210.30 from any other heading. 72010.49-7211.13 A change to sub-heading 7210.49 through 7211.13 from any other heading. 7211.19-7229.90 A change to sub-heading 7211.19 through 7229.90 from any other heading. Chapter 73 Articles of Iron or Steel 7304.39-7304.49 A change to sub-heading 7304.39 through 7304.49 from any other chapter, provided that there is a regional value content of not less than 25 per cent. 7305.11-7305.12 A change to sub-heading 7305.11 through 7305.12 from any other chapter, provided that there is a regional value conten....
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.... 7403.11 A change to sub-heading 7403.11 from any other heading. 74.04 A change to heading 74.04 from any other heading. 7407.21 A change to sub-heading 7407.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7407.29 A change to sub-heading 7407.29 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7408.11-7408.19 A change to sub-heading 7408.11 through 7408.19 from any other heading, except from heading 74.07. 7408.21 A change to sub-heading 7408.21 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7408.22-7408.29 A change to sub-heading 7408.22 through 7408.29 from any other heading, provided that there is a regional value content of not less than 25 per cent. 7409.11 A change to sub-heading 7409.11 from any other heading. 7410.11-7410.12 A change to sub-heading 7410.11 through 7410.12 from any other heading, except from heading 74.09. 7410.21 A change to sub-heading 7810.21 from any other heading, provided that there is a regional value content of not less than 25 p....
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....11 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 81.06 A change to heading 81.06 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8107.20 A change to sub-heading 8107.20 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 8108.90 A change to sub-heading 8108.90 from any other heading, provided that there is a regional value content of not less than 25 per cent. 8110.10 A change to sub-heading 8110.10 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. 81.11 A change to heading 81.11 from any other sub-heading, provided that there is a regional value content of not less than 25 per cent. Chapter 83 Miscellaneous Articles of Base Metal 8301.20 A change to sub-heading 8301.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8302.30 A change to sub-heading 8302.30 from any other heading, provided that there is a regional value content of not less than 40 per cent. Ch....
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....ed or produced. 8483.10-8483.40 A change to sub-heading 8483.10 through 8483.40 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent. 84.84 A change to heading 84.84 from any other heading, provided that there is a regional value content of not less than 40 per cent. 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 8501.10 A change to sub-heading 8501.10 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8501.31-8501.32 A change to sub-heading 8501.31 through 8501.32 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8507.10-8507.20 A change to sub-heading 8507.10 through 8507.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8511.10-8511.50 A change to sub-heading 8511.10 through 8511.50 from any other sub-heading, provided that there is a regional value content of not less than 40 per cent.....
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....ional value content of not less than 40 per cent. 8714.19 A change to sub-heading 8714.19 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8714.91-8714.96 A change to sub-heading 8714.91 through 8714.96 from any other heading, provided that there is a regional value content of not less than 40 per cent. 8716.90 A change to sub-heading 8716.90 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof 9015.80 A change to sub-heading 9015.80 from any other heading, provided that there is a regional value content of not less than 40 per cent. 9029.10-9029.20 A change to sub-heading 9029.10 through 9029.20 from any other heading, provided that there is a regional value content of not less than 40 per cent. Chapter 94 Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, I....
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....l other cost accumulated outside the State party concerned, including transport costs. 3. Specific implementation procedure.- (1) The Certificate of Origin for goods covered by exemption from the principle of territoriality under rule 13 shall be issued by the issuing authorities of the exporting State party in accordance with Annexure-III to the rules; (2) The issuing authority of the exporting State party shall indicate in the Certificate of Origin that the good is covered by exemption from the principle of territoriality under rule 13; (3) Except as otherwise provided for in this Annexure, the relevant provisions of Annexure-III shall be applied mutatis mutandis to the goods to which rule 13 applies; and, (4) Each State party shall assist the customs authority of importing State party to conduct verification on goods covered by exemption from the principle of territoriality under rule 13 in accordance with the provisions of paragraphs 11, 12, 13, and 15 of Annexure-III to the rules. 4. Special Safeguard.- (1) When a State party determines that there is an increase of importation of a good covered by exemption from the principle of territoriality in rule 13 into th....
