TaxTMI 
TaxTMI 
TaxTMI 
Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025.
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....s the annexure appended to these rules; (c) "competent authority", - (i) for India, means the Department of Commerce in the case of exports and the Central Board of Indirect Taxes and Customs (CBIC), i.e., the customs authority in the case of imports or their successors; (ii) for the EFTA States, means the customs authorities of the respective EFTA State; (d) "customs value" means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, as set out in Annex 1A to the WTO Agreement (WTO Agreement on Customs Valuation); (e) "EFTA States" means Iceland, Liechtenstein, Norway and Switzerland; (f) "ex-works price" means the price paid for a product to the manufacturer in the Party where the last working or processing was carried out, in accordance with the international commercial terms ("incoterms"), excluding internal taxes which may be reimbursed when the product is exported; (g) "FOB value" means the price actually paid or payable to the exporter for a product when the product is loaded onto the carrier at the named port of exportation, including the cost of the product and all costs necessa....
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....g, fishing or aquaculture conducted there; (e) products of sea fishing and other marine products taken from the sea outside the territorial waters of any country, by a vessel registered in a Party and flying its flag, and products manufactured exclusively from such products on board a factory ship registered in a Party and flying its flag; (f) products extracted from marine soil or sub-soil outside their territorial waters provided that they have the sole rights to exploit that soil or sub-soil; (g) products of heading 30.02 and 30.04 of the Harmonized System obtained there by the use of plant or animal cell cultures; (h) products falling within Chapters 29-35 of the Harmonized System obtained there by fermentation; (i) waste and scrap derived from production or consumption there, provided that such goods are fit only for recovery of raw materials, or for recycling purposes; and (j) products manufactured there exclusively from those specified in clauses (a) to (i). 5. Sufficient Working or Processing .- (1) Without prejudice to rule 6, a product listed in Annexure-A shall be considered to have undergone sufficient working or processing if the product-specific rules spe....
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....d as material in the manufacture of a product in another Party, shall be considered as originating in the Party where the last operations beyond the operations specified in sub-rule (1) of rule 6 have been carried out. (2) A product originating in a Party, which is exported from one Party to another and does not undergo working or processing beyond the operations specified in sub-rule (1) of rule 6, shall retain its origin. (3) Where materials originating in two or more Parties are used in the manufacture of a product and these materials have not undergone any working or processing beyond the operations referred to in rule 6, the origin of the product is determined by the material with the highest customs value, or if this cannot be ascertained, with the highest first ascertainable price paid for that material in that Party. 8. Unit of Qualification .- (1) For the purposes of determining originating status, the unit of qualification of a product or material shall be determined in accordance with the Harmonized System. (2) Pursuant to sub-rule (1), -- (a) packaging shall be included with the product if it is included with that product in accordance with General Interpretative R....
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....nother, once they are incorporated into the finished product. (3) The inventory management system shall be based on generally accepted accounting principles applicable in the Party in which the product is manufactured and ensure that no more final products receive originating status than would have been the case if the materials had been physically segregated. (4) A producer using an inventory management system shall keep records of the operation of the system that are necessary for the customs administration of the Party concerned to verify compliance with the provisions of these rules. (5) The authorisation to use accounting segregation may be withdrawn if the producer makes improper use of it. 12. Principle of Territoriality.- (1) The conditions for acquiring originating status set out in the rules above must be fulfilled without any interruption in the territory of a Party. (2) If an originating product is returned to the exporting Party after having been exported to a non-Party without having undergone any operation there, beyond those necessary to preserve it in good condition, that product shall retain its originating status. 13. Direct Transport .- (1) Preferential tr....
