Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009
Notification No. 56 / 2009 - Customs (N.T.) dated 30th May, 2009
1. Short title and commencement: -
These rules may
be called the Customs Tariff (Determination of Origin of Goods under the
Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative
Republic of Brazil, the Republic of Paraguay
and the Republica Oriental del Uruguay
and the Republic of India) Rules, 2009 (hereinafter referred as the
They shall come into force on the 1st day of June 2009
the purpose of these Rules:
(a) "chapters", "headings" and “subheadings” mean the
chapters, the headings and the subheadings (two, four and six digit codes
respectively) used in the nomenclature which makes up the Harmonized System or
(b) “CIF price” means the price paid to the exporter for the product when
the goods pass the ship’s rail at the port of importation. The exporter pays the costs and freight
necessary to deliver the goods to the named port of destination;
refers to the classification of a product or material under a particular
subheading of the HS at 6 digit level and of the respective national tariff
schedules of the Signatory Parties at the 8 digit level.
(d) "customs value" means the value as determined in accordance
with the Article VII and the Agreement on Implementation of Article VII of
GATT 1994 (WTO Agreement on Customs Valuation);
(e) “FOB price” means
the price paid to the exporter for the product when the goods pass the ship´s
rail at the named port of shipment, thereafter, the importer assumes all the
costs including the necessary expenses to the shipment;
means both materials and products
(g) "Harmonized System" means the nomenclature which makes up the
Harmonized Commodity Description and Coding System including the chapters and
the corresponding number codes, section notes and chapter notes, as well as the
General Rules for their interpretation;
(h) “manufacture" means any kind of working or processing including
assembly or specific operations;
(i) "material" means raw materials, ingredients, parts, components,
subassembly and/or goods that are physically incorporated into another good or
are subject to a process in the production of another good;
(j) “product” means the product being manufactured, even if it is
intended for later use in another manufacturing operation;
(k) The “territory of India” means the territory of the Republic of India
including its territorial waters and the air space above its territorial waters
and the other maritime zones including the Exclusive Economic Zone and
Continental Shelf over which Republic of India has sovereignty, sovereign rights
or exclusive jurisdiction in
accordance with its laws in force, the 1982 United Nations Convention on the Law
of the Sea and international law.
of the Member States of MERCOSUR” means the respective territories of the
Member States of MERCOSUR, including their respective territorial seas and the
air space above, and other maritime zones, including the Exclusive Economic
Zones and Continental Shelves over which they respectively have sovereignty,
sovereign rights or exclusive jurisdiction in accordance with their respective
laws in force, the 1982 United Nations Convention on the Law of the Sea and
(l) "value of originating materials" means the value of such
materials on the basis of FOB value.
the purpose of implementing the Preferential Trade Agreement between the
Governments of MERCOSUR Member States comprising
the Argentine Republic, the Federative
Republic of Brazil, the Republic of Paraguay
and the Republica Oriental del Uruguay
and the Republic of India (hereinafter referred as the
“Agreement”) , the following
goods shall be considered as originating from a Signatory Party:
(a) The goods wholly produced or obtained in the territory of the Signatory
Party as defined in Rule 5 of these Rules;
(b) The goods not wholly produced in the territory of the Signatory Party,
provided that the said products are eligible under Rule 4 or Rule 6 read
with Rule 7 of these Rules.
The provisions of paragraph 1 above excludes used or second hand goods.
originating in any of the Signatory
Party when used as an input for a finished product in another Signatory Party,
shall be considered originating in the latter.
Wholly produced or obtained products
following shall be considered as wholly produced or obtained in the territory of
any of the Signatory Party:
mineral products extracted from the soil or subsoil of any of the
Signatory Parties, including its territorial seas, continental shelf or
exclusive economic zone;
and plant products grown, harvested, picked or gathered there including in its
territorial seas, continental shelf or exclusive economic zone;
(c) live animals
born and raised there, including by aquaculture;
(d) products from
live animals as in (c) above;
(e) animals and products thereof obtained by hunting, trapping, collecting,
fishing and capturing there; including in its territorial seas, continental
shelf or in the exclusive economic zone;
(f) waste and scrap resulting from utilization, consuming or manufacturing
operations conducted in the territory of any of the Parties, provided they are
fit only for the recovery of raw materials
(g) products obtained from the seabed and subsoil beyond the limits of
national jurisdiction are considered to be :
obtained in the State that has exploitation rights granted by the International
wholly obtained in the sponsoring State of a natural or juridical person
that has exploitation rights, granted by the International Seabed Authority.
