Authorities Holding Public Auctions Must Disclose All Known Encumbrances and Related Litigation  ||  SC: Compensatory Allowances Must Be Included While Computing Overtime Wages U/S 59 of Factories Act  ||  SC: NGT Has No Jurisdiction to Decide Disputes Relating to Building Plan Violations  ||  SC: Evidence is Often Fabricated Using AI And False Allegations are Rampant in Matrimonial Cases  ||  SC: While Declining to Quash an FIR, A High Court Should Not Direct Police To Follow Section 41A CrPC  ||  Allahabad High Court: Recruitment Rules Cannot Override Compassionate Appointments  ||  Rajasthan HC: Single Blunt Blow Causing Grievous Injury is Not Attempt to Murder Without Intent  ||  Karnataka High Court Holds Mining Leases Granted in Violation of Rule 22-D are Void Ab Initio  ||  Supreme Court: Wait-Listed Candidates Have No Vested Right After List Expiry  ||  SC: Reserved Candidates Scoring Above General Cut-Off Must be Considered For Open Posts    

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