TaxTMI 
TaxTMI 
Notifies Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011.
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....(a) "carrier" means any vehicle for transportation by air, sea and land; (b) "CIF value" means the price actually paid or payable to the exporter for goods including the cost of the goods, insurance, and freight necessary to deliver the goods to the named port of destination and the valuation shall be made in accordance with the World Trade Organisation (WTO) Agreement on Implementation of rule VII of General Agreement on Tariffs and Trade (GATT), 1994; (c) "FOB value" means the price actually paid or payable to the exporter for goods when the goods are loaded onto the carrier at the named port of exportation, including the cost of the goods and all costs necessary to bring the goods onto the carrier and the valuation shall be made in accordance with the World Trade Organisation (WTO) Agreement on Implementation of rule VII of General Agreement on Tariffs and Trade (GATT), 1994; (d) "goods" means any merchandise, product, article or material; (e) "Harmonised system" means the nomenclature of t....
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.... are not wholly obtained or produced in the territory of the exporting Party but the said goods are eligible for preferential treatment under rule 5 or rule 6. 4. Wholly obtained or produced goods.- (1) For the purposes of clause (a) of rule 3, the following goods shall be deemed to be wholly obtained or produced in the territory of a Party, namely:- (a) the plant and plant products grown, planted and harvested there; (b) the live animals born and raised there; (c) the products obtained from live animals referred to in clause (b); (d) the goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted there; (e) the minerals and other naturally occurring substances, not included in clauses (a), (b), (c) or (d), extracted or taken from its soil, waters, seabed or beneath their seabed; (f) the goods taken from the waters, seabed or beneath the seabed outside the territorial waters of that Party: Provided that the....
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....nder the Product Specific Rules provided in Annexure-I of these rules; or, (b) (i) all non-originating materials used in the production of the goods have undergone a change in tariff classification in a sub-heading at the six digit level of the Harmonised system; and, (ii) qualifying value content of the goods is not less than thirty five per cent of the FOB value: Provided that the final process of manufacturing is performed within the territory of the exporting Party. (2) For the purposes of this rule, the following are the formulae for calculating the qualifying value content, namely:- (a) Direct Method: Originating Material Cost + Direct Labour Cost + Direct Overhead Cost + Other Cost + Profit x 100 % ≥ 35% FOB Price (b) Indirect Method: Value of imported non-originating materials + Value of materials of undetermined origin x 100 % ≤ 65% FOB Price (3) Th....
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....ight percent of the total weight of all the basic textile materials used; and (c) the goods meet all other applicable criteria set forth in these rules for qualifying as originating goods. (2) The value of such non-originating materials shall be included in the value of non-originating materials for any applicable requirement of qualifying value content for the goods. 8. Minimal operations and processes.- (1) Notwithstanding anything contained in these rules, goods shall not be considered as originating in the territory of a Party if the following operations are undertaken exclusively by itself or in combination in the territory of that Party, namely:- (a) operations to ensure the preservation of goods in good condition during transport and storage including, but not limited to, 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)  ....
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....nbsp; dyeing or printing of fabrics or yarns. Explanation.- For the purposes of this rule, the word "simple" means activities which do not require special skills or machines, apparatus or equipment especially produced or installed for carrying out the activity. 9. Direct consignment.- Originating goods shall be deemed to be directly consigned from the territory of the exporting Party to the territory of the importing Party if,- (a) the goods are transported without passing through the territory of any non-Party; or, (b) the goods are transported through the territory of any non-Party where,- (i) the transit entry is justified for geographical reasons or transport requirements; (ii) the goods have not entered into trade or consumption in the territory of such non-Party; (iii) the goods have not undergone any operation in the territory of such non-Party other than unloading and reloading or any operation required to keep the goods in good condition; and, (iv) &....
