Notification No. 189/2009-Customs (N.T.)

New Delhi, 31st December, 2009

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), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement.-(1) These rules may be called the Customs? Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009.
(2) They shall come into force on the 1st day of January, 2010.

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

(a) “Agreement” means the Agreement on Trade in Goods under the Framework Agreement on the Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations (ASEAN) signed on the 13th day of August, 2009.

(b) “AIFTA” means the ASEAN-India Free Trade Area under the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations;

(c) “ASEAN” means the Association of Southeast Asian Nations which comprises of the Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, the Lao PDR, Malaysia, the Union of Myanmar, the Republic of the Philippines, the Republic of Singapore, the Kingdom of Thailand and the Socialist Republic of Viet Nam and whose members are referred to in the Agreement collectively as the ASEAN Member States and individually as an ASEAN Member State;

(d) “CIF” means the value of the goods imported, the cost of freight and insurance up to the port or place of entry into the country of importation;

(e) “FOB” means the free-on-board value as determined in the manner as specified in paragraph 1 of the Annexure I;

(f) “Framework Agreement” means the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations, signed in Bali, Indonesia on the 8th October 2003;

(g) “identical and interchangeable materials” means the materials being of the same kind possessing similar technical and physical characteristics, and after being incorporated into the finished product, they cannot be distinguished from one another for origin purposes;

(h) “material” means raw materials, ingredients, parts, components, sub-assembly or goods that are physically incorporated into another goods or are subject to a process in the production of another goods;

(i) “originating products” means products that qualify as originating in accordance with the provisions of rule 3;

(j) “party” means India or an ASEAN Member State and “parties” means India and ASEAN member States collectively;

(k) “product” means product which is wholly obtained or produced or being manufactured, even if it is intended for later use in another manufacturing operation;

(l) “production” means methods of obtaining goods including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling goods.

3. Origin criteria.- The products imported by a party which are consigned directly under rule 8, shall be deemed to be originating and eligible for preferential tariff treatment if they conform to the origin requirements under any one of the following:-

(a) products which are wholly obtained or produced in the exporting party as specified in rule 4; or,

(b) products not wholly produced or obtained in the exporting party provided that the said products are eligible under rule 5 or 6.

4. Wholly produced or obtained products.- For the purpose of clause (a) of rule 3, the following shall be considered as wholly produced or obtained in a party:-

(a) plant and plant products grown and harvested in the party;

Explanation.- For the purpose of this clause, “plant” means all plant life, including forestry products, fruit, flowers, vegetables, trees, seaweed, fungi and live plants;

(b) live animals born and raised in the party;

(c) products obtained from live animals referred to in clause (b);

Explanation 1.- For the purpose of clauses (b) and (c), “animals” means all animal life, including mammals, birds, fish, crustaceans, molluscs, reptiles, and living organisms.

Explanation 2.- For the purpose of this clause , “products” means those obtained from live animals without further processing, including milk, eggs, natural honey, hair, wool, semen and dung;

(d) products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the party;

(e) minerals and other naturally occurring substances, not included in clauses (a) to (d), extracted or taken from the party’s soil, water, seabed or beneath the seabed;

(f) products taken from the water, seabed or beneath the seabed outside the territorial water of the party, provided that that party has the right to exploit such water, seabed and beneath the seabed in accordance with the United Nations Convention on the Law of the Sea, 1982;

(g) products of sea-fishing and other marine products taken from the high seas by vessels registered with the party and entitled to fly the flag of that party;

(h) products processed and/or made on board factory ships registered with the party and entitled to fly the flag of that party, exclusively from products referred to in clause (g);

(i) articles collected in the party 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

Explanation.- For the purpose of this clause, “article” means all scrap and waste including scrap and waste resulting from manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and all products that can no longer perform the purpose for which they were produced and are fit only for disposal for the recovery of raw materials and such manufacturing or processing operations shall include all types of processing, not only industrial or chemical but also mining, agriculture, construction, refining, incineration and sewage treatment operations;

(j) products obtained or produced in the party solely from products referred to in clauses (a) to (i).

5. Not wholly produced or obtained products.- (1) For the purpose of clause (b) of rule 3, a product shall be deemed to be originating, if –

(i) the AIFTA content is not less than 35 per cent. of the FOB value; and

(ii) the non-originating materials have undergone at least a change in tariff sub-heading (CTSH) level i.e. at six digit of the Harmonized System:

Provided that the final process of the manufacture is performed within the territory of the exporting party.

(2) For the purpose of clause (i) of sub-rule (1), the formula for calculating the 35 per cent. AIFTA content is as follows:

(i) Direct Method

AIFTA Material Cost + Direct Labour Cost + Direct Overhead Cost + Other Cost + Profit
________________________________________________________ x 100 % ? 35% FOB Price

(ii) Indirect Method

Value of Imported Non-AIFTA Materials, Parts or Produce + Value of Undetermined Origin Materials, Parts or Produce
________________________________________________________ 100 % ? 65% FOB Price

(3) The parties are free to adopt the method of calculating the AIFTA content, whether it is the direct or indirect method and any verification of the AIFTA content by the importing party shall be done on the basis of the method used by the exporting party.

(4) Each party shall adhere to one method of calculating AIFTA content to promote transparency, consistency and certainty:

Provided that any change in the method of calculation shall be notified to all the parties at least six months prior to the adoption of the new method.

(5) The value of the non-originating materials shall be –

(i) the CIF value at the time of importation of the materials, parts or produce; 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.

(6) The method of calculating for AIFTA content is as set out in Annexure I annexed to these rules.

6. Cumulative rule of origin.-Unless otherwise provided for, products which comply with origin requirements referred in rule 3 and which are used in a party as materials for a product which is eligible for preferential treatment under these rules shall be considered as products originating in that party where working or processing of the product has taken place.

7. Minimal operations and processes.- (1) Notwithstanding anything contained in these rules, a product shall not be considered originating in a party if the following operations are undertaken exclusively by itself or in combination in the territory of that party:-

(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 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 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;

(h) disassembly;

(i) slaughter which means the mere killing of animals; and

(j) mere dilution with water or another substance that does not materially alter the characteristics of the products.

(2) For textiles and textile products listed in the Annexure II annexed to these rules, an article or material shall not be considered to be originating in a party by virtue of merely having undergone any of the following:-

(a) simple combining operations, labelling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof;

(b) cutting to length or width and hemming, stitching or overlocking fabrics which are readily identifiable as being intended for a particular commercial use;

(c) trimming and/or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets;

(d) one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or

(e) dyeing or printing of fabrics or yarns.

8. Direct Consignment.- The following shall be considered as consigned directly from the exporting party to the importing party, –

(a) if the products are transported passing through the territory of any other AIFTA parties;

(b) if the products are transported without passing through the territory of any non-AIFTA parties;

(c) if the products whose transport involves transit through one or more intermediate non-parties with or without transshipment or temporary storage in such non-parties 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.

9. Treatment of packing.- (1) Packages and packing materials for retail sale, when classified together with the packaged product, shall not be taken into account in considering whether all non-originating materials used in the manufacture of a product fulfill the criterion corresponding to a change of tariff classification of the said product.

(2) Where a 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 the packing is considered as forming a whole with products.

(3) The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of the goods.

10. Accessories, spare parts, tools and instructional or other information material.- The origin of accessories, spare parts, tools and instructional or other information materials presented with the products shall not be taken into account in determining the origin of the products, provided that such accessories, spare parts, tools and instructional or other information materials are –

(a) in accordance with the standard trade practices in the domestic market of the exporting party; and,

(b) classified with the products at the time of assessment of customs duties by the importing party:

Provided that, if the products are subject to a qualifying AIFTA content requirement under these rules, the value of such accessories, spare parts tools and instructional or other information material shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying AIFTA content.

11. Indirect Materials.- For determining whether a product originates in a party, any indirect material such as power and fuel, plant and equipment, or machines and tools used to obtain such products shall be treated as originating whether such material originates in non-parties or not, and its value shall be the cost registered in the accounting records of the producer of the export goods.

12. Identical and interchangeable materials.- For the purpose of determining origin of a product, when it is manufactured utilising both 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 or inventory management practised in the exporting party.

13. Certificate of Origin.- Any claim that a product shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin as per the specimen in the Attachment to the Operational Certification Procedures issued by a Government authority designated by the exporting party and notified to the other parties in accordance with the Operational Certification Procedures as set out in Annexure III annexed to these rules.

[F. No. 467/68/2004-Cus.V/ICD]
(Vikas)
Under Secretary to the Government of India

Annexure I
[see sub-rule (6) of rule 5]

METHOD OF CALCULATION FOR THE AIFTA CONTENT

1. FOB price shall be calculated as follows:
(a) FOB Price = Ex-Factory Price + Other Costs

(b) Other Costs in the calculation of the FOB price shall refer to the costs incurred in placing the products in the ship for export, including but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees, service charges, etc.

