[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
New Delhi, the
16th May, 2017
No.
48/2017 - Customs (N.T.)
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, being satisfied
that it is necessary in the public interest so to do, hereby makes the following
rules to amend the Rules of Determination of Origin of Goods under the
Preferential Trading Agreement between the Republic of India and the Republic
of Chile Rules, 2007 (hereinafter referred to as the said rules), notified by
the Government of India in the Ministry of Finance (Department of Revenue),
Notification No. 84/2007-Customs (N.T.), dated the 17th August, 2007, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii),
vide number S.O. 1462 (E), dated the 17th August, 2007, namely:-
1. (1)
These rules may be called the Determination of Origin of Goods under the
Preferential Trading Agreement between the Republic of India and the Republic
of Chile (Amendment) Rules, 2017.
(2) They
shall come into force on the date of their publication in the Official Gazette
2. In
the said rules, in rule 6, after sub-rule (5), the following sub-rule shall be
inserted, namely:-
“(6) Notwithstanding
the provisions of the sub-rule (1) and sub-rule (2), a product shall be
considered as originating if it fulfils the conditions laid down in the Annex to these rules and final process
of manufacturer is performed within the territory of the exporting Party.”
3. In
the said rules, in Section III, under the heading PROOF OF ORIGIN, for rule 15
and rule 16, the following rules shall be substituted, namely:-
“Rule
15. Certificate of Origin
(1) The
certificate of origin is the document that certifies that goods fulfil the
origin requirements as set out in these rules so that they can benefit from the
2 preferential tariff treatment as foreseen in this Agreement and it is valid
for only one importing operation concerning one or more goods.
(2) For
the purpose of claiming the preferential tariff treatment for an originating
goods of the exporting Party, the certificate of origin shall be submitted in
original to the customs authority of the importing Party.
(3) The
certificate of origin shall be submitted within its validity period.
(4) The
certificate of origin submitted to the customs authority of importing Party
after the expiration of the validity of the certificate of origin shall be
accepted for the purpose of claiming preferential tariff when the failure to
observe the time limit results from force majeure or other valid reasons beyond
the control of the exporter:
Provided that, in all
cases, the customs authority of importing Party shall accept such certificate
of origin, if the products have been imported before the expiry of the validity
period of the said certificate of origin.
(5) The
customs authority of importing Party may request an importer for information or
documents relating to the origin of imported product in accordance with the law
for the time being in force in the territory of the importing Party.
(6) Notwithstanding
the provisions of the sub-rule (5), if the importer does not possess the
information or if the information provided is not sufficient to determine
whether the goods are originating in the exporting Party, the customs authority
of the importing Party shall request information from the issuing authority in
accordance with section IV of these rules.
(7) The
issue of certificates of origin and its control, shall be under the
responsibility of a Government office in each Party and the certificates of
origin shall be directly issued by those authorities or through delegation as
referred to in sub-rule (8) and shall be in English.
(8) The
certificate of origin shall be signed and issued by Government offices to be
indicated by the Parties who may delegate the signing and issuing of
certificate of origin to other Government offices or representative corporate
body.
(9) Each
Party shall inform the competent authorities of other Party of the names and
addresses of the authorised officials of its respective issuing authority of
certificate of origin and also provide sets of their specimen signatures and
specimen of official seals.
(10)
Each Party shall intimate the name,
designation and contact details (address, phone number, fax number, e-mail) of
its competent authorities for the purposes of these rules
(i)
to whom the specimen seals and
signatures of the issuing authorities of the other Party should be
communicated:-
India:
The Director (International Customs),
Central Board of Excise and Customs,
Department of Revenue,
Ministry of Finance, Government of India,
Room No. 49, North Block,
New Delhi 110001, INDIA.
Telephone: +91 11 2309 3380
Fax +91 11 2309 3760
e-mail: diricd-cbec@nic.in
Chile:
Certification and Verification Department,
General Directorate of International Economic Affairs,
Ministry of Foreign Affairs,
Teatinos 180
Santiago
Chile;
Telephone: +562 28275100
e-mail: certificacionorigen@direcon.gob.cl ;
(ii)
to whom the references of verification
of Certificate of Origin issued by the Party, should be addressed:-
India:
The Director,
RMTR Division,
Department of Commerce,
Ministry of Commerce & Industry,
Government of India,
Room No. 224C, Udyog Bhawan,
New Delhi.
