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Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India Rules, 2009.

[Notification No. 189/2009 - Customs (N.T.) dated 31.12. 2009]

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 Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009.

(2) They shall come into force on the 1st day of January, 2010.

2. Definitions.-

In these rules, unless the context otherwise requires,-

a)

"Agreement" means the Agreement on Trade in Goods under the Framework Agreement on the Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations (ASEAN) signed on the 13th day of August, 2009.

b)

"AIFTA" means the ASEAN-India Free Trade Area under the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations;

c)

"ASEAN" means the Association of Southeast Asian Nations which comprises of the Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, the Lao PDR, Malaysia, the Union of Myanmar, the Republic of the Philippines, the Republic of Singapore, the Kingdom of Thailand and the Socialist Republic of Viet Nam and whose members are referred to in the  Agreement collectively as the ASEAN Member States and individually as an ASEAN Member State;

d)

"CIF" means the value of the goods imported, the cost of freight and insurance up to the port or place of entry into the country of importation;

e)

"FOB" means the free-on-board value as determined in the manner as specified in paragraph 1 of the Annexure I;

f)

"Framework Agreement" means the Framework Agreement on Comprehensive Economic Co-operation between the Republic of India and the Association of Southeast Asian Nations, signed in Bali, Indonesia on the 8th October 2003;

g)

"identical and interchangeable materials" means the materials being of the same kind possessing similar technical and physical characteristics, and after being incorporated into the finished product, they cannot be distinguished from one another for origin purposes;

h)

"material" means raw materials, ingredients, parts, components, sub-assembly or goods that are physically incorporated into another goods or are subject to a process in the production of another goods;

i)

"originating products" means products that qualify as originating in accordance with the provisions of rule 3;

j)

["party" means India or an ASEAN Member State specified in Annexure IV annexed to these rules and "parties" means India and ASEAN Member States collectively, as specified in the said Annexure annexed to these rules;] [Substituted vide Notification no. 7/2010-Cus (NT), dated 19th January, 2010]

k)

"product" means product which is wholly obtained or produced or being manufactured, even if it is intended for later use in another manufacturing operation;

l)

"production" means methods of obtaining goods including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling  goods.

3. Origin criteria.-

The products imported by a party which are consigned directly under rule 8, shall be deemed to be originating and eligible for preferential tariff treatment if they conform to the origin requirements under any one of the following:-    

a)

products which are wholly obtained or produced in the exporting party as specified in rule 4; or,

b)

products not wholly produced or obtained in the exporting party provided that the said products are eligible under rule 5 or 6.

 

4. Wholly produced or obtained products.-

For the purpose of clause (a) of rule 3, the following shall be considered as wholly produced or obtained in a party:-

(a)  plant and plant products grown and harvested in the party;

Explanation.- For the purpose of this clause, "plant" means all plant life, including forestry products, fruit, flowers, vegetables, trees, seaweed, fungi and live plants;

(b)  live animals born and raised in the party;

(c)  products obtained from live animals referred to in clause (b);

Explanation 1.- For the purpose of clauses (b) and (c),  "animals" means all animal life, including mammals, birds, fish, crustaceans, molluscs, reptiles, and living organisms.

Explanation 2.- For the purpose of this clause , "products" means those obtained from live animals without further processing, including milk, eggs, natural honey, hair, wool, semen and dung;

(d)  products obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the party;

(e)  minerals and other naturally occurring substances, not included in clauses (a) to (d), extracted or taken from the party's soil, water, seabed or beneath the seabed;

(f)   products taken from the water, seabed or beneath the seabed outside the territorial water of the party, provided that that party has the right to exploit such water, seabed and beneath the seabed in accordance with the United Nations Convention on the Law of the Sea, 1982;

(g)  products of sea-fishing and other marine products taken from the high seas by vessels registered with the party and entitled to fly the flag of that party;

(h)  products processed and/or made on board factory ships registered with the party and entitled to fly the flag of that party, exclusively from products referred to in clause (g);

(i)   articles collected in the party 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

Explanation.- For the purpose of this clause, "article" means all scrap and waste including scrap and waste resulting from manufacturing or processing operations or consumption in the same country, scrap machinery, discarded packaging and all products that can no longer perform the purpose for which they were produced and are fit only for disposal for the recovery of raw materials and such manufacturing or processing operations shall include all types of processing, not only industrial or chemical but also mining, agriculture, construction, refining, incineration and sewage treatment operations;

(j)   products obtained or produced in the party solely from products referred to in clauses (a) to (i).

5. Not wholly produced or obtained products.-

(1)     For the purpose of clause (b) of rule 3, a product shall be deemed to be originating, if -

(i)     the AIFTA content is not less than 35 percent of the FOB value; and

(ii)    the non-originating materials have undergone at least a change in tariff sub-heading (CTSH) level i.e. at six digit of the Harmonized System:

                    Provided that the final process of the manufacture is performed within the territory of the exporting party.

(2)    For the purpose of clause (i) of sub-rule (1), the formula for calculating the 35 per cent. AIFTA content is as follows:

       

i)      Direct Method

 

AIFTA Material Cost

+

Direct Labour Cost

+

Direct Overhead Cost

+

Other Cost

+

Profit

x 100 % ≥ 35%

_______________________________________________________________________________________________

FOB Price

 

ii) Indirect Method

       

Value of Imported Non-AIFTA Materials, Parts or Produce

+

Value of Undetermined Origin Materials, Parts or Produce

 

x 100 % ≥ 35%

________________________________________________________________________________________________

FOB Price

    (3)     The parties are free to adopt the method of calculating the AIFTA content, whether it is the direct or indirect method and any verification of the AIFTA content by the importing party shall be done on the basis of the method used by the exporting party.

    (4)      Each party shall adhere to one method of calculating AIFTA content to promote transparency, consistency and      certainty:

         Provided that any change in the method of calculation shall be notified to all the parties at least six months prior to the adoption of the new method.       

(5)    The value of the non-originating materials shall be -

(i)     the CIF value at the time of importation of the materials, parts or produce; 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.

(6)    The method of calculating for AIFTA content is as set out in Annexure I annexed to these rules.

6. Cumulative rule of origin .-

Unless otherwise provided for, products which comply with origin requirements referred in rule 3 and which are used in a party as materials for a product which is eligible for preferential treatment under these rules shall be considered as products originating in that party where working or processing of the product has taken place.

7.  Minimal operations and processes .-

(1)    Notwithstanding anything contained  in these rules, a product shall not be considered originating in a party if the following operations are undertaken exclusively by itself or in combination in the territory of that party:-

 

    (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 cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;

    (e)       affixing of marks, labels or other like distinguishing signs on products or their packaging;

    (f)        simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these rules to enable them to be considered as originating products;

    (g)       simple assembly of parts of products to constitute a complete product;

    (h)       disassembly;

    (i)         slaughter which means the mere killing of animals; and

    (j)         mere dilution with water or another substance that does not materially alter the characteristics of the products.

 

(2)        For textiles and textile products listed in the Annexure II annexed to these rules, an article or material shall not be considered to be originating in a party by virtue of merely having undergone any of the following:-

 

(a)     simple combining operations, labelling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof;

(b)     cutting to length or width and hemming, stitching or overlocking fabrics which are readily identifiable as being intended for a particular commercial use;

(c)     trimming and/or joining together by sewing, looping, linking, attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets;

(d)     one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or

(e)     dyeing or printing of fabrics or yarns.

8. Direct Consignment .-

The following shall be considered as consigned directly from the exporting party to the importing party, -

    (a)       if the products are transported passing through the territory of any other AIFTA parties;

    (b)       if the products are transported without passing through the territory of any non-AIFTA parties;

    (c)       if the products whose transport involves transit through one or more intermediate non parties with or without transshipment or temporary storage in such non-parties provided that -

    (i)       the transit entry is justified for geographical reason or by consideration related exclusively to transport 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.

9. Treatment of packing.-

(1)  Packages and packing materials for retail sale, when classified together with the packaged product, shall not be taken into account in considering whether all non-originating materials used in the manufacture of a product fulfill the criterion corresponding to a change of tariff classification of the said product.

(2)     Where a 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 the packing is considered as forming a whole with products.

(3)     The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of the goods.

10. Accessories, spare parts, tools and instructional or other information material.-

The origin of accessories, spare parts, tools and instructional or other information materials presented with the products shall not be taken into account in determining the origin of the products, provided that such  accessories, spare parts, tools and instructional or other information materials are -

(a)     in accordance with the standard trade practices in the domestic market of the exporting party; and,

(b)     classified with the products at the time of assessment of customs duties by the importing party:

       Provided that, if the products are subject to a qualifying AIFTA content requirement under these rules, the value of such accessories, spare parts tools and instructional or other information material shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying AIFTA content.

11. Indirect Materials .-

For determining whether a product originates in a party, any indirect material such as power and fuel, plant and equipment, or machines and tools used to obtain such products shall be treated as originating whether such material originates in non-parties or not, and its value shall be the cost registered in the accounting records of the producer of the export goods.

12. Identical and interchangeable materials.-

For the purpose of determining origin of a product, when it is manufactured utilising both 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 or inventory management practised in the exporting party.

13. Certificate of Origin .-

Any claim that a product shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin as per the specimen in the Attachment to the Operational Certification Procedures issued by a Government authority designated by the exporting party and notified to the other parties in accordance with the Operational Certification Procedures as set out in Annexure III annexed to these rules.

 

[F. No. 467/68/2004-Cus.V/ICD]

 

(Vikas)

Under Secretary to the Government of India

 

Annexure I
[see sub-rule (6) of rule 5]

 

 

METHOD OF CALCULATION FOR THE AIFTA CONTENT

 

1.      FOB price shall be calculated as follows:

 

(a)        FOB Price = Ex-Factory Price + Other Costs

(b)        Other Costs in the calculation of the FOB price shall refer to the costs incurred in placing the products in the ship for export, including but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees, service charges, etc.