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....l accept full responsibility for any proof of origin that he completes or applies for. (3) A proof of origin shall be valid for twelve (12) months from the date of completion of the origin declaration or issuance of the certificate of origin. 15. Importation Requirements .- (1) Each Party shall grant preferential tariff treatment in accordance with the agreement to originating products imported from another Party, on the basis of a proof of origin as defined in rule 14. (2) In order to obtain preferential tariff treatment, the importer shall, in accordance with the procedures applicable in the importing Party, request preferential tariff treatment at the time of importation of an originating product and submit the proof of origin specified in rule 14. Explanation: For greater clarity, the importer may be required to submit an invoice together with a proof of origin as per the domestic laws and regulations of the importing Party. (3) If the importer is not in possession of a proof of origin at the time of importation, the importer may, in accordance with the domestic laws and regulations of the importing Party, make a claim for preferential treatment at the time of importation....
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....inating status of each product covered by that proof of origin. (3) An importer who has requested or has been granted preferential tariff treatment shall: (a) keep the proof of origin and other relevant documents for five (05) years from the date on which preferential treatment was granted, or for a longer period of time if required by the domestic laws and regulations of the importing Party; (b) upon request of the customs authority of the importing Party, submit the documents referred to in clause (a) to those authorities; and (c) when becoming aware of or having reason to believe that the proof of origin contains incorrect information, immediately notify the customs authority of the importing Party of any change affecting the originating status of each product covered by a proof of origin. 17. Non-Party Invoicing .- The competent authorities of the importing Party shall not deny a claim for preferential tariff treatment for the sole reason that the invoice was not issued by an exporter in a Party or issued in a non-Party, provided that the products meet the requirements of these rules. 18. Verification of Proofs of Origin .- (1) For greater certainty, the verification o....
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....y may, within five (05) years of issuance or completion of the proof of origin, request information from the competent authority of the exporting Party on the authenticity of the proof of origin and on whether the products concerned can be considered as originating in an EFTA State or in India and fulfil the other requirements of these rules. The exporting Party is not obliged to conduct verifications based on verification requests received after that deadline. The customs authority or the competent authority of the exporting Party shall provide the customs authority of the importing Party with a written acknowledgement of receipt of this verification request within a period of forty-five (45) days from the date of the request, or any other time period as may be decided between the Parties. (6) Following a request under sub-rule (4), the customs authority or the competent authority of the exporting Party may, in accordance with its domestic law: (a) request evidence, check the exporters', suppliers' and the producers' accounts and take other appropriate measures to verify compliance with these rules; (b) ask questions to the exporter, producer or supplier in order ....
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.... The request for such a verification visit shall be made within thirty (30) days from the receipt of the response from the competent authority of the exporting Party to a request made under sub-rule (4) and the importing Party shall give detailed reasons for the requested visit and may provide specific parameters to be verified by the exporting Party during the said factory visit. The competent authority of the exporting Party shall respond to the request for a visit within thirty (30) days. (11) Subject to agreement by the exporter and to any reasonable conditions set out by the competent authority of the exporting Party that are agreed to by the importing Party, the customs authority of the importing Party may designate up to two observers of its customs authority to be present during the verification visit conducted by the competent authority of the exporting Party under sub-rule (10). If the importing Party disagrees with the conditions set out by the exporting Party or the request pertains to visit to the premises of a producer or supplier who is distinct from the exporter, then the exporting Party shall conduct the verification visit based on the detailed reasons and specifi....
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.... the overall operation and administration of the verification process. (17) The competent authorities to initiate verifications on both sides are the customs authorities and to conduct the verification are the customs authorities in the case of the EFTA States and the authorised agencies of the Department of Commerce in the case of India. 19. Denial of Preferential Treatment .- (1) The importing Party may deny preferential tariff treatment or recover unpaid customs duties in accordance with its domestic laws and regulations where it has determined that a product does not meet the requirements of these rules or where the importer or exporter fails to demonstrate compliance with the relevant requirements. (2) If the requesting Party receives no reply within the time limit in accordance with rule 18, or if the reply does not clearly state whether a product is originating under the agreement or whether the proof of origin is valid, the requesting Party may deny preferential tariff treatment to the consignment covered by the proof of origin in question. (3) If the importing Party denies a claim for preferential tariff treatment pursuant to rule 18, it shall issue a determination to ....
