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Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
March, 13th 2015
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

                                    Government of India
                                     Ministry of Finance
                                 (Department of Revenue)
                           (Central Board of Excise and Customs)

                                         Notification

                                No. 29/2015 - Customs (N.T.)

                                                                   New Delhi, 10th March, 2015

G.S.R..............(E).- In exercise of the powers conferred by sub-section (1) of section 5 of
the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the Customs Tariff
[Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least
Developed Countries] Rules, 2008, except as respects things done or omitted to be done before
such supersession, 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 Products under the Duty Free Tariff Preference Scheme for Least
Developed Countries) Rules, 2015.




(2)    They shall come into force on the date of their publication in the Official Gazette.

2.     Definitions.- In these rules, unless the context otherwise requires,-

       (a)    "Agreement on Customs Valuation" means the agreement on implementation
              of Article VII of the General Agreement on Tariffs and Trade 1994, contained
              in Annex 1A to the World Trade Organisation Agreement.

       (b)    "beneficiary country" means the country notified in the Schedule to the
              notification of the Government of India, Ministry of Finance, Department of
              Revenue, No. 96/2008 ­ Customs, dated the 13th August, 2008, published vide
              number G.S.R. 590 (E), dated the 13th August, 2008 as amended from time to
              time;

       (c)    "carrier" means any vehicle for transportation by air, sea or land;

       (d)    "CIF value" means the price actually paid or payable to the exporter for a
              product including the cost of the product, insurance, and freight necessary to
              deliver the product to the named port of destination and the valuation thereof
              shall be in accordance with the provisions of the Customs Act, 1962 (52 of
              1962);

       (e)    "customs authority" means, the authority that is responsible for the
              administration and application of customs law for the time being in force;
(f)   "determination of origin" means a determination as to whether a product
      qualifies as an originating product in accordance with these rules;

(g)   "ex-works value" means the price of the product for delivery at the factory or
      any other place of manufacture of the product, paid or payable to the
      manufacturer in the beneficiary country, in whose undertaking the last working
      or processing is carried out:

               Provided that the price shall not include the internal taxes which are
      paid or payable on the products and the cost involved in loading onto the
      carrier;

(h)   "FOB value" means the price actually paid or payable to the exporter for a
      product when the product is loaded onto the carrier at the named port of
      exportation, including the cost of the product and all costs necessary to bring
      the product onto the carrier and the valuation shall be made in accordance with
      the Agreement on Customs Valuation;

(i)   "issuing authority" means a Government Authority that, according to the law
      of the beneficiary country, is responsible for the issuing of a certificate of origin
      and in the case of India, the Export Inspection Council established under
      section 3 of the Export (Quality Control and Inspection) Act, 1963 (22 of
      1963);

(j)   "products" means any merchandise, product, article or material;

(k)   "Harmonised System" means the nomenclature of the Harmonised
      Commodity Description and Coding System defined in the International
      Convention on the Harmonised Commodity Description and Coding System
      including all legal notes thereto, as adopted and implemented by the respective
      countries under their respective tariff laws;

(l)   "identical products" means products that are same in all respects, including
      physical characteristics and quality, irrespective of minor differences in
      appearance that are not relevant to the determination of origin of the products
      under these rules;

(m)   "materials" means ingredients, raw materials, parts, components, sub-
      assemblies and products that are used in the production of products and are
      physically incorporated into the products;

(n)   "non-originating materials used in production" means any materials, the
      country of origin of which is other than the beneficiary country and any
      materials, the origin of which cannot be determined;

(o)   "originating materials" means materials that qualify as originating under these
      rules;
       (p)    "packing materials and containers for shipment" means products used to
              protect products during their transportation, other than those containers or
              materials that are used for their retail sale;

       (q)    "preferential tariff" means the rate of customs duties applicable to an
              originating product under the notification of the Government of India, Ministry
              of Finance, Department of Revenue, No. 96/2008 ­ Customs, dated 13th
              August, 2008, published vide number G.S.R. 590 (E), dated the 13th August,
              2008, as amended from time to time, when imported into India from a
              beneficiary country;

