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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....es signed on 10th March, 2024; (b) "Annexure" means 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....
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.... there; (c) live animals born and raised there, and products from such animals; (d) products obtained by hunting, trapping, 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....
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....in a Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is considered as insufficient working or processing referred to in sub-rule (1). 7. Accumulation of Origin.- (1) Without prejudice to rule 3, a product originating in a Party, which is used 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 .- ....
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.... determined on the basis of an inventory management system, subject to prior authorisation of the authority designated by the exporting Party. (2) For the purposes of sub-rule (1), "fungible materials" means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another, 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 ....
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....n); (b) a movement certificate EUR.1 may be issued by the customs authority of an EFTA State in accordance with Annexure-D (Movement Certificate EUR.1); (c) a certificate of origin may be issued by the authorised agencies of India, in accordance with Annexure-C (Certificate of Origin); or (d) a self-declared certificate of origin may be issued by an exporter of India in accordance with Annexure-C (Certificate of Origin). (2) An exporter shall 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 sub....
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....competent authorities of the exporting Party, submit the documents referred to in clause (a) to those authorities. The competent authorities may, at any time, carry out inspections and verify the exporters' or the producers' accounts and take other appropriate measures; and (c) when becoming aware of or having reason to believe that a proof of origin contains incorrect information, immediately notify the importer and the competent authorities of the exporting Party of any change affecting the originating 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, imme....
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.... provided under their respective domestic laws and regulations, the importing Party shall provide a written request for information from the customs authority or the competent authority of the exporting Party and seek information, pertaining to the fulfilment of the requirements of these rules. Such written request, including supporting documents where appropriate, may be transmitted by electronic means by the competent authorities notified under rule 20. (5) Where a request is made under sub-rule (4), the customs authority of the importing Party 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....
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.... treatment for the sole reason that such confidential information is not provided to them but shall take into account the information provided by the competent authority of the exporting Party as well as its independent findings or investigation before making a final decision whether to grant preferential treatment, where appropriate. (10) In exceptional circumstances, if, following a request under sub-rule (4), the customs authority of the importing Party is unable to make a determination, it may request that the competent authority of the exporting Party conduct a visit to the exporter, producer or supplier. 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 o....
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....security also covers other obligations under its domestic law. (15) The customs authority of the importing Party shall: (a) make a final decision on whether to grant preferential treatment; (b) inform the importer of the results of the verification; and (c) in case the preferential treatment is denied after verification and if the exporter deems information as confidential, the importing Party shall limit the information provided to the importer to whether the rules of origin are fulfilled and whether the proof of origin is authentic. (16) The customs authority and competent authorities of the Parties shall cooperate in 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 wher....
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....iew to temporarily suspend preferential treatment for all imports of that product from the exporting Party. (7) The Joint Committee shall discuss the matter and shall recommend jointly within six (06) months whether the importing Party may suspend or not the granting of preferential tariff treatment for this product as a temporary measure. The importing Party may only suspend preferential treatment for this product if recommended by the Joint Committee. (8) Following a temporary suspension at exporter level referred to in sub-rule (4), or a Joint Committee recommendation for temporary suspension as referred to in sub-rule (7), and pursuant to the conclusion of consultations 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....
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....rom the exporting Party to the importing Party; or (b) has not been released from customs control, including an originating product stored in a bonded warehouse regulated by the customs administration of the importing Party. (2) For such products, a proof of origin may be completed retrospectively up to nine (09) months after the entry into force of the agreement, provided that the provisions of these rules and in particular rule 13 have been fulfilled. 24. Sub-Committee on Rules of Origin .- (1) A Sub-Committee on Rules of Origin is hereby established, consisting of representatives of the Parties. (2) The functions of the Sub-Committee on Rules of Origin shall include: (a) monitoring and review of measures taken and implementation 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 recommen....
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.... 6. If a product-specific rule of origin excludes materials classified in certain chapters, headings, or subheadings of the HS, those materials must be originating for the products to qualify as originating. 7. If a product, which has acquired originating status by fulfilling the conditions set out in the list, is used as material in the manufacture of another product, the conditions applicable to the final product do not apply to the material. No account shall be taken of the non- originating components of that material. 8. Where a rule uses the expression "Manufacture from non-originating materials of any heading", then materials of any heading, even materials of the same description and heading as the product, may be used, subject, however, to any specific limitations which may also be contained in the 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) Rule....
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....al reaction may also be expressed by a change of the "CAS number". It shall not mean: (a) dissolving in water or other solvents; (b) elimination of solvents including solvent water; or (c) addition or elimination of water of crystallization. LIST HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) Chapter 1 Live animals WO Chapter 2 Meat and edible meat offal WO for all the materials of Chapters 1 and 2 ex Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates WO for all the materials of Chapter 3 0304.44 - Fresh or chilled fillets of other fish: -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CTH 0304.49 - Fresh or chilled fillets of other fish: -- 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: -- O....
