TaxTMI 
TaxTMI 
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022
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....c organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators; (c) "carrier" means any vehicle for air, sea and land transport. However, the carriage of product can be made through multimodal transport; (d) "CIF value" means the price actually paid or payable to the exporter for the product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with Article VII of the General Agreement on Tariffs and Trade 1994, including its notes and supplementary provision thereof and, the Customs Valuation Agreement; (e) "competent authority" means: (1) for Government of the Republic of India, the Department of Commerce or the Central Board of Indirect Taxes and Customs or any other agency as notified from time to time; and (2) for Government of the United Arab Emirates, the....
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....uct but not physically incorporated into the product, including: (1) fuel and energy; (2) tools, dies and moulds; (3) spare parts and materials used in maintenance of equipment; (4) lubricants, greases, compounding materials used in production or used to operate equipment; (5) gloves, glasses, footwear, clothing and safety equipment; (6) equipment, devices, supplies used for testing or inspecting of products; (7) catalysts and solvents; and (8) any other material that is not incorporated into the product but for which the use in the production of the products can be reasonably demonstrated to be a part of that production; (p) "issuing authority" means the authority designated by each Party for issuance of certificate of origin and referred in list of issuing authorities for each Party given in Annexure-C and Annexure-D of these rules; (q) "manufacture" means any kind of working or processing, or specific operations but does not include simple assembly; (r) "material" means any ingredient, raw input, component or part used in the production of a product and physically incorporated into it; (s) "measure" means any measure, whether in the form of a law, regulation,....
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....tion = [Cost of originating material + direct labour cost + direct overhead cost] / [FOB value or Ex-Works price] Explanation: For the purposes of sub-rule (2), the differences in value addition percentages depending on the methodology i.e., FOB value or Ex Works price, are defined in Annexure-B of these rules; (3) Notwithstanding anything contained in sub-rule (1), the final manufacture before export must have occurred in the Party of export. 4. Wholly obtained or produced product.- The following products shall be considered as being wholly obtained or produced in the territory of a Party, namely:- (a) plant and plant product grown and harvested there; (b) live animals born and raised there; (c) products obtained from live animals there; (d) mineral product and natural resources extracted or taken from that Party's soil, waters, seabed or beneath the seabed; (e) product obtained from hunting, trapping, fishing or aquaculture conducted there; (f) product of sea fishing and other marine products taken from outside its territorial waters by a vessel and/or produced by a factory ship registered, recorded or licensed with a Party and flying its flag; (g) product, other....
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....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 like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o) slaughter of animals; (p) simple testing, calibration, inspection or certification; or (q) any combination of two or more operations in clauses (a) to (p). (2) For the purposes of sub-rule (1), "simple" describes an activity which needs neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity. 7. Non-Qualifying Operations.- A product shall not be considered to be an originating product merely by reason of,- (a) mere dilution with water or another substance that does not materially alter the characteristics of the product; or (b) a production or pricing practice in respect of which it may be demonstrated, on the basis o....
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....en the qualifying value addition is calculated under sub-rule (2) of rule 3. 12. Accounting Segregation.- (1) The determination of whether fungible products or materials are originating products shall be made ordinarily by physical segregation of each product or material or in case of any difficulty, an inventory management method, such as averaging, last-in first-out, or first-in first-out recognised in the generally accepted accounting principles of the Party in which the production is performed, or otherwise accepted by the Party. in which the production is performed. (2) The accounting method shall continue to be used for those fungible products or materials throughout the fiscal year of the Party and shall be recorded, applied and maintained in accordance with the generally accepted accounting principles applicable in the Party in which the product is manufactured. The method chosen shall: (a) permit a clear distinction to be made between originating and non-originating materials including materials of undetermined origin acquired and/or kept in stock; and (b) guarantee over the relevant accounting period of twelve months that no more products receive originating status ....
