Electronic Certificate of Origin under India-Mauritius CECPA: CBIC Simplifies Imports
In a key trade facilitation move, CBIC has clarified that importers can use digitally signed e-CoOs from Mauritius for availing preferential tariff benefits under the Comprehensive Economic Cooperation and Partnership Agreement (CECPA).
This helps streamline import compliance and reduces paperwork, particularly for traders using the CECPA route.
What is India-Mauritius CECPA?
The Comprehensive Economic Cooperation and Partnership Agreement (CECPA) between India and Mauritius is India’s first trade agreement with an African nation.
It came into effect on 1st April 2021, and offers:
- Preferential duty access to around 615 Indian products into Mauritius
- 310 items from Mauritius get similar access to Indian markets
- Includes trade in goods, services, Rules of Origin (RoO), and dispute resolution
Under CECPA, traders must submit a Certificate of Origin (CoO) to claim duty benefits.
CBIC’s New Instruction: e-CoO Now Accepted
Instruction No. 15/2024-Customs dated 10th July 2024 by CBIC clarifies:
“Electronic Certificate of Origin (e-CoO) issued by the Competent Authority of Mauritius under CECPA is now valid for preferential imports.”
Now: Digitally signed e-CoOs (in PDF format) sent via email are valid.
Why it matters:
- Reduces paperwork for importers
- Enables quicker clearance at ports
- Aligns with India’s digital trade policy goals
Key Conditions for Accepting e-CoO
Importers must ensure:
- The e-CoO is digitally signed by the competent authority in Mauritius
- It is transmitted directly to the Indian importer’s email
- It is presented at the time of filing the Bill of Entry
CBIC Instruction Highlights
| Detail | Information |
|---|---|
| Instruction No. | 15/2024-Customs |
| Date Issued | 10 July 2024 |
| Agreement | India–Mauritius CECPA |
| Document Accepted | Digitally signed e-CoO (PDF) |
| Issuing Authority | Competent Authority in Mauritius |
| Usage | For availing preferential tariff under CECPA |
Official Source: CBIC Instruction 15/2024
Practical Tip from Trade Experts
“Don’t wait for the physical CoO to arrive. Ask your Mauritius supplier to email you the digitally signed e-CoO to avoid demurrage or delays in clearance.” – Customs Broker, Chennai Port
Impact on Indian Importers
✅ Faster customs clearance with digital CoO
✅ Lower logistics and courier costs
✅ Reduced risk of document loss or delay
✅ Better traceability through digital transmission
This shift aligns with CBIC’s Turant Customs initiative for paperless, faceless clearance.
e-CoO under India-Mauritius CECPA vs Traditional CoO
| Aspect | Traditional CoO | e-CoO under CECPA |
|---|---|---|
| Format | Physical (Hard Copy) | PDF (Digital) |
| Submission | Courier/Post | |
| Signature | Wet ink | Digital signature |
| Processing Time | Slower | Faster |
| Cost to Importer | Higher (courier) | Lower |
FAQs
Q1. Can I use e-CoO for CECPA shipments retroactively?
No. e-CoO must be presented at the time of filing the Bill of Entry.
Q2. Do I need to verify the digital signature on the e-CoO?
Yes. Ensure the signature is from a recognised Mauritius authority listed under CECPA.
Q3. What if Customs asks for physical verification?
CBIC has instructed officers to accept e-CoOs as valid. If issues arise, reference Instruction 15/2024.
Conclusion: Switch to e-CoO for Seamless Trade under CECPA
With CBIC’s green signal, Indian importers can now leverage electronic Certificate of Origin under India-Mauritius CECPA for smoother, paperless compliance. This move not only cuts down costs but also supports India’s broader goal of a digital, efficient customs ecosystem.
Need help with import documentation or customs filings?
Efiletax can guide you through end-to-end compliance.
Summary
CBIC now accepts electronic Certificate of Origin under India-Mauritius CECPA. Importers can use e-CoO for faster, paperless customs clearance.