TaxTMI 
TaxTMI 
Customs Tariff (Determination of Origin of Goods under Comprehensive Economic and Trade Agreement between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026.
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.... Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland signed on the 24th July, 2025; (b) "Annexure" means the annexures appended to these rules; (c) "aquaculture" means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seed stock, including seed stock imported from non-Parties, such as eggs, fry, fingerlings, larvae, parr, smolts or other immature fish at a post-larval stage, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding or protection from predators; (d) "carrier" means any vehicle for air, sea or land transport. However, the carriage of product can be made through multimodal transport; (e) "competent authority" means,- (i) for India, in the case of exports from India, the Department of Commerce or agencies notified to issue the certificate of origin; and in the case of imports into India, the Central Board of Indirect Taxes and Customs or any of its successors; and (ii) for the United Kingdom, its customs authority as defined in Article 1.4 (General ....
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....with these rules; (n) "originating good" or "originating material" means a good or material that qualifies as originating in accordance with these rules; (o) "Party" means the Government of Republic of India or the Government of the United Kingdom of Great Britain and Northern Ireland and jointly as Parties; (p) "producer" means a person who engages in the production of a good; (q) "production" means operations including growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, working, processing or assembling a good other than simple assembly; Explanation: "simple assembly" means an activity which neither requires special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity; (r) "tariff classification" means the classification of a good according to the Harmonized System; (s) "territorial sea" means waters extending up to twelve nautical miles from the baseline as defined by the Parties in line with the United Nations Convention on the Law of the Sea, 1982; and ....
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....ces, taken or extracted from the seabed or subsoil, outside the territories of the Parties, and beyond areas over which non-Parties exercise jurisdiction; provided that that Party or person of the Party has rights to exploit such seabed or subsoil; (i) a good, excluding precious metals, that is -- (i) waste or scrap derived from consumption or production there; or (ii) waste or scrap derived from used goods collected there, provided that those goods are fit only for the recovery of raw materials; or (j) goods and their derivatives produced there exclusively from goods referred to in clause (a) through (i). 5. Value of the Good .- (1) For the purposes of these rules, each Party shall specify that the value of the good may be ex-works price or free-on-board (FOB) value. (2) The ex-works price is either ;- (a) the price paid or payable for the good to the producer at the place where the last production was carried out and shall include the value of all materials; or (b) the price actually paid or payable for the good when sold for export. (3) In case no price is paid or payable or if it does not include t....
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.... (i) the price paid or payable by the producer in the Party where the producer is located; (ii) the value as determined for an imported material in clause (a); or (iii) the earliest ascertainable price paid or payable in the territory of the Party; or (c) for a material that is self-produced, all the costs incurred in the production of the material, which includes general expenses. (3) For an originating material, the following expenses may be added to the value of the material, if not included under sub-rule (2) :-- (a) the costs of freight, insurance, packing and all other costs incurred to transport the material to the location of the producer of the good; (b) duties, taxes and customs brokerage fees on the material paid in the territory of a Party, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, which include credit against duty or tax paid or payable; and (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by- product. (4) For a non-originating material or material of undetermined origin....
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....(c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings; (d) for textiles: attaching accessory articles such as straps, bands, beads, cords, rings and eyelets; ironing or pressing of textiles; (e) simple painting and polishing; (f) husking, partial or total bleaching, polishing and glazing of cereals and rice; (g) operations to colour sugar or form sugar lumps; (h) peeling and removal of stones and shells from fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) simple operations such as removal of dust, sifting, screening, sorting, classifying, grading or matching; (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of goods, whether or not of different kinds; mixing of sugar or any other sweetening matter to any good; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into....
