[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
30th June, 2018
No.
59/2018 - 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, on being satisfied that it is necessary in
the public interest so to do, hereby makes the following rules further to amend
the Rules of Determination of Origin of Goods under the Asia-Pacific Trade
Agreement, (formerly known as the Bangkok Agreement) Rules, 2006, namely:-
1. (1)
These rules may be called the Rules of Determination of Origin of Goods under
the Asia-Pacific Trade Agreement (formerly known as the Bangkok Agreement)
Amendment Rules, 2018.
(2) They
shall come into force on the 1 st day of July, 2018.
2. In
the Rules of Determination of Origin of Goods under the Asia-Pacific Trade
Agreement, (formerly known as the Bangkok Agreement) Rules, 2006, (hereinafter
referred to as the said rules), in footnotes,-
(i) for
footnote 6, the following shall be substituted, namely:-
“
6. As at Annexure-C.”
(ii) after
footnote 8, the following footnotes shall be inserted, namely:-
“9. “The aggregate content” in rule 5 shall be
calculated as the sum of the value of originating materials used as a input
(VOM1) and the value for originating materials added by the Participating State
where working or processing of the finished product has taken place (VOM2).
VOM1 means value of the products which have acquired originating status in the
territory of a previous Participating State, which shall be calculated on the
basis of the customs value determined in accordance with Articles 1 through 8,
Article 15, and the corresponding interpretative notes of the Customs Valuation
Agreement. VOM2 means value of the originating materials obtained in the
territory of the Participating State where working or processing of the
finished product has taken place, and the value used as input in working or
processing of the finished product in that Participating State, including
direct labour cost, direct overhead cost, transportation cost and profit for
the finished product. Under the above interpretation, the product shall be
considered as a product originating in the territory of the Participating State
where working or processing of the finished product has taken place, provided
that the sum of VOM1 and VOM2 is not less than sixty percent. of its f.o.b.
value.
10. The provision of sub-clause (ii) of clause (b)
of rule (6) of “the products have not entered into trade or consumption there”
shall be interpreted that the products which remain under the control of
customs authority of the intermediate non-Participating state without any
proceedings of import clearance procedures shall be considered as directly
consigned from the exporting Participating State to the importing Participating
State. The expression of “entered into trade or consumption there” is
understood that the import declaration on the product was accepted and the
product was released out of a bonded area into the domestic market of the
intermediate country to be consumed or subsequently exported under another
contract. Therefore, the product that is temporarily stored in the bonded area
under the control of customs authority and has not undergone any operations or
processes other than those defined in sub-clause (iii) of clause (b) of rule
(6), is understood to have not entered into trade or consumption.”.
3. In the said rules, in Annexure-A,
(i) under the heading “Notes for completing
Certificate of Origin”, in sub-heading “II Entries to be made in the boxes”,
under the entry “Box 5 Tariff Item Number” for the figures, words and letters
“4-digit HS heading” the figures, words and letters “6-digit HS heading” shall
be substituted;
(ii) under the heading “Notes for completing
Certificate of Origin”, in sub-heading “II Entries to be made in the boxes”,
under the entry “Box 8 Origin Criterion”, for clause (a), the following shall
be substituted, namely:-
“(a)
Products wholly produced or obtained: enter the letter “A” in Box 8.
(b) Products
not wholly produced or obtained: the entry in Box 8 should be as follows:
1. Enter
letter “B” in Box 8, for products, which meet the origin criteria according to
Rule 4. Entry of letter “B” would be followed by the sum of the value of
materials, parts or produce originating from non-Participating States, or
undetermined origin used, expressed as a percentage of the f.o.b. value of the
products; (example “B” 50 per cent);
2. Enter
letter “C” in Box 8 for products, which meet the origin criteria according to
Rule 5. Entry of letter “C” would be followed by the sum of the aggregate
content originating in the territory of the exporting Participating State
expressed as a percentage of the f.o.b. value of the exported product; (example
“C” 60 per cent);
3. Enter
letter “D” in Box 8 for products, which meet the special origin criteria
according to Rule 11;
4. Enter
letter “E” in Box 8 for products which meet the origin criteria according to
sub-rule (b) of rule 4. Entry of letter “E” would be followed by the criteria
of the rules of origin (example “E” CTH).”.
