DGFT Seeks Stakeholder Comments on Draft Non-Preferential Rules of Origin for Imports and Exports

· DGFT Trade Notice No. 27/2026-27, dated 14 September 2026, invites comments on a proposed amendment to Para 2.93 of the Handbook of Procedures (HBP), 2023, covering non-preferential Rules of Origin (RoO]

· The draft aims to comprehensively prescribe origin rules for both exports from India and imports into India.

· Stakeholders—including importers, exporters, EPCs, trade bodies and associations—may submit comments within 15 days of publication by email to ramesh.dr@gov.in. The email subject should state: “Comments on Draft Amendment in Para 2.93 of the Handbook of Procedures, 2023 - Rules of Origin Non-Preferential.”

Export Provisions

· Export goods will qualify as of Indian non-preferential origin when manufactured by the exporting entity in accordance with the FTP definition of “manufacture.”

· Where imported inputs—duty-paid or duty-free—are used, the finished export product must undergo processing beyond specified minimal operations to be considered originating in India.

· Insufficient operations include simple cleaning, sorting, packing or repacking, preservation during transport/storage, labelling, simple mixing, simple assembly, disassembly, slaughter, and dilution that does not materially alter product characteristics.

· Non-preferential Certificates of Origin (CoO) only evidence the origin of goods; they do not provide entitlement to preferential tariff treatment.

· Exporters requiring a non-preferential CoO must apply online through trade.gov.in to an Appendix 2E-listed agency and upload the invoice and packing list.

· The proposed fee is Rs. 200 per CoO, including attestation of additional documents.

· Issuing agencies must verify Indian origin before granting an electronic non-preferential CoO; corrections to an existing certificate may be sought through an online in-lieu CoO application.

· Manufacturer-exporters that are also Status Holders may self-certify Indian origin, subject to meeting the prescribed origin criteria.

· Agencies may issue back-to-back non-preferential CoOs for re-export, trans-shipment or merchanting-trade goods not originating in India, based on evidence of the foreign country of origin.

Import Provisions

· For goods under ITC(HS) Chapters 01 to 14, origin will generally be the country where the goods are wholly obtained or produced, with a de-minimis tolerance of 1% of the value of goods.

· For goods outside Chapters 01 to 14, origin will be the country where either all non-originating materials undergo a change in tariff heading at the 4-digit HS level, or the product achieves at least 35% value addition.

· The proposed value-addition formula is:

 \text{Value Addition} = \frac{\text{FOB value of exports} - \text{value of non-originating material}}{\text{FOB value of exports}} \times 100

· Importers must declare the country of origin in the Bill of Entry through a prescribed self-declaration, based on information available to them.

· No separate CoO or origin document will be required for import clearance unless expressly required under another applicable law or a notified country-specific condition.

· Customs clearance will be based on the importer’s self-declaration, while verification may be undertaken later on a risk-based basis where there are reasonable doubts about origin or country-specific conditions apply.

· During verification, importers may be asked for documents or information reasonably available in the normal course of business; routine or repeated checks in identical circumstances are proposed to be avoided.

[DGFT Trade Notice No. 27/2026-27, dated 14 September 2026]

Subject: Inviting comments/suggestions on Amendment in Para 2.93 of the Handbook of Procedures, 2023 -Rules of Origin (Non-Preferential).

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.

2. 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.

3. 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.

4.. 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.

5. 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.

6. This Trade Notice is issued with the approval of the competent authority in accordance with Para 1.07A of FTP 2023.