TABLE I & II
TABLE III
Goods Wholly Obtained (WO): Goods produced or obtained without any non originating input material incorporated
Goods that are produced using non-originating materials, i.e. not Wholly Obtained, are required to undergo substantial transformation in a country for the good to be qualified as originating.
(COOP) COUNTRY OF ORIGIN PROUDCT SPECIFIC RULE:
(a) “WO” for goods listed as “WO” in Annexure-B
(b) “PSR” for all other goods listed in Annexure-B.
For goods that qualify originating status under rule 4, “CTSH + QVC 35 Build-up” or “CTSH + QVC 45 Build-down”, as the case may be.
There is no need to indicate ‘%’ sign while writing qualifying value content in Box 6.
The Certificate of Origin shall be issued prior to or within five working days of the date of exportation. However, under exceptional cases, where a Certificate of Origin has not been issued at the time of exportation or within five working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the words “ISSUED RETROSPECTIVELY” in the Certificate of Origin, with the issuing body or authority also recording the reasons in writing on the exceptional circumstances due to which the certificate was issued retrospectively. The Certificate of Origin can be issued retrospectively no later than twelve months from the date of shipment.