       (r)    "producer" means a person who grows, mines, raises, harvests, fishes,
              reproduces and breeds, traps, hunts, manufactures, processes, assembles or
              disassembles products;

       (s)    "production" means the method of obtaining products including growing,
              raising, mining, extracting, harvesting, fishing, producing, reproducing and
              breeding, trapping, gathering, collecting, hunting and capturing, manufacturing,
              processing, assembling or disassembling;

       (t)    "simple" in reference to the processes or operations on products, generally
              describes activities which need neither special skills nor machines, apparatus or
              equipment especially produced or installed for carrying out the activity;

       (u)    "used" means utilised or consumed in the production of products.

3.     Originating products.- (1) For the purposes of these rules, products shall be deemed
to have originated, if they are consigned according to rule 10 and conform to the following
conditions, namely:-

       (a)    products wholly obtained or produced in the territory of the exporting
              beneficiary country as specified in rule 4; or

       (b)    products not wholly obtained or produced in the territory of the exporting
              beneficiary country, provided they are eligible as specified in rule 5.

(2)    The products which conform to the conditions under sub-rule (1) shall be eligible for
preferential tariff treatment.

4.       Products wholly obtained or produced.- For the purposes of clause (a) of sub-rule
(1) of rule 3, the following products shall be considered as being wholly obtained or produced
in the territory of an exporting beneficiary country, namely:-

       (a)    raw or mineral products including mineral fuels, lubricants and related
              materials as well as mineral or metal ores extracted from its territory;

       (b)    plant and plant products, including agricultural, vegetable and forestry products
              grown or harvested there;

       (c)    live animals born and raised there;
         (d)   products obtained from animals referred to in clause (c);

         (e)   products obtained by hunting, trapping, fishing or aquaculture conducted there;

         (f)   products of sea fishing and other marine products taken from outside its
               territorial waters and exclusive economic zone by vessels registered and flying
               the flag of the exporting beneficiary country;

         (g)   products processed or made on board its factory ships exclusively from
               products referred to in clause (f);

         (h)   scrap and waste derived from manufacturing or processing operations
               conducted there and fit only for disposal or for the recovery of raw materials;

         (i)   used articles collected there which can no longer perform their original
               function, nor are capable of being restored or repaired and which are fit only for
               disposal or for the recovery of parts or raw materials;

         (j)   products taken from the seabed, subsoil or ocean floor thereof beyond its
               territory, provided the exporting beneficiary country has the rights to exploit
               that sea bed, subsoil or ocean floor in accordance with the provisions of the
               United Nations Convention on the Law of the Sea;

         (k)   products produced there exclusively from the products referred to in clauses (a)
               to (j).




5.      Products not wholly obtained or produced.- (1) For the purposes of clause (b) of
sub-rule (1) of rule 3, products not wholly obtained or produced shall be considered as
originating in the exporting beneficiary country if they fulfill the following conditions:-

         (a)   the total value of the non-originating materials used in the manufacture of the
               export product does not exceed seventy per cent. of the FOB value or ex-works
               value of the product so produced or obtained (that is, the local value added
               content in the exporting beneficiary country is at least thirty per cent.);

         (b)   the product has undergone a change in tariff classification in sub-heading at the
               6 digit level of the Harmonized System nomenclature from the tariff
               classification in which the non-originating material used in its manufacture are
               classified; and

         (c)   the final process of manufacture is performed within the territory of the
               exporting beneficiary country.

(2)     For the purpose of calculating the "local value added content" referred to in sub-rule
(1), one or other of the following formulae shall be applied:-


(3)         The value of the non-originating materials used in the production of a product shall be,-

            (a)    for materials, the country of origin of which is other than the exporting
                   beneficiary country or India, the CIF value; or

            (b)    for materials, the origin of which cannot be determined, the earliest price
                   ascertained to have been paid in the territory of the exporting beneficiary
                   country where the working or processing takes place, in accordance with the
                   Agreement on Customs Valuation.

