TaxTMI 
TaxTMI 
Seeks to notify the Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011.
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....n of Article VII of the General Agreement on Tariffs and Trade, 1994 in Annex 1A to the World Trade Organisation Agreement; (b) "exporter" means a natural or juridical person located in an exporting Party who exports a good from the exporting Party; (c) "factory ships of the Party" or "vessels of the Party" respectively means factory ships or vessels,- (i) which are registered in the Party; (ii) which sail under the flag of the Party; (iii) which are owned to an extent of at least fifty percent by nationals of the Parties, or by a juridical person with its head office in either Party, of which the representatives, chairman of the board of directors, and the majority of the members of such board are nationals of the Parties, and of which at least fifty percent of the equity interest is owned by nationals or juridical persons of the Parties; (iv) of which at least fifty percent of the total of the master and officers are nationals of the Parties; and (v) of which at least twenty-five percent of the crew are nationals of the Parties; (d) "fungible originating goods of a Party" or "fungible originating materials of a Party" respectively means originating goods or materials of a....
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....riginating under these rules; (n) "Parties" means the Republic of India and Japan; (o) "Party" means either the Republic of India or Japan; (p) "production" means a method of obtaining goods including manufacturing, assembling, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing; and (q) "undetermined origin material" means any material whose origin cannot be determined. 3. Originating goods. - For the purposes of these rules, goods imported by a Party which are consigned directly as referred to in rule 10, shall be deemed to be originating and eligible for preferential tariff treatment if,- (a) the goods are wholly obtained or produced entirely in the Party, as provided for in rule 4; or (b) the goods are not wholly obtained or produced in the Party, subject to the condition that the goods satisfy the requirements of rule 5 or rule 6. 4. Wholly obtained or produced goods. - For the purposes of clause (a) of rule 3, the following goods shall be considered as being wholly obtained or produced in a Party, namely:- (a) live animals born and raised in the Party; (b) animals obtained by hunting....
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.... a Party if it satisfies the applicable product specific rules set out in Annexure-1 . (3) For the purposes of clause (b) of sub-rule (1) and the relevant product specific rules set out in Annexure-1, the rule requiring that the materials used have undergone a change in tariff classification or a specific manufacturing or processing operation, shall apply only to non-originating materials. 6. Calculation of qualifying value content. - For the purposes of calculating the qualifying value content of goods, one or the other of the following formulas shall be applied,- (a) Q.V.C.= F.O.B-V.N.M x 100 F.O.B (b) Q.V.C = (V.O.M + Direct Labour Cost + Direct Overhead Cost + Profit) x 100 F.O.B Explanation 1.- For the purpose of calculating the qualifying value content of a good, the Generally Accepted Accounting Principles in the exporting Party shall be applied. Explanation 2. - For the purposes of this rule,- (a) F.O.B. shall be the value,- (i) of a good payable by the buyer of the good to the seller of the good, regardless of the mode of shipment, not including any internal excise taxes reduced, exempted, or repaid when the good is exported; or (ii) adjusted to the first asce....
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....rovided for in rule 9. 8. De minimis. - (1) Non-originating materials used in the production of a good which do not satisfy an applicable rule for the good shall be disregarded, subject to the condition that totality of such materials does not exceed the percentages in value or weight of the good as specified below: (a) in the case of a good classified under Chapters 15 through 24 (except 1604.20, 1605.20, 1605.90, 2101.11, 2101.20, 2106.10, 2106.90, 2207.10 and 2207.20), 2501.00, 2906.11, 2918.14, 2918.15, 2940.00, 3505.10, 3505.20, 3809.10 and 3824.60 of the Harmonized System, seven percent in value of the good; (b) in the case of a good classified under Chapters 28 through 49 (except 2905.44, 2906.11, 2918.14, 2918.15, 2940.00, 3502.11, 3502.19, 3505.10, 3505.20, 3809.10, 3824.60, 4601.29, 4601.94 and 4602.19) and 64 through 97 of the Harmonized System, ten percent in value of the good; and (c) in the case of a good classified under Chapters 50 through 63 (except 5001.00, 5003.00, heading 51.02, 51.03, 52.01 through 52.03, 53.01 and 53.02) of the Harmonized System, seven percent in weight of the good. Explanation.- For the purposes of this rule, the term "value of the good"....
