Customs Tariff Rules, 2021- Notification No. 38/2021-Customs

Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021- Notification No. 38/2021-Customs (N.T.)

G.S.R. 239(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 Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021.
   (2) They shall come into force on the 1st day of April, 2021.
   
2. Definitions. – In these rules, unless the context otherwise requires, –
   
   (a) Agreement means the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius;
   
   (b) competent authority means:
   (i) for India, the Department of Commerce or the Central Board of Indirect Taxes and Customs (CBIC) or any other agency notified from time to time;
   (ii) for Mauritius, the Mauritius Revenue Authority, Customs Department;
   
   (c) customs value means the value as determined in accordance with Article VII of the General Agreement on Tariffs and Trade 1994 (also known as GATT), including its notes and supplementary provision thereof; and the Agreement on the Implementation of Article VII of GATT (also known as the Customs Valuation Agreement);
   
   (d) carrier means any vehicle for air, sea or land transport;
   
   (e) Change in Tariff Classification or CTC means the change in the relevant tariff classification of the non-originating materials used in the manufacture of the export product. CTC would cover the following cases:
   
   (i) Change in Chapter or CC which implies the change in chapter at the two-digit level of the Harmonized System for all non-originating materials used in the manufacture of the export product;
   (ii) Change in Tariff Heading or CTH which implies the change in tariff heading at the fourdigit level of the Harmonized System for all non-originating materials used in the manufacture of the export product;
   (iii)Change in Tariff Sub-Heading or CTSH which implies the change in tariff sub-heading at the six-digit level of the Harmonized System for all non-originating materials used in the manufacture of the export product;
   
   (f) CIF value means the price actually paid or payable to the exporter for a good when the good is loaded out of the carrier, at the port of importation, including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination. The valuation shall be made in accordance with the Customs Valuation Agreement;
   
   (g) FOB value or free-on-board value means the price actually paid or payable to the exporter
   for a product when 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;

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