SAFTA Rules of Origin Notified
[Ref: Department of Revenue Notification 75-Cus(NT)/30.06.2006]
Rule 1 Short title and commencement.
Rule 2 Application
Rule 3 Determination of Origin
Rule 4 Originating products
Rule 5 Wholly produced or
obtained
Rule 6 Not wholly produced
or obtained
Rule 7 Non-qualifying Operations
Rule 8 Single Contracting State
Content
Rule 9 Regional Cumulation
Rule 10 Special Treatment to Least Developed
Contracting States
Rule 11 Method for Valuation of non-originating
materials
Rule 12 Direct consignment
Rule 13 Treatment of packing
Rule 14 Procedures for Issuance and Verification of
Certificate of origin
Rule 15 Prohibitions
Rule 16 Consultation and
Co-operation between Contracting States
Rule 17 Review
(1) These rules may be called the Rules
of Determination of Origin of Goods under the Agreement on South Asian Free
Trade Area (SAFTA), hereinafter referred to as the “Agreement”, between the
Governments of SAARC (South Asian Association for Regional Cooperation) Member
States comprising the People’s Republic of Bangladesh, the Kingdom of Bhutan,
the Republic of India, the Republic of Maldives, the Kingdom of Nepal, the
Islamic Republic of Pakistan and the Democratic Socialist Republic of Sri Lanka.
(2) They shall come into force on the 1st day of July 2006.
These Rules shall apply to products eligible for preferential
treatment under SAFTA.
No product shall be deemed to be the produce or manufacture
of any Contracting State unless the conditions specified in these rules are
complied with in relation to such products, to the satisfaction of the
designated Authority.
Products covered by the Agreement imported into the territory
of a Contracting State from another Contracting State which are consigned
directly within the meaning of Rule 12 hereof, shall be eligible for
preferential treatment if they conform to the origin requirement under any one
of the following conditions:
(a)
Products wholly produced or obtained in the territory of the exporting
Contracting State as defined in Rule 5; or
(b)
Products not wholly produced or obtained in the territory of the exporting
Contracting Stat e provided that the said products are eligible under Rule 6.
Within the meaning of Rule 4(a), the following shall be
considered as wholly produced or obtained in the territory of the exporting
Contracting State
(a) raw or mineral products1 extracted from its soil, its water extending upto its Exclusive Economic Zone (EEZ), or its sea bed
extending upto its seabed or continental shelf;
(b)
Agriculture, vegetable and forestry products harvested there;
(c) animals born and raised there;
(d) products obtained from animals referred to in clause (c)
above;
(e) products obtained by hunting or fishing conducted there,
(f) products of sea fishing and other marine products from the
high seas by its vessels2,3;
(g)
products processed and/or made on board its factory ships exclusively from
products referred to in clause (f) above 3,4;
(h) raw materials recovered from used articles collected there;
(i) waste and scrap resulting from
manufacturing operations conducted there;
(j) products taken from the seabed, ocean floor or subsoil
thereof beyond the limits of national jurisdiction, provided it has the
exclusive rights to exploit that sea bed, ocean floor or subsoil thereof;
(k) goods produced there exclusively from the products referred
to in clauses (a) to (j) above.
Within the meaning of Rule 4 (b), products not wholly
produced or obtained shall be subject to Rule 7 and any of the conditions
prescribed under Rule 8, Rule 9 or Rule 10.
The following shall in any event be considered as
insufficient working or processing to confer the status of originating
products, whether or not there is a change of heading:
1) operations to ensure the preservation of products in
good condition during transport and storage (ventilation, spreading out,
drying, chilling, placing in salt, Sulphur dioxide or
other aqueous solutions, removal of damaged parts, and like operations).
2) simple operations consisting
of removal of dust, sifting or screening, sorting, classifying, matching
(including the making-up of sets of articles), washing, painting, cutting up;
3) (i)
changes of packing and breaking up and assembly of consignments,
(ii) simple slicing, cutting and repacking or placing in
bottles, flasks, bags, boxes, fixing on
cards or boards, etc., and all other simple packing operations.
4) the affixing of marks, labels
or other like distinguishing signs on products of their packaging;
5) simple mixing of products, whether or not of different
kinds, where one or more components of the mixture do not meet the conditions
laid down in these rules to enable them to be considered as originating
products; and mere dilution with water or another substance that does not
materially alter the characteristics of the product;
6) simple assembly of parts of
products to constitute a complete product;
7) a combination of two or more
operations specified in (1) to (6);
(a)
Products originating in the exporting Contracting State shall be considered to be
sufficiently worked or processed for the purposes of granting originating
status if they fulfill the following conditions:
(i) The final product is classified in a heading at the four
digit level of the Harmonized Commodity Description and Coding System
differently from those in which all the non-originating materials5 used in its manufacture are
classified and
(ii)
Products worked on or processed as a result of which the total value of the
materials, parts or produce originating from other countries or of undetermined
origin used does not exceed 60% of the FOB value of the products produced or
obtained and the final process of manufacture is performed within the territory
of the exporting Contracting State.
(b)
Notwithstanding the condition laid down in paragraph (a) of this Rule, the
products listed in Annex-A shall be eligible for preferential
treatment if they comply with Rule 8 (a) or they fulfill the condition
corresponding to those products as mentioned in the Annex-A.
