FININ2MIN CUSTOMS

Origin, DGFT and Trade-Remedy Repository

FTA origin, CAROTAR, DGFT policy and trade-remedy decision controls.

28 July 2026CA Nikhil GuptaCONTROLLED REPOSITORY
Published analytical guide - official law remains controlling.

Identify applicable trade agreement and tariff item

Preferential rate cannot be claimed from certificate alone.

CONTROLLED GUIDE

Check originating criterion

WO/PE/CTH/CTSH/RVC/process rule as agreement-specific.

CONTROLLED GUIDE

Direct consignment/non-manipulation

Transport and third-country evidence.

CONTROLLED GUIDE

Accumulation/cumulation

Agreement-specific parties and conditions.

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Minimal operations

Insufficient processing exclusions.

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Certificate/self-certification validity

Issuer/exporter, format, period and retrospective treatment.

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Importer due diligence

Possess prescribed origin information and exercise reasonable care.

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Verification

Customs request, authority response and provisional treatment.

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ITC(HS) import/export policy

Free/restricted/prohibited/state trading/conditional policy.

CONTROLLED GUIDE

SCOMET

Category, authorisation, end-use/end-user and technology controls.

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Advance Authorisation

Inputs, norms, export obligation and exemption linkage.

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EPCG

Capital goods, duty saving and export obligation.

CONTROLLED GUIDE

EOU/SEZ interfaces

Customs exemptions, debonding and domestic clearances.

CONTROLLED GUIDE

Anti-dumping

DGTR investigation is not itself the final customs duty; verify MoF notification.

CONTROLLED GUIDE

Countervailing duty

Subsidy/injury finding plus MoF notification.

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Safeguard

Serious injury, period, developing-country exclusions and notification.

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Sunset/mid-term/new shipper/anti-circumvention

Proceeding type changes scope/rate/period.

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Product control number and scope

Match description, technical parameters, HS code, country, producer/exporter.

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Lesser duty / reference price / fixed amount

Apply exact notification formula and currency/unit.

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Refund

Use exact rule, determination and evidence; do not infer from investigation outcome.

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Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.