2. Formula for ex-factory price:

(a) Ex-Factory Price = Production Cost + Profit

(b) Formula for production cost,

(i) Production Cost = Cost of Raw Materials + Labour Cost + Overhead Cost

(ii) Cost of Raw Materials shall include:

· Cost of raw materials

· Freight and insurance

(iii) Labour Cost shall include:

· Wages
· Remuneration
· Other employee benefits associated with the manufacturing process
(iv) Overhead Costs, (non-exhaustive list) shall include, but not limited to:

· real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage)

· leasing of and interest payments for plant and equipment

· factory security

· insurance (plant, equipment and materials used in the manufacture of the goods)

· utilities (energy, electricity, water and other utilities directly attributable to the production of the good)

· research, development, design and engineering

· dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment

· royalties or licenses (in connection with patented machines or processes used in the manufacture of the good or the right to manufacture the good)

· inspection and testing of materials and the goods

· storage and handling in the factory

· disposal of recyclable wastes

· cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component

Annexure II

[see sub-rule (2) of rule 7]

LIST
OF TEXTILES AND TEXTILE PRODUCTS
(Based on HS 2002)

A. Fibres and yarns

NoHS 2002Description
15004.00Silk yarn (other than yarn spun from silk waste) not put up for retail sale.
25005.00Yarn spun from silk waste, not put up for retail sale.
35006.00Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.
Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).
45105.10– Carded wool
– Wool tops and other combed wool
55105.21– – Combed wool in fragments
65105.29– – Other
– Fine animal hair, carded or combed
75105.31– – Of Kashmir (cashmere) goats
85105.39– – Other
95105.40– Coarse animal hair, carded or combed
Yarn of carded wool, not put up for retail sale.
105106.10– Containing 85% or more by weight of wool
115106.20– Containing less than 85% by weight of wool
Yarn of combed wool, not put up for retail sale.
125107.10– Containing 85% or more by weight of wool
135107.20– Containing less than 85% by weight of wool
Yarn of fine animal hair (carded or combed), not put up for retail sale.
145108.10– Carded
155108.20– Combed
Yarn of wool or of fine animal hair, put up for retail sale.
165109.10– Containing 85% or more by weight of wool or fine animal hair
175109.90– Other
185110.00Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.
Cotton sewing thread, whether or not put up for retail sale.
– Not put up for retail sale
195204.11– – Containing 85% or more by weight of cotton
205204.19– – Other
215204.20– Put up for retail sale
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.
– Single yarn, of uncombed fibres
225205.11– – Measuring 714.29 decitex or more (not exceeding 14 metric number)
235205.12– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
245205.13– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
255205.14– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
265205.15– – Measuring less than 125 decitex (exceeding 80 metric number)
– Single yarn, of combed fibres
275205.21– – Measuring 714.29 decitex or more (not exceeding 14 metric number)
285205.22– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
295205.23– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
305205.24– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
315205.26– – Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
325205.27– – Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
335205.28– – Measuring less than 83.33 decitex (exceeding 120 metric number)
– Multiple (folded) or cabled yarn, of uncombed fibres
345205.31– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
355205.32– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
365205.33– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
375205.34– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
385205.35– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
– Multiple (folded) or cabled yarn, of combed fibres
395205.41– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
405205.42– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
415205.43– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
425205.44– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
435205.46– – Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)
445205.47– – Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)
455205.48– – Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)
Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.
– Single yarn, of uncombed fibres
465206.11– – Measuring 714.29 decitex or more (not exceeding 14 metric number)
475206.12– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
485206.13– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
495206.14– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
505206.15– – Measuring less than 125 decitex (exceeding 80 metric number)
– Single yarn, of combed fibres
515206.21– – Measuring 714.29 decitex or more (not exceeding 14 metric number)
525206.22– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
535206.23– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
545206.24– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
555206.25– – Measuring less than 125 decitex (exceeding 80 metric number)
– Multiple (folded) or cabled yarn, of uncombed fibres
565206.31– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
575206.32– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
585206.33
595206.34– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
605206.35– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
– Multiple (folded) or cabled yarn, of combed fibres
615206.41– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
625206.42– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
635206.43– – Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
645206.44– – Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn
655206.45– – Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
Cotton yarn (other than sewing thread) put up for retail sale.
665207.10– Containing 85% or more by weight of cotton
675207.90– Other
Flax yarn.
685306.10– Single
695306.20– Multiple (folded) or cabled
Yarn of jute or of other textile bast fibres of heading 53.03.
705307.10– Single
715307.20– Multiple (folded) or cabled
Yarn of other vegetable textile fibres; paper yarn.
725308.20– True hemp yarn
735308.90– Other
Sewing thread of man-made filaments, whether or not put up for retail sale.
745401.10– Of synthetic filaments
755401.20– Of artificial filaments
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.
765402.10– High tenacity yarn of nylon or other polyamides
775402.20– High tenacity yarn of polyesters
– Textured yarn
785402.31– – Of nylon or other polyamides, measuring per single yarn not more than 50 tex
795402.32– – Of nylon or other polyamides, measuring per single yarn more than 50 tex
805402.33– – Of polyesters
815402.39– – Other
– Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre
825402.41– – Of nylon or other polyamides
835402.42– – Of polyesters, partially oriented
845402.43– – Of polyesters, other
855402.49– – Other
– Other yarn, single, with a twist exceeding 50 turns per metre
865402.51– – Of nylon or other polyamides
875402.52– – Of polyesters
885402.59– – Other
– Other yarn, multiple (folded) or cabled
895402.61– – Of nylon or other polyamides
905402.62– – Of polyesters
915402.69– – Other
Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.
925403.10– High tenacity yarn of viscose rayon
935403.20– Textured yarn
– Other yarn, single
945403.31– – Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre
955403.32– – Of viscose rayon, with a twist exceeding 120 turns per metre
965403.33– – Of cellulose acetate
975403.39– – Other
– Other yarn, multiple (folded) or cabled
985403.41– – Of viscose rayon
995403.42– – Of cellulose acetate
1005403.49– – Other
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.
1015404.10– Monofilament
1025404.90– Other
1035405.00Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.
Man-made filament yarn (other than sewing thread), put up for retail sale.
1045406.10– Synthetic filament yarn
1055406.20– Artificial filament yarn
Synthetic filament tow.
1065501.10– Of nylon or other polyamides
1075501.20– Of polyesters
1085501.30– Acrylic or modacrylic
1095501.90– Other
1105502.00Artificial filament tow.
Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
1115503.10– Of nylon or other polyamides
1125503.20– Of polyesters
1135503.30– Acrylic or modacrylic
1145503.40– Of polypropylene
1155503.90– Other
Artificial staple fibres, not carded, combed or otherwise processed for spinning.
1165504.10– Of viscose rayon
1175504.90– Other
Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
1185505.10– Of synthetic fibres
1195505.20– Of artificial fibres
Synthetic staple fibres, carded, combed or otherwise processed for spinning.
1205506.10– Of nylon or other polyamides
1215506.20– Of polyesters
1225506.30– Acrylic or modacrylic
1235506.90– Other
1245507.00Artificial staple fibres, carded, combed or otherwise processed for spinning.
Sewing thread of man-made staple fibres, whether or not put up for retail sale.
1255508.10– Of synthetic staple fibres
1265508.20– Of artificial staple fibres
Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale
– Containing 85% or more by weight of staple fibres of nylon or other polyamides
1275509.11– – Single yarn
1285509.12– – Multiple (folded) or cabled yarn
– Containing 85% or more by weight of polyester staple fibres
1295509.21– – Single yarn
1305509.22– – Multiple (folded) or cabled yarn
– Containing 85% or more by weight of acrylic or modacrylic staple fibres
1315509.31– – Single yarn
1325509.32– – Multiple (folded) or cabled yarn
– Other yarn, containing 85% or more by weight of synthetic staple fibres
1335509.41– – Single yarn
1345509.42– – Multiple (folded) or cabled yarn
– Other yarn, of polyester staple fibres
1355509.51– – Mixed mainly or solely with artificial staple fibres
1365509.52– – Mixed mainly or solely with wool or fine animal hair
1375509.53– – Mixed mainly or solely with cotton
1385509.59– – Other
– Other yarn, of acrylic or modacrylic staple fibres
1395509.61– – Mixed mainly or solely with wool or fine animal hair
1405509.62– – Mixed mainly or solely with cotton
1415509.69– – Other
– Other yarn
1425509.91– – Mixed mainly or solely with wool or fine animal hair
1435509.92– – Mixed mainly or solely with cotton
1445509.99– – Other
Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.
– Containing 85% or more by weight of artificial staple fibres
1455510.11– – Single yarn
1465510.12– – Multiple (folded) or cabled yarn
1475510.20– Other yarn, mixed mainly or solely with wool or fine animal hair
1485510.30– Other yarn, mixed mainly or solely with cotton
1495510.90– Other yarn
Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
1505511.10– Of synthetic staple fibres, containing 85% or more by weight of such fibres
1515511.20– Of synthetic staple fibres, containing less than 85% by weight of such fibres
1525511.30– Of artificial staple fibres