Unless otherwise provided for, products worked on or
processed in a Contracting State using the inputs originating in any
Contracting States within the meaning of Rule 4 shall be eligible for
preferential treatment provided that
(a) the aggregate content (value of such inputs plus domestic
value addition in further manufacture) is not less than 50 percent of the FOB
value;
(b)
the domestic value content (value of inputs originating in the exporting
Contracting State plus domestic value addition in further manufacture in the
exporting Contracting State), is not less than 20 percent of the FOB value; and
(c) the final product satisfies the condition of
i) change in
classification at the four digit level (CTH) as provided under Rule 8 (a) (i); or
(ii) change in classification at the six-digit level (CTSH) as
agreed upon in the Product Specific Rules reflected in Rule 8 (b).
The products originating in the Least Developed Contracting
States shall be allowed a favourable 10 percentage points applied to the
percentage applied in Rule 8. The products originating in Sri Lanka shall be
allowed a favourable 5 percentage points applied to the percentage applied in
Rule 8.
(a) The value of the non-originating materials, parts or
produce shall be:
(i) The CIF value at the time of importation of the
materials, parts or produce where this can be proven or
(ii)
The earliest ascertainable price paid for the materials, parts or produce of
undetermined origin in the territory of the Contracting States where the
working or processing takes place.
(b) In order to determine whether or not a product originated
in the territory of a Contracting State it shall not be necessary to establish
whether the power and fuel, plant and equipment, and machines and tools used to
obtain such products, originate in third countries.
The following shall be considered as directly consigned from
the exporting Contracting State to the importing Contracting State:
(a) if the products are transported without passing through the
territory of any non-Contracting State:
(b) the products whose transport involves transit through one or
more intermediate non-Contracting States with or without transshipment or
temporary storage in such countries, provided that:
(i) the transit entry is justified
for geographical reason or by considerations related exclusively to transport
requirements;
(ii) the products have not entered into trade or consumption
there;
(iii) the products have not undergone any operation there other
than unloading and reloading or any operation required to keep them in good
condition;
(iv) the products have remained under the customs control in the
country of transit.
When determining the origin of products, packing should be
considered as forming a whole with the product it contains. However, packing
may be treated separately if the national legislation so requires.
Detailed Operational Certification Procedures for
implementation of these Rules of Origin are at Annex-B.
Any Contracting State may prohibit importation of products containing
any inputs originating from States with which it does not have economic and
commercial relations.
(a)
The Contracting States will do their best to co-operate in order to specify origin
of inputs in the Certificate of origin.
(b)
The Contracting States will take measures necessary to address, to investigate
and, where appropriate, to take legal and/or
administrative action to prevent circumvention to these Rules through false
declaration concerning country of origin or falsification of original
documents.
(c)
The Contracting States will co-operate fully, consistent with their domestic
laws and procedures, in instances of circumvention or alleged circumvention of
these Rules to address problems arising from circumvention including
facilitation of joint plant visits, inspection and contacts by representatives
of Contracting States upon request and on a case-by-case basis.
(d) If
any Contracting State believes that the rules of origin are being circumvented,
it may request consultation to address the matter or matters concerned with a
view to seeking a mutually satisfactory solution. Each State will hold such
consultations promptly.
These rules may be reviewed as and when necessary upon
request of any Contracting State and may be open to such modifications as may
be agreed upon by the SAFTA Ministerial Council.
1 Includes mineral
fuels, lubricants and related materials as well as mineral or metal ores.
2 “Vessels” shall refer
to fishing vessels engaged in commercial fishing, registered in the country of
the Contracting State and operated by a citizen or citizens of the Contracting
State or partnership, corporation or association, duly registered in such
country, at least 60 per cent of equity of which is owned by a citizen or
citizens and/or Government of such Contracting State or 75 per cent by citizens
and/or Governments of the Contracting States. However, the products taken from
vessels, engaged in commercial fishing under Bilateral Agreements which provide
for chartering/leasing of such vessels and/or sharing of catch between Contracting State will also be eligible for
preferential treatment.
3 In respect of vessels
or factory ships operated by Government agencies, the requirements of flying
the flag of the Contracting State do not apply.
4 For the purpose of
this Agreement, the term “factory ship” means any vessel, as defined used for
processing and/or making on board products exclusively from those products
referred to in clause (f) of Rule 6.
5 Non-originating material means material originating from countries other
than Contracting States and material of undetermined origin.
Annex -A
PRODUCT SPECIFIC RULES UNDER SAFTA
RULES OF ORIGIN
Explanatory
Notes:
1.
For the purposes of Rule 8 (b) of the SAFTA Rules of Origin, the products listed under column (3)
and corresponding to heading mentioned under column (2) would be subject to Rule specified under
column (4) in the following Table.
2.
The term “CTH” in column (4) below shall mean that the final product is
classified in a heading at the four-digit level of the Harmonised
Commodity Description and Coding System differently from those in which all the
non-originating materials used in its manufacture are classified.
3.
The term “CTSH” in column (4) below shall mean that the final product is
classified in a heading at the six-digit level of the Harmonised
Commodity Description and Coding System differently from those in which all the
non-originating materials used in its manufacture are classified.
4.