Explanation 1.- For the purpose of calculation of value of the non-originating materials, duties
and taxes on the material paid in the territory of the exporting beneficiary country or both of
India and the exporting beneficiary country shall not be included, and if already included in
such value, such expenses shall be deducted.

Explanation 2.- All costs referred to in these rules shall be recorded and maintained in
accordance with the generally accepted accounting principles applicable in the territory of the
exporting beneficiary country in which the product is produced.

6.      Non-qualifying operations.- (1) Notwithstanding anything contained in these rules, a
product shall not be considered to have satisfied the requirements for an originating product
referred to in rule 5 merely by reason of going through the following operations or processes,
namely:-

            (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 and cutting;

            (c)    changes of packing and breaking up and assembly of consignments;

            (d)    simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes,
                   fixing on cards or boards, and all other simple packing operations;

            (e)    affixing of marks, labels or other like distinguishing signs on products or on
                   their packaging;

            (f)    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;
       (g)     simple assembly of parts of products to constitute a complete product or
               disassembly of products into parts or packing thereof;

       (h)     slaughter of animals;

       (i)     mere dilution or mixing of products with water or another substance that does
               not materially alter the characteristics of the products so obtained;

       (j)     a combination of two or more operations referred to in clauses (a) to (i).

(2)    All operations carried out in the territory of the exporting beneficiary country on a
given product shall be considered together when determining whether the working or
processing undergone by that product is to be regarded as insufficient within the meaning of
sub-rule (1).

Explanation.- For the purposes of this rule, "simple mixing" generally describes activities
which need neither special skills nor machines, apparatus or equipment especially produced or
installed for carrying out the activity but does not include chemical reaction which is a
process, including a biochemical process, resulting in a molecule with a new structure by
breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the
spatial arrangement of atoms in a molecule.

7.      Accumulation.- Where the originating material from India is incorporated in the
production of a product in the territory of the exporting beneficiary country, such material
shall be considered to originate in the territory of the exporting beneficiary country.

8.       Packing materials and containers for retail sale.- For the purposes of these rules,
any packaging materials and containers in which a product is packaged for retail sale, if
classified with the product, shall not be taken into account in determining whether all the non-
originating materials used in the production of the product undergo the applicable change in
tariff classification, and, if the product is subject to a local value added content requirement,
the value of such packaging materials and containers shall be taken into account as originating
or non-originating materials, as the case may be, in calculating the local value added content of
the product.

9.      Packing materials and containers for shipment.- For the purposes of these rules, any
packing materials and containers in which a product is packed for shipment shall not be taken
into account in determining whether,-

       (a)     the non-originating materials used in the production of the product have
               undergone an applicable change in tariff classification; and

       (b)     the product satisfies a local value added content requirement.

10.     Direct Consignment.- (1) Products, in respect of which tariff preference is claimed,
shall be considered as directly consigned from the exporting beneficiary country if,-

       (a)     these products are transported without passing through the territory of any other
               country; or
       (b)     the transport of these products involves transit through one or more
               intermediate countries with or without trans-shipment or temporary storage in
               such countries, where,-

               (i)     their transit entry is justified for geographical reasons 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 other than unloading and
                       reloading or any operation required to keep them in good condition; and

               (iv)    the products have remained under the customs control in the country of
                       transit.

(2)    For the purpose of claiming tariff preference for the imported product considering such
product as directly consigned from the exporting beneficiary country in terms of this rule, the
following shall be produced before the customs authority of India at the time of importation,
namely:-

       (a)     a through bill of lading issued in the exporting country;

       (b)     a certificate of origin issued by the issuing authority of the exporting
               beneficiary country;

       (c)     a copy of the original commercial invoice in respect of the product; and

       (d)     supporting documents in evidence that other requirements of this rule have been
               complied with.

11.    Competent authorities.- Each beneficiary country shall notify the name, designation,
address, telephone number, fax number, and email of its issuing authority to the authority in
the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance,
Government of India, specified in Annexure A to these rules.

