Summary
- The CBIC has issued Instruction No. 21/2026-Customs, clarifying the acceptance of electronic Certificates of Origin (e-CoO) from New Zealand under the India-New Zealand Free Trade Agreement.
- The e-CoO must be in the prescribed format, bearing the issuing body's seal and signature, and must be uploaded on e-Sanchit for preferential tariff treatment.
- A check will be implemented in ICES to prevent duplicate use of e-CoO certification numbers across multiple bills of entry.
- Importers can claim preferential treatment for goods transported or stored as of the Agreement's entry into force on 20 October 2026, following specific post-importation procedures.
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