Interim Rules of Origin for Preferential Tariff Concessions for Trade Between India and Thailand.

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INTERIM RULES OF ORIGIN FOR PREFERENTIAL TARIFF CONCESSIONS FOR TRADE BETWEEN INDIA AND THAILAND [Notification No. 101/2004-Cus. (N.T), dated 31-8-2004] In exercise of the powers conferred by sub-section (i) of Section 5 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following Rules, namely:- 1. Short Tile and Commencement. — (1) These rules may be called the ‘Interim Rules of Origin’. In determining the origin of products eligible for the preferential tariff concessions for the Early Harvest Scheme pursuant to the Framework Agreement between the Republic of India and the Kingdom of Thailand (hereinafter referred to as “the Agreement”), the following rules shall apply: (2) They shall come into force on the Ist day of September 2004. Rule 1. Application. — These rules shall apply to products consigned from the territory of either of the Parties. These rules shall be superseded and replaced by the Rules of Origin to be negotiated and implemented by the Parties under Article 3(6)(ii) of the Agreement for FTA in goods. Rule 2. Definitions. — For the purpose of the interim rules of origin: “A Party” means the individual parties to the Agreement, that is either the Republic of India or the Kingdom of Thailand; “CIF value” means the price paid to the exporter for the product when it arrives at the port of importation. The exporter must pay the costs, freight, and insurance necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with the Agreement on the implementation of Article VII of GATT 1994. “FOB value” means the free-on-board price paid to the exporter for the product when it leaves the named port of shipment. Thereafter, the importer will assume the costs including the necessary expenses for the shipment. The valuation shall be made in accordance with the Agreement on the implementation of Article VII of GATT 1994. “Harmonized system” means the Harmonized Commodity Description and Coding System defined in the International Convention on the Harmonized Commodity Description and Coding System (done at Brussels on 14 June 1983) including all legal notes thereto, as in force and as amended from time to time; the nomenclature of “Identical and interchangeable materials” means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings etc.; “Indirect material” 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 : (a) fuel and energy; (b) tools, dies and moulds; (c) parts and materials used in the maintenance of equipment and buildings; (d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; (e) gloves, glasses, footwear, clothing, safety equipment and supplies; (f) equipment, devices, and supplies used for testing or inspecting the goods; (g) catalysts and solvents; and (h) any other goods that are not incorporated into the goods but whose use in the production of the goods can reasonably be demonstrated to be a part of that production. “Material” means raw materials, ingredients, parts, components, sub-assembly and/or goods that are physically incorporated into another goods or are subject to a process in the production of another goods; “Originating goods” means products that qualify as originating in accordance with the provisions of Rule 4; “Packing” means the goods used to protect a good during its transportation and also packaging material and containers in which a good is packaged for retail sale; “Preferential tariff treatment” means the preferential customs duty rate and treatment available over the applied Most-Favoured- Nation customs duty to originating goods pursuant to the rules of origin; “Product” means the product being manufactured, even if it is intended for later use in another manufacturing operation; “Production” means methods’ of obtaining goods such as growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, trapping, hunting, manufacturing, producing, processing or assembling etc.; fishing, “Product Specific Rules” means the rules that specify that the non-originating materials have undergone a change tariff classification or a specific manufacturing or processing operation, or satisfy an ad valorem criterion or a combination of any of these criteria; in “Non-originating material” means any material whose country of origin is other than the Parties (imported non-originating) and any material whose origin cannot be determined (undetermined origin); The “territory of India” means the territory of the Republic of India including its territorial waters and the air space above it, 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; The “territory of Thailand” means the territory of the Kingdom of Thailand including its territorial waters and the air space above its territorial waters and the air space above it, and the other maritime zones including the Exclusive Economic Zone and Continental Shelf over which Kingdom of Thailand 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; Rule 3. Determination of Origin. — No product shall be deemed to be originating in either Party unless the conditions specified in these rules are complied with in relation to such products and to the satisfaction of the respective Government Authorities designated to issue the Certificate of Origin. Rule 4. Originating Goods. — For the purposes of these rules, products imported by a Party shall be deemed to be originating and eligible for preferential tariff concessions’ if they conform to the origin requirements under anyone of the following: (a) Products which are wholly obtained or produced in the territory of the exporting Party as set out and defined in Rule 5 or (b) Products not wholly produced or obtained in the territory of the exporting Party provided that the said products are eligible under Rule 6 or Rule 7, and Rule 8. Rule 5. Wholly produced or obtained. — Within the meaning of Rule 4(a), the following shall be considered as wholly produced or obtained in a Party: (a) Plant and plant products harvested or grown, there; (b) Live animals born and raised there; (c) Products obtained from live animals referred to in paragraph (b) above; (d) Products obtained by hunting, aquaculture, conducted there; trapping, fishing, or (e) Minerals and other naturally occurring substances, not included in paragraph (a) to (d), extracted or taken from its soil, waters, seabed or beneath their seabed; (f) Products taken from the water, seabed or beneath the seabed outside the territorial waters of a Party, provided that the Party has the rights to exploit such water, seabed and beneath the seabed in accordance with the United Nations Convention on the Law of the sea; (g) Products of sea fishing and other marine products taken from outside its territory, by its vessels, ; (h) Products processed and/or made on board its factory ships6, , exclusively from products referred to in paragraph (g) above; (i) Articles collected there which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes; and (j) Products obtained or produced in a Party solely from products referred to in paragraphs (a) to (i) above. Rule 6. Not-wholly produced or obtained. — (a) For the purposes of rule 4(b), the following general criteria should be applied, provided that the final process of the manufacture is performed within the territory of the exporting party and subject to rule 8: (i) local value added content criterion, (ii) a change in tariff classification criterion between the export product and all non-originating materials used in its production. (b) Products specified in Annexure-A which fulfil one or a combination of the above criteria shall be considered as originating