goods produced in any of the Parties exclusively from the products
specified in subparagraphs (a) to (g) above.
wholly produced or obtained products:
For the purpose of Rule 3(1) (b) the products are
considered to be originating when the CIF value of all non –
originating materials from countries other than the Signatory Parties and/or of
undetermined origin used in its manufacture does not exceed 40% of the FOB value
of the final product and the final process of manufacture is performed within
the territory of the exporting Signatory Party subject to fulfillment of the
provisions of Rule 7.
For the purposes of determining the CIF value of non – originating materials
for countries without a coastline, the first seaport or inland waterway port
located in any of the other Signatory Parties, through which those non –
originating materials have been imported shall be considered as port of
value of the non-originating materials, parts or produce shall be:
The CIF value at the time of importation of the products where this can
be proven; or
earliest ascertained price paid for the products of undetermined origin in the
territory of the Signatory Party where the working or processing takes place:
The formula for 60% value added is as follows:
Value of imported
CIF Value of
Materials, Parts or Produce
X 100% <40%
Processes or operations considered as
insufficient to confer originating status
the case of the products which have non-originating materials, the following
operations, inter alia, shall be considered as insufficient working or
processing to confer the status of originating products, whether or not the
requirements of Rule 6 are satisfied:
(a) preserving operations to ensure that the products remain in good
condition during transport and storage such as aeration, drying, refrigeration,
immersion in salty or sulphured water or in water added with other substances,
extraction of damaged parts and similar operations;
(b) Dilution in water or in any other substance which does not substantially
alter the product characteristics;
(c) Simple operations such as removal of dust, sifting, screening, sorting,
classifying, grading, matching, washing, painting, husking, stoning of seeds,
slicing and cutting;
simple change of package and breaking-up and assembly of packages;
(e) simple packing in bottles, cans, flasks, bags, cases, boxes, fixing on
cards or boards and all other simple packaging operations;
(f) affixing or printing marks, labels, logos and other like distinguishing
signs on products or their packaging;
simple cleaning, including removal of oxide, oil, paint or other
assembly of parts to constitute a complete article or disassembly of products
into parts, in accordance with General Rule 2a of the Harmonised System;
(i) slaughter of animals;
(j) simple mixing of products, provided the characteristics of the obtained
product are not essentially different from those of the mixed products;
(k) oil application;
a combination of two or more of the above operations.
Accessories, spare parts and tools
Accessories, spare parts or tools delivered with the good that form part of the
good's standard accessories, spare parts, or tools, shall be considered as
originating if the good originates and shall be disregarded in determining
whether all the nonoriginating materials used in the production of the good
undergo the applicable change in tariff classification, provided that:
the accessories, spare parts or tools are not invoiced separately from the good,
notwithstanding they are detailed separately in the invoice;
the quantities and value of the accessories, spare parts or tools are customary
for the good.
Each Signatory Party shall provide that if a good is subject to a value
added requirement, the value of accessories, spare parts, or tools shall be
taken into account as originating or non-originating materials, as the case may
be, in calculating the value added.
For the purpose of establishing if a product is originating when in its
manufacture are utilized originating and non-originating fungible materials,
mixed or physically combined, the origin of such materials can be determined by
any of the inventory management methods applicable in the Signatory Party.
Where considerable cost or material difficulties arise in keeping
separate stocks of originating and non-originating materials which are identical
and interchangeable, the customs authorities may, at the written request of
those concerned, authorise the "accounting segregation" method to be
used for managing such stocks.
3. This method must be able to ensure that the number of products obtained
which could be considered as "originating" is the same as that which
would have been obtained if there had been physical segregation of the stocks.
The customs authorities may grant such authorisation, subject to any
conditions deemed appropriate.
5. This method is recorded and applied on the basis of the general
accounting principles applicable in the country where the product was
6. The beneficiary
of this facilitation may issue or apply for proofs of origin, as the case may
be, for the quantity of products which may be considered as originating. At the
request of the customs authorities, the beneficiary shall provide a statement of
how the quantities have been managed.
7. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in these Rules.
as defined in General Rule 3 of the Harmonised System, shall be regarded as
originating when all component products are originating. Nevertheless, when a
set is composed of originating and non originating goods, the set as a whole
shall be regarded as originating, provided that the CIF value of the non originating
goods utilized in the composition of the set does not exceed 15% per cent
of the FOB price of the set.
Packages and packing materials for retail sale
The packages and packing materials for retail sale, when classified
together with the packaged product, according to General Rule 5 (b) of the
Harmonised System, shall not be taken into account for considering whether all
non-originating materials used in the manufacture of a product fulfil the
criterion corresponding to a change of tariff classification of the said
If the product is subject to value added criterion, the value of
materials for retail sale shall be taken into
in its origin assessment, in case they are treated as being one for customs
purposes with the goods in question.
and packing materials for transport
containers and packing materials exclusively used for the transport of a product
shall not be taken into account for determining the origin of any good, in
accordance with General Rule 5 (b) of the Harmonized System.
elements or indirect materials
1. “Neutral elements" or “Indirect materials” means goods used in
the production, testing or inspection of goods but not physically incorporated
into the goods, or goods used in the maintenance of buildings or the operation
of equipment associated with the production of goods, including:
energy and fuel;
plant and equipment,;
tools, dies, machines and moulds;
materials used in the maintenance of plant, equipment and buildings;
goods which do not enter into the final composition of the product;
gloves, glasses, footwear, clothing, safety equipment, and supplies;
equipment, devices, and supplies used for testing or inspecting the
2. Each Signatory Party shall provide that an indirect material shall be
considered to be an originating material without regard to where it is produced.
Its value shall be the cost registered in the accounting records of the
producer of the export product.
transport, Transit and Trans-shipment
order for the originating goods or products to benefit from the preferential
treatment provided for under the Agreement, they shall be transported directly
exporting Signatory Party and the importing Signatory
The goods or products are transported directly provided:
They are transported through the territory of one or more Signatory
They are in transit through one or more territories of third countries,
with or without trans-shipment or temporary warehousing in such territories,
under the surveillance of the customs authorities therein, provided that:
the transit entry is justified for geographical reasons or by
consideration related exclusively to transport requirements;
they are not intended for trade, consumption, use or employment in the
country of transit;
do not undergo operations other than unloading, reloading or any operation
designed to preserve them in good condition;
PROOF OF ORIGIN
The Origin Certificate is the document that certifies that goods fulfil
the origin requirements as set out in these Rules so that they can benefit from
the preferential tariff treatment as foreseen in the Agreement. The said
Certificate is valid for only one importing operation concerning one or more
goods and its original copy shall be included in the documentation to be
presented at the customs authorities of the importing Signatory Party.
The issue and control of Origin Certificates shall be under the
responsibility of a Government office in each Signatory Party. The Origin
Certificates shall be directly issued by those authorities or through delegation
as referred to in Rule 17(5)
Origin Certificate shall be issued in accordance with the sample certificate of
origin and notes for completion thereof, attached as Appendix-I to these Rules
and upon a sworn declaration by the final producer of the goods and the
respective commercial invoice.
In all cases, the number of the commercial invoice shall be indicated in
the box reserved for this purpose in the Origin Certificate.
carried out by third operators
If the traded good is invoiced by an operator from a third country, be it
a Signatory Party or not, for
the issue of the Origin Certificate, the final producer or exporter of the good
shall present the first commercial invoice and a corresponding sworn declaration
by the final producer certifying that the goods fulfil the origin criteria of
these Rules. Value addition carried out only in the Signatory Party shall
be taken into account for calculation of local value addition.
The producer or the exporter from the country of origin shall inform in
the respective Origin Certificate, in the box reserved for “observations”,
that the good corresponding to the said Certificate shall be invoiced by a third
operator, reproducing the following data from the commercial invoice issued by
this operator: name, address, country, number and date.
