CERTIFICATE OF ORIGIN

AND REX SELF-CERTIFICATION GUIDE

This document provides: (A) a Certificate of Origin template for use in India-EU and other international trade, and (B) a practical guide and statement of origin template for Registered Exporter (REX) self-certification under the EU Generalised System of Preferences and the India-EU Free Trade Agreement framework.

PART A — CERTIFICATE OF ORIGIN (NON-PREFERENTIAL)

A non-preferential Certificate of Origin (CoO) declares the country of origin of goods for customs, statistical, and commercial purposes. It does not confer preferential tariff treatment. For preferential duty rates under an FTA, a preferential origin document (see Part B) is required.

PART B — PREFERENTIAL ORIGIN DOCUMENTS AND REX SELF-CERTIFICATION

B1. What Is Preferential Origin?

Preferential origin documents are required to claim reduced or zero import duty rates under a Free Trade Agreement (FTA) or preference scheme. For India-EU trade under the India-EU FTA (when in force) and under the EU GSP, the following documents are used:

Form A (GSP Certificate of Origin): Issued by the exporting country's authorities. Used under the EU Generalised System of Preferences. Being phased out in favour of REX for eligible exporters.

EUR.1 Movement Certificate: Used under certain bilateral agreements. Issued by customs authorities of the exporting country.

REX Statement of Origin: A self-certification statement made by a Registered Exporter (REX) on a commercial document (invoice, packing list, or separate statement). No customs authority involvement required once the exporter is REX-registered.

Origin Declaration (Invoice Declaration): For consignments of EUR 6,000 or less, any EU-registered exporter can make an origin declaration without REX registration.

B2. The REX System — Key Facts

REX (Registered Exporter System) is the EU's self-certification system for preferential origin under the EU GSP and applicable FTAs.

Indian exporters wishing to use REX must register with their Regional Authority for Advance Rulings or the designated customs authority (as notified by DGFT/CBIC) and receive a REX number.

Once registered, an Indian exporter can self-certify origin on commercial documents without needing a Form A from the Export Inspection Council or another certifying authority.

REX declarations have no set format — they must contain specific prescribed information (see template in B3 below) but can appear on any commercial document accompanying the shipment.

For consignments exceeding EUR 6,000, REX registration is mandatory for self-certification. Below EUR 6,000, any approved exporter can use a simplified invoice declaration.

The EU importer must quote the exporter's REX number on the customs entry to claim preferential duty rates.

B3. REX Statement of Origin — Template

The following text must appear on the invoice, packing list, or delivery note. Insert in full — do not abbreviate.

B4. Rules of Origin — Key Criteria for India-EU Preferential Origin

For goods to qualify for preferential origin under the India-EU FTA (and current GSP), they must satisfy one of the following criteria:

Wholly Obtained: Goods entirely grown, raised, harvested, or produced in India without any incorporation of non-originating materials (e.g. agricultural products, mineral extracts).

Sufficiently Processed / Worked: Goods incorporating non-originating materials that have undergone sufficient processing in India to satisfy the product-specific rule applicable to the HS code of the finished product. The main criteria are:

Change of Tariff Classification (CTC): The non-originating materials must be classified under a different HS heading or sub-heading from the finished goods.

Value Added / Regional Value Content (RVC): A minimum percentage of the ex-works value of the finished goods must be added in India (e.g. 40% or 50% depending on the product and the scheme).

Specific Process Rule: Certain products must undergo a specific manufacturing process in India regardless of origin of inputs.

Direct Transport Rule: To preserve preferential origin, goods must be transported directly from India to the EU without transiting through a third country except for permitted transit conditions (e.g. for transit storage, splitting of consignments, or logistical operations that do not alter the nature of the goods).

Non-Manipulation Rule: The goods must not undergo any operations in a third country beyond those necessary to preserve them in good condition during transport and storage.

B5. Record-Keeping Obligations

Indian exporters using REX self-certification must retain the following records for a minimum of three (3) years from the date of the statement of origin (or longer if required by applicable law):

Copies of all statements of origin made

Purchase invoices and records for all inputs used in the manufacture of the exported goods

Production records and cost breakdown supporting the origin determination

Any customs rulings or advance origin determinations obtained

REX registration certificate and any correspondence with the competent authority

These records must be made available to the competent authorities of both India and the EU on request, for the purpose of origin verification.

B6. Origin Verification and Retrospective Checks

The EU customs authority may request retrospective verification of preferential origin claims. If verification reveals that the goods did not satisfy the applicable rules of origin, the preferential duty already claimed will be recovered from the EU importer, with interest and possible penalties. Indian exporters should maintain robust documentation and consider seeking an advance ruling on origin before claiming preference for high-value or complex manufactured goods.

Doc 30 — Certificate of Origin and REX Self-Certification Guide — Neutral Template