Seeks to amend Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005. Principal notification No. 59/2005-Customs (N.T.) dated 20th July, 2005.
[To be Published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 79/2018 – Customs (N.T.)
New Delhi, the 14th September, 2018
G.S.R. 881(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, on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005, namely:-
1. Short title and Commencement.-
(1) These rules may be called the Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore (Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. (1) In the Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005, (hereinafter referred to as the said rules),-
(2) In the said rules, in Rule 5, in paragraph 1,-
(i) in clause (i) of sub-paragraph (a) for the figure “60%”, the words “sixty-five per cent.” shall be substituted;
(ii) in clause (ii) of sub-paragraph (a) for the words “four digit”, the words “sixdigit” shall be substituted.
(3) In the said rules, after Rule 5, the following rule shall be inserted, namely:-
“ 5A. De Minimis
1. A good that does not undergo a change in tariff classification pursuant to Rule 5 and Annex B in the final process of production shall be considered as originating if:
(a) for all goods except those falling within chapters 50 through 63 of the Harmonised System
(i) the value of all non-originating materials used in its production, which do not undergo the required change in tariff classification, does not exceed ten per cent. of the FOB value of the good; and
(ii) the good meets all other applicable criteria set forth in the rules for qualifying as an originating good; and
(b) for goods falling within chapters 50 through 63 of the Harmonised System:
(i) the total weight of non-originating basic textile materials used in its production, which do not undergo the required change in tariff
classification, does not exceed seven per cent. of the total weight of all the basic textile material used; and
(ii) the good meets all other applicable criteria set forth in the rules for qualifying as an originating good.
2. The value of such non-originating materials shall be included in the value of non-originating materials for any applicable local value added content requirement for the good.”.
(4) In the said rules, in Rule 16,-
(i) after the words “the government of the exporting Party”, the brackets and words “(referred to herein as “the Issuing Authority”)” shall be inserted;
(ii) the brackets and words “(referred to herein as “the certifying Authority”)” shall be omitted.
(5) In the said rules, in Rule 17,-
(i) in paragraph 2, for the words “the customs administration”, the words “the Customs Authority” shall be substituted;
(ii) in paragraph 2, for the words “the certifying authority”, the words “the Issuing Authority” shall be substituted;
(iii) in paragraph 3, for the words “the certifying authority”, the words “the Issuing Authority” shall be substituted.
(6) In the said rules, in Annex A,-
(i) in Rule 1, for the brackets, word and figure “(Attachment 1)”, the brackets and word “(Attachment)” shall be substituted;
(ii) in Rule 7,-
(a) in paragraph (b), for the word and figure “Appendix 1”, the word “Attachment” shall be substituted;
(b) after paragraph (e), the following paragraphs shall be inserted, namely:-
“(f) In all cases, the number and date of the commercial invoice shall be indicated in the box reserved for this purpose in the Certificate of Origin.
(g) The Certificate of Origin shall bear the signature and official seal of the Issuing Authority. The signature and official seal may be applied electronically.”.
(iii) in Rule 13, for paragraph (a), the following shall be substituted, namely:-
“(a) Certificate of Origin shall be submitted to the Customs Authority of the importing Party within its validity period, together with the documents required at the time of customs clearance of the goods for the importation in accordance with the laws and regulations of the importing Party;
(aa) If a claim for preferential treatment is made without producing the Certificate of Origin, the Customs Authority of the importing Party may deny preferential treatment and request a guarantee in any of its modalities or may take any action necessary in order to preserve fiscal interests, as a pre-condition for the completion of the importation subject to and in accordance with the laws and procedures of the importing Party. The guarantee shall be refunded to the importer if a Certificate of Origin is subsequently produced by the Importer in accordance to the laws and procedures of the importing Party.”;
(iv) for Rule 15, the following shall be substituted, namely:-
“(va) RETROACTIVE CHECKS
RULE 15
(a) The Customs Authority of the importing Party, may initiate a retroactive check relating to the authenticity of a certificate, as well as the veracity of the information contained therein, in accordance with the procedures established in the Rules, in cases of doubt or on random basis.
(b) In cases where the Customs Authority of the importing Party deems it necessary to seek a retroactive check from the Issuing Authority of the exporting Party, it shall specify whether the verification is on random basis or the veracity of the information is in doubt. In case the determination of origin is in doubt, the Customs Authority shall provide detailed grounds for the doubt concerning the veracity of Certificate of Origin.
