2.91 — Rules of Origin (Preferential)

• (a) The rules of origin are the rules that determine the origin of a good for the purpose of exports to a trading partner. Under an FTA, PTA or a unilateral tariff concession, the tariff concessions are granted by an importing country only when these prescribed rules of origin are adhered to. Rules of origin also facilitate in computation of trade statistics and for determination and imposition of trade remedial measures.

• (b) Some of the key criteria used in the determination of the rules of origin are:

  • (i) Wholly obtained

  • (ii) Change in tariff classification

  • (iii) Value addition

  • (iv) Non minimal operations

• (c) For exports under India’s FTAs, PTAs and GSP, specified agencies are authorised to issue the certificates of origin, they shall also provide services relating to issue of CoO, including details regarding rules of origin, list of items covered by an agreement, extent of tariff preference, verification and certification of eligibility. The list of these agencies authorised under the various FTAs/ PTAs is given in Appendix 2B

(d) <<deleted>>

• (e) In case of India- EFTA TEPA, Certificates of Origin may also be obtained on the basis of self-declaration by the exporter concerned, in addition to issuance of Certificate of Origin by an authorised agency".