Tel. No. 011-23092577
Email: d1rmtr-doc@nic.in, d2rmtr-doc@nic.in
Chile:
Certification and Verification Department,
General Directorate of International Economic Affairs,
Ministry of Foreign Affairs,
Teatinos 180,
Santiago.
Telephone: +562 28275100
e-mail: certificacionorigen@direcon.gob.cl;
(iii)
from whom the specimen seals and
signatures of the Issuing Authorities of the other Party would be received: -
India:
The Director,
RMTR Division,
Department of Commerce,
Ministry of Commerce & Industry,
Government of India,
Room No. 224C, Udyog Bhawan,
New Delhi.
Tel. No. 011-23092577
Email: d1rmtr-doc@nic.in, d2rmtr-doc@nic.in
Chile:
Certification and Verification Department,
General Directorate of International Economic Affairs,
Ministry of Foreign Affairs,
Teatinos 180,
Santiago.
Telephone: +562 28275100
e-mail: certificacionorigen@direcon.gob.cl ;
(iv)
from whom references would emanate for
verification of Certificate of Origin issued by the other Party:-
India:
The Director
(International Customs),
Central Board of Excise and Customs,
Department of Revenue,
Ministry of Finance,
Government of India,
Room No. 49, North Block,
New Delhi 110001, INDIA.
Telephone: +91 11 2309 3380
Fax +91 11 2309 3760
e-mail: diricd-cbec@nic.in
Chile:
Head of Origin
Sub-Department
Customs Technique Sub-Directorate 5
National Customs Service
Sotomayor 60, 1st Floor, Valparaiso,
Chile
Telephone: (56-32) 2134543 – (56-32) 2134528.
(11)
Any
change in the competent authorities or the names, designations, addresses,
specimen signatures or officials seals shall be promptly informed to the other
Party.
(12)
The certificate of origin shall be issued in
the format in Appendix to these
rules and upon submission of a sworn declaration by the final producer of the
goods, referred to in sub-rule (1) of rule 16, along with the respective
commercial invoice.
(13)
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.
(14)
When
the goods to be traded is invoiced by a non-Party operator, the producer or
exporter of the originating Party shall inform, in the field titled
“observations” of the respective certificate of origin, that the goods subject
to declaration shall be invoiced from that non-Party operator, reproducing the
following data from the commercial invoice issued by this operator, namely:-
name, address, country,
number and date:
Provided that value
addition, where applicable, carried out only in the territory of the exporting
Party shall be taken into account for calculation of local value addition.
Rule
16. Issue of Certificates of Origin
(1) For
the issue of a certificate of origin, the final producer or exporter of the
goods shall present the corresponding commercial invoice and a request
containing a sworn declaration by the final producer certifying that the goods
fulfil the origin criteria of these rules, as well as the necessary documents
supporting such a declaration and the said sworn declaration shall contain at
least the following data, namely:-
(a) individual's
name or company name;
(b) address;
(c) description
of the goods to be exported and its tariff classification;
(d) FOB
value of the goods to be exported; and
(e) information
relating to the goods to be exported, which must indicate:
(i)
materials, components and/or parts
originating from the exporting Party and the Customs tariff heading, wherever
possible,
(ii)
materials, components and/or parts
originating from the other Party indicating:
-
origin,
-
tariff classification (at least 6 digit level),
-
CIF value, in United States of America dollars, and
-
percentage on the total value of the final product.
(iii) non-originating materials, components and/or
parts indicating:
- exporting Country
- tariff classification (at least 6 digit level),
- CIF value, in United States of America dollars,
and
- percentage on the total value of the final
product; and
(iv) description of the manufacturing process.
(2) The
description of the goods in the sworn declaration, which certifies the
fulfilment of the origin requirements set out in these rules, shall correspond
to the respective tariff classification, as well as with the description of the
goods in the commercial invoice and in the certificate of origin.