(c) The Customs Authority of the importing Party may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, provided
that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.
RULE 15A
Any request made pursuant to rule 15 shall be in accordance with the following procedure, namely:
(a) The Customs Authority of the importing Party shall make a request for retroactive check by providing a copy of the Certificate(s) of Origin.
(b) The Customs Authority shall specify whether it requires a verification of the genuineness of the Certificate of Origin to rule out any forgery, or seeks to verify the determination of Origin.
(c) In cases where the Customs Authority of the importing Party seeks to verify the determination of origin, it shall send a questionnaire to the competent authorities of the exporting Party, which shall be passed on to the exporter/producer/manufacturer, for such inquiry or documents, as necessary.
(d) The Issuing Authority of the exporting Party shall provide the information and documentation requested, within:
(i) fifteen days of the date of receipt of the request, if the request pertains to the authenticity of issue of the Certificate of Origin, including the seal and signatures of the Issuing Authority;
(ii) ninety days from the date of receipt of such request, if the request is on the grounds of suspicion of the accuracy of the determination of origin of the product. Such period can be extended through mutual consultation between the Customs Authority of the importing Party and Issuing Authority of the exporting Party for a period no more than sixty days.
(e) On receiving the results of the retroactive check pursuant to clause (d), if the Customs Authority of the importing Party deems it necessary to request for further information, the Customs Authority of the importing Party shall communicate the fact to the Issuing Authority of the exporting Party within thirty days. The term for the presentation of additional information shall be not more than ninety days, from the date of the receipt of the request for the additional information.”.
(7) In the said rules, for the Annex B, the following Annex shall be substituted, namely:-
“ANNEX B
PRODUCT SPECIFIC RULES
|
Sr. No.
|
EX
|
Tariff Item Number as per HS 2002
|
Description of Products
|
Specific Rule
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
| 1 | Chapter 1 | Live animals | Wholly obtained | |
| 2 | Chapter 2 | Meat and edible meat offal | All materials of Chapter 1 and 2 used shall be wholly obtained | |
| 3 | Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Wholly obtained | |
| 4 | Chapter 4 | Dairy produce; bird’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | Wholly obtained | |
| 5 | Chapter 5 | Products of animal origin, not elsewhere specified or included | Wholly obtained | |
| 6 | Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten | All materials of Chapter 7, 8 and 10 used should be wholly obtained | |
| 7 | Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Wholly obtained | |
| 8 | Chapter 13 | Lac; gums, resins and other vegetable saps and extracts | Wholly obtained | |
| Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | |||
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | |||
| 9 | 150790 | – Other | CTH or VA >= 40% based on direct method or =< 60% based on indirect method | |
| 10 | 1508 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified | CTSH or VA >= 35% based on direct method or =< 65% based on indirect method | |
| 11 | 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified | CTSH or VA >= 35% based on direct method or =< 65% based on indirect method | |
| 12 | 151000 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | CTSH or VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | |||
| 1604 | Prepared or preserved fish; Caviar and caviar substitutes prepared from fish eggs | |||
| 13 | 160420 | – Other prepared or preserved fish | VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 18 | Cocoa and cocoa preparation | |||
| 14 | 1804 | Cocoa butter, fat and oil | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 15 | 1805 | Cocoa powder, not containing added sugar or other sweetening matter | VA >= 40% based on direct method or =< 60% based on indirect method | |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products | |||
| 1901 | Description: Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | |||
| 16 | 190190 | – Other | CTSH or VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 21 | Miscellaneous edible preparations | |||
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; Mustard flour and meal and prepared mustard | |||
| 17 | 210310 | – Soya sauce | CTH | |
| 2106 | Food preparations not elsewhere specified or included | |||
| 18 | 210610 | – Protein concentrates and textured protein substances | VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 23 | Residues and waste from the food industries; prepared animal fodder | |||
| 2309 | Preparations of a kind used in animal feeding | |||
| 19 | 230910 | – Dog or cat food, put up for retail sale | VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 29 | Organic chemicals | |||
| 2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives | |||
| – Saturated monohydric alcohols: | ||||
| 20 | 290512 | — Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) | CTH | |
| 21 | 290513 | — Butan-1-ol (n-butyl alcohol) | CTH | |
| 22 | 290516 | — Octanol (octyl alcohol) and isomers thereof: | CTSH or VA >= 35% based on direct method or =< 65% based on indirect method | |
| 23 | 290516 | – – Other | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 24 | 290723 | — 4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts | CTSH | |
| 2912 | Aldehydes, whether or not with other oxygen function; Cyclic polymers of aldehydes; Paraformaldehyde | |||
| – Acyclic aldehydes without other oxygen function: | ||||
| 25 | 291219 | — Other: | CTH | |
| 2916 | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | |||
| – Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | ||||
| 291612 | — Esters of acrylic acid: | |||
