Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025.

Document Text

[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) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 59/2025-Customs (N.T.) New Delhi, dated the 29th September, 2025. 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 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 Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025. (2) They shall come into force on the 1st day of October, 2025. 2. Definitions. - In these rules, unless the context otherwise requires, - “agreement” means Trade and Economic Partnership Agreement between the (a) Government of the Republic of India and the Governments of the EFTA States signed on 10th March, 2024; (b) “Annexure” means the annexure appended to these rules; (c) “competent authority”,- (i) for India , means the Department of Commerce in the case of exports and the Central Board of Indirect Taxes and Customs (CBIC), i.e., the customs authority in the case of imports or their successors; (ii) for the EFTA States, means the customs authorities of the respective EFTA State; “customs value” means the value as determined in accordance with the Agreement (d) on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, as set out in Annex 1A to the WTO Agreement (WTO Agreement on Customs Valuation); (e) “EFTA States” means Iceland, Liechtenstein, Norway and Switzerland; (f) “ex-works price” means the price paid for a product to the manufacturer in the Party where the last working or processing was carried out, in accordance with the international commercial terms (“incoterms”), excluding internal taxes which may be reimbursed when the product is exported; (g) “FOB value” means the price actually paid or payable to the exporter for a product when the product is loaded onto the carrier at the named port of exportation, including the cost of the product and all costs necessary to bring the product onto the carrier, excluding customs duties on exportation; “Harmonized System” or “HS” means the International Convention on the (h) Harmonized Commodity Description and Coding System including its Section Notes, Chapter Notes, Sub-heading Notes and General Rules for the Interpretation of the Harmonized System; (i) “manufacture” means working or processing, including assembly; “material” means any ingredient, raw material, component or part, used in the (j) manufacture of the product; (k) “Party” means India, Iceland, Norway or Switzerland and due to the customs union between Switzerland and Liechtenstein, a product originating in Liechtenstein shall be considered as originating in Switzerland; “product” means the product being manufactured, even if it is intended for later use (l) in another manufacturing operation; (m) “supporting documents” means any document, in paper or electronic form, used for the purpose of proving that a product covered by a proof of origin fulfils the requirements of these rules and can be considered as a product originating in a Party, such as evidence of the working or processing that the products and the materials used have undergone, and of the originating status of materials used in the production; “territory” includes the land territory, internal waters and the territorial waters of a (n) Party; and (o) “value of non-originating materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in a Party. 3. General Requirements.- For the purposes of the agreement, a product shall be considered as originating in a Party if -- (a) it has been wholly obtained in a Party, in accordance with rule 4; or (b) the non-originating materials used in the working or processing of that product have undergone sufficient working or processing in a Party, in accordance with rule 5. 4. Wholly Obtained Products.- The following products shall be considered as wholly obtained in a Party, namely:- (a) mineral products and other non-living natural resources extracted or taken from their soil or from their seabed; (b) vegetable products harvested there; (c) live animals born and raised there, and products from such animals; (d) (e) (f) (g) (h) (i) (j) products obtained by hunting, trapping, fishing or aquaculture conducted there; products of sea fishing and other marine products taken from the sea outside the territorial waters of any country, by a vessel registered in a Party and flying its flag, and products manufactured exclusively from such products on board a factory ship registered in a Party and flying its flag; products extracted from marine soil or sub-soil outside their territorial waters provided that they have the sole rights to exploit that soil or sub-soil; products of heading 30.02 and 30.04 of the Harmonized System obtained there by the use of plant or animal cell cultures; products falling within Chapters 29-35 of the Harmonized System obtained there by fermentation; waste and scrap derived from production or consumption there, provided that such goods are fit only for recovery of raw materials, or for recycling purposes; and products manufactured there exclusively from those specified in clauses (a) to (i). 5. Sufficient Working or Processing.- (1) Without prejudice to rule 6, a product listed in Annexure-A shall be considered to have undergone sufficient working or processing if the product-specific rules specified in that Annexure are fulfilled. Notwithstanding anything contained in sub-rule (1), non-originating materials do not (2) have to fulfil the conditions set out in Annexure-A, provided that - (a) (b) their total value does not exceed 10% of the FOB value or ex-works price of the product; and the maximum value of non-originating materials set out in Annexure-A is not exceeded through the application of this sub-rule. 6. Insufficient Working or Processing.- (1) Notwithstanding anything contained in rule 5, a product shall not be considered as originating, if it has only undergone the following operations, namely:- (a) preserving operations to ensure that a product remains in good condition during transport and storage; (b) freezing or thawing; (c) packaging and re-packaging; (d) washing, cleaning, removal of dust, oxide, oil, paint or other coverings; (e) ironing or pressing of textiles; (f) simple painting and polishing; (g) husking, partial or total bleaching, polishing, and glazing of cereals and rice; (h) operations to colour sugar or form sugar lumps; (i) (j) peeling and removal of stones and shells from fruits, nuts and vegetables; sharpening, simple grinding or simple cutting; (k) sifting, screening, sorting, classifying, grading, matching; (l) (m) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (n) simple mixing of products, whether or not of different kinds; (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (p) slaughter of animals; or (q) a combination of two or more operations specified in clauses(a) to (p). (2) For the purposes of sub-rule (1), “simple” means the activities which need neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity. (3) All operations carried out in a Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is considered as insufficient working or processing referred to in sub-rule (1). 7. Accumulation of Origin.