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FTA TARIFF BENEFIT CALCULATOR

303 words · 24 sections · 8 data table(s)

Worksheet for India-EU Trade

This worksheet enables Indian exporters and EU buyers to calculate the financial benefit of preferential tariff rates under the India-EU FTA (or current EU GSP), compare the duty saving against compliance costs, and determine the net commercial gain per shipment and per annum. Complete one worksheet per product / HS code.

PART A — PRODUCT AND TRANSACTION DETAILS

PART B — CURRENT DUTY POSITION (WITHOUT FTA)

PART C — FTA TARIFF BENEFIT CALCULATION

PART D — ORIGIN COMPLIANCE COSTS

To claim FTA preferential rates, the goods must qualify under the applicable Rules of Origin. There are costs associated with establishing and maintaining origin compliance. Estimate these below:

PART E — NET BENEFIT CALCULATION

PART F — COMPETITIVE IMPACT ANALYSIS

The duty saving may be passed to the buyer (as a price reduction) or retained by the exporter (as margin improvement). Assess the competitive impact:

PART G — SECTOR-SPECIFIC NOTES AND KNOWN SENSITIVITIES

Record any sector-specific considerations that may affect the FTA tariff benefit for this product:

PART H — REFERENCE TOOLS

Use the following official tools to complete this worksheet accurately:

EU Access2Markets: trade.ec.europa.eu/access-to-markets — tariff rates, rules of origin, and import requirements for all EU member states and all products.

EU TARIC: ec.europa.eu/taxation_customs/dds2/taric — detailed EU tariff database including anti-dumping and other measures.

ECGC Country Risk Classification: ecgc.in — for buyer country risk assessment.

ECHA Candidate List (REACH): echa.europa.eu — for SVHC check on product.

EU Pesticides Database: ec.europa.eu/food/plant/pesticides — for MRL check on agricultural products.

India DGFT Tariff Schedule: dgft.gov.in — for India's concession schedule under the FTA (once concluded).

WITS (World Integrated Trade Solution): wits.worldbank.org — for bilateral trade flow data and competitor duty rates.

PART I — SUMMARY AND RECOMMENDATION

Doc 48 — FTA Tariff Benefit Calculator Worksheet — Neutral Template

Product Description
HS Code (8-digit EU CN)
Country of OriginIndia
Country of Destination (EU)
Annual Export Volume (units / kg / other)
Unit of Measure
Invoice Currency
Average Unit CIF Value (to EU port)
Annual CIF Value of Exports (A)
EU MFN Duty Rate for HS Code_____%
Duty BasisAd valorem (% of CIF value) / Specific (per unit) / Mixed — delete as applicable
Annual MFN Duty Payable (B)(A) × MFN rate = ___________________
Current GSP Rate (if applicable)_____% (check eu.access2markets for current GSP rate for this HS code)
Annual Duty Under GSP (C)(A) × GSP rate = ___________________
Current Annual Duty Saving from GSP (D = B − C)
Is this HS code graduated from GSP for India?Yes / No (if Yes, no GSP benefit — use MFN as baseline)
Expected FTA Preferential Rate (Year 1)_____% (from FTA tariff schedule — check official text)
Expected FTA Preferential Rate (Year 5)_____%
Expected FTA Preferential Rate (Year 10 / Full Phase-Down)_____%
Annual Duty Under FTA (Year 1) (E)(A) × FTA Year 1 rate = ___________________
Annual Duty Under FTA (Year 10) (F)(A) × FTA Year 10 rate = ___________________
Annual Duty Saving vs. MFN (Year 1) (G = B − E)
Annual Duty Saving vs. MFN (Year 10) (H = B − F)
Annual Duty Saving vs. GSP (Year 1) (I = C − E)(additional saving over current GSP position)
Annual Duty Saving vs. GSP (Year 10) (J = C − F)
Does the product qualify under likely FTA Rules of Origin?Yes / No / Uncertain — see origin analysis below
Origin Analysis — Method AppliedWholly Obtained / Change of Tariff Classification / Value Added Test / Specific Process
Current Value Added in India (% of ex-works price)_____%
Required Value Added under FTA (if RVC rule applies)_____%
Origin gap (shortfall, if any)_____% — sourcing changes required: ___________________
Cost of REX registration (one-time)Minimal — typically < INR 5,000
Cost of origin record-keeping and documentation (annual estimate)
Cost of legal / customs adviser review of origin determination (one-time)
Cost of sourcing changes required to achieve origin compliance (if any)
Total Annual Compliance Cost (K)
Net Annual Benefit vs. MFN (Year 1) = G − K
Net Annual Benefit vs. MFN (Year 10) = H − K
Net Annual Benefit vs. GSP (Year 1) = I − K
Net Annual Benefit vs. GSP (Year 10) = J − K
Benefit as % of Annual Invoice Value (Year 10)(H − K) / A × 100 = _____%
Is the FTA preferential rate commercially worthwhile to claim?Yes / No / Marginal
Current landed cost to EU buyer (CIF + MFN duty)
Landed cost under FTA (Year 10)
Reduction in landed cost_____%
Nearest competing origin country
Competing country's current duty rate in EU_____% (MFN / FTA with EU / GSP)
India's competitive position vs. competitor after FTABetter / Equal / Worse — by _____%
Recommended commercial strategyPass saving to buyer (volume growth) / Retain as margin / Split
Is this product in a sensitive sector (textiles, agri, auto)?Yes / No — if yes, longer phase-down expected
Anti-dumping duty currently applicable?Yes / No ADD rate: _____% (Note: ADD is separate from MFN duty and is not affected by FTA preferences)
Tariff Rate Quota (TRQ) applicable?Yes / No Quota volume: ___________________
SPS or regulatory measures affecting market access?Yes / No Details: ___________________
CBAM applicability (for steel, aluminium, cement, etc.)?Yes / No Estimated CBAM cost: ___________________
Other notes
Product / HS Code: _____________________________________________
Annual CIF Value: _____________ MFN Duty Saving (Year 10): _____________ Net Benefit after Compliance Cost: _____________
Origin qualification: Confirmed / Requires sourcing change / Cannot qualify
Recommendation: Claim FTA preference / Continue on GSP / MFN (preference not worthwhile) / Further analysis needed
Next Action: _____________________________________________
Date of Analysis: _____________ Completed by: _____________________________________________

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