 

2.      Formula for ex-factory price:

(a)     Ex-Factory Price = Production Cost + Profit

(b)     Formula for production cost,

(i)     Production Cost = Cost of Raw Materials + Labour Cost + Overhead Cost

(ii)    Cost of Raw Materials shall include:

    ·      Cost of raw materials

    ·      Freight and insurance

 

(iii)  Labour Cost shall include:

    ·         Wages

    ·         Remuneration

    ·         Other employee benefits associated with the manufacturing process

 

(iv)   Overhead Costs, (non-exhaustive list) shall include, but not limited to:

    ·         real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage)

    ·         leasing of and interest payments for plant and equipment

    ·         factory security

    ·         insurance (plant, equipment and materials used in the manufacture of the goods)

    ·         utilities (energy, electricity, water and other utilities directly attributable to the production of the good)

    ·         research, development, design and engineering

    ·         dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment

    ·         royalties or licenses (in connection with patented machines or processes used in the manufacture of the good or the right to manufacture the good)

    ·         inspection and testing of materials and the goods

    ·         storage and handling in the factory

    ·         disposal of recyclable wastes

    ·         cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component

Annexure II
[see sub-rule (2) of rule 7]

LIST

OF TEXTILES AND TEXTILE PRODUCTS

(Based on HS 2002)

A.      Fibres and yarns

 

No

HS 2002

Description

1

5004.00

Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

2

5005.00

Yarn spun from silk waste, not put up for retail sale.

3

5006.00

Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

 

 

Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).

4

5105.10

- Carded wool

 

 

- Wool tops and other combed wool

5

5105.21

- - Combed wool in fragments

6

5105.29

- - Other

 

 

- Fine animal hair, carded or combed

7

5105.31

- - Of Kashmir (cashmere) goats

8

5105.39

- - Other

9

5105.40

- Coarse animal hair, carded or combed

 

 

Yarn of carded wool, not put up for retail sale.

10

5106.10

- Containing 85% or more by weight of wool

11

5106.20

- Containing less than 85% by weight of wool

 

 

Yarn of combed wool, not put up for retail sale.

12

5107.10

- Containing 85% or more by weight of wool

13

5107.20

- Containing less than 85% by weight of wool

 

 

Yarn of fine animal hair (carded or combed), not put up for retail sale.

14

5108.10

- Carded

15

5108.20

- Combed

 

 

Yarn of wool or of fine animal hair, put up for retail sale.

16

5109.10

- Containing 85% or more by weight of wool or fine animal hair

17

5109.90

- Other

18

5110.00

Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.

 

 

Cotton sewing thread, whether or not put up for retail sale.

 

 

- Not put up for retail sale

19

5204.11

- - Containing 85% or more by weight of cotton

20

5204.19

- - Other

21

5204.20

- Put up for retail sale

 

 

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.

 

 

- Single yarn, of uncombed fibres

22

5205.11

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

23

5205.12

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

24

5205.13

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

25

5205.14

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

26

5205.15

- - Measuring less than 125 decitex (exceeding 80 metric number)

 

 

- Single yarn, of combed fibres

27

5205.21

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

28

5205.22

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

29

5205.23

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

30

5205.24

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

31

5205.26

- - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

32

5205.27

- - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

33

5205.28

- - Measuring less than 83.33 decitex (exceeding 120 metric number)

 

 

- Multiple (folded) or cabled yarn, of uncombed fibres

34

5205.31

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

35

5205.32

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

36

5205.33

- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

37

5205.34

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

38

5205.35

- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

 

 

- Multiple (folded) or cabled yarn, of combed fibres

39

5205.41

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

40

5205.42

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

41

5205.43

- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

42

5205.44

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

43

5205.46

- - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)

44

5205.47

- - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

45

5205.48

- - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)

 

 

Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.

 

 

- Single yarn, of uncombed fibres

46

5206.11

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

47

5206.12

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

48

5206.13

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

49

5206.14

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

50

5206.15

- - Measuring less than 125 decitex (exceeding 80 metric number)

 

 

- Single yarn, of combed fibres

51

5206.21

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

52

5206.22

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

53

5206.23

- - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

54

5206.24

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

55

5206.25

- - Measuring less than 125 decitex (exceeding 80 metric number)

 

 

- Multiple (folded) or cabled yarn, of uncombed fibres

56

5206.31

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

57

5206.32

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

58

5206.33

 

59

5206.34

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)

60

5206.35

- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

 

 

- Multiple (folded) or cabled yarn, of combed fibres

 

 

 

61

 

 

 

5206.41

 

 

 

- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)

62

5206.42

- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

63

5206.43

- - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)

64

5206.44

- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn

65

5206.45

- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

 

 

Cotton yarn (other than sewing thread) put up for retail sale.

66

5207.10

- Containing 85% or more by weight of cotton

67

5207.90

- Other

 

 

Flax yarn.

68

5306.10

- Single

69

5306.20

- Multiple (folded) or cabled

 

 

Yarn of jute or of other textile bast fibres of heading 53.03.

70

5307.10

- Single

71

5307.20

- Multiple (folded) or cabled

 

 

Yarn of other vegetable textile fibres; paper yarn.

72

5308.20

- True hemp yarn

73

5308.90

- Other

 

 

Sewing thread of man-made filaments, whether or not put up for retail sale.

74

5401.10

- Of synthetic filaments

75

5401.20

- Of artificial filaments

 

 

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.

76

5402.10

- High tenacity yarn of nylon or other polyamides

77

5402.20

- High tenacity yarn of polyesters

 

 

- Textured yarn

78

5402.31

- - Of nylon or other polyamides, measuring per single yarn not more than 50 tex

79

5402.32

- - Of nylon or other polyamides, measuring per single yarn more than 50 tex

80

5402.33

- - Of polyesters

81

5402.39

- - Other

 

 

- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre

82

5402.41

- - Of nylon or other polyamides

83

5402.42

- - Of polyesters, partially oriented

84

5402.43

- - Of polyesters, other

85

5402.49

- - Other

 

 

- Other yarn, single, with a twist exceeding 50 turns per metre

86

5402.51

- - Of nylon or other polyamides

87

5402.52

- - Of polyesters

 

88

5402.59

- - Other

 

 

- Other yarn, multiple (folded) or cabled

89

5402.61

- - Of nylon or other polyamides

90

5402.62

- - Of polyesters

91

5402.69

- - Other

 

 

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.

92

5403.10

- High tenacity yarn of viscose rayon

93

5403.20

- Textured yarn

 

 

- Other yarn, single

94

5403.31

- - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre

95

5403.32

- - Of viscose rayon, with a twist exceeding 120 turns per metre

96

5403.33

- - Of cellulose acetate

97

5403.39

- - Other

 

 

- Other yarn, multiple (folded) or cabled

98

5403.41

- - Of viscose rayon

99

5403.42

- - Of cellulose acetate

100

5403.49

- - Other

 

 

Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.

101

5404.10

- Monofilament

102

5404.90

- Other

103

5405.00

Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.

 

 

Man-made filament yarn (other than sewing thread), put up for retail sale.

104

5406.10

- Synthetic filament yarn

105

5406.20

- Artificial filament yarn

 

 

Synthetic filament tow.

106

5501.10

- Of nylon or other polyamides

107

5501.20

- Of polyesters

108

5501.30

- Acrylic or modacrylic

109

5501.90

- Other

110

5502.00

Artificial filament tow.

 

 

Synthetic staple fibres, not carded, combed or otherwise processed for spinning.

111

5503.10

- Of nylon or other polyamides

112

5503.20

- Of polyesters

113

5503.30

- Acrylic or modacrylic

114

5503.40

- Of polypropylene

115

5503.90

- Other

 

 

Artificial staple fibres, not carded, combed or otherwise processed for spinning.

116

5504.10

- Of viscose rayon

117

5504.90

- Other

 

 

Waste (including noils, yarn waste and garnetted stock) of man-made fibres.

118

5505.10

- Of synthetic fibres

119

5505.20

- Of artificial fibres

 

 

Synthetic staple fibres, carded, combed or otherwise processed for spinning.

120

5506.10

- Of nylon or other polyamides

121

5506.20

- Of polyesters

122

5506.30

- Acrylic or modacrylic

123

5506.90

- Other

124

5507.00

Artificial staple fibres, carded, combed or otherwise processed for spinning.

 

 

Sewing thread of man-made staple fibres, whether or not put up for retail sale.

125

5508.10

- Of synthetic staple fibres

126

5508.20

- Of artificial staple fibres

 

 

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale

 

 

- Containing 85% or more by weight of staple fibres of nylon or other polyamides

127

5509.11

- - Single yarn

128

5509.12

- - Multiple (folded) or cabled yarn

 

 

- Containing 85% or more by weight of polyester staple fibres

129

5509.21

- - Single yarn

130

5509.22

- - Multiple (folded) or cabled yarn

 

 

- Containing 85% or more by weight of acrylic or modacrylic staple fibres

131

5509.31

- - Single yarn

132

5509.32

- - Multiple (folded) or cabled yarn

 

 

- Other yarn, containing 85% or more by weight of synthetic staple fibres    

133

5509.41

- - Single yarn

134

5509.42

- - Multiple (folded) or cabled yarn

 

 

- Other yarn, of polyester staple fibres

135

5509.51

- - Mixed mainly or solely with artificial staple fibres

136

5509.52

- - Mixed mainly or solely with wool or fine animal hair

137

5509.53

- - Mixed mainly or solely with cotton

138

5509.59

- - Other

 

 

- Other yarn, of acrylic or modacrylic staple fibres

139

5509.61

- - Mixed mainly or solely with wool or fine animal hair

140

5509.62

- - Mixed mainly or solely with cotton

141

5509.69

- - Other

 

 

- Other yarn

142

5509.91

- - Mixed mainly or solely with wool or fine animal hair

143

5509.92

- - Mixed mainly or solely with cotton

144

5509.99

- - Other

 

 

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.

 

 

- Containing 85% or more by weight of artificial staple fibres

145

5510.11

- - Single yarn

146

5510.12

- - Multiple (folded) or cabled yarn

147

5510.20

- Other yarn, mixed mainly or solely with wool or fine animal hair

148

5510.30

- Other yarn, mixed mainly or solely with cotton

149

5510.90

- Other yarn

 

 

Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.

150

5511.10

- Of synthetic staple fibres, containing 85% or more by weight of such fibres

151

5511.20

- Of synthetic staple fibres, containing less than 85% by weight of such fibres

152

5511.30

- Of artificial staple fibres

 

 

B.         Fabric/Carpets and Other Textile Floor Coverings; Special Yarns, Twine, Cordage and Ropes and Cables and Articles thereof

 

No

HS 2002

Description

 

 

Woven fabrics of silk or of silk waste.

