CBIC Notifies Rules for Determination of Origin of Goods under the India-EFTA TEPA, 2025 [Read Notification]

These rules, titled the Customs Tariff(Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025, will come into effect from 1st October 2025.

The notification lays down clear guidelines to identify whether a product qualifies as “originating” from India or from any of the EFTA States (Iceland, Liechtenstein, Norway, and Switzerland).

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Only goods that meet these origin requirements will be eligible for preferential tariff benefits under the trade agreement. The agreement aims to boost bilateral trade by reducing customs duties on eligible goods.

According to the rules, a product will be considered as originating if it is wholly obtained in one of the participating countries, such as agricultural produce, minerals, or animals born and raised there.

Alternatively, products that are sufficiently worked or processed within a participating country as per the product-specific rules will also qualify. These product-specific rules are detailed in Annexure A of the notification and describe the level of processing required for each product category.

The notification also specifies that certain simple operations like packaging, labeling, or sorting will not be considered sufficient to grant origin status.

To claim these benefits, exporters must provide valid proofs of origin, such as a Certificate of Origin, a Movement Certificate EUR.1, or a self-declaration by approved exporters. Importers must submit these documents at the time of customs clearance to receive reduced tariff rates.

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The CBIC has also outlined detailed procedures for verification of origin claims. Customs authorities may request additional documents or even conduct inspections to confirm that the goods meet the required criteria.

Both exporters and importers are required to maintain records for five years to support their claims. In case a product does not meet the origin requirements or if false information is provided, the preferential tariff treatment may be denied.

The notification further provides for cooperation between the customs authorities of India and the EFTA States to ensure transparency and compliance.

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