Custom
TRT-2025-
Date:-27-10-22
In:-
Issue Favourable to Tax Payer ?:-
Key Pointers:
- 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 it should be in prescribed format bearing electronically printed seal and signature of the authorized signatory of the issuing authority and fulfill all the requirements of Notification No.39/2022-Customs(N.T) dated 30.04.2022
- The genuineness of the e-CoO shall be verified with the specimen seals and signature circulated in advance.
- The e-CoO should be uploaded on e-Sanchit by the importer/Customs broker for availing preferential credit. The particulars of e-CoO shall be carefully entered while filing Bill of Entry.
- For defacement of CoO during out of charge, a printed copy of e-CoO shall be presented to the customs officer .This will be in lieu of defacing the original hard copy of certificate of origin. In this regard it may be recalled that a check has been introduced in system to disallow use of same CoO reference number in more than on bill of entry.
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