Page 43 - ELT_1st July 2020_Vol 373_Part 1

2020 ] “CERTIFICATE OF ORIGIN” UNDER CUSTOMS LAW A17

(viii) Norway
(ix) Australia (only to LDCs)
(x) Switzerland
(xi) Bulgaria.
Normally, Customs of GSP offering countries require information in
Form ‘A’ (prescribed for GSP Rules of Origin) duly filled by exporters of benefi-
ciary countries and certified by the authorized agencies.
 List of agencies authorized to issue GSP Certificate of Origin is giv-
en at Appendix-4A to the Handbook of Procedures, Vol. I.

Global System of Trade Preference (GSTP)
Under GSTP, tariff concessions are exchanged among developing coun-
tries who have signed agreement. Presently 46 countries are members of GSTP
and India has exchanged tariff concessions with 12 countries on a limited num-
ber of products.
 Export Inspection Council (EIC) is sole agency authorized to issue
Certificate of Origin under GSTP.
SAARC Preferential Trading Agreement (SAPTA)
SAARC members namely India, Pakistan, Nepal, Bhutan, Bangladesh,
Sri Lanka and Maldives offering tariff concessions among SAARC countries;
 List of agencies, authorised to issue CoO under SAPTA are notified
under Appendix-4B.
Asia-Pacific Trade Agreement (APTA)
APTA offers liberalization of tariff and non-tariff barriers in order to ex-
pand trade in goods in Economic and Social Commission for Asia and Pacific
(ESCAP) region. Presently, Bangladesh, Sri Lanka, South Korea, India and China
are exchanging tariff concessions under APTA.
List of Agencies authorized to issue Certificate of Origin under APTA is
given in Appendix-4B to the Handbook of Procedures, Vol. I.
India-Sri Lanka Free Trade Agreement (ISLFTA)
This Free Trade Agreement is between India and Sri Lanka which offers
tariff concession by the Governments of both countries.
 Export Inspection Council is sole agency to issue Certificate of
Origin under this agreement.

India-Afghanistan Preferential Trade Agreement
This preferential trade agreement is between Governments of India and
Afghanistan.
 Export Inspection Council is the sole agency to issue Certificate of
Origin under this Agreement.
India-Thailand Framework Agreement for Free Trade Area
India and Thailand have signed protocol to implement Early Harvest
Scheme under India-Thailand Free Trade Agreement offering tariff preferences
for imports on items of Early Harvest Scheme only to those products which satis-
fy Rules of Origin criteria notified by the Department of Revenue, Ministry of
Finance vide Notification No. 101/2004-Cus., dated 31-8-2004.
EXCISE LAW TIMES  1st July 2020  43