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Taxation Central Ministry of Finance Customs Tariff Act, 1975

Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025

29-Sep-2025 | No. 59/2025-Customs (N.T.)

CBIC (Custom) has issued Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025, effective from 1st October, 2025. Key Highlights of these rules: 1. Origin Criteria: These rules define the criteria for determining whether a product originates in India or an EFTA state, thereby qualifying for preferential treatment under the Trade and Economic Partnership Agreement (TEPA). 2. Electronic Certificate of Origin (CoO): They facilitate the use of an electronic system for issuing Certificates of Origin to streamline the process for exporters. 3. Alignment with India-EFTA TEPA: The rules are specifically aligned with the provisions of the India?European Free Trade Association (EFTA) TEPA, which aims to eliminate customs duties on most industrial products and enhance market access for agricultural and processed agricultural goods. 4. Enabling Preferential Tariff Benefits: These rules are essential for businesses to claim reduced or zero customs duties under the India-EFTA TEPA framework. For more information, kindly refer to the attached document.

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