India Customs Accepts e-Certificates of Origin Under the India

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Dated: 23.10.2026

India Customs Accepts e-Certificates of Origin Under the India–New Zealand FTA

India Customs has confirmed that electronic Certificates of Origin (e-CoOs) issued by authorised New Zealand bodies are valid for claiming preferential tariff treatment under the India–New Zealand Free Trade Agreement (FTA), subject to prescribed verification and filing requirements.

What the instruction covers

Instruction No. 21/2026-Customs, dated 19 October 2026, explains how Customs formations should accept and verify e-CoOs issued under the India–New Zealand FTA. It follows the notification of the Customs Tariff rules governing determination of origin under the agreement.

An electronically issued Certificate of Origin can support a preferential-duty claim where it:

is issued in the prescribed format;
bears the seal and signature of the authorised signatory of the New Zealand issuing body; and
meets all other origin requirements under the notified FTA rules.

Verification of electronic Certificates of Origin

Customs officers will continue to use specimen seals and signatures circulated in advance to confirm the authenticity of an e-CoO. The document may also be checked through the QR code or URL link included on it, as advised by the New Zealand Customs Service.

Where authenticity or validity remains uncertain, Customs must refer the case to the FTA Cell under the Directorate of International Customs. The FTA Cell can initiate verification with the competent authority in New Zealand.

This approach combines document-based verification with digital validation, helping Customs identify genuine origin certificates while allowing legitimate consignments to access FTA benefits.

Requirements for importers and Customs Brokers

To claim preferential tariff treatment, the importer or Customs Broker must upload the e-CoO on e-Sanchit. They must also ensure that key certificate information is accurately declared in the bill of entry, including:

certification number;
certification date; and
originating criteria.

Accurate data entry is essential because the certificate details are used to assess whether the imported goods qualify for the preferential tariff rate.

One certificate cannot be reused across bills of entry

The FTA origin rules provide that a Proof of Origin applies to a single importation of one or more goods, provided each good independently qualifies as originating. To enforce this requirement, ICES will introduce a control that prevents the same e-CoO certification number from being used in more than one bill of entry.

Importers should therefore ensure that each certificate is used only for the importation it covers. Attempting to reuse a certification number across separate bills of entry may result in the preferential claim being disallowed.

Relief for goods already in transit or storage

The instruction also addresses goods affected by the FTA’s entry into force on 20 October 2026. Preferential tariff treatment may be claimed after importation for originating goods from New Zealand that, on that date:

were being transported from New Zealand to India; or
remained under Customs control, including goods stored in a bonded warehouse.

These claims can be made under the post-importation claim provisions of the FTA origin rules. This ensures that eligible New Zealand-origin goods already moving through the supply chain when the agreement took effect are not excluded from preferential treatment merely because they had not yet cleared Customs.

Key compliance message

The instruction establishes a practical digital process for FTA preference claims: submit the e-CoO through e-Sanchit, enter certificate details carefully in the bill of entry, and ensure that the certificate is authentic, compliant and used only once. For qualifying goods in transit or bonded storage on 20 October 2026, post-importation preferential claims remain available under the applicable rules.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

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

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