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.... value of the good and the good satisfies all other applicable requirements of these rules. (2) If a good is also subject to a qualifying value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for any applicable qualifying value content requirement. 11. Fungible Goods and Materials .- (1) Each Party shall provide that a fungible good or material is treated as originating based on the: (a) physical segregation of each fungible good or material; or (b) use of any inventory management method recognised in the generally accepted accounting principles of the Party where the production is performed, if the fungible good or material is commingled, provided that the inventory management method selected is used throughout the fiscal year of the person that selected the inventory management method. (2) The inventory management method chosen must :-- (a) allow a clear distinction to be made between originating and non- originating materials including materials of undetermined origin acquired or kept in stock; and (b) ensure that, over the relevant accounting period of twel....
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....ach Party shall provide that an originating good retains its originating status if the good has been transported to the importing Party without passing through the territory of a non-Party. (2) Each Party shall provide that an originating good transported through or stored in a non-Party shall retain its originating status provided it: (a) remains under customs control, such as in a warehouse, and is not released to free circulation or trade in the territory of any non-Party; and Explanation: For greater clarity, free circulation includes trade or consumption; (b) does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, splitting up of loads, separation from bulk, storing, labelling, marking, bottling or any operation necessary to preserve it in good condition; Explanation: For greater certainty, bottling applies only to filling into bottles from bulk of goods of heading 2208 of the Harmonized System and where appropriate mere dilution with water that does not alter the origin of the bottled good. (3) An importer shall provide to the customs authority of the importin....
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....s, the customs authority of the importing Party may accept a proof of origin for the purpose of granting preferential tariff treatment even after the expiry of its validity provided the failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter and the goods have been imported before the expiry of the validity period. (5) An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice or other commercial document referred to in clause (e) of sub-rule (2) was issued in a non-Party or not issued by the exporter or producer of a good, provided that it meets the requirements in these rules. (6) Subject to sub-rule (7), each Party shall provide that a proof of origin shall be issued or completed prior to or at the time of importation. (7) Notwithstanding anything contained in sub-rule (6), a proof of origin may be completed after importation, provided that the good was originating at the time of importation in order to qualify for a late claim as specified in rule 21. A proof of origin completed after importation shall bear the words "completed retrospectively" and shall ....
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....t is provided for in accordance with sub-rule (7). (7) The Parties shall, on entry into force of the Agreement, agree and provide for the modalities of the authentication process referred to in sub-rule (6) which shall include ensuring that the necessary systems for enabling the electronic exchange of information are in place, following the framework in Annexure-D. (8) Annexure-E shall apply to information processed by the Parties or shared between the Parties pursuant to the authentication process referred to in sub-rule (7) and Annexure- D. The Parties shall, if appropriate, mutually agree to modify Annexure-E. 18. Certificate of Origin .- (1) A certificate of origin shall be issued by an issuing authority. (2) India shall exchange names of the issuing authorities and their specimen seals with His Majesty's Revenue and Customs. (3) India shall promptly inform His Majesty's Revenue and Customs of any change in names of the issuing authorities and their specimen seals. 19. Exemptions from Proof of Origin Requirements .- (1) For the United Kingdom, by way of derogation from rule 16 and rule 17, provided that a good has been declared to customs as meeting th....
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....rule 26; or (d) the importer, exporter, or producer fails to comply with the relevant requirements for obtaining preferential tariff treatment. (3) In case where the importing Party denies a claim for preferential tariff treatment, it shall issue a determination to the importer that includes the reasons for the determination. The customs authority of the importing Party may also share the determination and reasons for the determination with the customs authority of the exporting Party. 21. Refunds and Claims for Preferential Tariff Treatment After Importation .- (1)Each Party shall provide that: (a) an importer may make a late claim for preferential tariff treatment; and (b) subject to sub-rule (2), it shall refund any excess duties paid for a good, if the importer did not make a claim for preferential tariff treatment at the time of importation, provided that the good would have qualified for preferential tariff treatment at the time of importation. (2) As a condition for a refund of excess duties under clause (b) of sub-rule (1), the importing Party shall require that the importer: (a) makes a claim for preferential tariff treatment in....
