Paragraph 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraph 2.62 of the Policy has two parts. Sub-paragraph (a) says certificates of origin for exports from India can be issued only by agencies authorised by DGFT, and that the invoice numbers on the certificate and the shipping bill must match. Sub-paragraph (b) introduces an optional Approved Exporter Scheme for self-certification by manufacturers who are status holders. The Handbook lists the agreements, the kinds of certificate and the criteria of origin.
This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. The procedure is taken from Chapter 2 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Notifications and Public Notices should be checked. If you are registering for a certificate, our certificate of origin and GSP registration service covers the practical side.
A certificate of origin for exports from India can be issued only by agencies authorised by DGFT (paragraph 2.62(a)(i)), and IEC holders must use the same invoice numbers on the certificate and the shipping bill (paragraph 2.62(a)(iii)). The Approved Exporter Scheme is for manufacturers who are status holders and comes into effect only when written into a specific agreement and notified by DGFT (paragraph 2.62(b)).
Paragraph 2.62(a): issuing certificates of origin
Three rules appear under paragraph 2.62(a).
- (i) A Certificate of Origin (CoO) for exports from India can only be issued by agencies authorised by the Directorate General of Foreign Trade.
- (ii) The authorised agencies issue CoOs in the manner prescribed by DGFT from time to time.
- (iii) All IEC holders availing CoOs use the same invoice numbers in both the CoOs and the corresponding Shipping Bills, to enable automated verification.
The third rule is the one an exporter can break by accident: a certificate raised on one invoice number and a shipping bill filed on another cannot be matched automatically. Our guide on how to get a certificate of origin in India walks through the usual practice, and our guide on the e-CoO platform and tariff types covers the platform side. The paragraph speaks of IEC holders, so the exporter needs an Importer-Exporter Code first.
Paragraph 2.62(b): the Approved Exporter Scheme
What the paragraph says
Currently, certificates of origin under various preferential trade agreements (PTA), trade agreements (FTA), Comprehensive Economic Cooperation Agreements (CECA) and Comprehensive Economic Partnership Agreements (CEPA) are issued by designated agencies as per Appendix 2B. A new optional system of self-certification is being introduced to reduce transaction cost.
- Who is eligible. Manufacturers who are also status holders are eligible for the Approved Exporter Scheme (paragraph 2.62(b)(ii)). Approved Exporters will be entitled to self-certify their manufactured goods as originating from India, to qualify for preferential treatment under the agreements in operation. Self-certification is permitted only for goods manufactured as per the Industrial Entrepreneurs Memorandum, Industrial Licence or Letter of Intent issued to the manufacturer.
- How recognised. Status holders are recognised by DGFT as Approved Exporters on the basis of the infrastructure, capacity and trained manpower, as per paragraph 2.94 of the Handbook read with Appendix 2F (paragraph 2.62(b)(iii)).
- When it works. The details of the scheme, with the penalty provisions, are in Appendix 2F, and the scheme comes into effect only when India incorporates it into a specific agreement with its partner or partners and DGFT notifies it appropriately. Where the scheme is extended bilaterally, the entities concerned are subject to the provisions and conditions of that agreement (paragraph 2.62(b)(iv)).
Appendix 2F is named only; nothing inside it is described here. Because the scheme depends on a notification, a status holder should not assume that self-certification is open for a given agreement; this article states nothing about which agreement has it.
The paragraph is policy made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 and names no other section; see our article on section 5 of the FTDR Act. For the status holders see our article on status holder thresholds and privileges, which this article does not rely on for figures.
