2.93 — Rules of Origin (Non-Preferential)

(a) Rules of Origin (Non-Preferential) criteria are as under:

• (i) Goods are to be manufactured by the exporting entity as per the definition of “Manufacture” in Paragraph 11.31 of FTP; and

• (ii) If imported inputs (Duty Paid or Duty Free) have been used for the production of export product, the export product can be considered to be originating in India (Non-Preferential) only if the imported inputs undergo the processing/ operations that exceed the following:

(i) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting;

(ii) changes of packing and breaking up and assembly of consignments;

(iii) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;

(iv) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(v) affixing of marks, labels or other like distinguishing signs on products or their packaging;

(vi) simple mixing of products;

(vii) simple assembly of parts of products to constitute a complete product;

(viii) disassembly;

(ix) slaughter which means the mere killing of animals; and

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(x) mere dilution with water or another substance that does not materially alter the characteristics of the products.

(b) Government has also nominated certain agencies to issue Non-Preferential Certificate of Origin (CoO). These CoOs evidence origin of goods and do not bestow any right to preferential tariffs. List of notified agencies is provided in Appendix–2E. In addition, agencies authorised to issue Preferential CoO are also authorised to issue Non-Preferential CoO.

(c) Exporters required to obtain a Non-Preferential Certificate of Origin (CoO) must submit their applications online via https://www.trade.gov.in to any of the agencies listed in Appendix 2E.

• (i) Copy of Invoice and packing list is required to be uploaded along with the online application.

• (ii) Fee of Rs.200/- is applicable for each Certificate of Origin including attestation of any additional documents.

(d)

• (i) The issuing agency would ensure that goods are of Indian origin as per criteria defined at para (a) above before granting an eCoO (NonPreferential). Certificate shall be issued as per format specified at Annexure-II of Appendix 2E.

• (ii) Any correction in an existing eCoO may be requested online as an inlieu CoO application to the issuing agency.

• (iii)Any agency desirous of enlistment under Appendix–2E may submit their application as per Annexure-I to Appendix 2E to DGFT.

• (e) Non-preferential - Self Certification: Manufacturer exporters who are also Status Holders shall be eligible to self-certify their goods as originating from India, if goods qualify the criteria, as laid down in (a) above, as per Annexure – III to Appendix 2E.

• (f) Agencies may issue Back-to-Back Certificates of Origin (NonPreferential) for goods not of Indian origin for re-export, trans-shipment, merchanting trade purposes. These certificates shall be issued based on documentary evidence confirming the goods’ origin based on the foreign country of origin. The details of the supporting documentary evidence and the Country of Origin must be explicitly mentioned on the back-toback CoO (NP) issued.

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