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Customs tariff (determination of origin of goods under the free trade agreement between The Democratic Socialistic Republic of Sri Lanka and The Republic of India) Rules, 2000
Notification No. 19/2000-Cus. (N.T.), dated 1-3-2000
In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely :-
1. Short title and commencement. -
(1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000.
They shall come (2) into force on the date of their publication in the Official Gazette.
These rules shall apply to goods consigned from the territory of either of the Contracting Parties.
3.Determination of Origin.-
No product shall be deemed to be the produce or manufacture of either country unless the conditions specified in these rules are complied with in relation to such products, to the satisfaction of the appropriate Authority.
4.Claim at the time of importation.-
The importer of the product shall, at the time of importation -
(a) make a claim that the products are the produce or manufacture of the country from which they are imported and such products are eligible for preferential treatment under the India-Sri Lanka Free Trade Agreement, (hereinafter referred to as the Agreement), and
(b) produce the evidence specified in these rules.
Explanation. - For the purposes of this notification, "Preferential treatment" in relation to any product means the exemption granted under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2000-Customs dated 1st March, 2000 and includes preferential concessions.
5.Originating products. -
Products covered by the Agreement imported into the territory of any signatory party to the Agreement (hereinafter referred to as the Contracting Party) from another Contracting Party which are consigned directly within the meaning of rule 9, shall be eligible for Preferential Concessions if they conform to the origin requirement under any one of the following conditions :
products wholly produced or obtained in the territory of the (a) exporting Contracting Party as defined in rule 6; or
products not wholly produced or (b) obtained in the territory of the exporting Contracting Party, provided that the said products are eligible under rule 7 or rule 8.
6.Wholly produced or obtained.-
Within the meaning of condition (a) of rule 5, the
following shall be considered as wholly produced or obtained in
the territory of the exporting Contracting Party, namely :-
Explanation : For the purposes of this notification, -
"Vessels" shall refer to the fishing vessels engaged in (A) commercial fishing, registered in the country of the Contracting Party and operated by a citizen or citizens of the Contracting Party or partnership, corporation or association, duly registered in such country, at least sixty per cent of equity of which is owned by a citizen or citizens and/or Government of such Contracting Party or seventy five per cent by citizens and/or Government of the Contracting Parties. However, the goods 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 Party will also be eligible for Preferential treatment. In respect of vessels or factory ships operated by Government agencies, the requirements of flying the flag of the Contracting Party does not apply.
"Factory Ship" means any vessel, as defined, used for (B) processing and/or making onboard goods exclusively from those products referred to in clause (f) of rule 6.
7.Not wholly produced or obtained. -
8.Cumulative rulesof origin. -
In respect of a product, which complies with the origin requirements provided in condition (b) of rule 5 and is exported by any Contracting Party and which has used material, parts or products originating in the territory of the other Contracting Party, the value addition in the territory of the exporting Contracting Party shall be not less than twenty five per cent. of the f.o.b. value of the product under export subject to the condition that the aggregate value addition in the territories of the Contracting Parties is not less than thirty five per cent. of the f.o.b. value of the product under export.
Explanation. - Cumulationas implied by Rule 8, means that only goods which have acquired originating status in the territory of one Contracting Party may be taken into account when used as inputs for a finished product eligible for Preferential Concession in the territory of the other Contracting Party.
9. Direct consignment.-
The following shall be considered to be directly consigned from the exporting country to the importing country, namely:-
(a) if the products are transported without
passing through the territory of any country other than the
countries of the Contracting Parties.
Provided that -
(i) the transit entry is justified for
geographical reason or by considerations related exclusively to
10. Treatment of Packing -
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.
11. Certificates of origin -
Products eligible for a Certificate of origin in the form annexed
Either country may prohibit importation of products containing any inputs originating from States with which it does not have economic and commercial relations.
13. Co-operation between
contracting parties -
|1. Goods consigned from (Exporters' Business Name, Address, Country).||
INDO-SRI LANKA FREE TRADE AGREEMENT (ISFTA)
(Combined declaration and certificate)
(See notes overleaf)
|2. Goods consigned to (Consignee's Name, Address, Country)||4. For Official use|
|3. Means of transport and Route (as far as known)|
|5. Tariff item number||6. Marks and numbers of packages||7. Number and kind of packages: description of goods||8. Origin criterion (see Notes overleaf)||9. Gross weight or other quantity||10. Number and date of invoice|
11. Declaration by the Exporter.
The undersigned hereby declares that the above details and
statements are correct; That all the goods were produced in
and that they comply with the origin requirements specified for those goods in ISFTA for goods exported to
It is hereby certified, on the basis of control carried out
that the declaration by the exporter is correct.
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 concessions in the country of destination under this agreement;
(b) comply with ISFTA 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 ISFTA Rules of Origin. In general, products must be consigned directly within the meaning of Rule 9 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 Party in accordance with Rule 6 of the ISFTA Rules of Origin, or where not wholly produced or obtained in the exporting Contracting Party must be eligible under rule 7 or rule 8.
Products wholly produced or obtained enter the letter 'A' in (a) box 8.
Products not wholly produced or obtained; the entry in box 8 (b) should be as follows :
1. Enter letter `B' in box 8 for products, which meet the origin criterion according to rule 7. Entry of letter would be followed by the sum of the value of materials, parts or produce originating from non-contracting parties or undetermined origin used, expressed as a percentage of the f.o.b. value of the products; [example 'B' - ( ) per cent].
2. Enter letter 'C' in box 8 for products, which meet the origin criteria according to rule 8. Entry of letter 'C' would be followed by the sum of the aggregate content originating in the territory of the exporting Contracting Party expressed as a percentage of the f.o.b. value of the exported product : [example `C' ( ) per cent].