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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.... (b) "aquaculture" means the farming of aquatic 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 tim....
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....uction, testing or inspection of the product or the operation of equipment associated with the production of the product 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....
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....mputing the value addition criteria in the Product Specific Rules at Annexure-B of these rules: (a) Value Addition = [(FOB value or Ex-Works price) - (Value of NOM)] / [FOB value or Ex-Works price] or (b) Value Addition = [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 huntin....
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.... (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 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 neit....
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....e parts, or tools are not invoiced separately from the product; (b) the quantities and value of the accessories, spare parts, or tools are customary for the product; and (c) the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the value addition of the product under rule 3. 11. Indirect Materials.- Indirect materials, shall be considered neither originating nor non-originating when 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 th....
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....ate of Origin issued by a competent authority and exchanged by a mutually developed electronic system under rule 33; (c) an origin declaration made out by an approved exporter referred to in rule 34. (2) A Certificate of Origin shall be valid for twelve months from the date of issue in the exporting Party. (3) The Certificate of Origin shall be submitted to the Customs Administration of the importing Party in accordance with the procedures applicable in that Party. 15. Certificate of Origin and Certification Procedures.- (1) The Certificate of Origin shall 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....
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....t, loss or destruction of a Certificate of Origin, the manufacturer, producer, exporter or their authorised representative 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) and the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued within the validity period of the original Certificate of Origin. The exporter shall immediately notify 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 erro....
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....Indirect Taxes and Customs, Department of Revenue, Government of the Republic of India (ii) United Arab Emirates: Competent authority (5) Any change in names, designations, addresses, specimen signatures or officials' seals shall be promptly informed to the other Party. (6) Each Party shall, within a period of thirty days of the date of entry into force of these rules for that Party, designate one or more contact points within its competent authority for the implementation of these rules and notify the other Party of the contact details of that contact point. Each Party shall promptly notify the other Party of any change to those contact details. (7) Any changes in authorities 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 o....
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....minimum required information, as referred in clause (b) of sub-rule (1) of rule 18, and supporting documents for a period not less than five years, starting from the end of the year of the date of its issue. (4) For the purpose of the determination of origin, the exporter or producer or manufacturer applying for a Certificate of Origin or Origin Declaration under these rules shall maintain appropriate commercial accounting records for the production and supply of products as well as relevant records and documents from the suppliers qualifying for preferential treatment and keep all commercial and customs documentation relating to the material used in the production of the product, including breakup of costs relating to material, labour, other 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 prod....
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....petent authority of the exporting Party; (d) visits to the premises of an exporter or a producer in the territory of the other Party; or (e) such other procedures as the Parties may agree. (2) For the purposes of clause (b) of sub-rule (1), the competent authority of the importing Party,- (a) may request the competent authority of the exporting Party to assist it in verifying: (i) the authenticity of a certificate of origin; and/or (ii) the accuracy of any information contained in the certificate of origin; and/or (iii) the authenticity and accuracy of the information and documents, including breakup of costs relating to material, labour, other overheads and any other relevant elements such as profits and related components which are relevant to the origin determination of 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 possi....
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....t of the request, if the request seeks a copy of the relevant document with the minimum required information; or (c) ninety days from the date of receipt of such request, if the request is on the grounds of suspicion of the accuracy of the determination of origin of the product. Such period may be extended through mutual consultation between the Customs Administration of the importing Party and issuing authority of the exporting Party for a period not more than sixty days. (6) If, upon receiving the results of the verification questionnaire pursuant to sub-rules (4) and (5), the competent authority of the importing Party has reasons to believe and therefore deems it necessary to request further investigative actions or information, the competent authority of the importing Party shall communicate the fact to the competent authority of the exporting Party. The term for the execution of 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 auth....
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....s under these rules and under its laws and regulations. (2) Both Parties shall protect the information from any unauthorised disclosure in accordance with their respective laws and regulations. 26. Denial of Preferential Treatment.- (1) The Customs Administration of the importing Party may deny the claim for preferential tariff treatment or recover unpaid duties in accordance with its laws and regulations, when,- (a) the Customs Administration of the importing Party determines that the product does not meet the requirements under these rules; (b) it is established that the exporter or producer or manufacturer of the product is failing to maintain records or documentation necessary for determining the origin of the product or is denying access to the records, documentation or visit for verification; (c) the exporter or producer or manufacturer of the product fails to provide sufficient information and 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; ....
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....er or manufacturer shall clearly demonstrate to the satisfaction of the competent authority of the exporting Party that the manufacturing conditions were modified so as to fulfill the origin requirements under these rules. (3) The competent authority of the exporting Party shall inform the competent authority of the importing Party explaining the changes carried out by exporter or producer or manufacturer in the manufacturing conditions as a consequence of which the products fulfil the origin criterion. (4) If necessary, the competent authority of the importing Party, shall within forty-five days from the date of the receipt of the said information under sub-rule (3), request for a verification visit to the producer's premises, for satisfying itself of the veracity the claims of the exporter or producer or manufacturer referred in sub-rule (2). (5) The prospective restoration of preferential benefits would be granted by the competent authority of the importing 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 sub....