1

5007.10

- Fabrics of noil silk

2

5007.20

- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk

3

5007.90

- Other fabrics

 

 

Woven fabrics of carded wool or of carded fine animal hair.

 

 

- Containing 85% or more by weight of wool or of fine animal hair

4

5111.11

- - Of a weight not exceeding 300 g/m2

5

5111.19

- - Other

6

5111.20

- Other, mixed mainly or solely with man-made filaments

7

5111.30

- Other, mixed mainly or solely with man-made staple fibres

8

5111.90

- Other

 

 

Woven fabrics of combed wool or of combed fine animal hair.

 

 

- Containing 85% or more by weight of wool or of fine animal hair

9

5112.11

- - Of a weight not exceeding 200 g/m2

10

5112.19

- - Other

11

5112.20

- Other, mixed mainly or solely with man-made filaments

12

5112.30

- Other, mixed mainly or solely with man-made staple fibres

13

5112.90

- Other

14

5113.00

Woven fabrics of coarse animal hair or of horsehair.

 

 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.

 

 

- Unbleached

15

5208.11

- - Plain weave, weighing not more than 100 g/m2

16

5208.12

- - Plain weave, weighing more than 100 g/m2

17

5208.13

- - 3-thread or 4-thread twill, including cross twill

18

5208.19

- - Other fabrics

 

 

- Bleached

19

5208.21

- - Plain weave, weighing not more than 100 g/m2

20

5208.22

- - Plain weave, weighing more than 100 g/m2

21

5208.23

- - 3-thread or 4-thread twill, including cross twill

22

5208.29

- - Other fabrics

 

 

- Dyed

23

5208.31

- - Plain weave, weighing not more than 100 g/m2

24

5208.32

- - Plain weave, weighing more than 100 g/m2

25

5208.33

- - 3-thread or 4-thread twill, including cross twill

26

5208.39

- - Other fabrics

 

 

- Of yarns of different colours

27

5208.41

- - Plain weave, weighing not more than 100 g/m2

28

5208.42

- - Plain weave, weighing more than 100 g/m2

29

5208.43

- - 3-thread or 4-thread twill, including cross twill

30

5208.49

- - Other fabrics

 

 

- Printed

31

5208.51

- - Plain weave, weighing not more than 100 g/m2

32

5208.52

- - Plain weave, weighing more than 100 g/m2

33

5208.53

- - 3-thread or 4-thread twill, including cross twill

34

5208.59

- - Other fabrics

 

 

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.

 

 

- Unbleached

35

5209.11

- - Plain weave

36

5209.12

- - 3-thread or 4-thread twill, including cross twill

37

5209.19

- - Other fabrics

 

 

- Bleached

38

5209.21

- - Plain weave

39

5209.22

- - 3-thread or 4-thread twill, including cross twill

40

5209.29

- - Other fabrics

 

 

- Dyed

41

5209.31

- - Plain weave

42

5209.32

- - 3-thread or 4-thread twill, including cross twill

43

5209.39

- - Other fabrics

 

 

- Of yarns of different colours

44

5209.41

- - Plain weave

45

5209.42

- - Denim

46

5209.43

- - Other fabrics of 3-thread or 4-thread twill, including cross twill

47

5209.49

- - Other fabrics

 

 

- Printed

48

5209.51

- - Plain weave

49

5209.52

- - 3-thread or 4-thread twill, including cross twill

50

5209.59

- - Other fabrics

 

 

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.

 

 

- Unbleached

51

5210.11

- - Plain weave

52

5210.12

- - 3-thread or 4-thread twill, including cross twill

53

5210.19

- - Other fabrics

 

 

- Bleached

54

5210.21

- - Plain weave

55

5210.22

- - 3-thread or 4-thread twill, including cross twill

56

5210.29

- - Other fabrics

 

 

- Dyed

57

5210.31

- - Plain weave

58

5210.32

- - 3-thread or 4-thread twill, including cross twill

59

5210.39

- - Other fabrics

 

 

- Of yarns of different colours

60

5210.41

- - Plain weave

61

5210.42

- - 3-thread or 4-thread twill, including cross twill

62

5210.49

- - Other fabrics

 

 

- Printed

63

5210.51

- - Plain weave

64

5210.52

- - 3-thread or 4-thread twill, including cross twill

65

5210.59

- - Other fabrics

 

 

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.

 

 

- Unbleached

66

5211.11

- - Plain weave

67

5211.12

- - 3-thread or 4-thread twill, including cross twill

68

5211.19

- - Other fabrics

 

 

- Bleached

69

5211.21

- - Plain weave

70

5211.22

- - 3-thread or 4-thread twill, including cross twill

71

5211.29

- - Other fabrics

 

 

- Dyed

72

5211.31

- - Plain weave

73

5211.32

- - 3-thread or 4-thread twill, including cross twill

74

5211.39

- - Other fabrics

 

 

- Of yarns of different colours

75

5211.41

- - Plain weave

76

5211.42

- - Denim

77

5211.43

- - Other fabrics of 3-thread or 4-thread twill, including cross twill

78

5211.49

- - Other fabrics

 

 

- Printed

79

5211.51

- - Plain weave

80

5211.52

- - 3-thread or 4-thread twill, including cross twill

81

5211.59

- - Other fabrics

 

 

Other woven fabrics of cotton.

 

 

- Weighing not more than 200 g/m2

82

5212.11

- - Unbleached

83

5212.12

- - Bleached

84

5212.13

- - Dyed

85

5212.14

- - Of yarns of different colours

86

5212.15

- - Printed

 

 

- Weighing more than 200 g/m2

87

5212.21

- - Unbleached

88

5212.22

- - Bleached

89

5212.23

- - Dyed

90

5212.24

- - Of yarns of different colours

91

5212.25

- - Printed

 

 

Woven fabrics of flax.

 

 

- Containing 85% or more by weight of flax

92

5309.11

- - Unbleached or bleached

 

 

93

5309.19

- - Other

 

 

- Containing less than 85% by weight of flax

94

5309.21

- - Unbleached or bleached

95

5309.29

- - Other

 

 

Woven fabrics of jute or of other textile bast fibres of heading 53.03

96

5310.10

- Unbleached

97

5310.90

- Other

98

5311.00

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.

 

 

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.

99

5407.10

- Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters

100

5407.20

- Woven fabrics obtained from strip or the like

101

5407.30

- Fabrics specified in Note 9 to Section XI

 

 

- Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides

102

5407.41

- - Unbleached or bleached

103

5407.42

- - Dyed

104

5407.43

- - Of yarns of different colours

105

5407.44

- - Printed

 

 

- Other woven fabrics, containing 85% or more by weight of textured polyester filaments

106

5407.51

- - Unbleached or bleached

107

5407.52

- - Dyed

108

5407.53

- - Of yarns of different colours

109

5407.54

- - Printed

 

 

- Other woven fabrics, containing 85% or more by weight of polyester filaments

110

5407.61

- - Containing 85% or more by weight of non-textured polyester filaments

111

5407.69

- - Other

 

 

- Other woven fabrics, containing 85% or more by weight of synthetic filaments

112

5407.71

- - Unbleached or bleached

113

5407.72

- - Dyed

114

5407.73

- - Of yarns of different colours

115

5407.74

- - Printed

 

 

- Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton

116

5407.81

- - Unbleached or bleached

117

5407.82

- - Dyed

118

5407.83

- - Of yarns of different colours

119

5407.84

- - Printed

 

 

- Other woven fabrics

120

5407.91

- - Unbleached or bleached

121

5407.92

- - Dyed

122

5407.93

- - Of yarns of different colours

123

5407.94

- - Printed

 

 

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.

124

5408.10

- Woven fabrics obtained from high tenacity yarn of viscose rayon 

 

 

- Other woven fabrics, containing 85% or more by weight of artificial filament or strip of the like

125

5408.21

- - Unbleached or bleached

126

5408.22

- - Dyed

127

5408.23

- - Of yarns of different colours

128

5408.24

- - Printed

 

 

- Other woven fabrics

129

5408.31

- - Unbleached or bleached

130

5408.32

- - Dyed

131

5408.33

- - Of yarns of different colours

132

5408.34

- - Printed

 

 

Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.

 

 

- Containing 85% or more by weight of polyester staple fibres

133

5512.11

- - Unbleached or bleached

134

5512.19

- - Other

 

 

- Containing 85% or more by weight of acrylic or modacrylic staple fibres

135

5512.21

- - Unbleached or bleached

136

5512.29

- - Other

 

 

- Other

137

5512.91

- - Unbleached or bleached

138

5512.99

- - Other

 

 

Woven fabrics of synthetic staple fibres containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.

 

 

- Unbleached or bleached

139

5513.11

- - Of polyester staple fibres, plain weave

140

5513.12

- - 3-thread or 4-thread twill, including cross  twill, of polyester staple fibres

141

5513.13

- - Other woven fabrics of polyester staple fibres

142

5513.19

- - Other woven fabrics

 

 

- Dyed

143

5513.21

- - Of polyester staple fibres, plain weave

 

144

5513.22

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

145

5513.23

- - Other woven fabrics of polyester staple fibres

146

5513.29

- - Other woven fabrics

 

 

- Of yarns of different colours

147

5513.31

- - Of polyester staple fibres, plain weave

148

5513.32

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

149

5513.33

- - Other woven fabrics of polyester staple fibres

150

5513.39

- - Other woven fabrics

 

 

- Printed

151

5513.41

- - Of polyester staple fibres, plain weave

152

5513.42

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

153

5513.43

- - Other woven fabrics of polyester staple fibres

154

5513.49

- - Other woven fabrics

 

 

Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.

 

 

- Unbleached or bleached

155

5514.11

- - Of polyester staple fibres, plain weave

156

5514.12

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

157

5514.13

- - Other woven fabrics of polyester staple fibres

158

5514.19

- - Other woven fabrics

 

 

- Dyed

159

5514.21

- - Of polyester staple fibres, plain weave

160

5514.22

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

161

5514.23

- - Other woven fabrics of polyester staple fibres

162

5514.29

- - Other woven fabrics

 

 

- Of yarns of different colours

163

5514.31

- - Of polyester staple fibres, plain weave

164

5514.32

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

165

5514.33

- - Other woven fabrics of polyester staple fibres

166

5514.39

- - Other woven fabrics

 

 

- Printed

167

5514.41

- - Of polyester staple fibres, plain weave

168

5514.42

- - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres

169

5514.43

- - Other woven fabrics of polyester staple fibres

170

5514.49

- - Other woven fabrics

 

 

Other woven fabrics of synthetic staple fibres.