| 26 | Ex — Butyl acrylate | CTSH | ||
| 2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | |||
| – Acylic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | ||||
| 27 | 291712 | — Adipic acid, its salts and esters | CTH | |
| 28 | 291739 | Ex — Dioctyl phthalate | RVC ≥ 40% based on direct method or ≤ 60% based on indirect method | |
| Chapter 38 | Miscellaneous chemical products | |||
| 3824 | Prepared binders for foundry moulds or cores; Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | |||
| 382490 | – Other | |||
| 29 | Ex — Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: – /kGramophone records making material | CTH | ||
| Chapter 39 | Plastics and articles thereof | |||
| 3910 | Silicones in primary forms | |||
| 30 | 391000 | – Silicones in primary forms: | VA >= 35% based on direct method or =< 35% based on indirect method | |
| Chapter 44 | Wood and articles of wood; wood charcoal | |||
| 31 | 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; Wood in chips or particles; Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | CTH | |
| 32 | 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | CTH | |
| 33 | 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | CTH | |
| 34 | 4404 | Hoopwood; Split poles; Piles, pickets and stakes of wood, pointed but not sawn lengthwise; Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; Chipwood and the like. | CTH | |
| 35 | 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm | CTH | |
| 36 | 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or endjointed, of a thickness not exceeding 6mm | CTH | |
| 37 | 4410 | Particle board, oriented strand board (osb) and similar board (for example, waferboard) Of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances | CTH | |
| 38 | 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances | CTH | |
| 39 | 4412 | Plywood, veneered panels and similar laminated wood | CTH | |
| 40 | 4420 | Wood marquetry and inlaid wood; Caskets and cases for jewellery or cutlery, and similar articles, of wood; Statuettes and other ornaments, of wood; Wooden articles of furniture not falling in Chapter 94 | CTH | |
| Chapter 48 | Paper & paperboard, articles of paper pulp, of paper or of paperboard | |||
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of width not exceeding 36 cm, or cut to size or shape, handkerchiefs, cleansing tissues, towels, table clothes, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | |||
| 41 | 481840 | – Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles | CTH | |
| Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | |||
| 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | |||
| 42 | 490110 | – In single sheets, whether or not folded | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 43 | 490199 | — Other | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 44 | 490290 | – Other | CTH | |
| 45 | EX | 491199 | – – Hard copy (printed) of computer software | CTH |
| Chapter 64 | Footwear, gaiters and the like; parts of such articles | |||
| 46 | 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 47 | 6402 | Other footwear with outer soles and uppers of rubber or plastics | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 48 | 6403 | Footwear with outer sole of rubber, plastics, leather or composition leather and uppers of leather | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 49 | 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 50 | 6405 | Other footwear | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 51 | 6406 | 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 | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | |||
| 8401 | Nuclear reactors; Fuel elements (cartridges), non-irradiated, for nuclear reactors; Machinery and apparatus for isotopic separation | |||
| 52 | 840120 | – Machinery and apparatus for isotopic separation, and parts thereof | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 53 | 840140 | – Parts of nuclear reactors | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam) super-heated water boilers | |||
| 54 | 840290 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8403 | Central heating boilers other than those of heading 8402 | |||
| 55 | 840390 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | |||
| – Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: | ||||
| 56 | 840731 | — Of a cylinder capacity not exceeding 50 cc | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 57 | 840732 | — Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 58 | 840733 | — Of a cylinder capacity exceeding 250 cc but not exceeding 1000 cc | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 59 | 840734 | — Of a cylinder capacity exceeding 1000 cc: | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8411 | Turbo-jets, turbo-propellers and other gas turbines | |||
| – Parts: | ||||
| 60 | 841191 | — Of turbojets or turbo propellers | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8413 | Pumps for liquids, whether or not fitted with a measuring device; Liquid elevators | |||
| – Parts: | ||||
| 62 | 841392 | — Of liquid elevators | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | |||
| 63 | 841510 | Window or wall types, selfcontained or “split-system” | CTSH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 64 | 841520 | – Of a kind used for persons, in motor vehicles: | CTSH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8416 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas; Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances | |||
| 65 | 841690 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric | |||
| 66 | 841790 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 | |||
| – Parts: | ||||
| 67 | 841891 | — Furniture designed to receive refrigerating or freezing equipment | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | |||
| – Parts: | ||||
| 68 | 842091 | — Cylinders | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; Poultry incubators and brooders | |||
| – Parts: | ||||