(3) If
the goods are regularly exported and their manufacturing process, as well as
their materials are not modified, the sworn declaration of the producer may be
valid for a period of up to one year counted from the date of the issue of the
certificate of origin.
(4) The
certificate of origin shall be issued not later than five working days after the
presentation of request and it shall be valid for a period of one year from the
date of its issue.
(5) The
certificates of origin shall not be issued before the date of the issue of the
commercial invoice relating to the consignment, but may be issued on the same
date 7 or within the following sixty days.
(6) In
the event of theft, loss or destruction of a certificate of origin, the
exporter may apply in writing to the issuing authority which issued it for a
certified true copy of the original 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 4 of the certificate
of origin and this copy shall bear the date of the original certificate of origin.
(7) Minor
discrepancies between the certificate of origin and the documents submitted to
the customs authority of the importing Party for the purpose of carrying out
the formalities for importing the products shall not ipso facto invalidate the
certificate of origin if it corresponds to the products under importation.
(8) The
requesting Party and the certifying offices or authorised institutions shall
keep the documents supporting the certificate of origin for a period no less
than five years, from the date of its issue and the issuing authority shall
enumerate the certificates issued by them in sequential order.
(9) The
issuing authority shall keep a permanent record of all issued certificate of
origin, which shall contain at least the certificate number, the requesting
entity’s name and the date of its issue.”.
4. In the said rules, in Section IV, under the
heading Control and Verification of Certificates of Origin, for rule 17 to rule
36 the following shall be substituted; namely:-
“Rule
17
1. Regardless
of the presentation of a certificate of origin in accordance with the these
rules, the customs authorities of importing Party in the cases of reasonable
doubt, as to the authenticity of a certificate of origin, as well as the
veracity of the information contained therein, may initiate an verification in
accordance with the procedures established in rule 18 and this shall not
preclude the application of the respective national legislation including
customs law.
2. The
competent authorities of importing Party shall put forward the reasons for the
doubts concerning the authenticity of the certificate of origin or the veracity
of its data in a clear and concrete way to the issuing authority of the
exporting Party.
Rule
18
During the verification
proceedings, the customs authority of the importing Party may request the
issuing authority of the exporting Party, in writing, for a verification of
origin in accordance with the following procedure, namely:-
(a) the
request for information, as well as any copy of the documentation in 8
possession of the issuing authority which issued the certificate of origin
under verification, which may be deemed necessary for verifying the
authenticity of the said certificate of origin and the veracity of the
information contained therein and in such a request, the number and the date of
the issue of the certificate of origin under verification shall be indicated;
(b) for
the purposes of verification of the contents of the local or regional added
value, the producer or exporter shall facilitate the access to any information
or documentation necessary for establishing the CIF value of the
non-originating goods used in the production of the goods under verification;
(c) for
the purposes of verification of the characteristics of certain production
processes, the exporter or producer shall facilitate the access to any
information and documentation that allow the confirmation of such processes;
(d) the
customs authority of the importing Party may send a questionnaire to the
issuing authority of the exporting Party which shall be passed on to the
exporter or producer, indicating the certificate of origin under verification;
(e) when
the customs authority of the importing Party is not satisfied with the results
of the verification of origin pursuant to clauses (a) to (d), it shall deliver
a written request to the issuing authority of the exporting Party to facilitate
visits to the premises of the producer, with a view to examining the production
processes, as well as the equipment and tools utilised in the manufacture of
the product under verification;
(f) the
issuing authority of the exporting Party will provide the requisitioned
documents, statement and cost sheet of materials to the customs authority of
the importing Party at least fifteen days before the date of visit;
(g) the
issuing authority of the exporting Party shall accompany the authorities of the
importing Party in their above-mentioned visit, which may include the
participation of specialists who shall act as observers:
Provided
that, each Party may designate specialists, who shall be neutral and have no
interest whatsoever in the verification:
Provided
further that, each Party may deny the participation of such specialists
whenever the latter represent the interests of the companies involved in the
verification;
(h) once
the visit is concluded, the participants shall subscribe the minutes of it, in
which it shall be indicated that it was carried out according to the conditions
established in these rules and the said minutes shall contain, in addition, the
9 following information, namely:-
(i) date
and place of the carrying out of the visit;
(j) identification
of the certificates of origin which led to the verification;
(k) identification
of the goods under verification;
(l) identification
of the participants, including indications of the organs and institutions to
which they belong; and
(m)
a visit report;
(i)
the exporting Party may request the
postponement of a verification visit for a period not more than thirty days;
and
(j) the Parties may
carry out other actions as mutually agreed upon between them, relating to the
case under verification.