 

 

- Of polyester staple fibres

171

5515.11

- - Mixed mainly or solely with viscose rayon staple fibres

172

5515.12

- - Mixed mainly or solely with man-made filaments

173

5515.13

- - Mixed mainly or solely with wool or fine animal hair

174

5515.19

- - Other

 

 

- Of acrylic or modacrylic staple fibres

175

5515.21

- - Mixed mainly or solely with man-made filaments

176

5515.22

- - Mixed mainly or solely with wool or fine animal hair

177

5515.29

- - Other

 

 

- Other woven fabrics

178

5515.91

- - Mixed mainly or solely with man-made filaments

179

5515.92

- - Mixed mainly or solely with wool or fine animal hair

180

5515.99

- - Other

 

 

Woven fabrics of artificial staple fibres.

 

 

- Containing 85% or more by weight of artificial staple fibres

181

5516.11

- - Unbleached or bleached

182

5516.12

- - Dyed

183

5516.13

- - Of yarns of different colours

184

5516.14

- - Printed

 

 

- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments

185

5516.21

- - Unbleached or bleached

186

5516.22

- - Dyed

187

5516.23

- - Of yarns of different colours

188

5516.24

- - Printed

 

 

- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair

189

5516.31

- - Unbleached or bleached

190

5516.32

- - Dyed

191

5516.33

- - Of yarns of different colours

192

5516.34

- - Printed

 

 

- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton

193

5516.41

- - Unbleached or bleached

194

5516.42

- - Dyed

195

5516.43

- - Of yarns of different colours

196

5516.44

- - Printed

 

 

- Other

197

5516.91

- - Unbleached or bleached

198

5516.92

- - Dyed

199

5516.93

- - Of yarns of different colours

200

5516.94

- - Printed

 

 

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.

201

5601.10

- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding

 

 

- Wadding; other articles of wadding

202

5601.21

- - Of cotton

203

5601.22

- - Of man-made fibres

204

5601.29

- - Other

205

5601.30

- Textile flock and dust and mill neps

 

 

Felt, whether or not impregnated, coated, covered or laminated.

206

5602.10

- Needleloom felt and stitch-bonded fibre fabrics

 

 

- Other felt, not impregnated, coated, covered or laminated

207

5602.21

- - Of wool or fine animal hair

208

5602.29

- - Of other textile materials

209

5602.90

 - Other

 

 

Nonwovens, whether or not impregnated, coated, covered or laminated.          

 

 

- Of man-made filaments

210

5603.11

- - Weighing not more than 25 g/m2

211

5603.12

- - Weighing more than 25 g/m2 but not more than 70 g/m2

212

5603.13

- - Weighing more than 70 g/m2 but not more than 150 g/m2

213

5603.14

- - Weighing more than 150 g/m2

 

 

- Other

214

5603.91

- - Weighing not more than 25 g/m2

215

5603.92

- - Weighing more than 25 g/m2 but not more than 70 g/m2

216

5603.93

- - Weighing more than 70 g/m2 but not more than 150 g/m2

217

5603.94

- - Weighing more than 150 g/m2

 

 

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.

218

5604.10

- Rubber thread and cord, textile covered

219

5604.20

- High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated

220

5604.90

- Other

221

5605.00

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.

222

5606.00

Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn.

 

 

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.

223

5607.10

- Of jute or other textile bast fibres of heading 53.03

 

 

- Of sisal or other textile fibres of the genus Agave

224

5607.21

- - Binder or baler twine

225

5607.29

- - Other

 

 

- Of polyethylene or polypropylene

226

5607.41

- - Binder or baler twine

227

5607.49

- - Other

228

5607.50

- Of other synthetic fibres

229

5607.90

 - Other

 

 

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.

 

 

- Of man-made textile materials

230

5608.11

- - Made up fishing nets

231

5608.19

- - Other

232

5608.90

- Other

233

5609.00

Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.

 

 

Carpets and other textile floor coverings, knotted, whether or not made up.

234

5701.10

- Of wool or fine animal hair

235

5701.90

- Of other textile materials

 

 

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs.

236

5702.10

- "Kelem", "Schumacks", "Karamanie"and similar hand-woven rugs

237

5702.20

- Floor coverings of coconut fibres (coir)

 

 

- Other, of pile construction, not made up

238

5702.31

- - Of wool or fine animal hair

239

5702.32

- - Of man-made textile materials

240

5702.39

- - Of other textile materials

 

 

- Other, of pile construction, made up

241

5702.41

- - Of wool or fine animal hair

242

5702.42

- - Of man-made textile materials

243

5702.49

- - Of other textile materials

 

 

- Other, not of pile construction, not made up

244

5702.51

- - Of wool or fine animal hair

245

5702.52

- - Of man-made textile materials                                               

246

5702.59

- - Of other textile materials

 

 

- Other, not of pile construction, made up

247

5702.91

- - Of wool or fine animal hair

248

5702.92

- - Of man-made textile materials

249

5702.99

- - Of other textile materials

 

 

Carpets and other textile floor coverings, tufted, whether or not made up.

250

5703.10

- Of wool or fine animal hair 

251

5703.20

- Of nylon or other polyamides

252

5703.30

- Of other man-made textile materials

253

5703.90

- Of other textile materials

 

 

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.

254

5704.10

- Tiles, having a maximum surface area of 0.3 m2

255

5704.90

- Other

256

5705.00

Other carpets and other textile floor coverings, whether or not made up.

 

 

Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.

257

5801.10

- Of wool or fine animal hair

 

 

- Of cotton

258

5801.21

- - Uncut weft pile fabrics

259

5801.22

- - Cut corduroy

260

5801.23

- - Other weft pile fabrics

261

5801.24

- - Warp pile fabrics, épinglé (uncut)

262

5801.25

- - Warp pile fabrics, cut

263

5801.26

- - Chenille fabrics

 

 

- Of man-made fibres

264

5801.31

- - Uncut weft pile fabrics

265

5801.32

- - Cut corduroy

266

5801.33

- - Other weft pile fabrics

267

5801.34

- - Warp pile fabrics, épinglé (uncut)

268

5801.35

- - Warp pile fabrics, cut

269

5801.36

- - Chenille fabrics

270

5801.90

- Of other textile materials

 

 

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.

 

 

- Terry towelling and similar woven terry fabrics, of cotton

271

5802.11

- - Unbleached

272

5802.19

- - Other

273

5802.20

- Terry towelling and similar woven terry fabrics, of other textile materials

274

5802.30

- Tufted textile fabrics

 

 

Gauze, other than narrow fabrics of heading 58.06.

275

5803.10

- Of cotton

276

5803.90

- Of other textile materials

 

 

Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06.

277

5804.10

- Tulles and other net fabrics

 

 

- Mechanically made lace

278

5804.21

- - Of man-made fibres

279

5804.29

- - Of other textile materials

280

5804.30

- Hand-made lace

281

5805.00

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the  like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.

 

 

Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).

282

5806.10

- Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics

283

5806.20

- Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread

 

 

- Other woven fabrics

284

5806.31

- - Of cotton

285

5806.32

- - Of man-made fibres

286

5806.39

- - Of other textile materials

287

5806.40

- Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

 

 

Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.

288

5807.10

- Woven

289

5807.90

- Other

 

 

Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.

290

5808.10

- Braids in the piece

291

5808.90

- Other

292

5809.00

Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included.

 

 

Embroidery in the piece, in strips or in motifs.

293

5810.10

- Embroidery without visible ground

 

 

- Other embroidery

294

5810.91

- - Of cotton

295

5810.92

- - Of man-made fibres

296

5810.99

- - Of other textile materials

297

5811.00

Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.

 

 

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.

298

5901.10

- Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like

299

5901.90

- Other

 

 

Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.

300

5902.10

- Of nylon or other polyamides

301

5902.20

- Of polyesters

302

5902.90

- Other

 

 

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.

303

5903.10

- With poly(vinyl chloride)

304

5903.20

- With polyurethane

305

5903.90

- Other

 

 

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.

306

5904.10

- Linoleum

307

5904.90

- Other

308

5905.00

Textile wall coverings.

 

 

Rubberised textile fabrics, other than those of heading 59.02.

309

5906.10

- Adhesive tape of a width not exceeding 20 cm

 

 

- Other

310

5906.91

- - Knitted or crocheted

311

5906.99

- - Other

312

5907.00

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.

313

5908.00

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric thereof or, whether or not impregnated.

314

5909.00

Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.

315

5910.00

Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.

 

 

Textile products and articles, for technical uses, specified in Note 7 to this Chapter.

316

5911.10

- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather  or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)

 

317

5911.20

- Bolting cloth, whether or not made up

 

 

- Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement)

318

5911.31

- - Weighing less than 650 g/m2

319

5911.32

- - Weighing 650 g/m2 or more

320

5911.40

- Straining cloth of a kind used in oil presses or the like, including that of human hair

321

5911.90

- Other

 

 

Pile fabrics, including "long-pile" fabrics and terry fabrics knitted or crocheted.

322

6001.10

- "Long pile" fabrics

 

 

- Looped pile fabrics

323

6001.21

- - Of cotton

324

6001.22

- - Of man-made fibres

325

6001.29

- - Of other textile materials

 

 

- Other

326

6001.91

- - Of cotton

327

6001.92

- - Of man-made fibres

328

6001.99

- - Of other textile materials

 

 

Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01

329

6002.40

- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread                         

330

6002.90

- Other

 

 

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.  

331

6003.10

- Of wool or fine animal hair  

332

6003.20

- Of cotton

333

6003.30

- Of synthetic fibres

334

6003.40

- Of artificial fibres

335

6003.90

- Other

 

 

Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01

336

6004.10

- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread                       

337

6004.90

- Other

 

 

 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04

338

6005.10

- Of wool or fine animal hair

 

 

- Of cotton

339

6005.21

- - Unbleached or bleached

340

6005.22

- - Dyed

341

6005.23

- - Of yarns of different colours

342

6005.24

- - Printed

 

 

- Of synthetic fibres

343

6005.31

- - Unbleached or bleached

344

6005.32

- - Dyed

345

6005.33

- - Of yarns of different colours

346

6005.34

- - Printed

 

 

- Of artificial fibres

347

6005.41

- - Unbleached or bleached

348

6005.42

- - Dyed

349

6005.43

- - Of yarns of different colours

350

6005.44

- - Printed

351

6005.90

- Other

 

 

Other knitted or crocheted fabrics.

