INDIA’S DUTY FREE TARIFF
PREFERENCE SCHEME FOR LDCs
A BUSINESS GUIDE
INDIA'S DUTY-FREE TARIFF
PREFERENCES FOR LDCs
A BUSINESS GUIDE
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Abstract for trade information services
ID= 43158 2015 C-45 356 IND International Trade Centre (ITC)
India’s Duty-Free Tariff Preference Scheme for LDCs: A Business Guide
Geneva: ITC, 2015. xii, 37 pages (Technical paper)
Doc. No.: TFPB-15-333.E
This business guide explains the main features of India's Duty-Free Tariff Preferences’ (DFTP) scheme
and aims to raise the awareness of this scheme amongst Least Developed Countries (LDCs) - an
exclusive section is dedicated to explain India's import regulations and requirements on standards.
Written in frequently asked questions (FAQ) format to help exporters and trade policy officials of
beneficiary countries to better understand the key features of India's DFTP scheme, the guide aims to
reach out to the Indian private sector, which has trade and investment relationships with LDCs.
Descriptors: India, Preferential Tariffs, Market Access, Least Developed Countries, SMEs.
For further information on this technical paper, contact Mr Andrew Huelin, huelin@intracen.org
English
The International Trade Centre (ITC) is the joint agency of the World Trade Organization and the United
Nations.
ITC, Palais des Nations, 1211 Geneva 10, Switzerland (www.intracen.org)
Views expressed in this paper are those of consultants and do not necessarily coincide with those of
ITC, UN or WTO. The designations employed and the presentation of material in this paper do not
imply the expression of any opinion whatsoever on the part of the International Trade Centre
concerning the legal status of any country, territory, city or area or of its authorities, or concerning the
delimitation of its frontiers or boundaries.
Mention of firms, products and product brands does not imply the endorsement of ITC.
This technical paper has not been formally edited by the International Trade
Centre. Digital image on the cover: © Shutterstock.com. © International Trade
Centre 2015
ITC encourages the reprinting and translation of its publications to achieve wider dissemination. Short
extracts of this technical paper may be freely reproduced, with due acknowledgement of the source.
Permission should be requested for more extensive reproduction or translation. A copy of the reprinted or
translated material should be sent to ITC.
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Acknowledgements
This guide was completed as a part of the “Supporting Trade and Investment for Africa” (SITA) project,
which is funded by the United Kingdom of Great Britain and Northern Ireland and implemented by ITC.
Pranav Kumar, Head, International Policy and Trade, Confederation of Indian Industry, is the author of this
guide. The author has benefitted from discussions at various meetings held under the SITA project.
Rajesh Aggarwal, Chief, Trade Facilitation and Policy for Business Section, supervised the writing of the
guide, with Andrew Huelin, Associate Programme Advisor, Trade Facilitation and Policy for Business
Section, ITC.
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Contents
Acknowledgements
iii
Abbreviations
viii
Executive summary
ix
Chapter 1 FAQs on India’s Duty Free Tariff Preference to LDCs
1
1.
What is India’s Duty Free Tariff Preference (DFTP) scheme?
1
2.
What is the current product coverage of the scheme?
1
3.
What are the preliminary requirements for LDCs to access DFTP benefits?
1
4. Which steps do LDC exporters need to take in order to benefit from the DFTP scheme? 2
4.1.
Check the product eligibility under India’s DFTP scheme
2
4.2.
Check the correct DFTP rate if product falls under the positive list
2
4.3.
Check the Rules of Origin criteria
2
4.4.
Ensure compliance with Product Standards
2
4.5.
Prepare documentary evidence
2
5.
Does the DFTP provide consultations and/or technical assistance?
2
6.
Does this scheme have product and country graduation like some similar schemes?
2
7.
What are Rules of Origin (RoO)?
3
8. What are the origin-related requirements that LDCs must fulfil in order to qualify for tariff
preferences under the DFTP?
3
9. What products can be considered as wholly produced or obtained in the beneficiary
country?
3
10. Which products do not fall under the category of wholly produced or obtained and how can
these products benefit from the scheme?
4
11. What is the formula used to calculate local valued added content? How is the value of non-
originating materials calculated?
4
12. What does cumulation mean and does the DFTP scheme allow any regional cumulation? 5
13. How are inputs from India used in the manufacturing of a final export product treated in the
calculation of local valued added content?
5
14. What types of operations are considered insufficient to confer originating status to a
beneficiary country?
5
15. What are the conditions that must be fulfilled if an export consignment transits through one
or more intermediate countries?
6
16. Is there a standard format that a beneficiary country can use for submitting a certificate of
origin?
6
17. Does the authority that issues certificates of origin have an indicative format for seeking a
declaration from exporters in the beneficiary country?
6
18. How long is the certificate of origin valid? Can it be accepted even after the lapse of the
period of validity?
7
19. What are the provisions for cooperation, review and modification of the rules of origin?
7
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20. Can a certificate of origin be issued retroactively?
7
21. What options are available to exporters in the event of theft, loss or destruction of a
certificate of origin?
7
22. How and by whom are the documents verified?
7
23. To whom does the beneficiary country notify the details of the certificate of origin issuing
authority?
8
Chapter 2 India’s import regulations and standards’ requirement
9
24.
What are India’s general import policy requirements?
9
25.
Are import consignments subject to pre-shipment inspection?
9
26.
What are the procedures to be followed for customs valuation and clearance?
9
27.
What are the mandatory standards for imports of manufactured products into India?
9
28.
What are the different types of licensing under BIS?
9
29.
What are the mandatory standards for importing plants, fruits and seeds into India?
10
30. What requirements must exporters to India meet under the Food Safety and Standards
Act?
10
31. What is the minimum required shelf life for food products?
10
32. What are the requirements for importing meat and meat products, including poultry, into
India?
10
33.
What are the labelling requirements for imports of packaged products?
11
34.
What are the regulations concerning imports of beef and products containing beef?
11
35. How does India regulate imports of genetically modified organisms (GMOs) and living
modified organisms (LMOs)?
11
36. How are imports of textiles and textile articles regulated?
11
Appendix I
Letter of intent
13
Appendix II
List of LDCs covered under DFTP scheme
14
Appendix III Date of LDCs joining the DFTP scheme
15
Appendix IV Revised positive and exclusion lists of products based on the
amendment made in April 2014
16
Appendix V Format for furnishing details of agency/officers authorized to issue
Certificate of Origin under India’s DFTP scheme
29
Appendix VI Format for issuance of Certificate of Origin (Attachment – A to the
Rules of Origin)
30
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Appendix VII
Form-A: Indicative format for seeking declaration from exporters
by issuing authority of Certificate of Origin in beneficiary country
32
Appendix VIII
Procedure for grant and operation of BIS licence under Foreign
Manufacturers Certification Scheme (FMCS)
34
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Abbreviations
Unless otherwise specified, all references to dollars ($) are to United States dollars, and all references to
tons are to metric tons.
The following abbreviations are used:
BIS Bureau of Indian Standards
CIF Cost, Insurance and Freight
CTH Change in Tariff Heading
DFQF Duty-Free Quota-Free
DFTP Duty Free Tariff Preference
FAQ Frequently asked questions
FMCS Foreign Manufacturers Certification Scheme
FOB Free on Board
FTA Free Trade Agreement
GEAC Genetic Engineering Approval Committee
GM Genetically Modified
GMO Genetically Modified Organisms
HS Harmonized System
ISI Indian Standards Institution
ISO International Organization for Standardization
LDC least developed country
LMO Living Modified Organisms
MOP Margin of Preference
MFN Most-favoured-nation
RoO Rules of Origin
STI Scheme of Testing and Inspection
UNCTAD United Nations Conference on Trade and Development
UNCLOS United Nations Convention on the Law of the Sea
WO Wholly Originating
WTO World Trade Organization
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Executive summary
Following the WTO Hong Kong Ministerial Declaration of 2005, India granted duty free market access,
called Duty Free Tariff Preference (DFTP), to all least developed countries (LDCs) in August 2008. The
scheme, implemented in phases, has been fully operational since October 2012. The DFTP, which was
amended in April 2015, provides zero duty and preferential market access to LDCs on more than 98% of
India’s tariff lines. At present a total of 29 LDCs are benefitting from this scheme.
This business guide explains the main features of the scheme in a reader friendly way. The objective is to
raise the awareness of India’s DFTP scheme amongst LDCs as even after almost seven years of
implementation not all LDCs are availing the benefits. It demystifies the rules of origin criteria, which often
create problems for small and medium-sized exporters from LDCs.
In addition, an exclusive section is dedicated to explain India’s import regulations and requirements on
standards. Since standards and regulatory requirements are becoming increasingly important in
international trade, the section on standards and import regulations attempts to explain the provisions of
some key Indian regulations pertaining to imports into India.
This business guide has been written in frequently asked questions (FAQ) format to help exporters and
trade policy officials of beneficiary countries to better understand the key features of India’s DFTP scheme.
The objective is also to reach out to the Indian private sector, which has trade and investment relationships
with LDCs and plays a critical role in the success of this very scheme.
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Chapter 1 FAQs on India’s Duty Free Tariff Preference to LDCs
1. What is India’s Duty Free Tariff Preference (DFTP) scheme?
Following the WTO Hong Kong Ministerial Conference held in December 2005, India announced the Duty
Free Tariff Preference (DFTP) scheme in April 2008, which was implemented on 13 August 2008 with
official notification by the Government of India.
The objective of this scheme is to grant unilateral tariff preferences to products originating in LDCs and
imported into India. The scheme is open to all LDCs (a total of 48, including 34 LDCs in Africa), designated
as beneficiary countries (see Appendix II for a list of LDCs).
In April 2014, the Government of India made an amendment to the scheme, which further increased the
coverage of tariff lines for zero duty and preferential market access into India. The number of tariff lines on
the exclusion list was cut down from 326 to 97. As a result, 229 products were moved from the original
2008 exclusion list. The new Margin of Preference (MOP) list has 114 tariff lines instead of the earlier 468
(see Appendix IV for both lists). More than 350 tariff lines on the MOP list are now 100% duty free.
2. What is the current product coverage of the scheme?
The DFTP scheme provides duty free and preferential treatment to about 98% of India’s tariff lines, up
from the initial 85% when the scheme commenced in 2008.
To make the scheme more attractive to LDCs, and to African LDCs in particular, the Government amended
the exclusion and Margin of Preference lists in 2014. As a consequence, the exclusion list was whittled
down to 97 items and the MOP list was reduced to 114 tariff lines.
