The Central Board of Indirect Taxes and Customs (CBIC), under the Department of Revenue, Ministry of Finance, Government of India, has issued instructions regarding the acceptance of Electronic Certificates of Origin (e-CoO) under the India–New Zealand Free Trade Agreement (FTA) to facilitate the implementation of preferential tariff treatment for eligible imports. The clarification has been issued through Instruction No. 21/2026-Customs dated October 19, 2026, in accordance with the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between India and New Zealand) Rules, 2026, notified vide Notification No. 82/2026-Customs (N.T.) dated October 12, 2026.
As per the instruction, Rule 16(2) of the notified Rules permits the issuance of Electronic Certificates of Origin. Accordingly, an e-CoO issued electronically by the authorised issuing bodies of New Zealand will be recognised as a valid document for claiming preferential tariff treatment under the India–New Zealand FTA, provided it is issued in the prescribed format, bears the seal and signature of the authorised signatory of the issuing body, and fulfils all other requirements specified under Notification No. 82/2026-Customs (N.T.).
To ensure the authenticity and reliability of electronic certificates, CBIC has clarified that the specimen seals and signatures circulated earlier will continue to be used for verification of e-CoO. Additionally, as informed by the New Zealand Customs Service, the authenticity of electronic certificates may also be verified through the QR code or URL link provided on the certificate. In cases where doubts arise regarding the genuineness of an e-CoO, the matter must be referred to the Free Trade Agreement (FTA) Cell under the Directorate of International Customs for initiating verification with the competent authority of the exporting country.
The instruction further mandates that importers or Customs Brokers seeking preferential tariff treatment must upload the e-CoO on the e-Sanchit platform. Relevant certificate particulars, including the certification number, date and originating criterion, must also be accurately furnished while filing the Bill of Entry. These requirements are intended to facilitate proper documentation and verification of claims for preferential tariff treatment under the agreement.
CBIC has also clarified the provisions relating to the use of Certificates of Origin for individual import consignments. Under Rule 16(3)(f), a Proof of Origin is applicable to a single importation of one or more goods, provided each product independently qualifies as an originating good. Accordingly, a system-based validation check will be introduced in the Indian Customs Electronic System (ICES) to prevent the use of the same e-CoO certification number across multiple Bills of Entry.
Further, the instruction provides clarification regarding preferential tariff treatment for goods in transit or customs storage at the time of implementation of the India–New Zealand FTA. In accordance with Rule 30 relating to Goods in Transport or Storage, eligible originating goods from New Zealand may receive preferential tariff treatment if, on the date of entry into force of the agreement, October 20, 2026, such goods are either in the process of being transported from New Zealand to India or have not yet been released from customs control, including goods stored in bonded warehouses.
For such eligible consignments, CBIC has clarified that importers may claim preferential tariff treatment under Rule 25 relating to Post Importation Claim for Preferential Tariff Treatment, subject to the prescribed requirements. This provision enables eligible importers to seek preferential tariff benefits for qualifying goods covered by the transitional arrangements under the agreement.
The Board has further informed that a detailed trade advisory outlining the procedure for claiming preferential tariff treatment will be issued separately by DG Systems. Customs formations have been instructed to ensure suitable implementation of the procedures relating to acceptance of electronic Certificates of Origin and preferential tariff claims for goods in transit or storage, and to bring any implementation difficulties to the notice of CBIC.
The instructions establish the procedural framework for accepting and verifying electronic Certificates of Origin under the India–New Zealand FTA, including digital submission requirements, verification safeguards, prevention of duplicate certificate usage and treatment of eligible goods in transit or customs storage. These measures provide operational clarity to importers, Customs Brokers and Customs authorities regarding claims for preferential tariff benefits under the agreement.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000591/ENG/Instructions
