Certificate of Origin is an instrument which establishes evidence on origin of goods imported into any country. These certificates are essential for exporters to prove where their goods come from and therefore stake their claim to whatever benefits goods of Indian origin may be eligible for in the country of exports.
There are two categories of Certificate of Origin – (1) Preferential and (2) Non-Preferential
Preferential arrangement/scheme under which India is receiving tariff preferences for its exports are:
- Generalised System of Preferences (GSP)
- Global System of Trade Preferences (GSTP)
- SAARC Preferential Trading Agreement (SAPTA)
- Asia-Pacific Trade Agreement (APTA)
- India-Sri Lanka Free Trade Agreement (ISLFTA)
- Indo-Thailand Free Trade Agreement
- India-Malaysia Comprehensive Economic Cooperation Agreement (IMCECA)
- India-Korea Comprehensive Economic Partnership Agreement (CEPA)
- India-Japan Comprehensive Economic Partnership Agreement (IJCEPA)
- ASEAN-India Free Trade Agreement
These Preferential arrangements/agreements prescribe Rules of Origin which have to be met for exports to be eligible for tariff preference.
Authorised agencies on charging a fee as prescribed by them provides services relating to issue of Certificate of Origin, including details regarding rules of origin, list of items covered by an agreement, extent of tariff preference, verification and certification of eligibility.
Export Inspection Council (EIC) is agency authorized to print blank certificates.
Generalised System of Preferences (GSP)
It is a non-contractual instrument by which industrialized (developed) countries unilaterally and based on non-reciprocity extend tariff concessions to developing countries. Presently following countries extend tariff preferences under their GSP Scheme:
|1) USA||2) New Zealand||3) Belarus|
|4) EU||5) Japan||6) Russia|
|7) Canada||8) Norway||9) Australia (only to LDCs)|
|10) Switzerland||11) Bulgaria|
Normally Customs of GSP offering countries require information in Form ‘A’ (prescribed for GSP Rules of Origin) duly filled by exporters of beneficiary countries and certified by the authorized agencies.
List of agencies authorized to issue GSP Certificate of Origin is given at Appendix 4A to the Handbook of Procedures vol. I
Global System of Trade Preference (GSTP)
Under GSTP, tariff concessions are exchanged among developing countries who have signed agreement. Presently 46 countries are members of GSTP and India has exchanged tariff concessions with 12 countries on a limited number of products. Export Inspection Council (EIC) is sole agency authorized to issue Certificate of Origin under GSTP.
SAARC Preferential Trading Agreement (SAPTA)
SAARC members namely India, Pakistan, Nepal, Bhutan, Bangladesh, Sri Lanka and Maldives offering tariff concessions among SAARC countries. List of agencies authorized to issue Certificate of Origin is given at Appendix-4B to the Handbook of Procedures Volume-I (ISSME is one of the agencies authorized to issue Certificate)
Asia-Pacific Trade Agreement (APTA)
APTA offers liberalization of tariff and non-tariff barriers in order to expand trade in goods in Economic and Social Commission for Asia and Pacific (ESCAP) region. Presently Bangladesh, Sri Lanka, South Korea, India and China are exchanging tariff concessions under APTA. List of Agencies authorized to issue Certificate of Origin under APTA is given in Appendix-4B to the Handbook of Procedures Volume-I (ISSME is one of the agencies authorized to issue Certificate)
India-Sri Lanka Free Trade Agreement (ISLFTA)
This Free Trade Agreement is between India and Sri Lanka which offers tariff concession by the Governments of both countries. Export Inspection Council is sole agency to issue Certificate of Origin under this agreement.
India Afghanistan Preferential Trade Agreement
This preferential trade agreement is between Governments of India and Afghanistan. Export Inspection Council is the sole agency to issue Certificate of Origin under this Agreement.
India – Thailand Frame work Agreement for Free Trade Area
India and Thailand have signed protocol to implement Early Harvest Scheme under India-Thailand Free Trade Agreement offering tariff preferences for imports on items of Early Harvest Scheme only to those products which satisfy Rules of Origin criteria notified by the Department of Revenue, Ministry of Finance vide notification no 101/2004-Customs dated 31.08.2004. Export Inspection Council is the sole agency to issue Certificate of Origin under this protocol.
India- Malaysia Comprehensive Economic Cooperation Agreement (IMCECA)
This Comprehensive Economic Cooperation agreement is between Government of India and Malaysia. Export Inspection Council is the sole agency to issue Certificate of Origin under this Agreement, with effect from 1st July 2011.
