Interim Rules of Origin for Preferential Tariff
Concessions for Trade between India and Thailand
[Notification No. 101/2004-Cus. (N.T),
dated 31-8-2004]
In exercise of the powers conferred by
sub-section (i) of Section 5 of the Customs Tariff Act, 1975 (51
of 1975), the Central Government hereby makes the following
Rules, namely :-
1.Short Tile and Commencement.-
(1) These rules may be called the 'Interim Rules of
Origin'. In determining the origin of products eligible for the
preferential tariff concessions for the Early Harvest Scheme
pursuant to the Framework Agreement between the Republic of India
and the Kingdom of Thailand (hereinafter referred to as "the
Agreement"), the following rules shall apply :
(2) They shall come into force on
the Ist day of September 2004.
Rule 1. Application.-These rules shall
apply to products consigned from the territory of either of the
Parties. These rules shall be superseded and replaced by the
Rules of Origin to be negotiated and implemented by the Parties
under Article 3(6)(ii) of the Agreement for FTA in goods.
Rule 2. Definitions. - For the purpose of
the interim rules of origin :
"A Party" means the individual parties to the
Agreement, that is either the Republic of India or the Kingdom of
Thailand;
"CIF value" means the price paid to the exporter
for the product when it arrives at the port of importation. The
exporter must pay the costs, freight, and insurance necessary to
deliver the product to the named port of destination. The
valuation shall be made in accordance with the Agreement on the
implementation of Article VII of GATT 1994.
"FOB value" means the free-on-board price paid
to the exporter for the product when it leaves the named port of
shipment. Thereafter, the importer will assume the costs
including the necessary expenses for the shipment. The valuation
shall be made in accordance with the Agreement on the
implementation of Article VII of GATT 1994.
"Harmonized system" means the nomenclature of
the Harmonized Commodity Description and Coding System defined in
the International Convention on the Harmonized Commodity
Description and Coding System (done at Brussels on 14 June 1983)
including all legal notes thereto, as in force and as amended
from time to time;
"Identical and interchangeable materials" means
materials being of the same kind and commercial quality,
possessing the same technical and physical characteristics, and
which once they are incorporated into the finished product cannot
be distinguished from one another for origin purposes by virtue
of any markings etc.;
"Indirect material" means goods used in the
production, testing or inspection of goods but not physically
incorporated into the goods, or goods used in the maintenance of
buildings or the operation of equipment associated with the
production of goods, including :
(a)
fuel and energy;
(b)
tools, dies and moulds;
(c)
parts and materials used in the maintenance of equipment and
buildings;
(d)
lubricants, greases, compounding materials and other materials
used in production or used to operate equipment and buildings;
(e)
gloves, glasses, footwear, clothing, safety equipment and
supplies;
(f)
equipment, devices, and supplies used for testing or inspecting
the goods;
(g)
catalysts and solvents; and
(h) any
other goods that are not incorporated into the goods but whose
use in the production of the goods can reasonably be demonstrated
to be a part of that production.