12.     Specimen signatures and seals.- Each beneficiary country shall provide through post
and electronic mail, names and addresses of the officials authorised to sign the certificate of
origin and also provide the original sets of their specimen signatures and specimen of official
seals to the authority in the Central Board of Excise and Customs, Department of Revenue,
Ministry of Finance, Government of India specified in Annexure A to these rules.

13.     Application for issue of certificate of origin.- Any exporter or producer seeking grant
of a certificate of origin under these rules shall apply to the issuing authority of the exporting
beneficiary country as per format in Annexure B to these rules.

14.     Verification of application.- (1) The issuing authorities shall, to the best of their
competence and ability, carry out proper examination upon each application for a certificate of
origin to ensure -
       (a)     that the application for the certificate of origin is duly completed and signed by
               the exporter or producer or its authorised signatory;

       (b)     to carry out such reasonable checks as to determine whether a product qualifies
               as an originating product in accordance with these rules;

       (c)     that the other statements in the application for certificate of origin correspond
               to the supporting documentary evidence submitted.

(2)     The issuing authority may, if it deems necessary, take up the application for pre-export
verification of the origin of the product.

15.    Issuance of certificate of origin.- (1) The products eligible for preferential treatment
shall be supported by a certificate of origin as per the format in Annexure C to the rules,
issued by the issuing authority.

(2)    The certificate of origin shall be in International Organisation for Standardisation (ISO)
A4 size paper.

(3)     The certificate of origin issued by the issuing authority shall indicate the relevant rules
and applicable percentage of local value added content in space provided for that purpose in
the certificate of origin.

(4)   Each certificate of origin issued by the issuing authority shall bear a unique serial
number.

(5)    The certificate of origin shall be made in English.

(6)    The certificate of origin shall comprise one original and three copies,-

       (a)     the original copy shall be forwarded, together with the triplicate, by the
               exporter to the importer;

       (b)     only the original copy will be submitted by the importer to the customs
               authority at the port or place of importation;

       (c)     the duplicate shall be retained by the issuing authority in the beneficiary
               country;

       (d)     the triplicate shall be retained by the importer; and

       (e)     the quadruplicate shall be retained by the exporter.

(7)     No erasures and superimpositions shall be allowed on the certificate of origin, the
alterations if any, shall be made by striking out the errors and making any addition required
and such alterations shall be approved and certified by an official authorised to sign the
certificate of origin, and unused spaces shall be crossed out to prevent any subsequent
addition.
(8)     The certificate of origin shall be issued at the time of exportation, or within seven
working days from the date of shipment whenever the product to be exported can be
considered originating in the beneficiary country but under exceptional cases, where a
certificate of origin has not been issued at the time of exportation or within seven working
days from the date of shipment due to involuntary errors or omissions, or any other valid
reasons, the certificate of origin may be issued retrospectively but not later than one month
from the date of shipment, bearing the words "ISSUED RETROSPECTIVELY" in box 4 of
the certificate of origin, and the issuing authority shall also record reasons in writing stating
the exceptional circumstances due to which the certificate has been issued retrospectively.

(9)      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 his possession bearing
the endorsement of the words "CERTIFIED TRUE COPY", (in lieu of the original certificate)
in box 4 of the certificate of origin and this copy shall bear the date of the original certificate
of origin, and the certified true copy of a certificate of origin shall be issued not later than one
year from the date of issuance of the original certificate of origin and on the condition that the
exporter provides to the relevant issuing authority the quadruplicate.

16.    Validity.- (1) The certificate of origin shall be valid for one year from the date of its
issuance.

(2)    Multiple items declared on a single invoice and single certificate of origin shall be
allowed by the customs authority in India, provided each item qualifies separately on its own.

(3)     The ineligibility of any one or more of the multiple items declared under a certificate
of origin shall not affect or delay the granting of preferential tariff and customs clearance of
the remaining items listed in that certificate of origin.