from the exporting Party provided that the final process of the manufacture is performed within the territory of the exporting Party and subject to Rule 8. (c) For the products not specified in Annexure-A as per Rule 6(b), the following criteria shall be applied in determining the origin of not-wholly produced or obtained products provided that the final process of the manufacture is performed within the territory of the exporting Party and subject to Rule 8: (i) local value added content of 40% meaning thereby that the total value of materials originating from the countries other than the Parties or of undetermined origin (that is non-originating materials) used does not exceed 60% of the FOB value of the product so produced or obtained; and (ii) change in tariff heading at the 4 digit level of Harmonised System where the final export product is classified differently the non-originating from all materials used in its production. (d) The formula for calculation of local value added content is as follows: FOB value of the export product – Value of non originating materials x 100 = of Local % Value Added Content (LVAC) FOB value of the export product (e) The value of the non-originating materials shall be: (i) the CIF value at the time of importation of the materials, parts or produce; and/or (ii) the earliest ascertained price paid for the materials, parts or produce of undetermined origin in the territory of the Party where the working or processing takes place. Rule 7. Cumulative Rule of Origin. — Unless otherwise provided for, products which comply with origin requirements provided for in Rule 4 and which are used in the territory of a Party as materials for a finished product eligible for preferential treatment under the Agreement shall be considered as products originating in the territory of the Party where working or processing of the finished product has taken place subject to fulfilment of conditions of Rule 8 and that the aggregate India-Thailand value added content on the final product is not less than 40% or a the local value added content specified for products in Annexure-A. Rule 8. Minimal Operation and ‘Processes. — The following operations or processes are considered to be insufficient to confer the status of originating products, whether or not there is a change in tariff classification: (a) Operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations); (b) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting; (c) Changes of packing and breaking up and assembly of consignments; (d) Simple slicing, and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, etc.; (e) The affixing of marks, labels or other like distinguishing signs on products or their packaging; (f) Simple mixing of products, provided the characteristics of the obtained products are not essentially different from those of mixed products; (g) Simple assembly of parts of products to constitute a complete product; (h) Disassembly; (i) Slaughter of animals; (j) Mere dilution with water or another substance that does not materially alter the characteristics of the goods; (k) Simple cleaning, including removal of oxide, oil, paint or other coverings; (l) Oil application; and (m) A combination of any of the two operations referred to in (a) to (l). Rule 9. Direct consignment. — The following shall be considered to be directly consigned from the exporting Party to all custom points of the importing Party; (a) if the products are transported without passing through the territory of any country other than the Parties; (b) the products whose transport involves transit through one or more intermediate country with or without transhipment or temporary storage in such countries, provided that : (i) The transit entry is justified for geographical reason or by transport exclusively related to consideration requirements; (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. Rule 10. Treatment of packing. — (a) Packages and Packing Materials for retail sale: (i) 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 product. (ii) 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 they are treated as being one for customs purposes with the products in question. Containers and packing materials for transport. (b) 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, in accordance with General Rule 5(b) of the Harmonized System. Rule 11. Accessories, Spare parts and Tools. — Each Party shall provide that accessories, spare parts and tools delivered with a product that form part of the product’s standard accessories, spare parts and tools, shall be treated as originating products if the product is an originating product, and shall be disregarded in determining whether all the non-originating materials used in the production of the product undergo the applicable change in tariff classification, provided that: (a) The accessories, spare parts and/or tools are not invoiced separately from the product; (b) The quantities and value of the accessories, spare parts and/or tools are standard trade practice for the originating product in the domestic market of the exporting Party; and (c) If the product is subject to a local value added content criterion, the value of such accessories, spare parts and/or tools shall be taken into account as originating or non originating materials, as the case may be, in calculating the local value added content. Rule 12. Indirect materials. — An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in the accounting records of the producer of the export product. Rule 13. Identical and Interchangeable materials. — For the purposes of determining origin of product utilizing identical and interchangeable originating and non-originating materials, mixed or physically combined, the origin of such materials can be determined by generally accepted accounting principles of stock control applicable in the exporting party. Rule 14. Certification of Origin. — A claim that products shall be accepted as eligible for preferential concessions in the importing Party shall be supported by a Certificate of Origin issued by a Government authority designated by the exporting Party and notified to the other Party to the Agreement in accordance with the Operational Certification Procedures, as set out in Annexure- B. Rule 15. Review and modification. — These rules may be reviewed and modified as and when necessary upon request of a Party and may be open to such reviews and modifications as may be agreed upon. Tariff item (HS2002) 1604 Description of products Applicable Rule ANNEXURE-A fish; Prepared or preserved caviar and caviar substitutes prepared from fish eggs 1. 160411 - - Salmon Local Value Added Content 20% 2. 160413 - - Sardines, sardinella and brisling or sprats 3. 160415 - - Mackerel Local Value Added Content 30% Local Value Added Content 30% 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 4. 160510 - Crab Local Value Added Content 30% 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; or ungraded reconstructed precious or semi- temporarily precious strung of transport convenience synthetic stones, for 5. 710490 - Other Change at 4-digit H.S. level (Change to sub- heading 710490 from any other heading), provided that there is a Local Tariff item (HS2002) Description of products Applicable Rule Value Added Content not less than 20% 7105 Dust and powder of natural or semi- synthetic precious or precious stones 6. 710510 - Dust and powder of diamonds Change at 4-digit level H.S. (Change to sub- heading 710510 from any other heading, provided that there is a Local Value Added Content not less than 20% 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 7. 