The DVA mentioned in percentage in column (4) below shall mean the minimum
value addition in the Exporting Contracting State, calculated as per the
following formula:
|
SNo |
HS
Heading/ Chapter |
Harmonized
Description |
Product
Specific Rules |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
060499 |
Other |
CTSH & 30% DVA |
|
2. |
080132 |
Shelled
Cashew nuts |
CTSH
& 60% DVA |
|
3. |
081350 |
Mixtures
of dried fruits of this Chapter |
CTSH
& 60% DVA |
|
4. |
150790 |
-Other |
CTSH
& 30% DVA |
|
5. |
150890 |
-Other |
CTSH
& 30% DVA |
|
6. |
150990 |
-Other |
CTSH
& 30% DVA |
|
7. |
151190 |
-Other |
CTSH
& 30% DVA |
|
8. |
151219 |
-Other |
CTSH
& 30% DVA |
|
9. |
151229 |
-Other |
CTSH
& 30% DVA |
|
10. |
151319 |
-Other |
CTSH
& 30% DVA |
|
11. |
151329 |
-Other |
CTSH
& 30% DVA |
|
12. |
160249 |
Other,
including mixtures |
CTSH
& 30% DVA |
|
13. |
210112 |
Preparations
with a basis of extracts, essences, concentrates or with a basis of coffee |
CTSH
& 30% DVA |
|
14. |
210120 |
Extracts,
essences and concentrates, of tea or mate, and preparations with a basis of
these extracts, essences or concentrates or with a basis of tea or mate |
CTSH
& 30% DVA |
|
15. |
210390 |
Other |
CTSH
& 30% DVA |
|
16. |
252321 |
White
cement, whether or not artificially coloured |
CTSH
& 30% DVA |
|
17. |
252329 |
Other: |
CTSH
& 30% DVA |
|
18. |
252330 |
Aluminous
cement : |
CTSH
& 30% DVA |
|
19. |
283523 |
Of
trisodium |
CTSH
& 30% DVA |
|
20. |
441029 |
-Other |
CTSH
& 30% DVA |
|
21. |
441032 |
-Surface-covered
with melamine-impregnated paper |
CTSH
& 30% DVA |
|
22. |
441033 |
-Surface-covered
with decorative laminates of plastics |
CTSH
& 30% DVA |
|
23. |
441039 |
-Other |
CTSH
& 30% DVA |
|
24. |
441119 |
Other |
CTSH
& 30% DVA |
|
25. |
441129 |
Other
of fire board of a density exceeduing 0.5g/cm3 |
CTSH
& 30% DVA |
|
26. |
450190 |
Other |
CTSH
& 30% DVA |
|
27. |
481820 |
Handkerchiefs,
cleansing or facial tissues |
Only
CTH |
|
28. |
481840 |
Sanitary
towels |
Only
CTH |
|
29. |
701990 |
Other |
CTSH
& 30% DVA |
|
30. |
720221 |
Ferro-silicon
containing by weight more than 55 % of silicon |
CTSH
& 30% DVA |
|
31. |
830110 |
Padlocks |
CTSH & 30% DVA |
|
32. |
841011 |
-Of a power not exceeding 1,000 kW |
CTSH & 30% DVA |
|
33. |
841311 |
Pumps for dispensing fuel or
lubricants, of the type used in filling-stations or in garages |
CTSH & 30% DVA |
|
34. |
841319 |
Other pumps fitted or designed to be
fitted with a measuring device |
CTSH & 30% DVA |
|
35. |
841320 |
Hand pumps, other than those of
subheading 8413.11 or 8413.19 |
CTSH & 30% DVA |
|
36. |
841330 |
Fuel, lubricating or cooling medium
pumps for internal combustion piston engines |
CTSH & 30% DVA |
|
37. |
841340 |
Concrete pumps |
CTSH & 30% DVA |
|
38. |
841350 |
Other
reciprocating positive displacement pumps |
CTSH
& 30% DVA |
|
39. |
841360 |
Other
rotary positive displacement pumps |
CTSH
& 30% DVA |
|
40. |
841370 |
Other
centrifugal pumps |
CTSH
& 30% DVA |
|
41. |
841381 |
Pumps |
CTSH
& 30% DVA |
|
42. |
841382 |
Liquid
elevators |
CTSH
& 30% DVA |
|
43. |
841410 |
Vacuum
pumps |
CTSH
& 30% DVA |
|
44. |
841420 |
Hand
or foot-operated air pumps: |
CTSH
& 30% DVA |
|
45. |
841430 |
Compressors
of a kind used in refrigerating equipment |
CTSH
& 30% DVA |
|
46. |
841440 |
Air
compressors mounted on a wheeled chassis for towing: |
CTSH
& 30% DVA |
|
47. |
841451 |
-
Table, floor, wall, window, ceiling or roof fans, with a self-contained
electric motor of an output not exceeding 125W |
CTSH
& 30% DVA |
|
48. |
841459 |
Other: |
CTSH
& 30% DVA |
|
49. |
841460 |
Hoods
having a maximum horizontal side not
exceeding 120 cm |
CTSH
& 30% DVA |
|
50. |
841480 |
Other |
CTSH
& 30% DVA |
|
51. |
841510 |
-Window
or wall types, self contained or “Split-system”. |
CTSH
& 30% DVA |
|
52. |
841520 |
Of
a kind used for persons, in motor vehicles |
CTSH
& 30% DVA |
|
53. |
841581 |
Incorporating
a refrigerating unit and a valve for reversal of the cooling/heat cycle
(reversible heat pumps) |
CTSH
& 30% DVA |
|
54. |
841583 |
Not
incorporating a refrigerating unit |
CTSH
& 30% DVA |
|
55. |
841710 |
Furnaces
and ovens for the roasting, melting or other heat-treatment of ores, pyrites
or of metals |
CTSH
& 30% DVA |
|
56. |
841810 |
Combined
refrigerator- freezers, fitted Refrigerators, household type: |