352

6006.10

- Of wool or fine animal hair

 

 

- Of cotton

353

6006.21

- - Unbleached or bleached

354

6006.22

- - Dyed

355

6006.23

- - Of yarns of different colours

356

6006.24

- - Printed

 

 

- Of synthetic fibres

357

6006.31

- - Unbleached or bleached

358

6006.32

- - Dyed

359

6006.33

- - Of yarns of different colours

360

6006.34

- - Printed

 

 

- Of artificial fibres

361

6006.41

- - Unbleached or bleached

362

6006.42

- - Dyed

363

6006.43

- - Of yarns of different colours

364

6006.44

- - Printed

365

6006.90

- Other

C.      Article of Apparel and Clothing Accessories and Other Made Up Textile Articles

 

No

HS 2002

Description

 

 

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

1

3005.90

- Other

 

 

Other plates, sheets, film, foil and strip, of plastics.

 

 

- Cellular

 

3921.12

- - Of polymers of vinyl chloride

2

ex. 3921.12

(Woven, knitted or non-woven fabrics coated, covered or laminated with plastics)

 

3921.13

- - Of polyurethanes

3

ex. 3921.13

(Woven, knitted or non-woven fabrics coated, covered or laminated with plastics)

 

3921.90

- Other

4

ex. 3921.90

(Woven, knitted or non-woven fabrics coated, covered or laminated with plastics)

 

 

Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and  similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. 

 

 

- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers

 

4202.12

- - With outer surface of plastics or of textile materials 

5

ex. 4202.12

(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)

 

 

- Handbags, whether or not with shoulder strap, including those without handle

 

4202.22

- - With outer surface of plastic sheeting or of textile materials

6

ex. 4202.22

(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)

 

 

- Articles of a kind normally carried in the pocket or in the handbag

 

4202.32

- - With outer surface of plastic sheeting or of textile materials

7

ex. 4202.32

(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)

 

 

- Other

 

4202.92

- - With outer surface of plastic sheeting or of textile materials 

8

ex. 4202.92

(Luggage, handbags and flat goods with an outer surface predominantly of textile materials)

 

 

Men"s or boys" overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03.

9

6101.10

- Of wool or fine animal hair

10

6101.20

- Of cotton

11

6101.30

- Of man-made fibres

12

6101.90

- Of other textile materials

 

 

Women"s or girls" overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04.

13

6102.10

- Of wool or fine animal hair

14

6102.20

- Of cotton

15

6102.30

- Of man-made fibres

16

6102.90

- Of other textile materials

 

 

Men"s or boys" suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

 

 

- Suits

17

6103.11

- - Of wool or fine animal hair

18

6103.12

- - Of synthetic fibres

19

6103.19

- - Of other textile materials

 

 

- Ensembles

20

6103.21

- - Of wool or fine animal hair

21

6103.22

- - Of cotton

22

6103.23

- - Of synthetic fibres

23

6103.29

- - Of other textile materials

 

 

- Jackets and blazers

24

6103.31

- - Of wool or fine animal hair

25

6103.32

- - Of cotton

26

6103.33

- - Of synthetic fibres

27

6103.39

- - Of other textile materials

 

 

- Trousers, bib and brace overalls, breeches and shorts

28

6103.41

- - Of wool or fine animal hair

29

6103.42

- - Of cotton

30

6103.43

- - Of synthetic fibres

31

6103.49

- - Of other textile materials

 

 

Women"s or girls" suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.

 

 

- Suits

32

6104.11

- - Of wool or fine animal hair

33

6104.12

- - Of cotton

34

6104.13

- - Of synthetic fibres

35

6104.19

- - Of other textile materials

 

 

- Ensembles

36

6104.21

- - Of wool or fine animal hair

37

6104.22

- - Of cotton

38

6104.23

- - Of synthetic fibres

39

6104.29

- - Of other textile materials

 

 

- Jackets and blazers

40

6104.31

- - Of wool or fine animal hair

41

6104.32

- - Of cotton

42

6104.33

- - Of synthetic fibres

43

6104.39

- - Of other textile materials

 

 

- Dresses

44

6104.41

- - Of wool or fine animal hair

45

6104.42

- - Of cotton

46

6104.43

- - Of synthetic fibres

47

6104.44

- - Of artificial fibres

48

6104.49

- - Of other textile materials

 

 

- Skirts and divided skirts

49

6104.51

- - Of wool or fine animal hair

50

6104.52

- - Of cotton

51

6104.53

- - Of synthetic fibres

52

6104.59

- - Of other textile materials

 

 

- Trousers, bib and brace overalls, breeches and shorts

53

6104.61

- - Of wool or fine animal hair

54

6104.62

- - Of cotton

55

6104.63

- - Of synthetic fibres

56

6104.69

- - Of other textile materials

 

 

Men"s or boys" shirts, knitted or crocheted.

57

6105.10

- Of cotton

58

6105.20

- Of man-made fibres

59

6105.90

- Of other textile materials

 

 

Women"s or girls" blouses, shirts and shirt-blouses, knitted or crocheted.

60

6106.10

- Of cotton

61

6106.20

- Of man-made fibres

62

6106.90

- Of other textile materials

 

 

Men"s or boys" underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.

 

 

- Underpants and briefs

63

6107.11

- - Of cotton

64

6107.12

- - Of man-made fibres

65

6107.19

- - Of other textile materials

 

 

- Nightshirts and pyjamas

66

6107.21

- - Of cotton

67

6107.22

- - Of man-made fibres

68

6107.29

- - Of other textile materials

 

 

- Other

69

6107.91

- - Of cotton

70

6107.92

- - Of man-made fibres

71

6107.99

- - Of other textile materials

 

 

Women"s or girls" slips, petticoats, briefs, panties, nightdresses, pyjamas, négligées, bathrobes, dressing gowns and similar articles, knitted or crocheted.

 

 

- Slips and petticoats

72

6108.11

- - Of man-made fibres

73

6108.19

- - Of other textile materials

 

 

- Briefs and panties

74

6108.21

- - Of cotton

75

6108.22

- - Of man-made fibres

76

6108.29

- - Of other textile materials

 

 

- Nightdresses and pyjamas

77

6108.31

- - Of cotton

78

6108.32

- - Of man-made fibres

79

6108.39

- - Of other textile materials

 

 

- Other

80

6108.91

- - Of cotton

81

6108.92

- - Of man-made fibres

82

6108.99

- - Of other textile materials

 

 

T-shirts, singlets and other vests, knitted or crocheted.

83

6109.10

- Of cotton

84

6109.90

- Of other textile materials

 

 

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted.

 

 

- Of wool or fine animal hair

85

6110.11

- - Of wool

86

6110.12

- - Of Kashmir (cashmere) goats

87

6110.19

- - Other

88

6110.20

- Of cotton

89

6110.30

- Of man-made fibres

90

6110.90

- Of other textile materials

 

 

Babies" garments and clothing accessories, knitted or crocheted.

91

6111.10

- Of wool or fine animal hair

92

6111.20

- Of cotton

93

6111.30

- Of synthetic fibres

94

6111.90

- Of other textile materials

 

 

Track suits, ski suits and swimwear, knitted or crocheted.

 

 

- Track suits

95

6112.11

- - Of cotton

96

6112.12

- - Of synthetic fibres

97

6112.19

- - Of other textile materials

98

6112.20

- Ski suits

 

 

- Men"s or boys" swimwear

99

6112.31

- - Of synthetic fibres

100

6112.39

- - Of other textile materials

 

 

- Women"s or girls" swimwear

101

6112.41

- - Of synthetic fibres

102

6112.49

- - Of other textile materials

103

6113.00

Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07.

 

 

Other garments, knitted or crocheted.

104

6114.10

- Of wool or fine animal hair 

105

6114.20

- Of cotton

106

6114.30

- Of man-made fibres

107

6114.90

- Of other textile materials

 

 

Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted.

 

 

- Panty hose and tights

108

6115.11

- - Of synthetic fibres, measuring per single yarn less than 67 decitex

109

6115.12

- - Of synthetic fibres, measuring per single yarn 67 decitex or more

110

6115.19

- - Of other textile materials

111

6115.20

- Women"s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex

 

 

- Other

112

6115.91

- - Of wool or fine animal hair

113

6115.92

- - Of cotton

114

6115.93

- - Of synthetic fibres

115

6115.99

- - Of other textile materials

 

 

Gloves, mittens and mitts, knitted or crocheted.

116

6116.10

- Impregnated, coated or covered with plastics or rubber

 

 

- Other

 

117

6116.91

- - Of wool or fine animal hair

118

6116.92

- - Of cotton

119

6116.93

- - Of synthetic fibres

120

6116.99

- - Of other textile materials

 

 

Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.

121

6117.10

- Shawls, scarves, mufflers, mantillas, veils and the like

122

6117.20

- Ties, bow ties and cravats

123

6117.80

- Other accessories

124

6117.90

- Parts

 

 

Men"s or boys" overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03.

 

 

- Overcoats, raincoats, car-coats, capes, cloaks and similar articles

125

6201.11

- - Of wool of fine animal hair

126

6201.12

- - Of cotton

127

6201.13

- - Of man-made fibres

128

6201.19

- - Of other textile materials

 

 

- Other

129

6201.91

- - Of wool or fine animal hair

130

6201.92

- - Of cotton

131

6201.93

- - Of man-made fibres

132

6201.99

- - Of other textile materials

 

 

Women"s or girls" overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04.

