Certificate of Origin (COO): The Ultimate 2025 Guide for Indian Exporters

In global trade, verifying the country of origin of a product is a non-negotiable requirement. Whether you're an Indian exporter selling spices, software, or garments, you'll need a valid Certificate of Origin (COO) to ensure your goods are received, cleared, and correctly assessed by customs in the importing country. With new updates under CAROTAR and expanding Free Trade Agreements (FTAs), understanding the COO process in 2025 is more important than ever.

This comprehensive blog will break down everything you need to know about COO, including types, who issues them, step-by-step application process, benefits, and special considerations for Amazon Global Sellers.

What is a Certificate of Origin (COO)?

A Certificate of Origin (COO) is an essential trade document that certifies that the goods being exported are wholly obtained, produced, manufactured, or processed in a particular country. It is issued by authorized government or quasi-governmental bodies and is required by customs authorities in the importing country to determine the origin of goods and calculate applicable duties.

Legal Basis

Under WTO rules and bilateral trade agreements like India-UAE CEPA or ASEAN-India FTA, the origin of goods determines whether they qualify for tariff concessions, quotas, or restrictions. This makes COO not just a formality but a tool for preferential market access.

Types of COO in India

India recognizes two main categories of Certificate of Origin:

1. Non-Preferential COO

This confirms that the goods originate from India but do not qualify for any tariff benefits. It is required for exports to countries that don't have FTAs with India.

Issued by:

• Indian Chamber of Commerce (ICC)

• Export Promotion Councils (EPCs)
  

2. Preferential COO

Used when goods qualify for preferential tariff treatment under a trade agreement. It helps importers claim reduced or zero duties.

Some agreements under which Preferential COOs are used:

• India-ASEAN FTA

• India-Japan CEPA

• India-Sri Lanka FTA

• India-UAE CEPA
  

To qualify, exporters must meet Rules of Origin (ROO) criteria such as:

• Regional Value Content (RVC)

• Change in Tariff Heading (CTH)
  

Who Issues COO in India?

COOs in India are issued by government-authorized bodies, such as:

• Indian Chamber of Commerce (ICC)

• Federation of Indian Export Organisations (FIEO)

• Export Promotion Councils (EPCs)

• Director General of Foreign Trade (DGFT)

• Trade Promotion Council of India (TPCI)
  

For Preferential COOs, DGFT offers a dedicated online portal under the Common Digital Platform for Issuance of COO (coo.dgft.gov.in).

Step-by-Step Process to Obtain a COO

Step 1: Identify the Requirement

Check if your export destination requires a COO and whether it's preferential or non-preferential.

Step 2: Gather Documents

• Commercial invoice

• Packing list

• Shipping bill

• Product description with HS code

• Self-certified origin declaration

• Industrial license or manufacturing proof (if applicable)
  

Step 3: Apply Online or Offline

• For Preferential COOs: Apply via https://coo.dgft.gov.in

• For Non-Preferential: Use ICC or TPCI's online or offline application channels
  

Step 4: Pay the Fee

Charges typically range from ₹150–₹500 per certificate, depending on the body issuing it.

Step 5: Certificate Issuance

Once verified, the issuing authority signs, stamps, and either hands over a physical copy or provides a digital PDF for submission to the importer.

Required Details in a COO

• Exporter and importer name and address

• Invoice number and date

• Description of goods

• Quantity, weight, and packaging details

• HS code

• Country of origin declaration

• Signature of issuing authority

For Preferential COOs, additional declarations of compliance with ROO rules are mandatory.

Validity of COO

Most Certificates of Origin are valid for 12 months from the date of issue. However, this can vary based on the importing country’s rules or the specific trade agreement.

COO vs e-BRC vs FIRC

Document	Purpose	Issued By	Required For
COO	Confirms origin of goods	ICC, DGFT, EPCs	Customs clearance, tariff benefits
e-BRC	Confirms foreign payment realization	Banks → DGFT	Claiming export incentives
FIRC	Confirms foreign funds receipt	AD Bank	Tax compliance, GST refunds, audit trail

When is COO Required?

• Mandatory: For exports seeking preferential treatment.
  

• Frequently Required: For customs clearance in countries with high tariff differentials.
  

• Optional: For courier shipments under ₹50,000 or for countries that waive COO under low-value exemptions.
  

COO for Amazon Global Sellers

Amazon Global Selling program participants often ship goods to multiple countries. Some customs authorities or buyers may request a COO:

• To determine import duties

• For verifying Made in India origin

• For smooth customs processing

Even if Amazon doesn’t demand it, your importer of record or freight forwarder may. If shipping under FTAs (e.g., India-UAE), COO becomes essential to claim reduced tariffs.

Common Errors in COO Applications

Mistake	Impact	Fix
Wrong HS code	Misclassification, duty delays	Verify with Customs Tariff Schedule
Incomplete documents	Rejection or delay in approval	Check list provided by issuing body
Incorrect trade agreement cited	Rejection of tariff benefit at destination	Confirm FTA applicability beforehand

Recent Update: CAROTAR Amendment (2025)

From March 2025, India revised the CAROTAR rules, shifting emphasis from “Certificate of Origin” to broader “Proof of Origin.”

Under this:

• Importers must file Form I declaring FTA eligibility

• Customs officers may request additional supporting documents

• Self-certification and invoice-based declarations are becoming common

This means that while COO remains important, supporting evidence like BOMs, manufacturing declarations, etc. is also key.

COO for Major Trade Agreements

Agreement	Tariff Benefit	Needs Preferential COO?	Portal
India–UAE CEPA	Yes	Yes	coo.dgft.gov.in
ASEAN–India FTA	Yes	Yes	coo.dgft.gov.in
India–Japan CEPA	Yes	Yes	coo.dgft.gov.in
India–South Korea	Yes	Yes	coo.dgft.gov.in

Global Best Practices

• Ensure consistent HS codes across all export documents.

• Maintain manufacturing and sourcing records to defend origin claim.

• Train export staff on FTA rules and COO criteria.

• Work closely with DGFT or Chamber helpdesks for clarification.
  

Sample Template (Non-Preferential COO)

This is to certify that the goods listed below are of Indian origin and have been manufactured in accordance with Indian industrial standards. This certificate is issued at the request of the exporter for submission to foreign customs authorities.

Include:

• Exporter details.

• Product info.

• Signature and seal from ICC or EPC.
  

When is COO Not Required?

• Shipments below certain value thresholds (varies by country)

• Exports not seeking tariff concessions

• Digital product exports (software, digital content)
  

Still, it is advisable to obtain a COO for buyer assurance and smoother logistics.

Final Checklist

•  Know your destination country’s COO requirement.

•  Identify if it’s preferential or non-preferential.

•  Gather documents (invoice, shipping bill, origin proof)

•  Apply via correct issuing authority.

•  Get it signed, sealed, and dispatched before shipment.
  

Timeline Summary

Action	Typical Time Taken
Document preparation	1–2 days
Application submission	Same day
Verification and issuance	1–3 days
Delivery of physical/digital COO	1–2 days

Conclusion

A Certificate of Origin is not just paperwork—it’s a strategic export tool. From tariff savings to regulatory compliance, a valid COO strengthens your international trade capability. In 2025, with India expanding its FTA footprint and digitizing documentation through DGFT, exporters should embrace best practices and prepare their origin doc

umentation well in advance.

If you're an exporter—big or small—COO could be the difference between cleared shipments and delayed containers.