B. Fabric/Carpets and Other Textile Floor Coverings; Special Yarns, Twine, Cordage and Ropes and Cables and Articles thereof

NoHS 2002Description
Woven fabrics of silk or of silk waste.
15007.10– Fabrics of noil silk
25007.20– Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk
35007.90– Other fabrics
Woven fabrics of carded wool or of carded fine animal hair.
– Containing 85% or more by weight of wool or of fine animal hair
45111.11– – Of a weight not exceeding 300 g/m2
55111.19– – Other
65111.20– Other, mixed mainly or solely with man-made filaments
75111.30– Other, mixed mainly or solely with man-made staple fibres
85111.90– Other
Woven fabrics of combed wool or of combed fine animal hair.
– Containing 85% or more by weight of wool or of fine animal hair
95112.11– – Of a weight not exceeding 200 g/m2
105112.19– – Other
115112.20– Other, mixed mainly or solely with man-made filaments
125112.30– Other, mixed mainly or solely with man-made staple fibres
135112.90– Other
145113.00Woven fabrics of coarse animal hair or of horsehair.
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.
– Unbleached
155208.11– – Plain weave, weighing not more than 100 g/m2
165208.12– – Plain weave, weighing more than 100 g/m2
175208.13– – 3-thread or 4-thread twill, including cross twill
185208.19– – Other fabrics
– Bleached
195208.21– – Plain weave, weighing not more than 100 g/m2
205208.22– – Plain weave, weighing more than 100 g/m2
215208.23– – 3-thread or 4-thread twill, including cross twill
225208.29– – Other fabrics
– Dyed
235208.31– – Plain weave, weighing not more than 100 g/m2
245208.32– – Plain weave, weighing more than 100 g/m2
255208.33– – 3-thread or 4-thread twill, including cross twill
265208.39– – Other fabrics
– Of yarns of different colours
275208.41– – Plain weave, weighing not more than 100 g/m2
285208.42– – Plain weave, weighing more than 100 g/m2
295208.43– – 3-thread or 4-thread twill, including cross twill
305208.49– – Other fabrics
– Printed
315208.51– – Plain weave, weighing not more than 100 g/m2
325208.52– – Plain weave, weighing more than 100 g/m2
335208.53– – 3-thread or 4-thread twill, including cross twill
345208.59– – Other fabrics
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.
– Unbleached
355209.11– – Plain weave
365209.12– – 3-thread or 4-thread twill, including cross twill
375209.19– – Other fabrics
– Bleached
385209.21– – Plain weave
395209.22– – 3-thread or 4-thread twill, including cross twill
405209.29– – Other fabrics
– Dyed
415209.31– – Plain weave
425209.32– – 3-thread or 4-thread twill, including cross twill
435209.39– – Other fabrics
– Of yarns of different colours
445209.41– – Plain weave
455209.42– – Denim
465209.43– – Other fabrics of 3-thread or 4-thread twill, including cross twill
475209.49– – Other fabrics
– Printed
485209.51– – Plain weave
495209.52– – 3-thread or 4-thread twill, including cross twill
505209.59– – Other fabrics
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.
– Unbleached
515210.11– – Plain weave
525210.12– – 3-thread or 4-thread twill, including cross twill
535210.19– – Other fabrics
– Bleached
545210.21– – Plain weave
555210.22– – 3-thread or 4-thread twill, including cross twill
565210.29– – Other fabrics
– Dyed
575210.31– – Plain weave
585210.32– – 3-thread or 4-thread twill, including cross twill
595210.39– – Other fabrics
– Of yarns of different colours
605210.41– – Plain weave
615210.42– – 3-thread or 4-thread twill, including cross twill
625210.49– – Other fabrics
– Printed
635210.51– – Plain weave
645210.52– – 3-thread or 4-thread twill, including cross twill
655210.59– – Other fabrics
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.
– Unbleached
665211.11– – Plain weave
675211.12– – 3-thread or 4-thread twill, including cross twill
685211.19– – Other fabrics
– Bleached
695211.21– – Plain weave
705211.22– – 3-thread or 4-thread twill, including cross twill
715211.29– – Other fabrics
– Dyed
725211.31– – Plain weave
735211.32– – 3-thread or 4-thread twill, including cross twill
745211.39– – Other fabrics
– Of yarns of different colours
755211.41– – Plain weave
765211.42– – Denim
775211.43– – Other fabrics of 3-thread or 4-thread twill, including cross twill
785211.49– – Other fabrics
– Printed
795211.51– – Plain weave
805211.52– – 3-thread or 4-thread twill, including cross twill
815211.59– – Other fabrics
Other woven fabrics of cotton.
– Weighing not more than 200 g/m2
825212.11– – Unbleached
835212.12– – Bleached
845212.13– – Dyed
855212.14– – Of yarns of different colours
865212.15– – Printed
– Weighing more than 200 g/m2
875212.21– – Unbleached
885212.22– – Bleached
895212.23– – Dyed
905212.24– – Of yarns of different colours
915212.25– – Printed
Woven fabrics of flax.
– Containing 85% or more by weight of flax
925309.11– – Unbleached or bleached
935309.19– – Other
– Containing less than 85% by weight of flax
945309.21– – Unbleached or bleached
955309.29– – Other
Woven fabrics of jute or of other textile bast fibres of heading 53.03
965310.10– Unbleached
975310.90– Other
985311.00Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
995407.10– Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters
1005407.20– Woven fabrics obtained from strip or the like
1015407.30– Fabrics specified in Note 9 to Section XI
– Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides
1025407.41– – Unbleached or bleached
1035407.42– – Dyed
1045407.43– – Of yarns of different colours
1055407.44– – Printed
– Other woven fabrics, containing 85% or more by weight of textured polyester filaments
1065407.51– – Unbleached or bleached
1075407.52– – Dyed
1085407.53– – Of yarns of different colours
1095407.54– – Printed
– Other woven fabrics, containing 85% or more by weight of polyester filaments
1105407.61– – Containing 85% or more by weight of non-textured polyester filaments
1115407.69– – Other
– Other woven fabrics, containing 85% or more by weight of synthetic filaments
1125407.71– – Unbleached or bleached
1135407.72– – Dyed
1145407.73– – Of yarns of different colours
1155407.74– – Printed
– Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton
1165407.81– – Unbleached or bleached
1175407.82– – Dyed
1185407.83– – Of yarns of different colours
1195407.84– – Printed
– Other woven fabrics
1205407.91– – Unbleached or bleached
1215407.92– – Dyed
1225407.93– – Of yarns of different colours
1235407.94– – Printed
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.
1245408.10– Woven fabrics obtained from high tenacity yarn of viscose rayon
– Other woven fabrics, containing 85% or more by weight of artificial filament or strip of the like
1255408.21– – Unbleached or bleached
1265408.22– – Dyed
1275408.23– – Of yarns of different colours
1285408.24– – Printed
– Other woven fabrics
1295408.31– – Unbleached or bleached
1305408.32– – Dyed
1315408.33– – Of yarns of different colours
1325408.34– – Printed
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
– Containing 85% or more by weight of polyester staple fibres
1335512.11– – Unbleached or bleached
1345512.19– – Other
– Containing 85% or more by weight of acrylic or modacrylic staple fibres
1355512.21– – Unbleached or bleached
1365512.29– – Other
– Other
1375512.91– – Unbleached or bleached
1385512.99– – Other
Woven fabrics of synthetic staple fibres containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
– Unbleached or bleached
1395513.11– – Of polyester staple fibres, plain weave
1405513.12– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1415513.13– – Other woven fabrics of polyester staple fibres
1425513.19– – Other woven fabrics
– Dyed
1435513.21– – Of polyester staple fibres, plain weave
1445513.22– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1455513.23– – Other woven fabrics of polyester staple fibres
1465513.29– – Other woven fabrics
– Of yarns of different colours
1475513.31– – Of polyester staple fibres, plain weave
1485513.32– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1495513.33– – Other woven fabrics of polyester staple fibres
1505513.39– – Other woven fabrics
– Printed
1515513.41– – Of polyester staple fibres, plain weave
1525513.42– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1535513.43– – Other woven fabrics of polyester staple fibres
1545513.49– – Other woven fabrics
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.
– Unbleached or bleached
1555514.11– – Of polyester staple fibres, plain weave
1565514.12– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1575514.13– – Other woven fabrics of polyester staple fibres
1585514.19– – Other woven fabrics
– Dyed
1595514.21– – Of polyester staple fibres, plain weave
1605514.22– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1615514.23– – Other woven fabrics of polyester staple fibres
1625514.29– – Other woven fabrics
– Of yarns of different colours
1635514.31– – Of polyester staple fibres, plain weave
1645514.32– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1655514.33– – Other woven fabrics of polyester staple fibres
1665514.39– – Other woven fabrics
– Printed
1675514.41– – Of polyester staple fibres, plain weave
1685514.42– – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres
1695514.43– – Other woven fabrics of polyester staple fibres
1705514.49– – Other woven fabrics
Other woven fabrics of synthetic staple fibres.
– Of polyester staple fibres
1715515.11– – Mixed mainly or solely with viscose rayon staple fibres
1725515.12– – Mixed mainly or solely with man-made filaments
1735515.13– – Mixed mainly or solely with wool or fine animal hair
1745515.19– – Other
– Of acrylic or modacrylic staple fibres
1755515.21– – Mixed mainly or solely with man-made filaments
1765515.22– – Mixed mainly or solely with wool or fine animal hair
1775515.29– – Other
– Other woven fabrics
1785515.91– – Mixed mainly or solely with man-made filaments
1795515.92– – Mixed mainly or solely with wool or fine animal hair