- (1) Without prejudice to rule 3, a product originating in a Party, which is used as material in the manufacture of a product in another Party, shall be considered as originating in the Party where the last operations beyond the operations specified in sub-rule (1) of rule 6 have been carried out. A product originating in a Party, which is exported from one Party to another and (2) does not undergo working or processing beyond the operations specified in sub-rule (1) of rule 6, shall retain its origin. (3) Where materials originating in two or more Parties are used in the manufacture of a product and these materials have not undergone any working or processing beyond the operations referred to in rule 6, the origin of the product is determined by the material with the highest customs value, or if this cannot be ascertained, with the highest first ascertainable price paid for that material in that Party. 8. Unit of Qualification.- (1) For the purposes of determining originating status, the unit of qualification of a product or material shall be determined in accordance with the Harmonized System. (2) Pursuant to sub-rule (1), -- packaging shall be included with the product if it is included with that product in (a) accordance with General Interpretative Rule 5 of the Harmonized System, which implies that:- (i) (ii) the packages and packing materials for retail sale, when classified together with the packaged product, 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 product; if the product is subject to an ad valorem percentage criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case the packing is considered as forming a whole with products; and (iii) the containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any product; (b) where a set of articles, in accordance with General Interpretative Rule 3 of the Harmonized System, is classified under a single heading, it shall constitute the unit of qualification; and (c) where a consignment consists of a number of identical products classified under a single heading or subheading of the Harmonized System, each product shall be considered separately. 9. Accessories, Spare Parts and Tools.- Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment as per standard trade practice and which value is included in its FOB value or ex-works price, or which are not separately invoiced, shall be considered as part of the product in question. 10. Neutral Elements.- Neutral elements, which have not entered into the final composition of the product, such as energy and fuel, plant and equipment, or machines and tools, shall not be taken into account when the origin of that product is determined. 11. Accounting Segregation.- (1) If originating and non-originating fungible materials are used in the working or processing of a product, the determination of whether the materials used are originating may be determined on the basis of an inventory management system, subject to prior authorisation of the authority designated by the exporting Party. (2) For the purposes of sub-rule (1), “fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another, once they are incorporated into the finished product. (3) The inventory management system shall be based on generally accepted accounting principles applicable in the Party in which the product is manufactured and ensure that no more final products receive originating status than would have been the case if the materials had been physically segregated. (4) A producer using an inventory management system shall keep records of the operation of the system that are necessary for the customs administration of the Party concerned to verify compliance with the provisions of these rules. The authorisation to use accounting segregation may be withdrawn if the producer (5) makes improper use of it. 12. Principle of Territoriality.- (1) The conditions for acquiring originating status set out in the rules above must be fulfilled without any interruption in the territory of a Party. (2) If an originating product is returned to the exporting Party after having been exported to a non-Party without having undergone any operation there, beyond those necessary to preserve it in good condition, that product shall retain its originating status. 13. Direct Transport.- (1) Preferential treatment in accordance with the agreement shall only be granted to originating products that are transported directly between the Parties. Notwithstanding anything contained in sub-rule (1), an originating product may be (2) transported through, or stored in, territories of non-Parties, provided that it,- (a) does not undergo operations other than unloading, reloading, splitting-up of loads or any operation designed to preserve it in good condition; and (b) remains under customs control in those non-Parties. Sub-rule (1) and (2) shall be considered fulfilled, unless the customs authority of the (3) importing Party has reasons to believe the contrary. In such a case, the customs authority of the importing Party may request the importer or his or her representative to provide appropriate evidence that the conditions set out in sub-rule (2) have been fulfilled by supplying to the customs authority of the importing Party upon request the following: (a) a single transport document covering the passage from the exporting Party through the country of transit; (b) a statement of non-manipulation issued by the customs authority of the country of transit: (i) giving an exact description of the products; stating the dates of unloading and reloading of the products and, where (ii) applicable, the names of the ships, or the other means of transport used; and (iii) certifying the conditions under which the products remained in the country of transit; or (c) failing these, any substantiating documents. For the purpose of sub-rule (1), an originating product may be transported through (4) pipelines across territories of non-Parties. 14. Proof of Origin.- (1) For the purposes of products originating in a Party and otherwise fulfilling the requirements of these rules, (a) (b) (c) (d) an origin declaration may be completed by an approved exporter established in an EFTA State, in accordance with Annexure-B (Origin Declaration); a movement certificate EUR.1 may be issued by the customs authority of an EFTA State in accordance with Annexure-D (Movement Certificate EUR.1); a certificate of origin may be issued by the authorised agencies of India, in accordance with Annexure-C (Certificate of Origin); or a self-declared certificate of origin may be issued by an exporter of India in accordance with Annexure-C (Certificate of Origin). An exporter shall accept full responsibility for any proof of origin that he completes (2) or applies for. A proof of origin shall be valid for twelve (12) months from the date of completion of (3) the origin declaration or issuance of the certificate of origin. 15. Importation Requirements.