 

 

- Overcoats, raincoats, car-coats, capes, cloaks and similar articles

133

6202.11

- - Of wool or fine animal hair

134

6202.12

- - Of cotton

135

6202.13

- - Of man-made fibres

136

6202.19

- - Of other textile materials

 

 

- Other

137

6202.91

- - Of wool or fine animal hair

138

6202.92

- - Of cotton

139

6202.93

- - Of man-made fibres

140

6202.99

- - Of other textile materials

 

 

Men"s or boys" suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

 

 

- Suits

141

6203.11

- - Of wool or fine animal hair

142

6203.12

- - Of synthetic fibres

143

6203.19

- - Of other textile materials

 

 

- Ensembles

144

6203.21

- - Of wool or fine animal hair

145

6203.22

- - Of cotton

146

6203.23

- - Of synthetic fibres

147

6203.29

- - Of other textile materials

 

 

- Jackets and blazers

148

6203.31

- - Of wool or fine animal hair

149

6203.32

- - Of cotton

150

6203.33

- - Of synthetic fibres

151

6203.39

- - Of other textile materials

 

 

- Trousers, bib and brace overalls, breeches and shorts

152

6203.41

- - Of wool or fine animal hair

153

6203.42

- - Of cotton

154

6203.43

- - Of synthetic fibres

155

6203.49

- - Of other textile materials

 

 

Women"s or girls" suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

 

 

- Suits

156

6204.11

- - Of wool or fine animal hair

157

6204.12

- - Of cotton

158

6204.13

- - Of synthetic fibres

159

6204.19

- - Of other textile materials

 

 

- Ensembles

160

6204.21

- - Of wool or fine animal hair

161

6204.22

- - Of cotton

162

6204.23

- - Of synthetic fibres

163

6204.29

- - Of other textile materials

 

 

- Jackets and blazers

164

6204.31

- - Of wool or fine animal hair

165

6204.32

- - Of cotton

166

6204.33

- - Of synthetic fibres

167

6204.39

- - Of other textile materials

 

 

- Dresses

168

6204.41

- - Of wool or fine animal hair

169

6204.42

- - Of cotton

170

6204.43

- - Of synthetic fibres

171

6204.44

- - Of artificial fibres

172

6204.49

- - Of other textile materials

 

 

- Skirts and divided skirts

173

6204.51

- - Of wool or fine animal hair

174

6204.52

- - Of cotton

175

6204.53

- - Of synthetic fibres

176

6204.59

- - Of other textile materials

 

 

- Trousers, bib and brace overalls, breeches and shorts

177

6204.61

- - Of wool or fine animal hair

178

6204.62

- - Of cotton

179

6204.63

- - Of synthetic fibres

180

6204.69

- - Of other textile materials

 

 

Men"s or boys" shirts.

181

6205.10

- Of wool or fine animal hair

182

6205.20

- Of cotton

183

6205.30

- Of man-made fibres

184

6205.90

- Of other textile materials

 

 

Women"s or girls" blouses, shirts and shirt-blouses.

185

6206.10

- Of silk or silk waste

186

6206.20

- Of wool or fine animal hair

187

6206.30

- Of cotton

188

6206.40

- Of man-made fibres

189

6206.90

- Of other textile materials

 

 

Men"s or boys" singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.

 

 

- Underpants and briefs

190

6207.11

- - Of cotton

191

6207.19

- - Of other textile materials

 

 

- Nightshirts and pyjamas

192

6207.21

- - Of cotton

193

6207.22

- - Of man-made fibres

194

6207.29

- - Of other textile materials

 

 

- Other

195

6207.91

- - Of cotton

196

6207.92

- - Of man-made fibres

197

6207.99

- - Of other textile materials

 

 

Women"s or girls" singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligées, bathrobes, dressing gowns and similar articles.

 

 

- Slips and petticoats

198

6208.11

- - Of man-made fibres

199

6208.19

- - Of other textile materials

 

 

- Nightdresses and pyjamas

200

6208.21

- - Of cotton

201

6208.22

- - Of man-made fibres

202

6208.29

- - Of other textile materials

 

 

- Other

203

6208.91

- - Of cotton

204

6208.92

- - Of man-made fibres

205

6208.99

- - Of other textile materials

 

 

Babies" garments and clothing accessories.

206

6209.10

- Of wool or fine animal hair

207

6209.20

- Of cotton

208

6209.30

- Of synthetic fibres

209

6209.90

- Of other textile materials

 

 

Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.

210

6210.10

- Of fabrics of heading 56.02 or 56.03

211

6210.20

- Other garments, of the type described in subheadings 6201.11 to 6201.19

212

6210.30

- Other garments, of the type described in subheadings 6202.11 to 6202.19

213

6210.40

- Other men"s or boys" garments

214

6210.50

- Other women"s or girls" garments

 

 

Track suits, ski suits and swimwear; other garments.

 

 

- Swimwear

215

6211.11

- - Men"s or boys"

216

6211.12

- - Women"s or girls"

217

6211.20

- Ski suits

 

 

- Other garments, men"s or boys"

218

6211.31

- - Of wool or fine animal hair

219

6211.32

- - Of cotton

220

6211.33

- - Of man-made fibres

221

6211.39

- - Of other textile materials

 

 

- Other garments, women"s or girls"

222

6211.41

- - Of wool or fine animal hair

223

6211.42

- - Of cotton

224

6211.43

- - Of man-made fibres

225

6211.49

- - Of other textile materials

 

 

Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.

226

6212.10

- Brassieres

227

6212.20

- Girdles and panty-girdles

228

6212.30

- Corselettes

229

6212.90

- Other

 

 

Handkerchiefs.

230

6213.10

- Of silk or silk waste

231

6213.20

- Of cotton

232

6213.90

- Of other textile materials

 

 

Shawls, scarves, mufflers, mantillas, veils and the like.

233

6214.10

- Of silk or silk waste

234

6214.20

- Of wool or fine animal hair

235

6214.30

- Of synthetic fibres

236

6214.40

- Of artificial fibres

237

6214.90

- Of other textile materials

 

 

Ties, bow ties and cravats.

238

6215.10

- Of silk or silk waste

239

6215.20

- Of man-made fibres

240

6215.90

- Of other textile materials

241

6216.00

Gloves, mittens and mitts.

 

 

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.

242

6217.10

- Accessories

243

6217.90

- Parts

 

 

Blankets and travelling rugs.

244

6301.10

- Electric blankets

245

6301.20

- Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair

246

6301.30

- Blankets (other than electric blankets) and travelling rugs, of cotton

247

6301.40

- Blankets (other than electric blankets) and travelling rugs, of synthetic fibres

248

6301.90

- Other blankets and travelling rugs

 

 

Bed linen, table linen, toilet linen and kitchen linen.

249

6302.10

- Bed linen, knitted or crocheted

 

 

- Other bed linen, printed

250

6302.21

- - Of cotton

251

6302.22

- - Of man-made fibres

252

6302.29

- - Of other textile materials

 

 

- Other bed linen

253

6302.31

- - Of cotton

254

6302.32

- - Of man-made fibres

255

6302.39

- - Of other textile materials

256

6302.40

- Table linen, knitted or crocheted

 

 

- Other table linen

257

6302.51

- - Of cotton

258

6302.52

- - Of flax

259

6302.53

- - Of man-made fibres

260

6302.59

- - Of other textile materials

261

6302.60

- Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton

 

 

- Other

262

6302.91

- - Of cotton

263

6302.92

- - Of flax

264

6302.93

- - Of man-made fibres

265

6302.99

- - Of other textile materials

 

 

Curtains (including drapes) and interior blinds; curtain or bed valances.

 

 

- Knitted or crocheted

266

6303.11

- - Of cotton

267

6303.12

- - Of synthetic fibres

268

6303.19

- - Of other textile materials

 

 

- Other

269

6303.91

- - Of cotton

270

6303.92

- - Of synthetic fibres

271

6303.99

- - Of other textile materials

 

 

Other furnishing articles, excluding those of heading 94.04.

 

 

- Bedspreads

272

6304.11

- - Knitted or crocheted

273

6304.19

- - Other

 

 

- Other

274

6304.91

- - Knitted or crocheted

275

6304.92

- - Not knitted or crocheted, of cotton

276

6304.93

- - Not knitted or crocheted, of synthetic fibres

277

6304.99

- - Not knitted or crocheted, of other textile materials

 

 

Sacks and bags, of a kind used for the packing of goods.

278

6305.10

- Of jute or of other textile bast fibres of heading 53.03

279

6305.20

- Of cotton

 

 

- Of man-made textile materials

280

6305.32

- - Flexible intermediate bulk containers

281

6305.33

- - Other, of polyethylene or polypropylene strip or the like

282

6305.39

- - Other

283

6305.90

- Of other textile materials

 

 

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.

 

 

- Tarpaulins, awnings and sunblinds

284

6306.11

- - Of cotton

285

6306.12

- - Of synthetic fibres

286

6306.19

- - Of other textile materials

 

 

- Tents

287

6306.21

- - Of cotton

288

6306.22

- - Of synthetic fibres

289

6306.29

- - Of other textile materials

 

 

- Sails

290

6306.31

- - Of synthetic fibres

291

6306.39

- - Of other textile materials

 

 

- Pneumatic mattresses

292

6306.41

- - Of cotton

293

6306.49

- - Of other textile materials

 

 

- Other

294

6306.91

- - Of cotton

295

6306.99

- - Of other textile materials

 

 

Other made up articles, including dress patterns.

296

6307.10

- Floor-cloths, dish-cloths, dusters and similar cleaning cloths

297

6307.20

- Life-jackets and life-belts

298

6307.90

- Other

299

6308.00

Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table-cloths or serviettes, or similar textile articles, put up in packings for retail sale.

300

6309.00

Worn clothing and other worn articles.

 

 

Other footwear.

 

6405.20

- With uppers of textile materials

301

ex. 6405.20

(Footwear with soles and uppers of wool felt)

 

 

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

 

6406.10

- Uppers and parts thereof, other than stiffeners

302

ex. 6406.10

(Footwear uppers of which 50% or more of the external surface area is textile material)

 

 

- Other

 

6406.99

- - Of other materials

303

ex. 6406.99

(Leg warmers and gaiters of textile material)

304

6501.00

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons of felt

305

6502.00

Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed

306

6503.00

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed

307

6504.00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

 

 

Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

308

6505.90

- Other

 

 

Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).

309

6601.10

- Garden or similar umbrellas

 

 

- Other

310

6601.91

- - Having a telescopic shaft

311

6601.99

- - Other

 

 

Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).

