India-MERCOSUR Customs Tariff (Determination of Origin of
Goods under the Preferential Trade Agreement) Rules, 2009
[TO BE PUBLISHED IN PART-II,
SECTION-3, SUB-SECTION (ii)]
THE GAZETTE OF INDIA,
EXTRAORDINARY
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and
Customs
Notification No. 56/2009 -
Customs (N.T.)
New Delhi, 30th May, 2009
9 Jyaistha, 1931 (SAKA)
Rule 1.
Short title and commencement
Rule 2. Definitions
Rule 3. General requirements
Rule 4. Cumulation of origin
Rule 5.
Wholly produced or obtained products
Rule 6.
Not wholly produced or obtained products
Rule 7. Processes or operations considered as
insufficient to confer originating status
Rule 8. Accessories, spare parts and tools
Rule 9. Fungible Materials
Rule 10. Sets
Rule 11. Packages and packing materials for retail sale
Rule 12. Containers and packing materials for transport
Rule 13. Neutral elements or indirect materials
Rule 14. Direct transport, Transit and Trans-shipment
Rule 15. Origin Certification
Rule 16. Operations carried out by
third operators
Rule 17. Issue of Origin Certificates
Rule 18.
Presentation of an Origin Certificate
Rule 19.-23 Competent Authorities
Rule 24. Investigation Proceedings
Rule 25. – 27 Documentation
Rule 28. Investigation Period
Rule 29. – 30 Investigation Process
Rule
31. Investigation Concludes
Rule
32. Investigation Established
Rule
33. Competition
Rule
34. Proceedings of Verification
Rule 35. Receipt of the
Communication
Rule
36. Time Periods
Rule
37. Special Economic Zones
S.O. … (E) – 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:-
Rule 1. Short title and commencement
(1) These
rules may be called the Customs Tariff (Determination of Origin of Goods under
the Preferential Trade Agreement between the Governments of MERCOSUR Member
States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the
Republica Oriental del Uruguay and the Republic of India) Rules, 2009
(hereinafter referred as the “Rules”).
(2) They shall come into force on
the 1st day of June 2009
General Provisions
Rule 2. Definitions
For the purpose of these Rules:
(a) "chapters",
"headings" and “subheadings” mean the chapters, the headings and the
subheadings (two, four and six digit codes respectively) used in the
nomenclature which makes up the Harmonized System or HS;
(b) “CIF price” means the price paid to the
exporter for the product when the goods pass the ship’s rail at the port of
importation. The exporter pays the
costs and freight necessary to deliver the goods to the named port of
destination;
(c) "classification"
refers to the classification of a product or material under a particular
subheading of the HS at 6 digit level and of the respective national tariff
schedules of the Signatory Parties at the 8 digit level.
(d) "customs value" means the value as determined in
accordance with the Article VII and the Agreement on Implementation of Article
VII of GATT 1994 (WTO Agreement on Customs Valuation);
(e) “FOB price” means the price paid to the exporter for the product
when the goods pass the ship´s rail at the named port of shipment, thereafter,
the importer assumes all the costs including the necessary expenses to the
shipment;
(f) "goods" means both materials and products
(g) "Harmonized
System" means the nomenclature which makes up the Harmonized Commodity Description
and Coding System including the chapters and the corresponding number codes,
section notes and chapter notes, as well as the General Rules for their
interpretation;
(h) “manufacture" means any kind of working or processing
including assembly or specific operations;
(i) "material" means raw materials,
ingredients, parts, components, subassembly and/or goods that are physically
incorporated into another good or are subject to a process in the production of
another good;
(j) “product” means the product being
manufactured, even if it is intended for later use in another manufacturing
operation;
(k) The “territory of India” means the territory of the Republic of
India including its territorial waters and the air space above its territorial
waters 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 the Member States of MERCOSUR”
means the respective territories of the Member States of MERCOSUR, including
their respective territorial seas and the air space above, and other maritime
zones, including the Exclusive Economic Zones and Continental Shelves over
which they respectively have sovereignty, sovereign rights or exclusive
jurisdiction in accordance with their respective laws in force, the 1982 United
Nations Convention on the Law of the Sea and international law.
