SC: Filing a False FIR Alone does not Amount to Abetment of Suicide  ||  SC: Police Cannot Probe Offences under Pre-Conception & Pre-Natal Diagnostic Techniques Act  ||  SC: UP Gangsters Act Creates no Offence, Perpetuates Violence against Citizens  ||  SC: Caste Abuse in Private Space without Public Presence is not SC/ST Act Offence  ||  SC Reduces Judicial Service Practice Norm to 1 Year; Mandates Training & Clerkship  ||  SC: Wife’s Income does not Reduce Father’s Duty to Maintain Children  ||  SC: Government Cannot Revisit PSC Eligibility Decision When Service Rules Make it Final  ||  Allahabad HC: S.34 IPC Applies if Co-Accused Shares a ‘Functional Relationship’ with Offence  ||  P&H High Court: PSC Cannot Introduce Minimum Interview Marks After Medical Faculty Selection Begins  ||  MP HC: Comprehensive Insurance Doesn't Mean Unlimited Passenger Liability Without Terms    

Acceptance of Electronic Certificate of Origin (e-CoO) issued by Korea under India-Korea Comprehensive Economic Partnership Agreement- (Ministry of Finance ) (01 May 2024)

MANU/CUST/0035/2024

Goods and Services Tax

1. Representations have been received in the Board with regard to the India-Korea Comprehensive Economic Partnership Agreement (CEPA), seeking clarification on, inter alia, whether Electronic Certificates of Origin (e-COOs) issued by the Issuing Authority of the Republic of Korea are acceptable under India-Korea CEPA after implementation of India-Korea Electronic Origin Data Exchange System (EODES).

2. In this regard, it is hereby clarified that in pursuance of the implementation of India-Korea EODES, the electronic certificates of origin shall be considered acceptable for the purpose of claiming preferential benefit under India-Korea CEPA, provided that the e-CoO has been issued in the prescribed format, bears all particulars including QR code, and fulfills all other requirements stated in notification No. 187/2009-Customs (N.T.) dated 31.12.2009 and any further amendments. The e-CoO shall have the same legitimacy as the original copy of its manually issued counterpart.

3. The e-CoO shall continue to be mandatorily uploaded on e-Sanchit by the importer/Customs Broker for availing preferential benefit, and the e-CoO particulars such as reference number and date, originating criteria etc. shall be carefully entered while filing the bill of entry.

4. In pursuance of the implementation of EODES, a system has been designed in ICES to verify the e-CoO particulars against the data received electronically from the Customs of the exporting country, including w.r.t multiple use of single COO. The system automatically debits e-CoO quantity from the COO certificate ledger. Therefore, physical defacement of the printed copy of e-CoO shall no longer be required w.r.t India-Korea CEPA.

5. For further procedural clarity, Advisory No. 31/2023 dated 22.12.2023 issued by DG (Systems), may be referred.

6. It is requested that the above procedure for accepting e-CoO may be suitably implemented in Customs formations under your jurisdiction.

Tags : ACCEPTANCE   E-COO   ISSUANCE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved