operations to colour sugar or form sugar lumps;
peeling and removal of stones and shells from fruits, nuts and vegetables;
sharpening, simple grinding or simple cutting;
simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, or matching;
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
simple mixing of goods, whether or not of different kinds; mixing of sugar or any other sweetening matter to any good;
simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
slaughter of animals;
simple testing, calibration, inspection or certification;
dilution with water or another substance that does not materially alter the characteristics of the good;
a production or pricing practice in respect of which it may be demonstrated, on the basis of a preponderance of evidence, that the object was to circumvent the provisions of this Chapter; or
any combination of two or more operations in subparagraphs (a) through (r)
For the purposes of paragraph 1, “simple” describes an activity which needs neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity.
Each Party shall provide that an originating good or material in the territory of one Party, under the terms of Article 3.2 (Origin Criteria) and all the other applicable requirements of this Chapter, that is incorporated in the production of a good in the territory of the other Party is considered to originate in the territory of the other Party.
Each Party shall provide that a good containing non-originating materials that does not satisfy the applicable change in tariff classification requirement or wholly obtained requirement specified in Annex 3A (Product Specific Rules of Origin) for the good is nonetheless originating if:
in the case of a good in Chapters 1 through 3, 5, 6, 10 and 14 of the Harmonized System:
the value of those non-originating materials does not exceed 7.5 percent of the value of the good; or
the net weight of those non-originating materials does not exceed 7.5 percent of the net weight of the good;
and the good satisfies all other applicable requirements of this Chapter;
in the case of a good in Chapters 4, 7 through 9, 11 through 13 and 15 through 24 of the Harmonized System:
the value of those non-originating materials does not exceed
12.5 percent of the value of the good; or
the net weight of those non-originating materials does not exceed 12.5 percent of the net weight of the good;
and the good satisfies all other applicable requirements of this Chapter; or
in the case of a good in Chapters 25 through 98 of the Harmonized System, the value of those non-originating materials does not exceed
12.5 percent of the value of the good and the good satisfies all other applicable requirements of this Chapter.
If a good is also subject to a qualifying value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for any applicable qualifying value content requirement.
Each Party shall provide that a fungible good or material is treated as originating based on the:
physical segregation of each fungible good or material; or
use of any inventory management method recognised in the generally accepted accounting principles of the Party where the production is performed, if the fungible good or material is commingled, provided that the inventory management method selected is used throughout the fiscal year of the person that selected the inventory management method.
The inventory management method chosen must:
allow a clear distinction to be made between originating and non- originating materials including materials of undetermined origin acquired or kept in stock; and
ensure that, over the relevant accounting period of 12 months, no more goods or materials receive originating status than would have been the case if the fungible goods or materials had been physically segregated.
For greater certainty and in accordance with subparagraph 1(b) of Article 3.24 (Record Keeping Requirements), a producer using an inventory management system shall keep records of the operation of the system that are necessary for the authority of the Party concerned to verify compliance with the provisions of this Chapter.
Each Party shall provide that the origin of the accessories, spare parts, tools or instructional or other information materials presented with a good:
shall be disregarded in determining whether a good satisfies a process or change in tariff classification or wholly obtained requirement for the good; and
shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good, if the good is subject to a qualifying value content requirement
Paragraph 1 shall only apply where:
the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the good; and
the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.
Packaging and Packing Materials
Each Party shall provide that for the purpose of determining whether a good is originating, packaging and packing materials and containers in which a good is packaged for retail sale shall, if classified with the good, be:
disregarded in determining whether a good satisfies a process or change in tariff classification or wholly obtained requirement for the good; and
taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good.
Each Party shall provide that packaging and packing materials and containers, used for the shipment of a good shall be disregarded in determining whether a good is originating.
Indirect materials shall neither be considered originating nor non-originating for the purposes of calculating qualifying value content pursuant to Article 3.5 (Qualifying Value Content).
Each Party shall provide that an originating good retains its originating status if the good has been transported to the importing Party without passing through the territory of a non-Party.
Each Party shall provide that an originating good transported through or stored in a non-Party shall retain its originating status provided it:
remains under customs control, such as in a warehouse, and is not released to free circulation or trade4 in the territory of any non-Party; and
does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, splitting up of loads, separation from bulk, storing, labelling, marking, bottling,5 or any operation necessary to preserve it in good condition.
An importer shall provide to the customs authority of the importing Party upon request:
information, including documentation, demonstrating that the conditions set out in paragraph 2 have been fulfilled; and
where bottling has taken place in a non-Party, transportation documents and commercial documents indicating the entire transport route of the good from the exporting party to the importing party, and information including documentation demonstrating that the good remained under customs control, such as a non-manipulation certificate issued by a customs authority in the non-party.
4 For greater clarity, free circulation includes trade or consumption.
5 For greater certainty, bottling applies only to filling into bottles from bulk of goods of heading 2208 of the Harmonized System and where appropriate mere dilution with water that does not alter the origin of the bottled good.
Article Article 3.15 Proof of Origin
Each Party shall provide that a claim for preferential tariff treatment is based on an applicable proof of origin:
for importers in the United Kingdom, an applicable proof of origin shall be:
an origin declaration completed by the exporter or producer;
a certificate of origin issued by an issuing authority; or
the importer’s knowledge that the good is originating; and
for importers in India, an applicable proof of origin shall be an origin declaration completed by the exporter or producer.
Each Party shall provide that an origin declaration or a certificate of origin:
is valid for 12 months from the date of completion in the case of an origin declaration, or date of issue in the case of a certificate of origin, or for such longer period specified by the laws and regulations of the importing Party;
is submitted to the customs authority of the importing Party in accordance with the laws and regulations of the importing Party;
shall follow the appropriate prescribed structure as set out in Annex 3B (Origin Declaration Template) or Annex 3C (Certificate of Origin Template);
must be in writing, including electronic format;
must be accompanied by an invoice or any other commercial document that describes the goods concerned in sufficient detail to enable them to be identified;
may apply to importations of a single shipment of one or more goods; and
shall be in the English language.
For the United Kingdom, an origin declaration or a certificate of origin may apply to importations of multiple shipments of identical goods within any period specified in the origin declaration or the certificate of origin, where such period does not exceed 12 months.
In exceptional circumstances, the customs authority of the importing Party may accept a proof of origin for the purpose of granting preferential tariff treatment even after the expiry of its validity provided the failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter and the goods have been imported before the expiry of the validity period.
An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice or other commercial document referred to in subparagraph 2(e) was issued in a non-Party or not issued by the exporter or producer of a good, provided that it meets the requirements in this Chapter.
Subject to paragraph 7, each Party shall provide that a proof of origin shall be issued or completed prior to or at the time of importation.
Notwithstanding paragraph 6, a proof of origin may be completed after importation, provided that the good was originating at the time of importation in order to qualify for a late claim as set out in Article 3.20 (Refunds and Claims for Preferential Tariff Treatment after Importation). A proof of origin completed after importation shall bear the words “completed retrospectively” and shall include an explanation as to why the proof of origin is completed retrospectively.
A late claim made in accordance with Article 3.20 (Refunds and Claims for Preferential Tariff Treatment after Importation) shall not be rejected based on the explanation referenced in paragraph 7, if the good was originating at the time of importation.
If unassembled or disassembled goods within the meaning of General Rule 2(a) of the Harmonized System are imported by more than one shipment, a single origin declaration for such goods may be used on request of the importer and in accordance with the requirement laid down by the customs authority of the importing Party.6
Basis of a Claim for Preferential Tariff Treatment
The United Kingdom shall provide that if the importer of a good makes a claim for preferential tariff treatment based on the importer’s knowledge that the good is originating, the claim is made subject to the importer having documentation demonstrating that the good is originating. Such documentation may have been provided to the importer by the exporter, producer or any other person.
Each Party shall provide that if a producer declares the origin of a good, the origin declaration is completed on the basis of the producer having information that the good is originating.
6 For India, this includes a requirement to use a single import declaration for such goods.
Each Party shall provide that, if the exporter is not the producer of the good and the exporter declares the origin of a good, the origin declaration is completed on the basis of the exporter having information to demonstrate that the good is originating, which may include a reliance on the producer’s information.
India shall provide that if the issuing authority issues a certificate of origin, the certificate of origin is issued on the basis of the issuing authority receiving information that the good is originating from the exporter or the producer.
For greater certainty, nothing in this Article shall be construed to allow the importing Party to require an importer to request the exporter or producer to provide confidential information to the importer.
For the purpose of enabling India to establish the authenticity of an origin declaration prior to an Indian importer making a claim for preferential tariff treatment, subject to paragraph 8 and Annex 3E (Data Protection and Processing of Personal Information), there shall be an authentication process that is provided for in accordance with paragraph 7.
7 The Parties shall, on entry into force of this Agreement, agree and provide for the modalities of the authentication process referred to in paragraph 6 which shall include ensuring that the necessary systems for enabling the electronic exchange of information are in place, following the framework set out in Annex 3D (Framework for the Authentication Process of Origin Declarations).
8. Annex 3E (Data Protection and Processing of Personal Information) shall apply to information processed by the Parties or shared between the Parties pursuant to the authentication process referred to in paragraph 7 and Annex 3D (Framework for the Authentication Process of Origin Declarations). The Parties shall, if appropriate, mutually agree to modify Annex 3E (Data Protection and Processing of Personal Information).