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....sultations between the Parties concerned and where the Parties agree that the exporter or exporters has/have adopted appropriate remedial measures, where applicable, the importing Party shall agree to: (a) restore preferential benefit to the product with retrospective effect; or (b) restore preferential benefit to the product with prospective effect, subject to implementation of any mutually agreed measures by one or both Parties. 20. Notifications and Cooperation .- (1) The Parties shall provide each other, through the EFTA Secretariat, with: (a) specimen impressions of stamps used for the issuance of certificates of origin as per Annexure-C or as per Annexure-D for enabling authenticity checks; (b) the addresses of the competent authorities of the Parties responsible for verifications referred to in rule 18 and other issues related to the implementation or application of these rules; (c) information regarding the administration and updating of the approved exporters' system and the system relating to the certificate of origin; and (d) information on the interpretation, application and administration of these rules. (2) The Parties shall endeavour to resolve matt....
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....mentation of commitments under these rules; (b) exchange of information and deliberations on developments; (c) discussion on operational matters including cooperation among competent authorities; (d) preparation of interpretations and guidelines regarding Annexure-A (Product Specific Rules) following the periodic amendments to the HS codes, by the World Customs Organization; (e) preparation of recommendations and report to the Joint Committee as necessary; and (f) any other matter referred to it by the Joint Committee. (3) The Sub-Committee on Rules of Origin shall act by consensus. (4) The Sub-Committee on Rules of Origin shall meet at least every two (02) years, consecutively with the meeting of the Joint Committee and the Sub-Committees on Trade in Goods and Trade Facilitation, unless agreed otherwise by the Parties. The meetings of the Sub-Committee on Rules of Origin shall be chaired jointly by an EFTA State and India. Annexure-A [See rule 5] Product Specific Rules Interpretative Notes 1. The first column of the list of product-specific rules of origin (hereinafter referred to as the "list") contains chapters, headings or subheadings. The second column sets ou....
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.... rule. 9. Where a product-specific rule of origin uses the expression "ex-works price of the product", either one of the two, "FOB value" or "ex-works price", may be chosen. "FOB value" and "ex-works price" are defined in rule 2 of the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025. In case of "FOB value", the value threshold for non- originating materials shall be 5 percentage points lower than the threshold for "ex-works price", e.g., in case of a value threshold of 60 percent "ex-works price", the threshold for "FOB" shall be 55 percent. 10. The products mentioned in the list are not all covered by the agreement. Other parts of the agreement, e.g. exclusion lists and dismantling lists, must be consulted in order to come to the conclusion whether preferential access may be granted to a given product imported from a Party to another. For the purposes of this Annexure: (a) "WO" means that product must be wholly obtained in the territory of the exporting Party within the meaning of rule 4 (Wholly Obtained Products); (b) "CC" means that all non-originating materials used in the ....
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....sh: -- Other CTH 0304.53 - Other, fresh or chilled: -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CTH 0304.59 - Other, fresh or chilled: -- Other CTH 0304.71 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CTH 0304.72 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Haddock (Melanogrammus aeglefinus) CTH 0304.73 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens) CTH 0304.74 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Hake (Merluccius spp., Urophycis spp.) CTH 0304.75 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, M....
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....dius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) CTH 0305.59 - Dried fish, other than edible fish offal, whether or not salted but not smoked: -- Other CTH 0305.61 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Herrings (Clupea harengus, Clupea pallasii) CTH 0305.62 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CTH 0305.69 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Other CTH 0305.72 - Fish fins, heads, tails, maws and other edible fish offal : -- Fish heads, tails and maws CTH 0305.79 - Fish fins, heads, tails, maws and other edible fish offal : -- Other CTH 03.09 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption CTH Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included WO for all the materials of Chapters 1 and 4 Chapter 5 Products of animal origin, not elsewhere specifie....
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.... the vegetable materials 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified WO for all the vegetable materials 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified WO for all the vegetable materials 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09 WO for all the vegetable materials 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified WO for all the vegetable materials 15.12 Sunflower-seed, safflower or cotton- seed oil and fractions thereof, whether or not refined, but not chemically modified WO for all the vegetable materials 15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. WO for all the vegetable materials 15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified WO for all the vegetable materials 15.15 Other fixed vegetable or microbial fats and oils (including jojoba oil)....
