DGFT
Certificate of Origin: How to Save Your Buyer 10. 20% Import Duty Using India's FTAs
Preferential vs non-preferential COO, India's 13+ FTAs, eCoO 2.0 filing, Rules of Origin, self-certification, and how COO saves your buyer 10-20% duty.
By Aaryan Kakani · · 4 min read
What is a Certificate of Origin?
A Certificate of Origin (COO) is an official document that certifies the country where exported goods were produced or manufactured. Customs authorities at the destination use it to determine which import duty rate applies, enforce trade regulations, and verify that goods qualify for FTA benefits.
Think of it as a product passport. Without it, your buyer's customs charges the full MFN (Most Favoured Nation) tariff. With a valid preferential COO, the buyer can claim reduced or zero duty under the applicable Free Trade Agreement. Saving 10. 20% or more on landed cost.
| Attribute | Detail |
|---|---|
| Issued through | eCoO 2.0 on Trade Connect (trade.gov.in). Mandatory since January 2025 |
| Issuing agencies | 125+ authorized agencies (EIC, FIEO, ICC, Chambers of Commerce, MPEDA, Textile Committee) |
| Fee | INR 500. 2,000 per certificate + GST |
| Processing time | Same-day on eCoO 2.0 (was 3. 5 days under old manual system) |
| Validity | Typically 12 months from issuance (varies by FTA) |
| Record retention | 5 years for all supporting documents |
Preferential vs non-preferential COO
| Non-Preferential COO | Preferential COO | |
|---|---|---|
| Purpose | Certifies country of origin for customs clearance | Unlocks reduced or zero duty under an FTA |
| Duty impact | Standard MFN rate applies | Reduced or zero duty (10. 20% savings typical) |
| Issued by | Chambers of Commerce (FIEO, ICC, etc.) | Government-designated agencies (EIC, MPEDA, etc.) |
| Origin criteria | Basic "made in India" certification | Must meet specific Rules of Origin for the FTA |
| When to use | Exports to countries without an FTA, or when FTA criteria aren't met | Exports to FTA partner countries where your product qualifies |
India's Free Trade Agreements
India has an expanding network of trade agreements. As of 2026, preferential COOs are available for exports to all these destinations:
| Agreement | Partner | Status |
|---|---|---|
| ASEAN FTA | 10 ASEAN nations (Vietnam, Indonesia, Thailand, etc.) | Active since 2010 |
| UAE CEPA | United Arab Emirates | Active since 2022 |
| Australia ECTA | Australia | Active since 2022 |
| Japan CEPA | Japan | Active since 2011 |
| Korea CEPA | South Korea | Active |
| Singapore CECA | Singapore | Active |
| Malaysia CECA | Malaysia | Active since 2011 |
| SAFTA | SAARC nations (Bangladesh, Sri Lanka, Nepal, etc.) | Active since 2006 |
| Mauritius CECPA | Mauritius | Active since 2021 |
| EFTA TEPA | Switzerland, Norway, Iceland, Liechtenstein | In force Oct 2025 |
| UK CETA | United Kingdom | Signed July 2025 |
| Oman CEPA | Oman | Signed Dec 2025 |
| EU FTA | European Union | Concluded Jan 2026 |
| PTAs | MERCOSUR, Chile, APTA (incl. China, Bangladesh) | Active |
Rules of Origin: does my product qualify?
For a preferential COO, your product must meet the "Rules of Origin" criteria of the specific FTA. These rules prevent goods from being routed through India just to claim duty benefits without actual manufacturing here.
Origin criteria (your product must meet at least one)
- Wholly obtained / produced. Entirely produced in India using only Indian materials. Agricultural produce, minerals, locally-raised livestock, fish from territorial waters. Easiest to prove.
- Substantial transformation. Imported raw materials undergo significant processing that changes their tariff classification (different HS code than the inputs). Example: importing fabric and exporting garments.
- Regional Value Content (RVC). A minimum percentage (typically 35. 40%) of the product's FOB value must originate within the FTA region. Formula: RVC = ((FOB Value − Non-Originating Materials) ÷ FOB Value) × 100.
