CUSTOMS TARIFF (DETERMINATION OF ORIGIN OF GOODS UNDER THE AGREEMENT ON SAARC PREFERENTIAL TRADING ARRANGEMENT) RULES, 1995
Notification No. 73/95-Cus. (N.T.), dated 7-12-1995 as amended by Notification No. 7/97-Cus. (N.T.), dated 1-3-1997, Notification No. 29/99-Cus (N.T.), dated 11-05-1999, Notification No. 68/2000-Cus (N.T.), dated 10-11-2000
In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely :-
1. Short title and commencement. - (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Application. - These rules shall apply to products consigned from any Contracting State.
3. Definitions. - In these rules, unless the context otherwise requires -
(b) "Contracting State" means any Member State of SAARC listed in Appendix I or Appendix II to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/97 - Customs, dated 1st March,1997;
(c) "Preferential concession", in relation to any product means the exemption granted under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/97 - Customs, dated 1st March, 1997;
(d) Words and expressions used in these rules and not defined, but defined in the Customs Act, 1962 (52 of 1962), shall have the meanings, respectively, assigned to them in that Act.
5. Claim at the time of importation. - The importer of the products shall at the time of importation, -
(a) make a claim that the products are the produce or manufacture of the Contracting State from which they are imported and such products are eligible for preferential concession; and
(b) produce the evidence specified in the Schedule to these rules
1. Originating products. - Products covered by preferential trading arrangements within the framework of the SAPTA imported into the territory of a Contracting State from another Contracting State which are consigned directly within the meaning of paragraph 5, hereof, shall be eligible for preferential concessions if they conform to the origin requirements under any one of the following conditions, namely :-
(b) products not wholly produced or obtained, in the exporting Contracting State, provided that the said products are eligible under paragraph 4.
(ii) the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Contracting State where the working or processing takes place.
5. Direct consignment. - The following shall be considered as directly consigned from the exporting Contracting State to the importing Contracting State, namely :-
(b) the products whose transport involves transit through one or more intermediate non-Contracting States with or without transhipment or temporary storage in such countries :
Provided that -
(ii) the products have not entered into trade or consumption there; and
(iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.
7. Certificate of Origin. - Products eligible for preferential concessions shall be supported by a Certificate of Origin, in the form annexed, issued by an authority designated by the government of the exporting Contracting State and notified to the other Contracting States in accordance with the Certification Procedures mentioned below the form annexed.
8. (a) In conformity with Article 15 of the SAPTA and national legislations, any Contracting State may prohibit importation of products containing any inputs originating from States with which it does not have economic and commercial relations.
(b) Contracting States will do their best to cooperate in order to specify origin of inputs in the Certificate of Origin.
9. Review. - These Rules may be reviewed as and when necessary upon request of one-third of the Contracting States and may be open to such modifications as may be agreed upon.
10. Special criteria percentage. - Products originating in Least Developed Contracting States can be allowed a favourable 10 percentage points applied to the percentage established in paragraphs 3 and 4. Thus, for paragraph 3, the percentage would not exceed 70 per cent, and for paragraph 4, the percentage would not be less than 40 per cent.
Site is maintained under supervision of Directorate General of Systems and Data Management, Hotel Samrat, Chanakyapuri, New Delhi
This site is best viewed with Internet Explorer 5.0 and above with 1024 X 768 pixels resolution