CTSH
& 30% DVA |
|
57. |
841821 |
Compression-type |
CTSH
& 30% DVA |
|
58. |
841822 |
Absorption-type,
electrical |
CTSH
& 30% DVA |
|
59. |
841829 |
Other |
CTSH
& 30% DVA |
|
60. |
841830 |
Freezers
of the chest type, not exceeding 800 l capacity |
CTSH
& 30% DVA |
|
61. |
841840 |
Freezers
of the upright type, not exceeding 900 L capacity: |
CTSH
& 30% DVA |
|
62. |
841850 |
Other
refrigerating or freezing chests, cabinets, display counters, showcases and
similar refrigerating or freezing furniture |
CTSH
& 30% DVA |
|
63. |
841861 |
Compression
type units whose condensers are heat exchangers |
CTSH
& 30% DVA |
|
64. |
841869 |
Other |
CTSH
& 30% DVA |
|
65. |
841911 |
Instantaneous
gas water heaters: |
CTSH
& 30% DVA |
|
66. |
841919 |
Other: |
CTSH
& 30% DVA |
|
67. |
841931 |
For
agricultural products |
CTSH
& 30% DVA |
|
68. |
841932 |
For
wood, paper pulp, paper or paperboard |
CTSH
& 30% DVA |
|
69. |
841939 |
Other |
CTSH
& 30% DVA |
|
70. |
841940 |
Distilling
or rectifying plant: |
CTSH
& 30% DVA |
|
71. |
841950 |
Heat
exchange units |
CTSH
& 30% DVA |
|
72. |
841960 |
Machinery
for liquefying air or other gases, Other machinery, plant and equipment: |
CTSH
& 30% DVA |
|
73. |
841981 |
For
making hot drinks or for cooking or heating food: |
CTSH
& 30% DVA |
|
74. |
841989 |
Other: |
CTSH
& 30% DVA |
|
75. |
842010 |
Calendaring
or other rolling machines |
CTSH
& 30% DVA |
|
76. |
842111 |
Cream
separators |
CTSH
& 30% DVA |
|
77. |
842121 |
For
filtering or purifying water |
CTSH
& 30% DVA |
|
78. |
842122 |
For
filtering or purifying beverages other than water |
CTSH
& 30% DVA |
|
79. |
842129 |
Other |
CTSH
& 30% DVA |
|
80. |
842211 |
Of
the household type |
CTSH
& 30% DVA |
|
81. |
842219 |
Other |
CTSH
& 30% DVA |
|
82. |
842220 |
Machinery
for cleaning or drying bottles or other containers |
CTSH
& 30% DVA |
|
83. |
842230 |
Machinery
for filling, closing, sealing, or labeling bottles, cans, boxes, bags or
other containers; machinery for capsuling bottles,
jars, tubes and similar containers; machinery for aerating beverages |
CTSH
& 30% DVA |
|
84. |
842240 |
Other
packing or wrapping machinery (including heat-shrink wrapping machinery) |
CTSH
& 30% DVA |
|
85. |
842310 |
Personal
weighing machines, including baby scales; Household scales |
CTSH
& 30% DVA |
|
86. |
842320 |
Scales
for continuous weighing of goods on conveyors |
CTSH
& 30% DVA |
|
87. |
842330 |
Constant
weight scales and scales for discharging a predetermined weight of material
into a bag or container, including hopper scales Other weighing machinery: |
CTSH
& 30% DVA |
|
88. |
842381 |
Having
a maximum weighing capacity not exceeding 30 kg |
CTSH
& 30% DVA |
|
89. |
842382 |
Having
maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg. |
CTSH
& 30% DVA |
|
90. |
842389 |
Other |
CTSH
& 30% DVA |
|
91. |
842390 |
Weighing
machine weights of all kinds; parts of weighing machinery |
CTSH
& 30% DVA |
|
92. |
842410 |
Fire
extinguishers, whether or not charged |
CTSH
& 30% DVA |
|
93. |
842420 |
Spray
guns and similar appliances |
CTSH
& 30% DVA |
|
94. |
842430 |
Steam
or sand blasting machines and similar jet projecting machines |
CTSH
& 30% DVA |
|
95. |
842481 |
Agricultural
or horticultural |
CTSH
& 30% DVA |
|
96. |
842489 |
Other |
CTSH
& 30% DVA |
|
97. |
843229 |
-Other |
CTSH
& 30% DVA |
|
98. |
843311 |
-Powered,
with the cutting device rotating in a
horizontal plane |
CTSH
& 30% DVA |
|
99. |
843319 |
-Other |
CTSH
& 30% DVA |
|
100. |
843780 |
-Other
machinery |
CTSH
& 30% DVA |
|
101. |
843880 |
Other
machinery: |
CTSH
& 30% DVA |
|
102. |
844010 |
Machinery |
CTSH
& 30% DVA |
|
103. |
844110 |
Cutting
machines |
CTSH
& 30% DVA |
|
104 |
844180 |
Other
machinery |
CTSH
& 30% DVA |
|
105. |
844329 |
Other |
CTSH
& 30% DVA |
|
106. |
844340 |
Gravure
printing machinery |
CTSH
& 30% DVA |
|
107. |
845210 |
Sewing
machines of the household type: |
CTSH
& 30% DVA |
|
108. |
845221 |
Automatic
units: |
CTSH
& 30% DVA |
|
109. |
845229 |
Other |
CTSH
& 30% DVA |
|
110. |
847110 |
Analogue
or hybrid automatic data processing machines |
CTSH
& 30% DVA |
|
111. |
847130 |
Portable
digital automatic data processing machines, weighing not more than 10 kg,
consisting of at least a central processing unit, a keyboard and a display |
CTSH
& 30% DVA |
