TaxTMI 
TaxTMI 
Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore (Amendment) Rules, 2018
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....ll come into force on the date of their publication in the Official Gazette. 2. (1) In the Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005, (hereinafter referred to as the said rules),- (2) In the said rules, in Rule 5, in paragraph 1,- (i) in clause (i) of sub-paragraph (a) for the figure "60%", the words "sixty-five per cent." shall be substituted; (ii) in clause (ii) of sub-paragraph (a) for the words "four digit", the words "six-digit" shall be substituted. (3) In the said rules, after Rule 5, the following rule shall be inserted, namely:- " 5A. De Minimis 1. A good that does not undergo a change in tariff classification pursuant to Rule 5 and Annex B in the final process of production shall be considered as originating if: (a) for all goods except those falling within chapters 50 through 63 of the Harmonised System: (i) the value of all non-originating materials used in its production, which do not undergo the required change in tariff classification, does not exceed ten per cent. of the FOB value of the good; a....
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....thin its validity period, together with the documents required at the time of customs clearance of the goods for the importation in accordance with the laws and regulations of the importing Party; (aa) If a claim for preferential treatment is made without producing the Certificate of Origin, the Customs Authority of the importing Party may deny preferential treatment and request a guarantee in any of its modalities or may take any action necessary in order to preserve fiscal interests, as a pre-condition for the completion of the importation subject to and in accordance with the laws and procedures of the importing Party. The guarantee shall be refunded to the importer if a Certificate of Origin is subsequently produced by the Importer in accordance to the laws and procedures of the importing Party."; (iv) for Rule 15, the following shall be substituted, namely:- "(va) RETROACTIVE CHECKS RULE 15 (a) The Customs Authority of the importing Party, may initiate a retroactive check relating to the authenticity of a certificate, as well as the veracity of the information contained therein, in accordance with the procedures established in the Rules, in cas....
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...., if the Customs Authority of the importing Party deems it necessary to request for further information, the Customs Authority of the importing Party shall communicate the fact to the Issuing Authority of the exporting Party within thirty days. The term for the presentation of additional information shall be not more than ninety days, from the date of the receipt of the request for the additional information.". (7) In the said rules, for the Annex B, the following Annex shall be substituted, namely:- "ANNEX B PRODUCT SPECIFIC RULES Sr. No. EX Tariff Item Number as per HS 2002 Description of Products Specific Rule (1) (2) (3) (4) (5) 1 Chapter 1 Live animals Wholly obtained 2 Chapter 2 Meat and edible meat offal All materials of Chapter 1 and 2 used shall be wholly obtained 3 Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Wholly obtained 4 Chapter 4 Dairy produce; bird' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Wholly obtained 5 Chapter 5 Products of animal origin, ....
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....f cereals, flour, starch or milk; pastrycooks' products 1901 Description: Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 16 190190 - Other CTSH or VA >= 35% based on direct method or =< 65% based on indirect method Chapter 21 Miscellaneous edible preparations 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; Mustard flour and meal and prepared mustard 17 210310 - Soya sauce CTH 2106 Food preparations not elsewhere specified or included 18 210610 - Protein concentrates and textured protein substances VA >= 35% based on direct method or =< 65% based on indirect method....
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....p; 27 291712 -- Adipic acid, its salts and esters CTH 28 291739 Ex --- Dioctyl phthalate RVC ≥ 40% based on direct method or ≤ 60% based on indirect method Chapter 38 Miscellaneous chemical products 3824 Prepared binders for foundry moulds or cores; Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included 382490 - Other 29 Ex -- Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: - /kGramophone records making material CTH Chapter 39 Plastics and articles thereof 3910 Silicones in primary forms 30 391000 - Silicones in primary forms: VA >= 35% based on direct method or =< 35% based on indirect method Chapter 44 Wood and articles of wood; wood charcoal ....
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....serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 41 481840 - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles CTH Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets 42 490110 - In single sheets, whether or not folded VA >= 40% based on direct method or =< 60% based on indirect method 43 490199 -- Other VA >= 40% based on direct method or =< 60% based on indirect method 44 490290 - Other CTH 45 EX 491199 - - Hard copy (printed) of computer software CTH Chapter 64 Footwear, gaiters and the like; parts of such articles 46 6401 Waterproof footwear with outer soles....
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.... 8407 Spark-ignition reciprocating or rotary internal combustion piston engines - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: 56 840731 -- Of a cylinder capacity not exceeding 50 cc CTH + VA >= 40% based on direct method or =< 60% based on indirect method 57 840732 -- Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc CTH + VA >= 40% based on direct method or =< 60% based on indirect method 58 840733 -- Of a cylinder capacity exceeding 250 cc but not exceeding 1000 cc CTH + VA >= 40% based on direct method or =< 60% based on indirect method 59 840734 -- Of a cylinder capacity exceeding 1000 cc: CTH + VA >= 40% based on direct method or =< 60% based on indirect method 8411 Turbo-jets, turbo-propellers and other gas turbines - Parts: 60 841191 -- Of turbojets or turbo propellers VA >= 35% based on direct method or =< 65% based on indirect method 61 ....
