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1[Annexure-B

[see rule 3]

Product Specific Rules

Rule 1

definitions

 

For the purposes of this Annexure:

 

  1. “WO” means wholly obtained;
  2. “CC” means change to this chapter from any other chapter;
  3. “CTH” means change to this heading from any other heading;
  4. “CTSH” change to this subheading from any other subheading;
  5. “SO” means specific operations;
  6. “VA” means value addition as per sub-rule (2) of rule 3. The percentages are on an FOB basis. However, in the case that Ex Works price is the basis, the value addition shall be 5 percentage points lower. For example, 40 per cent. value addition on the basis of FOB value and 35 per cent. value addition on the basis of Ex-Works price.

Notwithstanding the above, in the case of products under HS 71, the value addition must be on the basis of FOB value;

 

  1. “Chapter” means a chapter of the HS;
  2. “Heading” means the first four digits in the tariff classification number under the HS; and
  3. “Sub heading” means the first six digits in the tariff classification number under the HS.

 

Rule 2

Review

Both Parties agree to review the Product Specific Rules  (PSR) within two years of entry into force of these rules.

 

 

 

TABLE 1

PRODUCT SPECIFIC RULES

 

No.

HS Code

Description of Product

Product Specific Rule (PSR)

1.

Chapter 1

Live animals.

WO

2.

Chapter 2

Meat and edible meat offal.

WO

3.

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates.

WO

4.

Chapter 4

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.  

WO  

5.

Chapter 5

Products of animal origin, not elsewhere specified or included.

WO

6.

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

WO

7.

Chapter 7

Edible vegetables and certain roots and tubers.

WO

8.

Ex Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons.

WO

9.

 080132

-- Shelled (Cashew kernel)

CTSH

10.

Chapter 9

Coffee, tea, maté and spices.

CTSH + VA 40%  

11.

Chapter 10

Cereals.

WO

12.

Chapter 11

Products of the milling industry; malt; starches; insulin; wheat gluten.

CTH + VA 40%

13.

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

WO

14.

Ex Chapter 13

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

WO

15.

1302

Vegetable saps and extracts

CTH + VA 40%

16.

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included.

WO

17.

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

CTSH +VA 40%

18.

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.

CTH+VA 40%  

19.

Ex Chapter 17

Sugars and sugar confectionery.

WO

20.

1701

Cane or beet sugar

CTSH + VA 40%  

21.

1702

Other sugars

CTSH + VA 40%

22.

1704

Sugar confectionery

CTH + VA 40%

23.

Ex Chapter 18

Cocoa and cocoa preparations

WO

24.

1803

Cocoa paste, whether or not defatted.

CTH + VA 40 %  

25.

1804

Cocoa butter, fat and oil

CTH + VA 40 %  

26.

1805

Cocoa powder, not containing added sugar or other sweetening matter.

CTH + VA 40%  

27.

1806

Chocolate and other food preparations containing cocoa.

CTSH + VA 40%  

28.

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products.

CTH + VA 40%

29.

Ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants.

CC + VA 40 %

30.

2007-2009

Jams, Fruit Jellies, Marmalades, fruit or nut purees/pastes, other fruit/nut preparations, fruit juices etc

CTH +VA 40%

31.

Chapter 21

Miscellaneous edible preparations.

CTH+ VA 40%  

32.

Ex Chapter 22

Beverages, spirits and vinegar

WO

33.

2201, 2202,

Ex2206, 2209

Non-alcoholic beverages and vinegar

CTH + VA 40%

34.

Ex 2207, Ex 2208

Undenatured ethyl alcohol for medical use  

CTH + VA 40%

35.

Chapter 23

Residues and waste from the food industries; prepared animal fodder.

CC + VA 40%

36.

2308,2309

Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding

CTH +VA 40%

37.

Chapter 24

Tobacco and manufactured tobacco substitutes.

WO

38.

Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and cement.

CTSH + VA 40%  

39.

Chapter 26

Ores, slag and ash.

CTSH + VA 40%  

40.

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

CTSH + VA 40%  

41.

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

CTSH + VA 40%  

42.

Chapter 29

Organic chemicals.

CTSH + VA 40%  

43.

Chapter 30

Pharmaceutical products.

CTSH + VA 40%

44.

Chapter 31

Fertilisers.

CTSH + VA 40%

45.

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

CTSH + VA 40%

46.

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

CTSH + VA 40%  

47.

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes" and dental preparations with a basis of plaster.

CTSH + VA 40 %  

48.

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes.

CTSH + VA 40%  

49.

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

CTSH + VA 40%  

50.

Chapter 37

Photographic or cinematographic goods.

CTSH + VA 40%  

51.

Chapter 38

Miscellaneous chemical products.

CTSH + VA 40%  

52.

Chapter 39

Plastics and articles thereof.

CTSH + VA 40% VA

53.

Ex Chapter 40

Rubber and articles thereof.

CTSH + VA 40%  

54.

400110

- Natural rubber latex, whether or not pre-vulcanised

WO

55.

400121

-- Smoked sheets

WO

56.

400122

-- Technically specified natural rubber (TSNR)

WO

57.

400129

Other (Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR)

WO

58.

Chapter 41

Raw hides and skins (other than furskins) and leather.

CTSH + VA 40%  

59.

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut).

CTH + VA 40%  

60.

Chapter 43

Furskins and artificial fur; manufactures thereof.

CTH + VA 40%  

61.

Chapter 44

Wood and articles of wood; wood charcoal.

CTSH + VA 40%  

62.

Chapter 45

Cork and articles of cork.

CTH + VA 40%  

63.

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

CTSH + VA 40%

64.

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

CTSH + VA 40%  

65.

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard.

CTSH + VA 40%  

66.

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

CTSH + VA 40%  

67.

Chapter 50

Silk.

CTSH + VA 40%  

68.

Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

CTSH + VA 40%

69.

Ex Chapter 52

Cotton

CTSH + VA 40%  

70.

5201

Cotton, not carded or combed.

WO

71.

5202

Cotton waste (including yarn waste and garnetted stock).

WO

72.

5203

Cotton, carded or combed.

WO

73.

5204

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

WO

74.

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

CTSH + VA 40%

75.

Chapter 54

Man-made filaments

CTSH + VA 40%  

76.

Chapter 55

Man-made staple fibres

CTSH + VA 40%  

77.

Chapter 56

Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof

CTH + VA 40%

78.

Chapter 57

Carpets and other textile floor coverings

CTH + VA 40%

79.

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

CTH + VA 40%

80.

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

CTH + VA 40%

81.

Chapter 60  

Knitted or crocheted fabrics

CTH + VA 40%

82.

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted  

CTH + VA 40%  

83.

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted  

CTH + VA 40%

84.

Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

CTH + VA 40%

85.

Chapter 64

Footwear, gaiters and the like; parts of such articles

CTH + VA 40%

86.

Chapter 65

Headgear and parts thereof

CTH + VA 40%

87.

Chapter 66

Umbrellas, sun umbrellas, walkingsticks, seat-sticks, whips, ridingcrops, and parts thereof

CTSH + VA 40%

88.

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

CTSH + VA 40%

89.

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

CTSH + VA 40%

90.

Chapter 69

Ceramic products

CTSH + VA 40%

91.

Chapter 70

Glass and glassware

CTSH + VA 40%

92.

Ex Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin  

CTSH + VA 40%

93.

7102

Diamonds

CTSH + VA 6%  

100.

Ex711311

Silver Filigree work (plain)

CTSH + 3.5% VA

101.

Ex711311

Silver Jewellery set with gems (studded)

CTSH + 6%VA  

102.

Ex711311

Other articles of silver jewellery (plain)

CTSH +6% VA  

103.

Ex711311

Parts of plain silver jewellery

CTSH + 3.5%VA

104.

Ex711319

Jewellery of gold unset

CTSH + 3.5% VA

105.

Ex711319

Jewellery of gold set with pearls

CTSH +6% VA  

106.

Ex711319

Jewellery of gold set with diamonds

CTSH +7% VA  

107.

Ex711319

Jewellery of gold set with precious and semi- precious stones other than diamonds

CTSH + 6% VA  

108.

Ex711319

Jewellery of platinum unset

CTSH + 3.5% VA

109.

Ex711319

Parts of plain gold jewellery  

CTSH +3.5%VA

110.

Ex711319

Articles of other precious metal

CTSH + 3.5%VA

111.

Ex Chapter 72

Iron and steel

CTSH + VA 40%

112.

7206-7229

Iron & Steel

 Melt and Pour in the Parties  

113.

Chapter 73

Articles of iron or steel

CTSH + VA 40%  

114.

Ex Chapter 74

Copper and articles thereof

CTSH + VA 40%

115.

740710  

Bars, rods and profiles of refined copper

(Melt, cast and rolled) or (CTSH + VA 40%)

116.

740811,

740819

Wire of refined copper

(Melt, cast and rolled) or (CTSH + VA 40%)

117.

Chapter 75

Nickel and articles thereof

CTSH + VA 40%

118.

Chapter 76

Aluminium and articles thereof

CTSH + VA 45%  

119.

Chapter 78

Lead and articles thereof

CTSH + VA 40%

120.

Chapter 79

Zinc and articles thereof

CTSH + VA 40%

121.

Chapter 80

Tin and articles thereof

CTSH + VA 40%

122.

Chapter 81

Other base metals; cermets; articles thereof

CTSH + VA 40%

123.

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

CTSH + VA 40%

124.

Chapter 83

Miscellaneous articles of base metal

CTSH + VA 40%

125.

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts

thereof except for

CTH + VA 40%  

126.

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

CTH + VA 40%  

127.

Chapter 86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

CTSH + VA 40%

128.

Ex Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

CTH + VA 45%  

129.

8716

Trailers and Semi-Trailers

CTSH + VA 40%

130.

Chapter 88

Aircraft, spacecraft, and parts thereof

CTSH + VA 40%

131.

Chapter 89

Ships, boats and floating structures

CTSH + VA 40%

132.

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or  surgical instruments and apparatus; parts and accessories thereof

CTSH + VA 40%

133.

Chapter 91

Clocks and watches and parts thereof

  CTSH + VA 40%

134.

Chapter 92

Musical instruments; parts and

accessories of such articles

CTH + VA 40%

135.

Chapter 93

Arms and ammunition; parts and accessories thereof

CTH + VA 40%

136.

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

CTH + VA 40%

137.

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

CTH + VA 40%

138.

Chapter 96

Miscellaneous manufactured articles

CTSH + VA 40%

139.

Chapter 97

Works of art, collectors’ pieces and antiques

CTSH + VA 40%

 

]

 

 

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.