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....st :-- (a) the documentation related to the importation, including any origin declaration or certificate of origin that served as the basis for the claim; and (b) any records necessary to demonstrate the good satisfies the requirements for obtaining originating status for a period of at least four years from the date of importation of the good, or such longer period as required by the laws and regulations of the importing Party. (2) Each Party shall provide that a producer or exporter is required to keep for a period of five years from the date of issuance of the certificate of origin or completion of the origin declaration, or such longer period as the exporting Party specifies, documentation related to the importation, including any origin declaration or certificate of origin and, where applicable, information from the supplier and all records thereof to prove origin. Explanation: For India, this sub-rule shall also apply to the issuing authority. (3) Each Party shall provide that an importer, exporter or producer in that Party may choose to maintain the records in sub-rules (1) and (2) in any medium that allows for prompt retrieval, including electroni....
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....as made. 5) A request for assistance relating to the verification of origin in respect of a claim for preferential tariff treatment under the Agreement may be made after the two year time period specified in sub-rule (4) in accordance with the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India on Cooperation and Mutual Administrative Assistance in Customs Matters signed in London on 31st May, 2021. Such requests may include a request for the information referred to in sub-rule (6). For greater certainty, rule 20 remains applicable pursuant to such a request. In the case of suspected fraud, collusion, wilful misstatement, and suppression of facts where such a request is made within a period of five years from the date on which the claim for preferential tariff treatment was made, the requested Party shall ensure that it responds to the request within twelve months. In exceptional cases, the Parties may by mutual agreement agree to extend this period for further six months. Explanation: Requests for information from the United Kingdom shall be made to the Department of Commerce in India. (6....
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.... (k) supporting documentation, where appropriate. (7) The competent authority of the exporting Party shall provide the customs authority of the importing Party with a written acknowledgement of receipt of the request made pursuant to sub-rule (4) or sub-rule (6) within a period of thirty days after the date of the request. (8) Following a request under sub-rule (4), the competent authority of the exporting Party may conduct a verification by one or more of the following activities :-- (a) requesting in writing, specific information and documentation from the exporter, producer or supplier referred to in sub-rule (6); (b) requesting in writing, including by way of questionnaire, such information from the exporter, a producer or a supplier to ascertain the veracity of the information that formed the basis of the proof of origin; and (c) visiting the premises of the exporter, producer, or supplier to review the records referred to in sub-rule (2) of rule 25, or to observe the facilities, processes, equipment or tools used in the production of the good, or to gather further evidence to verify the originating status of the goods. (9) As soon as ....
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....or supplier. The customs authority of the importing Party shall only make a request where it reasonably considers the visit necessary to make a determination. The request for such a verification visit shall be made not later than thirty days of the receipt of the response from the competent authority of the exporting Party to a request made under sub-rule (11). The competent authority of the exporting Party shall respond to the request for a visit within forty- five days. (13) Upon acceptance of a request for a visit under sub-rule (12), the competent authority of the exporting Party shall give a notice of at least twenty-one days to the competent authority of the importing Party to enable arrangements for the visit. (14) Subject to any reasonable conditions specified by the competent authority of the exporting Party, such as health and safety requirements, the customs authority of the importing Party may designate upto two observers to be present during the verification visit conducted by the customs authority of the exporting Party under sub-rule (12), provided that,- (a) any person designated as an observer is a government official of the importing Party; and ....
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....ncludes the reasons for the determination; and (c) provide the competent authority of the exporting Party with a written determination of whether the good is originating including the reasons for that determination. (21) The competent authorities of the Parties shall cooperate in the overall operation and administration of the verification process including establishing priorities, by mutual agreement, if there are a significant number of requests. (22) The customs authorities of the Parties shall bear their own costs in carrying out the activities referred to in this rule. 27. Temporary Suspension of Preferential Tariff Treatment .- (1) Subject to the possibility of exemption under sub-rule (11), the importing Party may, in accordance with the procedure laid down in sub-rule (3), temporarily suspend preferential tariff treatment in respect of a good for which an exporter or producer has completed a proof of origin, if: (a) a good has been subject to verification in accordance with rule 26 on at least two separate occasions and the second occasion is in respect of a proof of origin dated at least one month after the competent authority of the importing Pa....