(l) "value of originating materials"
means the value of such materials on the basis of FOB value.
Section II – Criteria
for Originating Goods
Rule 3. General requirements
For the purpose of implementing the Preferential Trade Agreement between
the Governments of MERCOSUR Member States comprising the Argentine Republic,
the Federative Republic of Brazil, the
Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India
(hereinafter referred as the “Agreement”) , the following goods shall be
considered as originating from a Signatory Party:
(a) The goods
wholly produced or obtained in the territory of the Signatory Party as defined
in Rule 5 of these Rules;
(b) The goods
not wholly produced in the territory of the Signatory Party, provided that the
said products are eligible under Rule 4 or Rule 6 read with Rule 7 of these
Rules.
2. The
provisions of paragraph 1 above excludes used or second hand goods.
Rule 4. Cumulation of origin
Goods originating in any of the Signatory Party
when used as an input for a finished product in another Signatory Party, shall
be considered originating in the latter.
Rule 5. Wholly produced or obtained products
The following shall be
considered as wholly produced or obtained in the territory of any of the Signatory Party:
(a) mineral
products extracted from the soil or subsoil of any of the Signatory Parties,
including its territorial seas, continental shelf or exclusive economic zone;
(b) plants [1] and plant products grown, harvested, picked or gathered
there including in its territorial seas, continental shelf or exclusive
economic zone;
[1] Plant refers to all plant life ,including forestry products, fruits,
flowers, vegetables, trees, sea weeds and fungi.
(c) live animals [2] born and raised there,
including by aquaculture;
[2] Animals referred to in paragraph (c), (d) and (e) covers all animal life,
including mammals, birds, fish, crustaceans, molluscs and reptiles.
(d) products from live animals as
in (c) above;
(e) animals
and products thereof obtained by hunting, trapping, collecting, fishing and
capturing there; including in its territorial seas, continental shelf or in the
exclusive economic zone;
(f) waste and scrap resulting from utilization,
consuming or manufacturing operations conducted in the territory of any of the
Parties, provided they are fit only for the recovery of raw materials
(g) products obtained from the seabed and subsoil
beyond the limits of national jurisdiction are considered to be :
(i) wholly obtained in the State that has exploitation
rights granted by the International Seabed Authority.
(ii) wholly obtained in the sponsoring State of a
natural or juridical person that has exploitation rights, granted by the
International Seabed Authority.
(h) goods produced in any of the Parties exclusively from the products
specified in subparagraphs (a) to (g) above.
Rule 6. Not wholly produced or obtained
products
1. For the
purpose of Rule 3(1) (b) the products are considered to be originating when the
CIF value of all non – originating materials from countries other than the
Signatory Parties and/or of undetermined origin used in its manufacture does
not exceed 40% of the FOB value of the final product and the final process of
manufacture is performed within the territory of the exporting Signatory Party
subject to fulfillment of the provisions of Rule 7.
2. For the
purposes of determining the CIF value of non – originating materials for
countries without a coastline, the first seaport or inland waterway port
located in any of the other Signatory Parties, through which those non –
originating materials have been imported shall be considered as port of
destination.
