BENEFIT CALCULATION: BASIC (0%)

ORIGIN CRITERIA

Box 8 (WO)(COWO) COUNTRY OF ORIGIN WHOLLY OBATINED OR WHOLLY PRODUCED

• Goods Wholly Obtained (WO): Goods produced or obtained without any non originating input material incorporated

Box 8 Appropriate qualifying criteria & ("QVC [ ]% and CTSH" ) (NOT WO)

(CONWO) COUNTRY OF ORIGIN NOT WHOLLY OBATINED OR WHOLLY PRODUCED

• 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.

(COOG) COUNTRY OF ORIGIN GENRAL RULE:

• Many trade agreements have a single rule for all goods that are produced using non-originating materials .

1.Not less than 35%

2.All non-originating materials used production of the goods change tariff classification 6 digit level (CTSH) of the HSN.

Example: "QVC[ ] % and CTSH"

(COOP) COUNTRY OF ORIGIN PROUDCT SPECIFIC RULE:

• In some agreements, for some or all tariff headings there are Product Specific Rules (PSRs). Depending on the HS classification of the good, it needs to be seen which criteria has been used to claim origin

• Product specific rule or specific set of rules ,applied particular heading or subheading changed to heading or subheading

a)Chapter" means the first two digits of the tariff classification number under the Harmonised system;

(b) " heading" means the first four digits of the tariff classification number under the Harmonised system; and,

(c) " Sub-heading" means the first six digits of the tariff classification number under the Harmonised system.

2. This Annexure consists of,-

(a) Column 1 - Tariff heading (4-digit)

(b) Column 2 - Tariff sub-heading (6-digit)

(c) Column 3 - Product description

(d) Column 4 - Applicable Product-Specific Rules of Origin.

3. Where a tariff heading or sub-heading is subject to alternative Product Specific Rules, it shall be sufficient to comply with one of the rules.

4. Where the Product Specific Rule requires only regional value content, the final process of production must be performed within a Party.

5. A requirement of a change in tariff classification applies only to non-originating materials.

6. Where the change in tariff classification rule expressly excludes a change from other tariff classifications, the exclusion applies only to non-originating materials.

7. For the purposes of column 4 of this Annexure,-

(a) " CC " means that all non-originating materials used in the production of the goods have undergone a change in tariff classification at the 2-digit level;

(b) " CTH " means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level;

(c) " CTSH " means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level;

(d) " RVC (XX) " means that the goods must have a regional value content of not less than XX per cent as calculated under sub-rule (2) of rule 5 of these rules; and,

(e) " WO" means that the goods must be wholly produced or obtained in accordance with rule 4 of these rules.

Box 13 ISSUED RETROACTIVELY:

1.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.

2.Provided that where a certificate of origin has not been issued at the time of exportation or within three working days from the date of shipment due to involuntary errors or omissions or other valid reasons, the certificate may be issued retroactively but not later than nine months from the date of shipment. in which case it is necessary to indicate “ISSUED RETROACTIVELY” in Box 13 (tick).