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....be in the format as specified in Annexure-E and shall include the HS Code, description and quantity of the products, name of consignee, name of exporter or producer or manufacturer, country of origin, and origin criteria such as value content or change in tariff classification. (2) The Certificate of Origin shall be in the English language. (3) The Certificate of Origin shall bear a unique, sequential serial number separate for each office of issuance and affixed by the issuing authority in the exporting Party. (4) The Certificate of Origin shall be issued by the competent authority of each Party and it shall bear the authorised signature and official seal of the competent authority. (5) The Certificate of Origin shall be valid for the purpose of only one import and shall include one or more products. (6) The number and date of the commercial invoice or any other relevant documents shall be indicated in the box reserved for this purpose in the Certificate of Origin. (7) The Certificate of Origin shall be submitted within its validity period. (8) In exceptional circumstances, the Certificate of Origin may be accepted by the Customs Administration in importing Party for the pu....
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....y the loss and undertake not to use the original Certificate of Origin for exports under these rules to the competent authority. (13) Minor discrepancies between the Certificate of Origin and the documents submitted to the Customs Administration at the port of importation for the purpose of carrying out the formalities for importing the products shall not ipso facto invalidate the Certificate of Origin, if such Certificate of Origin corresponds to the products under importation. Minor discrepancies include typing errors or formatting errors, subject to the condition that these minor errors do not affect the authenticity of the Certificate of Origin or the accuracy of the information included in the Certificate of Origin. Discrepancies in the specimen signatures or seals of the issuing authority shall not be regarded as minor discrepancies. 16. Third-Party Invoicing.- (1) An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a product provided that it meets the requirements in these rules. (2) The exporter of the products shall indicate "third-party invoicing" and such informat....
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....ies or agencies listed under these rules shall be promptly notified to the other Party. 18. Application for Certificate of Origin.- (1) For the issue of a Certificate of Origin, the final producer, manufacturer or exporter of the product shall present or submit electronically through the approved channel, to the issuing authority of the exporting Party,- (a) an application to the competent authority together with appropriate supporting documents for proving origin; (b) set of minimum information requirements referred to in Annexure-A annexed to these rules in whichever form or format as may be required by the competent authority and in consonance with the description in the invoice; (c) the corresponding commercial invoice or other documents necessary to establish the origin of the product; and (d) the HS code, description, quantity and value of exported product if the same has already not been provided for. (2) Multiple items declared on the same Certificate of Origin shall be allowed: Provided that each item must qualify separately in its own right. (3) The issuing authority may apply a risk management system in order to selectively conduct pre-export verification of....
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.... overheads, and any other relevant elements such as profits and related components for at least five years from the date of issue of the Certificate of Origin. (5) The exporter or producer or manufacturer shall, upon request of the competent authority of the exporting Party where the Certificate of Origin has been issued, make available records for inspection to enable verification of the origin of the product. (6) The exporter or producer or manufacturer shall not deny any request for a verification visit, agreed between the competent authority of the exporting Party and the competent authority of the importing Party, under the terms of rule 22. Any failure to consent to a verification visit shall be grounds for a denial of preferential benefits claimed under these rules. (7) The exporter or producer or manufacturer shall undertake to notify the issuing authority, customs authorities and the importer of any change that could affect its accuracy or validity. 21. Presentations of the Certificate of Origin.- (1) For the purposes of claiming preferential tariff treatment, the importer or its authorised representative shall submit to the Customs Administration of the importing Part....
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.... the product under rule 3; (b) shall provide the competent authority of the other Party with,- (i) the reasons why such assistance is sought; (ii) the Certificate of Origin, or a copy thereof; and (iii) any information and documents as may be necessary for the purpose of providing such assistance. (3) In so far as possible, the competent authority of the importing Party conducting a verification shall seek necessary information or documents relating to the origin of imported product from the importer, in accordance with its laws and regulations, before making any request to the competent authority of the exporting Party for verification. (4) In cases where the competent authority of the importing Party deems necessary to seek verification from the competent authority of the exporting Party, it shall specify whether the verification is on a random basis or the veracity of the information is in doubt In case the determination of origin is in doubt, the competent authority shall provide detailed grounds for the doubt concerning the veracity of the Certificate of Origin. (5) The proceedings of verification of origin as provided in these rules shall also apply to the products....