The major items on the exclusion list are vegetable products (including edible vegetables), certain roots
and tubers, coffee, tea, spices, cereals and malt. Altogether, the 36 vegetable products on the list amount
to a share of more than 37% of the total. The next important category includes prepared foodstuffs such as
beverages, vinegar, spirits and prepared animal fodder. This category comprises 32 products, or a 33%
share of the exclusion list. Other items on the list include base metals, live animals, mineral products,
products of the chemical or allied industries, wood and textiles. Among these, base metals have the
highest percentage share at 12.4% (see Appendix IV for details).
Whilst most products of export interest to LDCs are covered, the new scheme continues to exclude a
number of products of key export interest to LDCs, especially those in Africa. These include milk and
cream (with sugar), whole milk powder, some fruits and vegetables (e.g. apples and onions), processed
cashew nuts, coffee, tea, some spices and oilseeds (e.g. linseed, sesame), wheat flour, beer, wine and
spirits, tobacco and cigarettes, and copper and related products (e.g. bars, rods, cathodes, waste and
scrap).
3. What are the preliminary requirements for LDCs to access DFTP
benefits?
In order to qualify as a beneficiary country, an LDC wishing to adhere to the scheme is required to give a
letter of intent (see Appendix I for format) to the Government of India stating that it wishes to be covered
under the DFTP and that it will comply with the scheme’s provisions. So far, letters of intent have been
received from 29 LDCs (see Appendix III for a complete list). These countries have also submitted details
of agencies authorized to issue certificates of origin.
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4. Which steps do LDC exporters need to take in order to benefit from
the DFTP scheme?
4.1. Check the product eligibility under India’s DFTP scheme
LDC exporters first need to identify the tariff classification of the product according to India’s custom tariff
classification. The next step is to ascertain that the product is not mentioned either in the exclusion list or in
the positive list for it to qualify to get duty-free market access in India.
4.2. Check the correct DFTP rate if product falls under the positive list
If the product falls under the positive list, the exporters need to check the correct applicable margin of
preference on the applied most-favoured-nation (MFN) tariff rate. As per the amended DFTP scheme,
there are 114 tariff lines at the eight/six digit level under the positive list.
4.3. Check the Rules of Origin criteria
LDC exporters need to ensure that the product concerned complies with the rules of origin requirement of
India’s DFTP scheme (see question below for more details on the rules of origin criteria).
4.4. Ensure compliance with Product Standards
The products exported into India must ensure compliance with domestic laws, acts, rules, orders,
regulations, technical specifications, and environmental and safety norms as applicable to domestically
produced goods. While the Bureau of Indian Standards (BIS) is the supreme standard setting and
enforcing agency for manufactured products in India, India’s Plants, Fruits and Seeds Order sets and
regulates standards for both domestically produced and imported goods. In addition, imports of all
edible/food products must comply with the quality and packaging requirements laid down in the Food
Safety and Standards Act of India.
4.5. Prepare documentary evidence
The exporters must complete the certificate of origin form as prescribed in Attachment-A of India’s DFTP
scheme. In order to procure the certificate of origin, the exporters need to apply in writing to the relevant
issuing authority requesting pre -exportation verification of the origin of the products. The exporters may
declare all the details in Form-A to establish his/her claim for the certificate of origin.
5. Does the DFTP provide consultations and/or technical assistance?
The provision of technical assistance to LDCs is one of the key features of the DFTP. India has recognized
that technical assistance should be demand rather than donor driven as only the wearer knows where the
shoe pinches. This provision will allow LDCs to seek assistance from India on issues that cause them
difficulties or put them at a disadvantage, thus enabling them to reap the benefits of India’s expertise in
matters pertaining to technical assistance.
6. Does this scheme have product and country graduation like
some similar schemes?
Unlike various other similar schemes, India’s DFTP does not contain any clauses on either product or
country graduation. A particular beneficiary country can only be denied preference if it graduates from the
LDC group.
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7. What are Rules of Origin (RoO)?
Rules of origin are the criteria that determine the origin of a product for the purposes of international trade.
Their importance derives from the fact that duties and restrictions often depend upon the source of
imports. Rules of origin are used to determine whether imported products shall receive most-favoured-
nation (MFN) treatment or preferential treatment in the importing country.
Two categories of originating goods are generally included in a typical RoO chapter of a Free Trade
Agreement (FTA):
Category 1: Wholly originating/obtained goods (WO) This applies to a good that does not
contain any input from a country that is not a party to the FTA.
Category 2: Goods produced from non-originating inputs This applies to a good that may
incorporate some material from a country that is not a party to the FTA which would be sufficiently
processed as part of the production process of that good to meet origin requirements. In order to
obtain the status of originating good and avail benefits under the FTA, such goods must meet the
origin criteria.
8. What are the origin-related requirements that LDCs must fulfil in
order to qualify for tariff preferences under the DFTP?
To be eligible for tariff preferences under the DFTP-LDC scheme, a product must originate in the LDC as
prescribed under the rules of origin. The products are classified under two categories, as described above.
Determining the origin of goods in Category 1 is easy, as they would typically include items such as raw or
mineral products, animals, plants and plant products grown or harvested there. (This issue has been
further detailed in Question 9). It is, however, much more difficult to determine the origin of goods in
Category 2. (This issue has been further detailed in Questions 9 and 10).
Given the nature of goods produced by African LDCs, these rules may not hinder their exports to India as
most of their products would qualify under the wholly produced category only. Even in the case of LDCs
situated in other regions, the rules may not pose problems since those countries are unlikely to have
substantial investments in manufacturing high-value or white goods which would require sourcing raw
materials or inputs from other countries.
9. What products can be considered as wholly produced or obtained
in the beneficiary country?
Within the meaning of Rule 3(a), the following shall be considered as wholly produced or obtained in the
exporting beneficiary country:
Raw or mineral products extracted from its territory;
Plant and plant products, including agricultural, vegetable and forestry products grown or harvested
there;
Live animals born and raised there;
Products obtained from animals;
Products obtained by hunting, trapping, fishing or aquaculture conducted there;
Fishery and other marine products taken from outside the country’s territorial waters and Exclusive
Economic Zone by vessels registered and flying the flag of the beneficiary country;
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Products processed and/or made on board factory ships exclusively from products referred to in the
clause above;
Scrap and waste derived from manufacturing or processing operations conducted there and fit only
for disposal or for the recovery of raw materials;
Used articles that can no longer perform their original purpose or cannot be restored or repaired,
and are fit only for disposal or for the recovery of parts or raw materials;
Products taken from the seabed, subsoil or ocean floor beyond its territory, provided that the
beneficiary country has the rights to exploit that sea bed, subsoil or ocean floor in accordance with
UNCLOS provisions.
10. Which products do not fall under the category of wholly produced or
obtained and how can these products benefit from the scheme?
This applies to a good that may incorporate some material from a country that is not a beneficiary to the
DFTP scheme. It means that products sourced from a non-beneficiary country must be sufficiently
processed as part of the production process of that good to meet origin requirements. To obtain the status
of originating good and be eligible for the benefits under the DFTP, such goods must meet the origin
criteria.
The scheme prescribes that in order to qualify for preferential treatment, manufactured products should
have gone through a change in tariff heading (CTH) at the six digit HS level between the imported raw
materials and the finished products. In addition, the process should have generated a value added of 30%
in the exporting country. This includes the cost of local profits for manufacturers and traders as well as the
cost of local transportation.
11. What is the formula used to calculate local valued added content?
How is the value of non-originating materials calculated?
For the purposes of calculating local value added content, one of the following formulae shall be applied:
(a) Local Value Added Content (X%) =
FOB Price - value of non-originating materials X 100
FOB
1
Price
(In order for a product to qualify as originating X ≥ 30%)
(b) Local Value Added Content (X%) =
Ex-works value
2
- value of non-originating materials X 100
Ex-works value
(In order for a product to qualify as originating X ≥ 30%)
1 FOB means Freight on Board or Free on Board. It means the cost of movement of goods by airline or ship is borne by the seller.
The remainder of the delivery expenses has to be met by the buyer.
2 All charges from the moment the goods leave the seller’s factory or premises, such as delivery, distribution, and commission, are to
be borne by the buyer.
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The value of the non-originating materials used in the production of a product shall be:
a) For materials, whose country of origin is other than the exporting beneficiary country or India,
the CIF
3
value; or
b) For materials, the origin of which cannot be determined, the earliest price ascertained to have
been paid in the territory of the exporting beneficiary country where the working or processing
takes place, in accordance with the Agreement on Customs Valuation.
12. What does cumulation mean and does the DFTP scheme allow any
regional cumulation?
The concept of accumulation/cumulation, sometimes called cumulative rules of origin, allows countries that
are part of a preferential trade agreement to share production and jointly comply with the relevant rules of
origin provisions. This means that a producer of one contracting party of a free trade zone is allowed to
use input materials from another contracting party without losing the originating status of that input for the
purpose of the applicable rules of origin. In other words, the concept of accumulation/cumulation or
cumulative rules of origin allows products of one country of a free trade zone to be further processed, or
added to, in another country of that zone as if they had originated in the latter country. India’s DFTP
scheme does not allow for regional cumulation amongst the beneficiary countries.
13. How are inputs from India used in the manufacturing of a final export
product treated in the calculation of local valued added content?
While the scheme has no provision for regional cumulation, bilateral cumulation with India is allowed. If in
the manufacturing of the final export product, the originating material from India is used as input, the value
of the input shall be included in the calculation of the local value added content as it would be deemed to
be originating in the exporting beneficiary country.
14. What types of operations are considered insufficient to confer
originating status to a beneficiary country?
The following operations are in any event insufficient to confer originating status:
Operations to ensure the preservation of products in good condition during transport and storage
(such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur
dioxide or other aqueous solutions, removal of damaged parts and like operations);
Simple operations such as the removal of dust, sifting or screening, sorting, classifying, matching
(including the making-up of sets of articles), washing, painting and cutting;
Changes in packaging, and breaking up and assembly of consignments;
Simple cutting, slicing and repackaging or placing in bottles, flasks, bags, boxes, fixing on cards or
boards, and all other simple packaging operations;
Affixing of marks, labels or other like distinguishing signs on products or their packaging;
3 CIF stands for Cost, Insurance and Freight. In Incoterms, it is a term of trade that requires the seller to arrange and pay for delivery
of the goods to a port or place of import in the country of destination of the buyer. For the purpose of customs valuation, the CIF value
is the price paid for the goods plus the cost of transportation, loading, unloading, handling, insurance, and associated costs incidental
to delivery of the goods from the port or place of export in the country of export to the port or place of import in the country of
destination.
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Simple mixing of products whether or not of different kinds, where one or more components of the
mixture do not meet the conditions laid down in these rules to enable them to be considered as
originating products;
Simple assembly of parts of products to constitute a complete product and/or disassembly of
products into parts and/or packaging thereof;
Slaughter of animals.
