Electronic Certificate of Origin under India–New Zealand FTA Accepted

1. Acceptance of Electronic Certificate of Origin (e-CoO)

·         Notification No. 82/2026-Customs (N.T.) dated 12.10.2026 notified the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between India and New Zealand) Rules, 2026.

·         Under Rule 16(2), electronic Certificates of Origin issued by authorised issuing bodies in New Zealand are valid for claiming preferential tariff treatment under the India–New Zealand FTA, subject to prescribed conditions.

·         The e-CoO must:

o    Be issued in the prescribed format.

o    Bear the seal and signature of the authorised signatory of the issuing body.

o    Fulfil all other requirements of Notification No. 82/2026-Customs (N.T.).

2. Verification of e-CoO

·         Specimen seals and signatures circulated in advance will continue to be used to verify authenticity.

·         The QR code or URL link on the e-CoO may also be used to verify its integrity.

·         In case of doubt, the matter must be referred to the FTA Cell under the Directorate of International Customs for verification with the competent authority of the exporting party.

3. Mandatory Uploading on e-Sanchit

·         Importers or Customs Brokers must mandatorily upload the e-CoO on e-Sanchit to claim preferential tariff treatment.

·         Certificate particulars, including the certification number, date and originating criteria, must be correctly entered while filing the Bill of Entry.

4. One e-CoO for One Importation

·         Under Rule 16(3)(f), a Proof of Origin applies to a single importation of one or more goods, provided each good independently qualifies as an originating good.

·         ICES will introduce a system check to prevent the same e-CoO certification number from being used in more than one Bill of Entry.

5. Preferential Treatment for Goods in Transit or Storage

·         Under Rule 30, read with Rule 25, preferential tariff treatment may be granted to originating goods from New Zealand that, on the date the FTA enters into force (20 October 2026):

o    Are in transit: Being transported from New Zealand to India; or

o    Are in storage: Have not been released from Customs control, including goods stored in a bonded warehouse.

·         Importers may claim preferential tariff treatment for such goods under Rule 25, relating to post-importation claims.

6. Separate Trade Advisory

·         DG Systems will issue a separate detailed advisory explaining the procedure for claiming preferential tariff treatment.

Effect of this Instruction

The Instruction establishes the procedure for accepting electronic Certificates of Origin under the India–New Zealand FTA, mandates their uploading on e-Sanchit, introduces a safeguard against reuse of the same certificate across multiple Bills of Entry, and permits eligible goods already in transit or storage on 20 October 2026 to claim preferential tariff treatment, subject to the prescribed rules.

 

[CBIC Instruction No. 21/2026- Customs dated 19 October, 2026]

Subject: Acceptance of electronic Certificate of Origin (e-CoO) issued under India­ New Zealand FTA.

Attention is drawn to Notification No.82/2026- Customs (N.T.) dated 12.10.2026 whereby the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between India and New Zealand) Rules, 2026 have been notified. Reference is invited to Rule 16(2) of the above-mentioned notification which permits issuance of electronic Certificate of origin (e-CoO). A certificate of origin Issued electronically under the India­ New Zealand FTA by the Issuing bodies of New Zealand, is hence a valid document for the purpose of claiming preferential tariff treatment under India-New Zealand FTA, provided the e-CoO has been issued in the prescribed format, bears seal and signature of the authorized signatory of the Issuing Body, and fulfils all other requirements stated in Notification No. 82/2026-Customs (N.T.) dated 12.10.2026.

2. The specimen seals and signatures, circulated in advance, shall continue to be used to verify the genuineness/authenticity of e-CoO. Additionally, as informed by New Zealand Customs Service, the integrity of e-CoO may be further verified using the QR code or URL link on the e-CoO. In case of any doubt, the matter shall be referred to the FTA Cell (under the Directorate of International Customs) for Initiating the verification process with the competent authority of the exporting party.

3. The e-CoO shall be mandatorily uploaded on e-Sanchit by the importer/Customs Broker for availing preferential tariff treatment, and the e-CoO particulars such as certification number and date, originating criteria etc. shall be carefully entered while filing the bill of entry.

4. Attention is Invited to Rule 16(3)(f) of the above mentioned notification which prescribes that a Proof of Origin shall apply to a single importation of one or more goods, provided that each good qualifies as an originating good separately in its own right. In this regard, a check will be introduced in the ICES to disallow use of same e-CoO certification number in more than one bill of entry.

5.1 Kind anttention is further invited to Rule 30 (Goods in Transport or Storage) of the aforesaid notification. It provides that, in accordance with Rule 25 (Post Importation Claim for Preferential Tariff Treatment), preferential tariff treatment shall be granted to an originating good or New Zealand which, on the date of entry into force (EIF) of the Agreement, i.e. 20.10.2026:

(a)  is in the process of being transported from New Zealand to India; or

(b)  has not been released from customs control, including an originating good stored in a bonded warehouse.

5.2 Accordingly, in respect of such goods, the importer may claim preferential tariff treatment in terms of Rule 25 (Post Importation Claim for Preferential Tariff Treatment).

6. A detailed advisory for trade, setting out the procedure for claiming preferential tariff treatment Is being issued separately by DG Systems.

7. It is requested that the above procedure for acceptance of e-CoO and claims w.r.t goods in transport or storage under lndia-New Zealand FTA may be suitably implemented  in Customs formations under your jurisdiction.

Difficulties, if any, in the implementation of this Instruction may be brought to the notice of the Board.

F.No.  CBIC-15021/26/2025-ICD-CBEC