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....e fish offal, whether or not salted but not smoked : -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CTH 0305.53 - Dried fish, other than edible fish offal, whether or not salted but not smoked : -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CTH 0305.54 - Dried fish, other than edible fish offal, whether or not salted but not smoked : -- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiop....
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....ter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder WO for all the materials of Chapter 12 Chapter 13 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) WO for all materials of Chapter 13 Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included WO for all the materials of Chapter 14 ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: CTH 15.02 Fats of bovine animals, sheep or goats, other than those of heading 15.03 - Fats from bones or waste - Other CTH WO for all the materials of Chapter 2 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Manufacture from non-originating materials of any heading 15.06 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: - Solid fractions - Others CTH WO for all the materials of Chapter 2 15.07 So....
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....natural honey; caramel: - Chemically-pure maltose and fructose - Other CTH WO ex 17.04.90 Sugar confectionery including white chocolate, not containing cocoa; other than jelly confectionery, boiled sweets, toffees, caramels and similar sweets CTH ex Chapter 18 Cocoa and cocoa preparations CTH and VNM 60% 18.04 Cocoa butter, fat and CTH 18.05 oil Cocoa powder, not containing added sugar or other CTH 18.06 sweetening matter Chocolate and other food preparations containing cocoa CTH except heading 18.05 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Malt extract - Other Manufacture from cereal....
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....basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof CC except of Chapter 04 or VNM 60% 21.02 Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines of heading 30.02); prepared baking powders CC except of Chapter 04 or VNM 60% ex Chapter 22 Beverages, spirits and vinegar; except for: Waters, including mineral waters and aerated waters, containing added sugar or other CTH and VNM 60%. 22.02 sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 CTH 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 WO for all the materials of Chapter 8 22.06 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included WO for all the materials of Chapter 8 ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; ....
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....% Chapter 26 Ores, slag and ash CTSH and VNM 60 % ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes CTSH and VNM 60 27.09 Petroleum oils and oils obtained from bituminous minerals, crude CC 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils CTH or VNM 50% 27.11 Petroleum gases and other gaseous hydrocarbons CTSH ex Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotope: CTSH and VNM 60 % 28.04 Hydrogen, rare gases and other non-metals CTSH or VNM 60% 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid CTSH or VNM 60 % 28.07 Sulphuric acid; oleum CTSH or VNM 60 % 28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined CTSH or VNM ....
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....s, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products CTH or VNM 65% 31.02 Mineral or chemical fertilisers, nitrogenous CTH or VNM 60% 31.03 Mineral or chemical fertilisers, phosphatic CTSH and VNM 60% 31.04 Mineral or chemical fertilisers, potassic CTH or VNM 60% 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg CTH or VNM 65% ex 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 or VNM 60 % 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives CTSH and VNM 70% 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pretanning CTSH and NVM 70% ....
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....yrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter CTSH and VNM 60% Chapter 37 Photographic or cinematographic goods CTSH and VNM 60% ex Chapter 38 Miscellaneous chemical products CTSH or VNM 60 % 38.03 Tall oil, whether or not refined CTSH and VNM 60% 38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing alpha- terpineol as the main constituent CTSH and VNM 60% 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums CTSH and VNM 60% 38.07 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch CTSH and VNM 60% 38.13 Preparations and charges for fire- extinguishers; charged fireextinguishing grenades CTSH and VNM 60% 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 CTSH and VNM 60% 38.23 Industrial....
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....eading 41.14 CTSH or VNM 60% ex Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) CTSH and VNM 60% 42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief- cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping- bags, wallets, purses, map-cases, cigarette- cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper CTH 42.03 Articles of apparel and clothing accessories, of leather or of composition leather CTH 42.05 Other articles of leather or of composition leather CTH Chapter 43 Furskins and artificial fur; manufactures thereof CTSH and VNM 60% Chapter 44 Wood and articles of wood; wood ch....
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....SH and VNM 60% ex Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted CC 61.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03 CTSH and VNM 60% 61.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted CTSH and VNM 60% 61.13 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 CTSH and VNM 60% 61.16 Gloves, mittens and mitts, knitted or crocheted CTSH and VNM 60% 61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories CTSH and VNM 60% ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted CC 62.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 62.03 CTSH and VNM 60% 62.07 ....
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....rpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials CC or VNM 60% 68.05 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up CC or VNM 60% 68.06 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69 CC or VNM 60% 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced CC or VNM 60% 68.11 Articles of asbestos- cement, of cellulose fibre-cement or the like CC or VNM 60% 68.14 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials CC or VNM 60% 68.15 Articles of stone or of othe....