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.... If an originating good of the other Party does not meet the consignment criteria referred to in sub-rule (1), the good shall not be considered as an originating good of the other Party. 11. Unassembled or disassembled goods. - Where a good satisfies the requirements of the relevant provisions of rule 3 to rule 9 and is imported into a Party from the other Party in an unassembled or disassembled form but is classified as an assembled good pursuant to clause (a) of rule 2 of the General Rules for the Interpretation of the Harmonized System, such a good shall be considered as an originating good of the other Party. 12. Fungible goods and materials. - (1) For the purposes of determining whether a good qualifies as an originating good of a Party, where fungible originating materials of the Party and fungible non-originating materials that are mixed in an inventory are used in the production of the good, the origin of the materials may be determined pursuant to an inventory management method under the Generally Accepted Accounting Principles in the Party. (2) Where fungible originating goods of a Party and fungible non-originating goods are mixed in an inventory and, prior to exporta....
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.... qualifying value content requirement, the value of packaging materials and containers referred to in sub-rule(2) shall be taken into account as the value of originating materials of a Party where the good is produced or non-originating materials, as the case may be, in calculating the qualifying value content of the good. 16. Operational certification procedures. - The procedure regarding the Certificate of Origin and operational certification shall be as set out in Annexure-2 . F. No. 467/99/2006-CUS.V/ICD (M. SATISH KUMAR REDDY) Director to the Government of India Annexure-1 (see sub-rule (2) of rule 5) Part 1 1. For the purposes of the product specific rules set out in this Annexure,- (a) the product specific rule, or specific set of rules, that applies to a particular heading or sub-heading is set out immediately adjacent to the heading or sub-heading; (b) where the specific set of rules provides for more than one rule to be selectively applied, the order of the description of the rules shall not indicate priority of application. 2. Definitions. - For the purposes of the product specific rules set out in part 2 of this Annexure,- (a) "section" means a section of....
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....02.20 Manufacture in which all the materials used are wholly obtained. 1102.90 A change to sub-heading 1102.90 from any other chapter, provided that there is a qualifying value content of not less than forty percent. 11.03-11.09 Manufacture in which all the materials 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 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 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 used are wholly obtained. Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes (Chapter 15) Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 15.01-15.22 Manufacture in which all the materials used are wholly obtained. Section IV Pr....
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.... which all the materials used are wholly obtained. Section V Mineral products (Chapter 25-27) Chapter 25 Salt; sulphur; earths and stone; plastering materials; lime and cement 2501.00 Manufacture in which all the materials used are wholly obtained. Section VI Products of the Chemical or allied industries (Chapter 28-38) Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 2801.20 A change to sub-heading 2801.20 from any other heading. 28.02-28.03 A change to heading 28.02 through 28.03 from any other heading. 2804.30 A change to sub-heading 2804.30 from any other heading. 2804.50 A change to sub-heading 2804.50 from any other heading. 2804.90 A change to sub-heading 2804.90 from any other heading. 28.06 A change to heading 28.06 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 2807.00 A change to sub-heading 2807.00 from any other heading. 2811.19 A change to sub-heading 2811.19 from any other heading. 2811.22 A change to sub-heading 2811.22 from any other heading. 2815.11 A change to sub-heading ....
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....from any other heading. 2841.90 A change to sub-heading 2841.90 from any other heading. 2842.90 A change to sub-heading 2842.90 from any other heading. 2843.90 A change to sub-heading 2843.90 from any other heading. 2846.90 A change to sub-heading 2846.90 from any other heading. 2849.90-2850.00 A change to sub-heading 2849.90 through 2850.00 from any other heading. 2853.00 A change to sub-heading 2853.00 from any other heading. Chapter 29 Organic chemicals 2901.10 A change to sub-heading 2901.10 from any other heading. 2902.19 A change to sub-heading 2902.19 from any other heading. 2902.30 A change to sub-heading 2902.30 from any other heading. 2902.90 A change to sub-heading 2902.90 from any other heading. 2903.12-2903.13 A change to sub-heading 2903.12 through 2903.13 from any other heading. 2903.22 A change to sub-heading 2903.22 from any other heading. 2903.29 A change to sub-heading 2903.29 from any other heading. 2903.39 A change to sub-heading 2903.39 from any other heading. 2903.49 A change to sub-heading 2903.49 from any other heading. 2903.61 A change to sub-heading 2903.61 from any other heading. 2903.69-2904.10 A change to sub-headi....