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....hermal equipment; Poultry incubators and brooders - Parts: 69 843691 -- Of poultry-keeping machinery or poultry incubators and brooders VA >= 35% based on direct method or =< 65% based on indirect method 70 843699 -- Other VA >= 35% based on direct method or =< 65% based on indirect method 8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; Machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery 71 843790 - Parts: VA >= 35% based on direct method or =< 65% based on indirect method 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard - Parts: 72 843991 -- Of machinery for making pulp of fibrous cellulosic material VA >= 35% based on direct method or =< 65% based on indirect method 8442 Machinery, apparatus and equipmen....
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....y electro-discharge processes VA ≥ 40% based on direct method or ≤ 60% based on indirect method 80 8459 Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 VA >= 40% based on direct method or =< 60% based on indirect method 8466 Parts and accessories suitable for use solely or principally with the machines of headings Nos. 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; Tool holders for any type of tool for working in the hand 81 846630 - Dividing heads and other special attachments for machine-tools: VA >= 35% based on direct method or =< 65% based on indirect method 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; Gas-operated surface tempering machines and appliances 82 846890 - Parts VA >= 35% based on direct method or =< 65% based on ....
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....gnition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 95 851120 - Ignition magnetos; magneto-dynamos; magnetic flywheels CTSH + VA >= 40% based on direct method or =< 60% based on indirect method 96 851130 - Distributors; ignition coils CTSH + VA >= 40% based on direct method or =< 60% based on indirect method 97 851140 - Starter motors and dual purpose starter-generators CTSH + VA >= 40% based on direct method or =< 60% based on indirect method 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 98 851240 - Windscreen wipers, defrosters and demisters CTH + VA >= 40% based on direct method or =< 60% based on indirect method 8516 Electric instantaneous or storage water heaters and immersion heaters; Electric space heating apparatus and soil heating apparatus; Electro-thermic hair-dressing ....
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.... projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 110 852859 -- Other CTH 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables 111 853669 -- Other CTH 8542 Electronic integrated circuits 112 854231 -- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits CTSH 113 854232 -- Memories CTSH 114 854233 -- Amplifiers CTSH 115 854239 -- Other CTSH 8543 Electrical machines and apparatus hav....
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....r =< 65% based on indirect method 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 126 860800 - Railway or tramway track fixtures and fittings; Mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installation or airfields; Parts of the for VA >= 35% based on direct method or =< 65% based on indirect method Chapter 88 Aircraft, spacecraft, and parts thereof 8803 Parts of goods of heading 8801 or 8802 127 880310 - Propellers and rotors and parts thereof VA >= 35% based on direct method or =< 65% based on indirect method 128 880320 - Under-carriages and parts thereof VA >= 35% based on direct method or =< 65% based on indirect method 8804 Parachutes (including ....
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....Chapter 138 901380 - Other devices, appliances and instruments VA >= 40% based on direct method or =< 60% based on indirect method 139 EX 901390 - - For liquid crystal devices (LCD) CTH 140 EX 901390 - - Other VA >= 40% based on direct method or =< 60% based on indirect method 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments 141 901811 -- Electro-cardiographs CTH 142 901839 - - Cardiac catheters CTH 901890 - Other instruments and appliances: 143 Ex ---- Surgical tools: bone saws, drills, trephines CTH 144 Ex ---- Surgical tools: knives, scissors and blades CTH 145 Ex ---- Surgical tools: Forceps, forcep clamps, clips, needles holders, introducers, cephalotribe bone holding and other holding instruments CTH 146 Ex ---- Surgical tools: Chisel,....
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....ring or checking quantities of heat, sound or light (including exposure meters); microtomes 164 902790 - - Printed circuit assemblies for the goods of sub-heading 9027 80 CTH Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 165 940190 - Parts VA >= 35% based on direct method or =< 65% based on indirect method.". (8) In the said rules, for the Attachment 1, the following Attachment shall be substituted, namely:- "Attachment Original (Duplicate/Triplicate/Quadruplicate) 1. Goods consigned from (Exporter's business name, address, country) Reference No. INDIA-SINGAPORE COMPREHENSIVE ECONOMIC CO-OPERATION AGREEMENT (Combined Declaration and Certificate) Issued in: India / Singapore See Notes Overleaf 2. Goods consi....
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....that involves passing through one or more intermediate countries, is also accepted provided that any intermediate transit, transshipment or temporary storage arises only for geographic reasons or transportation requirements; and (iii) must comply with the origin criteria given the Chapter on Rules of Origin. 3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter must indicate in Box 8 of this form the origin criteria on the basis of which he claims that his goods qualify for preferential treatment, in the manner shown in the following table: Circumstances of production or manufacture in the first country named in Box 11 of this form Insert in Box 8 (a) Products wholly produced in the country of exportation as defined in Article 3.3 of the Chapter on Rules of Origin "X" (b) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with Article 3.4 of the Chapter on Rules of Origin Percentage of single country content, example 35% (c) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with Article 3.9 of the Chapter on Rules of Origin ....