The Central Board of Indirect Taxes and Customs (CBIC) has issued instructions regarding the Acceptance of an Electronic Certificate of Origin (“e-CoO”) issued under India-UAE Comprehensive Economic Partnership Agreement (CEPA). The instructions were issued by the CBIC with regard to the India-UAE CEPA stating that the importers are facing difficulties in availing preferential tariff benefit on the basis of e-CoO issued by the Issuing Authority of UAE, although the Agreement specifically provides for the benefit.
CBIC stated “In this regard, it is hereby clarified that an e-CoO, issued electronically by the Issuing Authority of UAE, is a valid document for the purpose of claiming preferential benefit under India-UAE CEPA, provided that the e-CoO has been issued in the prescribed format, bears electronically printed seal and signatures of the authorized signatory of the Issuing Authority, and fulfills all other requirements stated in notification No. 39/2022-Customs (N.T.) dated April 30, 2022.”
CBIC further added that “The e-CoO shall be mandatorily uploaded on e-Sanchit by the importer/Customs Broker for availing preferential benefit, and the e-CoO particulars such as unique reference number and date, originating criteria etc. shall be carefully entered while filing the bill of entry.”
It was further clarified that for defacement of CoO during Out of Charge, a printed copy of e-CoO shall be presented to the Customs officer, who shall cross-check the unique reference number and other particulars entered in the bill of entry with the printed copy of e-CoO.
The CBIC further added that the specimen seals and signatures, circulated in advance, shall continue to be used to verify the genuineness/authenticity of e-CoO. In case of doubt, the matter shall be referred to the FTA Cell (under the Directorate of International Customs) for initiating the verification process with the issuing authority of exporting country.