The DGFT, through Public Notice No. 43/2024-25 dated January 27, 2025, has amended Chapter 2 of the Handbook of Procedures 2023 to align with the implementation of e-Certificates of Origin (CoO). Key changes include the removal of provisions for printed blank certificates, mandatory online applications for Non-Preferential CoOs via https://trade.gov.in, and digital submission of invoices and packing lists. Provisions for in-lieu CoOs for corrections and Back-to-Back CoOs for re-exports and merchanting trade are introduced. Agencies issuing these certificates must ensure goods’ origin and explicitly document the foreign country of origin for re-export certificates.
In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Director General of Foreign Trade hereby makes the following amendments in Chapter 2 of the Handbook of Procedures 2023 with immediate effect:
| Para No. | Existing Provision | Revised Provision |
| 2.91(d) | Export Inspection Council (EIC) is the agency authorised to print blank certificates. The website of the EIC (www.eicindia.gov.in) provides procedural details (including fee) for issuance of the certificate of origin. | <<deleted>> |
| 2.93(c) | All exporters who are required to submit CoO (Non-Preferential) would have to apply to any of agencies enlisted in Appendix 2E with following documents:
(i) Details of quantum / origin of inputs / consumables used in export product. (ii) Two copies of invoices. (iii) Packing list in duplicate for concerned invoice. (iv) Fee of Rs.200/- per certificate |
Exporters required to obtain a Non-Preferential Certificate of Origin (CoO) must submit their applications online via https://trade.gov.in to any of the agencies listed in Appendix 2E.
(i) Copy of Invoice and packing list is required to be uploaded along with the online application. (ii) Fee of Rs.200 is applicable for each Certificate of Origin including attestation of any additional documents. |
| 2.93(d) | The agency would ensure that goods are of Indian origin as per criteria defined in (a) above before granting CoO (Non-Preferential). Certificate would be issued as per format given in Annexure-II to Appendix 2E. It should be ensured that no correction/re-type is made on certificate. Any agency desirous of enlistment in Appendix-2E may submit their application as per Annexure-I Appendix 2E to DGFT. | (i) The issuing agency would ensure that goods are of Indian origin as per criteria defined at para (a) above before granting an eCoO (Non-Preferential). Certificate shall be issued as per format specified at Annexure-II of Appendix 2E.
(ii) Any correction in an existing eCoO may be requested online as an in-lieu CoO application to the issuing agency. (iii) Any agency desirous of enlistment under Appendix-2E may submit their application as per Annexure-I to Appendix 2E to DGFT. |
| 2.93(f) | – | Agencies may issue Back-to-Back Certificates of Origin (Non-Preferential) for goods not of Indian origin for re-export, trans-shipment, merchanting trade purposes. These certificates shall be issued based on documentary evidence confirming the goods’ origin based on the foreign country of origin. The details of the supporting documentary evidence and the Country of Origin must be explicitly mentioned on the back-to-back CoO (NP) issued. |
Effect of the Public Notice: Amendments in Handbook of Procedures in sync with the implementation of e-Certificate of Origin are notified. Provisions for in-lieu Certificate of Origin (Non-Preferential) and Back-to-back Certificate of Origin (Non-Preferential) are also notified.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/PN-43-2024-25-Eng-reg.pdf