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....7.12 through 2917.20 from any other heading. 2917.35 A change to sub-heading 2917.35 from any other heading. 2917.39 A change to sub-heading 2917.39 from any other heading. 2918.14-2918.15 Manufacture in which all the materials used are wholly obtained. 2918.19 A change to sub-heading 2918.19 from any other heading. 2920.90 A change to sub-heading 2920.90 from any other heading. 2921.19-2921.21 A change to sub-heading 2921.19 through 2921.21 from any other heading. 2921.29 A change to sub-heading 2921.29 from any other heading. 2921.42-2921.44 A change to sub-heading 2921.42 through 2921.44 from any other heading. 2921.51-2922.11 A change to sub-heading 2921.51 through 2922.11 from any other heading. 2922.19 A change to sub-heading 2922.19 from any other heading. 2922.29 A change to sub-heading 2922.29 from any other heading. 2922.41 A change to sub-heading 2922.41 from any other heading. 2923.90 A change to sub-heading 2923.90 from any other heading. 2924.19 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 A change to sub-heading 2925.19 from any other heading. 29.27-29.....
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....-3502.19 Manufacture in which all the materials used are wholly obtained. 35.05 Manufacture in which all the materials used are wholly obtained. Chapter 37 Photographic or cinematographic goods 3707.90 A change to sub-heading 3707.90 from any other chapter. Chapter 38 Miscellaneous chemical products 38.01 A change to heading 38.01 from any other heading. 3804.00-3805.10 A change to sub-heading 3804.00 through 3805.10 from any other heading. 3806.90 A change to sub-heading 3806.90 from any other heading. 3808.91-3808.99 A change to sub-heading 3808.91 through 3808.99 from any other heading. 3809.10 Manufacture in which all the materials used are wholly obtained. 3809.91-3809.92 A change to sub-heading 3809.91 through 3809.92 from any other heading. 38.10 A change to heading 38.10 from any other heading. 3811.21 A change to sub-heading 3811.21 from any other heading. 3811.90-3819.00 A change to sub-heading 3811.90 through 3819.00 from any other heading. 38.21-38.22 A change to heading 38.21 through 38.22 from any other heading. 3824.10 A change to sub-heading 3824.10 from any other heading. 3824.40 A change to sub-heading 3824.40 from any other he....
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....eading 4009.31 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4009.41-4009.42 A change to sub-heading 4009.41 through 4009.42 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4010.32 A change to sub-heading 4010.32 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4016.93 A change to sub-heading 4016.93 from any other heading, provided that there is a qualifying value content of not less than forty percent. 4016.99 A change to sub-heading 4016.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) (Chapter 41-43) Chapter 41 Raw hides and skins (other than furskins) and leather 41.01-41.15 A change to heading 41.01 through 41.15 from any other chapter. Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; a....
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....Manufacture in which all the materials used are wholly obtained. 53.03-53.05 A change to heading 53.03 through 53.05 from any other chapter. 53.06-53.08 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure - 1 is undertaken. 53.09-53.11 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 54 Man-made filaments; strip and the like of man-made textile materials 54.01-54.06 Manufacture from chemical materials or textile pulps, provided that necessary process stipulated in the Appendix-A to Annexure - 1 is undertaken. 54.07-54.08 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. Chapter 55 Man-made staple fibres 55.01-55.07 Manufacture from chemical materials or textile pulps. 55.08-55.11 Manufacture from fibers, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. 55.12-55.16 Manufacture from yarns, provided that necessary process stipulated in the Appendix-A to Annexure - 1is undertaken. C hapter 56 Wadding, felt and nonwovens; special yarns; ....
