Annex 3B: Operational Certification Procedures

[Home] [Databases] [WorldLII] [Search] [Feedback] [Help]
India-Singapore Comprehensive Economic Cooperation Agreement

You are here: AsianLII >> Databases >> India-Singapore Comprehensive Economic Cooperation Agreement >> Annex 3B: Operational Certification Procedures

[Database Search] [Name Search] [Help]

^{ANNEX 3B}

OPERATIONAL CERTIFICATION PROCEDURES

For the purposes of implementing the Rules of Origin in Chapter 3, the following operational procedures on the issuance and verification of the Certificate of Origin and other related administrative matters, shall be followed:

(1) AUTHORITIES

RULE 1

^{The Certificate of Origin (Attachment 1) shall be issued by
the government}

authority designated by the exporting Party and notified to the other Party.

RULE 2

^{(a) Each Party shall inform the other Party of the names and
addresses of the}

government officials issuing this Certificate of Origin and shall provide specimen signatures and official seals used by the government officials.

(b) Any change in names, addresses, or official seals shall be promptly notified to the other Party.

RULE 3

^{For the purpose of verifying the conditions for
preferential treatment, the}

government authority designated to issue the Certificate of Origin (hereinafter referred to

as Issuing Authority) shall have the right to call for any supporting documentary evidence

or to carry out any check considered appropriate.

(i) 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 products, the origin of which can be easily verified, by their nature.

³³¹

^{RULE 5}

^{At the time of carrying out the formalities for 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 a Certificate of Origin.

(ii) PRE-EXPORTATION EXAMINATION

RULE 6

^{The Issuing Authority shall, to the best of its 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 authorised signatory;

(b) The origin of the product is in conformity with the Rules of Origin of this

Agreement;

(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.

(iii) 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 Appendix 1. It shall be made in English.

of the following colours:

Original - light grey Duplicate - white Triplicate - white Quadruplicate - white

³³²

^{(d) Each Certificate of Origin shall bear a reference number given
separately 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 Articles 3.2, 3.3 and 3.4 of Chapter 3,
the Certificate of}

Origin issued by the exporting Party shall indicate the applicable Rules of Origin and the local value-added content, where applicable, in Box 8 of the Certificate of Origin.

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 authorised to sign the Certificate of Origin and certified by the Issuing Authority. Unused spaces shall be crossed out to prevent any subsequent addition.

RULE 10

^{(a) The Certificate of Origin shall be issued by the relevant Issuing
Authority of the}

exporting Party at the time of exportation, or within 3 working days from the date

of shipment whenever the products to be exported can be considered originating

in that Party within the meaning of the Rules of Origin in Chapter 3.

(b) In exceptional cases where a Certificate of Origin has not been issued at the time

of exportation or within 3 working days from the date of shipment due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but no longer than one year 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 the 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” (in lieu of

³³³

^{the Original Certificate) in Box 12 of the Certificate of Origin. 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 Issuing Authority the quadruplicate mentioned in Rule 7.

(iv) 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.

RULE 13

^{The following time limit for the presentation of the
Certificate of Origin shall be}

observed:

(a) Certificate of Origin shall be submitted to the Customs Authority of the importing

Party within its validity period;

(b) Where the Certificate of Origin is submitted to the Customs 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.

³³⁴

^{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 particulars 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 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 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.

(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.

(iv) 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 importing 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.

³³⁵

^{(b) If a change 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 issuance of new Certificate/s of Origin for all or parts of products.

RULE 18

^{For the purpose of implementing paragraph (b) of Article 3.14
of Chapter 3 , 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 Issuing Authority of the exporting Party;

(d) Supporting documents in evidence that the requirements of paragraph (b) of

Article 3.14 of Chapter 3 are being complied with.

RULE 19

^{(a) Products sent from one Party for exhibition in the other Party and
sold during or}

after the exhibition, for importation into the other Party shall benefit from the preferential tariff treatment provided in this Agreement, on the condition that the products meet the requirements of the Rules of Origin in Chapter 3 and 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 importing Party 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 condition 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

³³⁶

^{the relevant government authority of the Party where the
exhibition took place}

together with supporting documents prescribed in paragraph (d) of Rule 18 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.

