AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Seeks to notify the Customs Tariff (Determination of Origin of Goods under Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
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....nd the Republic of Mauritius; (b) "competent authority" means: (i) for India, the Department of Commerce or the Central Board of Indirect Taxes and Customs (CBIC) or any other agency notified from time to time; (ii) for Mauritius, the Mauritius Revenue Authority, Customs Department; (c) "customs value" means the value as determined in accordance with Article VII of the General Agreement on Tariffs and Trade 1994 (also known as GATT), including its notes and supplementary provision thereof; and the Agreement on the Implementation of Article VII of GATT (also known as the Customs Valuation Agreement); (d) "carrier" means any vehicle for air, sea or land transport; (e) "Change in Tariff Classification" or "CTC" means the change in the relevant tariff classification of the non-originating materials used in the manufacture of the export product. CTC would cover the following cases: (i) Change in Chapter or CC which implies the change in chapter at the two-digit level of the Harmonized System for all non-originating materials used in the manufacture of the export product; (ii) Change in Tariff Heading or CTH which implies the change in tariff heading at the fourdigit level of....
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....and Explanatory Notes; (r) "territorial waters" means waters extending up to 12 nautical miles from the baseline as defined by the Parties in line with the United Nations Convention on the Law of the Sea (UNCLOS); (s) "territory" means the territory of the Party including its territorial waters and the air space above its territorial waters and the other maritime zones including the Exclusive Economic Zone and Continental Shelf over which the Party has sovereignty, sovereign rights or exclusive jurisdiction in accordance with its laws in force, the 1982 United Nations Convention on the Law of the Sea and international law; (t) "value of non-originating materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory of a Party. 3. Origin Criteria. - (1) For the purposes of these rules, a product shall be considered as originating in a Party and eligible for preferential tariff treatment, if: (a) it has been wholly obtained (WO) in a Party, in accordance with rule 4; or (b) it meets the product specific rules (PSRs) liste....
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....taken exclusively by itself or in combination in the territory of that Party: (a) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing or thawing, keeping in brine, removal of damaged parts) and other similar operations; (b) changes of packaging and breaking up and assembly of packages; (c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings; (d) for textiles: (i) attaching accessory articles such as straps, bands, beads, cords, rings and eyelets; (ii) ironing or pressing of textiles; (e) simple painting and polishing; (f) husking, partial or total bleaching, polishing, and glazing of cereals and rice; (g) operations to colour sugar or form sugar lumps; (h) peeling and removal of stones and shells from fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, matching; (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other lik....
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....et as a whole shall be regarded as originating provided that the value of the non-originating products does not exceed 10 per cent of the FOB value of the set. A Party applying this rule shall not use the de-minimis criteria in rule 5 for originating products of the Set. 10. Indirect materials. - Neutral elements, which have not entered into the final composition of the product, such as energy and fuel, plant and equipment, or machines and tools, shall not be taken into account when the origin of that product is determined. 11. Accounting segregation. - (1) Where identical and interchangeable originating and non-originating materials including materials of undetermined origin are used in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage. (2) Notwithstanding sub-rule (1) of this rule, a producer facing considerable costs or material difficulties in keeping separate stocks of identical and interchangeable originating and non-originating materials including materials of undetermined origin used in the manufacture of a product, may use the so-called "accounting segregation" method for managing stocks. (3) The acc....
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.... of the other Party. (3) An importer shall upon request supply appropriate evidence to the customs authorities of the Party of import that the conditions set out in sub-rule (2) have been fulfilled. 13. Proof of Origin. - (1) For products originating in a Party and otherwise fulfilling the origin-related requirements of these rules, the Proof of Origin of an export product will be provided either through: (a) an origin declaration on a commercial document completed by an approved exporter established in the Party, in accordance with the provisions of Annex 2; or (b) a certificate of origin, in the format provided at Annex 5, whether in a printed form or such other medium, including electronic, issued by the competent authorities of either Party, listed in Annexes 3 and 4. Issuance and acceptance of electronic certificate of origin would be in accordance with each Party's national legislation. A Certificate or Statement of Origin or Origin declaration shall be valid for twelve months from the date of issue in the exporting Party. (2) Notwithstanding sub-rule (1), importing Parties shall not require a Proof of Origin if the importing Party has waived the requirement or does n....