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....r exporter or producer or manufacturer in the territories of both Parties. 31. Relevant Dates.- The time periods set out in these rules shall be calculated on a consecutive day basis as from the day following the fact or event to which they refer. 32. Application and interpretation.- For the purposes of these rules: (a) the basis for tariff classification shall be the HS; and (b) any cost and value referred to in these rules shall be recorded and maintained in accordance with the generally accepted accounting principles applicable in the territory of the Party in which the product is produced. 33. Exchange of electronic data on origin.- The Parties shall, within two years of the date of entry into force of these rules, develop an electronic system for origin information exchange to ensure the effective and efficient implementation of these rules particularly on transmission of electronic Certificate of Origin. 34. Origin declaration.- For the purposes of clause (c) of sub-rule (1) of rule 14, the Parties endeavour to negotiate, agree on, and implement provisions allowing each competent authority to recognise an origin declaration made by an approved ex....
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....ge of FOB value or Ex-Works price; or (ii) Value of originating materials as a percentage of FOB value / Ex-Works price. 7. Description of the manufacturing process: DECLARATION I declare that the information provided by me as above is true and correct. I will permit, as and when required, inspection of our factory/product and undertake to maintain up-to-date costing records. Signature: Name: Title/Designation: FOR OFFICIAL USE The particulars given above have been checked, verified by the records maintained by the applicant and found to be correct. On the strength of this evidence, the applicant is eligible to claim that the products have originated from as shown in serial number 3 above in terms of the provisions of Rules of Origin of the Agreement. Place and Date: Signature and Name of the Competent Authority with Official Seal (can be applied electronically) Annexure-B [see rule 3] Product Specific Rules Rule 1 Definitions For the purposes of this Annexure: (a) "WO" means wholly obtained; (b) "CC" means ch....
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....ural gums, resins, gum-resins and oleoresins (for example, balsams) WO 15. 1302 Vegetable saps and extracts CTH + VA 40% 16. Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included. WO 17. Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. CTSH +VA 40% 18. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. CTH+VA 40% 19. Ex Chapter 17 Sugars and sugar confectionery. WO 20. 1701 Cane or beet sugar CTSH + VA 40% 21. 1702 Other sugars CTSH + VA 40% 22. 1704 Sugar confectionery CTH + VA 40% 23. Ex Chapter 18 Cocoa and cocoa preparations WO 24. 1803 Cocoa paste, whether or not defatted. CTH + VA 40 % 25. 1804 Cocoa butter, fat and oil CTH + VA 40 % 26. 1805 Cocoa powder, not containing added sugar or other sweetening matter. CTH + VA 40% 27. 1806 Chocolate and other food preparations containing cocoa. CTSH + VA 40% 28. Chapter 19 Preparations of cereals, flour, s....
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....% 49. Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. CTSH + VA 40% 50. Chapter 37 Photographic or cinematographic goods. CTSH + VA 40% 51. Chapter 38 Miscellaneous chemical products. CTSH + VA 40% 52. Chapter 39 Plastics and articles thereof. CTSH + VA 40% VA 53. Ex Chapter 40 Rubber and articles thereof. CTSH + VA 40% 54. 400110 - Natural rubber latex, whether or not pre- vulcanised WO 55. 400121 -- Smoked sheets WO 56. 400122 -- Technically specified natural rubber (TSNR) WO 57. 400129 Other (Natural rubber, balata, gutta- percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR) WO 58. Chapter 41 Raw hides and skins (other than furskins) and leather. CTSH + VA 40% 59. Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). CTH + VA 40% 60. Chapter 43 Furskins and artificial fur; manufactures thereof. CTH + VA 4....
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....+ 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-sticks, seat-sticks, whips, riding-crops, and parts thereof CTSH + VA 40% 88. Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair CTSH + VA 40% 89. Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials CTSH + VA 40% 90. Chapter 69 Ceramic products CTSH + VA 40% 91. Chapter 70 Glass and glassware CTSH + VA 40% 92. Ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin CTSH + VA 40% 93. 7102 Diamonds CTSH + VA 6% 94. 7106 Silver unwrought, semi manufactured, powder Certified United Arab Emirates/India good delivery silver bars in different denominations 95. 710691 Unwrought silver CTSH + 3% VA 96. 710692 Semi manufactured silver CTSH +....
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....ectrical 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 accessories thereof CTH + VA 45% 129. 8716 Trailers and Semi-Trailers CTSH + VA 40% 130. Chapter 88 Aircraft, spacecraft, and parts thereof CTSH + VA 40% 131. Chapter 89 Ships, boats and floating structures CTSH + VA 40% 132. Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof CTSH + VA 40% 133. Chapter 91 Clocks and watches and parts thereof CTSH + VA 40% 134. Chapter 92 Musical instruments; parts and accessories of such articles CTH + VA 40% 135. Chapte....