1805515.99– – Other
Woven fabrics of artificial staple fibres.
– Containing 85% or more by weight of artificial staple fibres
1815516.11– – Unbleached or bleached
1825516.12– – Dyed
1835516.13– – Of yarns of different colours
1845516.14– – Printed
– Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments
1855516.21– – Unbleached or bleached
1865516.22– – Dyed
1875516.23– – Of yarns of different colours
1885516.24– – Printed
– Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair
1895516.31– – Unbleached or bleached
1905516.32– – Dyed
1915516.33– – Of yarns of different colours
1925516.34– – Printed
– Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton
1935516.41– – Unbleached or bleached
1945516.42– – Dyed
1955516.43– – Of yarns of different colours
1965516.44– – Printed
– Other
1975516.91– – Unbleached or bleached
1985516.92– – Dyed
1995516.93– – Of yarns of different colours
2005516.94– – Printed
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.
2015601.10– Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding
– Wadding; other articles of wadding
2025601.21– – Of cotton
2035601.22– – Of man-made fibres
2045601.29– – Other
2055601.30– Textile flock and dust and mill neps
Felt, whether or not impregnated, coated, covered or laminated.
2065602.10– Needleloom felt and stitch-bonded fibre fabrics
– Other felt, not impregnated, coated, covered or laminated
2075602.21– – Of wool or fine animal hair
2085602.29– – Of other textile materials
2095602.90– Other
Nonwovens, whether or not impregnated, coated, covered or laminated.
– Of man-made filaments
2105603.11– – Weighing not more than 25 g/m2
2115603.12– – Weighing more than 25 g/m2 but not more than 70 g/m2
2125603.13– – Weighing more than 70 g/m2 but not more than 150 g/m2
2135603.14– – Weighing more than 150 g/m2
– Other
2145603.91– – Weighing not more than 25 g/m2
2155603.92– – Weighing more than 25 g/m2 but not more than 70 g/m2
2165603.93– – Weighing more than 70 g/m2 but not more than 150 g/m2
2175603.94– – Weighing more than 150 g/m2
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.
2185604.10– Rubber thread and cord, textile covered
2195604.20– High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated
2205604.90– Other
2215605.00Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.
2225606.00Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
2235607.10– Of jute or other textile bast fibres of heading 53.03
– Of sisal or other textile fibres of the genus Agave
2245607.21– – Binder or baler twine
2255607.29– – Other
– Of polyethylene or polypropylene
2265607.41– – Binder or baler twine
2275607.49– – Other
2285607.50– Of other synthetic fibres
2295607.90– Other
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
– Of man-made textile materials
2305608.11– – Made up fishing nets
2315608.19– – Other
2325608.90– Other
2335609.00Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.
Carpets and other textile floor coverings, knotted, whether or not made up.
2345701.10– Of wool or fine animal hair
2355701.90– Of other textile materials
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
2365702.10– “Kelem”, “Schumacks”, “Karamanie”and similar hand-woven rugs
2375702.20– Floor coverings of coconut fibres (coir)
– Other, of pile construction, not made up
2385702.31– – Of wool or fine animal hair
2395702.32– – Of man-made textile materials
2405702.39– – Of other textile materials
– Other, of pile construction, made up
2415702.41– – Of wool or fine animal hair
2425702.42– – Of man-made textile materials
2435702.49– – Of other textile materials
– Other, not of pile construction, not made up
2445702.51– – Of wool or fine animal hair
2455702.52– – Of man-made textile materials
2465702.59– – Of other textile materials
– Other, not of pile construction, made up
2475702.91– – Of wool or fine animal hair
2485702.92– – Of man-made textile materials
2495702.99– – Of other textile materials
Carpets and other textile floor coverings, tufted, whether or not made up.
2505703.10– Of wool or fine animal hair
2515703.20– Of nylon or other polyamides
2525703.30– Of other man-made textile materials
2535703.90– Of other textile materials
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.
2545704.10– Tiles, having a maximum surface area of 0.3 m2
2555704.90– Other
2565705.00Other carpets and other textile floor coverings, whether or not made up.
Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.
2575801.10– Of wool or fine animal hair
– Of cotton
2585801.21– – Uncut weft pile fabrics
2595801.22– – Cut corduroy
2605801.23– – Other weft pile fabrics
2615801.24– – Warp pile fabrics, épinglé (uncut)
2625801.25– – Warp pile fabrics, cut
2635801.26– – Chenille fabrics
– Of man-made fibres
2645801.31– – Uncut weft pile fabrics
2655801.32– – Cut corduroy
2665801.33– – Other weft pile fabrics
2675801.34– – Warp pile fabrics, épinglé (uncut)
2685801.35– – Warp pile fabrics, cut
2695801.36– – Chenille fabrics
2705801.90– Of other textile materials
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.
– Terry towelling and similar woven terry fabrics, of cotton
2715802.11– – Unbleached
2725802.19– – Other
2735802.20– Terry towelling and similar woven terry fabrics, of other textile materials
2745802.30– Tufted textile fabrics
Gauze, other than narrow fabrics of heading 58.06.
2755803.10– Of cotton
2765803.90– Of other textile materials
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06.
2775804.10– Tulles and other net fabrics
– Mechanically made lace
2785804.21– – Of man-made fibres
2795804.29– – Of other textile materials
2805804.30– Hand-made lace
2815805.00Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.
Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).
2825806.10– Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics
2835806.20– Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread
– Other woven fabrics
2845806.31– – Of cotton
2855806.32– – Of man-made fibres
2865806.39– – Of other textile materials
2875806.40– Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
2885807.10– Woven
2895807.90– Other
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.
2905808.10– Braids in the piece
2915808.90– Other
2925809.00Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.
Embroidery in the piece, in strips or in motifs.
2935810.10– Embroidery without visible ground
– Other embroidery
2945810.91– – Of cotton
2955810.92– – Of man-made fibres
2965810.99– – Of other textile materials
2975811.00Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
2985901.10– Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like
2995901.90– Other
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.
3005902.10– Of nylon or other polyamides
3015902.20– Of polyesters
3025902.90– Other
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.
3035903.10– With poly(vinyl chloride)
3045903.20– With polyurethane
3055903.90– Other
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.
3065904.10– Linoleum
3075904.90– Other
3085905.00Textile wall coverings.
Rubberised textile fabrics, other than those of heading 59.02.
3095906.10– Adhesive tape of a width not exceeding 20 cm
– Other
3105906.91– – Knitted or crocheted
3115906.99– – Other
3125907.00Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.
3135908.00Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric thereof or, whether or not impregnated.
3145909.00Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.
3155910.00Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.
Textile products and articles, for technical uses, specified in Note 7 to this Chapter.
3165911.10– Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)
3175911.20– Bolting cloth, whether or not made up
– Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement)
3185911.31– – Weighing less than 650 g/m2
3195911.32– – Weighing 650 g/m2 or more
3205911.40– Straining cloth of a kind used in oil presses or the like, including that of human hair
3215911.90– Other
Pile fabrics, including “long-pile” fabrics and terry fabrics knitted or crocheted.
3226001.10– “Long pile” fabrics
– Looped pile fabrics
3236001.21– – Of cotton
3246001.22– – Of man-made fibres
3256001.29– – Of other textile materials
– Other
3266001.91– – Of cotton
3276001.92– – Of man-made fibres
3286001.99– – Of other textile materials
Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01
3296002.40– Containing by weight 5% or more of elastomeric yarn but not containing rubber thread
3306002.90– Other
Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.
3316003.10– Of wool or fine animal hair
3326003.20– Of cotton
3336003.30– Of synthetic fibres
3346003.40– Of artificial fibres
3356003.90– Other
Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01
3366004.10– Containing by weight 5% or more of elastomeric yarn but not containing rubber thread
3376004.90– Other
Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04
3386005.10– Of wool or fine animal hair
– Of cotton
3396005.21– – Unbleached or bleached
3406005.22– – Dyed
3416005.23– – Of yarns of different colours
3426005.24– – Printed
– Of synthetic fibres
3436005.31– – Unbleached or bleached
3446005.32– – Dyed
3456005.33– – Of yarns of different colours
3466005.34– – Printed
– Of artificial fibres
3476005.41– – Unbleached or bleached
3486005.42– – Dyed
3496005.43– – Of yarns of different colours
3506005.44– – Printed
3516005.90– Other
Other knitted or crocheted fabrics.
3526006.10– Of wool or fine animal hair
– Of cotton
3536006.21– – Unbleached or bleached
3546006.22– – Dyed
3556006.23– – Of yarns of different colours
3566006.24– – Printed
– Of synthetic fibres
3576006.31– – Unbleached or bleached
3586006.32– – Dyed
3596006.33– – Of yarns of different colours
3606006.34– – Printed
– Of artificial fibres
3616006.41– – Unbleached or bleached
3626006.42– – Dyed
3636006.43– – Of yarns of different colours
3646006.44– – Printed
3656006.90– Other