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....onditions that gave rise to the suspension exist at the expiry of the period of the temporary suspension, the importing Party may decide to renew the suspension. Any renewal of suspension shall be notified to the competent authority of the exporting Party. (5) Subject to the possibility of exemption under sub-rule (11), the importing Party may temporarily suspend the relevant preferential tariff treatment for future imports of the same good classified under an identified classification code as specified in the import declaration in accordance with the procedure laid down in sub-rules (7) to (9) if :-- (a) the importing Party suspects, based on verifiable information that deliberate breaches of these rules have been committed in respect of that good; (b) the good has been subject to verification in accordance with rule 26 for at least two different exporters or producers, each being subject to verification on at least two separate occasions, and the second occasion is in respect of a proof of origin dated at least one month after the competent authority of the importing Party provides the determination to the competent authority of the exporting Party in respect....
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.... may decide to renew the suspension. Any such renewal of suspension shall be notified to the exporting Party. (10) Each Party shall publish, in accordance with its internal procedures, notices to importers about any decision concerning temporary suspension referred to in sub-rule (5). (11) Notwithstanding anything contained in sub-rules (1) and (5), if an exporter or producer is able to satisfy the exporting Party that such goods are fully compliant with the requirements of these rules and the importing Party agrees, the importing Party shall exempt those goods from the suspension. Explanation: For greater certainty, a good subject to verification which has been released subject to the payment of any duties or provision of any security in accordance with sub- rule (18) of rule 26 shall not constitute temporary suspension of preferential tariff treatment under this rule. 28. Confidentiality .- (1) These rules shall not require a Party to furnish or allow access to information where the use or disclosure of that information would impede law enforcement or would be contrary to that Party's law. (2) Each Party shall maintain, in conformity with its law, the confident....
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....ter as the Working Group mutually agrees. (3) The Working Group on Rules of Origin shall meet within twelve months of the date of entry into force of the Agreement and thereafter at least once annually. (4) The Working Group on Rules of Origin shall report to the Subcommittee on Trade in Goods. [F. No. CBIC-15020/2/2021-ICD-CBEC- PART-I] INDRAJIT PANDA, Under Secy. Annexure-A [See rule 3] (Product Specific Rules of Origin) Headnotes to the Annexure 1. For the purposes of this Annexure: (a) "section" means a section of the Harmonized System; (b) "chapter" means the first two digits of the tariff classification number under the Harmonized System; (c) "heading" means the first four digits of the tariff classification number under the Harmonized System; and (d) "sub-heading" means the first six digits of the tariff classification number under the Harmonized System. 2. The product specific rule, or set of product specific rules, that apply to a particular chapter, heading or sub-heading are described in this Annexure at Column 3. Where, in some cases, a chapter or heading is preceded by "ex", this signifies that the produ....
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.... 6 of not less than: (i) 40 percent of the ex-works price under the build-down method; (ii) 45 percent of the free-on-board value under the build-down method; or (iii) 35 percent of either the ex-works price or free-on-board value under the build-up method; (g) "build-down method" means the good has a qualifying value content calculated using the build-down method under rule 6; (h) "build-up method" means the good has a qualifying value content calculated using the build-up method under rule 6; (i) "ex-works price" means the good is valued in accordance with rule 5; (j) "free-on-board value" means the good is valued in accordance with rule 5; and (k) "Melt and Pour" means the process undertaken in one or both of the Parties where the iron or steel is: (i) first produced in an iron or steel- making furnace in a liquid state; and then (ii) poured into its first solid shape. 10. This Annexure is based on the 2022 Edition of the Harmonized System, which entered into force on the 1st January 2022. LIST Product Specific Rules of Origin Chapter/ heading/ sub- heading (Column 1) Description (Column 2) ....