17.     Presentation.- (1) Except for the certificate of origin issued retrospectively, the
original certificate of origin shall be submitted to the customs authority in India at the time of
lodging the import declaration for the product for which preferential tariff is claimed:

        Provided that a claim for preferential treatment made on the basis of a certificate of
origin issued retrospectively shall be granted subject to and in accordance with the law for the
time being in force in India.

(2)    The certificate of origin shall be submitted within its validity period.

(3)    The certificate of origin submitted to the customs authority at port of importation after
the expiration of the period specified in sub-rule (1) of rule 16, shall be accepted for the
purpose of claiming preferential tariff when the failure to observe the time limit results from
force majeure or other valid reasons beyond the control of the exporter:

       Provided that in all cases, the customs authority at the port of importation shall accept
such certificate of origin if the products have been imported before the expiry of the validity
period of the said certificate of origin.
(4)    The customs authority may request an importer for information or documents relating
to the origin of imported product in accordance with the law for the time being in force in
India.

18.     Discrepancies in certificate of origin.- Minor discrepancies between the certificate of
origin and the documents submitted to the customs authority at the port of importation for the
purpose of carrying out the formalities for importing the products shall not ipso facto
invalidate the certificate of origin:

       Provided that, such certificate of origin corresponds to the products under importation.

19.     Special cases.- When destination of all or part of the products exported to a specified
port in India is changed, before or after their arrival in India, -

       (a)    if the products have already been submitted to the customs authority in India in
              the specified importing port, on written request from the importer, the customs
              authority shall endorse to this effect for all or part of the products in the original
              certificate of origin and return it to the importer; and

       (b)    if the change of destination specified in the certificate of origin occurs during
              transportation of the products to India, the exporter shall apply in writing to the
              concerned issuing authority of the exporting beneficiary country accompanied
              with the issued certificate of origin, for amendment of destination in the
              certificate of origin.

20.     Verification.- Whenever there is a reasonable doubt as to the authenticity of the
certificate of origin or as to the accuracy of the information regarding the true origin of the
product covered under the certificate of origin or of certain part thereof, or at random, the
Central Board of Excise and Customs may request the issuing authority of the beneficiary
country for a retroactive check in accordance with the following procedure, namely:-

       (a)    the request for such retroactive check shall be accompanied with the certificate
              of origin, invoice and bill of lading or airway bill, as the case may be;

       (b)    a questionnaire containing the questions to which a response is required may be
              forwarded to the issuing authority of the beneficiary country;

       (c)    the product, pending clearance due to the verification, may be released to the
              importer by taking any administrative measures deemed necessary, including
              obtaining a security from the importer; and

       (d)    the issuing authority receiving a request for a retroactive check shall promptly
              transmit the results of the verification to the Central Board of Excise and
              Customs within,-

              (i)     fifteen days of the date of receipt of the request, if the request pertains to
                      the authenticity of seal and signatures of the issuing authority of the
                      beneficiary country;

              (ii)    thirty days of the date of receipt of the request, if the request is to seek a
                      copy of the application made by the exporter or producer;
              (iii)   three months from the date of receipt of such request, if the request is on
                      the grounds of suspicion of the accuracy of the information regarding
                      the origin of the product;

       (e)    when the customs authority in India is not satisfied with the results of the
              retroactive check pursuant to clauses (a) and (b), it may conduct verification in
              the beneficiary country by means of verification visit to the premises of the
              exporter or producer in the beneficiary country;

       (f)    before conducting a verification visit referred to in clause (e), the customs
              authority in India shall deliver a written request regarding its intention to
              conduct the verification visit to the issuing authority of the beneficiary country
              where the verification visit is to occur;

       (g)    the written request mentioned in clause (f) shall include the following, namely:-

              (i)     the name of the producer or exporter whose premises are to be visited;

              (ii)    the proposed dates of the verification visit;

              (iii)   the names and designations of the officials performing the verification
                      visit;

       (h)    the issuing authority referred to in clause (f) shall convey written consent for
              the visit within thirty days of receipt of the request mentioned in clause (f);

       (i)    the verification visit shall be carried out within sixty days from the date of
              receipt of the written consent referred to in clause (h), or within such longer
              period as may be mutually agreed;

       (j)    after conducting the verification visit, the importer and the concerned issuing
              authority shall be provided with a written determination of whether or not the
              subject product qualifies as an originating product.