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....9 Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 581099 Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted 610120, 610130, 610190, 610210, 610220, 610230, 610290, 610322, 610323, 610329, 610331, 610332, 610333, 610339, 610341, 610342, 610343, 610349, 610413, 610419, 610422, 610423, 610429, 610431, 610439, 610441, 610449, 610451, 610459, 610461, 610469, 610590, 610712, 610719, 610721, 610722, 610729, 610791, 610811, 610829, 610832, 611019, 611211, 611212, 611219, 611220, 611231, 611239, 611241, 611249, 611420, 611490 Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted 620111, 620112, 620113, 620119, 620192, 620219, 620291, 620292, 620299, 620312, 620322, 620323, 620329, 620339, 620349, 620412, 620419, 620421, 620422, 620423, 620429, 620441, 620444, 620590, 620610, 620620, 620721, 620722, 620791, 620799, 620811, 620819, 620821, 620822, 620829, 620891, 620899, 620920, 620930, 620990, 621040, 621120, 621132, 621139, 621141, 621142, 621230, 621390, 621420 Chapter 63 Other made up textile articles; sets; worn clothing and worn t....
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....he producer of the goods that the goods qualify as originating goods and such an application may include the result of pre-export verification pursuant to sub-paragraph (1). (3) The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination upon each application for issuance of the Certificate of Origin to ensure that,- (a) the application for the Certificate of Origin is duly completed and signed by the exporter or its authorised signatory; (b) the origin of the goods is in conformity with the rules; (c) the other statements of the Certificate of Origin correspond to supporting documentary evidence submitted; and, (d) export of multiple items declared on a single Certificate of Origin shall be allowed, provided that each item qualifies as an originating good separately in its own right in accordance with these rules. 3. Issuance of Certificate of Origin.- (1) A Certificate of Origin shall comprise of one original and three copies and shall be,- (a) in a printed format or on any other medium, including electronic format; and, (b) completed in English in conformity with the specimen and the instructions co....
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....ovided further that such copy of the Certificate of Origin shall bear the date of the original Certificate of Origin and shall be issued not later than one year from the date of issuance of the original Certificate of Origin. 4. Validity of Certificate of Origin.- (1) The Certificate of Origin shall be valid for twelve months from the date of its issuance by the relevant Issuing Authorities in the exporting State party and any claim for preferential tariff treatment on the basis of such Certificate of Origin shall be made within the said period to the customs authority of the importing State party. (2) The Certificate of Origin submitted to the customs authority of the importing State party after the expiration of the period specified in paragraph (1), may be accepted for the purpose of claiming preferential tariff treatment, in accordance with the procedures applicable in that State party: Provided that, the failure to submit the documents within the period specified in paragraph (1) is due to exceptional circumstances. Provided further that, in all cases where the goods have been imported before the expiration of the period of validity of the Certificate of Origin, th....
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....st of the customs authority of the importing State party, any other documentation relating to the importation of the good; and, (e) promptly make a corrected declaration in a manner required by the customs authority of the importing State party, subject to the laws of the importing State party and pay any duties along with interest and other charges owing, where the importer has reason to believe that the Certificate of Origin, on the basis of which such preferential tariff treatment is requested, contains information that is not correct. (2) Each importing State party may, in accordance with its laws and regulations, provide that where a good that would have qualified as an originating good when it was imported into its territory, the importer of the good may apply for a refund of any excess duties paid as the result of the good not having been accorded preferential tariff treatment. (3) For the purposes of clause (d) of sub-paragraph (1), the customs authority of the importing State party may require an importer to demonstrate that the good was shipped in accordance with rule 14 by submitting the following documents, namely:- (a) bills of lading or waybills indi....