"Material" means raw materials, ingredients,
parts, components, sub-assembly and/or goods that are physically
incorporated into another goods or are subject to a process in
the production of another goods;
"Originating goods" means products that qualify
as originating in accordance with the provisions of Rule 4;
"Packing" means the goods used to protect a good
during its transportation and also packaging material and
containers in which a good is packaged for retail sale;
"Preferential tariff treatment" means the
preferential customs duty rate and treatment available over the
applied Most-Favoured-Nation customs duty to originating goods
pursuant to the rules of origin;
"Product" means the product being manufactured,
even if it is intended for later use in another manufacturing
operation;
"Production" means methods' of obtaining goods
such as growing, mining, harvesting, raising, breeding,
extracting, gathering, collecting, capturing, fishing, trapping,
hunting, manufacturing, producing, processing or assembling etc.;
"Product Specific Rules" means the rules that
specify that the non-originating materials have undergone a
change in tariff classification or a specific manufacturing or
processing operation, or satisfy an ad valorem criterion
or a combination of any of these criteria;
"Non-originating material" means any material
whose country of origin is other than the Parties (imported
non-originating) and any material whose origin cannot be
determined (undetermined origin);
The "territory of India" means the territory of
the Republic of India including its territorial waters and the
air space above it, and the other maritime zones including the
Exclusive Economic Zone and Continental Shelf over which Republic
of India has sovereignty, sovereign rights or exclusive
jurisdiction in accordance with its laws in force, the 1982
United Nations Convention on the law of the sea and international
law;
The "territory of Thailand" means the territory
of the Kingdom of Thailand including its territorial waters and
the air space above its territorial waters and the air space
above it, and the other maritime zones including the Exclusive
Economic Zone and Continental Shelf over which Kingdom of
Thailand has sovereignty, sovereign rights or exclusive
jurisdiction in accordance with its laws in force, the 1982
United Nations Convention on the law of the sea and international
law;
Rule 3. Determination of Origin. - No
product shall be deemed to be originating in either Party unless
the conditions specified in these rules are complied with in
relation to such products and to the satisfaction of the
respective Government Authorities designated to issue the
Certificate of Origin.
Rule 4. Originating Goods. - For the
purposes of these rules, products imported by a Party shall be
deemed to be originating and eligible for preferential tariff
concessions' if they conform to the origin requirements under
anyone of the following :
(a)
Products which are wholly obtained or produced in the territory
of the exporting Party as set out and defined in Rule 5 or
(b)
Products not wholly produced or obtained in the territory of the
exporting Party provided that the said products are eligible
under Rule 6 or Rule 7, and Rule 8.
Rule 5. Wholly produced or obtained. -
Within the meaning of Rule 4(a), the following shall be
considered as wholly produced or obtained in a Party :
(a)
Plant and plant products harvested or grown, there;
(b)
Live animals born and raised there;
(c)
Products obtained from live animals referred to in paragraph (b)
above;
(d)
Products obtained by hunting, trapping, fishing, or aquaculture,
conducted there;
(e)
Minerals and other naturally occurring substances, not included
in paragraph (a) to (d), extracted or taken from its soil,
waters, seabed or beneath their seabed;
(f)
Products taken from the water, seabed or beneath the seabed
outside the territorial waters of a Party, provided that the
Party has the rights to exploit such water, seabed and beneath
the seabed in accordance with the United Nations Convention on
the Law of the sea;
(g) Products of sea
fishing and other marine products taken from outside its
territory, by its vessels, ;
(h) Products processed and/or
made on board its factory ships6, , exclusively from
products referred to in paragraph (g) above;
(i)
Articles collected there which can no longer perform their
original purpose nor are capable of being restored or repaired
and are fit only for disposal or recovery of parts of raw
materials, or for recycling purposes; and
(j)
Products obtained or produced in a Party solely from products
referred to in paragraphs (a) to (i) above.
Rule 6. Not-wholly produced or obtained. -
(a) For the purposes of rule 4(b), the following general criteria
should be applied, provided that the final process of the
manufacture is performed within the territory of the exporting
party and subject to rule 8 :
(i) local value added
content criterion,
(ii) a change in tariff
classification criterion between the export product and all
non-originating materials used in its production.
(b) Products specified in Annexure-A which
fulfil one or a combination of the above criteria shall be
considered as originating from the exporting Party provided that
the final process of the manufacture is performed within the
territory of the exporting Party and subject to Rule 8.
(c) For the products not specified in Annexure-A
as per Rule 6(b), the following criteria shall be applied in
determining the origin of not-wholly produced or obtained
products provided that the final process of the manufacture is
performed within the territory of the exporting Party and subject
to Rule 8 :
(i) local value
added content of 40% meaning thereby that the total value of
materials originating from the countries other than the Parties
or of undetermined origin (that is non-originating materials)
used does not exceed 60% of the FOB value of the product so
produced or obtained; and
(ii) change in tariff
heading at the 4 digit level of Harmonised System where the final
export product is classified differently from all the
non-originating materials used in its production.
