·
Earlier: Focused only on Approved Exporter Scheme
(self-certification)
·
Now: Divided into two parts:
o (a)
Issuance of CoO (newly inserted)
o (b)
Approved Exporter Scheme (retained & detailed)
·
Restricted issuance
o CoO can
be issued only by
DGFT-authorised agencies
·
Standardised procedure
o Agencies
must follow DGFT-prescribed
manner for issuance
·
Mandatory invoice linkage (Key
Compliance Change)
o Exporters
must use same invoice
number in:
§ CoO
§ Shipping
Bill
o Enables
automated verification and
tracking
·
Existing system continues
o CoOs under
FTAs/PTAs/CECAs/CEPAs issued by designated
agencies
·
Optional self-certification
introduced
o Aimed
at reducing transaction
cost and time
·
Eligibility
o Only Manufacturer exporters who are Status
Holders
·
Scope of self-certification
o Allowed
only for goods
manufactured by exporter
o Must
be backed by:
§ IEM /
Industrial License / LOI
·
Recognition by DGFT
o Exporters
approved as “Approved
Exporters” based on:
§ Infrastructure
§ Capacity
§ Skilled
manpower
·
Operationalisation condition
o Scheme
effective only when
incorporated in specific FTAs/PTAs and notified
·
Bilateral applicability
o Applies
only where partner country
permits under agreement terms
·
Penalty & procedural
details
o Specified
in Appendix 2F of HBP
·
Major shift:
Introduction of strict CoO issuance controls + digital verification (invoice
matching)
·
Ease of business:
Trusted exporters get self-certification
benefits
·
Overall impact:
Improves compliance,
transparency, and efficiency in export certification
[DGFT
Notification No. 05/2026-27 dated 7 April, 2026]
Effect
of this Notification:
Certificates of Origin can only be issued by agencies authorised
for the purpose. Exporters are mandated to use identical invoice numbers in Certificates
of Origin and Shipping Bills to enable automated utilisation
verification.
Subject: Amendments to Para
2.62 of Foreign Trade Policy 2023.
S.O.(E)
In the exercise of powers conferred by Section 5 of the Foreign Trade (Development
& Regulation) Act, 1992, as amended from time to time, read with Para 1.02 of
the Foreign Trade Policy 2023, the Central Government hereby makes the following
amendments to Para 2.62 with immediate effect in Chapter 2 of FTP 2023:
|
Para No. |
Existing Para |
Amended Para |
|
2.62 |
Approved Exporter Scheme for Self-Certification of Certificate of Origin |
2.62. (a) Issuance of Certificates of Origin (i) Certificates of Origin (CoO)
for exports from India can only be issued by agencies authorized by the
Directorate General of Foreign Trade. (ii)
The authorized agencies shall issue CoOs in a
manner as prescribed by DGFT from time to time. (iii)
All IEC holders availing Coos shall use the same invoice numbers in both CoOs and corresponding Shipping Bills to enable automated
verification. (b) Approved Exporter Scheme for
Self-Certification of Certificate of Origin (i)
Currently,
Certificates of Origin under various Preferential Trade Agreements [PTA],
Free Trade Agreements [FTAs], Comprehensive Economic Cooperation Agreements
[CECA] and Comprehensive Economic Partnerships Agreements [CEPA] are issued
by designated agencies as per Appendix 28 of Appendices and Aayat Niryat Forms. A new optional system of self-certification
is being introduced with a view to reducing transaction cost. (ii)
The
Manufacturers who are also Status Holders shall be eligible for Approved
Exporter Scheme. Approved Exporters will be entitled to self-certify their
manufactured goods as originating from India with a view to qualifying for
preferential treatment under different PTAs/ FTAs/ CECAs/ CEPAs which are in
operation. Self-certification will be permitted only for the goods that are
manufactured as per the Industrial Entrepreneurs Memorandum (IEM) I
Industrial License (IL)/Letter of Intent (LOI) issued to manufacturers. (iii)
Status Holders
will be recognized by DGFT as Approved Exporters for self- certification
based on availability of required infrastructure, capacity and trained
manpower as per the details in Para 2.94 of Handbook of Procedures read with
Appendix 2F of Appendices & Aayaat Niryat Forms. (iv)
The details of
the Scheme, along with the penalty provisions, are provided in Appendix 2F of
Appendices and Aayaat Niryat
Forms and will come into effect only when India incorporates the scheme into
a specific agreement with its partner/s and the same is appropriately
notified by DGFT. Further the entities to whom such self-certification will
be extended bilaterally under FTA/PTA will be subject to the provisions and
conditions of that FTA. |
|
|
i)
Currently, Certificates of Origin under various Preferential Trade Agreements
[PTA], Free Trade Agreements [FTAs], Comprehensive Economic Cooperation
Agreements [CECA] and Comprehensive Economic Partnerships Agreements [CEPA]
are issued by designated agencies as per Appendix 28 of Appendices and Aayat Niryat Forms. A (new optional system of self-
certification is being introduced with a view to reducing transaction cost. |
|
|
|
The Manufacturers who are also Status Holders shall
be eligible for Approved Exporter Scheme. Approved Exporters will be entitled
to self-certify their manufactured goods as originating from India with a
view to qualifying for preferential treatment under different
PTAs/FTAs/CECAs/ CEPAs which are in operation. Self
certification will be permitted only for the goods that are manufactured as
per the Industrial Entrepreneurs Memorandum (IEM) I Industrial License (IL)
/Letter of Intent (LOI) issued to manufacturers. |
|
|
|
Status Holders will be recognized by DGFT as
Approved Exporters for self- certification based on availability of required infrastructure,
capacity and trained manpower as per the details in Para 2.94 of Handbook of
Procedures read with Appendix 2F of Appendices & Aayaat
Niryat Forms. |
|
|
|
The details of the Scheme, along with the penalty
provisions, are provided in Appendix 2F of Appendices and Aayaat
Niryat Forms and will come into effect only when
India incorporates the scheme into a specific agreement with its partner/s
and the same is appropriately notified by DGFT. Further the entities to whom
such self-certification will be extended bilaterally under FTA/PTA will be
subject to the provisions and conditions of that FTA. |
|
|
|
|
|
|
|
|
|
|
|
|
(Issued from F. No. 01/02/60/AM-25/EG&TF)