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Dated: 23.07.2025

CBIC Allows Electronic Certificates of Origin Under India–Mauritius CECPA

The Central Board of Indirect Taxes and Customs (CBIC) has formally announced the acceptance of electronic Certificates of Origin (e-CoO) issued by Mauritius under the India–Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA). This progressive move—effective from 1st June 2025—modernizes trade facilitation and aligns with India’s efforts to digitize customs procedures.

What Is an e-CoO?

An electronic Certificate of Origin (e-CoO) is a digitally issued document that certifies the origin of goods, enabling them to qualify for preferential tariff benefits under a trade agreement—in this case, the India–Mauritius CECPA.

Key Highlights of Instruction No. 24/2025-Customs

1. e-CoO Issuance by Mauritius

• Effective 1st June 2025, the Mauritius Revenue Authority (MRA), Customs Department, has started issuing e-CoOs.
• These documents are considered valid and acceptable by Indian Customs authorities, provided they:
  • Are in the prescribed format,
  • Bear the seal and digital signature of the authorized signatory,
  • Fulfill all requirements under Notification No. 38/2021-Customs (N.T.) dated 31.03.2021.

2. Verification of e-CoO

• Authenticity may be checked using:
  • The QR code on the e-CoO, or
  • The official MRA verification portal: https://www.mra.mu/index.php/eservicesl/customs
• In case of doubts, Customs must escalate to the FTA Cell under the Directorate of International Customs for formal verification.

3. e-Sanchit Compliance for Importers

• Importers or Customs Brokers must:
  • Upload the e-CoO on e-Sanchit,
  • Ensure accurate entry of all details including:
    • Unique Reference Number,
    • Date of issue,
    • Originating criteria, etc.

4. New Procedure for Defacement

• A printed copy of the e-CoO must be presented to the Customs officer at the time of assessment.
• The officer will cross-check e-CoO details with the bill of entry.
• This process replaces traditional defacement of physical certificates.

5. System Validation in ICES

• A system-based control in ICES ensures that each e-CoO reference number is used only once, preventing misuse across multiple Bills of Entry.

Impact on Stakeholders

For Importers & Customs Brokers:

• Faster documentation,
• Easier tracking and storage of CoOs,
• Reduction in physical submission and paper trail.

For CBIC and Customs Authorities:

• Enhanced transparency and traceability,
• Streamlined clearance with digital authentication tools,
• Strengthening of trade compliance mechanisms.

For Bilateral Trade:

• Boosts India–Mauritius trade by simplifying preferential duty access,
• Encourages other partner countries to adopt e-CoO formats.

Legal Reference

• Instruction No. 24/2025-Customs, issued by CBIC on 22nd July 2025.
• Backed by Notification No. 38/2021-Customs (N.T.).

Conclusion

The acceptance of e-CoOs under the India–Mauritius CECPA marks a pivotal step towards digital trade facilitation. It simplifies the documentation process, minimizes physical intervention, and strengthens India’s commitment to technology-driven customs reforms.

As trade volumes grow and digitalization accelerates, such initiatives are essential in building a robust, transparent, and future-ready trade ecosystem.

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Source: CBIC, Ministry of Finance, Govt. of India

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