(d) The formula for calculation of
local value added content is as follows :
FOB value of the
export product
|
-
|
Value of non
originating materials
|
x 100 =
|
% of Local Value Added Content (LVAC)
|
FOB value of the
export product
|
(e) The value of the non-originating
materials shall be :
(i) the CIF value at
the time of importation of the materials, parts or produce;
and/or
(ii) the earliest
ascertained price paid for the materials, parts or produce of
undetermined origin in the territory of the Party where the
working or processing takes place.
Rule 7. Cumulative Rule of Origin. -
Unless otherwise provided for, products which comply with origin
requirements provided for in Rule 4 and which are used in the
territory of a Party as materials for a finished product eligible
for preferential treatment under the Agreement shall be
considered as products originating in the territory of the Party
where working or processing of the finished product has taken
place subject to fulfilment of conditions of Rule 8 and that the
aggregate India-Thailand value added content on the final product
is not less than 40% or a the local value added content specified
for products in Annexure-A.
Rule 8. Minimal Operation and 'Processes.
- The following operations or processes are considered to be
insufficient to confer the status of originating products,
whether or not there is a change in tariff classification :
(a)
Operations to ensure the preservation of products in good
condition during transport and storage (such as drying, freezing,
keeping in brine, ventilation, spreading out, chilling, placing
in salt, sulphur dioxide or other aqueous solutions, removal of
damaged parts, and like operations);
(b)
Simple operations consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including the
making-up of sets of articles), washing, painting, cutting;
(c)
Changes of packing and breaking up and assembly of consignments;
(d)
Simple slicing, and repacking or placing in bottles, flasks,
bags, boxes, fixing on cards or boards, etc.;
(e)
The affixing of marks, labels or other like distinguishing signs
on products or their packaging;
(f)
Simple mixing of products, provided the characteristics of the
obtained products are not essentially different from those of
mixed products;
(g)
Simple assembly of parts of products to constitute a complete
product;
(h)
Disassembly;
(i)
Slaughter of animals;
(j)
Mere dilution with water or another substance that does not
materially alter the characteristics of the goods;
(k)
Simple cleaning, including removal of oxide, oil, paint or other
coverings;
(l)
Oil application; and
(m) A
combination of any of the two operations referred to in (a) to
(l).
Rule 9. Direct consignment. - The
following shall be considered to be directly consigned from the
exporting Party to all custom points of the importing Party;
(a)
if the products are transported without passing through the
territory of any country other than the Parties;
(b)
the products whose transport involves transit through one or more
intermediate country with or without transhipment or temporary
storage in such countries, provided that :
(i) The transit entry
is justified for geographical
reason or by consideration related exclusively to
transport requirements;
(ii) The products have not
entered into trade or consumption there; and
(iii) The products have not
undergone any operation there other than unloading and reloading
or any operation required to keep them in good condition.
Rule 10. Treatment of packing.- (a)
Packages and Packing Materials for retail sale :
(i)
The packages and packing materials for retail sale, when
classified together with the packaged product, according to
General Rule 5(b) of the Harmonised System, shall not be taken
into account for considering whether all non-originating
materials used in the manufacture of a product fulfil the
criterion corresponding to a change of tariff classification of
the said product.
(ii) If the product is
subject to an ad valorem percentage criterion, the value
of the packages and packing materials for retail sale shall be
taken into account in its origin assessment, in case they are
treated as being one for customs purposes with the products in
question.
(b) Containers and packing materials
for transport.
The containers and packing materials
exclusively used for the transport of a product shall not be
taken into account for determining the origin of any product, in
accordance with General Rule 5(b) of the Harmonized System.
Rule 11. Accessories, Spare parts and
Tools. - Each Party shall provide that accessories, spare parts
and tools delivered with a product that form part of the
product's standard accessories, spare parts and tools, shall be
treated as originating products if the product is an originating
product, and shall be disregarded in determining whether all the
non-originating materials used in the production of the product
undergo the applicable change in tariff classification, provided
that :
(a)
The accessories, spare parts and/or tools are not invoiced
separately from the product;
(b)
The quantities and value of the accessories, spare parts and/or
tools are standard trade practice for the originating product in
the domestic market of the exporting Party; and
(c)
If the product is subject to a local value added content
criterion, the value of such accessories, spare parts and/or
tools shall be taken into account as originating or non
originating materials, as the case may be, in calculating the
local value added content.