If it is not possible to comply with the requirements mentioned in Rule
16(2), the Commercial Invoice attached to the Importation Request shall contain
a Sworn Declaration attesting that the Commercial Invoice corresponds to the
Origin Certificate. The Sworn Declaration shall convey the corresponding number
and the date of issue of the origin certificate and shall be signed by the
operator. In the event of non-compliance of this requirement, the customs
authorities shall not accept the Certificate of Origin and shall not grant the
tariff preferences established in this Agreement.
of Origin Certificates
For the issue of an Origin Certificate, the final producer or exporter of
the good 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. The
said sworn declaration shall contain at least the following data:
Individual’s name or company name;
Description of the good to be exported and its tariff classification;
FOB value of the goods to be exported;
Information relating to the good to be exported, which must indicate:
i) materials, components and/or parts originating from the exporting
ii) materials, components and/or parts originating from other Signatory
CIF value, in US dollars;
Percentage on the total value of the final product.
iii) materials, components and/or parts non-originating from the Signatory
CIF value, in US dollars;
Percentage on the total value of the final product.
iv) description of the manufacturing process.
The description of the good in the sworn origin 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 good in the commercial invoice and in the Origin Certificate.
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 hundred eighty (180) days counted from
the date of the issue of the certificate.
The Origin Certificate shall be issued not later than five (5) working
days after the request presentation and it shall be valid for a period of one
hundred and eighty (180) days from the date of its issue, which shall be
extended, for the necessary period, if the goods are under a suspensive import
regime which implies the deposit of the good and does not allow any alteration
of the good.
The Origin Certificate shall be signed and issued by Government offices
to be indicated by the Signatory Parties who may delegate the signing and
issuing of origin certificates to other Government offices or to highly
representative corporate bodies.
The origin certificates shall not be issued before the date of the issue
of the commercial invoice relating to the consignment, but in the same date or
within the following sixty (60) days.
The requesting party and the certifying offices or institutions shall keep the
documents supporting the origin certificates for a period no less than five (5)
years, from the date of its issue. The certifying offices or institutions shall
enumerate the certificates issued by them in sequential order.
The certifying offices or institutions shall keep a permanent record of
all issued origin certificates, which shall contain at least the certificate
number, the requesting party’s name and the date of its issue.
AND VERIFICATION OF ORIGIN CERTIFICATES
of the presentation of an origin certificate in accordance with the Rules, the
competent authorities of the importing Signatory Party may, in the cases of
reasonable doubt, request to the competent authorities of the exporting
Signatory Party any additional information necessary for the verification of the
authenticity of a certificate, as well as the veracity of the information
contained therein. This shall not preclude the application of the respective
national legislation relating to breach of customs law.
The compliance with the request for additional information according to
this Rule shall only be made with reference to the registers and documents
available in Government offices or in the institutions entitled to issue origin
certificates. Copies of the documentation necessary for the issuing of origin
certificates can be made available. This Rule, however, does not restrain the
interchange of information as foreseen in the Customs Cooperation Agreements.
The reasons for the doubts concerning the authenticity of the certificate
or the veracity of its data shall be put forward in a clear and concrete way.
For this purpose, the consultations thereon shall be carried out by a specific
office of the competent authorities designated by each Signatory Party.
competent authorities of the importing Signatory Party shall not suspend the
importation operations of the goods. However, they may request a guarantee in
any of its modalities, in order to preserve fiscal interests, as a pre-condition
for the completion of the importation operations.
If 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.
competent authorities from the exporting Signatory Party shall provide the
requested information according to Rule 18 within thirty (30) days, from the
date of the receipt of the request.
information obtained under the provisions of Rule 19 shall be confidential in
character and shall be utilised with a view to clarifying the matter under
investigation by the competent authorities of the importing Signatory Party as
well as during the investigation and legal proceedings.
the cases in which the information requested under Rule 18 is not provided
within the deadline established in Rule 19 or is insufficient to clarify any
doubt concerning the origin of the good, the competent authorities of the
importing Signatory Party may initiate an investigation on the matter within
sixty (60) days, from the date of the request for the information. If this
information is satisfactory, the said authorities shall release the importer
from the guarantee referred to in Rule 18 within thirty (30) days.
During the period of investigation, the competent authorities of the
importing Signatory Party shall not suspend new importing operations relating to
identical goods from the same exporter or producer. However, they may request a
guarantee, in any of its modalities, in order to preserve fiscal interests, as a
pre-condition for the completion of the importation operations.