(v) 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 Issuing Authorities concerned shall co-operate in the action to be taken in the territory of each Party against the persons involved.

(b) Each Party shall be responsible for providing 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.

³³⁷

^{ATTACHMENT 1}

^{Original (Duplicate/Triplicate/Quadruplicate)}

Reference No.

1. Goods consigned from (Exporter's business name, INDIA-SINGAPORE

address, country) COMPREHENSIVE ECONOMIC CO-OPERATION AGREEMENT

(Combined Declaration and Certificate)

2. Goods consigned to (Consignee's name, address,

Issued in: India / Singapore

See Notes Overleaf

3. Means of transport and route (as far as known) 4. For Official Use

Departure date Preferential Treatment Given Under ISCECA

Vessel's name/Aircraft etc. Preferential Treatment Not Given (Please state reason/s)

Port of Discharge

.................................................................................. Signature of Authorised Signatory of the Importing

^Country

5. Item 6. Marks and 7. Number and type of 8. Origin criterion 9. Gross 10. Number and number numbers on packages, description of (see Notes weight or date of

goods (including quantity overleaf) other quantity invoices where appropriate and and value

number of the import- (FOB)

ing HS country)

11. Declaration by the exporter 12. Certification

The undersigned hereby declares that the above It is hereby certified, on the basis of control details and statement are correct; that all the goods carried out, that the declaration by the

were produced in exporter is correct.

.............................................................

(Country)

and that they comply with the origin requirements specified for these goods in the ISCECA

for the goods exported to

.............................................................

(Importing Country)

............................................................. ................................................................................ Place and date, signature of Place and date, signature and stamp of

^{authorised signatory certifying authority}

³³⁸

OVERLEAF NOTES

India and Singapore will accept this form for the purpose of preferential treatment under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement.
CONDITIONS: The main conditions for admission to the preferential treatment under the INDIA-SINGAPORE Comprehensive Economic Co-operation Agreement are that 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, transshipment or temporary storage arises only for geographic reasons or transportation requirements; and

(iii) must comply with the origin criteria given in the next paragraph.

ORIGIN CRITERIA: For exports to be eligible for preferential treatment, the requirement is that either:

(i) The products wholly obtained as defined in Article 3.3 of the Chapter on Rules of Origin;

(ii) The products not wholly produced or obtained in the exporting Party as defined in Article 3.4 of the Chapter on

Rules of Origin; or

(iii) Products which comply with origin requirements provided for in Article 3.2 of the Chapter on Rules of Origin and which are used in the other Party as inputs for a finished product eligible for preferential treatment shall be considered as a product originating in the other Party provided the finished product in the other Party meets the requirements defined in Article 3.4 of the Chapter on Rules of Origin.

(iv) Products which satisfy the Product Specific Rules provided for in Annex 3A of the Chapter on Rules of Origin shall be considered as goods to which sufficient transformation has been carried out in a Party.

If the goods qualify 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 of production or manufacture in the first country

named in Box 11 of this form

(a) Products wholly produced in the country of exportation (see

Insert in Box 8

paragraph 3 (i) above) “X”

(b) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with the provisions of paragraph 3 (ii) above

(c) Products worked upon but not wholly produced in the exporting Party which were produced in conformity with the provisions of paragraph 3 (iii) above

(d) Products satisfied the Product Specific Rules as defined in

Percentage of single country content, example 40%

Percentage of ISCECA cumulative content, example 40%

Article 3.4(b) of the Chapter on Rules of Origin _{“Product
Specific Rules”}

EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must qualify separately in their

own right. This is of particular relevance when similar articles of different sizes or spare parts are sent.

DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.
The Harmonised System number shall be that of the importing Party.
The term “Exporter” in Box 11 may include the manufacturer or the producer.
FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate () in the relevant boxes in column 4

whether or not preferential treatment is accorded.

³³¹