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.... authority or the approved exporter, also recording the reasons in writing on the exceptional circumstances due to which the certificate was issued retrospectively. The Certificate of Origin or the origin declaration can be issued or made retrospectively within twelve months from the date of shipment. (11) In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the issuing authority for a certified true copy of the original made on the basis of the export documents in their possession bearing the endorsement of the words "CERTIFIED TRUE COPY" (in lieu of the original certificate). This copy shall bear the date of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued not later than one year from the date of issuance of the original Certificate of Origin. Similarly, an approved exporter may also issue a certified true copy of the Origin Declaration which shall be issued not later than one year from the date of issuance of the original origin declaration. The exporter shall immediately notify the loss and undertake not to use the original Certificate of Origin for exports under this A....
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....gnatures of the Issuing Authorities of the other Party would be received India: Department of Commerce, Government of India Mauritius: Mauritius Revenue Authority, Customs Department (iv) from whom references would emanate for verification of Proof of Origin issued by the other Party India: Central Board of Indirect Taxes and Customs, Department of Revenue, Government of India Mauritius: Mauritius Revenue Authority, Customs Department (4) Any change in names, designations, addresses, specimen signatures or officials' seals shall be promptly informed to the other Party. 17. Documents for application of Proof of Origin. - (1) For the issue of a Certificate of Origin, the final producer, manufacturer or exporter of the good shall present, or submit electronically through the approved channel, to the issuing authority of the exporting Party - (a) set of minimum information requirements referred to in Annex 6 in whichever form or format as may be required by the competent authority; and (b) the corresponding commercial invoice or other documents necessary to establish the origin of the good. (2) In case of origin declaration, approved exporter should maintain the documents re....
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....e declarations certifying the originating status of the goods supplied. (6) The Exporter or Producer or Manufacturer or Approved Exporter shall upon request of the competent authority of the exporting Party where the Proof of Origin or the origin declaration has been issued, make available records for inspection to enable verification of the origin of the good. (7) The Exporter or Producer or Manufacturer or Approved Exporter shall not deny any request for a verification visit, agreed between the competent authority of the exporting party and the customs administration of the importing Party, in terms of this rule. Any failure to consent to a verification visit shall be liable for a denial of preferential benefits claimed under the Agreement. (8) The Exporter or Producer or Manufacturer or Approved Exporter shall undertake to notify all parties to whom the Certificate or statement was given of any change that could affect its accuracy or validity. 20. Presentation of claim for preferential treatment. - (1) The importer shall make the claim for preferential treatment before the customs authority of the importing Party at the time of importation of goods. For the purpose of claim....
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....ely:- (a) The customs authority of the importing Party shall make a request for verification by providing a copy of the Proof of Origin on Invoice and Bill of Lading or Airway Bill. (b) The customs authority of the importing Party shall specify whether it requires a verification of the genuineness of the Proof of Origin to rule out any forgery or seek the minimum required information or seek to verify the determination of origin. (c) In cases where the customs authority of the importing Party seeks to verify the determination of origin, it shall send a questionnaire to the competent authorities of the exporting Party, which shall be passed on to the Exporter or Producer or Manufacturer or Approved Exporter, for such inquiry or documents, as necessary. (d) The competent authority of the exporting Party shall provide the information and documentation requested, within: (i) fifteen days of the date of receipt of the request, if the request pertains to the authenticity of issue of the Proof of Origin, including the seal and signatures of the issuing authority; (ii) thirty days of the date of receipt of the request, if the request seeks a copy of the relevant document with the m....
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....concluded, the participants shall subscribe to a "Record of Visit". The said record shall contain the following information: date and place of the carrying out of the visit; identification of the Certificate of Origin or the origin declaration which led to the verification; identification of the goods under verification; identification of the participants, including indications of the organs and institutions to which they belong; and a record of proceedings. 23. Release of goods. - Upon reasonable suspicion regarding the origin of the goods, the importing Party may 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 operations subject to and in accordance with the laws and procedures of the importing country. 24. Confidentiality. - (1) The information obtained by the customs authority of the importing Party can be utilised for arriving at a decision regarding the determination of origin in respect of the good under verification and can be used in the legal proceedings under its laws for the time being in force. (2) Both Parties shall protect the information f....