3. The value
of the non-originating materials, parts or produce shall be:
i) The CIF
value at the time of importation of the products where this can be proven; or
ii) The
earliest ascertained price paid for the products of undetermined origin in the
territory of the Signatory Party where the working or processing takes place:
4. The formula for 60% value added is as
follows:
CIF Value
of imported + CIF Value of
Non-originating materials,
Undetermined Origin
Parts or Produce
Materials, Parts or Produce
----------------------------------------------------------------------------- X 100% <40%
FOB price
Rule 7. Processes or operations considered as
insufficient to confer originating status
In the case
of the products which have non-originating materials, the following operations,
inter alia, shall be considered as insufficient working or processing to confer
the status of originating products, whether or not the requirements of Rule 6
are satisfied:
(a) preserving operations to ensure that the
products remain in good condition during transport and storage such as
aeration, drying, refrigeration, immersion in salty or sulphured water or in
water added with other substances, extraction of damaged parts and similar
operations;
(b) Dilution in water or in any other substance
which does not substantially alter the product characteristics;
(c) Simple operations such as removal of dust,
sifting, screening, sorting, classifying, grading, matching, washing, painting,
husking, stoning of seeds, slicing and cutting;
(d) simple change of package and breaking-up and
assembly of packages;
(e) simple packing in bottles, cans, flasks, bags,
cases, boxes, fixing on cards or boards and all other simple packaging
operations;
(f) affixing or printing marks, labels, logos and
other like distinguishing signs on products or their packaging;
(g) simple cleaning, including removal of oxide,
oil, paint or other coverings;
(h) simple assembly of parts to constitute a
complete article or disassembly of products into parts, in accordance with
General Rule 2a of the Harmonised System;
(i) slaughter of animals;
(j) simple mixing of products, provided the
characteristics of the obtained product are not essentially different from
those of the mixed products;
(k) oil application;
(l) a combination of two or more of the above operations.
Rule 8. Accessories, spare parts and tools
1. Accessories, spare parts or tools delivered
with the good that form part of the good's standard accessories, spare parts,
or tools, shall be considered as originating if the good originates and shall
be disregarded in determining whether all the non-originating materials used in
the production of the good undergo the applicable change in tariff
classification, provided that:
a) the accessories, spare parts or tools are not invoiced separately
from the good, notwithstanding they are detailed separately in the invoice;
b) the quantities and value of the accessories, spare parts or tools
are customary for the good.
2. Each Signatory Party shall provide that if a
good is subject to a value added requirement, the value of accessories, spare
parts, or tools shall be taken into account as originating or non-originating
materials, as the case may be, in calculating the value added.
Rule 9. Fungible Materials
1. For the
purpose of establishing if a product is originating when in its manufacture are
utilized originating and non-originating fungible materials, mixed or
physically combined, the origin of such materials can be determined by any of
the inventory management methods applicable in the Signatory Party.
2. Where considerable cost or material difficulties arise in keeping
separate stocks of originating and non-originating materials which are
identical and interchangeable, the customs authorities may, at the written
request of those concerned, authorise the "accounting segregation"
method to be used for managing such stocks.
3. This
method must be able to ensure that the number of products obtained which could
be considered as "originating" is the same as that which would have
been obtained if there had been physical segregation of the stocks.
4. The
customs authorities may grant such authorisation, subject to any conditions
deemed appropriate.
5. This method is recorded and applied on the basis of the general
accounting principles applicable in the country where the product was
manufactured.
6. The
beneficiary of this facilitation may issue or apply for proofs of origin, as
the case may be, for the quantity of products which may be considered as
originating. At the request of the customs authorities, the beneficiary shall
provide a statement of how the quantities have been managed.
7. The customs authorities shall monitor the use made of the
authorisation and may withdraw it at any time whenever the beneficiary makes improper
use of the authorisation in any manner whatsoever or fails to fulfil any of the
other conditions laid down in these Rules.
Rule 10. Sets
Sets, as defined in General
Rule 3 of the Harmonised System, shall be regarded as originating when all component
products are originating. Nevertheless, when a set is composed of originating
and non originating goods, the set as a whole shall be regarded as originating,
provided that the CIF value of the non originating goods utilized in the
composition of the set does not exceed 15% percent of the FOB price of the set.
Rule 11. Packages and packing materials for
retail sale
1. 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.
2. If the
product is subject to value added 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
goods in question.