15. What are the conditions that must be fulfilled if an export
consignment transits through one or more intermediate countries?
Where their transport involves transit through one or more intermediate countries with or without trans-
shipment or temporary storage in such countries, export consignments will be allowed to proceed to their
final destination provided that:
Their transit entry is justified for geographical reasons or by considerations related exclusively to
transport requirements;
The products have not entered into trade or consumption there;
The products have not undergone any operation other than unloading and reloading or any
operation required to keep them in good condition; and
The products have remained under customs control in the country of transit.
16. Is there a standard format that a beneficiary country can use
for submitting a certificate of origin?
Yes, the DFTP agreement does contain a prescribed format for submitting a certificate of origin by the
beneficiary country (see Appendix VI). This certificate must be on A4-sized paper and in English. It must
include one original and three copies.
The certificate of origin issued by the issuing authority shall indicate the relevant rules and applicable
percentage of local value added content in the relevant space provided. Each certificate of origin must
bear a reference number separately given by each place or office of issuance. The issuing authority will
keep the duplicate and give both the original and the two remaining copies to the exporter. The latter
should forward the original copy together with the third copy to the importer, who should submit the original
to the customs authority at the port or place of importation (India). The importer should keep the third copy
while the exporter retains the fourth copy.
17. Does the authority that issues certificates of origin have an
indicative format for seeking a declaration from exporters in the
beneficiary country?
The DFTP scheme does indeed suggest such a format (called Form A, see Appendix VII). The
manufacturer and/or the exporter of products that qualifies for preferential treatment can use it to apply for
a pre-exportation verification of the origin of the products to be exported. The result of the verification,
subject to review periodically or whenever appropriate, will be accepted as supporting evidence during the
verification process. However, the pre-exportation verification may not apply to products whose origin can
be easily verified.
While carrying out formalities for exporting products under preferential treatment, the exporter or his
authorized representative must submit a written application for a certificate of origin together with
appropriate supporting documents proving that the products to be exported qualify for the issuance of such
a certificate.
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18. How long is the certificate of origin valid? Can it be accepted even
after the lapse of the period of validity?
The validity of the certificate of origin is 12 months from the date of its issuance. Hence, it must be
submitted to the customs authority in the importing country (India) within that period.
Should the certificate of origin be submitted to the relevant authority of the importing country after its
validity has expired, it can still be accepted if the failure to observe the time limit results from force majeure
or other valid reasons beyond the control of the exporter. The relevant customs authority in India may
accept such a certificate provided that the products were imported before its expiry date.
19. What are the provisions for cooperation, review and modification of the
rules of origin?
The DFTP agreement’s rules of origin require beneficiary countries to cooperate with the Government of
India in order to specify the origin of inputs in the certificate of origin after the exporter has verified his
declaration. The issuing authority in the beneficiary country will also assist the Government of India in post-
importation verification if any such request is made. In addition, all these rules and the operational
certification procedures can be reviewed and modified by the Government of India as and when
considered necessary.
20. Can a certificate of origin be issued retroactively?
The certificate of origin must be issued by the relevant authority of the exporting country at the time of
exportation, or within three working days from the date of shipment. However, in exceptional cases where
a certificate of origin has not been issued within those time limits due to involuntary errors, omissions or
other valid causes, it may be issued retroactively but no longer than 45 days from the date of shipment.
21. What options are available to exporters in the event of theft, loss
or destruction of a certificate of origin?
In the event of theft, loss or destruction of a certificate of origin, the exporter may request the authority
which issued it to provide a certified true copy of the original bearing the date of that document. This copy
will cover the same period as the original. The exporter must provide a quadruplicate copy of the certificate
to the issuing authority in India.
22. How and by whom are the documents verified?
The Customs Department of India is the agency authorized to verify all documents pertaining to the
consignment. For the purpose of implementing the provisions of the DFTP’s rules of origin, the following
must be produced to the customs authority of India at the time of importation:
A Through Bill of Lading issued in the exporting country;
A certificate of origin issued by the relevant authority of the exporting beneficiary country;
A copy of the original commercial invoice in respect of the product; and
Supporting documents proving that other requirements of rules of origin have been complied with.
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23. To whom does the beneficiary country notify the details of
the certificate of origin issuing authority?
Each beneficiary country shall provide, by post and electronic mail, names and addresses of the officials
authorized to sign the certificate of origin and also provide the original sets of their specimen signatures
and specimens of official seals to the Central Board of Excise and Customs of the Government of India at
the following address:
The Director (International Customs)
Central Board of Excise and Customs
Department of Revenue
Ministry of Finance
Government of India
Room No. 49, North Block
New Delhi 110001
INDIA
Telephone: +91 11 2309 3380 Fax +91 11 2309 3760
e-mail: diricd-cbec@nic.in
8 TFPB-15-333.E
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Chapter 2 India’s import regulations and standards’ requirement
24. What are India’s general import policy requirements?
All imported goods are subject to the same domestic laws, acts, rules, orders, regulations, technical
specifications, environmental and safety norms as are applicable to domestically produced goods.
All importers (with a few exceptions) are required to register with the Directorate General of Foreign Trade
and obtain an importer-exporter code number to be able to import commercially. Since 2007, registration
has been online, through application and provision of supporting documents such as a bank certificate and
permanent income tax number.
25. Are import consignments subject to pre-shipment inspection?
Pre-shipment inspection for imports of certain goods has been mandatory since 2004. Goods subject to
such inspections include unshredded metallic waste and scrap (since 2004), and shredded metallic waste
and scrap (since 2009). The inspections aim to ensure that consignments do not contain arms, explosives
or materials contaminated by radioactivity. Pre-shipment inspection certificates are issued by accredited
certifying agencies located inside and outside India. Imports of certain types of second-hand and defective
steel products, as well as textiles and clothing articles, are subject to pre-shipment inspection on the
grounds of health and safety.
26. What are the procedures to be followed for customs valuation and
clearance?
Determination of the value of imports should be based on the transaction value, i.e. the price actually paid
or payable for the goods when sold for export to India, including any amount paid or payable for costs and
services such as commissions and brokerage, royalties and license fees, transport and insurance costs, as
well as handling charges. The calculation is based on the exchange rate in force when the bill of entry is
presented to customs. For goods sold on high -seas sale contracts, the price paid by the last buyer
constitutes the transaction value. The transaction value method may be rejected if reasonable doubt arises
on the accuracy of the declared value.
27. What are the mandatory standards for imports of
manufactured products into India?
The Bureau of Indian Standards (BIS) is the supreme standard-setting and enforcing agency for
manufactured products in India. These standards, including mandatory quality requirements, apply
uniformly to both domestic and imported goods. In order to comply with these requirements, all
manufacturers/exporters who export goods to India must obtain a BIS license for affixing a standards mark
on their product. The certification allows the licensees to use the popular ISI Mark, which has become
synonymous with quality products for the Indian and neighbouring markets over the last 55 years or more.
28. What are the different types of licensing under BIS?
Although the scheme itself is voluntary in nature, the Government of India, in the public interest (for
example public health and safety, security, infrastructure requirements, mass consumption) has enforced
mandatory certification on various products through a number of Quality Control Orders issued from time to
time under various government acts. A list of items that require mandatory certification can be found on the
BIS website: http://www.bis.org.in/cert/ProdUnManCert.asp.
Under separate arrangements with statutory agencies, some products have been placed under special
certification schemes of lot or batch inspection carried out by BIS inspecting officers. The majority of gas
cylinders, regulators and valves are certified through such schemes.
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INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
For all other products, the manufacturer is permitted to self-certify products after ascertaining their
conformity to the Standard for which they are licensed.
The BIS Product Certification Scheme is open to manufacturers in all countries without discrimination.
Overseas applicants are also granted a licence to use the ISI Mark under a separately designed scheme.
The procedure for granting and operating a BIS licence under the Foreign Manufacturers Certification
Scheme (FMCS) is explained in Appendix VIII.
29. What are the mandatory standards for importing plants, fruits
and seeds into India?
India’s Plants, Fruits and Seeds Order sets and regulates standards for both domestically produced and
imported goods. The order can be accessed at http://agricoop.nic.in/documentreport.html.
All primary agricultural products are subject to a biosafety and sanitary/phytosanitary import permit issued
by the Department of Agriculture and Co-operation. In accordance with the WTO Agreement on the
Application of Sanitary and Phytosanitary Measures, an import risk analysis will be conducted based on a
number of scientific principles, including:
The type of pests etc. known to be associated with the particular product in the exporting country;
Organisms already established in India; and
The potential impact of such organisms on India’s international trade.
30. What requirements must exporters to India meet under the Food
Safety and Standards Act?
Imports of all edible/food products (including tea) must comply with the quality and packaging requirements
laid down in the Act. Compliance with these conditions must be ensured before the consignment can be
cleared by customs authorities.
31. What is the minimum required shelf life for food products?
The minimum shelf life of imported edible/food products required by the Food Safety and Standards Act is
60% of the product’s original shelf life.
The calculation of shelf life is based on the information provided on the label of the product with regard to
the dates of manufacture and expiry. However, the requirement of a 60% shelf life stipulated in the
paragraph above does not apply to re-imports for export purposes.
Re-imports for export purposes are subject to the following conditions:
Re-imported edible/food products must meet the stipulated phytosanitary conditions;
Importers must give an undertaking to customs that the goods are not sold on the domestic market;
and
Importers must submit a certificate to customs confirming that the goods have been re-exported.
32. What are the requirements for importing meat and meat
products, including poultry, into India?
These products must comply with India’s food safety standards with regard to manufacture, slaughter,
packaging, labelling and quality, as well as the sanitary and hygienic requirements stipulated in the Food
10 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Safety and Standards Act. These conditions must be fulfilled before customs clearance of the
consignment.
Imports of meat, meat products and poultry are subject to a sanitary import permit issued by the
Department of Animal Husbandry and Dairying.
33. What are the labelling requirements for imports of packaged products?
All pre-packaged commodities imported into India must carry the following information:
Name and address of the importer;
Generic or common name of the commodity;
Net quantity in terms of standard unit of weights and measures. If the net quantity in the imported
package is given in any other unit, its equivalent in terms must be declared by the importer.
Month and year in which the commodity was manufactured, packed or imported;
The maximum retail sale price at which the commodity may be sold to the ultimate consumer. This
price shall include all taxes (local or otherwise), freight, transport charges, commission payable to
dealers, as well as all charges towards advertising, delivery, packing, forwarding and the like.
Detailed rules on packaged commodities can be accessed from the website of the Department of
Consumer Affairs (http://fcamin.nic.in).
34. What are the regulations concerning imports of beef and products
containing beef?
