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Core Purpose

This notification amends Para 2.62 of the Foreign Trade Policy 2023, introducing new mandates for the issuance of Certificates of Origin by authorized agencies and requiring identical invoice numbers in CoOs and Shipping Bills for automated verification, while retaining the Approved Exporter Scheme for self-certification under specific conditions.

Detailed Summary

The Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade issued Notification No. 05/2026-27 (S.O. 1806(E)) on April 7, 2026, to amend Para 2.62 of Chapter 2 of the Foreign Trade Policy 2023. Exercising powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023, the Central Government has made immediate amendments. The amended Para 2.62(a) now states that Certificates of Origin (CoO) for exports from India can only be issued by agencies authorized by the Directorate General of Foreign Trade (DGFT), and these agencies must issue CoOs in a manner prescribed by DGFT. Furthermore, all IEC holders availing CoOs are mandated to use identical invoice numbers in both CoOs and corresponding Shipping Bills to enable automated verification. The existing 'Approved Exporter Scheme for Self-Certification of Certificate of Origin' has been re-designated as Para 2.62(b), maintaining provisions for Manufacturers who are Status Holders to self-certify their manufactured goods as originating from India for preferential treatment under various Preferential Trade Agreements (PTA), Free Trade Agreements (FTA), Comprehensive Economic Cooperation Agreements (CECA), and Comprehensive Economic Partnerships Agreements (CEPA), provided the goods are manufactured as per Industrial Entrepreneurs Memorandum (IEM), Industrial License (IL), or Letter of Intent (LOI). This self-certification scheme's details, including penalty provisions, are provided in Appendix 2F of Appendices and AayaatNiryat Forms and Para 2.94 of Handbook of Procedures, and it will come into effect only when India incorporates it into a specific agreement with its partners and DGFT notifies the same. The entities to whom such self-certification is extended bilaterally under FTA/PTA will be subject to the provisions and conditions of that specific FTA.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-09042026-271677 EXTRAORDINARY PART IIโ€”Section 3โ€”Sub-section (ii) PUBLISHED BY AUTHORITY No. 1738] NEW DELHI, WEDNESDAY, APRIL 8, 2026/CHAITRA 18, 1948 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 7th April, 2026 No. 05/2026-27 Subject: Amendments to Para 2.62 of Foreign Trade Policy 2023. S.O. 1806(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 | Existing Para | Amended Para | | No. | | | +=========+===================================================================================+===================================================================================+ | 2.62 | Approved Exporter Scheme for Self-Certification of | 2.62. (a)Issuance of Certificates of Origin | | | Certificate of Origin | | | | (i) Currently, Certificates of Origin under | (i) Certificates of Origin (CoO) for | | | various Preferential Trade Agreements | exports from India can only be | | | [PTA], Free Trade Agreements [FTAs], | issued by agencies authorized by the | | | Comprehensive Economic Cooperation | Directorate General of Foreign | | | Agreements [CECA] and Comprehensive | Trade. | | | Economic Partnerships Agreements [CEPA] | | | | are issued by designated agencies as per | (ii) The authorized agencies shall issue | | | Appendix 2B of Appendices and Aayat | CoOs in a manner as prescribed by | | | Niryat Forms. A new optional system of self- | DGFT from time to time. | | | certification is being introduced with a view | | | | to reducing transaction cost. | (iii) All IEC holders availing CoOsshall use | | | | the same invoice numbers in both CoOs | | | (ii) The Manufacturers who are also Status | and corresponding Shipping Bills to | | | Holders shall be eligible for Approved | enable automated verification. | | | Exporter Scheme. Approved Exporters will | | | | be entitled to self-certify their manufactured | (b) Approved Exporter Scheme for Self- | | | goods as originating from India with a view | Certification of Certificate of Origin | | | to qualifying for preferential treatment under | | | | different PTAS/FTAs/CECAS/CEPAs which | (i) Currently, Certificates of Origin under | | | are in operation. Self-certification will be | various Preferential Trade Agreements | | | permitted only for the goods that are | [PTA], Free Trade Agreements [FTAs], | | | manufactured as per the Industrial | Comprehensive Economic Cooperation | | | Entrepreneurs Memorandum (IEM) / | Agreements [CECA] and | | | Industrial License (IL) /Letter of Intent (LOI) | Comprehensive Economic Partnerships | | | issued to manufacturers. | Agreements [CEPA] are issued by | | | | designated agencies as per Appendix 2B | | | (iii) Status Holders will be recognized by DGFT | of Appendices and Aayat Niryat Forms. | | | as Approved Exporters for self-certification | A new optional system of self- | | | based on availability of required | certification is being introduced with a | | | infrastructure, capacity and trained | view to reducing transaction cost. | | | manpower as per the details in Para 2.94 of | | | | Handbook of Procedures read with Appendix | (ii) The Manufacturers who are also Status | | | 2F of Appendices & AayaatNiryat Forms. | Holders shall be eligible for Approved | | | | Exporter Scheme. Approved Exporters | | | (iv) The details of the Scheme, along with the | will be entitled to self-certify their | | | penalty provisions, are provided in Appendix | manufactured goods as originating from | | | 2F of Appendices and AayaatNiryat Forms | India with a view to qualifying for | | | and will come into effect only when India | preferential treatment under different | | | incorporates the scheme into a specific | PTAS/FTAs/CECAS/CEPAs which are | | | agreement with its partner/s and the same is | in operation. Self-certification will be | | | appropriately notified by DGFT. Further the | permitted only for the goods that are | | | entities to whom such self-certification will | manufactured as per the Industrial | | | be extended bilaterally under FTA/PTA will | Entrepreneurs Memorandum (IEM) / | | | be subject to the provisions and conditions of | Industrial License (IL) /Letter of Intent | | | that FTA. | (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 | | | | & AayaatNiryat Forms. | | | | | | | | (iv) The details of the Scheme, along with the | | | | penalty provisions, are provided in | | | | Appendix 2F of Appendices and | | | | AayaatNiryat 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. | +---------+-----------------------------------------------------------------------------------+-----------------------------------------------------------------------------------+ Effect of this Notification: Certificates of Origin can only beissuedby 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. [F. No. 01/02/60/AM-25/EG&TF] LAV AGARWAL, Director General of Foreign Trade & Ex-Officio Addl. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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