A certificate of origin shall be issued by an issuing authority.
India shall exchange names of the issuing authorities and their specimen seals with His Majesty’s Revenue and Customs.
India shall promptly inform His Majesty’s Revenue and Customs of any change in names of the issuing authorities and their specimen seals.
Exemptions from Proof of Origin Requirements
For the United Kingdom, by way of derogation from Articles 3.15 (Proof of Origin) and 3.16 (Basis of a Claim for Preferential Tariff Treatment), provided
that a good has been declared to customs as meeting the requirements of this Chapter and the customs authority of the United Kingdom has no reasonable doubts as to the veracity of that customs declaration, the United Kingdom shall grant preferential tariff treatment to that good if:
the customs value of the importation does not exceed 1,000 pounds sterling or any higher amount as the United Kingdom may specify; or
it is a good for which the United Kingdom has waived the requirements set out in Articles 3.15 (Proof of Origin) and 3.16 (Basis of a Claim for Preferential Tariff Treatment).
At the first meeting of the Working Group on Rules of Origin, the Parties may commence a review of this Article. The review shall consider the introduction of an exception to Articles 3.15 (Proof of Origin) and 3.16 (Basis of a Claim for Preferential Tariff Treatment) for all low value goods.
Paragraph 1 does not apply if the importation forms part of a series of importations which the customs authority of the United Kingdom reasonably considers to have been carried out or planned for the purpose of evading compliance with its laws and regulations governing claims for preferential tariff treatment made under this Agreement.
A Party shall provide that the importer shall be responsible for the correctness of the declaration referred to in paragraph 1 of this Article and for compliance with the requirements of this Chapter.
Determinations of Claims for Preferential Tariff Treatment
Except as otherwise provided in paragraph 2, each Party shall grant a claim for preferential tariff treatment made in accordance with this Chapter for a good that, on or after the date of entry into force of this Agreement, arrives in that Party or is released from customs control in that Party.
The importing Party may deny a claim for preferential tariff treatment if:
it determines that the good does not qualify as originating within the terms of this Chapter or does not satisfy the requirements of this Chapter;
pursuant to a verification under Article 3.25 (Verification of Origin), it has not received sufficient information, including any information that may have been received or provided by the competent authority of the exporting Party, to determine:
that the good qualifies as originating, or
that the importer, exporter, or producer has complied with the requirements of this Chapter;
the exporter, producer, or importer fails to respond to a written request for information in accordance with Article 3.25 (Verification of Origin); or
the importer, exporter, or producer fails to comply with the relevant requirements for obtaining preferential tariff treatment.
If the importing Party denies a claim for preferential tariff treatment, it shall issue a determination to the importer that includes the reasons for the determination. The customs authority of the importing Party may also share the determination and reasons for the determination with the customs authority of the exporting Party.
Refunds and Claims for Preferential Tariff Treatment After Importation
Each Party shall provide that:
an importer may make a late claim for preferential tariff treatment; and
subject to paragraph 2, it shall refund any excess duties paid for a good, if the importer did not make a claim for preferential tariff treatment at the time of importation, provided that the good would have qualified for preferential tariff treatment at the time of importation.
As a condition for a refund of excess duties under subparagraph 1(b), the importing Party shall require that the importer:
makes a claim for preferential tariff treatment in accordance with Article 3.15 (Proof of Origin); and
provides such documentation relating to the importation of the good as the importing Party may require. This may include a copy of the origin declaration where a claim is based on an origin declaration.
Each Party shall provide that a late claim for preferential tariff treatment may be made no later than one year after the date of importation or a longer period if specified in the importing Party’s laws and regulations.
Incorrect Claims for Preferential Tariff Treatment
Each Party shall provide that, if the importer has reason to believe that the claim for preferential tariff treatment is based on incorrect information that could affect the accuracy or validity of the claim, the importer shall immediately correct the documentation relating to importation, notify the customs authority of the importing Party and pay any customs duty and, if applicable, penalties owed.
Each Party shall encourage its customs authority, when considering imposing a penalty in relation to a claim for preferential tariff treatment, to consider as a significant mitigating factor a notification given prior to the discovery of that error by the Party and, provided that in accordance with paragraph 1, the importer corrects the error and pays any duties owing.
A Party shall not reject a proof of origin due to minor errors or discrepancies, omissions of information or typing errors or formatting errors, provided these minor errors or discrepancies do not create doubt as to the originating status of a good.
Each Party shall provide that, if its customs authority determines that a proof of origin in respect of a good imported into that Party is illegible or defective on its face, the importer shall be granted a period of 30 days from the date of communication from the customs authority of the importing Party to provide a copy of the corrected proof of origin.
Each Party shall adopt or maintain measures imposing, where appropriate, criminal, civil, or administrative penalties for violations of its laws and regulations relating to this Chapter.