- (1) Each Party shall grant preferential tariff treatment in accordance with the agreement to originating products imported from another Party, on the basis of a proof of origin as defined in rule 14. In order to obtain preferential tariff treatment, the importer shall, in accordance with (2) the procedures applicable in the importing Party, request preferential tariff treatment at the time of importation of an originating product and submit the proof of origin specified in rule 14. Explanation: For greater clarity, the importer may be required to submit an invoice together with a proof of origin as per the domestic laws and regulations of the importing Party. (3) If the importer is not in possession of a proof of origin at the time of importation, the importer may, in accordance with the domestic laws and regulations of the importing Party, make a claim for preferential treatment at the time of importation and present the proof of origin and, if required, other documentation relating to the importation, at a later stage. The customs authority of the importing Party shall clear the consignment in accordance with its domestic laws and regulations. (4) Subject to sub-rule (2), a proof of origin shall be submitted to the customs authority of the Party of import within the 12 month-period set out in sub-rule (3) of rule 14. The expiration of this period may be suspended if the products covered by that proof of origin remain under customs control of the importing Party. After this period, a proof of origin may be accepted only in exceptional circumstances. (5) Notwithstanding anything contained in sub-rule (1), a Party may, in accordance with its domestic laws and regulations, waive the requirements to present a proof of origin and grant preferential tariff treatment to non-commercial low value shipments of originating products and originating products for personal use forming part of the personal luggage of a traveller. 16. Cooperation of Exporters and Importers with Competent Authorities.- (1) Exporters and importers benefiting from the agreement shall, within the framework of the agreement and subject to the domestic law of the Party where they are established, cooperate with the customs authority of that Party. An exporter who has completed an origin declaration pursuant to Annexure-B or (2) requested the issuance of a proof of origin pursuant to Annexure-C or Annexure-D shall: (a) (b) (c) keep a copy of the proof of origin and all supporting documents including suppliers declarations, wherever applicable, for five (05) years from completion or issuance, or for a longer period of time, if required by the domestic laws and regulations of the exporting Party; Explanation: Each Party shall specify the format of the supplier declaration. upon request of the competent authorities of the exporting Party, submit the documents referred to in clause (a) to those authorities. The competent authorities may, at any time, carry out inspections and verify the exporters’ or the producers’ accounts and take other appropriate measures; and when becoming aware of or having reason to believe that a proof of origin contains incorrect information, immediately notify the importer and the competent authorities of the exporting Party of any change affecting the originating status of each product covered by that proof of origin. (3) An importer who has requested or has been granted preferential tariff treatment shall: (a) (b) keep the proof of origin and other relevant documents for five (05) years from the date on which preferential treatment was granted, or for a longer period of time if required by the domestic laws and regulations of the importing Party; upon request of the customs authority of the importing Party, submit the documents referred to in clause (a) to those authorities; and (c) when becoming aware of or having reason to believe that the proof of origin contains incorrect information, immediately notify the customs authority of the importing Party of any change affecting the originating status of each product covered by a proof of origin. 17. Non-Party Invoicing.- The competent authorities of the importing Party shall not deny a claim for preferential tariff treatment for the sole reason that the invoice was not issued by an exporter in a Party or issued in a non-Party, provided that the products meet the requirements of these rules. 18. Verification of Proofs of Origin.- (1) For greater certainty, the verification of proofs of origin process set out in this rule, shall be subsequent to the checking of authenticity of the certificate of origin or movement certificate as referred to in clauses (b), (c) and (d) of sub- rule (1) of rule 14 in accordance with its form and seal impressions shared in accordance with rule 20 or of an origin declaration in accordance with sub-paragraph (c) of paragraph 19 of Annexure-B, as applicable. (2) Notwithstanding sub-rule (1), where the authenticity of an origin declaration is not established through the process set out in sub-paragraph (c) of paragraph 19 of Annexure-B, the customs authority of India shall make a request for verification of authenticity to the competent authority of the exporting Party. The exporting Party shall confirm or otherwise reject the authenticity of the origin declaration within forty-five (45) working days from receipt of such request from the importing Party unless otherwise specified in Annexure-B. (3) For the purposes of determining whether products imported into a Party are originating, the customs authority of the importing Party may, as a first step, conduct a verification of the claim for preferential tariff treatment by requesting in writing, information from the importer of the products, in accordance with the importing Party’s domestic law and regulations. For greater certainty, nothing in this sub-rule shall be construed to require an exporter to share information that the exporter is not willing to share, when requested by the importer. (4) Where the customs authority of the importing Party considers that the information under sub-rule (3) is insufficient to make a determination, including differences in HS classification between the certificate of origin and the import declaration, or if the importer cannot provide information within the timelines provided under their respective domestic laws and regulations, the importing Party shall provide a written request for information from the customs authority or the competent authority of the exporting Party and seek information, pertaining to the fulfilment of the requirements of these rules. Such written request, including supporting documents where appropriate, may be transmitted by electronic means by the competent authorities notified under rule 20. (5) Where a request is made under sub-rule (4), the customs authority of the importing Party may, within five (05) years of issuance or completion of the proof of origin, request information from the competent authority of the exporting Party on the authenticity of the proof of origin and on whether the products concerned can be considered as originating in an EFTA State or in India and fulfil the other requirements of these rules. The exporting Party is not obliged to conduct verifications based on verification requests received after that deadline. The customs authority or the competent authority of the exporting Party shall provide the customs authority of the importing Party with a written acknowledgement of receipt of this verification request within a period of forty-five (45) days