COST SHEET FOR CERTIFICATE OF ORIGIN USING RULES OF ORIGIN скачать в хорошем качестве

COST SHEET FOR CERTIFICATE OF ORIGIN USING RULES OF ORIGIN

✅ What are **Rules of Origin**? 📘 Types of Rules of Origin (Under IUCEPA): 1. *Wholly Obtained (WO):* Goods that are entirely produced in India/UAE — e.g., agricultural products, fish caught in territorial waters. 2. *Substantial Transformation (CTC/VA):* Goods manufactured using imported inputs but undergo sufficient processing to qualify as originating: *Change in Tariff Classification (CTC):* HS code of final product is different from that of imported inputs. *Value Addition (VA):* Minimum percentage of local value addition (e.g., 40%) is required. --- 📌 Example under IUCEPA: #### Scenario: You are exporting *men’s cotton shirts* (HS Code: 6205.20) from *India to UAE* under IUCEPA. #### Raw Material: Cotton fabric is imported from China. Stitching, finishing, and packing are done in India. #### Rule of Origin (as per IUCEPA): *CTH Rule (Change in Tariff Heading)**: If raw materials fall under a different HS heading than the final product **AND* *Minimum 40% Indian value addition* is achieved → Then product is considered *originating* in India. #### ✅ Result: If your Indian stitching unit adds sufficient value and the HS code changes from raw cotton fabric (say, 5208) to ready shirt (6205.20), *you qualify* for **preferential duty in UAE**. --- Required Document: To avail benefit, you must apply for a *Certificate of Origin (Preferential)* through **Trade Connect Portal (DGFT India) (www.trade.gov.in) 🎯 Importance for Exporters: Reduce UAE import duty to *zero or low rate* under IUCEPA. Gain *price competitiveness* in UAE market. How to Prepare Cost Sheet for Preferential Certificate of Origin | IUCEPA Rules Explained with Shirt Example Welcome to Kalp Shah GST & Export Import Classes! 👔 Using a real-life example of shirt manufacturing, we break down how to include: Imported fabric Buttons Thread Labour and overheads ...and calculate local value addition to meet the Rules of Origin (ROO) under IUCEPA. 📌 💡 Perfect for: ✔️ Exporters to UAE ✔️ DGFT consultants ✔️ Customs brokers ✔️ Trade compliance professionals ✔️ CA & CS working in export-import compliance 🧾 Bonus: We also show you how to link cost sheet data with your COO application on the DGFT Trade Connect Portal. 🔔 Don’t forget to Like, Share & Subscribe to our channel for more export-import practical training! 📞 For consultancy or training, contact us: 🌐 www.legalsahayata.com | 📲 80000 28250 1 GSP Normal COO TIMELINE : before or at the time of export Retrospective/Retroactive CoO : After shipment 2 SAFTA Normal COO TIMELINE : at the time of exportation or within 3 working days Retrospective/Retroactive CoO : beyond 3 working days but no longer than 45 days of shipment 3 ITFTA Normal COO TIMELINE : at the time of exportation Retrospective/Retroactive CoO : After shipment, but not later than 45 days from the date of shipment. 4 ISCECA Normal COO TIMELINE : at the time of export or within 3 working days from the date of shipment Retrospective/Retroactive CoO : Beyond 3 working days but no longer than one year from the date of shipment 5 ICPTA Normal COO TIMELINE : not before the date of commercial invoice, but in the same date or within following 60 days ------ 6IMPTA Normal COO TIMELINE : not before the date of commercial invoice, but in the same date or within following 60 days ------ 7 AIFTA Normal COO TIMELINE : at the time of exportation or within 3 working days from the date of shipment Retrospective/Retroactive CoO : Beyond 3 working days but no longer than 12 months from the date of shipment 8 IKCEPA Normal COO TIMELINE : at the time of exportation or within 7 working days from th date of shipment Retrospective/Retroactive CoO : Beyond 7 working days but no later than one year from the date of shipment 9 IMCECPA Normal COO TIMELINE : at the time of shipment or within 3 working days from the date of shipment Retrospective/Retroactive CoO : Beyond 3 working days but not later than nine months from the date of shipment 10 IJCEPA Normal COO TIMELINE : at the time of shipment or within 3 days of the date of shipment. Retrospective/Retroactive CoO : Beyond 3 days but no later than 12 months from the date of shipment. 11 GSTP : Normal COO TIMELINE : before or at the time of shipment ------ 12 APTA Normal COO TIMELINE : at the time of exportation or within 3 working days from the date of shipment ------ 13 SAPTA before or at time of export ------ 14 ISFTA before or at the time of shipment ------ 15 IUCEPA Normal COO TIMELINE : prior to or within 5 working days of date of exportation Retrospective/Retroactive CoO : Beyond 5 days but no later than 12 months from the date of shipment. 16 INDAUS ECTA Normal COO TIMELINE : prior to or within 5 working days of date of exportation Retrospective/Retroactive CoO : Beyond 5 days but no later than 12 months from the date of shipment. -