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.... 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 precious metal, and articles thereof; imitation jewellery; coin CTH 71.02 Worked diamonds CTSH and VNM 94 % 71.03 Polished precious and semi-precious stones CTSH and VNM 80 % 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form CTH, except those of headings 71.06, 71.08 and 71.10 or Electrolytic, thermal or chemical separation or fusion of precious metals of heading 71.06, 71.08 or 71.10 or CTSH and in which the value of all non-originating materials does not exceed 97 % of the ex-works price of the product 71.08 Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form CTH, except those of headings 71.06, 71.08 and 71.10 or Electrolytic, thermal or chemical separation or fusion of precious metals of heading 71.06, 71.08 or 71.10 71.10 Platinum, unwrought or in semi- manufactured forms, or in powder form CTH, except those of headings 71.06, 71.08....
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....s 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 forms or semifinished products of heading No 7206 or 7207 and VNM 60% 72.19 Flat-rolled products of stainless steel, of a width of 600 mm or more. Manufacture from ingots or other primary forms of heading No 7218 and VNM 60% 72.20 Flat-rolled products of stainless steel, of a width of less than 600 mm Manufacture from ingots or other primary forms of heading No 7218 and VNM 60% 72.22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel Manufacture from ingots or other primary forms of heading No 7218 and VNM 60% 72.23 Wire of stainless steel Manufacture from semifinished materials of heading No 7218 and VNM 60% 72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm Manufacture from ingots, other pri....
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...., 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; expanded metal of iron or steel CTH or VNM 50 % 73.15 Chain and parts thereof, of iron or steel CTH or VNM 50 % 73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper CTH and VNM 60% 73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel CTH or VNM 50 % 73.20 Springs and leaves for springs, of iron or steel CTH or VNM 50 % 73.21 Stoves, ranges, grates, cookers (including those....
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.... 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 windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures CTH ex 76.16 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium CTH. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (includ....
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...., 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 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal CTH or VNM 50% 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, bl....
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.... 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, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric CTH or VNM 60....
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....g 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 Printing machinery used for printing by means of plates, cylinders and other printing....
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....ndries 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 ....
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.... in solid (including powder or paste) form; machinery for agglomerating, shaping 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....
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.... CTSH or VNM 60% 85.14 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the 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 CTS....
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....bres, optical fibre bundles or cables CTH or VNM 50% 85.37 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus 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 panel....
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.... for carriage by one or more modes of transport CTH or VNM 50% ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof CTSH and VNM 50% 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concretemixer lorries, road 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; p....
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....r optical appliances and instruments, not specified or included elsewhere in this Chapter CTH or VNM 50% 90.14 Direction finding compasses; other navigational instruments and appliances CTH or VNM 50% 90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders CTSH and VNM 70% 90.16 Balances of a sensitivity of 5 cg or better, with or without weights CTH or VNM 50% 90.17 Drawing, marking-out or mathematical 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,....
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....ings 9018 to 9022 after India's "Production Linked Incentive" (PLI) scheme for medical devices expires in the year 2027. Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; except for: CTH and VNM 65% 9022.13 - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including 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 t....
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....H and VNM 60% 93.01 Military weapons, other than revolvers, pistols and the arms of heading 93.07 CTH or VNM 50% 93.02 Revolvers and pistols, other than those of heading 93.03 or 93.04 CTH or VNM 50% 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive- bolt humane killers, line-throwing guns) CTH or VNM 50% 93.05 Parts and accessories of articles of headings 93.01 to 93.04 CTH or VNM 50% 93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges 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 th....
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....97 Works of art, collectors' pieces and antiques CC Annexure-B Origin Declaration (See clause (a) of sub-rule (1) of rule 14) 1. A Party may, subject to requirements that it may impose and upon an application being made in such regard, designate an exporter established in that Party as an "Approved Exporter" for the purposes of this Annexure. Each Approved Exporter shall be provided with a unique Authorisation Number. 2. The procedure and requirements for making an application to be designated as an Approved Exporter shall be made easily available to interested persons by each Party, preferably through the internet. 3. The competent authority of the exporting Party may, subject to domestic requirements, authorise an exporter established in that Party to complete origin declarations, provided that the exporter also submit a written undertaking 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 ....
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.... Explanation: For Switzerland the validity is unlimited according to domestic law. 11. To monitor the correctness of an origin declaration issued by Approved Exporters, each Party shall maintain a system of audits. Such audits may be periodical or based on principles of risk management. 12. Each Party shall promptly inform the importing Party of any inaccuracy discovered in an origin declaration issued by an Approved Exporter that it has designated. 13. Each Party shall maintain a system of penalties for non-compliance by Approved Exporters with the requirements imposed under paragraph 1 and for issuing origin declarations that are inaccurate or inadequate in terms of the requirements of this Annexure. Such a system of penalties shall include the revocation of the designation as an Approved Exporter. 14. Upon a Party's withdrawal of the designation of an exporter as an Approved Exporter, the 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 ....