from the date of the request, or any other time period as may be decided between the Parties. Following a request under sub-rule (4), the customs authority or the competent (6) authority of the exporting Party may, in accordance with its domestic law: (a) (b) (c) request evidence, check the exporters’, suppliers’ and the producers’ accounts and take other appropriate measures to verify compliance with these rules; ask questions to the exporter, producer or supplier in order to verify the origin of the products; or visit the premises of the exporter, the producer or the supplier with a view to examining the records, production processes, as well as the equipment and tools utilised in the manufacture of the product. (7) Unless the Parties agree in writing on another time period due to exceptional circumstances, the customs authority or the competent authority of the exporting Party shall, within ten (10) months of receiving the request under sub-rule (4), provide the customs authority of the importing Party with the following -- (a) the result and findings of the verification indicating clearly whether the proof of origin is authentic and whether the products concerned can be considered as products originating in an EFTA State or India; (b) any supporting documents requested by the importing party and made available by the exporter, where appropriate; (c) any information on the materials used; (d) (e) description of the production process that is sufficient to support the originating status of the product, if made available by the exporter; and information on the manner in which the verification of the products was conducted. The competent authority of the exporting Party may not provide information to the (8) customs authority of the importing Party if that information is deemed confidential by the exporter, producer or supplier. In such circumstances, the competent authority of the exporting Party shall confirm that it has reviewed the information requested by the importing Party and shall also list the sources of information reviewed, stating clearly whether the information supports the claim for preferential tariff treatment. The customs authority of the importing Party shall not deny preferential treatment for (9) the sole reason that such confidential information is not provided to them but shall take into account the information provided by the competent authority of the exporting Party as well as its independent findings or investigation before making a final decision whether to grant preferential treatment, where appropriate. (10) In exceptional circumstances, if, following a request under sub-rule (4), the customs authority of the importing Party is unable to make a determination, it may request that the competent authority of the exporting Party conduct a visit to the exporter, producer or supplier. The request for such a verification visit shall be made within thirty (30) days from the receipt of the response from the competent authority of the exporting Party to a request made under sub-rule (4) and the importing Party shall give detailed reasons for the requested visit and may provide specific parameters to be verified by the exporting Party during the said factory visit. The competent authority of the exporting Party shall respond to the request for a visit within thirty (30) days. (11) Subject to agreement by the exporter and to any reasonable conditions set out by the competent authority of the exporting Party that are agreed to by the importing Party, the customs authority of the importing Party may designate up to two observers of its customs authority to be present during the verification visit conducted by the competent authority of the exporting Party under sub-rule (10). If the importing Party disagrees with the conditions set out by the exporting Party or the request pertains to visit to the premises of a producer or supplier who is distinct from the exporter, then the exporting Party shall conduct the verification visit based on the detailed reasons and specific parameters requested by the importing Party. Explanation: The exporter shall provide the customs authority of the exporting Party in writing the reason for refusing the customs authority of the importing Party as observers. The exporting Party shall inform the importing Party accordingly and conduct the verification in accordance with sub-rule (10). (12) The competent authority of the exporting Party shall share the information on the visit including the manner in which the visit was conducted as well as the subject and scope of the verification within ninety (90) days of the conclusion of the visit. If any information is deemed confidential by the exporter, producer or supplier then in such circumstances, the competent authority of the exporting Party shall confirm that it has reviewed the information or process requested by the importing Party and shall also list the sources of information or process reviewed, stating clearly whether the information or process supports the claim for preferential tariff treatment. (13) A request for verification under this rule shall be conducted on the basis of risk assessment methods, which may include random selection or specific intelligence or any other objective parameter. (14) During verification, the importing Party shall allow the release of the products concerned subject to the payment of any customs duties or provision of any security as per its domestic law, provided that all other regulatory requirements have been met. If as a result of the verification the importing Party determines that the products meet all the requirements of these rules, it shall grant preferential tariff treatment to the products and refund any customs duties paid or release any security provided, unless the security also covers other obligations under its domestic law. (15) The customs authority of the importing Party shall: (a) make a final decision on whether to grant preferential treatment; (b) inform the importer of the results of the verification; and (c) in case the preferential treatment is denied after verification and if the exporter deems information as confidential, the importing Party shall limit the information provided to the importer to whether the rules of origin are fulfilled and whether the proof of origin is authentic. (16) The customs authority and competent authorities of the Parties shall cooperate in the overall operation and administration of the verification process. (17) The competent authorities to initiate verifications on both sides are the customs authorities and to conduct the verification are the customs authorities in the case of the EFTA States and the authorised agencies of the Department of Commerce in the case of India. 19. Denial of Preferential Treatment.