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Instruction No. 10/2024-Customs issued by the Central Board of Indirect Taxes & Customs (CBIC) clarifies the acceptance of Electronic Certificates of Origin (e-CoO) issued by the Republic of Korea under the India-Korea Comprehensive Economic Partnership Agreement (CEPA) after the implementation of India-Korea Electronic Origin Data Exchange System (EODES). This article examines the details of this instruction and its implications.

The instruction clarifies that with the implementation of India-Korea EODES, e-CoOs issued by the Issuing Authority of Korea shall be considered acceptable for claiming preferential benefits under India-Korea CEPA. The e-CoOs must adhere to the prescribed format, including the inclusion of a QR code, and fulfill all requirements stated in the relevant notification.

Importers and Customs brokers are mandated to upload e-CoOs on e-Sanchit for availing preferential benefits, and the particulars of e-CoOs must be accurately entered while filing the bill of entry. With the implementation of EODES, a system in ICES has been designed to verify e-CoO particulars against electronically received data from the exporting country’s Customs, eliminating the need for physical defacement of printed e-CoOs under India-Korea CEPA.

Referencing Advisory No. 31/2023 issued by DG (Systems) provides further procedural clarity. Customs formations are urged to implement the procedure outlined for accepting e-CoOs effectively.

F. No. 20000/5/2013-OSD(ICD)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
International Customs Division
Room No. 227 A, North Block, New Delhi

Instruction No. 10/2024-Customs Dated the 1st May, 2024

To
All Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive)/ Customs and Central Tax
All Principal Commissioners / Commissioner of Customs / Customs (Preventive) All Principal Directors General / Directors General under CBIC

Madam/Sir,

Subject: Acceptance of Electronic Certificate of Origin (e-Co0) issued by the issuing Authority of Korea under India-Korea Comprehensive Economic Partnership Agreement after implementation of India-Korea Electronic Origin Data Exchange System (EODES) – regarding.

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-CODs) 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-Co0 particulars against the data received electronically from the Customs of the exporting country, including wit 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 wrt 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.

Yours sincerely,

(Neetisha Verma)
Senior Technical Officer
International Customs Division

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