format given in Appendix 2R.

In case an exporter desires to get registration as a

manufacturer exporter, he shall furnish evidence to that effect.
(b) Prospective / potential exporters may also, on application, register and become
an associate member of an EPC.

2.80 Applying for RCMC

(a) While applying for RCMC, an exporter has to declare his main line of business in
the application. The exporter is required to obtain RCMC from the Council which
is concerned with the product of his main line of business.

(b) In case an export product is not covered by any Export Promotion

Council/Commodity Board etc., RCMC in respect thereof is to be obtained from FIEO.
Further, in case of multi product exporters, not registered with any EPC, where main
line of business is yet to be settled, the exporter has an option to obtain RCMC from
Federation of Indian Exporters Organization (FIEO).

(c) In respect of multi product exporters having their head office/ registered office
in the North Eastern States, RCMC may be obtained from Shellac & Forest Products
Export Promotion Council (except for the products looked after by APEDA, Spices
Board and Tea Board).

(d) In respect of exporters of handicrafts and handloom products from the UTs of
Jammu & Kashmir and Ladakh, Director, Handicrafts, Government of Jammu &
Kashmir is authorised to issue RCMC.

2.81 Validity Period of RCMC

RCMC shall be deemed to be valid from 1st April of licensing year in which it was
issued and shall be valid for five years ending 31st March of the licensing year, unless
otherwise specified.

2.82 Intimation Regarding Change in Constitution of Business of RCMC

holder
In case of change in ownership, constitution, name or address of an exporter, it shall
be obligatory on part of RCMC holder to intimate such change to registering authority
within a period of one month from date of such change. Registering authority,
however, may condone delays on merits.

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2.83 De- Registration
Registering authority may de-register an RCMC holder for a specified period for
violation of conditions of registration. Before such de-registration, RCMC holder shall
be given a show cause notice by registering authority, and an adequate and
reasonable opportunity to make a representation against the proposed de-
registration. Upon de–registration, concerned EPC shall intimate the same to all RAs.

2.84 Appeal Against De-registration

A person aggrieved by a decision of registering authority in respect of any matter
connected with issue of RCMC may prefer an appeal to DGFT or an officer designated
in this behalf within 45 days against said decision and decision of appellate authority
shall be final.

2.85 Directives of DGFT

DGFT may direct any registering authority to register or deregister an exporter or
otherwise issue such other directions to them consistent with and in order to
implement provisions of FT (D&R) Act, Rules and Orders made there under, FTP or
this Handbook.

2.86 Identity Cards for Importers /Exporters

(a) To facilitate collection of Authorisation and other documents from DGFT Hqrs and
RA, identity cards (valid for 3 years) may be issued to proprietor/ partners /
directors and authorised employees (not more than three), of importers and
exporters, upon online application

(b) In case of limited companies, more than three identity cards can be allotted per
company. In case of loss of an identity card, a duplicate card may be issued on the
basis of an self-declaration.

(c) Identity card would be issued electronically with QR code and a Unique Document
Identification Number (UDIN) for electronic verification.

2.87 Interview with authorised Officers

Officers may grant interview at their discretion to authorised representative of
importer / exporter. Interviews /clarifications may also be sought through E-mails.
Interactions to the extent possible should be through online medium/video
conference.

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PREFERENTIAL TRADE AGREEMENTS

2.88 Free Trade Agreements (FTAs) / Preferential Trade Agreements

(PTAs)
India has always stood for a transparent, equitable, inclusive, predictable, non-
discriminatory and rules based international trading system. In this context, India’s
trade agreements may be seen as a measured and calibrated exposure of the Indian
economy to international competition. As of March, 2023; India has signed 13 FTAs
and 6 limited Preferential Trade Agreements (PTAs). India is presently engaged in
FTA negotiations with some of its trading partners, notable among these FTAs are:
India –UK Free Trade Agreement, India-EU Free Trade Agreement and India-Canada
Comprehensive Economic Partnership Agreement (CEPA)/Early Progress Trade
Agreement (EPTA).

(a) The list of the FTAs that have been signed by India are:

(i) India - Sri Lanka FTA

(ii) Agreement on South Asian Free Trade Agreement (SAFTA)
(iii) Revised Agreement of Cooperation between Government of India and
Nepal to control unauthorised trade
(iv) India - Bhutan Agreement on Trade Commerce and Transit
(v) India - Thailand FTA - Early Harvest Scheme (EHS)
(vi) India - Singapore Comprehensive Economic Cooperation Agreement
(CECA)
(vii) India – ASEAN CECA (Goods, Services and Investment)
(viii) India - South Korea Comprehensive Economic Partnership Agreement
(CEPA)
(ix) India - Japan CEPA
(x) India - Malaysia CECA
(xi) India –Mauritius CECPA
(xii) India –UAE CEPA
(xiii) India - Australia ECTA

(b) The list of Preferential Trade Agreements (PTAs) signed by India are:

(i) Asia Pacific Trade Agreement (APTA)

(ii) Global System of Trade Preferences (GSTP)
(iii) India - Afghanistan PTA
(iv) India - MERCOSUR PTA

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 (v) India - Chile PTA
(vi) SAARC Preferential Trading Arrangement (SAPTA)

(c) The list of these agreements with the participating countries as well as their
entry into force is given in Appendix 2A.