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....cation conducted under rule 21 determines the goods to be complying with the origin criteria under these rules, the importer shall be promptly refunded the duties paid in excess or guarantees obtained in accordance with the domestic legislation of the Parties. 27. Goods non-complying with origin criteria. - If a verification under rule 21 establishes noncompliance of the goods with the origin criteria, duties shall be levied in accordance with the domestic legislation of the importing Party in addition to any other action that may be taken under any laws for the time being in force. 28. Prospective restoration of preferential benefits. - (1) Where preferential treatment to a good has been denied by the customs authority of the importing Party, the Exporter or Producer or Manufacturer or Approved Exporter may take recourse to the procedure in sub-rule (2) of this rule in respect of future exports to importing Party. (2) Such Exporter or Producer or Manufacturer or Approved Exporter shall clearly demonstrate to the issuing authority of the exporting Party that the manufacturing conditions were modified so as to fulfil the origin requirements of these rules. (3) The competent auth....
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....opt or maintain measures that provide for the imposition of civil, administrative, and, where appropriate, criminal sanctions for violations of its customs laws and regulations, including those governing tariff classification, customs valuation, rules of origin, and the entitlement to preferential tariff treatment under the Agreement. (2) Nothing contained in these rules shall preclude the application of the respective national legislation relating to breach of customs laws or any other law for the time being in force on the importer or Exporter or Producer or Manufacturer or Approved Exporter in both the territories of both Parties. 31. Relevant dates. - The time periods set in these rules shall be calculated on a consecutive day basis as from the day following the fact or event which they refer to. [F. No. 15020/2/2017-Dir(ICD)] RATHAKRISHNAN ANANTH, Dy. Secy. ANNEX 1: PRODUCT SPECIFIC RULES (See Rule 3) HS Code Description of product Product Specific Rules (PSRs) Chapter 1 Live animals. WO Chapter 2 Meat and edible meat offal. WO Ex Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. WO Ex 030449 Other (Fresh and chilled fis....
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....avoring or colouring matter --Beet sugar WO 170113 -- Cane sugar as specified in footnote[1] WO Ex 170114 Other cane sugar -- Demerara sugar 2 -- Soft sugar3 40% VA s.t 40% cap on imported sugar 170199 Other refined sugar not containing added flavouring or colouring matter CTSH or 40% VA Ex Chapter 18 Cocoa and cocoa preparations WO 1803 Cocoa paste, whether or not defatted. CTH or 35% VA 1804 Cocoa butter, fat and oil CTH or 35% VA 1805 Cocoa powder, not containing added sugar or other sweetening matter. CTH or 35% VA 1806 Chocolate and other food preparations containing cocoa. CTH or 35% VA Ex Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. WO 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. CC 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products....
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....ter 30 Pharmaceutical products. CTH or 40% VA Chapter 31 Fertilisers. CTH or 35% VA Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. CTH or 35% VA Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. CTH or 35% VA Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. CTH or 35% VA Chapter 35 Albuminoidal substances; modified starches; glues; enzymes. CTH or 35% VA Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. CTH or 35% VA Chapter 37 Photographic or cinematographic goods. CTH or 35% VA Chapter 38 Miscellaneous chemical products. CTH or 35% VA Chapter 39 Plastics and articles thereof. CTH or 35% VA Ex Chapter 40 Rubber and articles thereof. CTH and 35% VA 400110 - Natural rubber la....
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....ck). WO 5203 Cotton, carded or combed. WO 5204 Cotton sewing thread, whether or not put up for retail sale. WO 5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. CTH OR 40% 5206 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale. CTH OR 40% 5207 Cotton yarn (other than sewing thread) put up for retail sale. CTH OR 40% 5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2. CTH and 30% VA 5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2. CTH and 30% VA 5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2. CTH and 30% VA 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2. CTH and 30% VA 5212 Other woven fabrics of cotton. CTH and 30% VA Chapter 53 Other vegetable textile fibres; paper yarn and woven fabri....