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....f such new actions, or 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) If, upon receiving the results of the verification pursuant to sub-rules (4) and (5), the competent authority of the importing Party deems it necessary, it may deliver a written request to the competent authority of the exporting Party to facilitate a visit to the premises of the exporter or producer or manufacturer, with a view to examining the records, production processes, as well as the equipment and tools utilised in the manufacture of the product under verification. (8) The request for a verification visit shall be made no later than thirty days of the receipt of the verification report referred to in sub-rules (4) and (5). The requested Party shall promptly inform the dates of the visit, but no later than forty-five days of the receipt of request and give a notice of at least twenty-one days to the requesting Party and exporter or producer or manufacturer so as to enable arrangements for the visit. (9) The competent authorities of the exporting Party shall accompany the authorities of the ....
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....nd documents, including breakup of costs relating to material, labour, other overheads, and any other relevant elements such as profits and related components that the importing Party requested to determine that the product is an originating product; (d) the exporter or producer or manufacturer denies access to the relevant records or production facilities during a verification visit; (e) the competent authority of the exporting Party fails to provide sufficient information, including breakup of costs relating to material, labour, other overheads and any other relevant elements such as profits and related components in pursuance to a written request for verification or fails or refuses to respond to a request for verification within stipulated time lines under rule 23; (f) the information provided by the competent authority of the exporting Party or exporter or producer or manufacturer is not sufficient to prove that the product qualifies as an originating product as defined under these rules. (2) In cases where the Certificate of Origin is rejected by the Customs Administration of the importing Party, after following the due process provided under its domestic laws, a copy ....
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....orting Party, if the claim of the exporter or producers or manufacturer is established. (6) If the competent authority of the importing and exporting Parties fail to agree on the fulfilment of the Rules of Origin subsequent to the modification of the manufacturing conditions, they may refer the matter to the Sub-committee established under the Agreement for a decision. 29. Temporary Suspension of Preferential Treatment.- (1) The importing Party may suspend the tariff preference in respect of a product originating in the exporting Party when the suspension is justified due to persistent failure to comply with the provisions of these rules by an exporter or producer or manufacturer in the exporting Party or a persistent failure on the part of the competent authority to respond to a request for verification. (2) The exporting Party shall, within fifteen days of the suspension of preferential tariff benefits for a product, be notified in writing of the reasons for such suspension. (3) Upon receipt of the notification of the suspension, the competent authority of exporting Party may request consultations. (4) The consultations may occur by means of electronic communications, video ....
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....Parties endeavour to negotiate, agree on, and implement provisions allowing each competent authority to recognise an origin declaration made by an approved exporter. 35. Geographical scope.- These rules shall apply to the territory of the Parties, in accordance with their respective Constitutions, including their land territory, territorial waters, and the airspace above it and other maritime zones including the Exclusive Economic Zone and continental shelf over which the Parties have sovereignty, sovereign rights or exclusive jurisdiction, in accordance with their laws and regulations in force, and applicable rules of international law. Annexure-A [see clause (b) of sub-rule (1) of rule 18] Minimum Required Information 1. Name and Address of the producer/exporter/manufacturer: 2. Registration Number: 3. Country of origin: All cost and price figures are to be shown in U.S. dollars ($) / national currency of the exporting Party 4. Export Product-wise general information: S. No. Description of the good to be exported Model/Brand HS code FOB/Ex Works value (please specify) 5. Good - wise cost breakup information (to be furnished for each good listed in Para 4 above): A....
