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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues Instruction Regarding Acceptance of Electronic Certificate of Origin under India New Zealand FTA

19-Oct-2026 | Instruction No.: 21/2026-Customs

CBIC has issued Instruction Regarding Acceptance of Electronic Certificate of Origin under India–New Zealand FTA with effect from 20th October 2026 Key highlights are as follows :- 1) Electronic Certificates of Origin shall be accepted for claiming preferential tariff benefits if issued in the prescribed format with the authorised signatory’s seal and signature and fulfil the applicable requirements. 2) Customs authorities may verify the authenticity of e-COO using specimen seals and signatures and the QR code or URL provided on the certificate. Doubts shall be referred to the FTA Cell for verification. 3) Importers or Customs Brokers shall mandatorily upload the e-COO on e-Sanchit and correctly enter the certificate number date and originating criteria while filing the Bill of Entry. 4) The same e-COO certification number shall not be used in more than one Bill of Entry. A system check shall be introduced in ICES to prevent such multiple use. 5) Goods originating in New Zealand that were in transit to India or remained under customs control, including in a bonded warehouse, on 20 October 2026 may be eligible for preferential tariff treatment in accordance with the prescribed post-importation claim procedure. For more information kindly refer the attached document

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