The application of the preferential tariff arrangements under the Comprehensive Economic Partnership Agreement between Japan and the Republic of INDIA (hereinafter referred to as `the Agreement`) requires in principle a certificate of origin at the time of the import declaration. To obtain preferential tariff treatment under the agreement, the goods to be imported must in principle be shipped directly to Japan. When goods are transhipped to Japan to a third country, a bill of lading or other relevant documents are required to obtain preferential tariff treatment. As mentioned above, the certificate of origin should in principle be presented at the time of the import declaration. However, importers may defer the presentation of a certificate of origin if they have unavoidable grounds for postponement authorised by the Director-General of the regional customs authorities, such as.B. in the event of a disaster, or where the Director-General of the regional customs authorities authorises the release of the goods before the import authorisation, on presentation of a security. The certificate of origin shall be referred to as the `COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE REPUBLIC OF INDIA AND JAPAN`, which is defined in Annex 3, Section 3, to the Agreement. The certificate must be issued on the basis of the declaration of the exporter or his authorised representative to certify that a product originates in India in accordance with the provisions of Chapter 3 of the Agreement. The certificate of origin issued shall be valid for 12 months from the date of issue. (Article 2, Article 68 of the Customs Law, Article 61(2) of the Law on Customs Duties 1, 4, 5, 7 and 8 of the Ordinance of the Customs Enforcement Office, §68-5-0 to 68-5-21 of the Basic Communication of the Customs Law, § 3-12 of the Basic Communication of Treaties and Agreements) Importers are not required to provide a certificate of origin for the importation of a shipment of a shipment whose total value does not exceed 200,000 yen. For Customs consultations, please contact the nearest Customs Adviser. For any questions, see No. 9301.
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