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....ough this process, the customs authority of India shall make a request for verification to the competent authority of the exporting Party in accordance with rule 18 of the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025. Annexure-C INDIA-EFTA Certificate of Origin (See clause (c) and (d) of sub-rule (1) of rule 14) 1. General Provisions.- (1) Pursuant to clause (c) and (d) of sub-rule (1) of rule 14 of the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025, a certificate of origin may be issued by India's authorised agencies, or by an exporter through a self-declaration system. (2) A specimen of the India-EFTA Certificate of Origin including its Overleaf Notes is set out at the end of this Annexure. 2. Application.- (1) At the time of carrying 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....
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....d out to prevent any subsequent addition. (2) In the case of an India-EFTA Certificate of Origin issued by authorised agencies, alterations referred to in sub-paragraph 1 shall be approved and certified by the relevant issuing authority. 6. Minor Errors and Discrepancies.- Without prejudice to paragraph 5, minor discrepancies between the India-EFTA Certificate of Origin and other documents submitted to the customs authority of the importing Party, such as typing errors in an India-EFTA Certificate of Origin, shall not as such render it invalid. OVERLEAF NOTES 1. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in box 5 of this form, the origin criteria met, in the manner shown in the following table: Circumstances of production or manufacture in the first country named in box 1 of this form Insert in box 5 Goods wholly obtained or produced in the territory of the exporting Party "WO" Goods that fulfil the requirements 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....
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....s; Number and kind of packages; Description of good(s); HS tariff classification number 5. Origin criterion 6. Quantity 7. Invoice number(s) and date(s)- Optional 8. Remarks: ISSUED RETROSPECTIVELY 9. Declaration by the exporter: I, the undersigned, declare that: - the above details and statement are true and accurate; - the good(s) described above meet the condition(s) required for the issuance of this certificate; - the country of origin of the good(s) described above is Place and Date: Signature: Name (printed): Company: Annexure-D MOVEMENT CERTIFICATE EUR.1 (See clause (b) of sub-rule (1) of rule 14) 1. Procedure for the Issuance of Movement Certificates EUR.1.- (1) A movement certificate EUR.1 shall be issued by the competent authority of an EFTA State on receiving an application in writing by the exporter or, under the exporter's responsibility, by his or her authorised representative. (2) For this purpose, the exporter or his or her authorised representative must complete both the movement certificate EUR.1 and the application form. The movement certificate EUR.1 must be completed in English. If it is ha....
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....R". (10) Pursuant to rule 18 (Verification of Proofs of Origin), Boxes 13 and 14 shall not be applicable to the agreement. 2. Movement Certificates EUR.1 Issued Retrospectively.- (1) Notwithstanding subparagraph 7 of paragraph 1, a movement certificate EUR.1 may be issued after exportation of the products to which it relates if: (a) a load containing originating products was split-up in a non-Party according to rule 13 (Direct Transport); (b) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (c) it is demonstrated to the satisfaction of the competent authority that a movement certificate EUR.1 was issued but was not accepted at importation because it was not issued in the prescribed manner. The period of validity should be kept as indicated in the movement certificate EUR.1 that was originally issued. Explanation: For greater clarity, such reasons may include, by way of examples, that the movement certificate EUR.1 has not been stamped and signed, not all mandatory boxes are filled in or the stamp used is not timely notified. (2) For the purposes of sub-paragraph 1, the e....
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....nts of electronically issued movement certificates EUR.1 are stated in subparagraph 3. The customs authorities of the exporting and the importing Parties may agree on other formal requirements of electronically issued movement certificates EUR.1. (3) Each exporting Party shall inform the EFTA Secretariat about the readiness of the issuance of electronic movement certificates EUR.1 and all technical issues related to such implementation (issuance, submission and verification of an electronic certificate). (4) The following applies if the movement certificate EUR.1 is issued and validated electronically: (a) ink stamps used by the customs authorities for the validation of the movement certificate EUR.1 (Box 11) may be replaced with an image or electronic stamps; (b) boxes 11 and 12 may contain scanned or electronic signatures instead of physical signatures; (c) the information in Box 11 concerning the form and number of the export document must be indicated only where requested by the regulations of the exporting Party; (d) the movement certificate shall bear a unique serial number or a code by which it can be identified; and (e) the....
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....4. RESULT OF VERIFICATION Verification of the authenticity and accuracy of this certificate is requested. ............................................................ (Place and date) Stamp ........................................................... (Signature) Verification carried out shows that this certificate (1) was issued by the customs office indicated and that the information contained therein is accurate. does not meet the requirements as to authenticity and accuracy (see remarks appended). ................................................................ (Place and date) Stamp ........................................................ (Signature) _____________ (1) Insert X in the appropriate box. NOTES 1. Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the authorities of the issuing country. 2. No spaces must be left between the....