Rule 12. 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 good, in accordance with General Rule 5 (b) of
the Harmonized System.
Rule 13. Neutral elements or indirect
materials
1. “Neutral
elements" or “Indirect materials” 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) energy and
fuel;
(b) plant and
equipment,;
(c) tools, dies,
machines and moulds;
(d) parts and
materials used in the maintenance of plant, equipment and buildings;
(e) goods which do
not enter into the final composition of the product;
(f) gloves,
glasses, footwear, clothing, safety equipment, and supplies;
(g) equipment,
devices, and supplies used for testing or inspecting the goods.
2. Each Signatory Party shall provide that an indirect material shall
be considered to be an originating material without regard to where it is
produced. Its value shall be the cost registered in the accounting records of
the producer of the export product.
Rule 14. Direct transport, Transit and
Trans-shipment
In order
for the originating goods or products to benefit from the preferential
treatment provided for under the Agreement, they shall be transported directly
between the exporting Signatory Party and the importing Signatory Party. The
goods or products are transported directly provided:
1. They are transported through the territory of
one or more Signatory Parties;
2. They are in transit through one or more
territories of third countries, with or without trans-shipment or temporary
warehousing in such territories, under the surveillance of the customs
authorities therein, provided that:
i) the transit
entry is justified for geographical reasons or by consideration related
exclusively to transport requirements;
ii) they are not
intended for trade, consumption, use or employment in the country of transit;
iii) they do not undergo operations other than unloading,
reloading or any operation designed to preserve them in good condition;
Section III – Proof of Origin
Rule 15. Origin Certification
1. The Origin Certificate is the document that
certifies that goods fulfil the origin requirements as set out in these Rules
so that they can benefit from the preferential tariff treatment as foreseen in
the Agreement. The said Certificate is valid for only one importing operation
concerning one or more goods and its original copy shall be included in the
documentation to be presented at the customs authorities of the importing
Signatory Party.
2. The issue and control of Origin Certificates
shall be under the responsibility of a Government office in each Signatory
Party. The Origin Certificates shall be directly issued by those authorities or
through delegation as referred to in Rule 17(5)
3. The
Origin Certificate shall be issued in accordance with the sample certificate of
origin and notes for completion thereof, attached as Appendix-I to these Rules
and upon a sworn declaration by the final producer of the goods and the
respective commercial invoice.
4. In all
cases, the number of the commercial invoice shall be indicated in the box
reserved for this purpose in the Origin Certificate.
Rule 16. Operations
carried out by third operators
1. If the traded good
is invoiced by an operator from a third country, be it a Signatory Party or
not, for the issue of the Origin
Certificate, the final producer or exporter of the good shall present the first
commercial invoice and a corresponding sworn declaration by the final producer
certifying that the goods fulfil the origin criteria of these Rules. Value
addition carried out only in the Signatory Party shall be taken into account
for calculation of local value addition.
2. The producer
or the exporter from the country of origin shall inform in the respective
Origin Certificate, in the box reserved for “observations”, that the good
corresponding to the said Certificate shall be invoiced by a third operator,
reproducing the following data from the commercial invoice issued by this
operator: name, address, country, number and date.
3. If it is not possible to comply with the requirements mentioned in
Rule 16(2), the Commercial Invoice attached to the Importation Request shall
contain a Sworn Declaration attesting that the Commercial Invoice corresponds
to the Origin Certificate. The Sworn Declaration shall convey the corresponding
number and the date of issue of the origin certificate and shall be signed by
the operator. In the event of non-compliance of this requirement, the customs
authorities shall not accept the Certificate of Origin and shall not grant the
tariff preferences established in this Agreement.