Imports of all forms of beef, or products that contain beef, are prohibited in India. The shipping documents
of the exporter of a consignment of commodities such as edible oils and processed or edible food products
imported in bulk must state clearly that the consignment does not contain beef in any form.
35. How does India regulate imports of genetically modified organisms
(GMOs) and living modified organisms (LMOs)?
These products are subject to various conditions. The import of GMOs/LMOs for the purposes of research
and development (R&D), food, feed, processing in bulk and environmental release is governed by the
provisions of the Environment Protection Act, which can be accessed from the website of the Ministry of
Environment and Forests (http://envfor.nic.in).
The import of any food, feed, raw or processed, or any ingredient of a food product that contains
genetically modified (GM) material used either for industrial production, environmental release, or field
application is allowed only with the approval of the Genetic Engineering Appraisal Committee set up by the
Ministry of Environment and Forests (details on GEAC can be accessed from the Ministry’s website
http://www.envfor.nic.in/divisions/csurv/geac/geac_home.html).
Institutes or companies wishing to import genetically modified material for R&D purposes should submit
their proposals to the Review Committee for Genetic Modification under the Department of Biotechnology.
For further information, see customs-manual-2012(8).pdf available online.
36. How are imports of textiles and textile articles regulated?
Imports of textiles and textile articles are permitted if they do not contain any hazardous dyes whose
handling, production, carriage or use is prohibited under the Environment Protection Act.
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Imports of woollen textiles and woollen blended fabrics should display markings or selvage descriptions
indicating the composition of fibre blends.
Import consignments of these items must be accompanied by a pre-shipment certificate from a testing
laboratory accredited to the national accreditation agency of the country of origin. In cases where such
certificates are not available, the consignment will be cleared after a sample of the imported consignment
has been tested and certified by an agency of the Textiles Committee (http://textilescommittee.nic.in).
12 TFPB-15-333.E
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Appendix I Letter of intent
(Indicative Sample)
To
Department of Commerce
Government of India
New Delhi
This is with reference to India’s Duty Free Tariff Preference Scheme for least developed countries (LDCs)
which prescribes that in order to enjoy the tariff preference under this Scheme the individual LDC member
is required to give a Letter of Intent to the Government of India for becoming a Beneficiary Country.
Pursuant to Article 15 of the Scheme the Government of _______________ (name of the beneficiary
country) submits this Letter of Intent for being covered under this Scheme.
The Government of _______________ (name of the beneficiary country) also undertakes that it would
comply with the provisions of the Duty Free Tariff Preference Scheme for Least Developed Countries.
(Seal of the Government of the beneficiary country)
Date:
Place:
TFPB-15-333.E 13
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Appendix II List of LDCs covered under DFTP scheme
S.No.
Country
S.No.
Country
AFRICA
S.No.
Country
S.No.
Country
1
Angola
18
Madagascar
2
Benin
19
Malawi
3
Burkina Faso
20
Mali
4
Burundi
21
Mauritania
5
Central African Republic (the)
22
Mozambique
6
Chad
23
Niger (the)
7
Comoros (the)
24
Rwanda
8
Democratic Republic of the Congo (the)
25
Sao Tome and Principe
9
Djibouti
26
Senegal
10
Equatorial Guinea
27
Sierra Leone
11
Eritrea
28
Somalia
12
Ethiopia
29
Sudan (the)
13
Guinea
30
Togo
14
Guinea-Bissau
31
Uganda
15
Gambia (the)
32
United Republic of Tanzania (the)
16
Lesotho
33
Zambia
17
Liberia
ASIA
34
Afghanistan
41
Myanmar
35
Bangladesh
42
Nepal
36
Bhutan
43
Samoa
37
Cambodia
44
Solomon Islands
38
Timor-Leste
45
Tuvalu
39
Kiribati
46
Vanuatu
40
Lao People’s Democratic Republic
47
Yemen
AMERICAs
48
Haiti
14 TFPB-15-333.E
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Appendix III Date of LDCs joining the DFTP scheme
S. No
Name of the Country
Notification No.
Date
1
Cambodia
96/2008-Customs
13
th
August, 2008
2
United Republic of Tanzania (the)
96/2008-Customs
13
th
August, 2008
3
Ethiopia
99/2008-Customs
28
th
August, 2008
4
Mozambique
99/2008-Customs
28
th
August, 2008
5
Samoa
99/2008-Customs
28
th
August, 2008
6
Malawi
99/2008-Customs
28
th
August, 2008
7
Lao People’s Democratic Republic
99/2008-Customs
28
th
August, 2008
8
Uganda
113/2008-Customs
31
st
October, 2008
9
Rwanda
113/2008-Customs
31
th
October, 2008
10
Madagascar
113/2008-Customs
31
th
October, 2008
11
Benin
7/2009-Customs
19
th
January, 2009
12
Myanmar
7/2009-Customs
19
th
January, 2009
13
Eritrea
7/2009-Customs
19
th
January, 2009
14
Burkina Faso
24/2009-Customs
20
th
March, 2009
15
Gambia (the)
24/2009-Customs
20
th
March, 2009
16
Sudan (the)
45/2009-Customs
4
th
May, 2009
17
Senegal
59 /2009-Customs
9
th
June, 2009
18
Lesotho
86 /2009-Customs
6
th
August, 2009
19
Mali
86 /2009-Customs
6
th
August, 2009
20
Somalia
63 /2010-Customs
13
th
May, 2010
21
Bangladesh
64/2010-Customs
14
th
May, 2010
22
Burundi
64/2010-Customs
15
th
May, 2010
23
Timor-Leste
67/2010-Customs
8
th
June, 2010
24
Zambia
67/2010-Customs
8
th
June, 2010
25
Central African Republic (the)
121/2010-Customs
1
st
December, 2010
26
Afghanistan
45/2011-Customs
1
st
June, 2011
27
Comoros (the)
Dep. of Commerce Document
1
st
January, 2012
28
Liberia
Dep. of Commerce Document
1
st
January, 2012
29
Yemen
19/2013-Customs
2
nd
April, 2013
Note: Maldives graduated from its LDC status in 2011 and was therefore dropped from the DFTP Scheme.
TFPB-15-333.E 15
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Appendix IV
Revised positive and exclusion lists of products
based on the amendment made in April 2014
A. Positive list of products eligible for preference over applied tariff
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
(1)
(2)
(3)
(4)
(5)
Cut flowers and flower buds of a kind suitable
1
06031100
for bouquets or for ornamental purposes, fresh,
All goods
25%
dried, dyed, bleached, impregnated or
otherwise prepared: fresh: roses
Cut flowers and flower buds of a kind suitable
2
06031200
for bouquets or for ornamental purposes, fresh,
All goods
25%
dried, dyed, bleached, impregnated or
otherwise prepared: fresh: carnations
Cut flowers and flower buds of a kind suitable
3
06031300
for bouquets or for ornamental purposes, fresh,
All goods
25%
dried, dyed, bleached, impregnated or
otherwise prepared: fresh: orchids
Cut flowers and flower buds of a kind suitable
4
06031400
for bouquets or for ornamental purposes, fresh,
All goods
25%
dried, dyed, bleached, impregnated or
otherwise prepared: fresh: chrysanthemums
Cut flowers and flower buds of a kind suitable
5
06031500
for bouquets or for ornamental purposes, fresh,
All goods
25%
dried, dyed, bleached, impregnated or
otherwise prepared: fresh: lilies (Lilium spp.)
Cut flowers and flower buds of a kind suitable
6
06031900
for bouquets or for ornamental purposes, fresh,
All goods
25%
dried, dyed, bleached, impregnated or
otherwise prepared: fresh: other
7
Dried, dyed, bleached, impregnated or
06039000
otherwise prepared cut flowers and buds, for
All goods
25%
bouquets or for ornamental purposes
8
07020000
Tomatoes, fresh or chilled
All goods
25%
9
07131000
Dried, shelled peas "Pisum sativum", whether or
All goods
10%
not skinned or split
10
08011100
Desiccated coconuts
All goods
14%
11
08021200
Fresh or dried almonds, shelled and peeled
All goods
25%
12
08023100
Fresh or dried walnuts in shell
All goods
25%
13
08023200
Fresh or dried walnuts, shelled and peeled
All goods
25%
Nuts, fresh or dried, whether or not shelled or
14
peeled (excl. coconuts, Brazil nuts, cashew
08029000
nuts, almonds, hazelnuts, walnuts, chestnuts
Betel Nuts
60%
"Castania spp.", pistachios and macadamia
nuts)
15
080450
Fresh or dried guavas, mangoes and
All goods
15%
mangosteens
16
08051000
Fresh or dried oranges
All goods
10%
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Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
17
08061000
Fresh grapes
All goods
10%
18
080620
Dried grapes
All goods
10%
19
08131000
Dried apricots
All goods
20%
Dried peaches, pears, papaws "papayas",
20
tamarinds and other edible fruits (excl. nuts,
081340
bananas, dates, figs, pineapples, avocados,
All goods
10%
guavas, mangoes, mangosteens, citrus fruit,
grapes apricots, prunes and apples, unmixed)
21
090411
Pepper of the genus Piper, neither crushed nor
All goods
15%
ground
22
09041200
Pepper of the genus Piper, crushed or ground
All goods
15%
23
090421
Fruits of the genus Capsicum or of the genus
All goods
15%
Pimenta, dried, neither crushed nor ground
24
090422
Fruits of the genus Capsicum or of the genus
All goods
15%
Pimenta, crushed or ground
25
090611
Cinnamon "Cinnamomum zeylanicum Blume"
All goods
15%
(excl. crushed and ground)
26
091011
Ginger, neither crushed nor ground
All goods
15%
27
091012
Ginger, crushed or ground
All goods
15%
28
091030
Turmeric "curcuma"
All goods
15%
29
09109100
Mixtures of different types of spices
All goods
15%
Spices (excl. pepper of the genus Piper, fruit of
the genus Capsicum or of the genus Pimenta,
vanilla, cinnamon, cinnamontree flowers, clove
30
091099
"wholefruit", clove stems, nutmeg, mace,
All goods
15%
cardamoms, seeds of anise, badian, fennel,
coriander, cumin and caraway, and juniper
berries, ginger, saffron, turmeric "curcuma" and
mixtures of various types of spices)
31
15071000
Crude soya-bean oil, whether or not degummed
All goods
50%
32
15111000
Crude palm oil
All goods
50%
33
151190
Palm oil and its fractions, whether or not refined
All Goods
50%
(excl. chemically modified and crude)
34
151491
High erucic acid rape or colza oil "fixed oil which
All goods
50%
has an erucic acid content of >= 2%" and
mustard oil, crude
35
151550
Sesame oil and its fractions, whether or not
All goods
50%
refined, but not chemically modified
Fixed vegetable fats and oils and their fractions,
whether or not refined, but not chemically
36
151590
modified (excl. soya-bean, groundnut, olive,
All goods
50%
palm, sunflower-seed, safflower, cotton-seed,
coconut, palm kernel, babassu, rape, colza and
mustard, linseed, maize, castor and sesame oil)
Raw cane sugar, in solid form, not containing
37
170113
added flavouring or colouring matter, obtained
All goods
50%
without centrifugation, with sucrose content 69°
to 93°, containing only natural anhedral
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INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
microcrystals (see subheading note 2.)
