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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.... 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; and (ii) the good meets all other applicable criteria set forth i....
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....nd 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 cases of doubt or on random basis. (b) In cases where the Customs Authority of the importing Party deems it necessary to seek a retroactive check from the Issuing Authority of the expo....
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....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, not elsewhere specified or included Wholly obtained 6 Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten All materials of Chapter 7, 8 and 10 used should be wholly obtained 7 Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and ....
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.... 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 Chapter 23 Residues and waste from the food industries; prepared animal fodder 2309 Preparations of a kind used in animal feeding 19 230910 - Dog or cat food, put up for retail sale VA >= 35% based on direct method or =< 65% based on indirect method Chapter 29 Organic chemicals 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives - Saturated monohydric alcohols: 20 290512 -- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) CTH 21 290513 -- Butan-1-ol (n-butyl alcohol) CTH 22 290516 -- Octanol (octyl alcohol) and isomers thereof: CTSH or VA >= 35% based on direct method or =< 65% based on indirect method 23 290516 - - Other VA >= 40% based on direct method or =< 60% based on indirect method 24 290723 -- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts CTSH 2912 Aldehydes, whether or ....
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.... 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm CTH 36 4408 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 6mm CTH 37 4410 Particle board, oriented strand board (osb) and similar board (for example, waferboard) Of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances CTH 38 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances CTH 39 4412 Plywood, veneered panels and similar laminated wood CTH 40 4420 Wood marquetry and inlaid wood; Caskets and cases for jewellery or cutlery, and similar articles, of wood; Statuettes and other ornaments, of wood; Wooden articles of furniture not falling in Chapter 94 CTH Chapter 48 Paper & paperboard, articles of paper pulp, of paper or of paperboard 4818 Toilet paper and similar paper, cellulose wadding or webs of cellul....
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.... and mechanical appliances; parts thereof 8401 Nuclear reactors; Fuel elements (cartridges), non-irradiated, for nuclear reactors; Machinery and apparatus for isotopic separation 52 840120 - Machinery and apparatus for isotopic separation, and parts thereof VA >= 35% based on direct method or =< 65% based on indirect method 53 840140 - Parts of nuclear reactors VA >= 35% based on direct method or =< 65% based on indirect method 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam) super-heated water boilers 54 840290 - Parts VA >= 35% based on direct method or =< 65% based on indirect method 8403 Central heating boilers other than those of heading 8402 55 840390 - Parts VA >= 35% based on direct method or =< 65% based on indirect method 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 ....
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....ng or bee-keeping machinery, including germination plant fitted with mechanical or thermal 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 equipment (other than the machine-tools of headings 8456 to 8465) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinde....
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....s, 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 indirect method 83 847170 - Storage units CTH 84 EX 847141 -- Micro computer CTSH 85 EX 847141 - - Large or main frame computer CTSH 86 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines) VA >= 40% based on direct method or =< 60% based on indirect method 87 847330 - Parts and accessories of the machines of heading 8471 CTH 8478 Machinery for preparing or making up tobacco not specified or included elsewher....
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....Electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; Electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 99 851650 - Microwave ovens CTH + VA >= 40% based on direct method or =< 60% based on indirect method 8517 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 100 851762 -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus CTSH 101 851769 -- Other CTSH 102 EX 851770 - - Populated, loaded or stuffed printed circuit boards CTSH 103 EX 851770 - - Other CTH 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 104 EX 852190 - - Video duplicating s....
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....ors; Optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 119 854430 - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships CTH + VA >= 40% based on direct method or =< 60% based on indirect method 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 120 854890 - Other CTSH Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds 8607 Parts of railway or tramway locomotives or rolling-stock Brakes and parts thereof: 121 860721 -- Air brakes and parts thereof VA >= 35% based on direct method or =< 65% based on indirect method 122 860729 -- Other VA >= 35% based on direct method or =< 65% based on indirect method 123 860730 - Hooks and other coupling devices, buffers, and....
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....ratus 133 900792 -- For projectors CTH 134 9011 Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection VA >= 40% based on direct method or =< 60% based on indirect method 9012 Microscopes other than optical microscopes; diffraction apparatus 135 EX 901210 - - Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles CTSH 136 EX 901210 - - Other VA >= 40% based on direct method or =< 60% based on indirect method 137 901290 - Parts and accessories VA >= 40% based on direct method or =< 60% based on indirect method 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this 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 Instr....
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....truments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring 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 con....
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....rements; 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 Percentage of ISCECA cumulative content, example 35% (d) Products satisfied the Product Specific Rules as defined in Article 3.4(b) of the Chapter on Rules of Origin "Product Specific Rules" (e) Products satisfied De Minimis defined in A....