What the Handbook requires
Paragraph 2.88: the agreements and the delivery period
The opening of paragraph 2.88 says that, as of March 2023, India has signed 13 FTAs and 6 limited PTAs. The list under sub-paragraph (a) names sixteen items and the list under sub-paragraph (b) names six, so the opening sentence and the lists do not agree. This article gives the lists as printed and does not choose between them.
| List | Items as printed |
|---|---|
| 2.88(a), trade agreements | Sri Lanka; SAFTA; the Revised Agreement of Cooperation with Nepal to control unauthorised trade; the Agreement with Bhutan on Trade, Commerce and Transit; Thailand (Early Harvest Scheme); Singapore (CECA); ASEAN (CECA); South Korea (CEPA); Japan (CEPA); Malaysia (CECA); Mauritius (CECPA); UAE (CEPA); Australia (ECTA); EFTA (TEPA); United Kingdom (CETA); Oman (CEPA) |
| 2.88(b), preferential trade agreements | APTA; GSTP; Afghanistan PTA; MERCOSUR PTA; Chile PTA; SAPTA |
The list of the agreements with participating countries and their entry into force is in Appendix 2A (named only). Under paragraph 2.88(d), fees for a preferential certificate of origin are as detailed in Appendix 2K (named only), and the same apply as verification fee for Rules of Origin certificates in case of verification. The provision of Tatkal certificate of origin as provided by some agencies is discontinued. The certificate will be delivered within 24 hours or one working day of the application. This article does not say which agreement is in force today.
Paragraph 2.90: two kinds of certificate and the platform
Paragraph 2.90 defines a Certificate of Origin as an instrument to establish evidence of the origin of goods imported into any country. There are two categories, preferential and non-preferential. The list of authorised agencies is notified in Appendices 2B, 2C, 2D and 2E (named only). All authorised agencies must accept applications and issue CoOs only through the designated platform or such other platform as DGFT designates from time to time. Manual issuance outside the designated platform is not permissible and may lead to revocation of authorisation to issue CoO.
Paragraph 2.91: preferential rules of origin
Paragraph 2.91(a) explains that rules of origin determine the origin of a good for exports to a trading partner, and that under an FTA, a PTA or a unilateral tariff concession, concessions are granted only when the prescribed rules are met. Sub-paragraph (b) lists the key criteria: wholly obtained, change in tariff classification, value addition and non-minimal operations. Sub-paragraph (c) says specified agencies issue the certificates for exports under India's FTAs, PTAs and GSP, with the agencies listed in Appendix 2B. Sub-paragraph (d) is printed as deleted. Sub-paragraph (e) says that in the case of India-EFTA TEPA and India-UK CETA, certificates of origin may also be obtained on the basis of self-declaration by the exporter concerned, in addition to issuance by an authorised agency.
Paragraph 2.94: Approved Exporter Scheme
The Handbook paragraph says only that the details of the scheme are provided in Appendix 2F of the Aayat Niryat Forms.
Paragraph 2.62(b)(iv) of the Policy says the scheme comes into effect only when written into an agreement, whereas paragraph 2.91(e) of the Handbook speaks of self-declaration for two named agreements. The two sit side by side; the article reconciles nothing.
The Handbook rests on the Director General's power described in our article on section 6 of the FTDR Act.
A worked example
Nirmal Fabrics Private Limited, an invented manufacturer, exports under a preferential arrangement. It applies to an authorised agency and checks that the invoice number on the application is the one on its shipping bill (paragraph 2.62(a)(iii)). If Nirmal holds status as a manufacturer, it may be recognised as an Approved Exporter only once the scheme is written into the agreement and notified (paragraph 2.62(b)(iv)).
Need help with a certificate of origin?
Getting the right agency, the right platform and matching invoice numbers is where delays begin. Our team can guide the application through our certificate of origin and GSP registration service.
Key takeaways
- Only DGFT-authorised agencies issue certificates of origin (paragraph 2.62(a)(i)).
- The invoice number must be the same on the certificate and the shipping bill (paragraph 2.62(a)(iii)).
- The Approved Exporter Scheme is for manufacturer status holders and takes effect only when written into an agreement and notified (paragraph 2.62(b)).
- Handbook paragraph 2.88 lists sixteen trade agreements and six preferential agreements; its opening sentence says 13 and 6.
- Agencies must issue only through the designated platform (Handbook paragraph 2.90(d)).
Read next
- Paragraph 2.63 of the Foreign Trade Policy, 2023: EU GSP self-certification and unilateral tariff preferences
- Handbook of Procedures, 2023, paragraph 2.93: non-preferential rules of origin
- How to get a certificate of origin in India
- Certificate of origin: the e-CoO platform, HS classification and tariff types
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.