Does imported fabric still qualify?
For least developed countries the EU applies a single-transformation rule to garments: knitted apparel of Chapter 61 (and woven apparel of Chapter 62) obtains origin when manufactured from fabric, a rule in force for LDCs since 1 January 2011 and now set out in the LDC column of Annex 22-03 to Delegated Regulation (EU) 2015/2446. Imported fabric, including fabric knitted in China, therefore does not stop our T-shirts, polos, sweatshirts and knit shorts qualifying, provided cutting and sewing are done in Nepal. Non-LDC GSP countries still face the stricter "manufacture from yarn" rule. EUR-Lex (source: Commission Delegated Regulation (EU) 2015/2446 – Annex 22-03 (GSP product-specific rules, separate LDC column), opens in a new tab) EUR-Lex (source: Commission Regulation (EU) No 1063/2010 – GSP rules of origin reform applying from 1 January 2011 (single transformation for LDC garments), opens in a new tab) +1
What you receive and use at import
- Proof of origin is a statement on origin written on the commercial invoice (or another commercial document) by us as a REX-registered exporter, using the wording in Annex 22-07 to Implementing Regulation (EU) 2015/2447 and quoting our REX number. No government-stamped certificate is needed. EUR-Lex (source: Commission Implementing Regulation (EU) 2015/2447 – Annex 22-07 (statement on origin), opens in a new tab) European Commission (source: Generalised System of Preferences (GSP) – preferential rules of origin, opens in a new tab) +1
- You can check any Nepali exporter’s REX number yourself on the European Commission’s public REX validation page before you ship. We share our REX number with verified buyers. European Commission (source: REX – Registered Exporter System: REX number validation, opens in a new tab) Trade and Export Promotion Centre (TEPC), Government of Nepal (source: EU REX registration for Nepali exporters, opens in a new tab)
- GSP Form A is no longer valid for Nepali goods entering the EU: Nepal’s REX transition ended on 30 June 2018, and EU preferences now rest only on statements on origin. Trade and Export Promotion Centre (TEPC), Government of Nepal (source: Extension of transition period for EU REX system in Nepal (Form A until 30 June 2018), opens in a new tab) European Commission (source: A guide for users on GSP rules of origin (REX, statements on origin, EUR 6,000 threshold), opens in a new tab)
- Where the originating goods in a consignment are worth EUR 6,000 or less, any exporter may make out the statement on origin; above EUR 6,000 the exporter must be registered in REX, as we are. European Commission (source: A guide for users on GSP rules of origin (REX, statements on origin, EUR 6,000 threshold), opens in a new tab)
- For German customers subject to the Supply Chain Act (LkSG), we provide factory details, a supplier map for fabric and trims, wage and working-hours records, and access for audits, to support your own risk analysis. German Federal Ministry of Labour and Social Affairs (source: Supply Chain Act (Lieferkettengesetz / LkSG), opens in a new tab) Pradhan & Associates (source: Minimum Remuneration Notice 2082 (NPR 19,550 per month from 1 Shrawan 2082 / July 2025), opens in a new tab)