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....rains: of oats CC 110422 Other worked grains (e.g. hulled, pearled, sliced or kibbled): of oats CC 1107 Malt, whether or not roasted CC Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder WO Chapter 13 Lac; gums, resins and other vegetable saps and extracts CC Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included WO Ex Chapter 15 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes CTH and Standard QVC 1505 Wool grease and fatty substances derived therefrom (including lanolin) CC 151211 Sunflower-seed or safflower oil and fractions thereof: crude oil CC 151219 Sunflower-seed or safflower oil and fractions thereof: other CC 151221 Cotton-seed oil and its fractions: crude oil, whether or not gossypol has been removed CC 151229 Cotton-seed oil and its fractions: other CC 151411 Low erucic acid rape or colza oil and its fractions: crude oil CC 151419 Low erucic acid rape or colza oil....
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....erance) does not apply to non- originating materials of chapters 10 and 11. 1901 Malt extract; food preparations of flour, groats, meal, starch, 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 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included CC 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g. 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 CC, in which the non- originating materials of chapters 10 and 11 do not exceed 60 percent of the value or net-weight of the good. Rule 10(Tolerance) does not apply to non- originating materials of chapters 10 and 11. 1905 Bread, pastry, cakes, biscuits, and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitabl....
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.... and vegetable waste, vegetable residues and bi-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included CTH and Standard QVC 2309 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 CTH 2401 Unmanufactured tobacco; tobacco refuse WO Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement CTSH and Standard QVC Chapter 26 Ores, slag and ash CTSH and Standard QVC Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes CTSH SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Note 1: Chemical Reaction Rule Notwithstanding the applicable product specific rules of origin, a good of chapter 28 through 38 that is the product of a chemical reaction satisfies the requirements of this Annexure if the chemical reaction occurs in the territory ....
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....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; or chemical reaction Chapter 35 Albuminoidal substances; modified starches; glues; enzymes CTSH; or chemical reaction Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations CTH; or chemical reaction Chapter 37 Photographic or cinematographic goods CTH excluding non- originating materials from headings 3701, 3702 and 3703; or chemical reaction Chapter 38 Miscellaneous chemical products CTSH; or chemical reaction SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Note 1: Chemical Reaction Rule Notwithstanding the applicable product specific rules of origin, a good of chapter 39 that is the product of a chemical reaction satisfies the requirements of this Annexure if the chemical reaction occurs in the territory of one or both of the Parties. For the purposes of this rule: "chemical reaction" means a process (including a biochemical process) which results in a molecule with a n....
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.... horsehair yarn and woven fabric CTH and Standard QVC Chapter 52 Cotton CTH and Standard QVC Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CTH and Standard QVC Chapter 54 Man-made filaments; strip and the like of man- made textile materials CTH and Standard QVC Chapter 55 Man-made staple fibres CTH and Standard QVC Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof CTH and Standard QVC Chapter 57 Carpets and other textile floor coverings CTH and Standard QVC Chapter 58 Special woven fabrics, tufted textile fabrics, lace, tapestries, trimmings, embroidery CTH and Standard QVC Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use CTH and Standard QVC Chapter 60 Knitted or crocheted fabrics CTH and Standard QVC Chapter 61 Articles of apparel and clothing accessories; knitted or crocheted CTH and Standard QVC Chapter 62 Articles of apparel and clothing accessories; not knitted or crocheted CTH and Standard QVC Chapte....
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....h precious metal, and parts thereof CTSH and a QVC of not less than 3.5% 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal CTSH and a QVC of not less than 3.5% 7117 Imitation jewellery CTSH and a QVC of not less than: (d) 35% of the ex- works price under the build-down method; or (e) 40% of the free-on- board value under the build-down method; or (f) 30% of either the ex-works price or free-on-board value under the build-up method 7118 Coin CTH and a QVC of not less than 1.5% Ex Chapter 72 Iron and steel Melt and Pour in the Parties 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms CTH and a QVC of not less than: (a) 50% of the ex- works price under the build-down method; or (b) 55% of the free-on- board value under the build-down method; or (c) 45% of either the ex-works price or free-on-board value under the build-up method 7202 Ferro-alloys 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or the sim....
