India's DGFT Proposes New Non-Preferential Rules of Origin for Imports and Exports

Catch-up: DGFT published this draft on 14 September 2026. It is a proposal and is not yet in force.

What changed

India's Directorate General of Foreign Trade (DGFT) issued Trade Notice No. 27/2026-27 on 14 September 2026. It proposes to rewrite paragraph 2.93 of the Handbook of Procedures, 2023, to set out non-preferential rules of origin for both exports and imports. These rules decide a product's origin outside trade agreements. The draft public notice is in Annexure-I, and DGFT says comments "may be submitted within 15 (Fifteen) days from the date of publication of this Trade Notice". The notice does not give a start date for final rules.

What the draft proposes for imports

• Goods in ITC (HS) Chapters 01 to 14 originate where they are wholly obtained or produced, with a 1% de minimis tolerance.
• Other goods originate where non-originating materials changed tariff heading (4-digit HS) or the good gained at least 35% value addition, calculated on FOB value.
• Importers would declare origin with a set self-declaration. No separate certificate of origin would be needed unless the law or a country-specific rule requires one.

For exports

The draft sets out online applications for non-preferential certificates of origin via trade.gov.in, at a fee of ₹200 each. It also lets manufacturer-exporters that are Status Holders self-certify, and allows back-to-back certificates for re-exports.

What traders should do

• Do not change how you declare origin yet. Wait for DGFT's final public notice.
• Check your import supply chains against the tariff-heading and 35% tests.

Source: Directorate General of Foreign Trade, Trade Notice No. 27/2026-27, 14 Sep 2026.