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....n the basis of Ex-Works price. Notwithstanding the above, in the case of products under HS 71, the value addition must be on the basis of FOB value; (g) "Chapter" means a chapter of the HS; (f) "Heading" means the first four digits in the tariff classification number under the HS; and (g) "Sub heading" means the first six digits in the tariff classification number under the HS. Rule 2 Review Both Parties agree to review the Product Specific Rules (PSR) within two years of entry into force of these rules. TABLE 1 PRODUCT SPECIFIC RULES No. HS Code Description of Product Product Specific Rule (PSR) 1. Chapter 1 Live animals. WO 2. Chapter 2 Meat and edible meat offal. WO 3. Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. WO 4. Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. WO 5. Chapter 5 Products of animal origin, not elsewhere specified or included. WO 6. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. WO 7. Chapter 7 Edible vegetables and certain roots and tubers. WO 8. Ex Chapter 8 ....
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....o and manufactured tobacco substitutes. WO 38. Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement. CTSH + VA 40% 39. Chapter 26 Ores, slag and ash. CTSH + VA 40% 40. Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. CTSH + VA 40% 41. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare- earth metals, of radioactive elements or of isotopes. CTSH + VA 40% 42. Chapter 29 Organic chemicals. CTSH + VA 40% 43. Chapter 30 Pharmaceutical products. CTSH + VA 40% 44. Chapter 31 Fertilisers. CTSH + VA 40% 45. Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. CTSH + VA 40% 46. Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. CTSH + VA 40% 47. 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"....
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.... woven fabrics of paper yarn CTSH + VA 40% 75. Chapter 54 Man-made filaments CTSH + VA 40% 76. Chapter 55 Man-made staple fibres CTSH + VA 40% 77. Chapter 56 Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof CTH + VA 40% 78. Chapter 57 Carpets and other textile floor coverings CTH + VA 40% 79. Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery CTH + VA 40% 80. Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use CTH + VA 40% 81. Chapter 60 Knitted or crocheted fabrics CTH + VA 40% 82. Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted CTH + VA 40% 83. Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted CTH + VA 40% 84. Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags CTH + VA 40% 85. Chapter 64 Footwear, gaiters and the like; parts of such articles CTH + VA 40% 86. Chapter 65 Headgear and parts thereof CTH + VA 40% 87. Chapter 66 Umbrellas, sun umbrellas, walking-s....
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....18. Chapter 76 Aluminium and articles thereof CTSH + VA 45% 119. Chapter 78 Lead and articles thereof CTSH + VA 40% 120. Chapter 79 Zinc and articles thereof CTSH + VA 40% 121. Chapter 80 Tin and articles thereof CTSH + VA 40% 122. Chapter 81 Other base metals; cermets; articles thereof CTSH + VA 40% 123. Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal CTSH + VA 40% 124. Chapter 83 Miscellaneous articles of base metal CTSH + VA 40% 125. Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof except for CTH + VA 40% 126. 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 + VA 40% 127. 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 CTSH + VA 40% 128. Ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and access....
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....tive jurisdiction 12. NOIDA Special Economic Zone All products manufactured by Units in Noida Special Economic Zone and Export Oriented Units located within the respective jurisdiction 13. Vishakhapatnam Special Economic Zone All products manufactured by Units in Vishakhapatnam Special Economic Zone and Export Oriented Units located within the respective jurisdiction 14. Falta Special Economic Zone All products manufactured by Units in Falta Special Economic Zone and Export Oriented Units located within the respective jurisdiction 15. Directorate General of Foreign Trade and regional offices All products 16. Tobacco Board Tobacco and tobacco products 17. Agricultural and Processed Food Products Export Development Authority (APEDA) Agricultural Products Annexure-D [see clause (p) of rule 2] Issuing Authorities of the Government of the United Arab Emirates 2. Ministry of Economy Annexure-E [see sub-rule (1) of rule 15] Format of the Certificate of Origin under the India-UAE Trade Agreement 1. Exporter's Name, Address, and Country: Certification No. Number of page 2. Manufacturer's Name, Address, and Country: AGREEMENT BETWEEN INDIA AND UAE CERTIFICATE O....