Rule 17. Issue of Origin
Certificates
1. For the issue of an Origin Certificate, the
final producer or exporter of the good shall present the corresponding
commercial invoice and a request containing a sworn declaration by the final
producer certifying that the goods fulfil the origin criteria of these Rules,
as well as the necessary documents supporting such a declaration. The said
sworn declaration shall contain at least the following data:
a) Individual’s name or company name;
b) Legal domicile;
c) Description of the good to be exported and
its tariff classification;
d) FOB value of the goods to be exported;
e) Information relating to the good to be
exported, which must indicate:
i) materials,
components and/or parts originating from the exporting Signatory Party;
ii) materials,
components and/or parts originating from other Signatory Parties, indicating:
1) origin;
2) tariff classification;
3) CIF value, in US dollars;
4) Percentage on the total value of the final
product.
iii) materials,
components and/or parts non-originating from the Signatory Parties, indicating:
1) exporting country;
2) tariff classification;
3) CIF value, in US dollars;
4) Percentage on the total value of the final
product.
iv) description of the manufacturing process.
2. The description of the good in the sworn
origin declaration, which certifies the fulfilment of the origin requirements
set out in these Rules, shall correspond to the respective tariff
classification, as well as with the description of the good in the commercial
invoice and in the Origin Certificate.
3. If the goods
are regularly exported and their manufacturing process, as well as their
materials are not modified, the Sworn Declaration of the Producer may be valid
for a period of up to one hundred eighty (180) days counted from the date of
the issue of the certificate.
4. The
Origin Certificate shall be issued not later than five (5) working days after
the request presentation and it shall be valid for a period of one hundred and
eighty (180) days from the date of its issue, which shall be extended, for the
necessary period, if the goods are under a suspensive import regime which
implies the deposit of the good and does not allow any alteration of the good.
5. The
Origin Certificate shall be signed and issued by Government offices to be
indicated by the Signatory Parties who may delegate the signing and issuing of
origin certificates to other Government offices or to highly representative
corporate bodies.
6. The origin certificates shall not be issued
before the date of the issue of the commercial invoice relating to the
consignment, but in the same date or within the following sixty (60) days.
7. The requesting party and the certifying
offices or institutions shall keep the documents supporting the origin
certificates for a period no less than five (5) years, from the date of its
issue. The certifying offices or institutions shall enumerate the certificates
issued by them in sequential order.
8. The certifying
offices or institutions shall keep a permanent record of all issued origin
certificates, which shall contain at least the certificate number, the
requesting party’s name and the date of its issue.
Section IV – Control
and Verification of Origin Certificates
Rule 18.
1. Regardless
of the presentation of an origin certificate in accordance with the Rules, the
competent authorities of the importing Signatory Party may, in the cases of
reasonable doubt, request to the competent authorities of the exporting
Signatory Party any additional information necessary for the verification of
the authenticity of a certificate, as well as the veracity of the information
contained therein. This shall not preclude the application of the respective
national legislation relating to breach of customs law.
2. The compliance with the request for
additional information according to this Rule shall only be made with reference
to the registers and documents available in Government offices or in the
institutions entitled to issue origin certificates. Copies of the documentation
necessary for the issuing of origin certificates can be made available. This
Rule, however, does not restrain the interchange of information as foreseen in
the Customs Cooperation Agreements.
3. The reasons for the doubts concerning the
authenticity of the certificate or the veracity of its data shall be put
forward in a clear and concrete way. For this purpose, the consultations
thereon shall be carried out by a specific office of the competent authorities
designated by each Signatory Party.
4. The
competent authorities of the importing Signatory Party shall not suspend the
importation operations of the goods. However, they may request a guarantee in
any of its modalities, in order to preserve fiscal interests, as a
pre-condition for the completion of the importation operations.
5. If a
guarantee is required, its amount shall not be higher than the value of the
applicable custom duties concerning the importation of the product from third
countries, according to the legislation of the importing country.
Rule 19.
The competent
authorities from the exporting Signatory Party shall provide the requested
information according to Rule 18 within thirty (30) days, from the date of the
receipt of the request.
Rule 20.
