Laws and sections by number or title, due dates, pages, and updates.
The Directorate General of Foreign Trade proposes an amendment to Para 2.93 of the Handbook of Procedures 2023 regarding Rules of Origin (Non-Preferential). The draft establishes criteria for determining the origin of goods for both exports and imports. For exports, it defines manufacturing requirements and processing thresholds. For imports, it sets criteria based on tariff heading changes or value addition. The proposal outlines procedures for issuing Non-Preferential Certificates of Origin and introduces self-certification for status holder exporters. Importers must provide a self-declaration of origin for goods clearance. Stakeholders may submit comments or suggestions via email to the Directorate General of Foreign Trade within 15 days of the publication date.
What you must do
Key dates
Who is affected
Thresholds
Ask about this trade notice
Government of India / भारतसरकार
Ministry of Commerce and Industry / वाणिज्यएवंवउद्योगमंत्रालय
Department of Commerce / वाणिज्यविभाग
Directorate General of Foreign Trade / विदेशव्यापारमहानिदेशालय
*****
Vanijya Bhawan, New Delhi
Dated: 14^th September, 2026
Trade Notice No. 27 /2026-27
To,
All Importers and Import Associations
All Exporters and Export Promotion Councils
All Trade Bodies and relevant stakeholders
Subject: Inviting comments/suggestions on Amendment in Para 2.93 of the Handbook of Procedures, 2023 – Rules of Origin (Non-Preferential) – reg.
Kind attention is drawn to the continued efforts of the Directorate General of Foreign Trade (DGFT) to facilitate trade and business through timely review and amendment of the Foreign Trade Policy and related procedures in line with evolving trade requirements and stakeholder needs.
In this context, it is proposed to amend Para 2.93 of the Handbook of Procedures, 2023, Rules of Origin (Non-Preferential). The proposed amendment seeks to comprehensively prescribe the Rules of Origin (Non-Preferential) for both exports and imports.
The proposed draft Public Notice amending Para 2.93 of the Handbook of Procedures, 2023 – Rules of Origin (Non-Preferential) is placed at Annexure-I.
In regard to the above, all stakeholders, including exporters, importers, Export Promotion Councils, Trade Bodies and other interested parties are invited to examine the Draft Public Notice placed at Annexure-I and furnish their comments, suggestions and inputs, if any, for further action.
Comments/suggestions may be submitted within 15 (Fifteen) days from the date of publication of this Trade Notice through e-mail at ramesh.dr@gov.in. Stakeholders are requested to clearly mention "Comments on Draft Amendment in Para 2.93 of the Handbook of Procedures, 2023 – Rules of Origin (Non-Preferential)" in the subject line of the email.
This Trade Notice is issued with the approval of the competent authority in accordance with Para 1.07A of FTP 2023.
[Signature]
(Daripelli Ramesh)
Deputy Director General of Foreign Trade
Email: ramesh.dr@nic.in
(Issued from File No: K-59025/5/2021-RMTR/ [E-46871])
Annexure- I
Draft Public Notice No. /2026-27
Subject: Amendment in Para 2.93 of the Handbook of Procedures, 2023 – Rules of Origin (Non-Preferential) – reg.
2.93 Rules of Origin (Non-Preferential)
(a) Rules of Origin (Non-Preferential) for exports 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:
(b) The Government has also nominated certain agencies to issue Non-Preferential Certificates of Origin (CoO) for exports. These CoOs evidence the origin of goods and do not confer any right to preferential tariffs. The list of notified agencies is provided in Appendix–2E. In addition, agencies authorised to issue Preferential CoOs are also authorised to issue Non-Preferential CoOs.
(c) Exporters required to obtain a Non-Preferential Certificate of Origin (CoO) for exports must submit their applications online via https://www.trade.gov.in to any of the agencies listed in Appendix 2E.
(d) Agencies authorised to issue Non-Preferential CoOs for exports
(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 the goods qualify the criteria laid down in (a) above, as per Annexure–III to Appendix 2E.
(f) Agencies may issue Back-to-Back Certificates of Origin (Non-Preferential) 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-to-back CoO (NP) issued.
(g) Rules of Origin (Non-Preferential) for Imports are as under:
(i) For goods falling under the ITC (HS) Codes corresponding to Chapters 01 to 14 of the ITC (HS) Schedule, the country of origin shall be the country where the goods are wholly obtained or produced, subject to a de-minimis tolerance of 1% of the value of the goods.
(ii) For goods other than those covered under sub-para (i) above, the country of origin shall be the country where:
A. all the non-originating materials used in the manufacture have undergone a change in tariff heading (4-digit HS level);
OR
B. the good has undergone at least 35% value addition.
(h) The value addition in para (g) above would be computed as under:
| $\text{Value Addition (%)} = \frac{\text{FOB value of exports} - \text{value of non-originating material}}{\text{FOB value of exports}} \times 100$ |
|---|
(i) The importer shall declare the country of origin of the imported goods on the basis of the information available to the importer. The importer shall make the following self-declaration:
"I/We hereby declare that the goods covered under Bill of Entry No. ________ dated ________, falling under ITC (HS) Code ________, are of ________ (country) origin in accordance with India's Non-Preferential Rules of Origin for imports."
Name of Importer: ________
IEC: ________
Signature/Authorised Signatory: ________
Date: ________"
(ii) No separate Certificate of Origin or other origin-related document shall be required for clearance of the goods, except where such document is expressly mandated under applicable law or a notified country-specific requirement.
(iii) The goods shall be allowed clearance on the basis of the above self-declaration. Verification of the declaration, wherever considered necessary, may be undertaken subsequently on a risk-based basis. Such verification shall be limited to cases where there are reasonable grounds to doubt the declared country of origin or where specific country-specific conditions apply.
(iv) Where verification is undertaken, the importer may be required to furnish such information or documents as are reasonably available in the normal course of business. Routine or repeated verification of the same goods, country of origin and circumstances shall be avoided.
