Customs Tariff (Determination of the Origin of Goods)

Customs Tariff (Determination of the Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022- NOTIFICATION No. 39/2022-Customs (N.T.)

G.S.R. 329(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 Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022.
   
   (2) They shall come into force on the 1st day of May, 2022.

2. Definitions. – In these rules, unless the context otherwise requires, –
   
   (a) “agreement” means Comprehensive Economic Partnership Agreement made between the Government of the Republic of India and the Government of the United Arab Emirates;
   
   (b) “aquaculture” means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators;
   
   (c) “carrier” means any vehicle for air, sea and land transport. However, the carriage of product can be made through multimodal transport;
   
   (d) “CIF value” means the price actually paid or payable to the exporter for the product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with Article VII of the General Agreement on Tariffs and Trade 1994, including its notes and supplementary provision thereof and, the Customs Valuation Agreement;
   
   (e) “competent authority” means:
   (1) for Government of the Republic of India, the Department of Commerce or the Central Board of Indirect Taxes and Customs or any other agency as notified from time to time; and
   (2) for Government of the United Arab Emirates, the Ministry of Economy or any other agency as notified from time to time;
   
   (f) “Customs Administration” means:
   (1) for Government of the Republic of India, the Central Board of Indirect Taxes and Customs; and
   (2) for Government of the United Arab Emirates, the Federal Customs Authority;
   
   (g) “Customs Valuation Agreement” means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, set out in Annex 1A to the WTO Agreement;
   
   (h) “customs value” means the value of the product as determined in accordance with Article VII of the General Agreement on Tariffs and Trade 1994, including its notes and supplementary provisions thereof and the Customs Valuation Agreement;
   
   (i) “days” means calendar days, including weekends and holidays;

Read More on Page No. 29

Read More on CBIC, Customs