|
112. |
84714110 |
Micro
computer |
CTSH
& 30% DVA |
|
113. |
847149
|
Other,
presented in the form Of systems |
CTSH
& 30% DVA |
|
114. |
847150 |
Digital
processing units other than those Of sub-headings 8471 41 or 8471 49, whether
or not containing in the same housing one or two of the following types of
unit: storage units, input units, output units |
CTSH
& 30% DVA |
|
115. |
847780 |
Other
machinery |
CTSH
& 30% DVA |
|
116. |
848180 |
Other
appliances: Taps and Cocks of Tariff heading 8481.80 |
CTSH
& 30% DVA |
|
117. |
850410 |
-Ballasts
for discharge lamps or tubes |
CTSH
& 30% DVA |
|
118. |
850421 |
Having
a power handling capacity not exceeding650 kVA |
CTSH
& 30% DVA |
|
119. |
850422 |
-Having
a power handling capacity exceeding 650 kVA but not
exceeding 10,000 kVA |
CTSH
& 30% DVA |
|
120. |
850423 |
-Having
a power handling capacity exceeding10,000 kVA |
CTSH
& 30% DVA |
|
121. |
850431 |
Having
a power handling capacity not exceeding 1 kVA |
CTSH
& 30% DVA |
|
122. |
850432 |
-Having
a power handling capacity exceeding 1 kVA but not exceeding 16 kVA |
CTSH
& 30% DVA |
|
123. |
850433 |
Having
a power handling capacity exceeding 16 kVA but not exceeding 500 kVA |
CTSH
& 30% DVA |
|
124. |
850434 |
-Having
a power handling capacity exceeding 500 kVA |
CTSH
& 30% DVA |
|
125. |
850440 |
Static
converters |
CTSH
& 30% DVA |
|
126. |
850450 |
-Other
inductors |
CTSH
& 30% DVA |
|
127. |
850610 |
Manganese
dioxide |
CTSH
& 30% DVA |
|
128. |
850630 |
Mercuric
oxide |
CTSH
& 30% DVA |
|
129. |
850640 |
Silver
oxide |
CTSH
& 30% DVA |
|
130. |
850650 |
Lithium |
CTSH
& 30% DVA |
|
131. |
850660 |
Air-zinc |
CTSH
& 30% DVA |
|
132. |
850680 |
Other
primary cells and primary batteries |
CTSH
& 30% DVA |
|
133. |
850710 |
Lead-acid,
of a kind used for starting piston engines |
CTSH
& 30% DVA |
|
134. |
850720 |
Other
lead-acid accumulators |
CTSH
& 30% DVA |
|
135. |
850730 |
Nickel-cadmium |
CTSH
& 30% DVA |
|
136. |
850740 |
Nickel-iron |
CTSH
& 30% DVA |
|
137. |
850780 |
Other
accumulators |
CTSH
& 30% DVA |
|
138. |
851010 |
Shavers |
CTSH
& 30% DVA |
|
139. |
851020 |
hair
clippers |
CTSH
& 30% DVA |
|
140. |
851030 |
hair
removing appliances |
CTSH
& 30% DVA |
|
141. |
851310 |
Lamps |
CTSH
& 30% DVA |
|
142. |
851640 |
Electric
smoothing irons |
CTSH
& 40% DVA |
|
143. |
851650 |
Microwave
oven |
CTSH
& 40% DVA |
|
144. |
851711 |
-Line
telephone sets with cordless handsets |
CTSH
& 40% DVA |
|
145. |
851721 |
Facsimile
machines |
CTSH
& 40% DVA |
|
146. |
851730 |
telephonic
apparatus |
CTSH
& 40% DVA |
|
147. |
851750 |
Other
apparatus, for carrier current line systems or for digital line systems |
CTSH
& 40% DVA |
|
148. |
851780 |
Other
apparatus |
CTSH
& 40% DVA |
|
149. |
853921 |
Tungsten
halogen |
CTSH
& 40% DVA |
|
150. |
853922 |
Other,
of a power not exceeding 200 W and for a voltage exceeding 100 V |
CTSH
& 40% DVA |
|
151. |
853929 |
Other |
CTSH
& 40% DVA |
|
152. |
853931 |
Fluorescent,
hot cathode |
CTSH
& 40% DVA |
|
153. |
853932 |
Mercury
or sodium vapour lamps; metal halide lamps |
CTSH
& 40% DVA |
|
154. |
853939 |
Other
of discharged lamps, other than ultra-violet lamps |
CTSH
& 40% DVA |
|
155. |
854011 |
-
Cathode-day television picture tubes, including video monitor cathode-ray
tubes; colour |
CTSH
& 40% DVA |
|
156. |
854210 |
Cards
incorporating an electronic integrated circuits (“smart” cards) |
CTSH
& 30% DVA |
|
157. |
854221 |
Monolithic
digital integrated circuits obtained by bipolar technology |
CTSH
& 30% DVA |
|
158. |
854229 |
Other |
CTSH
& 30% DVA |
|
159. |
854260 |
Hybrid
integrated circuits |
CTSH
& 30% DVA |
|
160. |
854270 |
Electronic
micro-assemblies |
CTSH
& 30% DVA |
|
161. |
8903 |
Yachts
and other vessels for pleasure |
|
|
162. |
900311 |
Of
plastics |
CTSH
& 30% DVA |
|
163. |
900319 |
Of
other materials |
CTSH
& 30% DVA |
|
164. |
900911 |
Operating
by reproducing the original image directly on to copy (direct process) |
CTSH
& 40% DVA |
|
165. |
900921 |
Other
photocopying apparatus |
CTSH
& 40% DVA |
|
166. |
901720 |
Other
drawing, marking out or mathematical calculating instruments |
CTSH
& 30% DVA |
|
167. |
901780 |
Other
instruments |
CTSH
& 30% DVA |
|
168. |
901831 |
Syringes,
with or without needles |
CTSH
& 30% DVA |
|
169. |
901890 |
Other
instruments and appliances |
CTSH
