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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....ent between the Republic of India and 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 C....
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....classification of goods according to the Harmonized System including its General Interpretative Rules 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 whol....
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....es. - (1) Notwithstanding anything contained in these rules, a product shall not be considered as originating in a Party if any of the following operations are undertaken 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, matchi....
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....ets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set 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....
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....emains under customs control and has not entered into trade or consumption in those non-Parties. If an originating product of the other Party does not meet the criteria referred to in this sub-rule, the product shall not be considered as an originating product 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 Ce....
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....orking days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the words "ISSUED RETROSPECTIVELY" in box 8 of the Certificate of Origin or the origin declaration, as the case may be, with the issuing 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 ex....
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....tius: Mauritius Revenue Authority, Customs Department (ii) to whom the references of verification of Proof of Origin issued by the Party, should be addressed India: Department of Commerce, Government of India Mauritius: Mauritius Revenue Authority, Customs Department (iii) from whom the specimen seals and signatures 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 - (....
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....upply of goods qualifying for preferential treatment and keep all commercial and customs documentation relating to the material used in the production of the good, for at least five years from the date of issue of the Proof of Origin. (5) These obligations also apply to suppliers who provide the Exporter or Producer or Manufacturer or Approved Exporter with the 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 u....
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....customs authority shall provide detailed grounds for the doubt concerning the veracity of Proof of Origin. (4) The proceedings of verification of origin as provided in these rules shall also apply to the goods already cleared for home consumption. 22. Procedure for Verification. - (1) Any request made pursuant to rule 21 shall be in accordance with the following procedure, namely:- (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 export....
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....ies of the importing Party in their above-mentioned visit, which may include the participation of specialists who shall act as observers. Each Party can designate specialists, who shall be neutral and have no interest whatsoever in the verification. Each Party may deny the participation of such specialists whenever the latter represent the interests of the companies involved in the verification. (i) Once the visit is 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 i....
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....exporting Party. (3) Upon being communicated the grounds for denial of preferential tariff treatment, the Exporter or Producer or Manufacturer or Approved Exporter in the exporting Party may within the period provided for in the customs law of the importing Party file an appeal against such decision with the appropriate appellate authority under the customs laws of the importing Party. 26. Goods complying with origin criteria. - If a verification 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 importi....
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....ties, and such measures as may be mutually agreed, both Parties shall resolve to: (a) restore preferential benefit to the good with retrospective effect; or (b) restore preferential benefit to the good with prospective effect, subject to implementation of any mutually agreed measures by one or both Parties; or (c) continue with the suspension of preferential benefits to the good, subject to remedies available under rule 28. 30. Penalties. - (1) Each Party shall adopt 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 calcu....
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....aiting materials; vegetable products not elsewhere specified or included. WO Ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. WO 150410 - Fish-liver oils and their fractions CC 150420 - Fats and oils and their fractions, of fish, other than liver oils CC Ex Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. WO 1603 Extracts and Juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates: CC 160431 -- Caviar CC 160432 -- Caviar substitutes CC 160414 -- Tunas, skipjack and bonito (Sarda spp.): CTH 160420 - Other prepared or preserved fish: CTH Ex Chapter 17 Sugars and sugar confectionery. CTSH or 40% VA 170112 Raw Sugar not containing added flavoring or colouring matter --Beet sugar WO 170113 -- Cane sugar as specified in footnote^[1] WO ....
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.... Ex Chapter 22 Beverages, spirits and vinegar. WO 2203 Beer made from malt. CC and 35%VA 2206 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. CC and 35%VA 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. CC and 35%VA 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. CC and 35%VA 2209 Vinegar and substitutes for vinegar obtained from acetic acid. CC and 35%VA Ex Chapter 23 Residues and waste from the food industries; prepared animal fodder. WO Ex 230120 Fish meal CC or 35%VA Ex230990 - Other (Feeds for fish, marine animals) CC Chapter 24 Tobacco and manufactured tobacco substitutes. WO Chapter 25 Salt; sulphur; earths and stone; plaster....