21.     Denial of preferential tariff treatment.- (1) Except as otherwise provided in these
rules, claim for preferential tariff treatment may be denied when,-

       (a)    the product does not meet the requirements of these rules;

       (b)    the exporter, producer or importer of the product fail to demonstrate
              compliance with the requirements under these rules;

       (c)    the exporter, producer or importer of the product deny access to the relevant
              records or documentation;

       (d)    the issuing authority of the beneficiary country fails to provide the information
              in pursuance to a written request for verification;

       (e)    the consent to a request for verification visit is not received from the issuing
              authority or the exporter or producer in the beneficiary country; and
       (f)     the information provided by the issuing authority or exporter or producer in the
               beneficiary country is not sufficient to prove that the product qualifies as an
               originating product of the beneficiary country.

(2)     In cases where the certificate of origin is rejected by the customs authority in India, the
original certificate of origin shall be returned to the issuing authority within a reasonable
period but not exceeding two months from the date of such rejection:

     Provided that the grounds for denial of preferential tariff treatment shall be
communicated to the importer and the issuing authority.

22.     Record keeping requirements.- The application for certificate of origin and all
documents related to such application shall be retained by the issuing authority for not less
than five years from the date of issuance of the said certificate.

23.    Action against fraudulent acts.- When it is suspected that fraudulent acts in
connection with the certificate of origin have been committed, the concerned issuing authority
shall cooperate with the Indian authorities in respect of taking of penal action against the
persons involved, in accordance with the law for the time being in force in India.

24.     Suspension of preferential treatment.- (1) The Government of India may suspend the
tariff preference in respect of all or certain products originating in a beneficiary country
qualified as per rule 4 or rule 5,-

       (a)     where there is sufficient evidence that the withdrawal is justified due to fraud,
               irregularities, or systematic failure to comply with any of the provisions of
               these rules; or

       (b)     where imports under these rules significantly exceed the usual levels of
               production and export capacity of a beneficiary country.

(2)    The exporting beneficiary country shall, within fifteen days of the suspension of
preferential tariff benefits, be communicated the reasons for such suspension.

(3)     Upon receipt of the communication for suspension, the beneficiary country may
request for consultations and the consultations may occur by means of e-mail communications,
video conference or meetings and may also involve joint investigation, as may be mutually
agreed.

(4)     Pursuant to a request received for consultation, the issue shall be resolved at the earliest
in the form of,-

       (a)     restoration of preferential benefit to the product with retrospective effect; or

       (b)     restoration of preferential benefit to the product with prospective effect, subject
               to implementation of any mutually agreed measures by one or both parties; or

       (c)     denial of preferential benefits to the product.
                                     Annexure - A
                                  [See rules 11 and 12]

The authority in the Central Board of Excise and Customs, Department of Revenue, Ministry
of Finance, Government of India is as follows:-

      The Director (International Customs),
      Central Board of Excise and Customs,
      Department of Revenue,
      Ministry of Finance, Government of India,
      Room No. 49, North Block,
      New Delhi 110001,
      INDIA.
      Telephone:      +91 11 2309 3380
      Fax             +91 11 2309 3760
      e-mail: diricd-cbec@nic.in
                                            Annexure - B
                                            [See rule 13]


1. Name and Address of the Exporter /Manufacturer:

2. Registration Number:

3. Country of origin:
All cost and price figures are to be shown in US dollars ($)

4. Export Product-wise general information:

 S.No.                Description of the        Model/Brand           HS code       FOB / ex-works value
                      product



5. Product ­wise material cost information (to be furnished for each product listed in Para 4
above):

 A              B                   C           D         E              F        G              H
Sl.     Description of           Quantity      Unit      Total          HS     Suppliers   Country of
no. component, materials,        and Unit      Value     Value       Code (at name and Origin of the
    inputs, parts or produce                                         six digit address     component,
                                                                      level)             materials, inputs,
                                                                                         parts or produce




In column H, the entry shall be made to indicate the Country of Origin in terms of the Customs
Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for
Least Developed Countries) Rules, 2015 as one of the following:-

         (i)     India;
         (ii)    the beneficiary country of the issuing authority;
         (iii)   non-originating materials used in production.