| 69 | 843691 | — Of poultry-keeping machinery or poultry incubators and brooders | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 70 | 843699 | — Other | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8437 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; Machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery | |||
| 71 | 843790 | – Parts: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | |||
| – Parts: | ||||
| 72 | 843991 | — Of machinery for making pulp of fibrous cellulosic material | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8442 | Machinery, apparatus and equipment (other than the machine-tools of headings 8456 to 8465) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) | |||
| 73 | 844240 | – Parts of the foregoing machinery, apparatus or equipment | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 74 | 844331 | — Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network | CTSH | |
| 75 | 844332 | — Other, capable of connecting to an automatic data processing machine or to a network | CTSH | |
| 8448 | Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles) | |||
| – Parts and accessories of weaving machines (looms) or of their auxiliary machinery: | ||||
| 76 | 844849 | — Other: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8453 | Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines | |||
| 77 | 845390 | – Parts: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8454 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | |||
| 78 | 845490 | – Parts: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8456 | Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electro-chemical, electron beam, ionic-beam or plasma arc processes | |||
| 79 | 845630 | – Operated by electro-discharge processes | VA ≥ 40% based on direct method or ≤ 60% based on indirect method | |
| 80 | 8459 | Machine tools (including waytype unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8466 | Parts and accessories suitable for use solely or principally with the machines of headings Nos. 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; Tool holders for any type of tool for working in the hand | |||
| 81 | 846630 | – Dividing heads and other special attachments for machine-tools: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8468 | Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; Gas-operated surface tempering machines and appliances | |||
| 82 | 846890 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 83 | 847170 | – Storage units | CTH | |
| 84 | EX | 847141 | — Micro computer | CTSH |
| 85 | EX | 847141 | – – Large or main frame computer | CTSH |
| 86 | 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines) | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 87 | 847330 | – Parts and accessories of the machines of heading 8471 | CTH | |
| 8478 | Machinery for preparing or making up tobacco not specified or included elsewhere in this Chapter | |||
| 88 | 847890 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 89 | 848620 | – Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits | CTSH | |
| Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | |||
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors | |||
| 90 | EX | 850440 | – – Electric inverters | CTSH |
| 91 | EX | 850440 | – – Rectifier: Dip bridge rectifiers | CTSH |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | |||
| 92 | 850710 | – Lead-acid, of a kind used for starting piston engines | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 93 | 850720 | – Other lead-acid accumulators | CTSH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8510 | Shavers, hair clippers and hairremoving appliances, with selfcontained electric motor | |||
| 94 | 851090 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compressionignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines | |||
| 95 | 851120 | – Ignition magnetos; magnetodynamos; magnetic flywheels | CTSH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 96 | 851130 | – Distributors; ignition coils | CTSH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 97 | 851140 | – Starter motors and dual purpose starter-generators | CTSH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles | |||
| 98 | 851240 | – Windscreen wipers, defrosters and demisters | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; Electric space heating apparatus and soil heating apparatus; Electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; Electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 | |||
| 99 | 851650 | – Microwave ovens | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8517 | Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 | |||
| 100 | 851762 | — Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus | CTSH | |
| 101 | 851769 | — Other | CTSH | |
| 102 | EX | 851770 | – – Populated, loaded or stuffed printed circuit boards | CTSH |
| 103 | EX | 851770 | – – Other | CTH |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | |||
| 104 | EX | 852190 | – Video duplicating system with master and slave control | CTH |
| 8523 | Discs, tapes, solid-state nonvolatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | |||
| 105 | 8523 | Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 | CTH | |
| 8525 | Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders | |||
| 106 | EX | 852550 | – – Broadcast equipment subsystem | CTH |
| 107 | EX | 852550 | – – Wireless microphone | CTH |
| 108 | EX | 852550 | – – Other | CTH |
| 109 | 852580 | – Television cameras, digital cameras and video camera recorders | CTH | |
| 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | |||
| 110 | 852859 | — Other | CTH | |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables | |||
| 111 | 853669 | — Other | CTH | |
| 8542 | Electronic integrated circuits | |||
| 112 | 854231 | — Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits | CTSH | |
| 113 | 854232 | — Memories | CTSH | |
| 114 | 854233 | — Amplifiers | CTSH | |
| 115 | 854239 | — Other | CTSH | |
| 8543 | Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter | |||
| 116 | 854310 | – Particle accelerators: Ion implanters for doping semiconductor material | CTSH | |
