Changes in India's rules of origin since 2011 include the adoption of preferential rules of origin with regard to imports from Malaysia and Japan under bilateral FTAs, which entered into force on 1 July 2011 and 1 August 2011, respectively. India does not apply non-preferential rules of origin. Preferential rules of origin are applied under regional and bilateral trade agreements (Table 3.2). Maximum foreign-content requirements range from 30% to 70%; other criteria to determine origin are sufficient transformation and change in tariff classification.
Table 3.12 General rules of origin under trade agreements, 2015a
70% of the f.o.b. value and change in tariff heading
30% of the f.o.b. value and change in tariff heading
n.a. Not applicable.
a Applicable to goods not wholly originating and subject to compliance with other conditions specified in the rules of origin chapter.
b Product specific rules of origin apply.
c "Change in tariff heading" denotes change at the HS 4 digit level.
d "Change in tariff sub heading" denotes change at the HS 6 digit level.
Note: Rules of origin are not covered under the India Bhutan preferential trade agreement.
Source: Department of Commerce online information, "International Trade: Trade Agreements". Viewed at: http://www.commerce.nic.in/trade/international_ta.asp?id=2&trade=I; Customs General Exemption Nos. 70 and 71. Viewed at: http://www.cbec.gov.in/customs/cst-809/cs-gen66-90.pdf; and information provided by the Indian authorities.