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....p or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. CTH Chapter 57 Carpets and other textile floor coverings CTH or 35% VA Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery Spun, woven and dyed or printed Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use Spun, woven and dyed or printed Chapter 60 Knitted or crocheted fabrics CTH and 35% VA Ex Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted CTH and 35% VA 6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04. CTH and 35 % VA 6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. CTH and 35 % VA 6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls,....
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....set CTSH and 15% Ex 7108 Gold CTH, except from HS 7113 to 7118 710812 Other unwrought forms 15% VA 7113 Articles or jewellery and parts thereof, of precious metal or of metal clad with precious metal CTH and 30% VA 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. CTH and 30% VA 7115 Other articles of precious metal or of metal clad with precious metal. CTH and 30% VA 7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed). CTH and 30% VA 7117 Imitation Jewellery CTSH and 35% VA 7118 Coins CTH and 30% VA Ex Chapter 72 Iron and steel CTH and 40% VA 7204 Ferrous waste and scrap CC Chapter 73 Articles of iron or steel CTH or 35% VA Ex Chapter 74 Copper and articles thereof CTH and 35% VA 7404 Copper waste and scrap CC Chapter 75 Nickel and articles thereof CTH or 35% VA Ex Chapter 76 Aluminium and articles thereof CTH and 50% VA 7602 Aluminium waste and scrap CC Chapter 78 Lead and articles thereof CTH or 35% VA Chapter 79 Zinc and articles thereof CTH ....
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....ot specified above. CTH and 40 % VA 8463 Other machine-tools for working metal or cermets, without removing material. CTH and 40 % VA 8482 Ball or roller bearings CTH and 50% VA 848360 Clutches and shaft couplings (including universal joints) CTH and 50% VA 8484 Gaskets and similar joints of metal sheer ting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals CTH and 40% VA Ex 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 CTH and 35% VA 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition 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. CTH and 50% VA 8512 Electrical lighting or signalling equipme....
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...., unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. CTSH or 40 % VA 9111 Watch cases and parts thereof. CTSH or 40 % VA 9113 Watch straps, watch bands and watch bracelets, and parts thereof. CTSH or 40 % VA 9114 Other clock or watch parts. CTSH or 40 % VA Chapter 92 Musical instruments; parts and accessories of such articles CTH or 35% VA Chapter 93 Arms and ammunition; parts and accessories thereof CTH and 35 % VA 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 CTH and 35 % VA Chapter 95 Toys, games and sports requisites; parts and accessories thereof CTH or 35% VA Chapter 96 Miscellaneous manufactured articles CTH or 35% VA Chapter 97 Works of art, collectors' pieces and antiques CTH or 35% VA 1 Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter ....
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....e origin declaration must be provided in English, in a legible and permanent form, on any commercial document such as commercial invoice that identifies the approved exporter and the originating products. The commercial document which includes the origin declaration must be signed by an authorised signatory. 5. An origin declaration may be completed when the products to which it relates are exported, or within 12 months of exportation. 6. The competent authority of the Party of export shall maintain a system to monitor the proper use of an authorisation. The authorisation may be withdrawn if the approved exporter no longer fulfils the requirements or makes improper use of the authorisation. 7. The Parties shall notify the original list of their approved exporters with authorisation numbers along with any modifications thereof to each other's competent authorities. They shall also notify the domestic regulatory framework of the approved exporter scheme. ---------- 4 The country of origin must be indicated in this field i.e. "Indian" or "Mauritius" 5 "WO" for wholly originating; "PSR" followed by the HS6 digit code of that product for product specific rules ANNEX 3 - INDIA....
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....ce number(s) and date(s) 8. Remarks: □ ISSUED RETROSPECTIVELY 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. Export Document Number: Issuing Authority: Stamp Place and Date: Signature: Overleaf Notes- 1. The following origin criteria code should be inserted in Box 5 (i) WO for Wholly Obtained (ii) PSR for Product Specific Rules ANNEX 6 - MINIMUM REQUIRED INFORMATION (See Rule 17) 1. Name and Address of the Exporter /Manufacturer: 2. Registration Number: 3. Country of origin: All cost and price figures are to be shown in United States of America dollars ($)/national currency 4. Export Product-wise general information: S. No. Description of the good to be exported Model/Brand HS code FOB value 5. Good - wi....