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....f the free-on- board value under the build-down method; or (f) 45% of either the ex-works price or free-on-board value under the build-up method 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 Ex 8411 Turbo-jets, turbo-propellers and other gas turbines CTSH; or Standard QVC 841191 Parts of turbo-jets and turbo- propellers CTH; or Standard QVC 841199 Parts of other gas turbines CTH; or Standard QVC Ex 8413 Pumps for liquids, whether or not fitted with measuring device; liquid elevators CTSH; or Standard QVC 841391 Parts of pumps CTH; or Standard QVC 841392 Parts of liquid elevators CTH; or Standard QVC Ex 8414 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 CTSH; or Standard QVC 841490 Parts of air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorpo....
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....VC Ex 8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined CTSH; or Standard QVC 844391 Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 CTH; or Standard QVC 844399 Parts and accessories of other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof CTH; or Standard QVC 8460 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 8461 CTH; or Standard QVC 8462 Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine-tools (including presses, slitting lines and cut-to- length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excludi....
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....mary batteries CTH; or Standard QVC 8507 Electric accumulators, including separators therefor; whether or not rectangular (including square) CTH or QVC 40% Ex 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines (e.g. ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (e.g., dynamos, alternators) and cut outs of a kind used in conjunction with such engines CTSH; or Standard QVC 851190 Parts of electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (e.g., ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (e.g., dynamos, alternators) and cut- outs of a kind used in conjunction with such engines. CTH; or Standard QVC Ex 8517 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 ne....
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....dard QVC 854143 Photovoltaic cells assembled in modules or made up into panels CTSH and Standard QVC 854149 Other photosensitive semiconductor devices CTSH and Standard QVC 854159 Other semiconductor devices CTSH and Standard QVC 854390 Parts of electrical machines and apparatus, having individual functions, not specified or included elsewhere in chapter 85 CTH; or Standard QVC 8544 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connector; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors CTSH; or Standard QVC Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro- mechanical) traffic signalling equipment of all kinds CTSH and Standard QVC Ex Chapter 87 Vehicles other than railway or tramway rolling- stock, and parts and accessories thereof CTH and a QVC of not less than: (a) 45% of the ex- works price unde....
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.... sciences: other CTSH; or Standard QVC 901850 Other ophthalmic instruments and appliances CTSH; or Standard QVC 901910 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus CTH; or Standard QVC 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters CTH; or Standard QVC 902121 Artificial teeth CTSH; or Standard QVC 902129 Other dental fittings CTSH; or Standard QVC 902139 Other artificial parts of the body: other CTH 902213 Apparatus based on the use of x- rays for dental uses, including radiography or radiotherapy apparatus CTSH; or Standard QVC 902214 Apparatus based on the use of x- rays for medical, surgical or veterinary uses, including radiography or radiotherapy apparatus CTSH; or Standard QVC 902229 Apparatus based on the use of alpha, beta, gamma or other ionising radiations for other than medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus CTSH; or Standard QVC 902290 Other X-ray generators, high tension generators, control panels and d....
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....ne Number (if known): ........................ E-mail Address (if known): ............................... E-mail Address (if known): ........................ 4. Importer details (if known)^3: Name: .......................................... Address: .......................................... Telephone Number (if known): .................. E-mail Address (if known): .................. 5. Signatory's Reference number ^4 Reference number: .......................................... 6 (a). HS Tariff Classification (6-digit level): 7. Origin criterion: 6 (b). Description of the Good(s): WO (wholly obtained means goods grown or produced entirely within the Parties: rule 4 (Wholly Obtained)) 6 (c). Invoice number and date (if applicable): PE (means goods produced exclusively from originating materials: rule 3 (Origin Criteria)) PSR (means goods that incorporate non- originating materials in their final stage of the invoice was issued in a non-party or issued by a person other than the exporter or producer, as per sub-rule (5) of rule 16 (Proof of Origin) production and meet the product specific rule: rule 3 (Origin Criteri....