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....party conducting a verification visit and shall provide facilities for inspection thereof. 10. Origin verification.- (1) The importing State party may, at random 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 goods in question or of certain parts thereof, request the Issuing Authorities of the exporting State party for a retroactive check and the Issuing Authorities shall conduct such check in accordance with the following procedure, namely:- (a) the request for such retroactive check shall be accompanied with the Certificate of Origin concerned and the reasons shall be specified including any additional information suggesting that the particulars given on that Certificate of Origin may be inaccurate: Provided that, no reasons or additional information need to be specified when the retroactive check is requested on a random basis by the importing State party; (b) the Issuing Authorities receiving a request for a retroactive check shall respond to the request promptly and reply within three months from the date of receipt of such request; (c) the customs author....
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....as the State parties may agree. (5) When the customs authority of the importing State party, on receipt of the completed questionnaire or the information and documentation sought pursuant to sub-paragraph (3), is of the view that more information is needed to determine the origin of the said goods, it may request additional information from the exporter or producer. (6) Where an exporter or the producer fails to return the questionnaire duly completed or fails to provide the information and documentation required, within the period referred to in sub-paragraph (4), the importing State party may deny preferential tariff treatment to the said goods: Provided that, such treatment may be denied by the importing State party after a written notice has been served to the exporter or producer, to provide written comments or additional information that will be taken into account prior to completing the verification, within a period of not less than thirty days. (7) Prior to conducting a verification visit pursuant to clause (b) of sub-paragraph (3),- (a) an importing State party shall deliver a written notification of its intention to conduct the verification visit simu....
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....ny suspended preferential tariff treatment shall be reinstated upon the determination that the goods qualify as originating goods. (10) The producer or exporter shall be allowed thirty days from the date of receipt of the written determination pursuant to sub-paragraphs (6) and (9) to provide written comments or additional information regarding the eligibility of the good for preferential tariff treatment: Provided that, even on receipt of such written comments or additional information, if the good is found to be non-originating, the final written determination shall be communicated to the Issuing Authorities within thirty days from the date of receipt of such comments or additional information from the producer or exporter. (11) The verification visit process, including the actual visit, the determination and its notification of whether the subject good is originating or not shall be carried out and its results shall be communicated to the Issuing Authorities within a maximum period of six months from the first day when the verification visit was conducted: Provided that, while the process of verification is being undertaken, clause (c) of sub-paragraph (1) shall be a....
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....he exporter, producer or importer of the good required to maintain records or documentation under paragraph 9 fails to maintain records or documentation relevant to determining the origin of the good or denies access to the records or documentation; (c) the importer, exporter or producer fails to provide information that the State party requested pursuant to clause (a) of sub-paragraph (3) of paragraph 10 to demonstrate that the good is an originating good; (d) after receipt of a written notification for a verification visit pursuant to sub-paragraph (7) of paragraph 10, the exporter or producer in the territory of the other State party prevents such verification visit; or (e) the State party finds a pattern of conduct indicating that an importer, exporter or producer has provided false or unsupported information or declarations that a good imported into its territory is an originating good. Explanation:- For the purposes of clause (e), "pattern of conduct" means at least two instances of false or unsupported representations by an exporter or producer of a good resulting in at least two written determinations being sent to that exporter or producer pursuant to sub-parag....
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.... _____ 2. Producer (name, address, country) (optional) 3. Importer (name, address, country) (optional) 5. For Official Use 4. Means of transport and route (optional) Departure date: Vessel's name/Aircraft etc.: Port of Discharge: 6. Remarks 7. HS Code (6 digit) 8.Description of goods, including quantity 9. Gross weight and value (FOB) 10. Origin criterion 11. Number and date of Invoices 12. Declaration by the exporter The undersigned hereby declares that the above details and statement are correct; that all goods were produced in ........................... (Country) .. and that they comply with the origin requirements specified for these goods in the INDIA-KOREA Comprehensive Economic Partnership Agreement for the goods exported to .......................... (Importing Country).......... Place and date, signature of authorised signatory 13. Certification It is hereby certified....