- (1) The importing Party may deny preferential tariff treatment or recover unpaid customs duties in accordance with its domestic laws and regulations where it has determined that a product does not meet the requirements of these rules or where the importer or exporter fails to demonstrate compliance with the relevant requirements. If the requesting Party receives no reply within the time limit in accordance with rule (2) 18, or if the reply does not clearly state whether a product is originating under the agreement or whether the proof of origin is valid, the requesting Party may deny preferential tariff treatment to the consignment covered by the proof of origin in question. (3) If the importing Party denies a claim for preferential tariff treatment pursuant to rule 18, it shall issue a determination to the importer that includes the reasons for the determination. The customs authority of the importing Party shall also share the determination and reasons for the determination with the competent authority of the exporting Party without undue delay. If, following a verification procedure, the importing Party establishes that the exporter (4) has persistently or deliberately issued or completed proofs of origin wrongly, the importing and exporting Parties shall consult with a view to take appropriate measures. If these measures are insufficient to prevent wrongful issuance or completion of proofs of origin, the importing Party may temporarily suspend preferential tariff treatment for that exporter. (5) Based on consultations referred to in sub-rule (4), and in any case no longer than two (02) months from the date of initiating consultations, a decision whether or not to suspend tariff preference may be taken by the importing Party. The importing Party shall notify the decision, including its reasoning, to the exporting Party, within thirty (30) days after informing the importer accordingly. (6) If verification procedures have shown that two or more exporters of one Party have persistently or deliberately issued or completed proofs of origin wrongly for the same product at the HS classification level declared to the customs authority of the importing Party and this same product of these exporters accounts for more than half of the preferential imports of the same product in value terms from the exporting party over a period of one (01) year prior to the first verification request, the importing Party may submit the matter to the Sub- Committee on Rules of Origin and to the Joint Committee with a view to temporarily suspend preferential treatment for all imports of that product from the exporting Party. The Joint Committee shall discuss the matter and shall recommend jointly within six (7) (06) months whether the importing Party may suspend or not the granting of preferential tariff treatment for this product as a temporary measure. The importing Party may only suspend preferential treatment for this product if recommended by the Joint Committee. (8) Following a temporary suspension at exporter level referred to in sub-rule (4), or a Joint Committee recommendation for temporary suspension as referred to in sub-rule (7), and pursuant to the conclusion of consultations between the Parties concerned and where the Parties agree that the exporter or exporters has/have adopted appropriate remedial measures, where applicable, the importing Party shall agree to: (a) restore preferential benefit to the product with retrospective effect; or (b) restore preferential benefit to the product with prospective effect, subject to implementation of any mutually agreed measures by one or both Parties. 20. Notifications and Cooperation.- (1) The Parties shall provide each other, through the EFTA Secretariat, with: (a) (b) specimen impressions of stamps used for the issuance of certificates of origin as per Annexure-C or as per Annexure-D for enabling authenticity checks; the addresses of the competent authorities of the Parties responsible for verifications referred to in rule 18 and other issues related to the implementation or application of these rules; (c) information regarding the administration and updating of the approved exporters’ system and the system relating to the certificate of origin; and (d) information on the interpretation, application and administration of these rules. (2) The Parties shall endeavour to resolve matters related to the implementation or application of these rules, including specific verification requests, to the extent possible, through direct consultations or meetings between the competent authorities referred to in clause (b) of sub-rule (1). 21. Confidentiality.- (1) Subject to the domestic law of each Party, all information which is by nature confidential, the disclosure of which could prejudice the legitimate commercial interests of the exporter, producer or supplier supplying the information, or which is provided on a confidential basis, shall be covered by the obligation of professional secrecy. Such information shall not be disclosed by the Parties without the explicit permission of the person or authority providing it. (2) Notwithstanding anything contained in sub-rule (1), in matters relating to verification of origin in accordance with rule 18, confidential information based on which originating status has been claimed may be disclosed in administrative, civil and criminal proceedings by the Party receiving such information in accordance with its domestic law. A Party shall notify the Party which provided the information, where possible, in advance of such disclosure. 22. Penalties.- Each Party shall have the power to impose any criminal, civil or administrative penalties for violations of its domestic law related to these rules. 23. Products in Transit or Storage.- (1) The customs administration of the importing Party shall grant preferential tariff treatment for an originating product of the exporting Party which, on the date of entry into force of this agreement: (a) (b) is in the process of being transported from the exporting Party to the importing Party; or has not been released from customs control, including an originating product stored in a bonded warehouse regulated by the customs administration of the importing Party. (2) For such products, a proof of origin may be completed retrospectively up to nine (09) months after the entry into force of the agreement, provided that the provisions of these rules and in particular rule 13 have been fulfilled. 24. Sub-Committee on Rules of Origin.- (1) A Sub-Committee on Rules of Origin is hereby established, consisting of representatives of the Parties. (2) The functions of the Sub-Committee on Rules of Origin shall include: (a) monitoring and review of measures taken and implementation of commitments under these rules; (b) exchange of information and deliberations on developments; (c) (d) discussion on operational matters including cooperation among competent authorities; preparation of interpretations and guidelines regarding Annexure-A (Product Specific Rules) following the periodic amendments to the HS codes, by the World Customs Organization; (e) preparation of recommendations and report to the Joint Committee as necessary; and (f) any other matter referred to it by the Joint Committee. (3) The Sub-Committee on Rules of Origin shall act by consensus. (4) The Sub-Committee on Rules of Origin shall meet at least every two (02) years, consecutively with the meeting of the Joint Committee and the Sub-Committees on Trade in Goods and Trade Facilitation, unless agreed otherwise by the Parties. The meetings of the Sub-Committee on Rules of Origin shall be chaired jointly by an EFTA State and India. Annexure-A [See rule 5] Product Specific Rules Interpretative Notes 1. The first column of the list of product-specific rules of origin (hereinafter referred to as the “list”) contains chapters, headings or subheadings. The second column sets out a description of the products. For each entry in the first two columns, one or more rules are specified in column 3. If the HS code in column 1 is preceded by an ‘ex’, this signifies that the rules in column 3 apply only to the part of that chapter, heading or subheading described in column 2. Where, for an entry in the first two columns, a rule is specified in column 3, either one may be applied. 