711319 - - Of precious metal, whether or not plated or clad with precious metal Changed at 4-digit H.S. Level (Change to sub-heading 711319 from heading), provided that there is a Local Value Added Content not less than 20%. other any 8413 Pumps for liquids, whether not a fitted measuring device; liquid elevators or with 8. 841381 - - Pumps Change at 6-digit H.S. Level (Change to sub-heading 841381 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8414 Air or vacuum pumps, air or other compressors gas Tariff item (HS2002) Description of products Applicable Rule fans; and or ventilating recycling hoods incorporating a fan, not whether fitted with filters or 9. 841451 - - Table, floor, wall, ceiling or window, roof fans, with a self- contained electric motor of an output not exceeding 125 W Change at 6-digit H.S. level (Change to sub-heading 841451 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 10. 841459 - - Other fans 11. 841490 - Parts Change at 6-digit H.S. level (Change to sub-heading 841459 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% Change at 6-digit H.S. level (Change to sub-heading 841490 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8415 Air conditioning machines, comprising a fan motor-driven for and elements the changing and temperature humidity, including those machines in which the humidity be cannot separately regulated 12. 841510 - Window or wall types, self-contained level Change at 6-digit H.S. (Change to sub-heading 841510 from any other sub-heading), Tariff item (HS2002) Description of products Applicable Rule or “split-system” provided that there is a Local Value Added Content not less than 40% 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or heat pumps other than conditioning air of machines heading 84.15 other; 13. 841821 -- Refrigerators, : type household compression-type Change at 6-digit H.S. level (Change to sub-heading 841821 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, than machinery other farm-type 14. 843780 - Other machinery Change at 6-digit H.S. level (Change to sub-heading 843 780 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8479 Machines and Tariff item (HS2002) Description of products Applicable Rule mechanical appliances having individual not functions, or specified included elsewhere in this Chapter 15. 847989 - - Other machines mechanical other sub-heading and appliances: than 847981 and 847982 level Change at 6-digit H.S. (Change to sub-heading 847989 from any other sub-heading, provided that there is a Local Value Added Content not less than 40% 8481 Taps, cocks, valves similar and appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves thermostatically controlled valves and 16. 848180 - Other appliances Change at 6-digit H.S. level (Change to sub-heading 848180 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8482 Ball or roller bearings 17. 848210 - Ball bearings Change at 6-digit H.S. level (Change to sub-heading 848210 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8504 Electrical transformers, static Tariff item (HS2002) Description of products Applicable Rule converters (for example, rectifiers) and inductors 18. 850431 -- Other transformers power a having handling capacity not exceeding 1 kVA Change at 6-digit H.S. level (Change to sub-heading 850431 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% lighting signalling 8512 Electrical or equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 19. 851220 - Other lighting or signalling visual equipment Change at 6-digit H.S. level (Change to sub-heading 851220 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 8517 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication for apparatus carrier-current line systems for digital line systems; videophones or 20. 851711 - - Line telephone cordless sets with Change at 6-digit H.S. level (Change to sub-heading 851711 Tariff item (HS2002) Description of products Applicable Rule handsets 21. 851790 - Parts from any other sub-heading), provided that there is a Local Value Added Content not less than 40% level Change at 6-digit H.S. (Change to sub-heading 851790 from any other sub-heading) provided that there is a Local Value Added Content not less than 40% 8528 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording reproducing or apparatus; video monitors and video projectors 22. 852812 - Change at 6-digit H.S. level (Change to sub-heading 852812 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: colour 8540 Thermionic, cold cathode or photo- cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, Tariff item (HS2002) Description of products Applicable Rule cathode-ray tubes, camera television tubes) 23. 854011 - Cathode-ray - picture television tubes, including video monitor cathode-ray tubes: colour Change at 6-digit H.S. level (Change to sub-heading 854011 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% 9032 Automatic regulating controlling instruments apparatus or and 24. 903289 - - Other instruments and apparatus other than sub-heading 903281 level Change at 6-digit H.S. (Change to sub-heading 903289 from any other sub-heading), provided that there is a Local Value Added Content not less than 40% ANNEXURE-B OPERATIONAL CERTIFICATION PROCEDURES FOR INTERIM FOR RULES OF ORIGIN PREFERENTIAL TARIFF FOR THE EARLY HARVEST SCHEME UNDER THE FRAMEWORK AGREEMENT FOR ESTABLISHING FREE TRADE AREA BETWEEN THE KINGDOM OF THAILAND AND REPUBLIC OF INDIA FOR PRODUCTS ELIGIBLE For the purpose of implementing the Interim Rules of Origin for the Early Harvest Scheme under the Framework Agreement for Establishing Free Trade Area between Thailand and India (ITFTA) the following operational procedures on the issuance and verification of the Certificate of Origin (Form FTA) and the other related administrative matters, shall be followed: AUTHORITIES Rule 1 The Certificate of Origin shall be issued by the Government authorities of the exporting Party. Rule 2 (a) The Parties shall submit each other of the names and addresses of their respective Government authorities issuing the Certificate of Origin as well as provide specimen signatures and specimen of official seals used by the Government authorities. (b) Any change in names, addresses, or official seals shall be promptly informed in the same manner. Rule 3 For the purpose of verifying the conditions for preferential issue the treatment, the Government authority designated to certificate of origin (herein after referred to as issuing authority) shall have the right to call for any supporting documentary evidence or to carry out any check considered appropriate. APPLICATIONS Rule 4 The manufacturer and/or exporter of the products qualified for preferential treatment shall apply in writing to the relevant Issuing Authority requesting for the pre-exportation verification of the origin of the products. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said products to be exported thereafter. The pre-exportation verification may not apply to the products of which, by their nature, origin can be easily verified. Rule 5 Before exporting the products under preferential treatment, the exporter or his authorized representative shall submit a written application for the Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of Certificate of Origin. PRE-EXPORTATION EXAMINATION Rule 6 The Issuing Authority shall, to the best of their competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that : (a) The application and the Certificate of Origin are duly completed and signed by the authorized signatory; (b) The origin of the product is in conformity with the India- Thailand Interim Rules of Origin; (c) The other statements of the Certificate of Origin correspond to supporting documentary evidence submitted; (d) Description, quantity and weight of goods, marks and number of packages, number and kinds of packages, as specified, conform to the consignment to be exported. ISSUANCE OF CERTIFICATE OF ORIGIN Rule 7 (a) The validity of the Certificate of Origin shall be 12 months from the date of its issuance. (b) The Certificate of Origin must be on ISO A4 size paper in conformity to the specimen shown in Attachment 1. It shall be made in English. (c) The Certificate of Origin shall comprise of one original and three (3) carbon copies of the following colours: - Blue Original - White Duplicate Triplicate - White Quadruplicate - White (d) Each Certificate of Origin shall bear a printed distinctive number and a reference number separately given by each place or office of issuance. (e) The original copy, together with the triplicate, shall be forwarded by the exporter to the importer for submission of the original copy to the Customs Authority at the port or place of importation. The duplicate shall be retained by the issuing authority in the exporting Party. The triplicate shall be retained by the importer and the quadruplicate shall be retained by the exporter. Rule 8 To implement the provisions of Rule 5, Rule 6 and Rule 7 of the India-Thailand Interim Rules of Origin, the Certificate of Origin issued by the exporting Party shall indicate the relevant rules and applicable percentage of local value added content in Box 8. Rule 9 Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorized signing the Certificate of Origin and certified by the Issuing Authority. Unused spaces shall be crossed out to prevent any subsequent addition. (a) The Certificate of Origin shall be issued by the relevant Issuing Authority of the exporting party at the time of exportation Rule 10 whenever the products to be exported can be considered originating in that Party within the meaning of the India-Thailand Interim Rules of Origin. (b) In exceptional cases where a Certificate of Origin has not been issued at the time of exportation due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but no longer than 45 days from the date of shipment, bearing the word “ISSUED RETROACTIVELY”. Rule 11 In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the Issuing Authority which issued it for a certified true copy of the original and the triplicate to be made on the basis of the export documents in their possession bearing the endorsement of the word “CERTIFIED TRUE COPY FOR THE ORIGINAL CERTIFICATE NO...DATED...” in Box 12. This copy shall bear the date of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued within the validity period of the original Certificate of Origin and on condition that the exporter provides to the relevant issuing authority the quadruplicate copy. The validity of certified true copy of the Certificate of Origin would be same as that of the original certificate so issued. PRESENTATION Rule 12 The Original Certificate of Origin shall be submitted to the Customs Authority at the time of lodging the import entry for the products concerned. The following time limit for the presentation of the Certificate of Origin shall be observed: Rule 13 (a) Certificate of Origin must be submitted to the Customs Authority of the importing Party within the validity period from the date of endorsement by the relevant Issuing Authority of the exporting Party; (b) Where the Certificate of Origin is submitted to the relevant Government authority of the importing party after the expiration of the validity of the Certificate of Origin, such Certificate is still to be accepted when failure to observe the time-limit results from force majeure or other valid causes beyond the control of the exporter; and (c) In all cases, the relevant Government authority in the importing party may accept such Certificate of Origin provided that the products have been imported before the expiration of the validity of the Certificate of Origin. Rule 14 The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the Customs Authority of the importing Party for the purpose of carrying out the formalities for importing the products shall not ipso facto invalidate the Certificate of Origin, if it does in fact correspond to the said products. Rule 15 (a) The importing Party may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question or of certain parts thereof. (b) The request shall be accompanied with the Certificate of Origin concerned and shall specify the reasons and any additional information suggesting that the particular given on the said Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis. (c) The Customs Authority of the importing Party may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud. (d) The Issuing Authority receiving a request for retroactive check shall respond within three (3) months after the receipt of the request. Rule 16 (a) The application for Certificates of Origin and all documents related to such application shall be retained by the Issuing Authority for not less than two (2) years from the date of issuance. (b) Information relating to the validity of the Certificate of Origin shall be furnished upon request of the importing Party by an official authorized signing the Certificate of Origin and certified by the Issuing Authority. (c) Any information communicated among the government authorities shall be treated as confidential and shall be used for the validation of Certificates of Origin purposes only. SPECIAL CASES Rule 17 When destination of all or parts of the products exported to specified port is changed, before or after their arrival in the territory of the party, the following Rules shall be observed: (a) If the products have already been submitted to the Customs Authority in the specified importing port, the Certificate of Origin shall, by a written application of the importer, be endorsed to this effect for all or parts of products by the said authority and the original returned to the importer. (b) If the changing of destination occurs during transportation to the importing Party as specified in the Certificate of Origin, the exporter shall apply in writing, accompanied with the issued Certificate of Origin, for the new issuance for all or parts of products. Rule 18 For the purpose of implementing Rule 9(b) of the India-Thailand Interim Rules of Origin, where transportation is effected through the territory of one or more non-parties, the following shall be produced to the Government authorities of the importing party: (a) A through Bill of Lading issued in the exporting Party; (b) A Certificate of Origin issued by the relevant Government authority of the exporting Party; (c) A copy of the original commercial invoice in respect of the product; and (d) Supporting documents in evidence that the requirements of Rule 9(b) of the India-Thailand Interim Rules of Origin are being complied with. Rule 19 (a) Products sent from an exporting Party for exhibition in another party and sold during or after the exhibition for importation into a party shall benefit from the India-Thailand preferential tariff treatment on the condition that the products meet the requirements of the India-Thailand Interim Rules of Origin provided it is shown to the satisfaction of the relevant Government authorities of the importing Party that: (i) An exporter has dispatched those products from the territory of the exporting Party to the Country where the exhibition is held and has exhibited them there, (ii) The exporter has sold the goods or transferred them to a consignee in the importing Party; and (iii) The products have been sold during the exhibition or immediately thereafter to the importing Party in the state in which they