CBIC Sets Out How to Claim India–New Zealand FTA Preference Using Electronic Certificates of Origin

With the India–New Zealand Free Trade Agreement entering into force on 20 October 2026, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 21/2026-Customs, dated 19 October 2026, telling field formations exactly how to handle electronic Certificates of Origin (e-CoO) so that importers can claim preferential customs duty from day one. For importers of New Zealand-origin goods and their Customs House Agents (CHAs), this is the operational playbook that turns the new tariff concessions into an actual duty saving at the bill-of-entry stage.

What Happened

The Instruction, issued by CBIC's International Customs Division, reads together with Notification No. 82/2026-Customs (N.T.) dated 12 October 2026, which notified the India–New Zealand FTA Rules of Origin. It confirms that an electronic Certificate of Origin issued by New Zealand's authorised issuing bodies is valid for preferential tariff treatment, and it sets out how customs officers should verify such certificates and how importers should present them.

An e-CoO is acceptable for preference if it is in the prescribed format, bears the issuing body's seal and the authorised signatory's signature, and meets all the other requirements of Notification 82/2026. Specimen seals and signatures circulated earlier will continue to be used to check authenticity, and — as advised by New Zealand Customs — officers may also check integrity using the QR code or URL printed on the e-CoO.

Why / Background

Modern FTAs increasingly rely on electronic origin documentation rather than paper certificates. For a brand-new agreement, the practical risk is that preference claims stall at customs because officers and importers are unsure whether an electronic certificate is acceptable, how to verify it, and how to file it. By issuing clear acceptance criteria and a verification path up front, CBIC is trying to avoid clearance friction in the first weeks of the FTA and to give importers confidence that a correctly issued e-CoO will secure the preferential rate.

Who's Affected

Importers of New Zealand-origin goods into India seeking preferential (reduced or nil) customs duty under the FTA.
Customs House Agents filing bills of entry and uploading supporting documents.
Customs field formations, who must implement the verification and clearance procedure.
Exporters in New Zealand, whose e-CoOs must meet the format and authentication requirements for their Indian buyers to claim preference.

Operational Detail

Claiming preference and filing the bill of entry:

The importer or CHA must upload the e-CoO on e-Sanchit. This is mandatory for preferential treatment.
The certification number, date and originating criteria must be entered carefully when filing the bill of entry.
Under Rule 16(3)(f), a Proof of Origin applies to a single importation. A planned ICES validation will block the same e-CoO certification number from being used on more than one bill of entry, so each certificate maps to one consignment.

Verification by customs:

Authenticity is checked against specimen seals and signatures, and may also be verified using the QR code or URL on the certificate.
Doubtful cases are referred to the FTA Cell (Directorate of International Customs), which will seek verification from New Zealand's competent authority.

Goods in transit or in storage on 20 October 2026:

Under Rule 30 read with Rule 25, originating New Zealand goods that, on 20 October 2026, are either in transit to India or not yet released from customs control (including goods in a bonded warehouse) may still qualify for preference.
The importer may claim preference under the Rule 25 post-importation procedure. CBIC has indicated that DG Systems will issue a separate detailed trade advisory covering the Rule 25 claim steps, timelines and ICES handling.

What Importers and CHAs Should Do Now

Make uploading the e-CoO on e-Sanchit a standard step for every New Zealand-origin preference claim; it is mandatory.
Enter the certification number, date and originating criteria accurately in the bill of entry — small errors can cost the preference or trigger queries.
Treat each e-CoO as one certificate per import and plan split shipments accordingly, since ICES will reject a reused certificate number.
Keep the e-CoO's QR code/URL intact and legible so officers can verify integrity quickly.
For goods already in transit or in a warehouse as of 20 October 2026, prepare to claim under the Rule 25 post-importation route and watch for the forthcoming DG Systems trade advisory.
Verify every step against the official Instruction and Notification 82/2026 before filing.

The Bigger Picture

The India–New Zealand FTA's value to an importer is only as good as the ability to actually claim preference at clearance. CBIC's early, detailed instruction on e-CoO acceptance signals a smoother, more digital approach to origin documentation and reduces the chance of day-one disputes. It also fits a broader trend — electronic certificates of origin, QR/URL verification and system-level validation (ICES) replacing manual paper checks. Importers who build the e-Sanchit upload and accurate data entry into their process will capture the duty benefit cleanly; those who treat origin paperwork as an afterthought risk losing it.

Frequently Asked Questions

When does the India–New Zealand FTA take effect? It entered into force on 20 October 2026.

Is an electronic Certificate of Origin acceptable for preference? Yes, if it is in the prescribed format, carries the issuing body's seal and authorised signature, and meets the requirements of Notification 82/2026-Customs (N.T.).

How do I file it? Upload the e-CoO on e-Sanchit and enter the certification number, date and originating criteria in the bill of entry. The e-Sanchit upload is mandatory for preference.

Can one certificate cover multiple consignments? No. A Proof of Origin applies to a single importation, and ICES will block reuse of the same certificate number on another bill of entry.

What about goods already in transit on 20 October 2026? They may still qualify under Rule 30 read with Rule 25, via the post-importation claim procedure. A separate DG Systems advisory is expected on the mechanics.

Conclusion

CBIC Instruction No. 21/2026-Customs removes the uncertainty around claiming India–New Zealand FTA preference with electronic Certificates of Origin. The rules are clear: a properly issued e-CoO, uploaded on e-Sanchit, with accurate details in the bill of entry and one certificate per import. Importers and CHAs who follow that sequence should secure the preferential duty without clearance delays.

This summary is for general guidance only. Importers should rely on the full text of CBIC Instruction No. 21/2026-Customs and Notification No. 82/2026-Customs (N.T.) on the official CBIC portal (cbic.gov.in) before claiming preference.