 

 

- Slivers, rovings, yarn and chopped strands

 

7019.19

- - Other

312

7019.19.10 (AHTN 2002/1)

- - - Yarn

 

 

- Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products

 

 

- Other woven fabrics

 

7019.51

- - Of a width not exceeding 30 cm

313

ex. 7019.51

(Woven fabrics of fibre glass)

 

7019.52

- - Of a width exceeding 30 cm, plain weave, weighing less than 250g/m2, of filaments measuring per single yarn not more than 136 tex

314

ex. 7019.52

(Woven fabrics of fibre glass)

 

7019.59

- - Other

315

ex. 7019.59

(Woven fabrics of fibre glass)

 

 

Parts and accessories of the motor vehicles of headings 87.01 to 87.05.

 

 

- Other parts and accessories of bodies (including cabs)

316

8708.21

- - Safety seat belts

317

8804.00

Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

 

 

Watch straps, watch bands and watch bracelets, and parts thereof.

318

9113.90

- Other

 

 

Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

 

9404.90

- Other

319

ex.9404.90

(Pillows and cushions of cotton; quilts, eiderdowns; comforters and similar articles of textile materials)

 

 

Dolls representing only human beings.

 

 

- Parts and accessories

320

9502.91

- - Garments and accessories therefor, footwear and headgear

 

 

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.

 

9612.10

- Ribbons

321

9612.10.10 (AHTN 2002/1)

- - Of textile fabric

 

 

Annexure III
[see rule 13]

Operational Certification Procedures for the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India Rules, 2009.

 

For the purposes of implementing the rules, the following Operational Certification Procedures on the issuance and verification of the AIFTA Certificate of Origin and the other related administrative matters shall be followed:

AUTHORITIES

1. The AIFTA Certificate of Origin shall be issued by the Government authorities (Issuing Authority) of the exporting party.

 

2. Each party shall provide 11 original sets of, or through electronic means, specimen signatures and specimen of official seals used by their Issuing Authorities, including their names and addresses, through the ASEAN Secretariat for dissemination to the other parties. Any change in names, addresses, specimen signatures or official seals shall be promptly informed in the same manner or electronically.

 

3. For the purposes of determining originating status, the Issuing Authority shall have the right to call for any supporting documentary evidence or carry out any checks considered appropriate.

APPLICATIONS

4.The exporter and/or the manufacturer of the products qualified for preferential tariff treatment shall apply in writing to the Issuing Authority of the exporting party 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 by their nature can be easily verified.

 

5.At the time of carrying out the formalities for exporting the products under preferential tariff treatment, the exporter or his authorised representative shall submit a written application for the AIFTA Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of an AIFTA Certificate of Origin.

 

6. PRE-EXPORTATION EXAMINATION (a)  The Issuing Authority shall, to the best of their competence and ability, carry out proper examination upon each application for the AIFTA Certificate of Origin to ensure that-

(i)   the application and the AIFTA Certificate of Origin are duly completed and signed by the authorised signatory;

(ii)   the origin of the product is in conformity with the Rules.

(iii)  other statements of the AIFTA Certificate of Origin correspond to supporting documentary evidence submitted; and

(iv)  description, quantity and weight of goods, marks and numbers on packages, and number and type of packages, as specified, conform to the products to be exported.

(b)  Multiple items declared on a single invoice and single AIFTA Certificate of Origin shall be allowed, provided that each item qualifies separately in its own right.

7.  ISSUANCE OF AIFTA CERTIFICATE OF ORIGIN

    (a)   The AIFTA Certificate of Origin shall be in International Organisation for Standardisation (ISO) A4 size, and white paper in conformity with the specimen as in the Attachment to these Operational Certification Procedures. It shall be made in English. The AIFTA Certificate of Origin shall comprise one (1) original and three (3) copies. Each AIFTA Certificate of Origin shall bear a reference number as given separately by each place or office of issuance.

(b)  The original copy shall be forwarded, together with the triplicate, by the exporter to the importer. Only the original copy will be submitted by the importer 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. The quadruplicate shall be retained by the exporter.

(c)  In cases where an AIFTA Certificate of Origin is not accepted by the Customs Authority of the importing party, such AIFTA Certificate of Origin shall be marked accordingly in box 4 and the original AIFTA Certificate of Origin shall be returned to the Issuing Authority within a reasonable period but not to exceed two months. The Issuing Authority shall be duly notified of the grounds for the denial of preferential tariff treatment.

(d)  In cases where an AIFTA Certificate of Origin is not accepted, as stated in paragraph (c), the Issuing Authority shall provide detailed, exhaustive clarification addressing the grounds for the denial of preferential tariff treatment raised by the importing party. The Customs Authority of the importing party shall accept the AIFTA Certificate of Origin and grant the preferential tariff treatment if the clarification is found satisfactory.

 

8.   To implement the provisions of rules 5 and 6, the AIFTA Certificate of Origin issued by the exporting party shall indicate the relevant rules and applicable percentage of AIFTA content in box 8.

 

9.   No erasures or superimpositions shall be allowed on the AIFTA Certificate of Origin. Any alteration shall be made by striking out the errors and making any required corrections. Such alterations and corrections shall be approved and certified by an official of the Issuing Authority authorised to sign the AIFTA Certificate of Origin. Unused spaces shall be crossed out to prevent any subsequent addition.

 

    10.  (a) The AIFTA Certificate of Origin shall be issued by the Issuing Authority of the exporting party at the time of exportation, or within three working days from the date of shipment whenever the products to be exported can be considered originating in that party within the meaning of these rules.

 

(b) In exceptional cases where a AIFTA Certificate of Origin has not been issued at the time of exportation or within three working days from the date of shipment due to inadvertent errors or omissions or other valid causes, the AIFTA Certificate of Origin may be issued retroactively but no longer than twelve months from the date of shipment, bearing the words "ISSUED RETROACTIVELY".

 

11. (a)   Notwithstanding anything in sub-paragraph (b) of paragraph 7, paragraph 13 and 14(b), the Issuing Authority of the intermediate party may issue a back-to-back AIFTA Certificate of Origin if an application is made by the exporter of that party while the product is passing through that party's territory, provided that:

 

(i)      a valid AIFTA Certificate of Origin from the original exporting party is presented only to the Issuing Authority of the intermediate party;

(ii)      the importer of the intermediate party and the exporter who applies for the back-to-back AIFTA Certificate of Origin in the intermediate party are the same;

(iii)     validity of the back-to-back AIFTA Certificate of Origin shall have the same end-date as the original AIFTA Certificate of Origin;

(iv)     the originating products re-exported could either be full or part of the original consignment;

(v)     the consignment which is to be re-exported using the back-to-back AIFTA Certificate of Origin must not undergo any further processing in the intermediate party, except for repacking and logistics activities consistent with rule 8 of these rules.;

(vi)     the product shall remain in the intermediate party's customs control, including its free trade zones and bonded areas approved by the customs. The product shall not enter into trade or consumption in the intermediate party;

(vii)    information on the back-to-back AIFTA Certificate of Origin includes the name of the party which issued the original AIFTA Certificate of Origin, date of issuance and reference number; and

(viii)   verification procedures as set out in paragraph 16 and 17 are applied.

(b)  The original exporting party, the intermediate party and the importing party shall cooperate in the process of verification. The copy of the AIFTA Certificate of Origin issued by the original exporting party shall be given to the Customs Authority of the importing party if it requests for the same during the process of verification.

 

12.  In the event of theft, loss or destruction of an AIFTA 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 words "CERTIFIED TRUE COPY" (in lieu of the original certificate) in box 12. This copy shall bear the date of the original AIFTA Certificate of Origin. The certified true copy of an AIFTA Certificate of Origin shall be issued within the validity period of the original AIFTA Certificate of Origin and on condition that the exporter provides to the relevant Issuing Authority the quadruplicate copy.

PRESENTATION

13.  Except for the AIFTA Certificate of Origin referred to in paragraph 11(a), the original AIFTA Certificate of Origin shall be submitted to the Customs Authority at the time of lodging the import entry for the products concerned.

 

14.  The following time limit for the presentation of the AIFTA Certificate of Origin shall be observed :-

 

(a)  the AIFTA Certificate of Origin shall be valid for twelve months from the date of its issuance;

(b)  the AIFTA Certificate of Origin shall be submitted to the Customs Authority of the importing party within its validity period;

(c)  where the AIFTA Certificate of Origin is submitted to the relevant Customs Authority of the importing party after the expiration of its validity period, such AIFTA Certificate of Origin shall be accepted, if failure to observe the time limit was as a result of force majeure or any other cause beyond the control of the exporter; and

(d) IN ALL CASES, THE RELEVANT CUSTOMS AUTHORITY IN THE IMPORTING PARTY MAY ACCEPT SUCH AIFTA CERTIFICATE OF ORIGIN PROVIDED THAT THE PRODUCTS HAVE BEEN IMPORTED BEFORE THE EXPIRY OF THE VALIDITY OF THAT AIFTA CERTIFICATE OF ORIGIN.

 

15. (a)   Where the origin of a product is not in doubt, the discovery of minor discrepancies between the statements made in the AIFTA 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 invalidate the AIFTA Certificate of Origin, if it does in fact correspond to the said products.

(b)  For multiple items declared under the same AIFTA Certificate of Origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining items listed in that AIFTA Certificate of Origin. Sub-paragraph a(iii) of paragraph 16 may be applied to the problematic items.

VERIFICATION

16. (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 good in question or of certain parts thereof. The Issuing Authority shall conduct a retroactive check on the producer/exporter's cost statement based on the current cost and prices within a six-months timeframe prior to the date of exportation subject to the following procedures:

(i)   the request for a retroactive check shall be accompanied by the AIFTA Certificate of Origin concerned and specify the reasons and any additional information suggesting that the particulars given in the said AIFTA Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis;

(ii)   the Issuing Authority shall respond to the request promptly and reply within three months after receipt of the request for retroactive check;

(iii) In case of reasonable doubt as to the authenticity or accuracy of the document, the Customs Authority of the importing party may suspend provision of preferential tariff treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not subject to import prohibition or restriction and there is no suspicion of fraud; and

(iv)  the retroactive check process, including the actual process and the determination of whether the subject good is originating or not, should be completed and the result communicated to the Issuing Authority within six months. While the process of the retroactive check is being undertaken, sub-paragraph (iii) shall be applied.