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....ng 20% or less by weight of meat, meat offal, fish, crustaceans or molluscs - Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs WO for all the cereals and derivatives (except durum wheat of chapter 10) WO for: - all the cereals and their derivatives (except durum wheat of chapter 10) and - all the materials of Chapters 2 19.03 Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms WO 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included CTSH and VNM 65% 19.05 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 CTH ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants CTH and VNM 60% 20.05 Oth....
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....ct, exceeding 40% by weight WO for all the maize used ex 23.06 Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of olive oil, containing more than 3% of olive oil WO for all the olives used are wholly obtained 23.09 Preparations of a kind used in animal feeding CTH ex Chapter 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for: WO for all the materials of Chapter 24 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes CTH, except from heading 2403.19 24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences CTH 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body CTH ex Chapter 25 Salt; sulphur; earths and ston....
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....s; other metal oxides, hydroxides and peroxides CTSH or VNM 60 % 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. CTSH or VNM 60 % 28.33 Sulphates; alums; peroxosulphates (persulphates) CTSH or VNM 60% 28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined CTSH or VNM 60 % 28.39 Silicates; commercial alkali metal silicates CTSH or VNM 60 % 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals CTSH or VNM 60 % 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. CTSH or VNM 60 % 28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. CTSH or VNM 60 % 28.49 Carbides, whether or not chemically defined CTSH or VNM 60% 28.53 Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic....
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.... basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages CTH or VNM 60% ex 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 34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01 CTH or VNM 60 % 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained fro....
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....ding, in primary forms or in plates, sheets or strip CTH or VNM 60% 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip CTH or VNM 60% 40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber CTH or VNM 60% 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) CTH or VNM 60% 40.10 Conveyor or transmission belts or belting, of vulcanised rubber CTH or VNM 60% 40.11 New pneumatic tyres, of rubber CTH or VNM 60% 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber CTH 40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber CTH 40.16 Other articles of vulcanised rubber other than hard rubber CTH or VNM 60% ex Chapter 41 Raw hides and skins (other than furskins) and leather CTSH and VNM 60% 41.07 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buff....
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....d VNM 60% Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric CTSH and VNM 60% Chapter 52 Cotton CTSH and VNM 60% Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CTSH and VNM 60% Chapter 54 Man-made filaments; strip and the like of man-made textile materials CTSH and VNM 60% Chapter 55 Man-made staple fibres CTSH and VNM 60% Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof CTSH and VNM 60% Chapter 57 Carpets and other textile floor coverings CTSH and VNM 60% Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery CTSH and VNM 60% ex Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles or a kind suitable for industrial use CTSH and VNM 60% 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02 CC 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material CC 5911 Textile pro....
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....ut up in packings for retail sale CTSH and VNM 60% 63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials CTSH and VNM 60% ex Chapter 64 Footwear, gaiters and the like; parts of such articles CTH 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather CTH or VNM 60% 64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof CC Chapter 65 Headgear and parts thereof CTSH and VNM 60% Chapter 66 Umbrellas, sun umbrellas, walking- sticks, seat-sticks, whips, riding-crops, and parts thereof CTSH and VNM 60% Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair CTSH and VNM 60% ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials CTSH and VNM 60% 68.04 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutt....
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....ss CTH 70.08 Multiple-walled insulating units of glass CTH or VNM 60% 70.09 Glass mirrors, whether or not framed, including rear-view mirrors CTH 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass CTH or VNM 60% 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18) CTH 70.15 Clock or watch glasses and similar glasses, glasses for noncorrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses CTH or VNM 60% 70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated CTH or VNM 60% 70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) CTH or VNM 60% 70.20 Other articles of glass CTH or VNM 60% ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with pr....
