Claiming Preferential Tariff Rates on India-EU Imports
EU Importer / Buyer: _____________________________________________
Indian Exporter: _____________________________________________
Product Description: _____________________________________________
HS Code (8-digit CN): _____________________________________________
Preference Scheme: EU GSP Standard / India-EU FTA (delete as applicable)
Shipment Reference: _____________________________________________
Date: _____________________________________________
This checklist guides EU importers through the steps required to correctly claim a preferential tariff rate (under EU GSP or the India-EU FTA) on the EU customs import declaration. An incorrectly claimed preference can result in customs assessment of MFN duty plus interest. A correctly claimed preference reduces duty cost and improves commercial competitiveness.
SECTION 1 — CONFIRM ELIGIBILITY FOR PREFERENCE
SECTION 2 — VERIFY THE ORIGIN PROOF FROM INDIAN EXPORTER
For EU GSP (Standard) — REX Self-Certification
For India-EU FTA (Once in Force)
For Form A (Legacy GSP Certificate — For Exporters Not Yet REX-Registered)
SECTION 3 — CONFIRM RULES OF ORIGIN COMPLIANCE
SECTION 4 — CUSTOMS ENTRY — CLAIMING THE PREFERENCE
SECTION 5 — RECORD-KEEPING FOR VERIFICATION
EU customs authorities may retrospectively verify preferential origin claims. Records must demonstrate that the preference was legitimately claimed. Retain the following for a minimum of four (4) years from the date of customs clearance:
SECTION 6 — IF CUSTOMS REQUESTS VERIFICATION
EU customs authorities may request verification of a preferential origin claim after importation. If a verification request is received:
Notify the Indian exporter immediately — they will need to respond to the verification request through the Indian customs authority (DGFT / CBIC) within 10 months.
Do not pay MFN duty immediately — request time to provide the verification documentation. Only pay the higher duty if verification fails.
Gather all records from Section 5 above and provide them to the customs authority promptly.
If the verification fails (i.e. the goods did not qualify for preferential origin), MFN duty plus interest is payable by the EU importer. The EU importer may have a commercial claim against the Indian exporter for any loss caused by an incorrect origin declaration.
Consider whether to include an express contractual warranty of origin in the supply agreement — and a contractual indemnity from the Indian exporter for losses arising from incorrect origin declarations.
FTA PREFERENCE CLAIM SUMMARY
Doc 82 — FTA Preference Claim Checklist — Neutral Template
| Item | Done | Notes / Reference |
|---|---|---|
| Confirmed that the product's 8-digit EU CN code is covered by the applicable preference scheme (EU GSP or India-EU FTA) on EU TARIC or EU Access2Markets. | [ ] | |
| Confirmed that the preferential rate (GSP or FTA) is lower than the MFN rate for this product — preference claim is commercially worthwhile. | [ ] | |
| Confirmed that India has not been graduated from GSP preference for this specific CN heading (for GSP claims). Checked EU graduation list on EU TARIC. | [ ] | |
| Confirmed that no anti-dumping duty (ADD) applies to this product from India — or ADD is a separate charge in addition to (not eliminated by) the preferential rate. | [ ] | |
| Confirmed that no safeguard TRQ applies, or that the shipment volume is within the available TRQ quota (for TRQ-covered products). | [ ] | |
| Confirmed that there is no specific prohibition, enhanced border check, or regulatory barrier that prevents import of this product from India. | [ ] |
| Item | Done | Notes / Reference |
|---|---|---|
| REX Statement of Origin is present on the commercial invoice, packing list, or a separate statement — not on any other document type. | [ ] | |
| The REX statement contains the prescribed text verbatim (as per Delegated Regulation (EU) 2015/2446, Annex 22-08). | [ ] | |
| The exporter's REX number is stated in the REX statement — format is INREX followed by a unique identifier. | [ ] | |
| The REX number has been validated on the EU REX database: ec.europa.eu/taxation_customs/dds2/rex — number is active and registered to the correct Indian exporter. | [ ] | |
| The country of origin stated in the REX statement is "India" — not a transit country or processing country. | [ ] | |
| The date of the REX statement is on or before the date of shipment (B/L on-board date). | [ ] | |
| The REX statement is signed by the exporter or an authorised representative — signature present. | [ ] | |
| For consignments ≤ EUR 6,000: REX registration is not mandatory — any approved exporter may make an origin declaration. Confirm the exporter's identity and that the value is within the threshold. | [ ] | |
| For consignments > EUR 6,000: REX registration is mandatory. Confirmed REX number is present and valid. | [ ] |
| Item | Done | Notes / Reference |
|---|---|---|
| REX Statement of Origin present — using the prescribed text from the FTA's Protocol on Rules of Origin. | [ ] | |
| REX number valid and registered — same validation process as GSP. | [ ] | |