& 30% DVA |
|
170. |
902830 |
Electricity
meters: |
CTSH
& 30% DVA |
|
171. |
903210 |
Thermostats |
CTSH
& 30% DVA |
|
172. |
911110 |
Cases
of precious metal or of metal clad with precious metal |
CTSH
& 30% DVA |
|
173. |
911120 |
Cases
of base metal, whether or not gold or silver-plated |
CTSH
& 30% DVA |
|
174. |
940330 |
Wooden
furniture of a kind used in offices |
CTSH & 30% DVA |
|
175. |
940340 |
Wooden
furniture of a kind used in the kitchen |
CTSH
& 30% DVA |
|
176. |
940350 |
Wooden
furniture of a kind used in the bedroom |
CTSH
& 30% DVA |
|
177. |
940360 |
Other
Wooden furniture |
CTSH
& 30% DVA |
|
178. |
940540 |
Other
electric lamps and lighting fittings |
CTSH
& 30% DVA |
|
179. |
950210 |
-Dolls,
whether or not dressed |
CTSH
& 30% DVA |
|
180. |
960810 |
-Ball
point pens |
CTSH
& 30% DVA |
Annex-B
OPERATIONAL CERTIFICATION PROCEDURES FOR
SOUTH ASIAN FREE TRADE AREA (SAFTA)
RULES OF ORIGIN
For the purposes of implementing the Rules of Origin as
provided for in Rule 14 of SAFTA Rules of Origin, the following operational
certification procedures shall be followed:
AUTHORITY
Article 1
The Certificate of Origin shall be issued
by authority designated by the Government of the exporting Contracting State
(hereinafter referred to as Issuing Authority) and notified to the other
Contracting States.
Article 2
(a) Each Contracting State shall inform
the other Contracting States of the names and addresses of the officials
authorized to issue the Certificate of Origin and shall provide their specimen
signatures and official seals.
(b) Any change in their names,
addresses, or official seals shall be promptly notified to the other Contracting
States.
Article 3
For the purpose of verifying the
conditions for preferential treatment, the Issuing Authority shall have right
to call for any supporting documentary evidence or to carry out any check
considered appropriate.
PRE-EXPORTATION
VERIFICATION
Article 4
The Issuing Authority, upon a written
request by the manufacturer and/or exporter of the products desirous for
availing preferential treatment, shall conduct pre- exportation verification of
the manufacturing premise(s). The result of the verification, subject to review
periodically or whenever appropriate, shall be accepted as the supporting
evidence in verifying the origin of the said products to be exported
thereafter. Pre -exportation verification may not apply to the products, origin
of which, by their nature, can be easily verified.
REQUEST FOR ISSUANCE
OF CERTIFICATE OF ORIGIN
Article 5
At the time of carrying out the
formalities for exporting the products under preferential treatment, the
exporter or his authorized representative shall submit the Certificate of
Origin duly filled together with appropriate documents supporting that the
products to be exported qualify for the issuance of a Certificate of Origin.
PRE-EXPORTATION
EXAMINATION
Article 6
The Issuing Authority shall, to the best
of their competence and ability, carry out proper examination upon each
application for the Certificate of Origin to ensure that:
(a) The
Certificate of Origin is duly completed and signed by the authorized signatory;
(b) The origin of
the product is in conformity with the Rules of Origin of this Agreement;
(c) The other
statements /entries of the Certificate of Origin correspond to supporting
documentary evidence submitted;
(d) HS Code,
f.o.b. value, description, quantity and weight of goods, marks, number and
kinds of packages, as specified, conform to the consignment to be exported.
ISSUANCE OF
CERTIFICATE OF ORIGIN
Article 7
(a) The validity of the Certificate of Origin shall be 12 months from
the date of its issuance.
(b) The
Certificate of Origin must be on ISO A4 size paper in conformity to the
specimen shown in Appendix-1. It shall be in English.
(c) The
Certificate of Origin shall comprise one original and one duplicate in the
following colours:
Original - light orange
Duplicate – white
(d) Each
Certificate of Origin shall bear a reference number given separately by each
office of issuance at different places.
(e) The original
shall be forwarded by the exporter to the importer for submission to the
Customs Authority at the port or place of importation. The duplicate shall be
retained by the Issuing Authority of the exporting Contracting State.