2. Pursuant to sub-rule (2) of rule 3 of the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025, the product-specific rules of origin may be fulfilled by operations in different factories, provided the working or processing takes place within the territory of a Party and fulfils the requirements of the Rules. 3. A product-specific rule of origin set out in this Annexure-A represents the minimum amount of working or processing required to be carried out on non-originating materials for the resulting product to achieve originating status. A greater amount of working or processing than that required by the rule for that product shall also confer originating status. 4. If a product-specific rule of origin in the list specifies that a product may be manufactured from more than one material, any one or more materials may be used. It does not require that all be used. 5. If a product-specific rule of origin in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials in addition. 6. If a product-specific rule of origin excludes materials classified in certain chapters, headings, or subheadings of the HS, those materials must be originating for the products to qualify as originating. If a product, which has acquired originating status by fulfilling the conditions set out 7. in the list, is used as material in the manufacture of another product, the conditions applicable to the final product do not apply to the material. No account shall be taken of the non- originating components of that material. 8. Where a rule uses the expression “Manufacture from non-originating materials of any heading”, then materials of any heading, even materials of the same description and heading as the product, may be used, subject, however, to any specific limitations which may also be contained in the rule. 9. Where a product-specific rule of origin uses the expression “ex-works price of the product”, either one of the two, “FOB value” or “ex-works price”, may be chosen. “FOB value” and “ex-works price” are defined in rule 2 of the Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025. In case of “FOB value”, the value threshold for non- originating materials shall be 5 percentage points lower than the threshold for “ex-works price”, e.g., in case of a value threshold of 60 percent “ex-works price”, the threshold for "FOB” shall be 55 percent. 10. The products mentioned in the list are not all covered by the agreement. Other parts of the agreement, e.g. exclusion lists and dismantling lists, must be consulted in order to come to the conclusion whether preferential access may be granted to a given product imported from a Party to another. For the purposes of this Annexure: (a) (b) (c) (d) (e) (f) “WO” means that product must be wholly obtained in the territory of the exporting Party within the meaning of rule 4 (Wholly Obtained Products); “CC” means that all non-originating materials used in the manufacture of the products have undergone a change in tariff classification at the two-digit level; “CTH” means that all non-originating materials used in the manufacture of the products have undergone a change in tariff classification at the four-digit level; “CTSH” means that all non-originating materials used in the manufacture of the products have undergone a change in tariff classification at the six-digit level; “VNM%” means the maximum percentage of the value of non-originating materials allowed in relation to the ex-works price of the products. For example, “VNM 60%” indicates that the value of non-originating materials does not exceed 60 percent of the ex-works price of the product; and “melt and pour” in one or several parties means that the product must have been melted and poured in those Parties wherein the raw material is first produced in an iron or steel-making furnace in a liquid state, and then poured into its first solid shape. CHAPTERS 28 TO 40 If a substantial transformation of a molecule has occurred, the origin of the product 1. concerned shall correspond to the Party where that transformation took place. If the product-specific rule cannot be applied, the alternative approach shall be 2. chemical reaction. For the purposes of paragraph 2 above, “chemical reaction” means a process, 3. including a biochemical process, which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds. A chemical reaction may also be expressed by a change of the “CAS number”. It shall not mean: (a) dissolving in water or other solvents; (b) elimination of solvents including solvent water; or (c) addition or elimination of water of crystallization. LIST HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) Chapter 1 Chapter 2 ex Chapter 3 0304.44 Live animals WO Meat and edible meat offal WO for all the materials of Chapters 1 and 2 WO for all the materials of Chapter 3 CTH Fish and crustaceans, molluscs and other aquatic invertebrates - Fresh or chilled fillets of other fish : -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0304.49 0304.53 0304.59 0304.71 - Fresh or chilled fillets of other fish : CTH CTH CTH CTH -- Other - Other, fresh or chilled : -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - Other, fresh or chilled : -- Other - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0304.72 0304.73 0304.74 CTH CTH CTH - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Haddock (Melanogrammus aeglefinus) - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens) - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Hake (Merluccius spp., Urophycis spp.) HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0304.75 0304.79 0304.86 0304.89 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Alaska Pollock (Theragra chalcogramma) - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : -- Other - Frozen fillets of other fish : -- Herrings (Clupea harengus, Clupea pallasii) - Frozen fillets of other fish : -- Other CTH CTH CTH CTH 0304.94 - Other, frozen : CTH -- Alaska Pollock (Theragra chalcogramma) HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0304.95 - Other, frozen : CTH -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) 0304.99 - Other, frozen : CTH 0305.20 0305.32 0305.39 -- Other - Livers, roes and milt of fish, dried, smoked, salted or in brine - Fish fillets, dried, salted or in brine, but not smoked : -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - Fish fillets, dried, salted or in brine, but not smoked : -- Other CTH CTH CTH HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0305.42 0305.51 0305.53 CTH CTH CTH - Smoked fish, including fillets, other than