C. Article of Apparel and Clothing Accessories and Other Made Up Textile Articles

NoHS 2002Description
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
13005.90– Other
Other plates, sheets, film, foil and strip, of plastics.
– Cellular
3921.12– – Of polymers of vinyl chloride
2ex. 3921.12(Woven, knitted or non-woven fabrics coated, covered or laminated with plastics)
3921.13– – Of polyurethanes
3ex. 3921.13(Woven, knitted or non-woven fabrics coated, covered or laminated with plastics)
3921.90– Other
4ex. 3921.90(Woven, knitted or non-woven fabrics coated, covered or laminated with plastics)
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
– Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers
4202.12– – With outer surface of plastics or of textile materials
5ex. 4202.12(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)
– Handbags, whether or not with shoulder strap, including those without handle
4202.22– – With outer surface of plastic sheeting or of textile materials
6ex. 4202.22(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)
– Articles of a kind normally carried in the pocket or in the handbag
4202.32– – With outer surface of plastic sheeting or of textile materials
7ex. 4202.32(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)
– Other
4202.92– – With outer surface of plastic sheeting or of textile materials
8ex. 4202.92(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03.
96101.10– Of wool or fine animal hair
106101.20– Of cotton
116101.30– Of man-made fibres
126101.90– Of other textile materials
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04.
136102.10– Of wool or fine animal hair
146102.20– Of cotton
156102.30– Of man-made fibres
166102.90– Of other textile materials
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
– Suits
176103.11– – Of wool or fine animal hair
186103.12– – Of synthetic fibres
196103.19– – Of other textile materials
– Ensembles
206103.21– – Of wool or fine animal hair
216103.22– – Of cotton
226103.23– – Of synthetic fibres
236103.29– – Of other textile materials
– Jackets and blazers
246103.31– – Of wool or fine animal hair
256103.32– – Of cotton
266103.33– – Of synthetic fibres
276103.39– – Of other textile materials
– Trousers, bib and brace overalls, breeches and shorts
286103.41– – Of wool or fine animal hair
296103.42– – Of cotton
306103.43– – Of synthetic fibres
316103.49– – Of other textile materials
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
– Suits
326104.11– – Of wool or fine animal hair
336104.12– – Of cotton
346104.13– – Of synthetic fibres
356104.19– – Of other textile materials
– Ensembles
366104.21– – Of wool or fine animal hair
376104.22– – Of cotton
386104.23– – Of synthetic fibres
396104.29– – Of other textile materials
– Jackets and blazers
406104.31– – Of wool or fine animal hair
416104.32– – Of cotton
426104.33– – Of synthetic fibres
436104.39– – Of other textile materials
– Dresses
446104.41– – Of wool or fine animal hair
456104.42– – Of cotton
466104.43– – Of synthetic fibres
476104.44– – Of artificial fibres
486104.49– – Of other textile materials
– Skirts and divided skirts
496104.51– – Of wool or fine animal hair
506104.52– – Of cotton
516104.53– – Of synthetic fibres
526104.59– – Of other textile materials
– Trousers, bib and brace overalls, breeches and shorts
536104.61– – Of wool or fine animal hair
546104.62– – Of cotton
556104.63– – Of synthetic fibres
566104.69– – Of other textile materials
Men’s or boys’ shirts, knitted or crocheted.
576105.10– Of cotton
586105.20– Of man-made fibres
596105.90– Of other textile materials
Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted.
606106.10– Of cotton
616106.20– Of man-made fibres
626106.90– Of other textile materials
Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
– Underpants and briefs
636107.11– – Of cotton
646107.12– – Of man-made fibres
656107.19– – Of other textile materials
– Nightshirts and pyjamas
666107.21– – Of cotton
676107.22– – Of man-made fibres
686107.29– – Of other textile materials
– Other
696107.91– – Of cotton
706107.92– – Of man-made fibres
716107.99– – Of other textile materials
Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligées, bathrobes, dressing gowns and similar articles, knitted or crocheted.
– Slips and petticoats
726108.11– – Of man-made fibres
736108.19– – Of other textile materials
– Briefs and panties
746108.21– – Of cotton
756108.22– – Of man-made fibres
766108.29– – Of other textile materials
– Nightdresses and pyjamas
776108.31– – Of cotton
786108.32– – Of man-made fibres
796108.39– – Of other textile materials
– Other
806108.91– – Of cotton
816108.92– – Of man-made fibres
826108.99– – Of other textile materials
T-shirts, singlets and other vests, knitted or crocheted.
836109.10– Of cotton
846109.90– Of other textile materials
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.
– Of wool or fine animal hair
856110.11– – Of wool
866110.12– – Of Kashmir (cashmere) goats
876110.19– – Other
886110.20– Of cotton
896110.30– Of man-made fibres
906110.90– Of other textile materials
Babies’ garments and clothing accessories, knitted or crocheted.
916111.10– Of wool or fine animal hair
926111.20– Of cotton
936111.30– Of synthetic fibres
946111.90– Of other textile materials
Track suits, ski suits and swimwear, knitted or crocheted.
– Track suits
956112.11– – Of cotton
966112.12– – Of synthetic fibres
976112.19– – Of other textile materials
986112.20– Ski suits
– Men’s or boys’ swimwear
996112.31– – Of synthetic fibres
1006112.39– – Of other textile materials
– Women’s or girls’ swimwear
1016112.41– – Of synthetic fibres
1026112.49– – Of other textile materials
1036113.00Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07.
Other garments, knitted or crocheted.
1046114.10– Of wool or fine animal hair
1056114.20– Of cotton
1066114.30– Of man-made fibres
1076114.90– Of other textile materials
Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted.
– Panty hose and tights
1086115.11– – Of synthetic fibres, measuring per single yarn less than 67 decitex
1096115.12– – Of synthetic fibres, measuring per single yarn 67 decitex or more
1106115.19– – Of other textile materials
1116115.20– Women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex
– Other
1126115.91– – Of wool or fine animal hair
1136115.92– – Of cotton
1146115.93– – Of synthetic fibres
1156115.99– – Of other textile materials
Gloves, mittens and mitts, knitted or crocheted.
1166116.10– Impregnated, coated or covered with plastics or rubber
– Other
1176116.91– – Of wool or fine animal hair
1186116.92– – Of cotton
1196116.93– – Of synthetic fibres
1206116.99– – Of other textile materials
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.
1216117.10– Shawls, scarves, mufflers, mantillas, veils and the like
1226117.20– Ties, bow ties and cravats
1236117.80– Other accessories
1246117.90– Parts
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03.
– Overcoats, raincoats, car-coats, capes, cloaks and similar articles
1256201.11– – Of wool of fine animal hair
1266201.12– – Of cotton
1276201.13– – Of man-made fibres
1286201.19– – Of other textile materials
– Other
1296201.91– – Of wool or fine animal hair
1306201.92– – Of cotton
1316201.93– – Of man-made fibres
1326201.99– – Of other textile materials
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04.
– Overcoats, raincoats, car-coats, capes, cloaks and similar articles
1336202.11– – Of wool or fine animal hair
1346202.12– – Of cotton
1356202.13– – Of man-made fibres
1366202.19– – Of other textile materials
– Other
1376202.91– – Of wool or fine animal hair
1386202.92– – Of cotton
1396202.93– – Of man-made fibres
1406202.99– – Of other textile materials
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
– Suits
1416203.11– – Of wool or fine animal hair
1426203.12– – Of synthetic fibres
1436203.19– – Of other textile materials
– Ensembles
1446203.21– – Of wool or fine animal hair
1456203.22– – Of cotton
1466203.23– – Of synthetic fibres
1476203.29– – Of other textile materials
– Jackets and blazers
1486203.31– – Of wool or fine animal hair
1496203.32– – Of cotton
1506203.33– – Of synthetic fibres
1516203.39– – Of other textile materials
– Trousers, bib and brace overalls, breeches and shorts
1526203.41– – Of wool or fine animal hair
1536203.42– – Of cotton
1546203.43– – Of synthetic fibres
1556203.49– – Of other textile materials
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
– Suits
1566204.11– – Of wool or fine animal hair
1576204.12– – Of cotton
1586204.13– – Of synthetic fibres
1596204.19– – Of other textile materials
– Ensembles
1606204.21– – Of wool or fine animal hair
1616204.22– – Of cotton
1626204.23– – Of synthetic fibres
1636204.29– – Of other textile materials
– Jackets and blazers
1646204.31– – Of wool or fine animal hair
1656204.32– – Of cotton
1666204.33– – Of synthetic fibres
1676204.39– – Of other textile materials
– Dresses
1686204.41– – Of wool or fine animal hair
1696204.42– – Of cotton
1706204.43– – Of synthetic fibres
1716204.44– – Of artificial fibres
1726204.49– – Of other textile materials