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....lat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated Manufacture from ingots, other primary forms or semifinished products of heading No 7206 or 7207 and VNM 60% 72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated Manufacture from ingots, other primary forms or semifinished products of heading No 7206 or 7207 and VNM 60% 72.13 Bars and rods, hot- rolled, in irregularly wound coils, of iron or non-alloy steel Manufacture from ingots, other primary forms or semifinished products of heading No 7206 or 7207 and VNM 60% 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling Manufacture from ingots, other primary forms or semifinished products of heading No 7206 or 7207 and VNM 60% 72.15 Other bars and rods of iron or non-alloy steel Manufacture from ingots, other primary forms or semifinished products of heading No 7206 or 7207 and VNM 60% 72.16 Angles, shapes and sections of iron or non-alloy steel Manufacture from ingots, other primary for....
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....ated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel CTH or VNM 50 % 73.09 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment CTH and VNM 60% 73.10 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment CTH and VNM 60% 73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated CTH or VNM 50 % 73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; e....
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....les and wire CTSH or VNM 60% 75.06 Nickel plates, sheets, strip and foil CTSH or VNM 60% 75.07 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) CTSH or VNM 60% 75.08 Other articles of nickel CTSH or VNM 60% ex Chapter 76 Aluminium and articles thereof CTH; and VNM 50% 7601 Unwrought aluminium CTH; and VNM 50% or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium 7602 Aluminium waste and scrap CTH 76.04 Aluminium bars, rods and profiles CTH 76.05 Aluminium wire CTH 76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm CTH or VNM 60% 76.07 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm CTH 76.08 Aluminium tubes and pipes CTH 76.09 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) CTH 76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and....
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....s or waterjet cutting machines; anvils; portable forges; hand or pedaloperated grinding wheels with frameworks CTH 82.06 Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale CTH or VNM 60% 82.07 Interchangeable tools for hand tools, whether or not poweroperated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools CTH or VNM 50% 82.08 Knives and cutting blades, for machines or for mechanical appliances CTH or VNM 60% 82.09 Plates, sticks, tips and the like for tools, unmounted, of cermets CTH or VNM 60% 82.11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor CTH or VNM 50% 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) CTH or VNM 60% ex Chapter 83 Miscellaneous articles of base metal CTSH and VNM 60% 83.01 Padlo....
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....r VNM 60% 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators CTH or VNM 60% 84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters CTH or VNM 60% 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated CTH or VNM 60% 84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances CTSH or VNM 60% 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non- electric CTSH or VNM 60% 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising....
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....84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery CTSH or VNM 60% 84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils CTSH or VNM 60% 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard CTH or VNM 60% 84.40 Book-binding machinery, including book-sewing machines CTSH or VNM 60% 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds CTSH or VNM 60% 84.42 Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) CTSH or VNM 60% 84.43 ....
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....etallurgy or in metal foundries CTSH or VNM 60% 84.55 Metal-rolling mills and rolls therefor CTSH or VNM 60% 84.56 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electro-chemical, electron beam, ionic- beam or plasma arc processes; water-jet cutting machines CTH or VNM 50% 84.57 Machining centres, unit construction machines (single station) and multi- station transfer machines, for working metal CTSH or VNM 60% 84.58 Lathes (including turning centres) for removing metal CTH or VNM 50% 84.59 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58 CTSH or VNM 60% 84.60 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61 CTSH or VNM 60% 84.61 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing....
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....ing or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand CTSH or VNM 60% 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter CTSH or VNM 60% 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter CTH or VNM 50% 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics CTSH or VNM 60% 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves CTH or VNM 50% 84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and ....
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....he heat treatment of materials by induction or dielectric loss CTSH or VNM 60% 85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. CTH or VNM 60% 85.17 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 CTH or VNM 50% 85.19 Sound recording or reproducing apparatus CTSH or VNM 60% 85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner CTSH or VNM 60% 85.22 Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21 CTSH or VNM 60% 85.23 Discs, tapes, solid- state non-volatile storage devices, "smart car....
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....atus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17 CTH or VNM 50% 85.38 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37 CTH or VNM 50% 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources CTH or VNM 60% 85.40 Thermionic, cold cathode or photo- cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) CTSH or VNM 60% 85.41 Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals CTH or VNM 50% 85.42 Electronic integrated circuits CTH or VNM 50% 85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapt....