Rule
19
The issuing authorities of the exporting Party shall
provide the information and documentation requested according to rule 18,
within,-
(i)
thirty days of the date of receipt of
the request, if the request pertains to the authenticity of seal and signatures
of the issuing authority of the beneficiary country;
(ii)
thirty days of the date of receipt of
the request, if the request is to seek a copy of the application made by the
exporter or producer;
(iii)
sixty days from the date of receipt of
such request, if the request is on the grounds of suspicion of the accuracy of
the information regarding the origin of the product and such period can be
extended through mutual consultation for a period no more than thirty days upon
request of the exporting Party.
Rule
20
(1) The
customs authorities of the importing Party shall not suspend the importation
operations of the goods or of identical goods from the same exporter or
producer.
(2) The
customs authorities of the importing Party may deny preferential tariff
treatment and request a guarantee in any of its modalities or may take any
action 10 necessary in order to preserve fiscal interests, as a pre-condition
for the completion of the importation operations subject to and in accordance
with the laws and procedures of the importing Party:
Provided that, when a guarantee is required, its
amount shall not be higher than the value of the applicable custom duties
concerning the importation of the product from third countries, according to
the legislation of the importing country.
Rule
21
The information obtained under the conditions of
these rules shall be confidential in character, in accordance with its law, and
each Party shall protect such information from disclosure that could prejudice
the competitive position of the persons providing the information and it shall
be utilised with a view to clarifying the matter under verification by the
competent authorities of the importing Party as well as during the verification
and legal proceedings.
Rule
22
The customs authorities of the importing Party shall
immediately notify the importer and the competent authorities of the exporting
Party upon initiation of the verification envisaged under rule 17, in
accordance with the procedures established in rule 18.
Rule
23
The competent authorities of the importing Party
shall engage to conclude the verification in a period preferably within sixty
days but not more than ninety days, from the date of the receipt of all the
information requested in accordance with rule 18:
Provided that where new
investigative actions or the presentation of more information are necessary,
the competent authorities of the importing Party shall communicate the fact to
the competent authorities of the exporting Party and the term for the execution
of such new actions or for the presentation of additional information shall be
not more than sixty days, from the date of the receipt of all the additional
information, according to rule 18.
Rule
24
Except as otherwise provided in these rules, the
competent authorities of the importing Party may consider that the goods under
verification do not fulfil the origin requirements and may deny preferential
tariff treatment to the goods mentioned in the certificate of origin under
verification according to rule 17, when,-
(a) the
goods do not meet the requirements of these rules;
(b) the
exporter, producer or importer of the goods fail to demonstrate compliance with
the requirements which are applicable under these rules;
(c) the
exporter or producer of the goods deny access to the relevant records or
documentation;
(d) the
competent authorities of the exporting Party fail to provide the information in
pursuance to a written request for verification within stipulated time;
(e) the
consent to a request for verification visit is not received from the competent
authorities of the exporting Party or the exporter or producer; or
(f) the
information provided by the issuing authorities of the exporting Party or
exporter or producer is not sufficient to prove that the goods qualifies as an
originating goods of the exporting Party
Rule
25
(1) In
cases where the certificate of origin is rejected by the competent authorities
of the importing Party, the original certificate of origin shall be returned to
the competent authorities of the exporting Party within a reasonable period but
not exceeding two months from the date of such rejection and the competent
authorities of the importing Party shall communicate the grounds for denial of
preferential tariff treatment to the importer and the competent authorities of
the exporting Party.
(2) The
customs authority of the importing Party shall grant the competent authority of
the exporting Party, access to the verification files, in accordance with its
domestic legislation.
Rule
26
During the investigation process, occasional
modifications in the manufacturing conditions made by the companies under
verification shall be taken into account for future shipments.