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....reference number: (a) for signatories in the United Kingdom, this shall be the exporter reference number assigned in accordance with the laws and regulations of the United Kingdom; and (b) for signatories in India this shall be the Importer Exporter Code ("IEC"). 5. If the origin declaration has been completed retrospectively, after the importation of the good in accordance with sub-rule (8) of rule 16, tick this box and provide a short explanation of the reason(s) why, such as, for example, because the importer did not request the origin declaration earlier. Annexure-C (See clause (c) of sub-rule (2) of rule 16) (Certificate of Origin Template) Certificate of Origin India - United Kingdom Comprehensive Economic and Trade Agreement 1. Signatory: Exporter Producer Signatory's Name................................................................................. Title................................................................................. E-mail address. ................................................................................. Telephone Number. .....................................................................
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....or Multiple Shipment: Does this Origin Declaration relate to a: Single shipment or Multiple shipments of identical goods (For Indian exporters and producers only, as per sub-rule (3) of rule 16 (Proof of Origin)) For multiple shipments of identical goods imported into the UK, provide the time period covered by the declaration ...................... (This time period must be within 12 months from declaration being completed) 12. Declaration (signed by the signatory listed above): The exporter/producer certifies that the good(s) described in this document qualify as originating and the information contained in this document is true and accurate. The exporter/producer is responsible for proving such representations, which may include, where appropriate, written representation(s) from the supplier(s). In accordance with rule 25 (Record Keeping Requirements) and rule 26 (Verification of Origin), the exporter/producer agrees to maintain and present upon request, or make available during a verification visit, information, which may include documentation, relating to the origin of the goods and where applicable, materials. Signature: .......................................
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....henticity of an origin declaration, in accordance with rule 17: 1. an exporter or producer intending to export goods to India and complete an origin declaration under the Agreement shall provide the customs authority of the United Kingdom with the information necessary to authenticate their identity; 2. the customs authority of the United Kingdom shall review the information provided by the exporter or producer and shall share relevant information, as agreed by the Parties, electronically with the customs authority of India. The information shared shall include unique reference numbers, registered email addresses of exporters and producers and other information as agreed by the Parties necessary to identify the exporter or producer so as to enable confirmation that the same exporter or producer has completed the origin declaration. The customs authority of the United Kingdom shall update the information from time to time and inform the customs authority of India of such amendments. The customs authority of India shall use this information to create and maintain a database of United Kingdom exporters and producers; 3. the exporter or producer shall send th....
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....ot constitute a claim for preferential tariff treatment and no penalty shall be imposed solely on the basis that authenticity has not been established in accordance with this Annexure. Annexure-E (See sub-rule (6) of rule 17) (Data Protection and Processing of Personal Information) 1. Definitions .- For the purposes of this Annexure: (a) "data controller" (also known as data fiduciary in India) means the person who, alone or jointly with others, determines the purposes and means of the processing of personal data; (b) "data subject" (also known as data principal in India) means an identifiable natural person who can be identified, directly or indirectly, in particular by reference to an identifier such as a name, an identification number, location data, an online identifier or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that natural person; (c)"personal data" means any information relating to a data subject transferred from the transferring customs authority to the receiving customs authority in accordance with Annexure-D; (d)"personal data breach" means a b....
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....-paragraph 2, the transfer of personal data shall solely be for the specified purpose of establishing the authenticity of an origin declaration in accordance with sub-rules (6) and (7) of rule 17 and Annexure-D. The receiving Party shall not further process the relevant personal data in a manner that is incompatible with the purpose for which it was transferred. Compatible processing includes processing pursuant to the terms of Annexure-D, administration and enforcement of determination of origin or of customs matters under these rules, and any other authentication instruments that may be agreed between the Parties. (2) The receiving customs authority shall not process the relevant personal data for purposes other than those specified herein sub-paragraph (1), unless it has received written approval from the transferring customs authority. 4. Data Accuracy and Minimisation .- (1) The transferring customs authority shall only transfer personal data that is adequate, relevant and limited to what is necessary in relation to the purpose of processing. The transferring customs authority shall ensure that, to the best of its knowledge, the personal data it transfers is accurate and....
