https://www.taxtmi.com/highlights?id=103793 Proposed non-preferential Rules of Origin would require exported goods using imported inputs to undergo processing beyond specified minimal operations before being treated as Indian-origin. Exporters would apply online for non-preferential Certificates of Origin, while manufacturer exporters holding Status Holder recognition could self-certify qualifying goods. Back-to-back certificates could support re-exports, trans-shipment and merchanting trade for foreign-origin goods. For imports, agricultural goods would generally be origin-determined by wholly obtained or produced status, subject to a de-minimis tolerance, while other goods would require either a change in tariff heading or prescribed value addition. Importers would self-declare origin; separate origin documents would generally not be required, with risk-based verification permitted. en-us Tue, 15 Sep 2026 16:17:32 +0530 Tue, 15 Sep 2026 16:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103793 Proposed non-preferential Rules of Origin would require exported goods using imported inputs to undergo processing beyond specified minimal operations before being treated as Indian-origin. Exporters would apply online for non-preferential Certificates of Origin, while manufacturer exporters holding Status Holder recognition could self-certify qualifying goods. Back-to-back certificates could support re-exports, trans-shipment and merchanting trade for foreign-origin goods. For imports, agricultural goods would generally be origin-determined by wholly obtained or produced status, subject to a de-minimis tolerance, while other goods would require either a change in tariff heading or prescribed value addition. Importers would self-declare origin; separate origin documents would generally not be required, with risk-based verification permitted. Highlights DGFT Tue, 15 Sep 2026 16:17:32 +0530 https://www.taxtmi.com/highlights?id=103793