- Product-Specific Rules (PSR). Category-specific requirements in the FTA annexes. These vary by agreement and product. Some products have stricter criteria than the general rule.
How to apply on eCoO 2.0
Since January 2025, all COO applications in India must be filed electronically through DGFT's eCoO 2.0 platform on Trade Connect. Manual certificates issued after this date are void.
Step-by-step on eCoO 2.0
- 1 Log into Trade Connect Go to trade.gov.in and log in with your IEC credentials. The platform supports multi-user access under a single IEC.
- 2 Select COO type Choose preferential or non-preferential. If preferential, select the applicable FTA/CEPA from the dropdown.
- 3 Enter shipment details 8-digit HS code, product description, FOB value, exporter and consignee details, country of destination. For preferential COO, specify the origin criterion your product meets.
- 4 Upload documents Attach commercial invoice, packing list, and origin evidence (supplier invoices, cost breakdown for RVC calculation).
- 5 Select issuing agency Choose from 125+ authorized agencies. For preferential COOs, use EIC or the agency designated for that FTA. For non-preferential, any recognized Chamber of Commerce works.
- 6 Sign and pay Sign with DSC token or Aadhaar-based e-sign. Pay the application fee online (INR 500. 2,000 + GST depending on agency).
- 7 Download certificate Processing is typically same-day. Download the digitally signed certificate with QR code. Destination customs can verify it by scanning the QR or using the online verification portal.
Self-certification (Approved Exporter scheme)
DGFT's Approved Exporter scheme under Appendix 2F allows eligible manufacturer exporters to self-certify preferential COOs without going through an issuing agency. This is the fastest route if you qualify.
| Requirement | Detail |
|---|---|
| Exporter type | Manufacturer exporter only (not merchant exporters) |
| Status recognition | Must hold DGFT Status (One Star to Five Star Export House) |
| Training | Nominated personnel must complete EIC training on Rules of Origin |
| Product scope | Only products manufactured by the exporter and listed in their registration |
| Reporting | Half-yearly utilisation report to DGFT |
| Validity | Co-terminus with Status Certificate validity |
Common mistakes that get COOs rejected
| Mistake | What Goes Wrong | How to Avoid |
|---|---|---|
| Wrong HS code | HS code on COO doesn't match the product. Rejected at destination customs. | Verify the 8-digit code against your product's actual composition before filing. |
| Document mismatches | COO fields don't match the commercial invoice or B/L. Most common rejection reason. | Cross-check every field (value, weight, description) against invoice and B/L before submitting. |
| Wrong origin criterion | Claiming FTA benefits without verifying that the product meets the specific Rules of Origin. | Check the FTA's product-specific rules for your HS code. Don't assume the general rule applies. |
| Outdated certificate format | FTA protocols get updated but exporter uses old format. Common with ASEAN and UAE CEPA. | Always file through eCoO 2.0. It uses the current format automatically. |
| Late application | COO filed after shipment has left. Some FTAs require COO before or at time of export. | Apply before or on the date of export. Include COO in your pre-shipment checklist. |
| Wrong COO type | Filing preferential when non-preferential is needed, or selecting the wrong FTA. | Confirm with your buyer which COO type and FTA their customs requires. |
Documents checklist
Required for COO application
- Commercial invoice showing value and goods description
- Packing list with package contents, weights, dimensions
- Bill of Lading or Airway Bill (proof of shipment)
- Shipping bill (customs export declaration from ICEGATE)
- Declaration of origin (self-attested statement of Indian origin)
- Digital Signature Certificate (DSC) or Aadhaar for e-signing
Additional for manufactured goods (preferential COO)
- Supplier invoices for indigenous raw materials
- Bills of entry for imported raw materials / inputs
- Cost breakdown showing value addition in India (for RVC calculation)
- Manufacturer's declaration confirming production facility and process
Retain for 5 years
- Copy of the issued COO (downloaded from eCoO 2.0)
- All shipping invoices
- Bills of lading
- Bills of entry for imported inputs
- Sales invoices for locally procured inputs
- Books of accounts relating to raw material costs
Update history
- First published.