India-EFTA Rules of Origin Rules 2025

Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025, Effective from 1st October 2025

[Notification No. 59/2025-Customs (N.T.) dated 29th September 2025]

Key Points of the Notification:

· Scope: Implements Rules of Origin (RoO) under the India–EFTA Trade and Economic Partnership Agreement signed on 10 March 2024.

· Definitions: Covers terms such as EFTA States (Iceland, Liechtenstein, Norway, Switzerland), FOB value, ex-works price, customs value, and originating products.

· Origin Criteria:

o Products are originating if wholly obtained (e.g., minerals, agricultural produce, fish, animals, waste, etc.).

o Or if non-originating materials undergo sufficient processing as per Annexure-A (Product Specific Rules).

· Insufficient Processing: Lists operations like packaging, washing, labelling, simple assembly, etc., which do not confer origin.

· Accumulation: Materials from EFTA States and India can be combined to determine origin.

· Direct Transport Rule: Preferential tariff applies only if goods are directly transported between Parties, with limited exceptions.

· Proof of Origin: Can be shown by:

o Origin declaration by approved exporter (EFTA),

o Movement certificate EUR.1 (EFTA),

o Certificate of Origin (India),

o Self-declared Certificate of Origin (India).

· Validity: Proof of origin valid for 12 months.

· Verification & Cooperation: Detailed procedures for customs verification, cooperation between authorities, and sharing of specimen stamps and competent authority addresses.

· Denial of Preference: Preferential tariff may be denied if origin requirements are not met or proofs are wrongly issued.

· Sub-Committee on Rules of Origin: Established to monitor, interpret, and review implementation.

· Annexure-A: Provides product-specific rules of origin by HS codes (e.g., agriculture, fish, chemicals, industrial products), defining required transformation levels (WO, CC, CTH, CTSH, VNM%).

In short: This notification operationalizes Rules of Origin (RoO) for preferential trade between India and EFTA States under the new trade agreement, ensuring that only goods meeting specified origin criteria can avail tariff benefits.

Contents

1. Short title and commencement

2. Definitions

3. General Requirements

4. Wholly Obtained Products

5. Sufficient Working or Processing

6. Insufficient Working or Processing

7. Accumulation of Origin

8. Unit of Qualification

9. Accessories, Spare Parts and Tools

10. Neutral Elements

11. Accounting Segregation

12. Principle of Territoriality

13. Direct Transport

14. Proof of Origin

15. Importation Requirements

16. Cooperation of Exporters and Importers with Competent Authorities

17. Non-Party Invoicing

18. Verification of Proofs of Origin

19. Denial of Preferential Treatment

20. Notifications and Cooperation

21. Confidentiality

22. Penalties

23. Products in Transit or Storage

24. Sub-Committee on Rules of Origin

· Annexure-A: Product Specific Rules

· Annexure-B: Origin Declaration

· Annexure-C: NDIA-EFTA Certificate of Origin

o Attachment 1 To Annexure-C - Certificate Of Origin Issued By Authorised Agencies

o Attachment 2 To Annexure-C Self-Declared Certificate Of Origin

· Annexure-D: Movement Certificate EUR.1

o The specimen of the Movement Certificate EUR.1 shall be: Movement Certificate

o Application For A Movement Certificate

o Declaration By The Exporter