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....n smoked sheets and TSNR) WO Chapter 41 Raw hides and skins (other than furskins) and leather. CTH or 35% VA Ex Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). CC and 35 % VA 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shoppingbags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. CC or 35% VA 4203 Articles of apparel and clothing accessories, of leather or of composition leather. CC or 35% VA 4205 Other articles of leather or of c....
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....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 fabrics of paper yarn CTH or 35% VA Ex Chapter 54 Man-made filaments CTH 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. woven and dyed or printed 5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05. CTH and 35% VA Ex Chapter 55 Man-made staple fibres CTH 5512 Woven fabrics of synthetic staple fibres, containing 85% of more by weight of synthetic staple fibres. woven and dyed or printed 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. woven and dyed or printed 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or ....
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....pparel 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, breeches and shorts (other than swimwear), knitted or crocheted. CTH and 35 % VA 6105 Men's or boys' shirts, knitted or crocheted. CTH and 35 % VA 6106 Women' or girls' blouses, shirts and shirt-blouses, knitted or crocheted. CTH and 35 % VA 6109 T-shirts, singlets and other vests, knitted or crocheted. CTH and 35 % VA 6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. ....
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.... 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 Alu....
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...., slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included. CTH and 40 % VA 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not 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 th....
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....uding crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. CTH or 40 % VA Ex Chapter 91 Clocks and watches and parts thereof CTH and 35% 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. CTSH or 40 % VA 9103 Clocks with watch movements, excluding clocks of heading 91.04. CTSH or 40 % VA 9105 Other clocks. CTSH or 40 % VA 9108 Watch movements, complete and assembled. CTSH or 40 % VA 9109 Clock movements, complete and assembled. CTSH or 40 % VA 9110 Complete watch or clock movements, 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 wat....
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....porting Party may, subject to domestic regulations, authorise an eligible exporter (hereafter known as an ―approved exporter‖) established in that Party to self-certify their origin declaration, provided that the approved exporter accepts full responsibility for certification of origin of the export product. 2. The competent authority of a Party shall after a due process grant an authorisation number to an approved exporter established in that Party. The authorisation number must be unique for every approved exporter and be mentioned in the origin declaration. 3. The self-certification of origin of an approved exporter will have the following wording: "The exporter (name with authorisation number) of the product(s) covered by this commercial document declares that, except where otherwise clearly indicated, these products are of ________^4 preferential origin according to the rules of origin under the India-Mauritius Trade Agreement and that the criteria met is _______^5 with/without bilateral cumulation. The exporter of the product(s) accepts full responsibility for this origin declaration" 4. The origin declaration must be provided i....
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....the respective jurisdiction NOIDA Export Processing Zone All products manufactured by Units in Noida SEZ and EOUs located within the respective jurisdiction Vishakhapatnam SEZ All products manufactured by Units in Vishakhapatnam SEZ and EOUs located within the respective jurisdiction Falta SEZ All products manufactured by Units in Falta SEZ and EOUs located within the respective jurisdiction Directorate General of Foreign Trade and regional offices All products Tobacco Board Tobacco and tobacco products Agricultural and Processed Food Products Export Development Authority (APEDA) Agricultural Products ANNEX 4 - MAURITIUS AGENCIES AUTHORISED TO ISSUE CERTIFICATE OF ORIGIN UNDER THE INDIA-MAURITIUS CECPA (See Rule 13) Mauritius Revenue Authority (Customs) ANNEX 5 - FORMAT OF THE CERTIFICATE OF ORIGIN UNDER THE INDIA-MAURITIUS TRADE AGREEMENT (See Rule 13) 1. Exporter's Name, Address and Country: Certification No. Number of page / AGREEMENT BETWEEN INDIA AND MAURITIUS ....