(f) After
issuance of the Certificate of Origin, the Issuing Authority of the exporting
Contracting State shall electronically send the information on issuance of
certificate of origin on a weekly basis as per format provided in Appendix -2
to the Issuing Authority of respective importing Contracting State.
Article 8
The Certificate of Origin issued by the
Issuing Authority shall indicate the applicable Rules of Origin and the value
of non-originating material expressed as a percentage of the f.o.b. value of
the products, or the sum of the aggregate content originating in the territory
of the exporting Contracting State expressed as a percentage of the f.o.b.
value of the exported product; where applicable, in Box 8.
Article 9
Neither erasures nor superimpositions
shall be allowed on the Certificate of Origin. Any alteration shall be made by
striking out the erroneous entries and making any addition required. Such
alterations shall be approved by an authorized signatory of the applicant and
certified by the Issuing Authority. Unused spaces shall be crossed out to
prevent any subsequent addition.
Article 10
(a) The Certificate of Origin shall be issued
by the relevant Issuing Authority of the exporting Contracting State at the
time of exportation, or within 3 working days from the date of shipment
whenever the products to be exported can be considered originating in that
Contracting State within the meaning of the Rules of Origin of this Agreement.
(b) In
exceptional cases where a Certificate of Origin has not been issued at the time
of exportation or within 3 working days from the date of shipment due to
involuntary errors or omissions or other valid causes, the Certificate of
Origin may be issued retrospectively but no longer than 45 days from the date
of shipment, bearing the word “ISSUED RETROSPECTIVELY” in Box 4.
Article 11
In the event of theft, loss, damage or
destruction of a Certificate of Origin, the exporter may apply in writing to
the Issuing Authority, which issued it, for the certified true copy of the
original to be made on the basis of the export documents in their possession
bearing the endorsement “CERTIFIED TRUE COPY” (in lieu of the Original
Certificate) in Box 13. This copy shall bear the date of the original
Certificate of Origin. The certified true copy of a Certificate of Origin shall
be issued within the validity period of the original Certificate of Origin.
PRESENTATION
Article 12
The Original Certificate of Origin shall
be submitted to the Customs Authority at the time of lodging the import entry
for the products concerned.
Article 13
The following time limit for the
presentation of the Certificate of Origin shall be observed:
(a) Certificate
of Origin shall be submitted to the Customs Authority of the importing
Contracting State within its validity period;
(b) Where the
Certificate of Origin is submitted to the Customs Authority of the importing
Contracting State after the expiration of the validity of the Certificate of
Origin, such Certificate is still to be accepted when failure to observe the
time-limit results from force majeure or other valid causes beyond the
control of the exporter; and
(c) In all cases,
the relevant Government authority in the importing Contracting State may accept
such Certificate of Origin provided that the products have been imported before
the expiration of the validity of the Certificate of Origin.
Article 14
The discovery of minor discrepancies
between the statements made in the Certificate of Origin and those made in the
documents submitted to the Customs Authority of the importing Contracting State
for the purpose of carrying out the formalities for importing the products
shall not ipso-facto invalidate the Certificate of Origin, if it does, in fact,
correspond to the said products.
Article 15
(a) The importing Contracting State may
request to the Issuing Authority of the exporting Contracting State for a
retrospective check at random and/or when it has reasonable doubt as to the
authenticity of the document or as to the accuracy of the information regarding
the true origin of the products in question or of certain parts thereof.
(b) The request
shall be accompanied with the Certificate of Origin concerned and shall specify
the reasons and any additional information suggesting that the particulars
given on the said Certificate of Origin may be inaccurate, unless the
retroactive check is requested on a random basis.
(c) The Customs
Authority of the importing Contracting State may suspend the provisions on
preferential treatment while awaiting the result of verification. However,
without prejudice to the national legislations the competent authority of the
importing Contracting State shall not suspend the customs clearance of the
consignment subject to a guarantee in any of its modalities in order to
preserve fiscal interests, as a pre-condition for completion of customs
clearance.
(d) The Issuing
Authority receiving a request for retrospective check shall respond within
three (3) months after the receipt of the request.
Article 16
(a) The application for Certificates of
Origin and all documents related to such application shall be retained by the
Issuing Authority for not less than two (2) years from the date of issuance.
(b) Information
relating to the validity of the Certificate of Origin shall be furnished upon
request of the importing Contracting State.
(c) Any
information communicated among the government authorities shall be treated as
confidential and shall be used only for the validation purposes of Certificates
of Origin.
SPECIAL CASES
Article 17
When destination of all or parts of the
products exported to specified port is changed, before or after their arrival
in the importing Contracting State, the following procedures shall be observed:
(a) If the
products have already been submitted to the Customs Authority in the specified
importing port, the Certificate of Origin shall, by a written application of
the importer, be endorsed to this effect for all or parts of products by the
said authority and the original returned to the importer.
(b) If the
changing of destination occurs during transportation to the importing
Contracting State as specified in the Certificate of Origin, the exporter shall
apply in writing, accompanied with the issued Certificate of Origin, for the
issuance of new Certificate/s of Origin for all or parts of products.