edible fish offal : -- Herrings (Clupea harengus, Clupea pallasii) - Dried fish, other than edible fish offal, whether or not salted but not smoked : -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Dried fish, other than edible fish offal, whether or not salted but not smoked : -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0305.54 CTH - Dried fish, other than edible fish offal, whether or not salted but not smoked : -- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 0305.59 0305.61 0305.62 0305.69 0305.72 0305.79 CTH CTH CTH CTH CTH CTH - Dried fish, other than edible fish offal, whether or not salted but not smoked : -- Other - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Herrings (Clupea harengus, Clupea pallasii) - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Other - Fish fins, heads, tails, maws and other edible fish offal : -- Fish heads, tails and maws - Fish fins, heads, tails, maws and other edible fish offal : -- Other HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 03.09 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 ex Chapter 9 ex 090121.90 CTH WO for all the materials of Chapters 1 and 4 WO for all the materials of Chapter 5 WO for all the materials of Chapter 6 WO for all the materials of Chapter 7 WO for all the materials of Chapter 8 WO for all the materials of Chapter 9 CTSH Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included Products of animal origin, not elsewhere specified or included Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruits or melons Coffee, tea, maté and spices Coffee capsules containing coffee, roasted, not decaffeinated Chapter 10 Cereals WO for all the materials of Chapter 10 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 11 Products of the milling industry; malt; starches; insulin; wheat gluten; except for: WO for all materials of Chapters 7 and 10 11.01 11.03 11.04 Wheat or meslin flour WO for all materials of Chapter 10 WO for all materials of Chapter 10 WO for all materials of Chapter 10 Cereal groats, meal and pellets Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground 11.08 Starches; inulin CC Chapter 12 Chapter 13 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) WO for all the materials of Chapter 12 WO for all materials of Chapter 13 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) Chapter 14 ex Chapter 15 15.02 15.04 15.06 15.07 (2) (3) WO for all the materials of Chapter 14 CTH Vegetable plaiting materials; vegetable products not elsewhere specified or included Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: Fats of bovine animals, sheep or goats, other than those of heading 15.03 - Fats from bones or waste CTH - Other WO for all the materials of Chapter 2 Manufacture from non-originating materials of any heading Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: - Solid fractions CTH - Others WO for all the materials of Chapter 2 WO for all the vegetable materials Soya-bean oil and its fractions, whether or not refined, but not chemically modified. HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 15.08 15.09 15.10 15.11 15.12 15.13 WO for all the vegetable materials WO for all the vegetable materials WO for all the vegetable materials WO for all the vegetable materials WO for all the vegetable materials WO for all the vegetable materials Ground-nut oil and its fractions, whether or not refined, but not chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified 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 15.09 Palm oil and its fractions, whether or not refined, but not chemically modified Sunflower-seed, safflower or cotton- seed oil and fractions thereof, whether or not refined, but not chemically modified Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) WO for all the vegetable materials CC CC CTH and VNM 60% 15.14 15.15 15.16 15.17 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re- esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) Chapter 16 ex Chapter 17 17.02 ex 17.04.90 (2) (3) CC. However, materials of Chapter 2 used must be wholly obtained WO for all materials of Chapter 17 CTH WO CTH Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects Sugars and sugar confectionery; except for: Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - Chemically-pure maltose and fructose - Other Sugar confectionery including white chocolate, not containing cocoa; other than jelly confectionery, boiled sweets, toffees, caramels and similar sweets HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 18 Cocoa and cocoa preparations CTH and VNM 60% 18.04 18.05 18.06 19.01 Cocoa butter, fat and oil CTH CTH CTH except heading 18.05 Cocoa powder, not containing added sugar or other sweetening matter Chocolate and other food preparations containing cocoa 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 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Malt extract Manufacture from cereals of Chapter 10 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) - Other CTH 19.02 19.03 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - Containing 20% or less by weight of meat, meat offal, fish, crustaceans or molluscs - Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms WO for all the cereals and derivatives (except durum wheat of chapter 10) WO for: - all the cereals and their derivatives (except durum wheat of chapter 10) and - all the materials of Chapters 2 WO HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 19.04 19.05 CTSH and VNM 65% CTH Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants CTH and VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 20.05 20.07 20.08 20.09 CC CC CC CC Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter ex Chapter 21 Miscellaneous edible preparations CTH HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 21.01 21.02 CC except of Chapter 04 or VNM 60% CC except of Chapter 04 or VNM 60% Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines of heading 30.02); prepared baking powders HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 22 Beverages, spirits and vinegar; except for: CTH and 22.02 22.04 22.06 VNM 60%. CTH WO for all the materials of Chapter 8 WO for all the materials of Chapter 8 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) CTH and VNM 60%. WO for all the materials of Chapters 2 and 3 WO for all the maize used WO for all the olives used are wholly obtained ex Chapter 23 ex 23.01 ex 23.03 ex 23.06 Residues and waste from the food industries; prepared animal fodder; except for: Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of olive oil, containing more than 3% of olive oil 23.09 Preparations of a kind used in animal feeding CTH HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) WO for all the materials of Chapter 24 CTH, except from heading 2403.19 CTH CTH ex Chapter 24 24.02 24.03 24.04 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; except for: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement CTSH and VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 25.16 25.17 CTSH or VNM 60 % CTSH or VNM 60 % Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) Chapter 26 Ores, slag and ash CTSH ex Chapter 27 27.09 27.10 27.11 and VNM 60 % CTSH and