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....equirement, the value of the accessories, spare parts, tools or the instructional and other information material shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the goods. 12. Indirect materials.- In order to determine whether goods originate in the territory of a Party, any indirect material, including power, fuel, plant and equipment, machines, tools or consumables used to obtain such goods shall be treated as originating, irrespective of the origin of the material and its value shall be the cost registered in the accounting records of the producer of such goods. 13. Identical and interchangeable materials.- When goods are manufactured utilising both originating and non-originating materials, mixed or physically combined, the origin of such materials shall be determined on the basis of generally accepted accounting principles of stock control applicable or in accordance with the methods of inventory management practised in the exporting Party. Explanation.- For the purposes of this rule, "generally accepted accounting principles" means recognize....
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....p; For the purposes of column 4 of this Annexure,- (a) "CC" means that all non-originating materials used in the production of the goods have undergone a change in tariff classification at the 2-digit level; (b) "CTH" means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level; (c) "CTSH" means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level; (d) "RVC (XX)" means that the goods must have a regional value content of not less than XX per cent as calculated under sub-rule (2) of rule 5 of these rules; and, (e) "WO" means that the goods must be wholly produced or obtained in accordance with rule 4 of these rules. 8. Chapter notes within this Annexure apply to all headings or sub-headings within the indicated chapter unless there exists a specific exclusion. Part 2 Product Specific Rules Tariff heading Tariff sub- heading Product description Product Specific Rule (1) (2) (3) (4) 15.07 Soya-bean ....
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....pp.): CTH 4407 4407.92 - - Of beech (Fagus spp.): CTH 4407 4407.99 - - Other: Heavy hardwoods - Balau, Belian, Bitis etc CTH 44.08 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. 4408 4408.10 - Coniferous: Face veneer sheets CTH 4408 4408.31 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau: Face veneer sheets CTH 4408 4408.39 - - Other tropical wood: Face veneer sheets CTH 4408 4408.90 - Other wood: Face veneer sheets CTH 44.10 Particle board, oriented strand board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4410 4410.11 - - Of wood: Particle board CTH 4410 4410.12 - - Of wood: Oriented strand board (OSB) CTH 4410 4410.90 - Other CTH 44.11 Fibreboard of wood or other li....
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.... riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. 7305 7305.11 - - Line pipe of a kind used for oil or gas pipelines: Longitudinally submerged arc welded RVC (40) or CC except from 7208 to 7211 7413 7413.00 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. RVC (40) or CTH 74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. 7418 7418.19 - - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: Other: RVC (40) or CTH Tariff heading Tariff sub- heading Product description Product Specific Rule (1) (2) (3) (4) 76.04 Aluminum bars, rods and profiles. 7604 7604.10 - Of aluminum, not alloyed RVC (40) or CTH 82.07 Interchangeable tools....
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....nbsp; insurance (plant, equipment and materials used in the manufacture of the goods), (e) utilities (energy, electricity, water and other utilities directly attributable to the production of the goods), (f) research, development, design and engineering, (g) dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment, (h) royalties or licenses (in connection with patented machines or processes used in the manufacture of the goods or the right to manufacture the goods), (i) inspection and testing of materials and the goods, (j) storage and handling in the factory, (k) disposal of recyclable wastes, and, (l) cost elements in computing the value of raw materials, that is, port and clearance charges and import duties paid for dutiable component. Annexure-III (see rule....
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.... origin to ensure the following, namely:- (a) the application and the certificate of origin are duly completed and signed by the exporter or producer or their 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) the description, quantity and weight of goods, marks and number of packages, as specified, conform to the goods to be exported. 4. Format of certificate of origin.- (1) The certificate of origin shall be in a printed format on an ISO size paper or on any other medium, including electronic format and shall be completed in English in conformity with the specimen and the instructions contained therein as set out in the Annexure-IV attached to these rules. (2) No erasures or superimpositions shall be made on the certificate of origin and any alteration shall be made by striking....