Rule 12. Indirect materials.- An indirect
material shall be treated as an originating material without
regard to where it is produced and its value shall be the cost
registered in the accounting records of the producer of the
export product.
Rule 13. Identical and Interchangeable
materials.- For the purposes of determining origin of product
utilizing identical and interchangeable originating and
non-originating materials, mixed or physically combined, the
origin of such materials can be determined by generally accepted
accounting principles of stock control applicable in the
exporting party.
Rule 14. Certification of Origin.- A
claim that products shall be accepted as eligible for
preferential concessions in the importing Party shall be
supported by a Certificate of Origin issued by a Government
authority designated by the exporting Party and notified to the
other Party to the Agreement in accordance with the Operational
Certification Procedures, as set out in Annexure- B.
Rule 15. Review and modification.- These
rules may be reviewed and modified as and when necessary upon
request of a Party and may be open to such reviews and
modifications as may be agreed upon.
ANNEXURE-A
Tariff item (HS2002)
|
Description of products
|
Applicable Rule
|
1604
|
Prepared or preserved fish; caviar and
caviar substitutes prepared from fish eggs
|
|
1.
|
160411
|
- - Salmon
|
Local Value Added Content 20%
|
2.
|
160413
|
- - Sardines, sardinella and brisling or sprats
|
Local Value Added Content 30%
|
3.
|
160415
|
- - Mackerel
|
Local Value Added Content 30%
|
1605
|
|
Crustaceans, molluscs and other aquatic
invertebrates, prepared or preserved
|
|
4.
|
160510
|
- Crab
|
Local Value Added Content 30%
|
7104
|
|
Synthetic or reconstructed precious or
semi-precious stones, whether or not worked or graded but not
strung, mounted or set; ungraded synthetic or reconstructed
precious or semi-precious stones, temporarily strung for
convenience of transport
|
|
5.
|
710490
|
- Other
|
Change at 4-digit H.S. level (Change to sub-heading
710490 from any other heading), provided that there is a
Local Value Added Content not less than 20%
|
7105
|
|
Dust and powder of natural or synthetic
precious or semi-precious stones
|
|
6.
|
710510
|
- Dust and powder of diamonds
|
Change at 4-digit H.S. level (Change to sub-heading
710510 from any other heading, provided that there is a Local
Value Added Content not less than 20%
|
7113
|
|
Articles of jewellery and parts thereof, of
precious metal or of metal clad with precious metal
|
|
7.
|
711319
|
- - Of precious metal, whether or not plated or clad
with precious metal
|
Changed at 4-digit H.S. Level (Change to sub-heading
711319 from any other heading), provided that there is a
Local Value Added Content not less than 20%.
|
8413
|
|
Pumps for liquids, whether or not fitted
with a measuring device; liquid elevators
|
|
8.
|
841381
|
- - Pumps
|
Change at 6-digit H.S. Level (Change to sub-heading
841381 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
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
|
|
9.
|
841451
|
- - Table, floor, wall, window, ceiling or roof fans,
with a self-contained electric motor of an output not
exceeding 125 W
|
Change at 6-digit H.S. level (Change to sub-heading
841451 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
10.
|
841459
|
- - Other fans
|
Change at 6-digit H.S. level (Change to sub-heading
841459 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
11.
|
841490
|
- Parts
|
Change at 6-digit H.S. level (Change to sub-heading
841490 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8415
|
|
Air conditioning machines, comprising a
motor-driven fan and elements for changing the temperature
and humidity, including those machines in which the humidity
cannot be separately regulated
|
|
12.