4. In the said rules, after Annexue-B, the following
Annexure shall be inserted, namely:-
“ANNEXURE
– C
Sectoral
RoO (Rules of Origin) of APTA
Annex
note:
1. In
accordance with sub-rule (b) of rule 4, the criteria specified in column 4
below shall apply for the products listed therein.
2. The
origin criteria under column 4 and sub-rule (a) of rule 4, respectively, would
be applied sequentially to specific items. If the products cannot meet the
criteria under column 4, then the sub-rule (a) of Rule 4 would be applied.
3. CTH
(Change in Tariff Heading) means that the non-originating materials have
undergone a change in tariff classification of the Harmonised Commodity
Description and Coding System to a Heading from any other Heading.
4. The
final process of manufacture is performed within the territory of the exporting
Participating State.
Table
Sr. No. |
HS 2017
Heading |
Product
Description |
Origin
Criteria |
(1) |
(2) |
(3) |
(4) |
1. |
2201 |
Beverages, spirits and vinegar |
CTH |
2. |
2707, 2708, 2709, 2710, 2711, 2712,
2713, 2714, 2715 |
Mineral fuels |
CTH |
3. |
2852 |
Inorganic chemicals |
CTH |
4. |
2901, 2902, 2903, 2904, 2905, 2906,
2907, 2908, 2909, 2910, 2911, 2912, 2913, 2914, 2915, 2931, 2932, 2933, 2934,
2935, 2936, 2937, 2938, 2939, 2940, 2941, 2942 |
Organic chemicals |
CTH |
5. |
3002, 3006 |
Pharmaceutical products |
CTH |
6. |
3817 |
Mixed alkyl benzenes |
CTH |
7. |
3901, 3902, 3903, 3904, 3905, 3906 |
Plastics and articles thereof |
CTH |
8. |
3916, 3917, 3918, 3919, 3920, 3921,
3922, 3923, 3924, 3925, 3926 |
Plastics and articles thereof |
CTH |
9. |
4002 |
Synthetic rubber |
CTH except from heading 4001 |
10. |
6401, 6402, 6403, 6404, 6405, 6406 |
Footwear, gaiters and the like; parts
of such articles |
CTH |
11. |
6801, 6802, 6803 |
Articles of stone, plaster, cement,
asbestos, mica or similar materials |
CTH |
12. |
7201, 7202, 7203, 7204, 7205, 7206,
7218, 7224 |
Iron and Steel |
CTH |
13. |
7307, 7308, 7309, 7310, 7311, 7312,
7313, 7314, 7315, 7316, 7317, 7318, 7319, 7320, 7321, 7322, 7323, 7324, 7325,
7326 |
Articles of Iron or Steel |
CTH |
14. |
7401, 7402, 7403, 7404, 7405, 7406,
7407, 7408, 7409, 7410, 7411, 7412, 7413,7415,7418, 7419 |
7401, 7402, 7403, 7404, 7405, 7406,
7407, 7408, 7409, 7410, 7411, 7412, 7413,7415,7418, 7419 |
CTH |
15. |
7501, 7502, 7503, 7504, 7505, 7506,
7507, 7508 |
Nickel and articles thereof |
CTH |
16. |
7601, 7602, 7603, 7604, 7605,7606,
7607, 7608, 7609, 7610, 7611, 7612, 7613, 7614, 7615, 7616 |
Aluminium and articles thereof |
CTH |
17. |
7801, 7802, 7804, 7806 |
Lead and articles thereof |
CTH |
18. |
7901, 7902, 7903, 7904, 7905, 7907 |
Zinc and articles thereof |
CTH |
19. |
8001, 8002, 8003, 8007 |
Tin and articles thereof |
CTH |
20. |
8536 |
Electrical machinery and equipment and
parts |
CTH |
21. |
9619, 9620 |
Miscellaneous manufactured articles |
CTH”. |
[F. No.CBEC -15021/2/2016-Dir
(ICD)]
Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: The Principal Rules were
published vide notification No.94/2006 - CUSTOMS (N.T.), dated 31st August,
2006, in the Gazette of India, Extraordinary, vide number S.O. 1390 (E), dated
the 31st August, 2006 and was last amended by notification No. 79/2009 –
CUSTOMS (N.T.) dated the 9 th July, 2009 published in the Gazette of India,
Extraordinary, vide number S.O. 1679 (E), dated the 9th July, 2009.
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