| 117 | 854370 | – Other machines and apparatus: Proximity card and tags | CTSH | |
| 118 | 854390 | – Parts | CTSH or VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; Optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | |||
| 119 | 854430 | – Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships | CTH + VA >= 40% based on direct method or =< 60% based on indirect method | |
| 8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | |||
| 120 | 854890 | – Other | CTSH | |
| Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds | |||
| 8607 | Parts of railway or tramway locomotives or rolling-stock | |||
| Brakes and parts thereof: | ||||
| 121 | 860721 | — Air brakes and parts thereof | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 122 | 860729 | — Other | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 123 | 860730 | – Hooks and other coupling devices, buffers, and parts thereof | VA >= 35% based on direct method or =< 65% based on indirect method | |
| Other parts: | ||||
| 124 | 860791 | — Of locomotives | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 125 | 860799 | — Other: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | |||
| 126 | 860800 | – Railway or tramway track fixtures and fittings; Mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installation or airfields; Parts of the for | VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 88 | Aircraft, spacecraft, and parts thereof | |||
| 8803 | Parts of goods of heading 8801 or 8802 | |||
| 127 | 880310 | – Propellers and rotors and parts thereof | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 128 | 880320 | – Under-carriages and parts thereof | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8804 | Parachutes (including dirigibleparachutes and paragliders) and rotochutes; Parts thereof and accessories thereto | |||
| 129 | 880400 | – Parachutes (including dirigibleparachutes and paragliders) and rotochutes; Parts thereof and accessories thereto: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 8805 | Aircraft launching gear; Deckarrestor or similar gear; Ground flying trainers; Parts of the foregoing articles | |||
| 130 | 880510 | – Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof: | VA >= 35% based on direct method or =< 65% based on indirect method | |
| – Ground flying trainers and parts thereof: | ||||
| 131 | 880521 | — Air combat simulators and parts thereof | VA >= 35% based on direct method or =< 65% based on indirect method | |
| 132 | 880529 | — Other | VA >= 35% based on direct method or =< 65% based on indirect method | |
| Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | |||
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | |||
| 133 | 900792 | — For projectors | CTH | |
| 134 | 9011 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | |||
| 135 | EX | 901210 | – – Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | CTSH |
| 136 | EX | 901210 | – – Other | VA >= 40% based on direct method or =< 60% based on indirect method |
| 137 | 901290 | – Parts and accessories | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 9013 | Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter | |||
| 138 | 901380 | – Other devices, appliances and instruments | VA >= 40% based on direct method or =< 60% based on indirect method | |
| 139 | EX | 901390 | – – For liquid crystal devices (LCD) | CTH |
| 140 | EX | 901390 | – – Other | VA >= 40% based on direct method or =< 60% based on indirect method |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments | |||
| 141 | 901811 | — Electro-cardiographs | CTH | |
| 142 | 901839 | – – Cardiac catheters | CTH | |
| 901890 | – Other instruments and appliances: | |||
| 143 | Ex —- Surgical tools: bone saws, drills, trephines | CTH | ||
| 144 | Ex —- Surgical tools: knives, scissors and blades | CTH | ||
| 145 | Ex —- Surgical tools: Forceps, forcep clamps, clips, needles holders, introducers, cephalotribe bone holding and other holding instruments | CTH | ||
| 146 | Ex —- Surgical tools: Chisel, gauges, elevators raspatones, osteotome, craniotome, bone cutters | CTH | ||
| 147 | Ex —- Surgical tools: retractors, spatula probes, hooks dialators, sounds, mallets | CTH | ||
| 148 | Ex —- Surgical tools: Other | CTH | ||
| 149 | Ex —- Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: Renal dialysis equipment (artificial kidneys, kidney machines and dialysers) | CTH | ||
| 150 | Ex —- Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: Blood transfusion apparatus | CTH | ||
| 151 | Ex —- Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: Haemofiltration instrument | CTH | ||
| 152 | Ex —- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes: Anaesthetic apparatus and instruments | CTH | ||
| 153 | Ex —- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes: ENT precision instruments | CTH | ||
| 154 | Ex —- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes: Acupuncture apparatus | CTH | ||
| 155 | Ex —- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes: Endoscopes | CTH | ||
| 156 | Ex —- Other: Hilerial and venous shunt | CTH | ||
| 157 | Ex —- Other: Baby incubators | CTH | ||
| 158 | Ex —- Other: Heartlung machine | CTH | ||
| 159 | Ex —- Other: Fibrescope | CTH | ||
| 160 | Ex —- Other: Laproscope | CTH | ||
| 161 | Ex —- Other: Vetrasonic lithotripsy instruments | CTH | ||
| 162 | Ex —- Other: Apparatus for nerve stimulation | CTH | ||
| 163 | Ex —- Other: other | CTH | ||
| 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | |||
| 164 | 902790 | – – Printed circuit assemblies for the goods of sub-heading 9027 80 | CTH | |
| Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | |||
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | |||
| 165 | 940190 | – Parts | VA >= 35% based on direct method or =< 65% based on indirect method.”. |
(8) In the said rules, for the Attachment 1, the following Attachment shall be substituted, namely:-
“Attachment
Original (Duplicate/Triplicate/Quadruplicate)
| 1. Goods consigned from (Exporter’s business name, address, country) | Reference No.