– Skirts and divided skirts
1736204.51– – Of wool or fine animal hair
1746204.52– – Of cotton
1756204.53– – Of synthetic fibres
1766204.59– – Of other textile materials
– Trousers, bib and brace overalls, breeches and shorts
1776204.61– – Of wool or fine animal hair
1786204.62– – Of cotton
1796204.63– – Of synthetic fibres
1806204.69– – Of other textile materials
Men’s or boys’ shirts.
1816205.10– Of wool or fine animal hair
1826205.20– Of cotton
1836205.30– Of man-made fibres
1846205.90– Of other textile materials
Women’s or girls’ blouses, shirts and shirt-blouses.
1856206.10– Of silk or silk waste
1866206.20– Of wool or fine animal hair
1876206.30– Of cotton
1886206.40– Of man-made fibres
1896206.90– Of other textile materials
Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.
– Underpants and briefs
1906207.11– – Of cotton
1916207.19– – Of other textile materials
– Nightshirts and pyjamas
1926207.21– – Of cotton
1936207.22– – Of man-made fibres
1946207.29– – Of other textile materials
– Other
1956207.91– – Of cotton
1966207.92– – Of man-made fibres
1976207.99– – Of other textile materials
Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligées, bathrobes, dressing gowns and similar articles.
– Slips and petticoats
1986208.11– – Of man-made fibres
1996208.19– – Of other textile materials
– Nightdresses and pyjamas
2006208.21– – Of cotton
2016208.22– – Of man-made fibres
2026208.29– – Of other textile materials
– Other
2036208.91– – Of cotton
2046208.92– – Of man-made fibres
2056208.99– – Of other textile materials
Babies’ garments and clothing accessories.
2066209.10– Of wool or fine animal hair
2076209.20– Of cotton
2086209.30– Of synthetic fibres
2096209.90– Of other textile materials
Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
2106210.10– Of fabrics of heading 56.02 or 56.03
2116210.20– Other garments, of the type described in subheadings 6201.11 to 6201.19
2126210.30– Other garments, of the type described in subheadings 6202.11 to 6202.19
2136210.40– Other men’s or boys’ garments
2146210.50– Other women’s or girls’ garments
Track suits, ski suits and swimwear; other garments.
– Swimwear
2156211.11– – Men’s or boys’
2166211.12– – Women’s or girls’
2176211.20– Ski suits
– Other garments, men’s or boys’
2186211.31– – Of wool or fine animal hair
2196211.32– – Of cotton
2206211.33– – Of man-made fibres
2216211.39– – Of other textile materials
– Other garments, women’s or girls’
2226211.41– – Of wool or fine animal hair
2236211.42– – Of cotton
2246211.43– – Of man-made fibres
2256211.49– – Of other textile materials
Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
2266212.10– Brassieres
2276212.20– Girdles and panty-girdles
2286212.30– Corselettes
2296212.90– Other
Handkerchiefs.
2306213.10– Of silk or silk waste
2316213.20– Of cotton
2326213.90– Of other textile materials
Shawls, scarves, mufflers, mantillas, veils and the like.
2336214.10– Of silk or silk waste
2346214.20– Of wool or fine animal hair
2356214.30– Of synthetic fibres
2366214.40– Of artificial fibres
2376214.90– Of other textile materials
Ties, bow ties and cravats.
2386215.10– Of silk or silk waste
2396215.20– Of man-made fibres
2406215.90– Of other textile materials
2416216.00Gloves, mittens and mitts.
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
2426217.10– Accessories
2436217.90– Parts
Blankets and travelling rugs.
2446301.10– Electric blankets
2456301.20– Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair
2466301.30– Blankets (other than electric blankets) and travelling rugs, of cotton
2476301.40– Blankets (other than electric blankets) and travelling rugs, of synthetic fibres
2486301.90– Other blankets and travelling rugs
Bed linen, table linen, toilet linen and kitchen linen.
2496302.10– Bed linen, knitted or crocheted
– Other bed linen, printed
2506302.21– – Of cotton
2516302.22– – Of man-made fibres
2526302.29– – Of other textile materials
– Other bed linen
2536302.31– – Of cotton
2546302.32– – Of man-made fibres
2556302.39– – Of other textile materials
2566302.40– Table linen, knitted or crocheted
– Other table linen
2576302.51– – Of cotton
2586302.52– – Of flax
2596302.53– – Of man-made fibres
2606302.59– – Of other textile materials
2616302.60– Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
– Other
2626302.91– – Of cotton
2636302.92– – Of flax
2646302.93– – Of man-made fibres
2656302.99– – Of other textile materials
Curtains (including drapes) and interior blinds; curtain or bed valances.
– Knitted or crocheted
2666303.11– – Of cotton
2676303.12– – Of synthetic fibres
2686303.19– – Of other textile materials
– Other
2696303.91– – Of cotton
2706303.92– – Of synthetic fibres
2716303.99– – Of other textile materials
Other furnishing articles, excluding those of heading 94.04.
– Bedspreads
2726304.11– – Knitted or crocheted
2736304.19– – Other
– Other
2746304.91– – Knitted or crocheted
2756304.92– – Not knitted or crocheted, of cotton
2766304.93– – Not knitted or crocheted, of synthetic fibres
2776304.99– – Not knitted or crocheted, of other textile materials
Sacks and bags, of a kind used for the packing of goods.
2786305.10– Of jute or of other textile bast fibres of heading 53.03
2796305.20– Of cotton
– Of man-made textile materials
2806305.32– – Flexible intermediate bulk containers
2816305.33– – Other, of polyethylene or polypropylene strip or the like
2826305.39– – Other
2836305.90– Of other textile materials
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
– Tarpaulins, awnings and sunblinds
2846306.11– – Of cotton
2856306.12– – Of synthetic fibres
2866306.19– – Of other textile materials
– Tents
2876306.21– – Of cotton
2886306.22– – Of synthetic fibres
2896306.29– – Of other textile materials
– Sails
2906306.31– – Of synthetic fibres
2916306.39– – Of other textile materials
– Pneumatic mattresses
2926306.41– – Of cotton
2936306.49– – Of other textile materials
– Other
2946306.91– – Of cotton
2956306.99– – Of other textile materials
Other made up articles, including dress patterns.
2966307.10– Floor-cloths, dish-cloths, dusters and similar cleaning cloths
2976307.20– Life-jackets and life-belts
2986307.90– Other
2996308.00Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table-cloths or serviettes, or similar textile articles, put up in packings for retail sale.
3006309.00Worn clothing and other worn articles.
Other footwear.
6405.20– With uppers of textile materials
301ex. 6405.20(Footwear with soles and uppers of wool felt)
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
6406.10– Uppers and parts thereof, other than stiffeners
302ex. 6406.10(Footwear uppers of which 50% or more of the external surface area is textile material)
– Other
6406.99– – Of other materials
303ex. 6406.99(Leg warmers and gaiters of textile material)
3046501.00Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons of felt
3056502.00Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
3066503.00Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed
3076504.00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
3086505.90– Other
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).
3096601.10– Garden or similar umbrellas
– Other
3106601.91– – Having a telescopic shaft
3116601.99– – Other
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).
– Slivers, rovings, yarn and chopped strands
7019.19– – Other
3127019.19.10 (AHTN 2002/1)– – – Yarn
– Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products
– Other woven fabrics
7019.51– – Of a width not exceeding 30 cm
313ex. 7019.51(Woven fabrics of fibre glass)
7019.52– – Of a width exceeding 30 cm, plain weave, weighing less than 250g/m2, of filaments measuring per single yarn not more than 136 tex
314ex. 7019.52(Woven fabrics of fibre glass)
7019.59– – Other
315ex. 7019.59(Woven fabrics of fibre glass)
Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
– Other parts and accessories of bodies (including cabs)
3168708.21– – Safety seat belts
3178804.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
Watch straps, watch bands and watch bracelets, and parts thereof.
3189113.90– Other
Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
9404.90– Other
319ex.9404.90(Pillows and cushions of cotton; quilts, eiderdowns; comforters and similar articles of textile materials)
Dolls representing only human beings.
– Parts and accessories
3209502.91– – Garments and accessories therefor, footwear and headgear
Typewriter or similar ribbons, inked or other wise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
9612.10– Ribbons
3219612.10.10 (AHTN 2002/1)– – Of textile fabric

Annexure III


[see rule 13]

Operational Certification Procedures for the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India Rules, 2009.
For the purposes of implementing the rules , the following Operational Certification Procedures on the issuance and verification of the AIFTA Certificate of Origin and the other related administrative matters shall be followed:
AUTHORITIES

1. The AIFTA Certificate of Origin shall be issued by the Government authorities (Issuing Authority) of the exporting party.