Article 18
For the purpose of implementing Rule 12
of SAFTA Rules of Origin where transportation is effected through the territory
of one or more non-Contracting States, the following shall be produced to the
Government authorities of the importing Contracting State:
(a) A through
Bill of Lading/ Airway bill or corresponding transport document issued in the
exporting Contracting State ;
(b) A Certificate
of Origin issued by the Issuing Authority of the exporting Contracting State;
(c) A copy of the
original commercial invoice in respect of the product; and
(d) Supporting
documents in evidence that the requirements of Rule 12 of SAFTA Rules of Origin
are being complied with.
Article 19
(a) Products sent from
one Contracting State for exhibition in another Contracting State and sold
during or after the exhibition shall benefit from the preferential tariff
treatment provided in this Agreement, on the condition that the products meet
the requirements of Rule 4 of the SAFTA Rules of Origin and provided it is
shown to the satisfaction of the relevant Government authorities of the
importing Contracting State that:
(i) An exporter has dispatched those products from the
territory of the exporting Contracting State to the importing Contracting State
where the exhibition is held and has exhibited them there,
(ii) The exporter
has sold the goods or transferred them to a consignee in the importing
Contracting State; and
(iii) The
products have been sold during the exhibition or immediately hereafter to the
importing Contracting State in the state in which they were sent for the
exhibition.
(b)
For the purpose of implementing the above provisions, the Certificate of Origin
must be produced to the relevant Government authorities of the importing
Contracting State.
(c)
Paragraph (a) shall apply to exhibitions, fairs or similar shows or displays
where the products remain under Customs control during these events.
ACTION AGAINST
FRAUDULENT ACTS
Article 20
(a) When it is suspected that fraudulent acts in connection with the
Certificate of Origin have been committed, the Issuing Authorities concerned shall
cooperate in the action to be taken in the territory of each Contracting State
against the persons involved.
(b) Each
Contracting State shall be responsible for providing legal sanctions for
fraudulent acts related to the Certificate of Origin.
Article 21
In the case of a dispute concerning
origin determination, classification of products or other matters, the
Government authorities concerned in the importing and exporting Contracting
States shall consult each other with a view to resolving the dispute.
Appendix-I
CERTIFICATE OF ORIGIN
(SOUTH ASIAN FREE TRADE AREA)
|
1.
Goods consigned from (exporter’s business name, address, country) |
Reference
No. |
||||||
|
|
SOUTH
ASIAN FREE TRADE AREA(SAFTA) |
||||||
|
|
(combined
declaration and certificate) |
||||||
|
|
Issued
in …………… (country) see
notes overleaf |
||||||
|
2.
Goods consigned to (Consignee’s name, address, country) |
|
|
|
|
|
|
|
|
3.
Means of Transport and route(as far as known) |
4.
For Official use |
|
|
|
|
|
|
|
5.
HS Code |
6.
Marks and numbers of packages |
7.
Number and kind of packages: description of goods |
8.
Origin criterion(see notes overleaf) |
9.
Gross weight of other quantity |
10.
Number and date of invoices |
11.
f.o.b. value in US $ |
|
|
12. Declaration by the exporter: The undersigned hereby declares that
the above details and statements are correct: that all the goods were
produced in …………………… (country)and that they comply with
the origin requirements specified for those goods in SAFTA for goods exported
to ……………………… (importing country) |
13. Certificate It is hereby certified on the basis
of control carried out, that the declaration by the exporter is correct |
||||||
|
…………………………
Place and date, signature of authorized signatory |
……………………… Place
and date, signature and Stamp of Certifying authority |
||||||
I General Conditions
To qualify for preference, products must:
a) fall within a
description of products eligible for preference in the schedule of concessions
of SAFTA country of destination;
b) comply with SAFTA
Rules of Origin. Each article in a consignment must qualify separately in its
own right; and
c) comply with the
consignment conditions specified by the SAFTA Rules of Origin. In general,
products must be consigned directly within the meaning of Rule 12 hereof from
the country of exportation to the country of destination.
II Entries to be made
in Box 8
Preference products must be wholly produced or obtained in
the exporting Contracting State in accordance with Rule 5 of the SAFTA Rules of
Origin, or where not wholly produced or obtained in the exporting Contracting
States must be eligible under Rule 6.
a) Products wholly produced or obtained;
enter the letter “A” in Box 8.
b) Products not wholly produced or obtained:
the entry in Box 8 should be as follows:
1. Enter letter “B” in Box 8, for products which meet the
origin criteria according to Rule 8. Entry of letter would be followed by the
value of non-originating material expressed as a percentage of the f.o.b. value
of the products; (example “B” 50 per cent);
2. Enter letter “C” in Box 8 for products which meet the
origin criteria according to Rule 9. Entry of letter “C” would be followed by
the sum of the aggregate content originating in the territory of the exporting
Contracting State expressed as a perc entage of the f.o.b. value of the exported product;
(example “C” 60 per cent);
3. Enter letter “D” in Box 8 for products which meet the
special origin criteria according to Rule 10. Entry of letter would be followed
by the value of non-originating material expressed as a percentage of the
f.o.b. value of the products; (example “D” 40 per cent);
III
Entries to be made in Box 4
In case of issuance of certificates retrospectively Box 4
should bear the words “ISSUED RETROSPECTIVELY”.
IV Entries to be made in Box 13
In case of issuance of certified true copies Box 13 should
bear the words “CERTIFIED TRUE COPY”.
Annex-B - Appendix-II
Format for Exchange of Information on Issuance
of SAFTA Certificate of Origin
|
SNo. |
Ref No. of CO |
Date of Issue |
HS Code |
Description |
f.o.b. value in US $ |
Remarks, if any |