India-EU Trade — Preferential Origin Determination
Exporter: _____________________________________________
Product: _____________________________________________
HS Code (8-digit): _____________________________________________
Preference Scheme: EU GSP / India-EU FTA (delete as applicable)
Analysis Date: _____________________________________________
Completed by: _____________________________________________
This checklist guides an Indian exporter through the process of determining whether a product qualifies for preferential origin under the EU GSP or the India-EU FTA, and whether all documentation and record-keeping obligations are met. Complete one checklist per product / HS code.
SECTION 1 — IDENTIFY THE APPLICABLE RULE
SECTION 2 — WHOLLY OBTAINED TEST (complete only if WO rule applies)
SECTION 3 — CHANGE OF TARIFF CLASSIFICATION TEST (complete only if CTC rule applies)
SECTION 4 — VALUE ADDED / REGIONAL VALUE CONTENT TEST (complete only if RVC rule applies)
SECTION 5 — SPECIFIC MANUFACTURING PROCESS TEST (complete if SMP rule applies)
SECTION 6 — DIRECT TRANSPORT AND NON-MANIPULATION
SECTION 7 — RECORD-KEEPING OBLIGATIONS
SECTION 8 — OVERALL ORIGIN DETERMINATION
Doc 49 — Rules of Origin Compliance Checklist — Neutral Template
| Step | Result | Notes |
|---|---|---|
| 1.1 Confirm the 8-digit EU CN code for the product. | HS: _______ | |
| 1.2 Identify the applicable preference scheme: EU GSP Standard (Annex II to Reg. 978/2012) or India-EU FTA (Protocol on Rules of Origin once in force). | GSP / FTA | |
| 1.3 Look up the Product Specific Rule (PSR) for this HS code in the applicable scheme. Note the rule type below. | Done [ ] | |
| 1.4 Rule type applicable (tick one): | ||
| [ ] Wholly Obtained (WO) — product must be entirely produced in India with no non-originating inputs. | ||
| [ ] Change of Tariff Classification (CTC) — non-originating inputs must be classified under a different HS heading or sub-heading from the finished goods. | ||
| [ ] Regional Value Content (RVC) / Value Added — minimum % of ex-works or FOB value must be added in India. Required %: _____ | ||
| [ ] Specific Manufacturing Process (SMP) — a defined production process must be performed in India regardless of input origin. | ||
| [ ] Combination rule — CTC + RVC or other combination. State: _____________ |
| Item | Status | Notes |
|---|---|---|
| 2.1 Product is an agricultural product grown and harvested entirely in India. | Y / N / N/A | |
| 2.2 Product is a mineral extracted entirely from Indian soil or territorial waters. | Y / N / N/A | |
| 2.3 Product is derived from live animals born and raised entirely in India. | Y / N / N/A | |
| 2.4 No non-Indian-originating materials of any kind are incorporated in the product. | Y / N / N/A | |
| 2.5 Records available to evidence wholly-obtained status (e.g. farm records, mineral extraction records, livestock records). | Y / N | |
| WHOLLY OBTAINED CONCLUSION: | Qualifies / Does not qualify |
| Item | Status | Notes |
|---|---|---|
| 3.1 HS code of finished product (8-digit): _____________ | ||
| 3.2 List all non-originating inputs and their HS codes: | ||
| Input 1: _____________ HS: _____________ | ||
| Input 2: _____________ HS: _____________ | ||
| Input 3: _____________ HS: _____________ | ||
| 3.3 CTC rule requires change at: [ ] Chapter (2-digit) [ ] Heading (4-digit) [ ] Sub-heading (6-digit) [ ] Tariff item (8-digit) | ||
| 3.4 Do all non-originating inputs satisfy the required CTC? (none of the non-originating inputs fall under the same chapter/heading/sub-heading as the finished good, per the applicable rule) | Y / N | |
| 3.5 Are any non-originating inputs within the tolerance limit (de minimis: typically 10% of ex-works value for non-agricultural goods)? | Y / N / N/A | |
| CTC CONCLUSION: | Qualifies / Does not qualify |
| Item | Result | Notes |
|---|---|---|
| 4.1 Required minimum value added in India: _____% | ||
| 4.2 Valuation basis: [ ] Ex-works price [ ] FOB price | ||
| 4.3 Total ex-works / FOB value of finished product (A): _____________ | ||
| 4.4 Total customs value of non-originating inputs used (B): _____________ | ||
| 4.5 Value added in India = (A − B) / A × 100 = _____% | _____% | |
| 4.6 Does value added meet the required minimum? | Y / N | |
| 4.7 If not, what sourcing changes are needed to close the gap? | ||
| 4.8 Is this calculation supported by production cost records? | Y / N | |
| RVC CONCLUSION: | Qualifies / Does not qualify |
| Item | Status | Notes |
|---|---|---|
| 5.1 State the specific process required by the PSR: _____________________________________________ | ||
| 5.2 Is this process performed in India? | Y / N | |
| 5.3 Documentary evidence of process available (e.g. production records, process flow chart, factory audit)? | Y / N | |
| SMP CONCLUSION: | Qualifies / Does not qualify |
| Item | Status | Notes |
|---|---|---|
| 6.1 Goods transported directly from India to the EU without transiting through a third country? | Y / N | |
| 6.2 If transit through a third country: goods remain under customs control; no processing other than unloading, reloading, or any other operation to preserve them in good condition. | Y / N / N/A | |
| 6.3 Through B/L or transit documents available to prove continuous transit? | Y / N / N/A | |
| 6.4 Certificate of non-manipulation required by EU customs? (If goods transit a third country, EU customs may request this from the transit country's customs authority.) | Y / N | |
| TRANSPORT RULE CONCLUSION: | Compliant / Issue |
| Item | Status | Notes |
|---|---|---|
| 7.1 Purchase invoices for all non-originating inputs retained. | Y / N | |
| 7.2 Origin declarations / supplier declarations for all inputs on file. | Y / N | |
| 7.3 Production records / BOM (Bill of Materials) retained for this product. | Y / N | |
| 7.4 Cost breakdown / RVC calculation worksheet on file. | Y / N / N/A | |
| 7.5 Copies of all REX statements made / Form A certificates issued retained. | Y / N | |
| 7.6 Records retention period: minimum 3 years from date of statement of origin (EU GSP); verify FTA-specific period once confirmed. | Y / N | |
| 7.7 Advance origin ruling obtained from DGFT or EU customs? (Optional but provides legal certainty.) | Y / N / N/A |
| OVERALL CONCLUSION: Product [ ] QUALIFIES [ ] DOES NOT QUALIFY [ ] QUALIFIES SUBJECT TO SOURCING CHANGES for preferential origin under the applicable scheme. |
|---|
| Rule satisfied: [ ] Wholly Obtained [ ] CTC [ ] RVC [ ] SMP |
| Sourcing changes required (if any): _____________________________________________ |
| Recommended origin instrument: [ ] REX Statement on Invoice [ ] Form A [ ] EUR.1 |
| REX Number: _____________________________________________ |
| Reviewed by: _____________________________________________ Date: _____________ |