6. Calculation
       (i)     Value of non-originating materials used in production as a percentage of
               FOB/ ex-works value:____
       (ii)    Value of originating materials as a percentage of FOB/ ex-works
               value:_____
                                       DECLARATION

I declare that the information provided by me as above is true and correct.

I will permit, as and when required, inspection of our factory/products and undertake to
maintain up to date costing records.


Signature, Name and Designation of the signatory



                                     FOR OFFICIAL USE

The particulars given above have been checked, verified by the records
maintained by the applicant and found to be correct .On the strength of this evidence,
the applicant is eligible to claim that the products have originated from ____________ as
shown in serial number 3 above in terms of the provisions of Customs Tariff (Determination
of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed
Countries) Rules, 2015.


Place and Date:



Signature and Name of the Competent Authority with Official Seal
                                      Annexure - C
                                     [See rule 15(1)]

                              CERTIFICATE OF ORIGIN

1. Product consigned from (Exporters         Reference No.
Business Name, Address, Country)
                                             Duty Free Tariff Preference Scheme by India
                                             for Least Developed Countries

                                             (Combined declaration and certificate)

                                             Issued in...............................

                                             (Country) (See notes overleaf)
2. Product consigned to                      4. For Official use
(Consignees Name, Address,
Country)
3. Means of transport and route (as far
as known)

5. HS Code     6. Marks     7. Number and       8. Origin        9. Gross 10. Number
               and          kind of             criterion (see   weight or and date of
               numbers of   packages:           Notes            other     invoice
               packages     description of      overleaf)        quantity
                            products
11. Declaration by the Exporter                      12. Certificate:

The undersigned hereby declares that the above It is hereby certified, on the basis of control
details and statements are correct; that all the carried out, that the declaration by the
products were produced in                        exporter is correct.

.............................................
(Country)


and that they comply with the origin
requirements specified for those products in
Duty Free Tariff Preference Scheme by India for
Least Developed Countries


                                                     ................................................
.............................................
(Importing Country)                                  Place and date

................................................      Signature, name and stamp
Place and date, name and signature                 of of certifying authority
the authorised signatory
                          Overleaf Notes to Certificate of Origin

Entries to be made in Box 8

1.      Preference products must be wholly produced or obtained in the exporting beneficiary
country in accordance with rule 4 of the Customs Tariff (Determination of Origin of Products
under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 or
where not wholly produced or obtained in the exporting beneficiary country they must be
eligible under rule 5 of the said rules.

2.     For products wholly produced or obtained - enter the letter ,,A in box 8.

3.     For products not wholly produced or obtained ­

       (i)    enter the letter ,,B in box 8 for products, which meet the origin criteria
              according to rule 5 of the aforesaid rules. Entry of letter ,,B shall be followed
              by the percentage of local value added content, as calculated under clause (a)
              or clause (b) of sub-rule (2) of rule 5 of the said rules: [example B ( ___ ) per
              cent.];

       (ii)   enter letter ,,C in box 8 for products, which meet the origin criteria
              according to rule 5, read with rule 7 of the aforesaid rules. Entry of letter ,,C
              shall be followed by the percentage of local value added content, as
              calculated under clause (a) or clause (b) of sub-rule (2) of rule 5, read with
              rule 7 of the said rules: [example ,,C (Local: ___ per cent.; Indian: ___ per
              cent.; Total: ____ per cent.)].



                                                     [F. No. 21000/11/2013-Director (ICD)]



                                                                        (Satyajit Mohanty)
                                                       Director to the Government of India

 
 
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