38
170114
Raw cane sugar, in solid form, not containing
All goods
50%
added flavouring or colouring matter (excl. cane
sugar of 1701 13)
39
17019100
Refined cane or beet sugar, containing added
All goods
50%
flavouring or colouring, in solid form
Cane or beet sugar and chemically pure
40
170199
sucrose, in solid form (excl. cane and beet
All goods
50%
sugar containing added flavouring or colouring
and raw sugar)
41
18010000
Cocoa beans, whole or broken, raw or roasted
All goods
29%
Orange juice, unfermented, whether or not
42
20091900
containing added sugar or other sweetening
All goods
60%
matter (excl. containing spirit, frozen, and of a
Brix value <= 20 at 20 °C)
43
20095000
Tomato juice, unfermented, whether or not
All goods
60%
containing added sugar or other sweetening
matter (excl. containing spirit)
Inorganic or mineral colouring matter, n.e.s.;
preparations based on inorganic or mineral
44
320649
colouring matter of a kind used for colouring any
All goods
50%
material or produce colorant preparations, n.e.s.
(excl. preparations of heading 3207, 3208,
3209, 3210, 3213 and 3215 and inorganic
products of a kind used as liminophores)
45
Essential oils of citrus fruit, whether or not
330119
terpeneless, incl. concretes and absolutes (excl.
All goods
50%
those of sweet and bitter orange and lemon)
46
330300
Perfumes and toilet waters (excl. aftershave
All goods
60%
lotions, personal deodorants and hair lotions)
47
330610
Dentifrices, incl. those used by dental
All Goods
60%
practitioners
48
33074100
"Agarbatti" and other odoriferous preparations
All goods
60%
which operate by burning
Soap and organic surface-active products and
preparations, in the form of bars, cakes,
49
340119
moulded pieces or shapes, and paper, wadding,
All goods
50%
felt and nonwovens, impregnated, coated or
covered with soap or detergent (excl. those for
toilet use, incl. medicated products)
50
391590
Waste, parings and scrap of plastics (excl. that
All goods
50%
of polymers of ethylene, styrene and vinyl
chloride)
51
39173100
Flexible tubes, pipes and hoses, and fittings
All goods
60%
therefor, of plastics, burst pressure >= 27,6
MPa
52
39174000
Fittings, e.g. joints, elbows, flanges, of plastics,
All goods
50%
for tubes, pipes and hoses
53
391810
Floor coverings, whether or not self-adhesive, in
All goods
50%
rolls or in the form of tiles, and wall or ceiling
coverings "in rolls with a width of >= 45 cm,
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Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
consisting of a layer of plastics fixed
permanently on a backing of any material other
than paper, the face side of which is grained,
embossed, coloured, design-printed or
otherwise decorated", of polymers of vinyl
chloride
Floor coverings of plastics, whether or not self-
adhesive, in rolls or in the form of tiles, and wall
or ceiling coverings in rolls with a width of >= 45
54
391890
cm, consisting of a layer of plastics fixed
All goods
50%
permanently on a backing of any material other
than paper, the face side of which is grained,
embossed, coloured, design-printed or
otherwise decorated (excl. coverings of
polymers of vinyl chloride)
55
39191000
Self-adhesive plates, sheets, film, foil, tape,
All goods
50%
strip and other flat shapes, of plastics, in rolls
<= 20 cm wide
Self-adhesive plates, sheets, film, foil, tape,
56
391990
strip and other flat shapes, of plastics, whether
All goods
50%
or not in rolls > 20 cm wide (excl. floor, wall and
ceiling coverings of heading 3918)
Plates, sheets, film, foil and strip, of non-cellular
plastics, not reinforced, laminated, supported or
57
similarly combined with other materials, without
392010
backing, unworked or merely surface-worked or
All goods
50%
merely cut into squares or rectangles (excl. self-
adhesive products, and floor, wall and ceiling
coverings of heading 3918)
Plates, sheets, film, foil and strip, of non-cellular
polymers of ethylene, not reinforced, laminated,
supported or similarly combined with other
58
392020
materials, without backing, unworked or merely
All goods
50%
surface-worked or merely cut into squares or
rectangles (excl. self-adhesive products, and
floor, wall and ceiling coverings of heading
3918)
Plates, sheets, foil, film and strip, of non-cellular
polymers of styrene, not reinforced, laminated,
supported or similarly combined with other
59
392030
materials, without backing, unworked or merely
All goods
50%
surface-worked or merely cut into squares or
rectangles (excl. self-adhesive products, and
floor, wall and ceiling coverings of heading
3918)
Plates, sheets, film, foil and strip, of non-cellular
poly"methyl methacrylate", not reinforced,
laminated, supported or similarly combined with
60
392051
other materials, without backing, unworked or
All goods
50%
merely surface-worked or merely cut into
squares or rectangles (excl. self-adhesive
products, and floor, wall and ceiling coverings of
heading 3918)
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INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
Plates, sheets, film, foil and strip, of non-cellular
acrylic polymers, not reinforced, laminated,
supported or similarly combined with other
61
392059
materials, without backing, unworked or merely
All goods
50%
surface-worked or merely cut into squares or
rectangles (excl. those of poly"methyl
methacrylate", self-adhesive products, and
floor, wall and ceiling coverings of heading
3918)
Plates, sheets, film, foil and strip, of non-cellular
polyesters, not reinforced, laminated, supported
or similarly combined with other materials, not
62
392069
worked or only surface-worked, or only cut to
All goods
10%
rectangular, incl. square, shapes (excl.
polycarbonates, polythylene terephthalate and
other unsaturated polyesters, self-adhesive
products, and floor, wall and ceiling coverings in
heading 3918)
Plates, sheets, film, foil and strip, of non-cellular
plastics, n.e.s., not reinforced, laminated,
supported or similarly combined with other
63
materials, without backing, unworked or merely
392099
surface-worked or merely cut into squares or
All goods
10%
rectangles (excl. self-adhesive products, floor,
wall and ceiling coverings of heading 3918 and
sterile surgical or dental adhesion barriers of
subheading 3006.10.30)
Plates, sheets, film, foil and strip, of cellular
64
39211100
polymers of styrene, unworked or merely
All goods
50%
surface-worked or merely cut into squares or
rectangles (excl. self-adhesive products, floor,
wall and ceiling coverings of heading 3918)
Plates, sheets, film, foil and strip, of cellular
65
polymers of vinyl chloride, unworked or merely
39211200
surface-worked or merely cut into squares or
All goods
50%
rectangles (excl. self-adhesive products, floor,
wall and ceiling coverings of heading 3918)
Plates, sheets, film, foil and strip, of cellular
polyurethanes, unworked or merely surface-
66
worked or merely cut into squares or rectangles
392113
(excl. self-adhesive products, floor, wall and
All goods
50%
ceiling coverings of heading 3918 and sterile
surgical or dental adhesion barriers of
subheading 3006.10.30)
Plates, sheets, film, foil and strip, of plastics,
reinforced, laminated, supported or similarly
67
392190
combined with other materials, unworked or
All goods
50%
merely surface-worked or merely cut into
squares or rectangles (excl. of cellular plastic;
self-adhesive products, floor, wall and ceiling
coverings of heading 3918)
68
392310
Boxes, cases, crates and similar articles for the
All goods
50%
conveyance or packaging of goods, of plastics
69
39232100
Sacks and bags, incl. cones, of polymers of
All goods
50%
ethylene
20 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
70
392329
Sacks and bags, incl. cones, of plastics (excl.
All goods
50%
those of polymers of ethylene)
71
392330
Carboys, bottles, flasks and similar articles for
All goods
50%
the conveyance or packaging of goods, of
plastics
72
392350
Stoppers, lids, caps and other closures, of
All goods
50%
plastics
Articles for the conveyance or packaging of
goods, of plastics (excl. boxes, cases, crates
73
392390
and similar articles; sacks and bags, incl. cones;
All goods
50%
carboys, bottles, flasks and similar articles;
sppols, spindles, bobbins and similar supports;
stoppers, lids, caps and other closures)
Household articles and toilet articles, of plastics
74
392490
(excl. tableware, kitchenware, baths, shower-
All goods
50%
baths, washbasins, bidets, lavatory pans, seats
and covers, flushing cisterns and similar
sanitary ware)
75
392610
Office or school supplies, of plastics, n.e.s.
All goods
50%
76
Articles of apparel and clothing accessories
392620
produced by the stitching or sticking together of
All goods
50%
plastic sheeting, incl. gloves, mittens and mitts
77
392690
Articles of plastics and articles of other
All goods
50%
materials of heading 3901 to 3914, n.e.s
78
40012100
Smoked sheets of natural rubber
All goods
20%
79
40012200
Technically specified natural rubber "TSNR"
All goods
20%
Natural rubber in primary forms or in plates,
80
400129
sheets or strip (excl. smoked sheets, technically
All goods
20%
specified natural rubber "TSNR" and natural
rubber latex, whether or not prevulcanised)
Vulcanised rubber thread and cord (excl.
81
400700
ungimped single thread with a diameter of > 5
All goods
50%
mm and textiles combined with rubber thread,
e.g. textile-covered thread and cord)
82
400821
Plates, sheets and strip, of non-cellular rubber
All goods
50%
83
401699
Articles of vulcanised rubber (excl. hard rubber),
All goods
14%
n.e.s.