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....ept from heading 65.04. 65.06-65.07 A change to heading 65.06 through 65.07 from any other heading. Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware (Chapter 68-70) Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials 6812.99 A change to sub-heading 6812.99 from any other heading, provided that there is a qualifying value content of not less than forty percent. Chapter 70 Glass and glassware 70.07 A change to heading 70.07 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7009.10 A change to sub-heading 7009.10 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 7018.10 A change to sub-heading 7018.10 from any other chapter. 7018.90 A change to sub-heading 7018.90 from any other chapter. Section XV Base metals and articles of base metal (Chapter 72-83) Chapter 72 Iron and steel 7202.49 A change to sub-heading 7202.49 from any other heading. 7202.60 A change to sub-heading 7202.60 from any other chapter. 7202.99-7203.90 A chan....
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....any other heading. 7325.99 A change to sub-heading 7325.99 from any other heading. 7326.19-7326.90 A change to sub-heading 7326.19 through 7326.90 from any other heading. Chapter 74 Copper and articles thereof 7402.00-7403.11 A change to sub-heading 7402.00 through 7403.11 from any other heading. 7403.13-7403.19 A change to sub-heading 7403.13 through 7403.19 from any other heading. 7403.29-7415.21 A change to sub-heading 7403.29 through 7415.21 from any other heading. 7415.33-7415.39 A change to sub-heading 7415.33 through 7415.39 from any other heading. 7418.20 A change to sub-heading 7418.20 from any other heading. 7419.91-7419.99 A change to sub-heading 7419.91 through 7419.99 from any other heading. Chapter 75 Nickel and articles thereof 7502.10-7505.12 A change to sub-heading 7502.10 through 7505.12 from any other heading. 7505.22-7506.20 A change to sub-heading 7505.22 through 7506.20 from any other heading. 7507.12 A change to sub-heading 7507.12 from any other heading. 75.08 A change to heading 75.08 from any other heading. Chapter 76 Aluminum and articles thereof 7601.20 A change to sub-heading 7601.20 from any other heading. 76.03-7....
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....ny other heading. 8215.91 A change to sub-heading 8215.91 from any other heading. 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 qualifying value content of not less than thirty-five percent. 8301.40-8302.20 A change to sub-heading 8301.40 through 8302.20 from any other heading. 8302.30 A change to sub-heading 8302.30 from any other heading, provided that there is a qualifying value content of not less than thirty-five percent. 8302.41-8302.60 A change to sub-heading 8302.41 through 8302.60 from any other heading. 8305.20 A change to sub-heading 8305.20 from any other heading. 8306.29 A change to sub-heading 8306.29 from any other heading. 8307.10-8308.10 A change to sub-heading 8307.10 through 8308.10 from any other heading. 8308.90 A change to sub-heading 8308.90 from any other heading. 83.10-83.11 A change to heading 83.10 through 83.11 from any other heading. Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such ar....
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....hat there is a qualifying value content of not less than forty percent. 8518.40 A change to sub-heading 8518.40 from any other heading, provided that there is a qualifying value content of not less than forty percent. 8521.90 A change to sub-heading 8521.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. 85.41 A change to heading 85.41 from any other chapter, provided that components not classified in 8541.10, 8541.21, 8541.29, 8541.30, 8541.40, 8541.50, 8542.31, 8542.32, 8542.33 and 8542.39 are disregarded. 8542.31-8542.39 For Hybird integrated circuits, a change to sub-heading 8542.31 through 8542.39 from any other sub-heading, provided that there is a qualifying value content of not less than thirty-five percent; or For Integrated Circuits except Hybird integrated circuits, a change to sub-heading 8542.31 through 8542.39 from any other chapter, provided that components not classified in 8541.10, 8541.21, 8541.29, 8541.30, 8541.40, 8541.50, 8542.31, 8542.32, 8542.33 and 8542.39 are disregarded. 8544.30 A change to sub-heading 8544.30 from any other heading, provided that there is a qualifying value content of no....
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....ovided that there is a qualifying value content of not less than forty percent. 8716.90 A change to sub-heading 8716.90 from any other heading, provided that there is a qualifying value content of not less than fifty percent. Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof (Chapter 90-92) 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 qualifying value content of not less than forty percent. 9029.10-9029.20 A change to sub-heading 9029.10 through 9029.20 from any other heading, provided that there is a qualifying value content of not less than forty percent. 9031.90 A change to sub-heading 9031.90 from any other heading, provided that there is a qualifying value content of not less than forty percent. Chapter 91 Clocks and watches and parts thereof 9113.90 A change to sub-heading 9113.90 from any other chapter. ....