India-Korea Comprehensive Economic Partnership Agreement (CEPA)
The Government of India and the Republic of Korea have signed the Comprehensive Economic Partnership Agreement (CEPA) to liberalize and facilitate trade in goods and services and expand investment between the Countries. Export Inspection Council is the sole agency to issue Certificate of Origin under this Agreement.
India-Japan Comprehensive Economic Partnership Agreement (IJCEPA)
The Government of India and the Government of Japan have signed the Comprehensive Economic Partnership Agreement (CEPA) to increase investment opportunities and strengthen protection for investments and investment activities between the Countries. Export Inspection Council is the sole agency to issue Certificate of Origin under this Agreement.
ASEAN–India Free Trade Area (AIFTA)
The ASEAN–India Free Trade Area (AIFTA) is a free trade area among the ten member states of the Association of Southeast Asian Nations (ASEAN) – Indonesia, Malaysia, Philippines, Singapore, Thailand, Brunei, Cambodia, Laos, Myanmar (Burma), Vietnam – and India. Export Inspection Council is the sole agency to issue Certificate of Origin under this Agreement.
Certificate of Origin (non-preferential for exports to Mexico under NAFTA – North American Free Trade Agreement)
Following the implementation of NAFTA, the Government of Mexico introduced the obligatory certificate of origin rule in terms of which, the Certificate of Origin of Indian products to be exported to Mexico must be attested by designated officials of the authorised EPCs/Trade bodies/Chambers of Commerce or the authorities so empowered (ISSME is one of the authorised agency to sign the Certificate of Origin).
Government have also nominated certain agencies to issue Non-Preferential Certificate of Origin in accordance with Article II of International Convention Relating to simplification of Customs formalities, 1923. These Certificate of Origins evidence origin of goods and do not bestow any right to preferential tariffs.
List of agencies authorized to issue Non-Preferential Certificate of Origin is given in Appendix-4C to the Handbook of Procedures Volume-I (ISSME is one of the agencies authorized to issue Certificate)
Exporters desiring Non-preferential Certificate of Origin may apply any agency enlisted in Appendix-4C to the Handbook of Procedures Volume-I with following documents:
- Details of quantum/origin of inputs/consumables used in export product.
- Two copies of Invoices
- Packing List in duplicate for concerned invoice
- Fee INR 100/- per certificate as may be prescribed by the concerned agency(s).
The concerned agency would ensure that goods are of Indian origin as per general principles governing rules of origin before granting Non-Preferential Certificate of Origin. The Certificate would be issued as per format given in Annexure II to Appendix-4C to the Handbook of Procedures Volume-I. It should be ensured that no correction/re-type is made on the Certificate.
In case of tea, exporters who are required to submit Certificate of Origin (Non-Preferential) are to apply to Tea Board or any Inspection Agency authorized by Tea Board and enlisted in Appendix-4C to the Handbook of Procedures Volume-I along with documents listed above.
Having Questions about Certificate of Origin? Visit Frequently Asked Questions
The schedules of charges (subject to revision without notice) are as under:
|Particulars||For Members||For Non-Members|
|Certificate of Origin (8 copies)||INR 100/-||INR 200/-|
|Certification of Invoice (8 copies)||INR 50/-||INR 100/-|
|Additional copies (up to 8 copies)||INR 50/-||INR 100/-|
|Correction charges (per copy)||INR 10/-||INR 20/-|
|Certification of any other documents, like packing list etc. (on per document basis)||INR 10/-||INR 50/-|
|Proforma for Certificate of Origin (for 50 sheets)||INR 50/-||INR 50/-|
Note: Service Tax Charges @14.5% will be applicable on all above rates and would be charged extra.
- A covering letter to ISSME for issue of Certificate of Origin/Certification of copies of Invoices/Packing List, etc. The letter should also indicate that the information furnished in the relevant documents is true and correct.
- Indemnity Bond.
- 9 copies of the Certificate of Origin duly completed along with one copy of the invoice for ISSME records having following declaration:
“We hereby declare that the goods mentioned in this invoice are of Indian Origin and manufacture.”
In case copies of invoices are also required to be attested, 9 copies of the same may also be submitted with the above declaration.
NOTE: FOR FURTHER DETAILS/FORMATS, PLEASE CONTACT ISSME SECRETARIAT
SME Services Section
International Society for Small and Medium Enterprises (ISSME)
Regd. Office: RZ-71A/10, Tughlakabad Extension
New Delhi 110019, India
Tel.: +91-11-29993844 | Fax: +91-11-29993845
Helpline: +91-8587000190 | Email: email@example.com