2. Each party shall provide 11 original sets of, or through electronic means, specimen signatures and specimen of official seals used by their Issuing Authorities, including their names and addresses, through the ASEAN Secretariat for dissemination to the other parties. Any change in names, addresses, specimen signatures or official seals shall be promptly informed in the same manner or electronically.

3. For the purposes of determining originating status, the Issuing Authority shall have the right to call for any supporting documentary evidence or carry out any checks considered appropriate.
APPLICATIONS

4. The exporter and/or the manufacturer of the products qualified for preferential tariff treatment shall apply in writing to the Issuing Authority of the exporting party 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 products, the origin of which by their nature can be easily verified.

5. At the time of carrying out the formalities for exporting the products under preferential tariff treatment, the exporter or his authorised representative shall submit a written application for the AIFTA Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of an AIFTA Certificate of Origin.
6. PRE-EXPORTATION EXAMINATION

(a) The Issuing Authority shall, to the best of their competence and ability, carry out proper examination upon each application for the AIFTA Certificate of Origin to ensure that-

(i) the application and the AIFTA Certificate of Origin are duly completed and signed by the authorised signatory;

(ii) the origin of the product is in conformity with the Rules.

(iii) other statements of the AIFTA Certificate of Origin correspond to supporting documentary evidence submitted; and

(iv) description, quantity and weight of goods, marks and numbers on packages, and number and type of packages, as specified, conform to the products to be exported.

(b) Multiple items declared on a single invoice and single AIFTA Certificate of Origin shall be allowed, provided that each item qualifies separately in its own right.
7. ISSUANCE OF AIFTA CERTIFICATE OF ORIGIN

(a) The AIFTA Certificate of Origin shall be in International Organisation for Standardisation (ISO) A4 size, and white paper in conformity with the specimen as in the Attachment to these Operational Certification Procedures. It shall be made in English. The AIFTA Certificate of Origin shall comprise one (1) original and three (3) copies. Each AIFTA Certificate of Origin shall bear a reference number as given separately by each place or office of issuance.
(b) The original copy shall be forwarded, together with the triplicate, by the exporter to the importer. Only the original copy will be submitted by the importer 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. The quadruplicate shall be retained by the exporter.

(c) In cases where an AIFTA Certificate of Origin is not accepted by the Customs Authority of the importing party, such AIFTA Certificate of Origin shall be marked accordingly in box 4 and the original AIFTA Certificate of Origin shall be returned to the Issuing Authority within a reasonable period but not to exceed two months. The Issuing Authority shall be duly notified of the grounds for the denial of preferential tariff treatment.
(d) In cases where an AIFTA Certificate of Origin is not accepted, as stated in paragraph (c), the Issuing Authority shall provide detailed, exhaustive clarification addressing the grounds for the denial of preferential tariff treatment raised by the importing party. The Customs Authority of the importing party shall accept the AIFTA Certificate of Origin and grant the preferential tariff treatment if the clarification is found satisfactory.

8. To implement the provisions of rules 5 and 6, the AIFTA Certificate of Origin issued by the exporting party shall indicate the relevant rules and applicable percentage of AIFTA content in box 8.

9. No erasures or superimpositions shall be allowed on the AIFTA Certificate of Origin. Any alteration shall be made by striking out the errors and making any required corrections. Such alterations and corrections shall be approved and certified by an official of the Issuing Authority authorised to sign the AIFTA Certificate of Origin. Unused spaces shall be crossed out to prevent any subsequent addition.

10. (a) The AIFTA Certificate of Origin shall be issued by the Issuing Authority of the exporting party at the time of exportation, or within three working days from the date of shipment whenever the products to be exported can be considered originating in that party within the meaning of these rules.

(b) In exceptional cases where a AIFTA Certificate of Origin has not been issued at the time of exportation or within three working days from the date of shipment due to inadvertent errors or omissions or other valid causes, the AIFTA Certificate of Origin may be issued retroactively but no longer than twelve months from the date of shipment, bearing the words “ISSUED RETROACTIVELY”.

11. (a) Notwithstanding anything in sub-paragraph (b) of paragraph 7, paragraph 13 and 14(b), the Issuing Authority of the intermediate party may issue a back-to-back AIFTA Certificate of Origin if an application is made by the exporter of that party while the product is passing through that party’s territory, provided that:

(i) a valid AIFTA Certificate of Origin from the original exporting party is presented only to the Issuing Authority of the intermediate party;

(ii) the importer of the intermediate party and the exporter who applies for the back-to-back AIFTA Certificate of Origin in the intermediate party are the same;

(iii) validity of the back-to-back AIFTA Certificate of Origin shall have the same end-date as the original AIFTA Certificate of Origin;

(iv) the originating products re-exported could either be full or part of the original consignment;

(v) the consignment which is to be re-exported using the back-to-back AIFTA Certificate of Origin must not undergo any further processing in the intermediate party, except for repacking and logistics activities consistent with rule 8 of these rules.;

(vi) the product shall remain in the intermediate party’s customs control, including its free trade zones and bonded areas approved by the customs. The product shall not enter into trade or consumption in the intermediate party;

(vii) information on the back-to-back AIFTA Certificate of Origin includes the name of the party which issued the original AIFTA Certificate of Origin, date of issuance and reference number; and

(viii) verification procedures as set out in paragraph 16 and 17 are applied.

(b) The original exporting party, the intermediate party and the importing party shall cooperate in the process of verification. The copy of the AIFTA Certificate of Origin issued by the original exporting party shall be given to the Customs Authority of the importing party if it requests for the same during the process of verification.

12. In the event of theft, loss or destruction of an AIFTA Certificate of Origin, the exporter may apply in writing to the Issuing Authority which issued it for the 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 words “CERTIFIED TRUE COPY” (in lieu of the original certificate) in box 12. This copy shall bear the date of the original AIFTA Certificate of Origin. The certified true copy of an AIFTA Certificate of Origin shall be issued within the validity period of the original AIFTA Certificate of Origin and on condition that the exporter provides to the relevant Issuing Authority the quadruplicate copy.
PRESENTATION
13. Except for the AIFTA Certificate of Origin referred to in paragraph 11(a), the original AIFTA Certificate of Origin shall be submitted to the Customs Authority at the time of lodging the import entry for the products concerned.

14. The following time limit for the presentation of the AIFTA Certificate of Origin shall be observed :-

(a) the AIFTA Certificate of Origin shall be valid for twelve months from the date of its issuance;

(b) the AIFTA Certificate of Origin shall be submitted to the Customs Authority of the importing party within its validity period;

(c) where the AIFTA Certificate of Origin is submitted to the relevant Customs Authority of the importing party after the expiration of its validity period, such AIFTA Certificate of Origin shall be accepted, if failure to observe the time limit was as a result of force majeure or any other cause beyond the control of the exporter; and

(d) in all cases, the relevant Customs Authority in the importing party may accept such AIFTA Certificate of Origin provided that the products have been imported before the expiry of the validity of that AIFTA Certificate of Origin.

15. (a) Where the origin of a product is not in doubt, the discovery of minor discrepancies between the statements made in the AIFTA 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 invalidate the AIFTA Certificate of Origin, if it does in fact correspond to the said products.

(b) For multiple items declared under the same AIFTA Certificate of Origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining items listed in that AIFTA Certificate of Origin. Sub-paragraph a(iii) of paragraph 16 may be applied to the problematic items.

VERIFICATION

16. (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 good in question or of certain parts thereof. The Issuing Authority shall conduct a retroactive check on the producer/exporter’s cost statement based on the current cost and prices within a six-months timeframe prior to the date of exportation subject to the following procedures:

(i) the request for a retroactive check shall be accompanied by the AIFTA Certificate of Origin concerned and specify the reasons and any additional information suggesting that the particulars given in the said AIFTA Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis;

(ii) the Issuing Authority shall respond to the request promptly and reply within three months after receipt of the request for retroactive check;

(iii) In case of reasonable doubt as to the authenticity or accuracy of the document, the Customs Authority of the importing party may suspend provision of preferential tariff treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not subject to import prohibition or restriction and there is no suspicion of fraud; and

(iv) the retroactive check process, including the actual process and the determination of whether the subject good is originating or not, should be completed and the result communicated to the Issuing Authority within six months. While the process of the retroactive check is being undertaken, sub-paragraph (iii) shall be applied.

(b) The Customs Authority of the importing party may request an importer for information or documents relating to the origin of imported good in accordance with its domestic laws and regulations before requesting the retroactive check pursuant to paragraph (a).