were sent for the exhibition. (b) For the purpose of implementing the above provisions, the Certificate of Origin must be produced to the relevant Government authorities of the importing Party. The name and address of the exhibition must be indicated, a certificate issued by the relevant Government authority of the Party where the exhibition took place together with supporting documents prescribed in Rule 18(d) may be required. (c) Paragraph (a) shall apply to any exhibitions, fairs or similar shows or displays where the products remain under Customs control during these events. ACTION AGAINST FRAUDULENT ACTS Rule 20 (a) When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the Government Authorities concerned shall cooperate for appropriate action to be taken in the respective Party against the persons involved. (b) Each Party shall provide legal sanctions for fraudulent acts related to the Certificate of Origin. Rule 21 In the case of a dispute concerning origin determination, classification of products or other matters, the Government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute. Attachment I ORIGINAL Goods 1. (Exporter’s address, country) consigned business from name, 2. Goods (Consignee’s country) consigned to address, name, Reference No. FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM FTA Issued in THAILAND . (Country) 3. Means of transport and route (as far as known) 4. For official use 5. 6. Item Num Marks and 7. Number and type of packages; description of goods (including quantity 8. Orig in ross weigh 9. 10. Number and date of Invoice G ber numb ers of packa ges appropriate where and HS code of the importing country) crit erio n t and value (FOB) 11. Declaration by the exporter The hereby undersigned declares that the above details and statements are correct, that all the goods were produced in THAILAND . (Country) out, 12. Certification It is hereby certified, on the basis of the carried control declaration by is correct. ……………………………………………………… Place and date, signature and stamp of certifying authority the exporter that and that they comply with the origin requirement specified for those goods in the Free Trade Agreement for goods exported to …………………………………………………… ………………… (Importing country) …………………………………………………… …………………… Place and date, signature of authorized signatory No. 000000 DUPLICATE Goods 1. (Exporter’s address, country) consigned business from name, Goods 2. (Consignee’s country) consigned to address, name, Reference No. FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM FTA Issued in THAILAND . (Country) 3. Means of transport and route (as far as known) 4. For official use 5. 6. 7. Number and 8. 9. 10. Number and Item Num ber type of packages; description of goods (including quantity appropriate where and HS code of the importing country) Marks and numb ers of packa ges G date of Invoice Orig in crit erio n ross weigh t and value (FOB) 11. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in THAILAND . (Country) carried out, 12. Certification It is hereby certified, on the basis of the control is declaration by correct. ……………………………………………………… Place and date, signature and stamp of certifying authority the exporter that and that they comply with the origin requirement specified for those goods in the Free Trade Agreement for goods exported to …………………………………………………… ………………… (Importing country) …………………………………………………… ……………………….. Place and date, signature of authorized signatory No. 000000 TRIPLICATE Goods 1. (Exporter’s address, country) consigned business from name, 2. Goods (Consignee’s country) consigned to address, name, Reference No. FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM FTA Issued in THAILAND . (Country) 3. Means of transport and route 4. For official use (as far as known) 5. 6. 7. Item Num ber Marks and numb ers of packa ges Number and type of packages; description of goods (including quantity where appropriate and HS code of the importing country) Orig in crit erio n ross weigh t and value (FOB) 8. 9. 10. Number and date of Invoice G 11. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in THAILAND . (Country) carried out, 12. Certification It is hereby certified, on the basis of the control declaration by is correct. ……………………………………………………… Place and date, signature and stamp of certifying authority the exporter that and that they comply with the origin requirement specified for those goods in the Free Trade Agreement for goods exported to …………………………………………………… ………………… (Importing country) …………………………………………………… …………………. Place and date, signature of authorized signatory No. 000000 QUADRUPLICATE Goods 1. (Exporter’s address, country) consigned business from name, 2. Goods (Consignee’s country) consigned to address, name, Reference No. FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM FTA Issued in THAILAND 3. Means of transport and route (as far as known) 4. For official use . (Country) 5. 6. 7. Item Num ber Marks and numb ers of packa ges Number and type of packages; description of goods (including quantity where appropriate and HS code of the importing country) 11. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in THAILAND . (Country) 8. 9. 10. Number and date of Invoice G Orig in crit erio n ross weigh t and value (FOB) carried out, 12. Certification It is hereby certified, on the basis of the control declaration by is correct. …………………………………………………… Place and date, signature and stamp of certifying authority the exporter that and that they comply with the origin requirement specified for those goods in the Free Trade Agreement for goods exported to …………………………………………………… ………………… (Importing country) …………………………………………………… …………………. Place and date, signature of authorized signatory No. 000000 NOTES FOR INTERIM RULES OF ORIGIN 1. Conditions: The main conditions for admission to the preferential treatment under the India-Thailand Free Trade Agreement are that the goods sent to the Parties : (i) must fall within a description of products eligible for concessions in the country of destination; (ii) must comply with the consignment conditions that the goods must be consigned directly from exporting party to the importing Party but transport that involves passing through one or more intermediate countries, is also accepted provided that any intermediate transit, transhipment or temporary storage arises only for geographic reasons or transportation requirements; and (iii) must comply with the origin criteria given in the next paragraph. 2. Origin Criteria : For exports to be eligible for preferential treatment, the requirement is that either : (i) The products wholly produced or obtained in the exporting Party as defined in Rule 5 of the Rules of Origin; or (ii) The products not wholly produced or obtained in the exporting Party as defined in Rule 6 of the Rules of Origin. If the goods under the above criteria, the exporter must indicate in box 8 of this form the origin criteria on the basis of which he claims that his goods qualify for preferential treatment, in the manner shown in the following table: Circumstances or Manufacturer in the exporting Party named in Box 11 of this form production of Insert in Box 8 (a) Products wholly produced the country of exportation [see paragraph 2(i) above] in “X” (b) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with the provisions of paragraph 2(ii) above Percentage of local value added content (i) Percentage of Local Value Added Content Percentage of local value added content Example 40% (ii) Change at 4-digit HS plus percentage of Local Value Added Content 4 digit + percentage of local value added content (iii) Change at 6-digit HS plus percentage of Local Value Added Content 6 digit + percentage of local value added content 3. Each article must qualify: It should be noted that all the products in a consignment must qualify separately in their own right. This is a particular relevance when similar articles of different sizes of spare parts are sent. 4. Description of products: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officer examining them. Name of manufacture, any trade mark shall also be specified. 