Customs rules
Certificate of origin for imports into India
Independent site, not a government service. General information, not customs advice.
A certificate of origin can unlock a lower duty rate under a trade agreement. Type the normal and preferential rates to see what it is worth.
What a preferential rate would save
Saving at the port
₹1,29,800
| With the normal rate | ₹3,09,800 |
| With the preferential rate | ₹1,80,000 |
Rates are yours to type: agreement schedules are not on this site.
A certificate of origin states the country where goods were made, and India's trade agreements use it to support a lower rate of duty. For an importer, the rule that matters is section 28DA of the Customs Act, added in 2020. It says that an importer claiming a preferential rate must declare that the goods qualify as originating goods, must possess sufficient information on how the origin criteria are met, including regional value content and product specific criteria, must furnish that information as the rules provide, and must exercise reasonable care. The section also says that a certificate from an issuing authority does not absolve the importer of responsibility. If the officer has reason to doubt the origin, more information can be required, and preferential treatment may be suspended pending verification. The Finance (No. 2) Act 2024 replaced the word certificate in that section with proof of origin, which it defines as a certificate or a declaration issued under the agreement, so the paper may be a declaration. It is needed, but it is not all that is needed. Ask your supplier for origin working in writing before shipment.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
What a zero rate saves on ₹10 lakh
| Item | Normal 10% | Preferential 0% |
|---|---|---|
| Basic Customs Duty | ₹1,00,000 | ₹0 |
| Surcharge | ₹10,000 | ₹0 |
| IGST at 18% | ₹1,99,800 | ₹1,80,000 |
| Total at the port | ₹3,09,800 | ₹1,80,000 |
What to collect before you ship
- The agreement and the rate notification that apply to your line. We do not list these, so verify them at the source.
- The product specific rule: a change of tariff heading, a minimum value content, or both.
- Your supplier's working, including input costs if needed, and agreement that it will share these.
- The certificate in the right form, from the right authority, within the time limit.
What we did not read
We read section 28DA in the portal copy of the Act dated 2022, and section 100 of the Finance (No. 2) Act 2024 amending it. The detailed rules under it, known as CAROTAR 2020, and the notifications for each agreement, were not read for this site, so no agreement rates appear in our tariff search. The budget papers may also change procedures. Before you price with a lower rate, confirm it with your broker. Then enter it into the calculator.
Origin also matters in the other direction: an anti-dumping or safeguard measure can apply because of where goods came from, even when no preference is claimed.