Circular No. ES/101/2022-23 28th October, 2022
To: Members of the Council
Sub: Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-UAE CEPA
Dear Member,
CBIC has issued Instruction No. 28/2022- Customs dated 27th October, 2022 on the above subject.
Representations have been received by CBIC with regard to 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 said agreement specifically has provisions for the same.
With regard to the above, It has been clarified by CBIC that –
e-CoO issued electronically by the UAE Authority is a valid document for claiming preferential benefit under India-UAE CEPA.
However, the certificate must be issued in a prescribed format bearing electronically printed seal and signatures of the authorised signatory of the issuing authority and fulfilling all other requirements.
For more details, members may kindly refer to CBIC’s Instruction No. 28/2022-Cus. dated 27th October, 2022 (enclosed).
Thanking you,
S. BALARAJU
EXECUTIVE DIRECTOR