5. The Harmonized System number shall be that of the importing Party. 6. The term “Exporter” in Box 11 may include the manufacture or the producer. 7. For official use: The customs Authority of the importing Party must bear the word in preferential or preferential treatment in Box 4. For multiple items declared in the same Form FTA India- Thailand, of preferential treatment is guaranteed to any of the items, this is also to be indicated accordingly in box 4 and the item number circled or marked appropriately in box 5. 8. For cumulative rule of origin: The issuing authority of the party will stamp “Cumulative Rule” on box 4. ************* INTERIM RULES OF ORIGIN FOR EARLY HARVEST SCHEME (EHS) UNDER THE FRAMEWORK AGREEMENT FOR ESTABLISHING THE FREE TRADE AREA BETWEEN THE KINGDOM OF THAILAND AND THE REPUBLIC OF INDIA Tariff item (HS 2002) Description of products Applicable Rule CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried - mangoes Fresh mangosteens, ex. ex0804 50 0806 Grapes, fresh or dried 1. Wholly obtained 2. 080610 - Fresh Wholly obtained 0808 Apples, pears and quinces, fresh 3. 080810 - Apples 0810 Other fruit, fresh Wholly obtained 4. 081060 - Durians 5. ex081 090 - ex. Fresh rambutans, longans, pomegranates Wholly obtained Wholly obtained Tariff item (HS 2002) CHAPTER 10 Description of products Applicable Rule CEREALS 1001 Wheat and meslin 6. 100110 - Durum wheat 7. 100190 - Other Wholly obtained Wholly obtained CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, OTHER MOLLUSCS AQUATIC INVERTEBRATES OR 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 8. 160411 - - Salmon Local Value Added Content not less than 20% 9. 160413 - - Sardines, sardinella and brisling or sprats 10. 160415 - - Mackerel Local Value Added Content not less than 30% Local Value Added Content not less than 30% 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 11. 160510 - Crab Local Value Added Content not less than 30% CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING AND MATERIALS, CEMENT LIME 12. 250100 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water Wholly obtained CHAPTER ORES, SLAG AND ASH Tariff item (HS 2002) 26 Description of products Applicable Rule 13. 261000 Chromium ores and concentrates Wholly obtained CHAPTER 28 : INORGANIC CHEMICALS ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES 2811 Other other compounds of non-metals inorganic acids and oxygen inorganic 14. 281119 - - Other Change at 4-digit H.S. level (Change to sub- heading 281119 from any other headings), provided that there is a Local Value Added Content not less than 40% 2818 Artificial corundum, whether or not chemically defined; aluminium oxide, aluminium hydroxide 15. 281820 - Aluminium oxide, other than artificial corundum Change at 4-digit H.S. level (Change to sub- heading 281820 from any other headings), provided that there is a Local Value Added Content not less than 40% 16. 281830 - Aluminium hydroxide Change at 4-digit H.S. level (Change to sub- heading 281830 from any other headings), provided that there is a Local Value Added Content not less than 40% Tariff item (HS 2002) CHAPTER 29 Description of products Applicable Rule ORGANIC CHEMICALS 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; halogenated, their sulphonated, or nitrated nitrosated derivatives 17. 291739 - - Other Change at 4-digit H.S. level (Change to sub- heading 291739 from any Other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 39 PLASTICS AND ARTICLES THEREOF 3906 Acrylic polymers in primary forms 18. 390690 - Other Change at 4-digit H.S. level (Change to sub- heading 390690 from any other headings), provided that there is a Local Value Added Content not less than 40% 3907 Polyacetals, other poly ethers in epoxide and forms; primary polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms resins, 19. 390710 - Polyacetals Change at 4-digit H.S. level (Change to sub- heading 390710 from any other headings), provided that there is Tariff item (HS 2002) Description of products Applicable Rule 20. 390730 - Epoxide resins 21. 390740 - Polycarbonates 22. 390799 - - Other 3908 Polyamides in primary forms 23. 390810 - Polyamides-6, -11, -12, -6, 6, - 6, 9, -6, 10, or -6, 12 24. 390890 - Other a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 390730 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 390740 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 390799 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 390810 from any other headings, provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 390890 from any other headings), Tariff item (HS 2002) Description of products Applicable Rule provided that there is a Local Value Added Content not less than 40% 3909 Amino-resins, phenolic resins in polyurethanes, and primary forms 25. 390950 - Polyurethanes Change at 4-digit H.S. level (Change to sub- heading 390950 from any other headings), provided that there is a Local Value Added Content not less than 40% 3919 Self-adhesive plates, sheets, Film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 26. 391990 - Other Change at 4-digit H.S. level (Change to sub- heading 391990 from any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL 4412 Plywood, veneered panels and similar laminated wood 27. 441219 - - Other Change at 4-digit H.S. level (Change to sub- heading 441219 from any other headings), provided that there is a Local Value Added Content not less than 40% Tariff item (HS 2002) CHAPTER 71 Description of products Applicable Rule NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI- STONES, PRECIOUS PRECIOUS METALS, METALS PRECIOUS CLAD WITH METAL, ARTICLES AND THEREOF; IMITATION JEWELLERY; COIN 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and stones, semi-precious temporarily for convenience of transport strung 28. 71031 0 - Unworked or simply sawn or roughly shaped Wholly obtained 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded or reconstructed precious or stones, semi-precious temporarily for convenience of transport synthetic strung 29. 710490 - Other Change at 4-digit H.S. level (Change to sub- heading 710490 from any other headings), provided that there is a Local Value Added Content not less than 20% 7105 Dust and powder of natural or synthetic precious or semi- Tariff item (HS 2002) Description of products Applicable Rule precious stones 30. 710510 - Of diamonds Change at 4-digit H.S. level (Change to sub- heading 710510 from any other headings), provided that there is a Local Value Added Content not less than 20% 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 31. 711319 -- Of other precious metal, whether or not plated or clad with precious metal Change at 4-digit H.S. level (Change to sub- heading 711319 from any other headings), provided that there is a Local Value Added Content not less than 20% CHAPTER 72 IRON AND STEEL 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 32. 