The
information obtained under the provisions of Rule 19 shall be confidential in
character and shall be utilised with a view to clarifying the matter under
investigation by the competent authorities of the importing Signatory Party as
well as during the investigation and legal proceedings.
Rule 21.
In the cases in which the information requested
under Rule 18 is not provided within the deadline established in Rule 19 or is
insufficient to clarify any doubt concerning the origin of the good, the
competent authorities of the importing Signatory Party may initiate an
investigation on the matter within sixty (60) days, from the date of the
request for the information. If this information is satisfactory, the said
authorities shall release the importer from the guarantee referred to in Rule
18 within thirty (30) days.
Rule 22.
1. During the period of investigation, the
competent authorities of the importing Signatory Party shall not suspend new
importing operations relating to identical goods from the same exporter or
producer. However, they may request a guarantee, in any of its modalities, in
order to preserve fiscal interests, as a pre-condition for the completion of the importation operations.
2. The guarantee amount, whenever it is
requested, shall be according to Rule 18.
Rule 23.
The competent authorities of the importing
Signatory Party shall immediately notify the importer and the competent
authorities of the exporting Signatory Party of the initiation of the origin
investigation, in accordance with the Rule 24.
Rule 24.
During the investigation proceedings, the competent
authorities of the importing Signatory Party may:
a) request,
through the competent authorities of the exporting Signatory Party, new
information, as well as any copy of the documentation in possession of the
person who issued the origin certificate under investigation, according to Rule
18, which may be deemed necessary for verifying the authenticity of the said
certificates and the veracity of the information contained therein. In such a
request, the number and the date of the issue of the origin certificate under
investigation shall be indicated.
b) for the
purposes of verification of the contents of the local or regional added value,
require access to any information or documentation necessary for establishing
the CIF value of the non-originating goods used in the production of the goods
under investigation and the producer or exporter shall facilitate the same.
c) for the purposes of verification of the
characteristics of certain production processes required as specific origin requisites,
require access to any information and documentation that allow the confirmation
of such processes and the exporter or producer shall facilitate the same.
d) send to
the competent authorities of the exporting Signatory Party a written
questionnaire to be passed on to the exporter or producer, indicating the
origin certificate under investigation;
e) request
to the competent authorities of the exporting Signatory Parties to facilitate
visits to the premises of the producer, with a view to examining the production
processes, as well as the equipment and tools utilized in the manufacture of
the product under investigation.
f) require
that the competent authorities of the exporting Signatory Party shall accompany
the authorities of the importing Signatory Party in their above-mentioned
visit, which may include the participation of specialists who shall act as
observers. The specialists, who shall be previously selected, shall be neutral
and have no interest whatsoever in the investigation. The exporting Signatory
Party may deny the participation of such specialists whenever the latter
represent the interests of the companies or institutions involved in the
investigation.
g) require that once the visit is concluded, the
participants shall subscribe the minutes of it, in which it shall be indicated
that it was carried out according to the conditions established in these Rules.
The said minutes shall contain, in addition, the following information: date
and place of the carrying out of the visit; identification of the origin
certificates which led to the investigation; identification of the goods under
investigation; identification of the participants, including indications of the
organs and institutions to which they belong; a visit report.
h) accept
the exporting Signatory Party’s request for the postponement of a verification
visit for a period not more than thirty (30) days.
i) carry out other actions as agreed upon
between the Signatory Parties involved in the case under investigation.
Rule 25.
The competent authorities of the exporting
Signatory Party shall provide the information and documentation requested
according to Rule 24 (a) and (b), within thirty (30) days from the date of the
receipt of the request.
Rule 26.
In relation to the proceedings as foreseen in Rule
24, the competent authorities of the importing Signatory Party may request the
competent authority of the exporting Signatory Party the participation or
advice of specialists concerning the matter under investigation.
Rule 27.