|
841510
|
- Window or wall types, self-contained or
"split-system"
|
Change at 6-digit H.S. level (Change to sub-heading
841510 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8418
|
|
Refrigerators, freezers and other
refrigerating or freezing equipment, electric or other; heat
pumps other than air conditioning machines of heading 84.15
|
|
13.
|
841821
|
-- Refrigerators, household type : compression-type
|
Change at 6-digit H.S. level (Change to sub-heading
841821 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8437
|
|
Machines for cleaning, sorting or grading
seed, grain or dried leguminous vegetables; machinery used in
the milling industry or for the working of cereals or dried
leguminous vegetables, other than farm-type machinery
|
|
14.
|
843780
|
- Other machinery
|
Change at 6-digit H.S. level (Change to sub-heading
843 780 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8479
|
|
Machines and mechanical appliances having
individual functions, not specified or included elsewhere in
this Chapter
|
|
15.
|
847989
|
- - Other machines and mechanical appliances: other
than sub-heading 847981 and 847982
|
Change at 6-digit H.S. level (Change to sub-heading
847989 from any other sub-heading, provided that there is a
Local Value Added Content not less than 40%
|
8481
|
|
Taps, cocks, valves and similar appliances
for pipes, boiler shells, tanks, vats or the like, including
pressure-reducing valves and thermostatically controlled
valves
|
|
16.
|
848180
|
- Other appliances
|
Change at 6-digit H.S. level (Change to sub-heading
848180 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8482
|
|
Ball or roller bearings
|
|
17.
|
848210
|
- Ball bearings
|
Change at 6-digit H.S. level (Change to sub-heading
848210 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8504
|
|
Electrical transformers, static converters
(for example, rectifiers) and inductors
|
|
18.
|
850431
|
-- Other transformers having a power handling capacity
not exceeding 1 kVA
|
Change at 6-digit H.S. level (Change to sub-heading
850431 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8512
|
|
Electrical lighting or signalling equipment
(excluding articles of heading 8539), windscreen wipers,
defrosters and demisters, of a kind used for cycles or motor
vehicles
|
|
19.
|
851220
|
- Other lighting or visual signalling equipment
|
Change at 6-digit H.S. level (Change to sub-heading
851220 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8517
|
|
Electrical apparatus for line telephony or
line telegraphy, including line telephone sets with cordless
handsets and telecommunication apparatus for carrier-current
line systems or for digital line systems; videophones
|
|
20.
|
851711
|
- - Line telephone sets with cordless handsets
|
Change at 6-digit H.S. level (Change to sub-heading
851711 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
21.
|
851790
|
- Parts
|
Change at 6-digit H.S. level (Change to sub-heading
851790 from any other sub-heading) provided that there is a
Local Value Added Content not less than 40%
|
8528
|
|
Reception apparatus for television, whether
or not incorporating radio-broadcast receivers or sound or
video recording or reproducing apparatus; video monitors and
video projectors
|
|
22.
|
852812
|
- - Reception apparatus for television, whether or not
incorporating radio-broadcast receivers or sound or video
recording or reproducing apparatus: colour
|
Change at 6-digit H.S. level (Change to sub-heading
852812 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
8540
|
|
Thermionic, cold cathode or photo-cathode
valves and tubes (for example, vacuum or vapour or gas filled
valves and tubes, mercury arc rectifying valves and tubes,
cathode-ray tubes, television camera tubes)
|
|
23.
|
854011
|
- - Cathode-ray television picture tubes, including
video monitor cathode-ray tubes: colour
|
Change at 6-digit H.S. level (Change to sub-heading
854011 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
9032
|
|
Automatic regulating or controlling
instruments and apparatus
|
|
24.
