DGFT Tightens Certificate of Origin Rules under FTP 2023, Makes Matching Invoice Numbers Mandatory [Read Notification]

The Directorate General of Foreign Trade (DGFT) has issued a fresh notification amending Para 2.62 of the Foreign Trade Policy (FTP) 2023, bringing in stricter rules for the issue and use of Certificates of Origin (CoO) for exports from India. The amendment came into effect immediately through Notification dated 07 April 2026.

A Certificate of Origin is a key export document used to claim lower customs duty benefits under trade agreements such as Free Trade Agreements (FTAs), Preferential Trade Agreements (PTAs), CECA, and CEPA. The new notification changes how these certificates will be issued and verified.

Under the amended Para 2.62(a), the DGFT has made it clear that Certificates of Origin for exports from India can only be issued by agencies authorised by DGFT. This means exporters can no longer obtain CoOs from any non-authorised body. The authorised agencies must issue the certificates in the format and process prescribed by DGFT from time to time.

The notification also introduces a major compliance requirement for exporters. It says that all IEC holders using CoOs must mention the same invoice number in both the Certificate of Origin and the Shipping Bill. This has been introduced to support automated verification and reduce errors or misuse in export documentation. The same requirement is also repeated in the “Effect of this Notification” section.

The amendment retains the Approved Exporter Scheme for self-certification under Para 2.62(b), but with clear conditions. Manufacturers who are also status holders can self-certify origin only for goods manufactured under an Industrial Entrepreneurs Memorandum, Industrial License, or Letter of Intent. DGFT recognition under this scheme will depend on infrastructure, production capacity, and trained manpower, as provided in the Handbook of Procedures and Appendix 2F.

The notification also states that this self-certification facility will become operational only when India includes such a system in a specific trade agreement and DGFT issues a separate notification for that agreement. Any bilateral self-certification benefit under an FTA or PTA will remain subject to the terms of that agreement.

For exporters, this notification means tighter document control and more accountability. Businesses claiming preferential duty benefits should review their CoO process and ensure invoice details match exactly across export documents to avoid delays or rejection at customs.

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