DGFT Introduces Amendments in Para 2.88 and Para 2.91 of Handbook of Procedures 2023:

DGFT makes amendments in provisions of Para 2.88 and Para 2.91 of Handbook of Procedures 2023, in exercise of powers granted under paragraph 1.03 and 2.04 of FTP 2023.
Notification No. 29 / 2025-26: Govt. Makes Changes in Para 2.88 and Para 2.91 of HBP 2023

DGFT Introduces Amendments in Para 2.88 and Para 2.91 of Handbook of Procedures 2023
The Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce and Industry (Department of Commerce) has recently issued an official notification (No. 29 / 2025-26), dated October 28, 2025, announcing amendments in provisions of Para 2.88 and Para 2.91 of Handbook of Procedures 2023. The DGFT has taken this action in exercise of its powers granted under paragraph 1.03 and 2.04 of the Foreign Trade Policy (FTP) 2023.
The following is the amendment done to the paragraphs:
A new entry with serial no. xiv, i.e., "India-European Free Trade Association Trade and Economic Partnership Agreement (India-EFTA TEPA)" has been inserted after the existing list of Free Trade Agreements (FTAs) in Para 2.88 (a) of Handbook of Procedures 2023.
A new sub-para (e), i.e., "2.91 (e): In case of India- EFTA TEPA, Certificates of Origin may also be obtained on the basis of self-declaration by the exporter concerned, in addition to issuance of Certificate of Origin by an authorised agency" has been inserted in Para 2.91 of Handbook of Procedures 2023.
These changes under Para 2.88(a) and Para 2.91 of the Handbook of Procedures (HBP) 2023 have been performed to make the process of obtaining the Certificate of Origin (CoO) easier for exporters under the India–EFTA Trade and Economic Partnership Agreement (TEPA) through self-declaration, in addition to the existing system of issuance of Certificates of Origin by the authorised agencies.
Refer to the official notification for complete information.
About Author

Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2922My Recent Articles
- GSTN Introduces New E-Invoicing Facility for Self-Invoices Under Reverse Charge Mechanism
- Flexi Cap vs Multi Cap Funds: What's the Real Difference?
- IBA Recommends Public Sector Banks to Reduce Ambit of Physical Branch Audits to 50% of Total Business
- ITAT Directs AO to Reconsider Rs 16.44 Lakh Capital Gains and Rs 25.87 Lakh Stamp Duty Value Addition
- ITAT Remands Rs 3.33 Crore Demonetisation Cash Deposit Case to AO, Directs Rs 10,000 Relief Fund Payment
Up Next
Loading suggestions…