Record Keeping Requirements
Each Party shall provide that an importer claiming preferential tariff treatment is required to keep and provide to the customs authority of the importing Party upon request:
the documentation related to the importation, including any origin declaration or certificate of origin that served as the basis for the claim; and
any records necessary to demonstrate the good satisfies the requirements for obtaining originating status for a period of at least four years from the date of importation of the good, or such longer period as required by the laws and regulations of the importing Party.
Each Party shall provide that a producer or exporter is required to keep for a period of five years from the date of issuance of the certificate of origin or completion of the origin declaration, or such longer period as the exporting
Party specifies, documentation related to the importation, including any origin declaration or certificate of origin and, where applicable, information from the supplier and all records thereof to prove origin.7
Each Party shall provide that an importer, exporter or producer in that Party may choose to maintain the records in paragraphs 1 and 2 in any medium that allows for prompt retrieval, including electronic, optical, magnetic, or written form in accordance with that Party’s laws and regulations.8
For greater certainty, these obligations shall apply to the inventory management system of the producer.
For greater certainty, the verification of origin process set out below is subsequent to the checking of authenticity of the proof of origin in accordance with Article 3.16 (Basis of a Claim for Preferential Tariff Treatment). The mechanism based on Annex 3D (Framework for the Authentication Process of Origin Declarations) may be amended by mutual agreement by the Subcommittee on Trade in Goods further to consideration by the Working Group on Rules of Origin.
Where a claim for preferential tariff treatment is based on the importer’s knowledge pursuant to paragraph 1 of Article 3.15 (Proof of Origin), for the purpose of determining whether a good imported into the United Kingdom is originating, the customs authority of the United Kingdom may conduct a verification by a written request for information from the importer of the good.9
Where a claim for preferential tariff treatment is based on an origin declaration or a certificate of origin, for the purpose of determining whether a good imported into the importing Party is originating, the customs authority of the importing Party may conduct a verification of the claim by requesting, in writing, information from the importer of the good in accordance with the laws and regulations of the importing Party.
Where the customs authority of the importing Party considers the information obtained under paragraph 3 is not sufficient to make a determination of origin, the customs authority of the importing Party shall make a written request for information from the competent authority of the exporting Party. The customs authority of the importing Party shall seek information necessary to verify the origin of the good and pertaining to the fulfilment of the requirements of this
7 For India, this paragraph shall also apply to the issuing authority.
8 For India, this paragraph shall also apply to the issuing authority.
9 For greater certainty, if a claim for preferential tariff treatment is based on the importer’s knowledge that the good is originating, the customs authority of the United Kingdom :shall not request information from the competent authority of India to complete a verification under this Chapter.
Chapter Chapter. the Request Shall Be Made No Later Than Two Years after the Date on Which the Claim for Preferential Tariff Treatment Was Made.
A request for assistance relating to the verification of origin in respect of a claim for preferential tariff treatment under this Agreement may be made after the two-year time period set out in paragraph 4 in accordance with the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India on Cooperation and Mutual Administrative Assistance in Customs Matters signed in London on 31 May 2021.10 Such requests may include a request for the information referred to in paragraph 6. For greater certainty, Article 3.19 (Determinations of Claims for Preferential Tariff Treatment) remains applicable pursuant to such a request. In the case of suspected fraud, collusion, wilful misstatement, and suppression of facts where such a request is made within a period of five years from the date on which the claim for preferential tariff treatment was made, the requested Party shall ensure that it responds to the request within 12 months. In exceptional cases, the Parties may by mutual agreement agree to extend this period for a further six months.
A request made pursuant to paragraph 4 may also include a request for the competent authority of the exporting Party to verify specific information held by the exporter, producer or supplier necessary to determine the origin of the good, such as:
where the origin criterion is wholly obtained pursuant to subparagraph
(a) of Article 3.2 (Origin Criteria), the applicable category (such as harvesting, mining, fishing), and the place of production;
where the origin criterion is based on the good having been produced entirely pursuant to subparagraph (b) of Article 3.2 (Origin Criteria), the information on the origin of the materials used, including information referred to in subparagraphs (d), (e) and (f), and the place of production;
where the origin criterion is based on the good satisfying all applicable requirements of Annex 3A (Product Specific Rules of Origin) in accordance with subparagraph (c) of Article 3.2 (Origin Criteria), the information on the origin of the materials, including information referred to in subparagraphs (d), (e) and (f), and the place of production;
where the origin criterion is based on a change in tariff classification, a list of all the non-originating materials used in the production of the good in a Party, including their tariff classification (in two, four, or six- digit format, depending on the relevant product-specific rule of origin);
where the origin criterion is based on a value method, the value of the final good and the value of all the non-originating materials used in the production of that good if the build down method is used or the value