Exporter Name: _____________________________________________
Product Description: _____________________________________________
HS Code (6-digit): _____________________________________________
Country of Origin Claim: India
Destination Market: _____________________________________________
Preferential Scheme: India-EU FTA / EU GSP / EU GSP+ / Other: _____________
Checklist Completed By: _____________________________________________
Date: _____________________________________________
This checklist is to be completed for each product for which an Indian exporter intends to claim preferential tariff treatment or country of origin certification. Retain this completed checklist with all supporting documentation for a minimum of five (5) years.
PART 1 — UNDERSTANDING THE APPLICABLE RULES OF ORIGIN
Step 1: Identify the applicable preferential scheme and its Rules of Origin (ROO). The ROO differ between the India-EU FTA (when in force), the EU Generalised Scheme of Preferences (GSP), and other preferential arrangements. Confirm which scheme applies to this shipment.
Step 2: Look up the specific product rule for your HS code in the applicable scheme's Product Specific Rules (PSR) annex. The PSR will state one or more of the following criteria:
Wholly Obtained (WO): All inputs must be produced entirely within India. No imported inputs permitted.
Change in Tariff Classification (CTC): The finished product must be classified under a different HS heading or subheading than its non-originating inputs. The PSR will specify whether a change at chapter (CC), heading (CTH), or subheading (CTSH) level is required.
Regional Value Content (RVC): A minimum percentage of the product's value must originate in India. The PSR will state the required percentage and the calculation method (build-up or build-down).
Specific Process Rule: The product must undergo a specific manufacturing or processing operation in India as described in the PSR.
Combination Rule: The product must satisfy two or more of the above criteria simultaneously.
Applicable Product Specific Rule for this HS code: _____________________________________________
Source / Reference (PSR Annex, Rule Number): _____________________________________________
PART 2 — WHOLLY OBTAINED GOODS
Complete this section only if the product is claimed as Wholly Obtained. Wholly Obtained goods must satisfy all applicable criteria below.
PART 3 — CHANGE IN TARIFF CLASSIFICATION (CTC)
Complete this section if the product rule requires a CTC. List all non-originating (imported) inputs used in the production of the finished product.
PART 4 — REGIONAL VALUE CONTENT (RVC)
Complete this section if the product rule requires a minimum RVC threshold. State the required percentage and confirm that the calculation has been performed and documented.
Required RVC Threshold: _____%
Calculation Method: Build-Up / Build-Down (circle one)
Calculated RVC: _____%
RVC Satisfied: Yes / No
PART 5 — INSUFFICIENT PROCESSING (MINIMAL OPERATIONS)
The following operations are considered insufficient processing under most preferential schemes and will not confer originating status on the product regardless of where they are performed. Confirm that the processing undergone in India goes beyond these minimal operations.
PART 6 — DIRECT TRANSPORT / NON-MANIPULATION
Preferential origin may be lost if goods are transported through a third country and substantially processed or manipulated there. Confirm the following:
PART 7 — PROOF OF ORIGIN DOCUMENT
Select the appropriate proof of origin document for the applicable preferential scheme:
PART 8 — RECORD-KEEPING CONFIRMATION
DECLARATION
I confirm that this checklist has been completed in good faith, that the information provided is accurate to the best of my knowledge, and that the goods described above qualify for preferential tariff treatment under the scheme indicated.
Authorised Signatory: _____________________________________________
Full Name: _____________________________________________
Title: _____________________________________________
Entity Name: _____________________________________________
Date: _____________________________________________
Doc 25 — Rules of Origin Compliance Checklist (India–EU) — Neutral Template
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| The product is a mineral product extracted from Indian soil or territorial waters | ||
| The product is a vegetable product harvested in India | ||
| The product is a live animal born and raised in India | ||
| The product is derived from live animals raised in India (e.g. milk, eggs, honey) | ||
| The product is obtained by hunting, trapping, or fishing conducted in India or in Indian territorial waters | ||
| The product is obtained from aquaculture operations in India | ||
| The product is a waste or scrap product derived entirely from Indian manufacturing operations | ||
| No non-originating materials of any kind have been used in the production of this product | ||
| Documentary evidence of wholly obtained status has been obtained and retained |
| Non-Originating Input | HS Code of Input | HS Code of Output | CTC Satisfied? | Source Country |
|---|
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| All non-originating inputs have been identified and their HS codes confirmed | ||
| The HS code of the finished product differs from all non-originating inputs at the required level (CC / CTH / CTSH as specified in the PSR) | ||
| Bills of materials and supplier invoices confirming input HS codes have been obtained and retained | ||
| No non-qualifying operations (insufficient processing) have been applied — see Part 5 |
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| The value of all non-originating materials has been calculated at CIF price or ex-works, as required by the applicable scheme | ||
| The value of originating materials and processing costs in India has been calculated and documented | ||
| The RVC calculation worksheet has been prepared and retained | ||
| Supporting evidence (supplier invoices, factory cost records) has been obtained and filed | ||
| The RVC percentage meets or exceeds the threshold specified in the PSR |
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| The processing in India is NOT limited to: preservation operations (e.g. drying, freezing, salting) | ||
| The processing in India is NOT limited to: simple assembly or disassembly of products | ||
| The processing in India is NOT limited to: washing, cleaning, or removal of dust / paint | ||
| The processing in India is NOT limited to: simple cutting, slicing, or repacking | ||
| The processing in India is NOT limited to: application of marks, labels, or logos | ||
| The processing in India is NOT limited to: simple mixing of products | ||
| The processing in India involves substantive transformation consistent with the applicable PSR |
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| The goods will be transported directly from India to the EU destination without transshipment, OR | ||
| If transshipment occurs, it is through a third country under customs control with no further processing | ||
| If transshipment occurs, documentary evidence of non-manipulation (e.g. through bill of lading, customs authority certificate) will be obtained | ||
| The goods will not be entered into free circulation in any third country during transit | ||
| Evidence of the transport route (bill of lading, freight documents) has been obtained or is available |
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| EU GSP: REX (Registered Exporter) Statement on Origin — exporter must hold a valid REX registration number | ||
| EU GSP: EUR.1 Movement Certificate — issued by Indian Customs for consignments above EUR 6,000 | ||
| EU GSP: Origin Declaration on invoice for consignments below EUR 6,000 (approved exporter or REX holder) | ||
| India-EU FTA (when applicable): Origin Declaration as specified in the FTA text | ||
| The REX registration number of the exporter is: _____________________________________________ | ||
| The EUR.1 certificate number is (if applicable): _____________________________________________ | ||
| The statement on origin has been placed on the invoice / packing list / other commercial document | ||
| The statement on origin includes all required elements as per the applicable scheme | ||
| A copy of the proof of origin document has been retained in the export file |
| Checklist Item | Yes / No / N-A | Notes / Evidence |
|---|---|---|
| Bills of materials (BOM) for this product are available and retained | ||
| Supplier invoices and certificates of origin for all non-originating inputs are retained | ||
| Production records demonstrating transformation in India are retained | ||
| RVC calculation worksheet (if applicable) is retained | ||
| Proof of origin document (REX statement / EUR.1) copy is retained | ||
| All records will be retained for a minimum of five (5) years from the date of export | ||
| Records are accessible to customs authorities on request |