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....ad sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) CTH or VNM 50% 87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05 CTH or VNM 50% 87.14 Parts and accessories of vehicles of headings 87.11 to 87.13 CTH or VNM 50% 87.16 Trailers and semi- trailers; other vehicles, not mechanically propelled; parts thereof CTH or VNM 50% ex Chapter 88 Aircraft, spacecraft, and parts thereof CTH and VNM 60% 88.02 Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites and suborbital and spacecraft launch vehicles CTH or VNM 60% 88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles CTH or VNM 60% 88.06 Unmanned aircraft CTH or VNM 60% 88.07 Parts of goods of heading 88.01, 88.02 or 88.06 CTH or VNM 60% ex Chapter 89 Ships, boats and floating structures CTH and VNM 60% 89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. CTH or VNM 50% 89.03 Yachts and other vessels for pleasure or sports; rowing boats....
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....cal calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter CTH or VNM 50% ex 90.18 The Parties shall review the product-specific rules for medical devices of headings 9018 to 9022 after India's "Production Linked Incentive" (PLI) scheme for medical devices expires in the year 2027. Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight- testing instruments; except for: CTH and VNM 65% 9018.41 - Other instruments and appliances, used in dental sciences : -- Dental drill engines, whether or not combined on a single base with other dental equipment CTSH or VNM 50% 9018.49 - Other instruments and appliances, used in dental sciences : -- Other CTSH or VNM 50% ex 90.19 The Parties shall review the product-specific rules for medical devices of headings 9018 to 9022 after India's "Production Linked Incentive" (PLI) scheme f....
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.... radiography or radiotherapy apparatus : -- Other, for dental uses CTSH or VNM 50% 9022.29 - Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : -- For other uses CTSH or VNM 50% 90.23 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses CTH or VNM 50% 90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) CTH or VNM 50% 90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments CTH or VNM 50% 90.26 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32 CTH or VNM 50% 90.27 Instr....
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....artridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads CTH or VNM 50% ex Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings CTH and VNM 60% 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof CTH or VNM 50% 94.02 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof CTH or VNM 50% 94.03 Other furniture and parts thereof CTH or VNM 50% 94.05 Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included CTH or VNM 50% ex Chapter 95 Toys, games and sports requisites; parts and accessories thereof CTH and VNM 60% 95.03 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other ....
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....g to the competent authority, stating that they accept full responsibility for any origin declaration which identifies them. 4. An origin declaration completed by an Approved Exporter shall have the following wording (without the footnotes): "The exporter of the products covered by this document (authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ..............preferential origin." Explanation: The origin of the product must be indicated in this field (Indian, Icelandic, Norwegian or Swiss). The use of ISO-Alpha-2 codes is permitted (IN, IS, NO, or CH). Reference may be made to a specific column of the invoice in which the country of origin of each product is referred to. 5. An exporter who requests an authorisation under paragraph 3, must offer, to the satisfaction of the competent authority of the exporting Party, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025. 6. The origin de....
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....fact thereof shall be promptly reflected on the website referred to in paragraph 10 and also be intimated to the competent authority of the other Party, within ten (10) working days. 15. Minor discrepancies between the origin declaration and those made in other documents submitted to the customs authority of the importing Party, such as typing errors in an origin declaration, shall not as such render it invalid. 16. For the purpose of enabling India to verify the authenticity of an origin declaration, there shall be an authentication mechanism provided for in accordance with paragraph 17. 17. The Parties applying this Annexure, on entry into force of this agreement, shall put in place necessary systems for verifying the authenticity of the origin declaration on an electronic platform maintained by the relevant exporting party. The authentication mechanism shall follow the framework set out below in paragraphs 18 and 19. 18. Iceland shall endeavour to implement a mutually acceptable electronic authentication mechanism. This Annexure shall stand suspended for Iceland until such a mechanism is established. Iceland shall notify the customs authority in India of th....
