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

Last updated: 01 April 2021

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These rules, effective from 1st April 2021, outline how to determine the origin of goods for the Comprehensive Economic Cooperation and Partnership Agreement (CEPA) between India and Mauritius. They define criteria for goods to be considered originating, including wholly obtained products and specific product rules. The rules also cover de minimis provisions, minimal operations, bilateral cumulation, packaging, accessories, indirect materials, and accounting segregation methods. Finally, they detail the procedures for transport and the required proof of origin, such as origin declarations or certificates.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 31st March, 2021 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 C

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FAQ :

These rules come into force on the 1st day of April, 2021.

The 'Agreement' refers to the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius.

A product is considered originating if it has been wholly obtained in a Party or if it meets the product-specific rules listed in Annex 1, with the final manufacture occurring in the Party of export.

Non-originating materials are deemed originating if their total value does not exceed 12.5% of the FOB price of the export product, or for textiles, if their weight is less than 7% of the total weight.

Operations such as preserving products, changing packaging, simple cleaning, basic textile work, simple painting, polishing, husking, peeling, sharpening, simple mixing, and simple assembly are not considered sufficient to confer origin on their own.

Proof of origin can be provided through an origin declaration on a commercial document by an approved exporter, or a certificate of origin issued by the competent authorities of either Party.