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....fabrics * 60.01-60.06 Required Required Required Required Required Required "Dyeing/Printing" process should be accompanied by two or more of the operations, such as bleaching, waterproofing, decatising, shrinking, mercerising, or similar operations E. Apparels, clothing accessories and other textile articles (HS61, 62, 63.01 - 63.10) HS Code Necessary processes to obtain originating status in a Party Knitting/Crocheting/ Weaving process Making up process 61.01-61.17 62.01-62.17 63.01-63.10 Required Required Annexure-2 (see rule 16) Operational Certification Procedures 1. Definitions. - For the purposes of this Annex,- (a) "competent governmental authority" means the authority that, according to the legislation of each Party, is responsible for the issuing of a certificate of origin, for the designation of certification entities or bodies, or, for taking appropriate measures when necessary in relation to the issuance of a certificate of origin which in case of Japan, is the Ministry of Economy, Trade and Industry, and in case of the Republic of India, is Department of Commerce, Ministry of Commerce and Industry; and (b) "preferential tariff treatment" means ....
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....rting Party. (3) Where the competent governmental authority of the exporting Party designates other entities or bodies to carry out the issuance of certificate of origin, the exporting Party shall notify in writing the other Party of its designees. (4) For the purposes of this Annexure, the certificate of origin shall be issued in the format provided in Appendix-B to this Annexure in the English language. (5) A certificate of origin shall be completed in the English language. (6) Where the exporter of a good is not the producer of the good in the exporting Party, the exporter may request a certificate of origin on the basis of,- (a) a declaration provided by the exporter to the competent governmental authority of the exporting Party or its designees based on the information provided by the producer of the good to that exporter; or (b) a declaration voluntarily provided by the producer of the good directly to the competent governmental authority of the exporting Party or its designees by the request of the exporter. (7) A certificate of origin shall be issued only after the exporter who requests the certificate of origin, or the producer of a good in the exporting Party refer....
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....exporting Party referred to in clause (b) of sub-paragraph (6) of paragraph 3 shall keep the records relating to the origin of the good for five years after the date on which the certificate of origin was issued. 6. Request for checking of certificate of origin. - ( 1) For the purposes of determining whether a good imported from the exporting Party under preferential tariff treatment qualifies as an originating good of the exporting Party, the customs authority of the importing Party may request information relating to the origin of the good from the competent governmental authority of the exporting Party on the basis of the certificate of origin. (2) For the purposes of sub-paragraph (1), the competent governmental authority of the exporting Party shall, in accordance with the laws and regulations of the Party, provide the requested information in a period not exceeding three months after the date of receipt of the request: Provided that if the customs authority of the importing Party considers necessary, it may require additional information relating to the origin of the good: Provided further that if additional information is requested by the customs authority of the importi....
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....uthority of the exporting Party shall request the written consent of the exporter, or the producer of the good in the exporting Party, whose premises are to be visited. (3) The written request referred to in sub-paragraph (2) shall include,- (a) the identity of the customs authority of the importing Party issuing the communication; (b) the name of the exporter, or the producer of the good in the exporting Party, whose premises are requested to be visited; (c) the proposed date and place of the visit; (d) the objective and scope of the proposed visit, including specific reference to the good subject to verification referred to in the certificate of origin; and (e) the names and titles of the officials of the customs authority of the importing Party to be present during the visit. (4) The exporting Party shall respond in writing to the importing Party, within thirty days of the receipt of the written request referred to in sub-paragraph (2), whether it accepts or refuses to conduct the visit requested pursuant to sub-paragraph (1). (5) The competent governmental authority of the exporting Party shall, in accordance with the laws and regulations of the Party, provide within fo....