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....ing out the formalities for exporting the products eligible for preferential treatment under the agreement, an exporter or his authorised representative must submit a written application for an India-EFTA Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of an India-EFTA Certificate of Origin. In the case of self-declared certificates of origin, the exporter must certify the origin on the basis of appropriate supporting documents. (2) The India-EFTA Certificate of Origin must be completed in English. (3) Paragraph 3 shall not apply to products of which, by their nature, origin can be easily verified. 3. Issuance of India-EFTA Certificates of Origin.- (1) The issuing authority shall issue an India-EFTA Certificate of Origin if the products fulfil the rules of origin and satisfy the other requirements of Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025. IndiaEFTA Certificates of Origin shall bear a unique reference number. (2) The format of the India-EFTA Certificate of Origin issue....
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....ements set out in rule 5 (Sufficient Working and Processing) PSR Goods that fulfil the requirements set out in rule 7 (Accumulation of Origin) cumulation 2. EACH ITEM MUST QUALIFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent. 3. DESCRIPTION OF GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the customs officers examining them. The name of the manufacturer and any trademark must also be specified. 4. HARMONIZED SYSTEM CLASSIFICATION NUMBER: The Harmonized System classification number (six digits) must be that of the exporting Party. 5. EXPORTER: The term "Exporter" in box 1 may include the manufacturer or the producer. ATTACHMENT 1 TO ANNEXURE-C CERTIFICATE OF ORIGIN ISSUED BY AUTHORISED AGENCIES 1. Exporter's Name, Address and Country: Certification No. Number of page / 2. Importer's Name, Address and Country (Optional) AGREEMENT BETWEEN INDIA AND THE EFTA STATES FOR TRADE AND ECONOMIC PARTNERSHIP CERTIFICATE OF ORIGIN Issued in India 3. Transp....
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....d in English. If it is hand-written, it must be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through. (3) The exporter applying for the issuance of a movement certificate EUR.1 must be prepared to submit at any time, at the request of the competent authority of the exporting Party, where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Annexure. (4) A movement certificate EUR.1 shall be issued by the competent authority of an EFTA State if the products concerned can be considered as products originating in an EFTA State and fulfil the other requirements of this Annexure. (5) The issuing competent authority shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Annexure. For this purpose, it shall have the right to call f....
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....ion the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for the request. (3) The competent authority may issue a movement certificate EUR.1 retrospectively only after verifying the originating status of the exported products. (4) Movement certificates EUR.1 issued retrospectively, for one or more of the reason(s) provided in sub-paragraph 1, must be endorsed with the phrase "ISSUED RETROSPECTIVELY". (5) The endorsement referred to in sub-paragraph 4 shall be inserted in box 7 of the movement certificate EUR.1. 3. Issuance of Duplicate Movement Certificates EUR.1.- (1) In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter, by stating the reason for his or her request, may apply to the competent authority which issued it for a duplicate completed on the basis of the export documents in their possession. (2) The duplicate issued in this way shall be endorsed with the word "DUPLICATE". (3) The endorsement referred to in sub-paragraph 2 shall be inserted in box 7 of the duplicate movement certificate EUR.1. (4) The duplicate, which shall bear the date of issuance of the origina....
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....the purpose of verifying the authenticity of movement certificates issued electronically. The specimen of the Movement Certificate EUR.1 shall be: MOVEMENT CERTIFICATE 1. Exporter (Name, full address, country) EUR.1 NoA 000.000 See notes overleaf before completing this form. 2. Certificate used in preferential trade between ................................................................ and ................................................................ (Insert appropriate countries, groups of countries or territories) 3. Consignee (Name, full address, country) (Optional) 4. Country, group of countries or territory in which the products are considered as originating 5. Country, group of countries or territory of destination 6. Transport details (Optional) 7. Remarks 8. Item number; Marks and numbers; Number and kind of packages (If goods are not packed, indicate number of articles or state « in bulk » as appropriate); Description of goods 9. Gross mass (kg) or other measure (litres, m3, etc.) 10. Invoices (Optional) 11. CUSTOMS AUTHORITY ENDORSEMENT Declaration ce....