(d) Fees chargeable for issuance of preferential Certificate of Origin is as detailed

in Appendix – 2K. The same would also be applicable as verification fee for
Rules of Origin Certificate issued under any Free Trade Agreements, in case of
verification as detailed in Appendix – 2K. However, the provision of Tatkal
certificate of origin as being provided by some of the agencies would be
discontinued. The Certificate of origin will be delivered within 24
hours/1(one) working day of the application made.

2.89 Unilateral Tariff Preferences

Under these schemes, both developed and developing countries grant unilateral tariff
preferences to exports from developing countries including Least Developed
Countries (LDCs). Some of these schemes are:
(A) Generalised System of Preferences (GSP):

(a) GSP is a non-contractual instrument by which industrialized (developed)

countries unilaterally and based on non-reciprocity extend tariff concessions to
developing countries. Following countries extend tariff preferences under their GSP
Scheme: (i) United States of America (ii) New Zealand (iii) Belarus (iv) European
Union (v) Japan (vi) Russia (vii) Canada(viii) Norway (ix) Australia (only to LDCs)
and (x) Switzerland

(b) GSP schemes of these countries detail sectors / products and tariff lines under
which benefits are available, including conditions and procedures governing benefits.
These schemes are renewed and modified from time to time. Normally Customs of
GSP offering countries require information in Form ‘A’ (prescribed for GSP Rules of
Origin) duly filled by exporters of beneficiary countries and certified by authorised
agencies. List of agencies authorised to issue GSP CoO is given in Appendix-2C.

(c) (i) The European Union (EU) has introduced a self-certification scheme for
certifying the rules of origin under GSP from 1.1.2017 onwards. Under the
Registered Exporter System (REX), exporters with a REX number are able to
self-certify the Statement on Origin of their goods being exported to EU under

pg. 47
 the GSP Scheme. The registration on REX is without any fee or charges. The
details of the scheme are at Annexure-1 to Appendix-2C.

(ii) The competent Local Authorities would undertake post verification of self-
certified Certificate of Origin based on the request of the importers/customs
agencies of the importing country and the fee to be changed is detailed in
Appendix 2K. Agencies may charge TA and DA, as per government rates,
separately from the unit.

(iii) Further, as per the conditions required to avail GSP benefit under self-
certification system, the beneficiary country needs to have a verification
system of such self-certified certificates of origin. The standard operating
procedure for verification of the self-certified e-CoOs, to be followed by all
Authorized agencies/Local Administrators is detailed in Annexure-II to
Appendix-2C.

(B) Duty Free Tariff Preference (DFTP) Scheme for LDCs:

(a) The mandate for Duty Free Quota Free (DFQF) access to Least Developed
Countries (LDCs) came from Paragraph 47 of the Hong Kong Ministerial Declaration
of December 2005. India became the first developing country to extend this facility to
LDCs through its Duty Free Tariff Preference (DFTP) Scheme for LDCs which came
into effect in August, 2008 with tariff reductions spread over five years. The Scheme
provided preferential market access on tariff lines that comprise 92.5% of global
exports of all LDCs.

(b) Subsequently in 2014, the Scheme was modified both with reference to
increase in coverage as well as its simplification. This was in response to requests
from several LDCs for additional product coverage on lines of of their export interest
and simplification of the Rules of Origin procedures. Under the new expanded DFTP
Scheme, India is granting duty free access on 96.4% of the total tariff lines, thereby
retaining only about 3.6% of lines in the Exclusion and Positive Lists.For details
Department of Commerce Website. and Customs’ Notification No.8/2014 dated 1st
April, 2014 may also be referred to in this regard.

2.90 Certificates of Origin (CoO)

(a) Certificate of Origin (CoO) is an instrument to establish evidence on origin of
goods imported into any country.

pg. 48
(b) There are two categories of CoO viz.
(i) Preferential and
(ii) Non preferential

2.91 Rules of Origin (Preferential)

(a) The rules of origin are the rules that determine the origin of a good for the
purpose of exports to a trading partner. Under an FTA, PTA or a unilateral
tariff concession, the tariff concessions are granted by an importing country
only when these prescribed rules of origin are adhered to. Rules of origin also
facilitate in computation of trade statistics and for determination and
imposition of trade remedial measures.

(b) Some of the key criteria used in the determination of the rules of origin are:

(i) Wholly obtained

(ii) Change in tariff classification
(iii) Value addition
(iv) Non minimal operations

(c) For exports under India’s FTAs, PTAs and GSP, specified agencies are
authorised to issue the certificates of origin, they shall also provide services
relating to issue of CoO, including details regarding rules of origin, list of items
covered by an agreement, extent of tariff preference, verification and
certification of eligibility. The list of these agencies authorised under the
various FTAs/ PTAs is given in Appendix 2B

(d) Export Inspection Council (EIC) is the agency authorised to print blank
certificates. The website of the EIC (www.eicindia.gov.in) provides procedural
details (including fee) for issuance of the certificate of origin.

2.92 TRQ under FTA/CECA

Government, from time to time, undertakes commitments for import under Tariff
Rate Quota (TRQ) in various FTA/CECA. Accordingly, DGFT notifies the procedure for
administration of TRQ from time to time. The Tariff Rate Quotas as existing is as
under:

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