COST SHEET FOR CERTIFICATE OF ORIGIN USING RULES OF ORIGIN

Описание: ✅ What are **Rules of Origin**?

📘 Types of Rules of Origin (Under IUCEPA):

1. *Wholly Obtained (WO):*
Goods that are entirely produced in India/UAE — e.g., agricultural products, fish caught in territorial waters.

2. *Substantial Transformation (CTC/VA):*
Goods manufactured using imported inputs but undergo sufficient processing to qualify as originating:

*Change in Tariff Classification (CTC):* HS code of final product is different from that of imported inputs.
*Value Addition (VA):* Minimum percentage of local value addition (e.g., 40%) is required.

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📌 Example under IUCEPA:

#### Scenario:

You are exporting *men’s cotton shirts* (HS Code: 6205.20) from *India to UAE* under IUCEPA.

#### Raw Material:

Cotton fabric is imported from China.
Stitching, finishing, and packing are done in India.

#### Rule of Origin (as per IUCEPA):

*CTH Rule (Change in Tariff Heading)**: If raw materials fall under a different HS heading than the final product **AND*
*Minimum 40% Indian value addition* is achieved
→ Then product is considered *originating* in India.

#### ✅ Result:

If your Indian stitching unit adds sufficient value and the HS code changes from raw cotton fabric (say, 5208) to ready shirt (6205.20), *you qualify* for **preferential duty in UAE**.

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Required Document:

To avail benefit, you must apply for a *Certificate of Origin (Preferential)* through **Trade Connect Portal (DGFT India) (www.trade.gov.in)


🎯 Importance for Exporters:

Reduce UAE import duty to *zero or low rate* under IUCEPA.
Gain *price competitiveness* in UAE market.



How to Prepare Cost Sheet for Preferential Certificate of Origin | IUCEPA Rules Explained with Shirt Example

Welcome to Kalp Shah GST & Export Import Classes!


👔 Using a real-life example of shirt manufacturing, we break down how to include:

Imported fabric

Buttons

Thread

Labour and overheads
...and calculate local value addition to meet the Rules of Origin (ROO) under IUCEPA.

📌

💡 Perfect for:
✔️ Exporters to UAE
✔️ DGFT consultants
✔️ Customs brokers
✔️ Trade compliance professionals
✔️ CA & CS working in export-import compliance

🧾 Bonus: We also show you how to link cost sheet data with your COO application on the DGFT Trade Connect Portal.

🔔 Don’t forget to Like, Share & Subscribe to our channel for more export-import practical training!

📞 For consultancy or training, contact us:
🌐 www.legalsahayata.com | 📲 80000 28250



1 GSP
Normal COO TIMELINE : before or at the time of export
Retrospective/Retroactive CoO : After shipment
2 SAFTA
Normal COO TIMELINE : at the time of exportation or within 3 working days
Retrospective/Retroactive CoO : beyond 3 working days but no longer than 45 days of shipment
3 ITFTA
Normal COO TIMELINE : at the time of exportation
Retrospective/Retroactive CoO : After shipment, but not later than 45 days from the date of shipment.
4 ISCECA
Normal COO TIMELINE : at the time of export or within 3 working days from the date of shipment
Retrospective/Retroactive CoO : Beyond 3 working days but no longer than one year from the date of shipment
5 ICPTA
Normal COO TIMELINE : not before the date of commercial invoice, but in the same date or within following 60 days
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6IMPTA
Normal COO TIMELINE : not before the date of commercial invoice, but in the same date or within following 60 days
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7 AIFTA
Normal COO TIMELINE : at the time of exportation or within 3 working days from the date of shipment
Retrospective/Retroactive CoO : Beyond 3 working days but no longer than 12 months from the date of shipment
8 IKCEPA
Normal COO TIMELINE : at the time of exportation or within 7 working days from th date of shipment
Retrospective/Retroactive CoO : Beyond 7 working days but no later than one year from the date of shipment
9 IMCECPA
Normal COO TIMELINE : at the time of shipment or within 3 working days from the date of shipment
Retrospective/Retroactive CoO : Beyond 3 working days but not later than nine months from the date of shipment
10 IJCEPA
Normal COO TIMELINE : at the time of shipment or within 3 days of the date of shipment.
Retrospective/Retroactive CoO : Beyond 3 days but no later than 12 months from the date of shipment.
11 GSTP : Normal COO TIMELINE : before or at the time of shipment
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12 APTA
Normal COO TIMELINE : at the time of exportation or within 3 working days from the date of shipment
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13 SAPTA
before or at time of export
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14 ISFTA
before or at the time of shipment
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15 IUCEPA
Normal COO TIMELINE : prior to or within 5 working days of date of exportation
Retrospective/Retroactive CoO : Beyond 5 days but no later than 12 months from the date of shipment.
16 INDAUS ECTA
Normal COO TIMELINE : prior to or within 5 working days of date of exportation
Retrospective/Retroactive CoO : Beyond 5 days but no later than 12 months from the date of shipment.



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