The guarantee amount, whenever it is requested, shall be according to
competent authorities of the importing Signatory Party shall immediately notify
the importer and the competent authorities of the exporting Signatory Party of
the initiation of the origin investigation, in accordance with the Rule 24.
the investigation proceedings, the competent authorities of the importing
Signatory Party may:
through the competent authorities of the exporting Signatory Party, new
information, as well as any copy of the documentation in possession of the
person who issued the origin certificate under investigation, according to Rule
18, which may be deemed necessary for verifying the authenticity of the said
certificates and the veracity of the information contained therein. In such a
request, the number and the date of the issue of the origin certificate under
investigation shall be indicated.
for the purposes of verification of the contents of the local or regional added
value, require 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 investigation and the producer or exporter shall facilitate
for the purposes of verification of the characteristics of certain production
processes required as specific origin requisites, require access to any
information and documentation that allow the confirmation of such processes and
the exporter or producer shall facilitate the same.
send to the competent authorities of the exporting Signatory Party a written
questionnaire to be passed on to the exporter or producer, indicating the origin
request to the competent authorities of the exporting Signatory Parties to
facilitate visits to the premises of the producer, with a view to examining the
production processes, as well as the equipment and tools utilized in the
manufacture of the product under investigation.
require that the competent authorities of the exporting Signatory Party shall
accompany the authorities of the importing Signatory Party in their
above-mentioned visit, which may include the participation of specialists who
shall act as observers. The specialists, who shall be previously selected, shall
be neutral and have no interest whatsoever in the investigation. The exporting
Signatory Party may deny the participation of such specialists whenever the
latter represent the interests of the companies or institutions involved in the
require that 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. The said minutes shall contain, in
addition, the following information: date and place of the carrying out of the
visit; identification of the origin certificates which led to the investigation;
identification of the goods under investigation; identification of the
participants, including indications of the organs and institutions to which they
belong; a visit report.
accept the exporting Signatory Party’s request
for the postponement of a verification visit for a period not more than thirty
carry out other actions as agreed upon between the Signatory Parties involved in
the case under investigation.
competent authorities of the exporting Signatory Party shall provide the
information and documentation requested according to Rule 24 (a) and (b), within
thirty (30) days from the date of the receipt of the request.
relation to the proceedings as foreseen in Rule 24, the competent authorities of
the importing Signatory Party may request the competent authority of the
exporting Signatory Party the participation or advice of specialists concerning
the matter under investigation.
the cases in which the information or documentation requested to the competent
authorities of the exporting Signatory Party is not produced within the
stipulated deadline, or if the answer does not contain enough information or
documentation for determining the authenticity or veracity of the origin
certificate under investigation, or still, if the producers do not agree to the
visit, the competent authorities of the importing Signatory Party may consider
that the products under investigation do not fulfil the origin requirements,
and may, as a result, deny preferential tariff treatment to the products
mentioned in the origin certificate under investigation according to Rule 21,
and thus conclude such investigation.
competent authorities of the importing Signatory Party shall engage to conclude
the investigation in a period not more than ninety (90) days, from the date of the receipt of the information requested in accordance
with Rule 24.
If it is considered that new investigative actions or the presentation of
more information are necessary, the competent authorities of the importing
Signatory Party shall communicate the fact to the competent authorities of the
exporting Signatory Party. The term for the execution of such new actions or for
the presentation of additional information shall be not more than ninety (90)
days, from the date of the receipt of the information, according to Rule 24.
If the investigation is not concluded within ninety (90) days from its
initiation, the importer shall be released from the payment of the guarantee,
regardless of the continuation of the investigation.
The competent authorities of the importing Signatory Party shall inform
the importers and the competent authorities of the exporting Signatory Party of
the conclusion of the investigation process, as well as the reasons that led to
The competent authority of the importing Signatory Party shall grant the
competent authority of the exporting Signatory Party the access to the
investigation files, in accordance with its legislation
the investigation process, occasional modifications in the manufacturing
conditions made by the companies under investigation shall be taken into
the investigation concludes in favour of the qualification of the origin of the
goods and the validity of the origin
criterion contained in the origin certificate, the importer shall be released
from the guarantees requested in Rule 18 and 22, within no more than thirty (30)
Once the investigation establishes the non-qualification of the origin
criterion of the goods contained in the origin certificate, the duties shall be
levied as if the goods were imported from third countries and the sanctions
foreseen in this Agreement and/or the ones foreseen in the legislation in force
in each Signatory Party shall be applied.
such a case, the competent authorities of the importing Signatory Party may deny
preferential tariff treatment to new imports relating to identical good 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.