In the
cases in which the information or documentation requested to the competent
authorities of the exporting Signatory Party is not produced within the
stipulated deadline, or if the answer does not contain enough information or documentation
for determining the authenticity or veracity of the origin certificate under
investigation, or still, if the producers do not agree to the visit, the
competent authorities of the importing Signatory Party may consider that the
products under investigation do not fulfil the origin requirements, and may, as
a result, deny preferential tariff treatment to the products mentioned in the
origin certificate under investigation according to Rule 21, and thus conclude
such investigation.
Rule 28.
1. The
competent authorities of the importing Signatory Party shall engage to conclude
the investigation in a period not more than ninety (90) days, from the date of
the receipt of the information requested in accordance with Rule 24.
2. If it is
considered that new investigative actions or the presentation of more
information are necessary, the competent authorities of the importing Signatory
Party shall communicate the fact to the competent authorities of the exporting
Signatory Party. The term for the execution of such new actions or for the
presentation of additional information shall be not more than ninety (90) days,
from the date of the receipt of the information, according to Rule 24.
3. If the
investigation is not concluded within ninety (90) days from its initiation, the
importer shall be released from the payment of the guarantee, regardless of the
continuation of the investigation.
Rule 29.
1. The
competent authorities of the importing Signatory Party shall inform the
importers and the competent authorities of the exporting Signatory Party of the
conclusion of the investigation process, as well as the reasons that led to its
decision.
2. The
competent authority of the importing Signatory Party shall grant the competent
authority of the exporting Signatory Party the access to the investigation
files, in accordance with its legislation
Rule 30.
During the investigation process, occasional
modifications in the manufacturing conditions made by the companies under
investigation shall be taken into account.
Rule 31.
Once the
investigation concludes in favour of the qualification of the origin of the
goods and the validity of the origin criterion contained in the origin
certificate, the importer shall be released from the guarantees requested in
Rule 18 and 22, within no more than thirty (30) days.
Rule 32.
1. Once the investigation establishes the non-qualification of the
origin criterion of the goods contained in the origin certificate, the duties
shall be levied as if the goods were imported from third countries and the
sanctions foreseen in this Agreement and/or the ones foreseen in the
legislation in force in each Signatory Party shall be applied.
2. In such a
case, the competent authorities of the importing Signatory Party may deny
preferential tariff treatment to new imports relating to identical good from
the same producer, until it is clearly demonstrated that the manufacturing
conditions were modified so as to fulfil the origin requirements of the Rules
of Origin of these Rules.
3. Once the
competent authorities of the exporting Signatory Party has sent the information
demonstrating that the manufacturing conditions were modified, the competent
authorities of the importing Signatory Party shall have forty five (45) days,
from the date of the receipt of the said information, to communicate its
decision thereupon, or a maximum of ninety (90) days if a new verification
visit to the producer’s premises, according to Rule 24 (e), is deemed
necessary.
4. If the
competent authorities of the importing and the exporting Signatory Parties fail
to agree on the demonstration of the modification of the manufacturing
conditions, they may make use of the Dispute Settlement Procedure established
as per Article 29 of this Agreement.
Rule 33.
1. A
Signatory Party may request another Signatory Party to investigate the origin
of a good imported by the latter from other Signatory Party, whenever there are
well-founded reasons for suspecting that its products undergo competition from
imported products with preferential tariff treatment which do not fulfill the
conditions laid down under these Rules.
2. For such purposes, the competent authorities
of the Signatory Party requesting the investigation shall bring to the notice
of the authorities of the importing Signatory Party the relevant information
within forty five (45) days, from the date of the request. Once this
information is received, the importing Signatory Party may initiate the proceedings established in these
Rules, giving notice of this to the Signatory Party that requested the
initiation of the investigation.
Rule 34.
The
proceedings of verification and control of origin as foreseen in these Rules
may also apply to the goods already cleared for home consumption.
Rule
35.