Rule
27
Once the verification for the qualification of the
origin concludes with a determination in favour of the importer, the importer
shall be released from the guarantees requested in rule 20, within not more
than thirty days and shall be promptly refunded the duties paid in excess in
accordance with the domestic legislation of the Parties.
Rule
28
(1) Once
the verification establishes the non-qualification of the origin criterion of
the goods contained in the certificate of origin, the duties shall be levied in
accordance with the domestic legislation in force in the importing Party.
(2) In
such a case, the competent authorities of the importing Party may deny preferential
tariff treatment to new imports relating to identical goods from the same
producer, until it is clearly demonstrated that the manufacturing conditions
were modified so as to fulfil the origin requirements of the rules of origin of
these rules.
(3) Once
the competent authorities of the exporting Party has sent the information
demonstrating that the manufacturing conditions were modified and goods fulfil
the origin criterion, the competent authorities of the importing Party shall
have fortyfive day time, from the date of the receipt of the said information,
to communicate its decision there upon, or to request for a verification visit
to the producer's premises, according to clause (e) of rule 18, if deemed
necessary.
(4) If
the competent authorities of the importing and the exporting Parties fail to
agree on the demonstration of the modification of the manufacturing conditions,
they may make use of the Dispute Settlement Procedure established as per
Article XVIII of this Agreement.
Rule
29
(1) A
Party may request to the other Party to investigate the origin of a goods
imported by the latter from other Party, whenever there are well-founded
reasons for suspecting that its products undergo competition from imported
products with preferential tariff treatment which do not fulfil the
requirements of these rules.
(2) For
such purposes, the competent authorities of the Party requesting the
verification shall bring to the notice of the authorities of the importing
Party the relevant information within sixty days, from the date of the request
and once this information is received, the importing Party may initiate the
proceedings established in these rules, giving notice of this to the Party that
requested the initiation of the verification.
Rule
30
The proceedings of verification
and control of origin as foreseen in these rules may also apply to the goods
already cleared for home consumption.
Rule
31
Within sixty days, from
the receipt of the communication as provided in rule 25 or in 13 the sub-rule
(3) of rule 28, in case the measure is inconsistent, the exporting Party may
request for consultation to the Joint Administration Committee referred to in
Article XVII of this Agreement, stating the technical and legal reasons that
would indicate that the measure adopted by the competent authorities of the
importing Party are not consistent with these rules; and/or request a technical
advice with the aim of establishing whether the goods under verification fulfil
the requirements of these rules.
Rule
32
The time periods set in
these rules shall be calculated on a consecutive day basis as from the day
following the fact or event which they refer to.
Rule
33
Each Party shall adopt
or maintain measures that provide for the imposition of civil, administrative,
and, where appropriate, criminal sanctions for violations of its customs laws
and regulations, including those governing tariff classification, customs
valuation, rules of origin, and the entitlement to preferential tariff
treatment under this Agreement.”.
5. In
the said rules, after rule 33, the following Annex shall be inserted, namely:-
“Annex
[see
sub-rule (6) of rule 6]
Product
Specific Rules
PART
1
General
Notes
For the purposes of the product specific rules set
out in this Annex,-
(a) the
product specific rule, or specific set of rules, that applies to a particular
chapter, heading or subheading is set out immediately adjacent to the chapter,
heading or subheading;
(b) where
the specific set of rules provides for more than one rule to be selectively
applied, the order of the description of the rules does not indicate priority
of application;
(c) the
following definitions apply:
(i)
the term “chapter” means a chapter of
the Harmonized System;
(ii)
the term “heading” means the first four
digits in the tariff classification number under the Harmonized System; and
(iii)
the term “subheading” means the first
six digits in the tariff classification number under the Harmonized System; and
(d) This
Annex is based on the Harmonized System as amended on January 1, 2017.
[F.
No.528/15003/2009-Cus/ICD]
(Satyajit
Mohanty)
Director, Government of India
Note: The notification No.84/2007- Customs (N.T.), dated 17th August, 2007, was published in the Gazette of India, Extraordinary, vide number S.O. 1426 (E), dated the 17th August, 2007.
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