INDIA-SINGAPORE COMPREHENSIVE ECONOMIC CO-OPERATION AGREEMENT (Combined Declaration and Certificate) Issued in: India / Singapore See Notes Overleaf |
||||
| 2. Goods consigned to (Consignee’s name, address, country) | |||||
3. Means of transport and route (as far as known)
|
4. For Official Use
|
||||
| Port of Discharge | ………………………………………….
Signature of Authorised Signatory of the Importing Country |
||||
| 5. Item number | 6. Marks and numbers on packages | 7. Number and type of packages, description of goods (including quantity where appropriate and number of the importing HS 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. (Country) and that they comply with the origin requirements specified for these goods in the ISCECA for the goods exported to ………………………………….. (Importing Country) ………………………………. Place and date, signature of authorised signatory |
12. Certification
………………………………………………….. Place and date, signature and stamp of certifying authority |
||||
OVERLEAF NOTES
1. India and Singapore will accept this form for the purpose of preferential treatment under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement.
2. CONDITIONS: The main conditions for admission to the preferential treatment under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement are that goods sent to the Parties:
(i) must fall within a description of products eligible for concessions in the country of destination;
(ii) must comply with the consignment conditions that the goods must be consigned directly from exporting Party to the importing Party but transport that involves passing through one or more intermediate countries, is also accepted provided that any intermediate transit, transshipment or temporary storage arises only for geographic reasons or transportation requirements; and
(iii) must comply with the origin criteria given the Chapter on Rules of Origin.
3. ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter must indicate in Box 8 of this form the origin criteria on the basis of which he claims that his goods qualify for preferential treatment, in the manner shown in the following table:
| Circumstances of production or manufacture in the first country named in Box 11 of this form | Insert in Box 8 |
| (a) Products wholly produced in the country of exportation as defined in Article 3.3 of the Chapter on Rules of Origin | “X” |
| (b) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with Article 3.4 of the Chapter on Rules of Origin | Percentage of single country content, example 35% |
| (c) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with Article 3.9 of the Chapter on Rules of Origin | Percentage of ISCECA cumulative content, example 35% |
| (d) Products satisfied the Product Specific Rules as defined in Article 3.4(b) of the Chapter on Rules of Origin | “Product Specific Rules” |
| (e) Products satisfied De Minimis defined in Article 3.4A of the Chapter on Rules of Origin | Appropriate qualifying criteria |
4. EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent.
5. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.
6. The Harmonised System number shall be that of the importing Party.
7. The term “Exporter” in Box 11 may include the manufacturer or the producer.
8. FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate (√) in the relevant boxes in column 4 whether or not preferential treatment is accorded.”
[F. No.15000/2/2010-OSD(ICD)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: The Principal Rules were published vide notification No.59/2005 – Customs (N.T.), dated 20th July, 2005, in the Gazette of India, Extraordinary, vide number S.O. 1037(E), dated the 20th July, 2005 and was amended vide notification No. 30/2008 – Customs (N.T.) dated the 20th March, 2008 published in the Gazette of India, Extraordinary, vide number S.O. 535(E), dated the 20th March, 2008.