Within sixty (60) days, from the receipt of the
communication as provided in Rule 29 or sub-rule (3) of Rule 32, in case the
measure is inconsistent, the exporting Signatory Party may request for consultation
to the Joint Administration Committee of this Agreement, stating the technical
and legal reasons that would indicate that the measure adopted by the competent
authorities of the importing Signatory Party are not consistent with these
Rules; and/or request a technical advice with the aim of establishing whether
the goods under investigation fulfil the origin rules of this Agreement.
Rule 36.
The time periods set in these Rules shall be calculated
on a consecutive day basis as from the day following the fact or event which
they refer to.
Special
Economic Zones
Rule 37.
1. The provisions set out in
these Rules shall also apply to Special Economic Zone and the competent
authorities in each Signatory Party will be responsible for the control of
origin with respect to activities covered under this Rule.
2. The
MERCOSUR States and India shall take all necessary steps to ensure that products,
traded under cover of a certificate of origin which in the course of transport
use a Special Economic Zone situated in their territory, are not substituted by
other goods and do not undergo handling other than normal operations designed
to prevent their deterioration.
3. When
goods originating in the Signatory Parties are imported into a Special Economic
Zone under cover of the origin certificate mentioned in Rule 17 and are
fractioned, the certifying offices or institutions mentioned in Rule 17(5) may
issue a new origin certificate, based on the original one, for the quantity
that is required, until the total quantity of goods is covered.
[F. No.
467/25/2003-Cus.V/ICD]
(Satish Kumar Reddy)
Director to the Government of
India
Phone: 011-2309 3380
Appendix-I
Form
Agreed upon by India and Mercosur for the origin Certificate
|
Certificate of Origin |
||||||||
|
1. Producer or exporter (name, address, country) |
Reference No. of Certificate India-Mercosur PTA |
|||||||
|
2. Importer (name, address, country) |
Stamp, address and name of the
Certifying Authority |
|||||||
|
3. Port of shipment |
4. Country of destination |
|||||||
|
5. Commercial invoice Number Date /
/ |
||||||||
|
6. N.0
Order |
7. tarrif item
number |
8. Description of
goods |
9. Gross weight or
other quantity |
|||||
|
|
|
|
|
|||||
|
N.0
Order |
10. Origin
criterion |
|||||||
|
11. Observations |
||||||||
|
Origin Certification |
||||||||
|
12.Declaration by
the Producer or Exporter: The undersigned
hereby declares that the mentioned goods were produced in (country) and they
comply with the origin requirements specified in (Agreement). Date /
/ |
13.Certification by Certifying
Authority: It is hereby certified the
authenticity of the previous declaration in accordance with the applicable
legislation. (Place), |
|||||||
|
|
Stamp and signature
|
|
|
Stamp and signature
|
||||
(back)
I. 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 Customs Tariff (Determination of Origin of Goods under the Preferential
Trade Agreement between the Governments of MERCOSUR Member States comprising
the Argentine Republic, the Federative Republic of Brazil, the Republic of
Paraguay and the Republica Oriental del Uruguay and the Republic of India)
Rules, 2009. Each Article in a consignment must qualify separately in its own
right; and
c. comply
with the consignment conditions specified by these Rules . In general products
must be consigned directly within the meaning of Rule 14 hereof from the
country of exportation to the country of destination.
II. Entries to be made in Box 10
Preference products must be wholly
produced or obtained in the exporting Contracting Party in accordance with Rule
5 of these Rules, or where not wholly produced or obtained in the exporting
Contracting Party must be eligible under Rule 4 or Rule 6 of these Rules.
1. If products are wholly produced or obtained
enter the letter ‘A’ in box 10.
2. Products not wholly produced or obtained; the
entry in box 10 should be as follows:
Enter letter
‘B’ in box 10 for products, which meet the origin criterion according to Rule
6. 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( ) percent).
Enter letter
‘C’ in box 10 for products, which meet the origin criteria according to Rule 4.
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).