(b)  The Customs Authority of the importing party may request an importer for information or documents relating to the origin of imported good in accordance with its domestic laws and regulations before requesting the retroactive check pursuant to paragraph (a).

 

17. (a)   If the importing party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances, request verification visits to the exporting party. Prior to conducting a verification visit-

(i)   the importing party shall deliver a written notification of its intention to conduct the verification visit, through the competent authority, simultaneously to,-

1.   the producer/exporter whose premises are to be visited;

2.   the Issuing Authority of the party in the territory of which the verification visit is to occur;

3.   the competent authority of the party in the territory of which the verification visit is to occur; and

4.   the importer of the goods subject to the verification visit;

(ii)   the written notification mentioned in sub-paragraph (i) shall be as comprehensive as possible and include:

1.   the name of the competent authority issuing the notification;

2.   the name of the producer/exporter whose premises are to be visited;

3.   the proposed date of the verification visit;

4.   the coverage scope or purpose of the proposed verification visit, including reference to the goods subject to the verification; and

5.   the names and designation of the officials performing the verification visit;

(iii)  an importing party shall obtain the written consent of the producer/exporter whose premises are to be visited;

(iv)  when a written consent from the producer/exporter is not obtained within thirty days from the date of receipt of the notification pursuant to sub-paragraph (i), the notifying party may deny preferential tariff treatment to the goods referred to in the said AIFTA Certificate of Origin that would have been subject to the verification visit; and

(v)  the Issuing Authority receiving the notification may postpone the proposed verification visit and notify the importing party of such intention within fifteen days from the date of receipt of the notification. Notwithstanding any postponement, any verification visit shall be carried out within sixty days from the date of such receipt, or for such longer period as the parties may agree.

(b)  The importing party conducting the verification visit shall provide the producer/exporter whose goods are subject to the verification and the relevant Issuing Authority with a written determination of whether that goods qualify as originating goods.

(c)  The determination of whether the goods qualify as originating goods shall be notified to the producer/exporter, and the relevant Issuing Authority. Any suspended preferential tariff treatment shall be reinstated upon a determination that the goods qualify as originating goods.

(d)  If the goods are determined to be non-originating, the producer/exporter shall be given thirty days from the date of receipt of the written determination to provide any written comments or additional information regarding the eligibility of the goods for preferential tariff treatment. If the goods are still found to be non-originating, the final written determination issued by the importing party shall be communicated to the Issuing Authority within thirty days from the date of receipt of the comments/additional information from the producer/exporter.

(e)  The verification visit process, including the actual visit and the determination whether or not the goods subject to verification is originating, shall be carried out and its results communicated to the Issuing Authority within a maximum period of six months from the date when the verification visit was conducted. While the process of verification is being undertaken, sub-paragraph a(iii) of paragraph 16 shall be applied.

18. (a)   The application for AIFTA Certificates of Origin and all documents related to such application shall be retained by the Issuing Authorities for not less than two years from the date of issuance.

    (b)   Information relating to the validity of the AIFTA Certificate of Origin shall be furnished upon request of the importing party.

(c)  Any information communicated between the authorities concerned shall be treated as confidential and shall be used for the validation of AIFTA Certificates of Origin purposes only.

SPECIAL CASES

19.  When destination of all or part of the products exported to a specified port of a party is changed, before or after their arrival in the importing party, the following shall be observed:-

    (a)   If the products have already been submitted to the Customs Authority in the specified importing party, the AIFTA Certificate of Origin shall, by a written application of the importer, be endorsed to this effect for all or part of products by the said authorities and the original returned to the importer.

    (b)   If the changing of destination occurs during transportation to the importing party as specified in the AIFTA Certificate of Origin, the exporter shall apply in writing, accompanied with the issued AIFTA Certificate of Origin, for issuance of new AIFTA Certificate(s) of Origin for all or part of products.

20.  For the purpose of implementing clause (c) of rule 8, where transportation is effected through the territory of one or more non-AIFTA party, the following shall be produced to the Customs Authority of the importing party:-

(a)  a through Bill of Lading issued in the exporting party;

(b)  a AIFTA Certificate of Origin issued by the relevant Issuing Authority of the exporting party;

(c)  a copy of the original commercial invoice in respect of the product; and

(d)  other relevant supporting documents, if any, in evidence that the requirements of clause (c) of rule 8 are being complied with.

21.  Products sent from a party for exhibition in another party, when sold during or after the exhibition, shall benefit from the preferential tariff treatment if the products meet the requirements of these rules, provided it is shown to the satisfaction of the relevant Customs Authority of the importing party that:-

    (i)     an exporter has dispatched those products from the exporting party to the party where the exhibition is held and has exhibited them there;

    (ii)    the exporter has sold the products or transferred them to a consignee in the importing party; and

    (iii)   the products have been consigned during the exhibition or immediately thereafter to the importing party in the state in which they were sent for exhibition.

    (a)   For the purposes of implementing paragraph (a), the AIFTA Certificate of Origin must be produced to the relevant Customs Authority of the importing party. The name and address of the exhibition must be indicated, a certificate issued by the relevant authority of the party where the exhibition took place together with supporting documents prescribed in paragraph 20(d) may be required.

    (b)   Paragraph (a) shall apply to any exhibition, fair or similar show or display in the venue where the products remain under customs control during these events.

22.  The Customs Authority in the importing party shall accept an AIFTA Certificate of Origin where the sales invoice is issued either by a company located in a third country or an AIFTA exporter for the account of the said company, provided that the product meets the requirements of these rules.

ACTION AGAINST FRAUDULENT ACTS

23.(a)When it is suspected that fraudulent acts in connection with the AIFTA Certificate of Origin have been committed, the relevant Government Authorities concerned shall co-operate in any action taken against the persons involved.

(b) Each party shall be responsible for providing legal sanctions against fraudulent acts related to the AIFTA Certificate of Origin.

ATTACHMENT TO THE OCP

Original (Duplicate/Triplicate/Quadruplicate)

1. Goods consigned from (Exporter's business name, ASEAN-INDIA FREE TRADE AREA address, country)

Reference No.

ASEAN-INDIA FREE TRADE AREA

PREFERENTIAL TARIFF

CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)

FORM

AI

Issued in __________________

(Country)

See Notes Overleaf

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

Means of transport and route (as far as known)

 

Departure date

 

Vessel's name/Aircraft etc.

 

Departure date

 

4. For Official Use

Preferential Tariff Treatment Given Under ASEAN-India,
Free Trade Area Preferential Tariff

______________________________________

Preferential Tariff Treatment Not Given (Please state reason/s)

______________________________________

 

-----------------------------------

Signature of Authorised Signatory of the Importing Country

5. Item Number 6. Marks and Numbers on Packages 7. Number and type of packages, description of goods (including quantity where appropriate and HS number of the importing country) 8. Origin criterion (see Notes overleaf) 9. Gross weight or other quantity and value (FOB) 10. Number and date of Invoices
           

11. Declaration by the exporter

The undersigned hereby declares that the above details and statement are correct; that all the goods were produced in

 

-------------------------------------------

(Country)

and that they comply with the origin requirements specified for these goods in the ASEAN-INDIA Free Trade Area Preferential Tariff for the goods exported to

-------------------------------------------

(Importing Country)

-------------------------------------------

Place and date, signature of authorised signatory

12. Certification

It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.

 

 

 

 

 

-------------------------------------------

Place and date, signature and stamp of certifying authority

13. Where appropriate please tick:

Third Country Invoicing Exhibition Back-to-Back CO Cumulation

OVERLEAF NOTES

 

1.Parties which accept this form for the purpose of preferential tariff treatment under the ASEAN-INDIA Free Trade Agreement (AIFTA):

 

BRUNEI DARUSSALAM            CAMBODIA                   INDONESIA

INDIA                                    LAOS                    MALAYSIA

MYANMAR                               PHILIPPINES                SINGAPORE

THAILAND                                VIETNAM

 

2.CONDITIONS:  To enjoy preferential tariff under the AIFTA, goods sent to any Parties listed above:

 

(i)must fall within a description of goods eligible for concessions in the Party of destination;

 

(ii)must comply with the consignment conditions in accordance with Rule 8 of the Rules; and

 

(iii)must comply with the origin criteria in the Rules.

 

3.ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in box 8 of this Form, the origin criteria met, in the manner shown in the following table:

 

Circumstances of production or  manufacture in the first country named in Box 11 of this form

Insert in Box 8

(a) Goods wholly obtained or produced in the territory of the exporting Party

"WO"

(b)    Goods satisfying Rule 5 (Not Wholly Produced or Obtained Products) of the Rules

"RVC [ ]% + CTSH"

 

4.EACH ARTICLE MUST QUALIFY: It should be noted that all the goods 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.

 

5.DESCRIPTION OF GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the Customs Officers examining them. Name of manufacturer, any trade mark shall also be specified.

 

6.HARMONIZED SYSTEM NUMBER: The Harmonized System number shall be that of the importing Party.

 

7.EXPORTER: The term "Exporter" in Box 11 may include the manufacturer or the producer.

 

8.FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate (Ö) in the relevant boxes in column 4 whether or not preferential tariff is accorded.

 

9.THIRD COUNTRY INVOICING: In cases where invoices are issued by a third country, "Third Country Invoicing" in Box 13 should be ticked (√) and such information as name and country of the company issuing the invoice shall be indicated in Box 7.

 

10.EXHIBITIONS: In cases where goods are sent from the territory of the exporting Party for exhibition in another country and sold during or after the exhibition for importation into the territory of a Party, in accordance with paragraph 21 of the Operational Certification Procedures, "Exhibitions" in Box 13 should be ticked (√) and the name and address of the exhibition indicated in Box 2.

 

11.BACK-TO-BACK CERTIFICATE OF ORIGIN: In cases of Back-to-Back Certificate of Origin, in accordance with paragraph 11 of the Operational Certification Procedures, "Back-to-Back CO" in Box13 should be ticked (√). The name of original exporting Party to be indicated in Box 11 and the date of the issuance of CO and the reference number will be indicated in Box 7.

 

[Annexure-IV]
[see rule 2(j)]
[Inserted vide Notification no. 7/2010-Cus (NT), dated 19th January, 2010]

 

S. No.

Name of the Country

1.

Malaysia

2.

The Republic of Singapore

3.

The Kingdom of Thailand