84
520100
Cotton, neither carded nor combed
All goods
50%
85
Men''s or boys'&apoapos; ensembles of textile materials
610329
(excl. wool, fine animal hair, cotton or synthetic
All goods
60%
fibres, ski ensembles and swimwear)
86
61044200
Women's or girls' dresses of cotton, knitted or
All goods
50%
crocheted (excl. petticoats)
87
61045200
Women's or girls' skirts and divided skirts of
All goods
50%
cotton, knitted or crocheted (excl. petticoats)
88
61046200
Women's or girls' trousers, bib and brace
All goods
50%
overalls, breeches and shorts of cotton, knitted
or crocheted (excl. panties and swimwear)
TFPB-15-333.E 21
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
89
610510
Men''s or boys'' shirts of cotton, knitted or
All goods
50%
crocheted (excl. nightshirts, T-shirts, singlets
and other vests)
90
61082100
Women's or girls' briefs and panties of cotton,
All goods
60%
knitted or crocheted
91
610990
T-shirts, singlets and other vests of textile
All goods
50%
materials, knitted or crocheted (excl. cotton)
92
Jerseys, pullovers, cardigans, waistcoats and
611030
similar articles, of man-made fibres, knitted or
All goods
50%
crocheted (excl. wadded waistcoats)
93
611190
Babies'' garments and clothing accessories of
All goods
60%
textile materials, knitted or crocheted (excl. of
cotton or synthetic fibres, and hats)
Men''s or boys'' jackets and blazers of textile
94
620339
materials (excl. of wool, fine animal hair, cotton
All goods
60%
or synthetic fibres, knitted or crocheted, and
wind-jackets and similar articles)
95
62034200
Men's or boys' trousers, bib and brace overalls,
All goods
60%
breeches and shorts, of cotton (excl. knitted or
crocheted, underpants and swimwear)
Men''s or boys'' trousers, bib and brace overalls,
96
620349
breeches and shorts of textile materials (excl. of
All goods
60%
wool, fine animal hair, cotton or synthetic fibres,
knitted or crocheted, underpants and swimwear)
97
62052000
Men's or boys' shirts of cotton (excl. knitted or
All goods
50%
crocheted, nightshirts, singlets and other vests)
98
62053000
Men's or boys' shirts of man-made fibres (excl.
All goods
50%
knitted or crocheted, nightshirts, singlets and
other vests)
99
620590
Men''s or boys'' shirts of textile materials (excl.
All goods
50%
of cotton or man-made fibres, knitted or
crocheted, nightshirts, singlets and other vests)
100
62082200
Women's or girls' nightdresses and pyjamas of
All goods
50%
man-made fibres (excl. knitted or crocheted,
vests and negligés)
Women's or girls' garments of textile fabrics,
rubberised or impregnated, coated, covered or
101
62105000
laminated with plastics or other substances
All goods
60%
(excl. of the type described in subheading
6202,11 to 6202,19, and babies' garments and
clothing accessories)
102
62113200
Men's or boys' track suits and other garments,
All goods
60%
n.e.s. of cotton (excl. knitted or crocheted)
103
62121000
Brassieres of all types of textile materials,
All goods
60%
whether or not elasticated, incl. knitted or
crocheted
22 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
Waterproof footwear incorporating a protective
metal toecap, with outer soles and uppers of
rubber or of plastics, the uppers of which are
104
640110
neither fixed to the sole nor assembled by
All goods
60%
stitching, riveting, nailing, screwing, plugging or
similar processes (excl. skating boots with ice or
roller skates attached, shin-guards and similar
protective sportswear)
Waterproof footwear covering neither the ankle
nor the knee, with outer soles and uppers of
rubber or of plastics, the uppers of which are
neither fixed to the sole nor assembled by
105
640199
stitching, riveting, nailing, screwing, plugging or
All goods
60%
similar processes (excl. covering the ankle but
not the knee, footwear incorporating a
protective metal toecap, orthopaedic footwear,
skating boots with ice or roller skates attached
and sports and toy footwear)
Sports footwear, with outer soles of rubber,
plastics, leather or composition leather and
106
64031910
uppers of leather (excl. ski-boots, cross-country
All goods
50%
ski footwear, snowboard boots and skating
boots with ice or roller skates attached): With
outer soles of leather
Sports footwear, with outer soles of rubber,
plastics, leather or composition leather and
107
64031920
uppers of leather (excl. ski-boots, cross-country
All goods
50%
ski footwear, snowboard boots and skating
boots with ice or roller skates attached): With
outer soles of rubber
Sports footwear, incl. tennis shoes, basketball
108
640411
shoes, gym shoes, training shoes and the like,
All goods
60%
with outer soles of rubber or plastics and uppers
of textile materials
Footwear with uppers of textile materials (excl.
109
64052000
with outer soles of rubber, plastics, leather or
All goods
60%
composition leather, orthopaedic footwear and
toy footwear)
Glassware of a kind used for table, kitchen,
110
70132800
toilet, office, indoor decoration or similar
All goods
10%
purposes (other than that of heading 7010 or
7018): stemware drinking glasses, other than of
glass-ceramics: other
111
850110
Motors of an output <= 37,5 W
All goods
10%
112
850440
Static converters
All goods
50%
TFPB-15-333.E 23
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Extent of tariff
concession
S. No.
HS Code
Product label
Description
(percentage of
applied rate of
duty)
Monitors and projectors, not incorporating
Colour reception
television reception apparatus; reception
apparatus for
apparatus for television, whether or not
television
incorporating radio- broadcast receivers or
whether or not
sound or video recording or reproducing
incorporating
113
apparatus: reception apparatus for television,
radio broadcast
85287100
whether or not incorporating radio-broadcast
receivers or
50%
receivers or sound or video recording or
sound or video
reproducing apparatus: not designed to
recording or
incorporate a video display or screen
reproducing
apparatus
(satellite
receivers)
Reception apparatus for television, colour,
Colour reception
whether or not incorporating radio-broadcast
apparatus for
receivers or sound or video recording or
television
reproducing apparatus, designed to incorporate
whether or not
114
852872
a video display or screen
incorporating
50%
radio broadcast
receivers or
sound or video
recording or
reproducing
apparatus
B. Exclusion list of products (no tariff concession given, MFN duty to apply)
S.No.
HS Code
Product Label
Description
(1)
(2)
(3)
(3)
1
02071300
Fresh or chilled cuts and edible offal of fowls of the species Gallus
All goods
domesticus
2
02071400
Frozen cuts and edible offal of fowls of the species Gallus
All goods
domesticus
3
040210
Milk and cream in solid forms, of a fat content by weight of <= 1,5%
All goods
4
040229
Milk and cream in solid forms, of a fat content by weight of > 1,5%,
Whole Milk Powder
sweetened
5
04059010
Fats and oils derived from milk, and dehydrated butter and ghee
All goods
(excl. natural butter, recombined butter and whey butter): Butter oil
6
04059020
Fats and oils derived from milk, and dehydrated butter and ghee
All goods
(excl. natural butter, recombined butter and whey butter): Ghee
7
04069000
Cheese (excl. fresh cheese, incl. whey cheese, not fermented, curd,
All goods
processed cheese, blue-veined cheese, and grated or powdered
cheese)
8
070310
Fresh or chilled onions and shallots
All goods
9
080132
Fresh or dried cashew nuts, shelled
All goods
10
080310
Fresh or dried plantains
All goods
11
080390
Fresh or dried bananas (excl. plantains)
All goods
12
08071900
Fresh melons (excl. watermelons)
All goods
13
08081000
Fresh apples
All goods
24 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
S.No.
HS Code
Product Label
Description
14
080830
Fresh pears
All goods
15
080840
Fresh quinces
All goods
16
090111
Coffee (excl. roasted and decaffeinated)
All goods
17
090210
Green tea in immediate packings of <= 3 kg
All goods
18
090220
Green tea in immediate packings of > 3 kg
All goods
19
090230
Black fermented tea and partly fermented tea, whether or not
All goods
flavoured, in immediate packings of <= 3 kg
20
090240
Black fermented tea and partly fermented tea, whether or not
All goods
flavoured, in immediate packings of > 3 kg
21
09051000
Vanilla, neither crushed nor ground (detailed label not available)
All goods
22
09052000
Vanilla, crushed or ground (detailed label not available)
All goods
23
090831
Cardamoms, neither crushed nor ground
All goods
24
090832
Cardamoms, crushed or ground
All goods
25
090921
All goods
26
09092200
Coriander seeds, crushed or ground (detailed label not available)
All goods
27
090931
Cumin seeds, neither crushed nor ground
All goods
28
09093200
Cumin seeds, crushed or ground (detailed label not available)
All goods
29
10011100
Durum wheat seed for sowing (detailed label not available)
All goods
30
10011900
Durum wheat (excl. seed for sowing) (detailed label not available)
All goods
31
10019100
Seed of wheat and meslin (excl. durum wheat)
All goods
32
100199
Wheat and meslin (excl. seed for sowing, and durum wheat)
All goods
33
10051000
Maize seed
All goods
34
100630
Semi-milled or wholly milled rice, whether or not polished or glazed
All goods
35
11010000
Wheat or meslin flour
All goods
36
11031300
Groats and meal of maize "corn"
All goods
37
120241
Groundnuts, in shell (excl. seed for sowing, roasted or otherwise
All goods
cooked)
38
120242
Groundnuts, shelled, whether or not broken (excl. seed for sowing,
All goods
roasted or otherwise cooked)
39
12030000
Copra
All goods
40
120400
Linseed, whether or not broken
All goods
41
120740
Sesamum seeds, whether or not broken
All goods
Oil seeds and oleaginous fruits, whether or not broken (excl. edible
42
120799
nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza
All goods
seeds, sunflower seeds, cotton, sesamum, mustard and poppy
seeds)
43
14011000
Bamboos
All goods
44
22030000
Beer made from malt
All goods
45
22041000
Sparkling wine of fresh grapes
All goods
46
220421
Wine of fresh grapes, incl. fortified wines, and grape must whose
All goods
fermentation has been arrested by the addition of alcohol, in
containers of <= 2 l (excl. sparkling wine)
TFPB-15-333.E 25
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
S.No.
HS Code
Product Label
Description
47
220429
Wine of fresh grapes, incl. fortified wines, and grape must whose
All goods
fermentation has been arrested by the addition of alcohol, in
containers of > 2 l (excl. sparkling wine)
48
22043000
Grape must, of an actual alcoholic strength of > 0,5% vol (excl.
All goods
grape must whose fermentation has been arrested by the addition of
alcohol)
49
22051000
Vermouth and other wine of fresh grapes, flavoured with plants or
All goods
aromatic substances, in containers of <= 2 l
50
22059000
Vermouth and other wine of fresh grapes, flavoured with plants or
All goods
aromatic substances, in containers of > 2 l
Cider, perry, mead and other fermented beverages and mixtures of
51
22060000
fermented beverages and non-alcoholic beverages, n.e.s. (excl.