Once the competent authorities of the exporting Signatory Party has sent
the information demonstrating that the manufacturing conditions were modified,
the competent authorities of the importing Signatory Party shall have forty five
(45) days, from the date of
the receipt of the said information, to communicate its decision
thereupon, or a maximum of ninety (90) days if a new verification visit to the
producer’s premises, according to Rule 24 (e), is deemed necessary.
If the competent authorities of the importing and the exporting Signatory
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 29 of this Agreement.
A Signatory Party may request another Signatory Party to investigate the
origin of a good imported by the latter from other Signatory Party, whenever
there are well-founded reasons for suspecting that its products undergo
competition from imported products with preferential tariff treatment which do
not fulfill the conditions laid down under these Rules.
For such purposes, the competent authorities of the Signatory Party
requesting the investigation shall bring to the notice of the authorities of the
importing Signatory Party the relevant information within forty five (45) days,
from the date of the request. Once this information is received, the importing
Signatory Party may initiate the
proceedings established in these Rules, giving notice of this to the Signatory
Party that requested the initiation of the investigation.
proceedings of verification and control of origin as foreseen in these Rules may
also apply to the goods already cleared for home consumption.
sixty (60) days, from the receipt of the communication as provided in Rule 29 or
sub-rule (3) of Rule 32, in case the measure is inconsistent, the exporting
Signatory Party may request for consultation to the Joint Administration
Committee of this Agreement, stating the technical and legal reasons that would
indicate that the measure adopted by the competent authorities of the importing
Signatory Party are not consistent with these Rules; and/or request a technical
advice with the aim of establishing whether the goods under investigation fulfil
the origin rules of this Agreement.
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.
The provisions set
in these Rules shall also apply to Special Economic Zone and the competent
authorities in each Signatory Party will be responsible for the control of
origin with respect to activities covered under this Rule.
The MERCOSUR States and India shall take all necessary steps to ensure
that products, traded under cover of a certificate of origin which in the course
of transport use a Special Economic Zone situated in their territory, are not
substituted by other goods and do not undergo handling other than normal
operations designed to prevent their deterioration.
When goods originating in the Signatory Parties are imported into a
Special Economic Zone
cover of the origin certificate mentioned in Rule 17 and are fractioned, the
certifying offices or institutions mentioned in Rule 17(5) may issue a new
origin certificate, based on the original one, for the quantity that is
required, until the total quantity of goods is covered.
Form Agreed upon by India and Mercosur for the origin Certificate
Producer or exporter
No. of Certificate
address and name of the Certifying Authority
Port of shipment
Country of destination
tarrif item number
Description of goods
Gross weight or other quantity
by the Producer or Exporter:
undersigned hereby declares that the mentioned goods were produced in
(country) and they comply with the origin requirements specified in
13.Certification by Certifying Authority:
is hereby certified the authenticity of the
previous declaration in accordance with the
To qualify for preference, products must:
fall within a description of products eligible for concessions in the
country of destination under this agreement.
comply with Customs Tariff (Determination of Origin of Goods under the
Preferential Trade Agreement between the Governments of MERCOSUR Member States
comprising the Argentine Republic, the Federative Republic of Brazil, the
Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of
India) Rules, 2009. Each Article in
a consignment must qualify separately in its own right; and
comply with the consignment conditions specified by these Rules . In
general products must be consigned directly within the meaning of Rule 14 hereof
from the country of exportation to the country of destination.
Entries to be made in Box 10
products must be wholly produced or obtained in the exporting Contracting Party
in accordance with Rule 5 of these
Rules, or where not wholly produced or obtained in the exporting Contracting
Party must be eligible under Rule 4 or Rule 6
of these Rules.
If products are wholly produced or obtained enter the letter ‘A’ in
Products not wholly produced or obtained; the entry in box 10 should be
Enter letter ‘B’ in box 10 for products, which meet the origin
criterion according to Rule 6. Entry of letter would be followed by the sum of
the value of materials, parts or produce originating from non-contracting
parties or undetermined origin used, expressed as a percentage of the F.O.B.
value of the products; (example B( ) percent).
Enter letter ‘C’ in box 10 for products, which meet the origin
criteria according to Rule 4. Entry of letter ‘C’ would be followed by the
sum of the aggregate content originating in the territory of the exporting
Contracting Party expressed as a percentage of the F.O.B. value of the exported
product: (example ‘C’ ( ) per