| Origin criteria confirmed: Product satisfies the applicable Product Specific Rule (PSR) under the FTA Annex — origin analysis completed (Doc 49 checklist reference). | [ ] | |
| Direct transport rule confirmed: Goods transported directly from India to EU, or transit through a third country under customs control without further processing. | [ ] | |
| FTA version cited in origin statement: REX statement references the India-EU FTA (once published — verify the exact reference required by the FTA Protocol). | [ ] |
| Item | Done | Notes / Reference |
|---|---|---|
| Form A Certificate of Origin received — original (not a photocopy). | [ ] | |
| Issuing body is authorised — EIC (Export Inspection Council), FIEO, or a government-designated Chamber of Commerce in India. | [ ] | |
| Box 1 (Goods consigned from): Indian exporter's name and address — matches the invoice. | [ ] | |
| Box 2 (Goods consigned to): EU importer's name and address — or "To Order" for negotiable B/L transactions. | [ ] | |
| Box 8 (Country of origin): States "India." | [ ] | |
| Box 9 (Gross weight): Matches the packing list and B/L. | [ ] | |
| Box 10 (Invoice number and date): Matches the commercial invoice exactly. | [ ] | |
| Box 11 (Certification): Signed and stamped by the certifying authority — not blank. | [ ] | |
| Form A is a single original — not carbon copy or photocopy. | [ ] | |
| Form A issued before or on the shipment date (not retrospectively unless specifically marked as such with justification). | [ ] |
| Item | Done | Notes / Reference |
|---|---|---|
| Product-specific rule (PSR) for this HS code confirmed from the applicable scheme — wholly obtained, CTC, RVC, or SMP rule identified. | [ ] | |
| Indian exporter has confirmed in writing that the product satisfies the applicable PSR — written origin declaration or supplier declaration received. | [ ] | |
| If RVC rule applies: Indian exporter's cost breakdown / value-added calculation reviewed and supporting documentation available. | [ ] | |
| Cumulation: If Regional Group IV cumulation (Bangladesh, Pakistan, Sri Lanka, Nepal, Bhutan, Maldives) is claimed — documentation of inputs from cumulation partner countries available. | [ ] | |
| De minimis: If non-originating materials are used that do not satisfy the CTC — confirmed they are within the 15% de minimis allowance (10% for textiles). | [ ] | |
| Direct transport: Transit documents (through B/L, transit manifest) available for goods transshipped through a third country. | [ ] | |
| Non-manipulation: For goods transiting a third country — certificate of non-manipulation available if required by EU customs. | [ ] |
| Item | Done | Notes / Reference |
|---|---|---|
| Customs agent briefed on preference claim — CN code, REX number, and preference code provided. | [ ] | |
| Preference code entered on customs entry: For EU GSP — preference code "300" (or applicable code as per national customs system). For FTA — applicable preference code as notified by the European Commission on FTA entry into force. | [ ] | |
| REX number quoted on customs entry — in the documents produced field (Box 44 of the SAD / H1 dataset). | [ ] | |
| REX statement or Form A reference included in the customs entry documents field. | [ ] | |
| Customs value declared correctly — CIF value at EU port of entry. Additions and deductions applied as required. | [ ] | |
| CN code at 8-digit level is correct — matches the product and the REX/Form A description. | [ ] | |
| Goods description on customs entry is consistent with the commercial invoice and origin proof. | [ ] | |
| Import duty calculated at the preferential rate and payment made at the preferential rate — not at MFN rate. | [ ] |
| Item | Done | Notes / Reference |
|---|---|---|
| Original REX statement (or Form A) — physical or electronic original retained. | [ ] | |
| Commercial invoice — copy retained with cross-reference to customs entry. | [ ] | |
| Packing list — copy retained. | [ ] | |
| Bill of Lading — copy retained. | [ ] | |
| REX database validation printout — screenshot or export of the validation result from the EU REX database. | [ ] | |
| Supplier's origin declaration / written confirmation of origin criteria satisfied. | [ ] | |
| Origin analysis documentation (Doc 49 checklist, RVC calculation, BOM) — retained for each product. | [ ] | |
| Transit documents (through B/L, customs transit manifest) — if goods transited a third country. | [ ] | |
| Customs entry (SAD / H1) — copy retained. | [ ] | |
| Any correspondence with EU customs authorities regarding origin verification. | [ ] |
| CN Code: | |
|---|---|
| MFN Duty Rate: | _____% |
| Preferential Rate Claimed: | _____% (saving: _____%) |
| Preference Scheme: | EU GSP Standard / India-EU FTA |
| REX Number: | |
| REX Validated on EU Database: | Yes / No Date of validation: _____________ |
| Origin Proof Type: | REX Statement on Invoice / Form A / Origin Declaration (≤EUR 6,000) |
| Annual Duty Saving (est.): | EUR _____________ (at current annual import volume) |
| Records Retained Until: | _____________ (minimum 4 years from clearance date) |