All goods
beer, wine or fresh grapes, grape must, vermouth and other wine of
fresh grapes flavoured with plants or aromatic substances)
52
220710
Undenatured ethyl alcohol, of actual alcoholic strength of >= 80%
All goods
53
220820
Spirits obtained by distilling grape wine or grape marc
All goods
54
220830
Whiskies
All goods
55
220840
Rum and other spirits obtained by distilling fermented sugar-cane
All goods
products
56
220850
Gin and Geneva
All goods
57
220860
Vodka
All goods
58
220870
Liqueurs and cordials
All goods
Ethyl alcohol of an alcoholic strength of < 80% vol, not denatured;
spirits and other spirituous beverages (excl. compound alcoholic
59
220890
preparations of a kind used for the manufacture of beverages, spirits
All goods
obtained by distilling grape wine or grape marc, whiskies, rum and
other spirits obtained by distilling fermented sugar-cane products,
gin, geneva, vodka, liqueurs and cordials)
60
230500
Oilcake and other solid residues, whether or not ground or in the
All goods
form of pellets, resulting from the extraction of groundnut oil
61
230620
Oilcake and other solid residues, whether or not ground or in the
All goods
form of pellets, resulting from the extraction of linseed
62
230630
Oilcake and other solid residues, whether or not ground or in the
All goods
form of pellets, resulting from the extraction of sunflower seeds
63
230650
Oilcake and other solid residues, whether or not ground or in the
All goods
form of pellets, resulting from the extraction of coconut or copra
Oilcake and other solid residues, whether or not ground or in the
64
230690
form of pellets, resulting from the extraction of vegetable fats or oils
All goods
(excl. of cotton seeds, linseed, sunflower seeds, rape or colza
seeds, coconut or copra, palm nuts or kernels, or from the extraction
of soya-bean oil or groundnut oil)
65
230990
Preparations of a kind used in animal feeding (excl. dog or cat food
All goods
put up for retail sale)
66
240110
Tobacco, unstemmed or unstripped
All goods
67
240120
Tobacco, partly or wholly stemmed or stripped, otherwise
All goods
unmanufactured
68
24013000
Tobacco refuse
All goods
69
240210
Cigars, cheroots and cigarillos containing tobacco
All goods
70
240220
Cigarettes, containing tobacco
All goods
26 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
S.No.
HS Code
Product Label
Description
71
240290
Cigars, cheroots, cigarillos and cigarettes consisting wholly of
All goods
tobacco substitutes
72
240311
Water-pipe tobacco (excl. tobacco-free. See subheading note 1.)
All goods
73
240319
Smoking tobacco, whether or not containing tobacco substitutes in
All goods
any proportion (excl. water-pipe tobacco containing tobacco)
74
24039100
Tobacco, "homogenized" or "reconstituted" from finely-chopped
All goods
tobacco leaves, tobacco refuse or tobacco dust
Chewing tobacco, snuff and other manufactured tobacco and
manufactured tobacco substitutes, and tobacco powder, tobacco
75
240399
extracts and essences (excl. cigars, cheroots, cigarillos and
All goods
cigarettes, smoking tobacco whether or not containing tobacco
substitutes in any proportion, "homogenised" or "reconstituted"
tobacco, nicotine extracted from the tobacco plant and insecticides
manufactured from tobacco extracts and essences)
76
25151100
Marble and travertine, crude or roughly trimmed
All goods
77
251512
Marble and travertine, merely cut, by sawing or otherwise, into
All goods
blocks or slabs of a square or rectangular shape
78
25221000
Quicklime
All goods
Other petroleum oils and oils obtained from bituminous minerals
(other than crude) and preparations not elsewhere specified or
79
271019
included, containing by weight 70 % or more of petroleum oils or of
All goods
oils obtained from bituminous minerals, these oils being the basic
constituents of the preparations, other than those containing
biodiesel and other than waste oils
80
350691
Adhesives based on polymers of heading 3901 to 3913 or on rubber
All goods
(excl. products suitable for use as glues or adhesives put up for
retail sale as glues or adhesives, with a net weight of <= 1 kg)
81
381220
Compound plasticisers for rubber or plastics, n.e.s.
All goods
82
46021100
Basketwork, wickerwork and other articles, made directly to shape
All goods
from plaiting materials or made up from goods of heading 46 01;
articles of loofah: of vegetable material: of bamboo
83
46021200
Basketwork, wickerwork and other articles, made directly to shape
All goods
from plaiting materials or made up from goods of heading 46 01;
articles of loofah: of vegetable material: of rattan
84
482190
Paper or paperboard labels of all kinds, non-printed
All goods
85
500300
Silk waste, incl. cocoons unsuitable for reeling, yarn waste and
All goods
garnetted stock
86
722220
Other bars and rods of stainless steel, not further worked than cold-
All goods
formed or cold-finished
87
722240
Angles, shapes and sections of stainless steel, n.e.s.
All goods
Bars and rods of alloy steel other than stainless, not further worked
88
722850
than cold-formed or cold-finished (excl. products of high-speed steel
All goods
or silico-manganese steel, semi-finished products, flat-rolled
products and hot-rolled bars and rods in irregularly wound coils)
Bars and rods of alloy steel other than stainless, cold-formed or
89
722860
cold-finished and further worked or hot-formed and further worked,
All goods
n.e.s. (excl. products of high-speed steel or silico-manganese steel,
semi-finished products, flat-rolled products and hot-rolled bars and
rods in irregularly wound coils)
90
722870
Angles, shapes and sections of alloy steel other than stainless,
All goods
n.e.s.
91
74031100
Copper, refined, in the form of cathodes and sections of cathodes
All goods
TFPB-15-333.E 27
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
S.No.
HS Code
Product Label
Description
92
74031200
Copper, refined, in the form of wire-bars
All goods
93
74031300
Copper, refined, in the form of billets
All goods
Waste and scrap, of copper (excl. ingots or other similar unwrought
94
740400
shapes, of remelted copper waste and scrap, ashes and residues
All goods
containing copper, and waste and scrap of primary cells, primary
batteries and electric accumulators)
95
740710
Bars, rods and profiles, of refined copper, n.e.s.
All goods
96
740811
Wire of refined copper, with a maximum cross-sectional dimension
All goods
of > 6 mm
97
740819
Wire of refined copper, with a maximum cross-sectional dimension
All goods
of <= 6 mm
28 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Appendix V Format for furnishing details of agency/officers
authorized to issue Certificate of Origin under
India’s DFTP scheme
I. Name and address of the Agency/Authority:
_______________________________________________
_______________________________________________
II. Names and specimen signatures of officers:
Names and designation of officers Specimen signatures
1. ________________________ __________________
2. ________________________ __________________
3. ________________________ __________________
4. ________________________ _________________
5. ________________________ __________________
III. Impression of the Official Seal of the Agency/Authority:
TFPB-15-333.E 29
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Appendix VI Format for issuance of Certificate of Origin
(Attachment – A to the Rules of Origin)
1.
Goods consigned from:
Reference No.
DFTP-LDC Scheme
(Exporter’s Business Name, Address, Country)
(Combined declaration and certificate)
Issued in………………………….
(Country)
(See notes overleaf)
2.
Goods consigned to:
4. For Official Use
(Consignee’s Name, Address,
Country)
3.
Means of transport and route (as far as known)
5.
HS Code
6. Marks and
7. Number and
8. Origin
9. Gross weight
10. Number and date of
numbers of
kind of
Criterion (see
or other
invoice
packages
packages:
Notes overleaf)
quantity
description of
goods
11. Declaration by the Exporter:
12. Certificate:
The undersigned hereby declares that the above
It is hereby certified on the basis of control carried out that the
details and statements are correct; that all the goods
declaration by the exporter is correct.
were produced in:
…………………………………………
…………………………………………
Place and date, signature and stamp of certifying authority.
(Country)
and that they comply with the origin requirements
specified for those goods in DFTP-LDC Scheme.
…………………………………………
(Importing Country)
…………………………………………
Place and date, signature of the authorized signatory
Overleaf notes to Certificate of Origin
Entries to be made in Box 8
1. Preferably products must be wholly produced or obtained in the exporting beneficiary country in
accordance with Rule 4 of the Customs Tariff (Determination of Origin of Products under the Duty
Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 or where not wholly
produced or obtained in the exporting beneficiary country they must be eligible under Rule 5 of the
said rules.
2. For products wholly produced or obtained – enter the letter ‘A’ in box 8.
3. For products not wholly produced or obtained –
i) Enter the letter ‘B’ in box 8 for products, which meet the origin criteria according to Rule 5 of
the aforesaid rules. Entry of letter ‘B’ shall be followed by the percentage of local value added
content, as calculated under clause (a) or clause (b) of sub-rule (2) of Rule 5 of the said rules:
[Example B (---) percent.].
30 TFPB-15-333.E
INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
ii) Enter letter ‘C’ in box 8 for products, which meet the origin criteria according to Rule 5, read
with Rule 7 of the aforesaid rules, Entry of letter ‘C’ shall be followed by the percentage of
local value added content, as calculated under clause (a) or clause (b) of sub-rule (2) of Rule
5, read with Rule 7 of the said rules: [Example ‘C’ (Local – per cent .; Indian: --- per cent.;
Total: ---- per cent.)].
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Appendix VII Form-A: Indicative format for seeking declaration
from exporters by issuing authority of Certificate
of Origin in beneficiary country
1. Name and address of the exporter/manufacturer:
2. Registration number:
3. Country of origin:
4. Export product – general information:
(All cost and price figures are to be shown in US Dollars ($)
S.No.
Description of the Product
Model/Brand
HS Code
FOB/Ex-works Value
5. Product-wise material cost information: To be furnished for each product listed in Point (4) above
A
B
C
D
E
F
G
H
S.No.
Description of
Quantity
Unit
Total
HS Code
Supplier’s
Country of
component,
and Unit
Value
Value
(at six
name and
Origin of the
materials, inputs,
digit level)
address
component,
parts or produce
materials,
inputs, parts or
produce
In column H, please enter the Country of Origin in terms of the Customs Tariff (Determination of Origin
of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
as one of the following:-
i) India
ii) The beneficiary country of the issuing authority
iii) Non-originating materials used in production
6. Calculation
(i) Value of non-originating materials used in production as a percentage of FOB/ ex-works
value:____
(ii) Value of originating materials as a percentage of FOB/ ex-works value:_____
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DECLARATION
I declare that the information provided by me as above is true and correct.
I will permit, as and when required, inspection of our factory/products and undertake to maintain up-to-
date costing records.
Signature, Name and Designation of the signatory:
FOR OFFICIAL USE
The particulars given above have been checked, verified by the records maintained by the applicant and
found to be correct. On the strength of this evidence, the applicant is eligible to claim that the products
have originated from ____________ as shown in serial number 3 above in terms of the provisions of
Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for
Least Developed Countries) Rules, 2015.
