Paragraph 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This article is on the Handbook only; paragraph 2.93 has no Policy paragraph of its own. Paragraph 2.93 sets the test by which a good is treated as originating in India for a non-preferential certificate of origin, lists the simple operations that do not confer origin, and says who issues the certificate, how to apply and when a manufacturer status holder may self-certify.
The procedure is taken from Chapter 2 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Public Notices should be checked. For help with the application itself, see our certificate of origin and GSP registration service. The preferential side is in our article on certificates of origin and the Approved Exporter Scheme.
A non-preferential certificate of origin shows where goods come from but gives no right to preferential tariffs (paragraph 2.93(b)). Goods qualify if the exporting entity manufactured them and any imported inputs went through processing beyond the simple operations listed (paragraph 2.93(a)). The application is made online with the invoice and packing list, with a fee of Rs.200 for each certificate (paragraph 2.93(c)). Manufacturer exporters who are status holders may self-certify (paragraph 2.93(e)).
Paragraph 2.93(a): the two criteria
Under paragraph 2.93(a), the criteria for non-preferential rules of origin are two.
- Manufacture. The goods are to be manufactured by the exporting entity as per the definition of "Manufacture" in paragraph 11.31 of the Policy.
- Processing of imported inputs. If imported inputs, whether duty was paid on them or not, have been used for the production of the export product, the export product can be considered to be originating in India (non-preferential) only if the imported inputs undergo processing or operations that exceed the following.
The ten operations that do not confer origin are, as printed:
- simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting and cutting;
- changes of packing, and breaking up and assembly of consignments;
- simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;
- operations to ensure preservation of products in good condition during transport and storage, such as drying, deep-cooling, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts and like operations;
- affixing of marks, labels or other like distinguishing signs on products or their packaging;
- simple mixing of products;
- simple assembly of parts of products to constitute a complete product;
- disassembly;
- slaughter, which means the mere killing of animals; and
- mere dilution with water or another substance that does not materially alter the characteristics of the products.
What this means: an exporter who only washes, sorts, repacks, labels or simply assembles imported goods cannot treat the result as Indian-origin under this paragraph. The test is built on what the exporting entity does. The paragraph states no percentage of value addition and no change of tariff heading rule; this article states none.
Paragraph 2.93(b): agencies and the nature of the certificate
The Government has nominated certain agencies to issue the Non-Preferential Certificate of Origin. These certificates evidence origin and do not bestow any right to preferential tariffs. The list of notified agencies is in Appendix 2E (named only). Agencies authorised to issue the preferential certificate are also authorised to issue the non-preferential one.
Paragraph 2.93(c): application, documents and fee
An exporter who needs a Non-Preferential Certificate of Origin must submit the application online, through the portal the paragraph names, to any agency in Appendix 2E. The copy of the invoice and the packing list must be uploaded with the application. A fee of Rs.200 is applicable for each certificate of origin, including attestation of any additional documents. This is the only fee the paragraph prints. Our guide on how to get a certificate of origin in India explains the usual practice.
Paragraph 2.93(d): issue and correction
- (i) The issuing agency ensures that the goods are of Indian origin as per the criteria in sub-paragraph (a) before granting an eCoO (non-preferential). The certificate is issued in the format specified at Annexure II of Appendix 2E.
- (ii) Any correction in an existing eCoO may be requested online as an in-lieu CoO application to the issuing agency.
- (iii) An agency wanting to be enlisted under Appendix 2E submits an application as per Annexure I to Appendix 2E to DGFT.
The annexures are named only; nothing inside them is described here.
Paragraph 2.93(e): self-certification
Manufacturer exporters who are also status holders are eligible to self-certify their goods as originating from India, if the goods qualify under the criteria in sub-paragraph (a), as per Annexure III to Appendix 2E. Paragraph 1.29(g) of the Policy cites "paragraph 2.93(e)" for this privilege; see our article on status holder thresholds and privileges for the wider picture, which is not relied on here for figures.
Paragraph 2.93(f): back-to-back certificates
Agencies may issue Back-to-Back Certificates of Origin (non-preferential) for goods that are not of Indian origin, for re-export, trans-shipment or merchanting trade purposes. These are issued on documentary evidence confirming the goods' origin in the foreign country. The supporting documentary evidence and the country of origin must be explicitly mentioned on the back-to-back certificate.
| Sub-paragraph | Subject | Key point |
|---|---|---|
| (a) | Criteria | Manufacture by the exporting entity; processing beyond ten simple operations |
| (b) | Agencies | Appendix 2E; no preferential tariff right |
| (c) | Application | Online; invoice and packing list; Rs.200 |
| (d) | Issue and correction | Annexure II format; in-lieu application |
| (e) | Self-certification | Manufacturer exporters who are status holders |
| (f) | Back-to-back | For goods not of Indian origin |
The Act behind the paragraph
The Handbook rests on the Director General's power described in our article on section 6 of the FTDR Act, and the Policy it serves on section 5; see section 5 of the FTDR Act. The paragraph names no section of the Act.
A worked example
Anil Fabrics Private Limited, an invented firm, weaves and dyes fabric from imported yarn and exports it. Weaving and dyeing are processing beyond the simple operations in paragraph 2.93(a), so the fabric can be treated as originating in India on the non-preferential test, if Anil manufactures as paragraph 11.31 defines it. A trader that only relabels and repacks the same fabric would not satisfy the paragraph. Anil applies online with the invoice and packing list and pays Rs.200 for each certificate. If the goods are later re-exported by a trading partner, paragraph 2.93(f) allows a back-to-back certificate on documentary evidence of the foreign origin.
Need help with a certificate of origin?
Choosing the agency, preparing the invoice and packing list and correcting a certificate are routine tasks that cost time when they go wrong. Our team can handle them through our certificate of origin and GSP registration service.
Key takeaways
- A non-preferential certificate evidences origin but gives no preferential tariff right (paragraph 2.93(b)).
- Goods must be manufactured by the exporting entity, and imported inputs must be processed beyond ten simple operations (paragraph 2.93(a)).
- Apply online with the invoice and packing list; the printed fee is Rs.200 for each certificate (paragraph 2.93(c)).
- Corrections are requested online as an in-lieu application (paragraph 2.93(d)(ii)).
- Manufacturer status holders may self-certify; back-to-back certificates exist for goods not of Indian origin (paragraph 2.93(e) and (f)).
Read next
- Paragraph 2.62 of the Foreign Trade Policy, 2023: certificates of origin and the Approved Exporter Scheme
- Paragraph 2.63 of the Foreign Trade Policy, 2023: EU GSP self-certification and unilateral tariff preferences
- How to get a certificate of origin in India
- Certificate of origin: the e-CoO platform, HS classification and tariff types
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.