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.... measures against its exporters to whom a certificate of origin has been issued and the producers of a good in the exporting Party referred to in clause (b) of sub-paragraph (6) of paragraph 3 who have committed fraudulent acts in connection with a certificate of origin, including submission of false declarations or documents to its competent governmental authority of the exporting Party or its designees. 11. Implementing procedures.- The Implementing procedures for implementation of this Annexure is enclosed as Appendix-A . Appendix-A to Annexure-2 Implementing Procedures (refer to paragraph 11 of Annexure-2) I. Certificate of origin 1. Document.- (a) A certificate of origin should be on ISO A4 size paper in conformity with the format shown in Appendix-B to Annexure-2: Provided that it should be completed in the English language failing which it shall not be valid. (b) The tariff classification numbers of the Harmonized System (HS), as amended on January 1, 2007, should be indicated on a certificate of origin at the six-digit level, and the description of the good on a certificate of origin should be substantially identical to the description on the invoice and, if....
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....nexure 2 and, if required, such other documentation relating to the importation of the good. (d) signatures on a certificate of origin of the representatives of the competent governmental authority of the exporting Party or its designees may be autographed or electronically printed. (e) every certificate of origin should bear a certification number given by the competent governmental authority of the exporting Party or its designees and the same certification number shall not be used again in issuing another certificate of origin. (f) in the event of theft, loss or destruction of the original certificate of origin before the expiration of its validity, the exporter or its authorised agent may request the competent governmental authority of the exporting Party or its designees to issue a new certificate of origin with a new certification number on the basis of the export documents in their possession, in which case the original certificate of origin should be invalidated: Provided that the new certificate should bear in Box 8 of Appendix-B to Annexure-2 the words "CERTIFIED TRUE COPY": Provided further that the date of issuance and the certification number of the original certi....
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....f treatment. II. Administration and Enforcement 9. Focal points of administrative offices.- (a) the focal point of the competent governmental authority of the exporting Party is, - (i) in case of India, Department of Commerce, Ministry of Commerce and Industry; and (ii) in case of Japan, the Origin Certification Policy Office of the Trade Administration Division of the Trade and Economic Co-operation Bureau of the Ministry of Economy, Trade and Industry. (b) The focal point of the customs authority of the importing Party is,- (i) in case of India, the Central Board of Excise and Customs of the Department of Revenue, Ministry of Finance; and (ii) in case of Japan, the Customs and Tariff Bureau of the Ministry of Finance. (c) Both Parties should provide each other with the address, phone number, fax number and e-mail address of the focal points referred to in clause (a) and (b) and should notify any modification regarding such information within thirty days after such modification. 10. Procedure to exchange the sample of a certificate of origin, specimen signatures and impressions of stamps.- The Parties shall provide each other with the sample of a certificate of origin....
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....PUBLIC OF INDIA AND JAPAN CERTIFICATE OF ORIGIN Issued in (3) Transport details (means and route)(as far as known) (4) Item number (as necessary); Marks and numbers; Number and kind of packages; Description of good(s); HS tariff classification number 5. Preference criterion 6.Quantity 7. Invoice number(s) and date(s) 8. Remarks: ? Third Country Invoicing ? ISSUED RETROACTIVELY 9.Declaration by the exporter: I, the undersigned, declare that: - the above details and statement are true and accurate. - the good(s) described above meet the condition(s) required for the issuance of this certificate; - the country of origin of the good(s) described above is Place and Date: Signature: Name (printed): Company: 10.Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. Competent governmental authority or Designee office: Stamp Place and Date: Signature: Overleaf notes Parties which accept this form for the purpose of preferential treatment under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan are India and Japan. 1. General conditions: The conditions for ....
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....rtificate of origin should be substantially identical to the description on the invoice and, if possible, to the description under the HS for the good. Field 5: For each good, state which preference criterion (A or B under Preference Criteria referred to in paragraph 2 of the overleaf notes above) is applicable. Note: In order to be entitled to preferential tariff treatment, each good of a Party must meet at least one of the Preference criteria given in paragraph 2 of the overleaf notes above. Indicate "ACU" for accumulation, "DMI" for De Minimis and "FGM" for fungible goods or materials, if applicable. Field 6: For each good, indicate the quantity (weight may be indicated as gross weight or net weight). Field 7: Indicate the invoice number and date for each good. The invoice should be the one issued for the importation of the good into the importing Party. If the invoice is issued by a person different from the exporter to whom the certificate of origin is issued and the person who issues the invoice is located in a non-Party, the "Third Country Invoicing" box should be ticked (v) and the full legal name and address of the person that issues the invoice should be indicated i....