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Filing of Non-Preferential Certificate of Origin

A Non-Preferential Certificate of Origin certifies that goods exported from India originate from India for compliance with anti-dumping, countervailing, safeguard and similar regimes that do not involve preferential tariffs. DGFT has progressively made electronic issuance through coo.dgft.gov.in mandatory, with several timeline extensions to allow agencies and exporters to migrate. By FY 2026-27, exporters apply online with IEC, DSC, invoice, shipping bill and manufacturer's declaration to authorised agencies listed in Appendix 2E. Certificates are digitally signed with a QR code and integrate with ICEGATE.

Priyanka WadheraPriyanka Wadhera
Published: 3 Aug 2022
Updated: 16 May 2026
3 min read
Filing of Non-Preferential Certificate of Origin
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DGFT extended timelines for mandatory electronic Non-Preferential Certificate of Origin filing. Workflow, issuing agencies and FY 2026-27 compliance for exporters.

The Directorate General of Foreign Trade (DGFT) has, on multiple occasions, extended the timelines for mandatory electronic filing of the Non-Preferential Certificate of Origin (NP-CoO) through its single-window e-CoO platform. For Indian exporters in FY 2026-27, electronic NP-CoO is now the default mode of obtaining origin documentation, and understanding the workflow is essential to maintain access to favoured foreign markets and trade-defence exemptions.

What Is a Non-Preferential Certificate of Origin

A Non-Preferential Certificate of Origin certifies that goods exported from India originate from India for purposes that do not involve a preferential tariff, but are necessary for trade compliance — anti-dumping, countervailing duty, safeguard measures, GSP-equivalent monitoring, government procurement and similar regimes. It is distinct from Preferential CoOs issued under FTAs such as ASEAN-India, India-Korea, India-Japan or CEPA arrangements.

Issuing Agencies

NP-CoO is issued by agencies authorised by DGFT under Appendix 2E of the Foreign Trade Policy. These include Federation of Indian Export Organisations (FIEO), Export Promotion Councils, Indian Chambers of Commerce, Marine Products Export Development Authority, Federation of Indian Chambers of Commerce and Industry, and several other notified bodies. The complete list is maintained on the DGFT website and updated periodically.

Move to Electronic Issuance

  • DGFT launched the common digital platform for issuance of electronic Certificates of Origin at coo.dgft.gov.in.
  • The platform was made mandatory in phases, with multiple extensions to allow exporters and issuing agencies to migrate.
  • Electronic NP-CoO is digitally signed and includes a unique QR code for foreign customs verification.
  • Manual issuance is permitted only in limited contingencies, typically with prior approval of DGFT.
  • The platform integrates with ICEGATE for cross-verification with shipping bills.

Workflow for Exporters

  1. Register on the DGFT e-CoO portal using IEC, Class III DSC or Aadhaar-based e-sign.
  2. Link the IEC to an authorised user and assign roles within the organisation.
  3. Prepare the application including invoice, packing list, shipping bill details, manufacturing details and Bill of Materials where required.
  4. Select the appropriate issuing agency from the drop-down list.
  5. Pay the application fee online and submit.
  6. The issuing agency verifies the application and issues the certificate electronically, typically within one to two working days.
  7. Download the digitally signed certificate and forward it to the foreign buyer or customs authority.

Key Documents Required

  • Importer Exporter Code (IEC) certificate.
  • Commercial invoice and packing list.
  • Shipping bill, bill of lading or airway bill.
  • Manufacturer's declaration of origin and the manufacturing process.
  • Bill of Materials and cost sheet, where requested by the issuing agency.
  • Authorisation letter for the user filing on behalf of the exporter.

Common Issues and How to Avoid Them

Exporters frequently face delays due to mismatch between the HS code on the application and the shipping bill, missing manufacturer's declaration, or use of a non-active DSC. Some destination countries also require the NP-CoO to bear specific endorsements; check importer instructions before applying. Where the exporter is also a merchant exporter (not the manufacturer), additional documentation linking the manufacturer's input is mandatory.

Why Extensions Matter for FY 2026-27

Each extension granted by DGFT provided breathing space to issuing agencies that had not fully migrated to the electronic platform. By FY 2026-27, the migration is effectively complete, and exporters must rely on the digital workflow. Sporadic local agency-level paper issuance, if any, attracts greater scrutiny at destination ports and may not be accepted by foreign customs systems that have integrated India's QR-code verification.

Conclusion

Electronic NP-CoO issuance is no longer a transitional concept — it is the default for Indian exporters in FY 2026-27. Train your export-documentation team on the DGFT e-CoO portal, maintain accurate Bill of Materials, and choose issuing agencies that consistently meet your timeline expectations. Treat the certificate not as paperwork but as a strategic enabler of market access and trade-defence exemptions.

Frequently Asked Questions

What is a Non-Preferential Certificate of Origin?
A Non-Preferential Certificate of Origin (NP-CoO) certifies that goods exported from India are of Indian origin for non-preferential trade purposes such as anti-dumping investigations, safeguard measures, government procurement and other regulatory regimes that do not involve concessional or preferential customs duty.
Which agencies issue NP-CoO in India?
NP-CoO is issued by agencies authorised by DGFT under Appendix 2E of the Foreign Trade Policy, including FIEO, Export Promotion Councils, Indian Chambers of Commerce, and several other notified bodies. The complete and updated list is maintained on the DGFT website and accessible through the e-CoO portal.
Is electronic filing of NP-CoO mandatory?
Yes, in line with multiple DGFT notifications, electronic filing through the common digital platform at coo.dgft.gov.in is the default mode of issuance for Indian exporters in FY 2026-27. Manual issuance is permitted only in limited contingencies and usually with specific DGFT approval.
What documents are required to apply for NP-CoO online?
Exporters need their IEC, commercial invoice, packing list, shipping bill or airway bill, manufacturer's declaration of origin, and Bill of Materials or cost sheet where requested. The application is digitally signed using a Class III DSC or Aadhaar-based e-sign on the DGFT e-CoO portal.
Priyanka Wadhera
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CA | POSH Consultant | Financial Advisor

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