17. (a) If the importing party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances, request verification visits to the exporting party. Prior to conducting a verification visit-

(i) the importing party shall deliver a written notification of its intention to conduct the verification visit, through the competent authority, simultaneously to,-

1. the producer/exporter whose premises are to be visited;

2. the Issuing Authority of the party in the territory of which the verification visit is to occur;

3. the competent authority of the party in the territory of which the verification visit is to occur; and

4. the importer of the goods subject to the verification visit;

(ii) the written notification mentioned in sub-paragraph (i) shall be as comprehensive as possible and include:

1. the name of the competent authority issuing the notification;

2. the name of the producer/exporter whose premises are to be visited;

3. the proposed date of the verification visit;

4. the coverage scope or purpose of the proposed verification visit, including reference to the goods subject to the verification; and

5. the names and designation of the officials performing the verification visit;

(iii) an importing party shall obtain the written consent of the producer/exporter whose premises are to be visited;

(iv) when a written consent from the producer/exporter is not obtained within thirty days from the date of receipt of the notification pursuant to sub-paragraph (i), the notifying party may deny preferential tariff treatment to the goods referred to in the said AIFTA Certificate of Origin that would have been subject to the verification visit; and

(v) the Issuing Authority receiving the notification may postpone the proposed verification visit and notify the importing party of such intention within fifteen days from the date of receipt of the notification. Notwithstanding any postponement, any verification visit shall be carried out within sixty days from the date of such receipt, or for such longer period as the parties may agree.

(b) The importing party conducting the verification visit shall provide the producer/exporter whose goods are subject to the verification and the relevant Issuing Authority with a written determination of whether that goods qualify as originating goods.

(c) The determination of whether the goods qualify as originating goods shall be notified to the producer/exporter, and the relevant Issuing Authority. Any suspended preferential tariff treatment shall be reinstated upon a determination that the goods qualify as originating goods.

(d) If the goods are determined to be non-originating, the producer/exporter shall be given thirty days from the date of receipt of the written determination to provide any written comments or additional information regarding the eligibility of the goods for preferential tariff treatment. If the goods are still found to be non-originating, the final written determination issued by the importing party shall be communicated to the Issuing Authority within thirty days from the date of receipt of the comments/additional information from the producer/exporter.

(e) The verification visit process, including the actual visit and the determination whether or not the goods subject to verification is originating, shall be carried out and its results communicated to the Issuing Authority within a maximum period of six months from the date when the verification visit was conducted. While the process of verification is being undertaken, sub-paragraph a(iii) of paragraph 16 shall be applied.

18. (a) The application for AIFTA Certificates of Origin and all documents related to such application shall be retained by the Issuing Authorities for not less than two years from the date of issuance.

(b) Information relating to the validity of the AIFTA Certificate of Origin shall be furnished upon request of the importing party.

(c) Any information communicated between the authorities concerned shall be treated as confidential and shall be used for the validation of AIFTA Certificates of Origin purposes only.
SPECIAL CASES

19. When destination of all or part of the products exported to a specified port of a party is changed, before or after their arrival in the importing party, the following shall be observed:-

(a) If the products have already been submitted to the Customs Authority in the specified importing party, the AIFTA Certificate of Origin shall, by a written application of the importer, be endorsed to this effect for all or part of products by the said authorities and the original returned to the importer.

(b) If the changing of destination occurs during transportation to the importing party as specified in the AIFTA Certificate of Origin, the exporter shall apply in writing, accompanied with the issued AIFTA Certificate of Origin, for issuance of new AIFTA Certificate(s) of Origin for all or part of products.

20. For the purpose of implementing clause (c) of rule 8, where transportation is effected through the territory of one or more non-AIFTA party, the following shall be produced to the Customs Authority of the importing party:-

(a) a through Bill of Lading issued in the exporting party;

(b) a AIFTA Certificate of Origin issued by the relevant Issuing Authority of the exporting party;

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

d) other relevant supporting documents, if any, in evidence that the requirements of clause (c) of rule 8 are being complied with.

21 (a) Products sent from a party for exhibition in another party, when sold during or after the exhibition, shall benefit from the preferential tariff treatment if the products meet the requirements of these rules, provided it is shown to the satisfaction of the relevant Customs Authority of the importing party that:-

(i) an exporter has dispatched those products from the exporting party to the party where the exhibition is held and has exhibited them there;

(ii) the exporter has sold the products or transferred them to a consignee in the importing party; and

(iii) the products have been consigned during the exhibition or immediately thereafter to the importing party in the state in which they were sent for exhibition.

(b) For the purposes of implementing paragraph (a), the AIFTA Certificate of Origin must be produced to the relevant Customs Authority of the importing party. The name and address of the exhibition must be indicated, a certificate issued by the relevant authority of the party where the exhibition took place together with supporting documents prescribed in paragraph 20(d) may be required.

(c) Paragraph (a) shall apply to any exhibition, fair or similar show or display in the venue where the products remain under customs control during these events.

22. The Customs Authority in the importing party shall accept an AIFTA Certificate of Origin where the sales invoice is issued either by a company located in a third country or an AIFTA exporter for the account of the said company, provided that the product meets the requirements of these rules.
ACTION AGAINST FRAUDULENT ACTS

23. (a) When it is suspected that fraudulent acts in connection with the AIFTA Certificate of Origin have been committed, the relevant Government Authorities concerned shall co-operate in any action taken against the persons involved.

(b) Each party shall be responsible for providing legal sanctions against fraudulent acts related to the AIFTA Certificate of Origin.

Original (Duplicate/Triplicate/Quadruplicate)

1. Goods consigned from (Exporter’s business name, address, country)Reference No.

ASEAN-INDIA FREE TRADE AREA PREFERENTIAL TARIFF CERTIFICATE OF ORIGIN (Combined Declaration and Certificate)

FORM AI
Issued in ______
(Country)
See Notes Overleaf

2. Goods consigned to (Consignee’s name, address, country)
3. Means of transport and route (as far as known)
Departure dateVessel’s name/Aircraft etc.Port of Discharge
4. For Official Use

c Preferential Tariff Treatment Given Under ASEAN-India Free Trade Area Preferential Tariff

cPreferential Tariff Treatment Not Given (Please state reason/s)

……………………………………………………………………….
Signature of Authorised Signatory of the Importing Country

5. Item number6. Marks and numbers on Packages7. Number and type of packages, description of goods (including quantity where appropriate and HS number of the importing country)8. Origin criterion (see Notes overleaf)9. Gross weight or other quantity and value (FOB)10. Number and date of Invoices
11. Declaration by the exporter
The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in
…………………………………………………….
(Country)
and that they comply with the origin requirements specified for these goods in the ASEAN-INDIA Free Trade Area Preferential Tariff for the goods exported to
…………………………………………………….
(Importing Country)
……………………………………………………………………..
Place and date, signature of authorised signatory
12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.

…………………………………………………….
Place and date, signature and stamp of certifying authority

13. Where appropriate please tick:
c Third Country Invoicing c Exhibition c Back-to-Back CO c Cumulation

OVERLEAF NOTES

1. Parties which accept this form for the purpose of preferential tariff treatment under the ASEAN-INDIA Free Trade Agreement (AIFTA):

BRUNEI DARUSSALAM CAMBODIA INDONESIA
INDIALAOSMALAYSIA
MYANMARPHILIPPINESSINGAPORE
THAILANDVIETNAM1

2. CONDITIONS: To enjoy preferential tariff under the AIFTA, goods sent to any Parties listed above:

(i) must fall within a description of goods eligible for concessions in the Party of destination;

(ii) must comply with the consignment conditions in accordance with Rule 8 of the Rules; and

(iii) must comply with the origin criteria in the Rules.

3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in box 8 of this Form, the origin criteria met, in the manner shown in the following table:

Circumstances of production or manufacture in the first country named in Box 11 of this formInsert in Box 8
(a) Goods wholly obtained or produced in the territory of the exporting Party”WO”
(b) Goods satisfying Rule 5 (Not Wholly Produced or Obtained Products) of the Rules“RVC [ ]% + CTSH”

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0 responses to “CUSTOMS Notification No 189/2009 (NT), Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between ASEAN and India”

  1. v.p.shenoy says:

    Please cn you confirm from where we can obtain certificate of origin in case of export from india to asean country.

    Regards.

    v.p.shenoy

  2. Dharmistha says:

    who is issued AIFTA Certificate in Ahmedabad

  3. sanjay ku nayak says:

    Dear Sir,

    Can you advise how do we verify the specimen signature of commercial office Banjarmasin, Indonesia who signed on the certificate of origin as per asean-india free trade preferential tariff certificate of origin.

  4. PRAMOD SONETA says:

    dear sir

    can u pl cnfm from where we can obtain certificate of origin in case of export from India to Asean Country

    Rgds
    pramod soneta

  5. Sushanta Saha says:

    What is the tariff notification for HS Code : 292241.00. Is the notification not applicable to this HS Code ?
    Is there any sepearate Notification issue for HS 292241.00 ?

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