720150 - Alloy pig iron; Spiegeleisen Change at 4-digit H.S. level (Change to sub- heading 720150 from any other headings), provided that there s a Local Value Added Content not less than 40% 7207 Semi-finished products of iron or non-alloy steel 33 720711 -- Of rectangular (including square) cross-section, the width measuring less than twice the Change at 4-digit H.S. level (Change to sub- heading 720711 from Tariff item (HS 2002) Description of products Applicable Rule thickness 34 720719 -- Other any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 720719 from any other headings), provided that there is a Local Value Added Content not less than 40% 7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm 35 722619 - - Other 7229 Wire of other alloy steel 36. 722990 - Other Change at 4-digit H.S. level (Change to sub- heading 722619 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 722990 from any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 73 ARTICLES OF IRON OR STEEL 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 37. 730792 -- Threaded elbows, bends and Change at 4-digit H.S. Tariff item (HS 2002) Description of products Applicable Rule sleeves 7320 Springs leaves springs, of iron or steel and level (Change to sub- heading 722990 from any other headings), provided that there is a local Value Added Content not less than 20% for 38. 732020 - Helical springs 7326 Other articles of iron or steel 39. 732690 - Other Change at 4-digit H.S. level (Change to sub- heading 732020 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 732690 from any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 76 ALUMINIUM AND ARTICLES THEREOF 7601 Unwrought aluminium 40. 760110 - Aluminium, not alloyed 41. 760120 - Aluminium alloys Change at 4-digit H.S. level (Change to sub- heading 760110 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- Tariff item (HS 2002) Description of products Applicable Rule heading 760120 from any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF (for 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 example, economisers, super-heaters, gas removers, soot recoverers); condensers for steam or other vapour power units. 42. 840490 - Parts Change at 4-digit H.S. level (Change to sub- heading 840490 from any other headings), provided that there is a Local Value Added Content not less than 40% 8409 Parts suitable for use solely the principally with or engines of heading 8407 or 8408 43. 840991 -- Suitable for use solely or principally with spark ignition internal Piston combustion engines Change at 4-digit H.S. level (Change to sub- heading 840991 from any other headings), provided that there is a Local Value Added Content not less than 40% 8413 Pumps for liquids, whether or not fitted with a measuring Tariff item (HS 2002) Description of products Applicable Rule device; liquid elevators 44. 841360 - Other rotary displacement pumps 45. 841381 - - Pumps positive Change at 4-digit H.S. level (Change to sub- heading 841360 from any other headings), provided that there is a Local Value Added Content not less than 40% Change at 6-digit H.S. level (Change to sub- heading 841381 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling ‘hoods incorporating a fan, whether or not fitted with filters 46. 841451 - - Table, floor, wall, window, ceiling or roof fans, with a self- contained electric motor of an output not exceeding 125W Change at 6-digit H.S. level (Change to sub- heading 841451 from sub- any other provided headings), that there is a Local Value Added Content not less than 40% 47. 841459 - - Other 48. 841490 - Parts Change at 6-digit H.S. level (Change to sub- heading 841459 from sub- other any headings), provided that there is a Local Value Added Content not less than 40% Change at 6-digit H.S. Tariff item (HS 2002) Description of products Applicable Rule level (Change to sub- heading 841490 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% and 8415 Air conditioning machines, comprising a motor-driven fan for changing temperature and humidity, including those the in which machines humidity be cannot separately regulated elements the 49. 841510 - Window or wall types, self- contained or “split-system” Change at 6-digit H.S. level (Change to sub- heading 841510 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% refrigerating 8418 Refrigerators, freezers and or other freezing equipment, electric or other heat; Pumps other conditioning than machines of heading 8415. air 50. 841821 - - Compression-type Change at 6-digit H.S. level (Change to sub- heading 841821 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% 8419 Machinery, or laboratory equipment, whether or not electrically plant Tariff item (HS 2002) Description of products Applicable Rule heated (excluding Furnaces ovens and other equipment of heading 8514) for the treatment of materials by a Process involving a change of temperature such as heating, cooking, roasting, distilling, sterilising, rectifying, steaming, pasteurising, drying, evaporating, vaporising, condensing or than cooling, machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric other 51. 841990 - Parts Change at 4-digit H.S. level (Change to sub- heading 841990 from any other headings), provided that there is a Local Value Added Content not less than 40% 8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, liquids or gases for 52. 842199 - - Other Change at 4-digit H.S. level (Change to sub- heading 842199 from any other headings), provided that there is a Local Value Added Content of not less than 40% 8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), Tariff item (HS 2002) Description of products Applicable Rule including weight operated checking or counting machines; weighing machine weights of all kinds 53. 842390 - Weighing machine weights of all kinds; parts of weighing machinery Change at 4-digit H.S. level (Change to sub- heading 842390 from any other headings), provided that there is Local Value Added Content not less than 40% 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 54. 842549 - - Other Change at 4-digit H.S. level (Change to sub- heading 842549 from any other headings), provided that there is a Local Value Added Content not less than 40% 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers 55. 843221 - - Disc harrows Change at 4-digit H.S. level (Change to sub- heading 843221 from any other headings), provided that there is a Local Value Added Content not less than 40% 8437 Machines cleaning, for sorting or grading seed, grain leguminous or vegetables; machinery used in the milling industry or for dried Tariff item (HS 2002) Description of products Applicable Rule the working of cereals or dried leguminous vegetables, other farm-type machinery than 56. 843780 - Other machinery Change at 6-digit H.S. level (Change to sub- heading 843780 from any sub- other provided headings), that there is a Local Value Added Content not less than 40% parts example, 8448 Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or example, (for spindles and spindle flyers, card combs, extruding nipples, shuttles, healds and heald frames hosiery needles) clothing, 8447 57. 844820 - Parts and accessories of machines of heading 84.44 or of their auxiliary machinery Change at 4-digit H.S. level (Change to sub- heading 844820 from any other headings), provided that there is a Local Value Added Content not less than 40% 58. 844833 - Spindles, flyers, spinning rings and ring travellers spindle Change at 4-digit H.S. level (Change to sub- heading 844833 from Tariff item (HS 2002) Description of products Applicable Rule any other headings), provided that there is a Local Value Added Content not less than 40% 8471 Automatic data processing machines and units thereof; magnetic or optical readers, transcribing for machines data onto data media in coded form and machines for processing such data, not elsewhere or included specified 59. 