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.
Paragraph 2.63 of the Policy says exporters can self-certify the Statement on Origin of their goods for the European Union's Generalised System of Preferences under the Registered Exporter System (REX). Paragraph 2.89 of the Handbook explains how the GSP and the tariff preference scheme for least developed countries work, and what agencies and appendices are involved.
This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. 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 Notifications and Public Notices should be checked. This article says nothing about whether any country's scheme is in force today; the Handbook paragraph describes the schemes in general terms.
Under paragraph 2.63, exporters can self-certify the Statement on Origin of goods sent to the European Union under the GSP through the Registered Exporter System, as set out in paragraph 2.89(A)(c) of the Handbook. For other GSP-granting countries, Form A certified by an authorised agency is normally required (paragraph 2.89(A)(b)). Registration on REX is without any fee or charges, but post-verification fees are in Appendix 2K.
Paragraph 2.63 of the Policy
Paragraph 2.63 is headed as the certification of origin of goods for the European Union Generalised System of Preferences (EU-GSP). It says exporters can self-certify the Statement on Origin of their goods, as per the self-certification scheme for the EU-GSP under the Registered Exporter System (REX), as in paragraph 2.89(A)(c) of the Handbook. The paragraph is short and rests on policy made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992; see our article on section 5 of the FTDR Act. It names no other section.
The group heading above paragraphs 2.62 and 2.63 is "Self-Certification of Originating Goods". Paragraph 2.62 deals with the Approved Exporter Scheme in our article on certificates of origin and the Approved Exporter Scheme. Paragraph 2.63 is a separate route that concerns one importing bloc. If you export textiles or other goods to a country that grants preferences, our certificate of origin and GSP registration service covers the practical steps.
What the Handbook requires: paragraph 2.89
Unilateral tariff preferences
Paragraph 2.89 begins by saying that under these schemes both developed and developing countries grant unilateral tariff preferences to exports from developing countries, including Least Developed Countries (LDCs).
(A) Generalised System of Preferences
Paragraph 2.89(A)(a). The GSP is a non-contractual instrument by which industrialised countries unilaterally, and on a non-reciprocal basis, extend tariff concessions to developing countries. The paragraph names ten that extend preferences under their GSP schemes: the United States of America, New Zealand, Belarus, the European Union, Japan, Russia, Canada, Norway, Australia (only to LDCs) and Switzerland. The list is as printed and is not a statement of what each country offers today.
Paragraph 2.89(A)(b). GSP schemes of these countries detail the sectors, products and tariff lines under which benefits are available, with conditions and procedures. They are renewed and modified from time to time. Normally, Customs of the 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. The list of agencies authorised to issue the GSP certificate of origin is in Appendix 2C (named only).
Paragraph 2.89(A)(c). This is the self-certification sub-paragraph.
- (i) The European Union introduced a self-certification scheme for certifying rules of origin under GSP from 1.1.2017. Under REX, exporters with a REX number can self-certify the Statement on Origin of their goods exported to the EU under the GSP Scheme. 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 undertake post-verification of a self-certified certificate of origin on the request of the importers or customs agencies of the importing country. The fee to be charged is detailed in Appendix 2K. Agencies may charge travel and daily allowance as per government rates, separately from the unit.
- (iii) As a condition of availing GSP benefit under self-certification, the beneficiary country needs a verification system for such certificates. The standard operating procedure for verification of self-certified e-CoOs, to be followed by all authorised agencies and Local Administrators, is in Annexure II to Appendix 2C.
Appendix 2C and its annexures are named only; this article describes nothing inside them, and states no fee, because Appendix 2K is not in the sources.
(B) The DFTP Scheme for least developed countries
Paragraph 2.89(B) concerns the tariff preference scheme that India extends to LDCs, called in the Handbook the DFTP Scheme. The paragraph states that the mandate for duty-exempt and quota-exempt access (DFQF access) for LDCs came from paragraph 47 of the Hong Kong Ministerial Declaration of December 2005, and that the scheme came into effect in August 2008 with tariff reductions spread over five years. It provided preferential market access on tariff lines that comprise 92.5% of global exports of all LDCs.
Subsequently, in 2014, the scheme was modified to increase coverage and to simplify the rules of origin procedures. Under the expanded DFTP Scheme, the paragraph says India grants duty-exempt access on 96.4% of the total tariff lines, retaining only about 3.6% of lines in the Exclusion and Positive Lists. For details it points to the Department of Commerce website and to Customs Notification 8/2014 dated 1st April 2014, which are named as printed and are not explained here. These percentages are as the Handbook paragraph prints them; the article does not say whether they hold today.
| Scheme | Who grants it | What the exporter needs, as the paragraph states |
|---|---|---|
| GSP (general) | Ten countries named in 2.89(A)(a) | Form A certified by an authorised agency, normally (Appendix 2C) |
| GSP of the EU | European Union | REX number and self-certified Statement on Origin (from 1.1.2017) |
| DFTP Scheme | India, for LDCs | Rules of origin procedure simplified in 2014; details in the Customs Notification named |
Practical points
First, the Policy paragraph is about the EU only; for the other GSP countries, the route is Form A through an authorised agency. Second, the REX route is a self-certification, so an exporter must be ready for post-verification by the competent Local Authorities, with a fee as detailed in Appendix 2K. Third, paragraph 2.63 gives no REX registration steps; this article gives none either.
The Handbook rests on the Director General's power described in our article on section 6 of the FTDR Act.
A worked example
Bharat Weaves Private Limited, an invented exporter of handloom textiles, ships to a buyer in the European Union. Under paragraph 2.63 and paragraph 2.89(A)(c) it can self-certify the Statement on Origin if it has a REX number, and registration on REX is without any fee or charges. If the same firm ships to another GSP-granting country that requires Form A, it would apply through an authorised agency, as paragraph 2.89(A)(b) states. In both cases the importing country's own scheme decides whether the preference is available.
Need help with a GSP or origin certificate?
Whether a shipment qualifies, which certificate it needs and who issues it depend on the destination and the product. Our team can help through our certificate of origin and GSP registration service.
Key takeaways
- Paragraph 2.63 allows self-certification of the Statement on Origin for the EU GSP under REX.
- Ten countries are named as GSP grantors in paragraph 2.89(A)(a); the list is as printed.
- Form A certified by an authorised agency is normally required elsewhere (paragraph 2.89(A)(b)).
- REX registration is without any fee or charges; post-verification fees are in Appendix 2K.
- The DFTP Scheme for LDCs is described with 92.5% and 96.4% of tariff lines as printed.
Read next
- Paragraph 2.62 of the Foreign Trade Policy, 2023: certificates of origin and the Approved Exporter Scheme
- Handbook of Procedures, 2023, paragraph 2.93: non-preferential rules of origin
- 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.