VNM 60 % CC CTH or VNM 50 % CTSH Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Petroleum oils and oils obtained from bituminous minerals, crude Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils Petroleum gases and other gaseous hydrocarbons HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 28 28.04 28.06 CTSH and VNM 60 % Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotope: Hydrogen, rare gases and other non-metals CTSH or Hydrogen chloride (hydrochloric acid); chlorosulphuric acid VNM 60 % CTSH or VNM 60 % 28.07 Sulphuric acid; oleum CTSH 28.09 28.11 28.12 or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined Other inorganic acids and other inorganic oxygen compounds of non-metals. Halides and halide oxides of non-metals CTSH or VNM 60 % HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 28.15 28.18 28.25 28.27 28.33 28.35 CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. Sulphates; alums; peroxosulphates (persulphates) Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 28.39 28.43 28.44 28.45 28.49 Silicates; commercial alkali metal silicates CTSH or Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. Carbides, whether or not chemically defined VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 28.53 CTSH or VNM 60 % Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals ex Chapter 29 Organic chemicals CTSH or VNM 60 % CTSH and VNM 60 % Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12 Diazo-, azo- or azoxy- compounds CTSH and 29.13 29.27 Chapter 30 Pharmaceutical products VNM 60 % CTSH or VNM 65% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) Chapter 31 Fertilisers 31.01 31.02 31.03 31.04 31.05 CTH or VNM 65% Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products Mineral or chemical fertilisers, nitrogenous CTH or VNM 60% Mineral or chemical fertilisers, phosphatic CTSH and VNM 60% Mineral or chemical fertilisers, potassic CTH or VNM 60% CTH or VNM 65% Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 32 32.01 32.02 32.05 ex Chapter 33 CTSH or VNM 60 % CTSH and VNM 70% CTSH and VNM 70% CTSH and VNM 70% CTH Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pretanning Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes Essential oils and resinoids; perfumery, cosmetic or toilet preparations HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 33.01 33.02 CTH or VNM 60% CTH or VNM 60% Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 34 34.02 CTH CTH or VNM 60 % Soap, organic surface- active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 34.03 CTH or VNM 60 % Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals ex Chapter 35 Albuminoidal substances; modified starches; glues; enzymes CTSH or VNM 60 % 35.01 Casein, caseinates and other casein derivatives; casein glues CTSH and VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 36 36.05 36.06 CTSH or VNM 60 % Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations CTSH and VNM 60% CTSH and VNM 60% Matches, other than pyrotechnic articles of heading 36.04 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter Chapter 37 Photographic or cinematographic goods CTSH and VNM 60% ex Chapter 38 Miscellaneous chemical products CTSH or VNM 60 % 38.03 Tall oil, whether or not refined CTSH and VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 38.05 38.06 38.07 38.13 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing alpha- terpineol as the main constituent Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch Preparations and charges for fire- extinguishers; charged fireextinguishing grenades CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 38.17 38.23 38.26 38.27 CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) ex Chapter 39 Plastics and articles thereof CTSH or VNM 60% WO 39.15 Waste, parings and scrap, of plastics ex Chapter 40 Rubber and articles thereof CTH and 40.01 40.02 40.05 Natural rubber Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip VNM 60% WO CTH or VNM 60% CTH or VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 40.08 40.09 40.10 40.11 40.14 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber CTH or VNM 60% Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Conveyor or transmission belts or belting, of vulcanised rubber CTH or VNM 60% CTH or VNM 60% New pneumatic tyres, of rubber CTH or VNM 60% CTH Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 40.15 40.16 ex Chapter 41 41.07 CTH CTH or VNM 60% CTSH and VNM 60% CTSH or VNM 60% Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber Other articles of vulcanised rubber other than hard rubber Raw hides and skins (other than furskins) and leather Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 41.13 ex Chapter 42 CTSH or VNM 60% CTSH and VNM 60% Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 42.02 42.03 CTH CTH Trunks, suit-cases, vanity-cases, executive-cases, brief- cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping- bags, wallets, purses, map-cases, cigarette- cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper Articles of apparel and clothing accessories, of leather or of composition leather HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 42.05 Chapter 43 Chapter 44 Chapter 45 Chapter 46 Chapter 47 Chapter 48 ex Chapter 49 Other articles of leather or of composition leather CTH Furskins and artificial fur; manufactures thereof CTSH and VNM 60% Wood and articles of wood; wood charcoal CTH Cork and articles of cork CTSH and VNM 60% CTSH and VNM 60% CTH CTH CTH Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard Paper and paperboard; articles of paper pulp, of paper or of paperboard Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) Children's picture, drawing or colouring books CTH and VNM 60% 49.03 49.04 49.05 49.08 Music, printed or in manuscript, whether or not bound or illustrated Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Transfers (decalcomanias) Chapter 50 Silk Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric Chapter 52 Cotton Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CTH and VNM 60% CTH and VNM 60% CTH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) Chapter 54 Chapter 55 Chapter 56 (2) (3) Man-made filaments; strip and the like of man-made textile materials Man-made staple fibres Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% Chapter 57 Carpets and other textile floor coverings CTSH and Chapter 58 ex Chapter 59 5903 VNM 60% CTSH and VNM 60% CTSH and VNM 60% Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery Impregnated, coated, covered or laminated textile fabrics; textile articles or a kind suitable for industrial use CC Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02 HS Code 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) 5910 5911 Chapter 60 ex Chapter 61 61.01 CC Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material CC Textile products and articles, for technical uses, specified in Note 8 to this Chapter Knitted or crocheted fabrics CTSH and VNM 60% CC CTSH and VNM 60% Articles of apparel and clothing accessories, knitted or crocheted Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other

HS Codes Referenced

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.