|
903289
|
- - Other instruments and apparatus other than
sub-heading 903281
|
Change at 6-digit H.S. level (Change to sub-heading
903289 from any other sub-heading), provided that there is a
Local Value Added Content not less than 40%
|
ANNEXURE-B
OPERATIONAL CERTIFICATION PROCEDURES FOR
INTERIM RULES OF ORIGIN FOR PRODUCTS ELIGIBLE FOR PREFERENTIAL
TARIFF FOR THE EARLY HARVEST SCHEME UNDER THE FRAMEWORK
AGREEMENT FOR ESTABLISHING FREE TRADE AREA BETWEEN THE KINGDOM
OF THAILAND AND REPUBLIC OF INDIA
For the purpose of implementing the
Interim Rules of Origin for the Early Harvest Scheme under the
Framework Agreement for Establishing Free Trade Area between
Thailand and India (ITFTA) the following operational procedures
on the issuance and verification of the Certificate of Origin
(Form FTA) and the other related administrative matters, shall be
followed :
AUTHORITIES
Rule 1
The Certificate of Origin shall be issued
by the Government authorities of the exporting Party.
Rule 2
(a) The Parties shall submit each
other of the names and addresses of their respective Government
authorities issuing the Certificate of Origin as well as provide
specimen signatures and specimen of official seals used by the
Government authorities.
(b) Any change in names, addresses,
or official seals shall be promptly informed in the same manner.
Rule 3
For the purpose of verifying the
conditions for preferential treatment, the Government authority
designated to issue the certificate of origin (herein after
referred to as issuing authority) shall have the right to call
for any supporting documentary evidence or to carry out any check
considered appropriate.
APPLICATIONS
Rule 4
The manufacturer and/or exporter of the
products qualified for preferential treatment shall apply in
writing to the relevant Issuing Authority requesting for the
pre-exportation verification of the origin of the products. 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. The pre-exportation verification may not
apply to the products of which, by their nature, origin can be
easily verified.
Rule 5
Before exporting the products under
preferential treatment, the exporter or his authorized
representative shall submit a written application for the
Certificate of Origin together with appropriate supporting
documents proving that the products to be exported qualify for
the issuance of Certificate of Origin.
PRE-EXPORTATION EXAMINATION
Rule 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 application and the Certificate of Origin are duly completed
and signed by the authorized signatory;
(b)
The origin of the product is in conformity with the
India-Thailand Interim Rules of Origin;
(c)
The other statements of the Certificate of Origin correspond to
supporting documentary evidence submitted;
(d)
Description, quantity and weight of goods, marks and number of
packages, number and kinds of packages, as specified, conform to
the consignment to be exported.
ISSUANCE OF CERTIFICATE OF ORIGIN
Rule 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
Attachment 1. It shall be made in English.
(c) The Certificate of Origin shall
comprise of one original and three (3) carbon copies of the
following colours :
Original
|
-
|
Blue
|
Duplicate
|
-
|
White
|
Triplicate
|
-
|
White
|
Quadruplicate
|
-
|
White
|
(d) Each Certificate of Origin shall
bear a printed distinctive number and a reference number
separately given by each place or office of issuance.
(e) The original copy, together with
the triplicate, shall be forwarded by the exporter to the
importer for submission of the original copy to the Customs
Authority at the port or place of importation. The duplicate
shall be retained by the issuing authority in the exporting
Party. The triplicate shall be retained by the importer and the
quadruplicate shall be retained by the exporter.
Rule 8
To implement the provisions of Rule 5,
Rule 6 and Rule 7 of the India-Thailand Interim Rules of Origin,
the Certificate of Origin issued by the exporting Party shall
indicate the relevant rules and applicable percentage of local
value added content in Box 8.
Rule 9
Neither erasures nor superimpositions
shall be allowed on the Certificate of Origin. Any alteration
shall be made by striking out the erroneous materials and making
any addition required. Such alterations shall be approved by an
official authorized signing the Certificate of Origin and
certified by the Issuing Authority. Unused spaces shall be
crossed out to prevent any subsequent addition.
Rule 10
(a) The Certificate of Origin shall
be issued by the relevant Issuing Authority of the exporting
party at the time of exportation whenever the products to be
exported can be considered originating in that Party within the
meaning of the India-Thailand Interim Rules of Origin.
(b) In exceptional cases where a
Certificate of Origin has not been issued at the time of
exportation due to involuntary errors or omissions or other valid
causes, the Certificate of Origin may be issued retroactively but
no longer than 45 days from the date of shipment, bearing the
word "ISSUED RETROACTIVELY".