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....cument, report, investigate and keep records of the personal data breach, including its effects and any remedial action taken. The other customs authority may request information on the outcome of the investigation, relating to transfers of personal data under this Annexure. 7. Access .- (1) Each customs authority shall ensure it has appropriate measures in place to respond without undue delay, to any enquiries and requests it receives from data subjects relating to the processing of their personal data pursuant to this Annexure, subject to the restrictions specified in paragraph 10. (2) In particular, upon request by a data subject, the relevant customs authority to the extent applicable shall provide the following :-- (a) confirmation to the data subject as to whether personal data relating to them is being processed; (b) a copy of the personal data relating to them; (c) confirmation that the personal data held by the receiving customs authority is consistent with the data received from the transferring Party; (d) the information contained in paragraph 11; (e) the information on any onward transfer in paragraph 13; and (....
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.... measures pursuant to sub-paragraph (1) or (2). (4) The correction or rectification request by the data subject in a particular case may be subject to reasonable restrictions as specified in paragraph 10. If correction or rectification is denied or restricted, the customs authority that received the request shall, without undue delay, inform the data subject in writing as to the basis for the denial or restriction. (5) Each customs authority may publish guidance relating to the operation of this paragraph. 9. Automated Decision .- If a customs authority uses solely automated decision making, it shall use its best endeavours to have suitable measures in place to inform the relevant data subject about the reasons underlying the automated decision where this has resulted in authenticity not being established under Annexure-D. 10. Restrictions .- (1) Each Party shall provide that the measures specified in paragraphs 7 and 8 are subject to the Party's legal obligation not to disclose confidential information pursuant to professional secrecy or other legal obligations. (2) Each Party may restrict disclosure to prevent prejudice or harm to supervisory or enforcement fun....
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...., including by providing the data subjects with the relevant protections and applicable measures. (2) In exceptional cases, the receiving customs authority may disclose and transfer personal data to other national customs enforcement, regulatory or administrative authorities without the undertakings specified in sub-paragraph (1) provided that the disclosure or transfer of the personal data is for important reasons of public interest or necessary for the establishment, exercise or defence of a legal claim. 14. Administrative Redress .- (1) Each Party shall ensure that a data subject is entitled to administrative redress where the data subject believes that a request made in accordance with paragraph 7 or paragraph 8 has been improperly denied. (2) Each Party shall provide that a designated authority or person ("reviewer") reviews and, if appropriate, scrutinises any complaint raised by a data subject with a view to determining whether the processing of that data subject's personal data by the Party constitutes an infringement of that Party's laws and regulations or any of the requirements specified in this Annexure. (3) Each Party shall provide that the reviewer....
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....erial failure to comply with this Annexure, particularly where the receiving Party has taken prompt and appropriate remedial action to contain the breach and prevent its recurrence. (3) The transferring Party may only make a written notification as described in sub- paragraph (1) where it deems the conditions specified in sub-paragraph (2) have been met and after the Parties have engaged in a reasonable period of consultation through the customs authorities without reaching a resolution. (4) The suspension shall take effect twenty days from the date of notification. Such suspension may be lifted by the transferring Party by written notification to the receiving Party. The suspension shall be lifted immediately on receipt of such notification. Any suspension under this paragraph shall be subject to a review by the Parties every ninety days. (5) Notwithstanding anything contained in sub-paragraphs (1) to (3), in the event of a material personal data breach, such as significant cyberattacks, physical security breaches or other serious incidents that compromise the integrity of the system or the personal data, the transferring Party may suspend transfers of personal data with ....