847141 - - Comprising in the same housing central processing unit and an input and output unit, whether or not combined. leasts at Change at 4-digit H.S. level (Change to sub- heading 847141 from any other headings), provided that there is a Local Value Added Content not less than 40% 60. 847190 - Other Change at 4-digit H.S. level (Change to sub- heading 847190 from any other headings), provided that there is a Local Value Added Content not less than 40% hectograph 8472 Other office machines (for or example, stencil duplicating machines, machines, addressing banknote automatic dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil- machines, sharpening stapling perforating or Tariff item (HS 2002) Description of products Applicable Rule machines) 61. 847290 - Other Change at 4-digit H.S. level (Change to sub- heading 847290 from any other headings), provided that there is a Local Value Added Content not less than 40% 8477 machinery for working rubber or plastics or for the products manufacture from these materials, not specified included or elsewhere in this Chapter of 62. 847751 -- For moulding or retreading pneumatic lyres or for moulding or otherwise forming inner tubes Change at 4-digit H.S. level (Change to sub- heading 847751 from any other headings), provided that there is a Local Value Added Content not less than 40% 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter 63. 847989 -- Other 64. 847990 - Parts Change at 6-digit H.S. level (Change to sub- heading 847989 from sub- any other headings), provided that there is a Local Value Added content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 847990 from any other headings), Tariff item (HS 2002) Description of products Applicable Rule provided that there is a Local Value Added Content not less than 40% mould 8480 Moulding boxes for metal foundry; bases; moulding patterns; moulds for metal (other than ingot carbides, moulds), metal glass, mineral materials, rubber or plastics 65. 848079 - - Other Change at 4-digit H.S. level (Change to sub- heading 848079 from any other headings), provided that there is a Local Value Added Content not less than 40% 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure- reducing and controlled Thermostatically valves valves 66. 848180 - Other appliances 8482 Ball or roller bearings 67. 848210 - Ball bearings Change at 6-digit H.S. level (Change to sub- heading 848180 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% Change at 6-digit H.S. level (Change to sub- heading 848210 from sub- any other headings), provided Tariff item (HS 2002) Description of products Applicable Rule that there is a Local Value Added Content not less than 40% 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; / gear boxes and other speed including torque changers, flywheels and converters; pulleys, pulley including blocks; clutches and shaft couplings including universal joints) 68. 848350 - Flywheels and including pulley blocks pulleys, Change at 4-digit H.S. level (Change to sub- heading 848350 from any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 85 MACHINERY ELECTRICAL AND EQUIPMENT AND PARTS SOUND THEREOF; AND RECORDERS REPRODUCERS, TELEVISION IMAGE SOUND AND RECORDERS AND REPRODU- CERS, AND PARTS AND ACCESSORIES SUCH ARTICLES OF 8504 Electrical transformers, static (for example), converters rectifiers) and inductors 69. 850431 - Having a power handling capacity not exceeding 1 KVA Change at 6-digit H.S. level (Change to sub- heading 850431 from Tariff item (HS 2002) Description of products Applicable Rule other sub- any provided headings), that there is a Local Value Added Content not less than 40% lighting 8512 Electrical or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 70. 851220 - Other lighting or visual signalling equipment Change at 6-digit H.S. level (Change to sub- heading 851220 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% 8517 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for line carrier-current systems or for digital line systems; videophones 71. 851711 - Line telephone sets with cordless handsets Change at 6-digit H.S. level (Change to sub- heading 851711 from sub- other any headings), provided that there is a Local Value Added Content not less than 40% 72. 851790 - Parts Change at 6-digit H.S. level (Change to sub- heading 851790 from sub- other any Tariff item (HS 2002) Description of products Applicable Rule headings), provided that there is a Local Value Added Content not less than 40% 8523 Prepared unrecorded media for sound recording or similar other recording phenomena, than products of Chapter 37 of other 73. 852390 - Other Change at 4-digit H.S. level (Change to sub- heading 852390 from any other headings), provided that there is a Local Value Added Content not less than 40% 8528 Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or or reproducing apparatus; video monitors video projectors recording video and 74. 852812 - - Colour Change at 6-digit H.S. level (Change to sub- heading 852812 from sub- any other headings), provided that there is a Local Value Added Content not less than 40% 8529 Parts suitable for use solely the principally with or apparatus of headings 8525 to 8528 75. 852910 - Aerials and aerial reflectors of all kinds; parts suitable for use Change at 4-digit H.S. level (Change to sub- heading 852910 from Tariff item (HS 2002) Description of products Applicable Rule therewith 76. 853400 Printed Circuits. any other headings), provided that there is a Local Value Added Content not less than 40% Change at 4-digit H.S. level (Change to sub- heading 853400 from any other headings), provided that there is a Local Value Added Content not less than 40% 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vaccum or vapour or gas filled valves tubes, mercury arc and rectifying. Valves and tubes, cathode-ray tubes, television camera tubes) 77. 854011 - - Colour Change at 6-digit H.S. level (Change to sub- heading 854011 from sub- other any headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 87 OTHER THAN TRAMWAY AND VEHICLES RAILWAY OR ROLLING-STOCK, ACCESSORIES THEREOF 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 78870840 - Gear boxes Change at 4-digit H.S. level (Change to sub- heading 870840 from any Other headings), Tariff item (HS 2002) Description of products Applicable Rule provided that there is a Local Value Added content not less than 40% CHAPTER 90 PHOTOGRAPHIC, OPTICAL, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF 9032 Automatic or controlling instruments and apparatus regulating 79. 903289 - - Other 80. 903290 - Parts and accessories Change at 6-digit H.S level (Change to sub- heading 903289 from sub- Other any headings), provided that there is a Local Value Added content not less than 40% Change at 4-digit H.S level (Change to sub- heading 903290 from any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 91 CLOCKS AND WATCHES AND PARTS THEREOF 9102 Wrist-watches, pocket- watches and other watches, including stop-watches, other than those of heading 9101 81. 910211 -- With mechanical display only Change at 4-digit H.S. level (Change to sub- heading 910211 from Tariff item (HS 2002) Description of products Applicable Rule any other headings), provided that there is a Local Value Added Content not less than 40% CHAPTER 94 BEDDING, FURNITURE; MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND STUFFED SIMILAR FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME- LIKE; PLATES AND THE PREFABRICATED BUILDINGS 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 82. 940190 - Parts Change at 4-digit H.S. level (Change to sub- heading 940190 from any other headings), provided that there is a Local Value Added Content not less than 40% _______

HS Codes Referenced

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