Rule 11
In the event of theft, loss or destruction
of a Certificate of Origin, the exporter may apply in writing to
the Issuing Authority which issued it for a certified true copy
of the original and the triplicate to be made on the basis of the
export documents in their possession bearing the endorsement of
the word "CERTIFIED TRUE COPY FOR THE ORIGINAL CERTIFICATE
NO...DATED..." in Box 12. 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 and on condition that the
exporter provides to the relevant issuing authority the
quadruplicate copy. The validity of certified true copy of the
Certificate of Origin would be same as that of the original
certificate so issued.
PRESENTATION
Rule 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.
Rule 13
The following time limit for the
presentation of the Certificate of Origin shall be observed :
(a) Certificate of
Origin must be submitted to the Customs Authority of the
importing Party within the validity period from the date of
endorsement by the relevant Issuing Authority of the exporting
Party;
(b) Where the
Certificate of Origin is submitted to the relevant Government
authority of the importing party 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 party may accept
such Certificate of Origin provided that the products have been
imported before the expiration of the validity of the Certificate
of Origin.
Rule 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 Party 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.
Rule 15
(a) The importing Party may request
a retroactive 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
particular 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 Party may suspend the provisions on preferential
treatment while awaiting the result of verification. However, it
may release the products to the importer subject to any
administrative measures deemed necessary, provided that they are
not held to be subject to import prohibition or restriction and
there is no suspicion of fraud.
(d) The Issuing Authority receiving
a request for retroactive check shall respond within three (3)
months after the receipt of the request.
Rule 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 Party by an official authorized signing
the Certificate of Origin and certified by the Issuing Authority.
(c) Any information communicated
among the government authorities shall be treated as confidential
and shall be used for the validation of Certificates of Origin
purposes only.
SPECIAL CASES
Rule 17
When destination of all or parts of the
products exported to specified port is changed, before or after
their arrival in the territory of the party, the following Rules
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 Party
as specified in the Certificate of Origin, the exporter shall
apply in writing, accompanied with the issued Certificate of
Origin, for the new issuance for all or parts of products.
Rule 18
For the purpose of implementing Rule 9(b)
of the India-Thailand Interim Rules of Origin, where
transportation is effected through the territory of one or more
non-parties, the following shall be produced to the Government
authorities of the importing party :
(a)
A through Bill of Lading issued in the exporting Party;
(b)
A Certificate of Origin issued by the relevant Government
authority of the exporting Party;
(c)
A copy of the original commercial invoice in respect of the
product; and
(d)
Supporting documents in evidence that the requirements of Rule
9(b) of the India-Thailand Interim Rules of Origin are being
complied with.
Rule 19
(a) Products sent from an exporting
Party for exhibition in another party and sold during or after
the exhibition for importation into a party shall benefit from
the India-Thailand preferential tariff treatment on the condition
that the products meet the requirements of the India-Thailand
Interim Rules of Origin provided it is shown to the satisfaction
of the relevant Government authorities of the importing Party
that :
(i) An exporter has dispatched
those products from the territory of the exporting Party to the
Country 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 Party; and
(iii) The products have been sold during the
exhibition or immediately thereafter to the importing Party 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 Party.
The name and address of the exhibition must be indicated, a
certificate issued by the relevant Government authority of the
Party where the exhibition took place together with supporting
documents prescribed in Rule 18(d) may be required.
(c) Paragraph (a) shall apply to any
exhibitions, fairs or similar shows or displays where the
products remain under Customs control during these events.
ACTION AGAINST FRAUDULENT ACTS
Rule 20
(a) When it is suspected that
fraudulent acts in connection with the Certificate of Origin have
been committed, the Government Authorities concerned shall
cooperate for appropriate action to be taken in the respective
Party against the persons involved.
(b) Each Party shall provide legal
sanctions for fraudulent acts related to the Certificate of
Origin.
Rule 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
Parties shall consult each other with a view to resolving the
dispute.
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