APPENDIX I
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.
Many trade agreements have a single rule for all goods that are produced using non-originating materials .
(i) enter the letter „B‟ in box 8 for products, which meet the origin criteria according to rule 5 of the aforesaid rules. Entry of letter „B‟ shall be followed by the percentage of local value added content, as calculated under clause (a) or clause (b) of sub-rule (2) of rule 5 of the said rules: [example B ( ___ ) per cent.];
(ii) enter letter „C‟ in box 8 for products, which meet the origin criteria according to rule 5, read with rule 7 of the aforesaid rules. Entry of letter „C‟ shall be followed by the percentage of local value added content, as calculated under clause (a) or clause (b) of sub-rule (2) of rule 5, read with rule 7 of the said rules: [example „C‟ (Local: ___ per cent.; Indian: ___ per cent.; Total: ____ per cent.)].
local value Atleast 30%.
(COOP) COUNTRY OF ORIGIN PROUDCT SPECIFIC RULE:
No PSR rule for LDC
The certificate of origin shall be issued at the time of exportation, or within seven working days from the date of shipment whenever the product to be exported can be considered originating in the beneficiary country but under exceptional cases, where a certificate of origin has not been issued at the time of exportation or within seven 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 but not later than one month from the date of shipment, bearing the words “ISSUED RETROSPECTIVELY” in box 4 of the certificate of origin, and the issuing authority shall also record reasons in writing stating the exceptional circumstances due to which the certificate has been issued retrospectively.
Kingdom of Cambodia
The United Republic of Tanzania
The Federal Democratic Republic of Ethiopia
Republic of Mozambique
Malawi
Lao People's Democratic Republic"
Uganda
Republic of Rwanda
Magagascar
Republic of Benin
Union of Myanmar
Burkina Faso
State of Eritrea"
Republic of The Gamba
The Republic of The Sudan"
Republic of Senegal"
Lesotho
Republic of Mali”
Republic of Somalia"
Bangladesh
Republic of Burundi"
Democratic Republic of Afghanistan
Republic of Liberia
union of comoros
Republic of Yemen".
Republic of Haiti”.
Republic of Togo
Republic of Chad”.
Republic of Guinea-Bissau”
Republic of Niger
Republic of Guinea”.
Sierra Leone”