Place and Date:
Signature and Name of the Competent Authority with Official Seal:
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INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Appendix VIII Procedure for grant and operation of BIS licence
under Foreign Manufacturers Certification
Scheme (FMCS)
CERTIFICATION SCHEME FOR FOREIGN MANUFACTURERS
(http://www.bis.org.in/cert/prod_cert_scheme.asp)
Application Form
Brief Certification Procedure
Agreement for the Grant of BIS Licence
(HTML FORMAT) (MS WORD FORMAT) (PDF FORMAT)
List of documents to be submitted along with application form
0. General
0.1 Bureau of Indian Standards (BIS) has been operating a product certification scheme for foreign
manufacturers (FMCS). In this scheme, a licence to use the Certification Mark of the Bureau of Indian
Standards, called the Standard Mark, can be granted by BIS for any product against an Indian Standard,
which is amenable to certification.
0.2 The BIS licence is granted in accordance with Regulation 3 and Regulation 4 of the BIS (Certification)
Regulations, 1988. The BIS licence is granted indicating the location as the manufacturing address at
which the manufacturing takes place, the final product is tested as per the relevant Indian Standards and
the conforming product is applied with the BIS Standard Mark.
0.3 The liability of non-conformance of the Standard Marked product, if any, solely rests with the
manufacturer. The role of the Bureau, as the third party certification agency, is limited to supplementing
information to consumers that the product has been manufactured under a well-defined system of
inspection and testing to establish its conformity to the corresponding Indian Standard. For this purpose,
the definition of ‘manufacturer’, as given in 0.4 below, shall apply.
0.4 ‘Manufacturer’ means a business enterprise engaged in the manufacture of any article or process,
situated at a stated location or locations, that carries out and controls such stages in the manufacture,
assessment, handling or storage of a product, that enables it to accept responsibility for continued
compliance of the product with the relevant Indian Standard and undertakes all obligations in that
connection, with regard to the granting of a BIS licence to a foreign manufacturer, under the Scheme.
0.5. Through its surveillance operations, BIS maintains a close vigil on the quality of products certified.
1. Application form, checklist and application fee
1.1 Those wishing to obtain a BIS licence should send to BIS a completed application form together with
the requisite application fee (Schedule of Fee Structure). A separate application is required to be submitted
for each product/Indian Standard. At the time of submission of the application, the documents itemized in
the checklist should also be attached.
1.2 It would be in the interest of the applicant, for expeditious processing of the application, to submit the
application only if the applicant satisfies the following conditions:
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a) Complete manufacturing facilities for the product are available in-house in the applicant’s factory at
the address indicated on the application form (otherwise, details of alternative arrangements made
are to be provided).
b) Complete testing facilities for the product in accordance with the relevant Indian Standard are
available in-house at the applicant’s factory at the address indicated on the application form
(otherwise, details of alternative arrangements made are to be provided).
c) Competent testing personnel are permanently employed, who understand the requirements of the
relevant Indian Standards and are competent to carry out tests for various characteristics as per
the test methods prescribed in the relevant Indian Standards.
d) The product conforms to the relevant Indian Standard (assessed after testing a sample of the
product in the applicant’s in-house laboratory or in an accredited independent laboratory for all the
requirements as per the relevant Indian Standard) and a copy of the test report(s), so generated,
is(are) attached to the application.
e) The applicant agrees to comply with the requirements laid down in a document called the Scheme
of Testing & Inspection (STI). This STI (which is different for different Indian Standards) includes
the frequency of inspection and testing for various characteristics of the Indian Standard, which, as
part of process control, are required to be carried out by the licensee after the granting of the BIS
licence and appropriate records maintained. Copies of STIs are available from BIS and can be
obtained at any time on request including at the time of submission, when recording the application
or during the visits by BIS inspecting officers.
f) The applicant undertakes to pay the requisite fee to BIS.
1.3 The foreign manufacturer shall set up a liaison or branch office located in India with the permission of
the Reserve Bank of India, which shall meet all liabilities with respect to the BIS Act, Rules and
Regulations for the purpose of the BIS licence. The requirement to set up an office in India shall not apply
if the foreign manufacturer nominates a legally appointed agent, located in India, who declares his consent
to be responsible for compliance with the provisions of the BIS Act, 1986.
In case of any change of address of such a liaison/branch office or of its legally appointed Indian agent, the
foreign manufacturer is required to obtain prior consent from BIS in that regard before effecting such a
change of address. The foreign manufacturer shall submit an undertaking to BIS that all the liabilities with
respect to ensuring compliance with the BIS Act, Rules and Regulations framed thereunder; and the terms
and conditions of the licence, shall be met through their liaison/branch office or their legally appointed
agent, located in India. The nomination of the legally appointed authorized agent in India by the foreign
manufacturer is to be given in the prescribed format.
2. Preliminary inspection
2.1 The application submitted by the applicant to BIS will be scrutinized and if found to be complete in all
respects, it will be recorded. If, on scrutiny, the application is found to be incomplete, the applicant will be
informed accordingly.
2.2 After recording the application, a preliminary inspection shall be carried out at the applicant’s
manufacturing and testing address(es) by BIS inspecting officer(s) or its agent.
2.3 The cost of the preliminary inspection by BIS shall be borne by the applicant and shall include the cost
to BIS of the amount of days spent by BIS officer(s), the expenditure towards travel, stay and per diem, as
applicable for the BIS officer(s) as per the relevant norms of the Bureau.
2.4 In case the preliminary inspection is carried out by a BIS agent, the fees shall be arranged directly
between the applicant and the agent. The applicant shall make early arrangements for inspection,
including facilitating the issuance of a visa to the inspecting officer(s).
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2.5 During the preliminary inspection, the competence of the applicant will be checked in respect of:
a) Availability of requisite in-house manufacturing and testing facilities as per the relevant Indian
Standard(s);
b) Competence of permanently employed testing personnel; and
c) Conformity of the product sample(s) to the relevant requirements of the Indian Standard, when
checked in the applicant’s factory during the preliminary inspection.
2.6 Sample(s) shall be provided for independent testing, which the applicant has to deposit with the
laboratory indicated by the BIS inspecting officer(s) or its agent. The cost of testing of the sample(s) shall
be borne by the applicant. The discretion to choose the laboratory shall rest solely with BIS.
3. Granting of the licence
3.1 A BIS licence is granted in accordance with Regulation 4 of the BIS (Certification) Regulations, 1988,
and is granted to an applicant if:
a) The results of the preliminary inspection carried out by BIS officer(s) (see 2.5) are satisfactory;
b) The sample(s) drawn during the preliminary inspection for independent testing conform to all the
requirments of the relevant Indian Standard(s);
c) The applicant agrees to comply with requirements given in the relevant STI;
d) The applicant agrees to pay the annual minimum marking fee and the licence fee to BIS;
e) The applicant agrees to enter into an Agreement with BIS for due compliance of the terms and
conditions of the licence as given in Regulation 5 of the BIS (Certification) Regulations, 1988.
3.2 Immediately after being granted a BIS licence, the licensee shall pay the annual minimum marking fee
and annual licence fee to BIS. Subsequently, the licensee is required to pay the marking fee quarterly,
calculated on the production covered under the Standard Mark during the quarter, as per the accepted
marking fee rates.
3.3 The BIS licence, so granted, shall be valid for one year.
4. Agreement with BIS
4.1 The applicant shall enter into an Agreement with BIS for due compliance of the terms and conditions of
the licence, as given in the BIS (Certification) Regulations, 1988. The Agreement between BIS and the
licensee/manufacturer shall include the provision of fees, nomination, rights and responsibilities of the
licensee, determination/termination, indemnity, performance bank guarantee, non-renewal and
cancellation of the licence, etc.
5. Operation of licence and surveillance inspections
5.1 Surveillance inspections, as per the provisions given in the BIS (Certification) Regulations, 1988, shall
be carried out by BIS or its agent to assess the performance of operation of the licence by the foreign BIS
licensee. The cost of inspection by BIS shall be borne by the licensee, which shall include the cost to BIS
of the number of days spent by BIS officer(s), the expenditure towards travel, stay and per diem, as
applicable for BIS officer(s) deputed for the surveillance inspection as per the BIS (Terms and Conditions
of Service of Employees) Regulations, 2007.
5.2 If inspection is carried out by an Agent of BIS, the fees shall be arranged directly between the licensee
and the Agent.
5.3 Sample(s) shall also be drawn during the surveillance inspection for independent testing by BIS at its
own laboratory or a BIS-approved laboratory for ascertaining conformance of the product to the relevant
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INDIA'S DUTY-FREE TARIFF PREFERENCE FOR LDCs
Indian Standard. The cost of testing the sample(s) shall be borne by BIS. However, in cases where the
cost of testing is high, the testing charges shall be borne by the licensee. The decision in this regard shall
rest solely with BIS. Furthermore, the discretion of choosing an independent laboratory shall also rest
solely with BIS.
5.4 Samples shall also be taken by BIS from the market during the operation of the licence. The cost of
market samples, thus taken, shall be borne by BIS. The cost of testing of the sample(s) shall be borne by
BIS. However, in cases where the cost of testing is high, the testing charges shall be borne by the
licensee. The decision in this regard shall rest solely with BIS.
6. Consumer complaints
6.1 Whenever a complaint is received against a Standard Marked product of the licensee, the licensee
shall carry out an investigation as per IS/ISO 10002 and take appropriate action to redress the complaint,
which may include repair or free replacement of the product. If the complainant is not satisfied with the
redress and lodges a complaint with BIS, then BIS will carry out an investigation and its findings and the
redress so decided by BIS shall be binding on the licensee.
6.2 In the event of any damage caused by products bearing the Standard Mark, or a claim being filed by
the consumer against the BIS Standard Mark, the entire liability arising out of such non-conforming
products shall be with the licensee and BIS shall not, in any manner, be responsible in such cases.
7. Renewal of licence
7.1 The initial validity period of the licence is one year. The licence may be renewed for a further period of
one year or two years subject to its satisfactory operation, as observed during the surveillance inspections,
conformity of factory and market samples to the relevant Indian Standard in independent testing and
satisfactory redress of consumer complaints, if any, etc.
7.2 The licensee shall apply to BIS on the Renewal Application Form which should be submitted with the
renewal application fee, the annual licence fee (for one or two years as applicable) and the annual
minimum marking fee or the marking fees calculated on a unit rate basis, whichever is higher (less the
amount already paid as the quarterly fee) at least one month before the expiry date of the licence. The
production statement, on the basis of which the marking fee is calculated, shall also be certified by a
Chartered Accountant.
8. The foreign manufacturer as the BIS licensee shall abide by the prescribed rights and
responsibilities.
9. Contact the following address for further enquiry and/or submission of application:
Head (Central Marks Department-1)
Bureau of Indian Standards
9, Bahadur Shah Zafar Marg
New Delhi - 110002
Telefax: 91 11 23239382
E-mail: cmd1@bis.org.in & hcmd1@bis.org.in
TFPB-15-333.E 37
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