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....red under the said certificate. (2) In cases where the certificate of origin is not accepted by the customs authority of the importing Party, the customs authority may deny preferential tariff treatment on the imported goods and shall mark accordingly in box 4 of the certificate of origin and return the original certificate of origin to the Issuing Authority along with the notification of the grounds for denial of the preferential tariff treatment within a reasonable period, but not exceeding two months from the date of filing of import declaration. (3) On receipt of the notification from the customs authority of the importing Party as per sub-paragraph (2), the concerned Issuing Authority shall send detailed clarification addressing such grounds for denial of preferential tariff treatment, within two months from the receipt of such notification and on receipt of the clarification, the customs authority of the importing Party, on being satisfied with such clarification, shall reinstate the preferential tariff treatment. (4) The customs authority of the importing Party may suspend the provision of preferential tariff treatment on the imported goods in case of reasonable dou....
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....nd to the said goods. (2) For multiple goods declared under the same certificate of origin, a problem encountered with one of the goods listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining goods listed in that certificate of origin. 9. Origin verification.- (1) The customs authority of the importing Party may request the Issuing Authority of the exporting Party to perform a retroactive check at random or when it has reasonable doubt as to the authenticity of the certificate of origin or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof. (2) The request for a retroactive check shall be accompanied with the relevant certificate of origin 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. (3) The Issuing Authority of the exporting Party shall, on receipt of such request, conduct a retroactive check on the cost statement of the exporter or the producer based on the current cost and pri....
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....origin that would have been subject to the verification visit: Provided further that, the Issuing Authority of the exporting Party may postpone the proposed verification visit and notify the customs authority of the importing Party of such intention within fifteen days from the date of receipt of the notification: Provided further that, notwithstanding any postponement, the verification visit shall be carried out within sixty days from the date of receipt of the written notification, or such longer period as the Parties may agree. (5) Subsequent to the verification visit or when the consent for the verification visit is not obtained, the customs authority of the importing Party shall provide the concerned producer or exporter and the Issuing Authority of the exporting Party with a written determination of whether or not the subject goods qualify as originating goods and any suspended preferential tariff treatment may be reinstated upon determination that the goods qualify as originating goods under the rules. (6) The concerned producer or the exporter shall be allowed thirty days from the date of receipt of the written determination to provide in writing, comments or ad....
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....n application of the importer, endorse the certificate of origin to this effect for all or such part of the goods and the original returned to the importer. 13. Documentation in case of direct consignment.- For the purpose of availing preferential tariff treatment on the imported goods, when transportation of the said goods is effected through the territory of one or more non-Parties in terms of clause (b) of rule 9 these rules, the following documents shall be produced to the customs authority of the importing Party, namely:- (a) a through bill of lading issued in the exporting Party; (b) a certificate of origin issued by the relevant Issuing Authority of the exporting Party; (c) a copy of the original commercial invoice in respect of the goods; and, (d) any other documents as evidence that the requirements of clause (b) of rule 9 of these rules have been complied with. 14. Preferential treatment in case of exhibition etc.- (1) Goods sent from an exporting Party for exhibition in another Party and sold during or after the....
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....T PREFERENTIAL TARIFF TREATMENT CERTIFICATE OF ORIGIN (Combined Declaration and Certificate) 2. Goods consigned to (Consignee's name, address, FORM IMCECA country) Issued in __________________ (Country) See Notes Overleaf 3. Means of transport and route (as far as known) 4. For Official Use ....
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.... The undersigned hereby declares that the above It is hereby certified, on the basis of control details and statement are correct; that all the goods carried out, that the declaration by the were produced in exporter is correct. ............................................................. (Country) and that they comply with the origin requirements specified for these g....
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....owing table: Circumstances of production or manufacture in the first country named in box 11 of this form Insert in Box 8 (a) Goods satisfying rule 4 of these rules "WO" (b) Goods satisfying origin criteria in clause (a) of sub-rule (1) of rule 5 of these rules Appropriate qualifying criteria (c) Goods satisfying origin criteria in clause (a) of sub-rule (1) of rule 5 of these rules "QVC [ ]% and CTSH" (d) Goods satisfying origin criteria in rule 7 of these rules Appropriate qualifying criteri 4. EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify for preferential tariff treatment under this Agreement separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are declared on single invoice and single CO. 5. DESCRIPTION OF GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the customs authority of the importin....