9911796707
TMI BlogRetrospective issuance of certificates of origin under India-UAE CEPAX X X X Extracts X X X X X X X X Extracts X X X X ..... the 16 th October. 2024 To. Principal Chief Commissioners / Chief Commissioners of Customs / Customs (Preventive) / Customs and Central Tax Principal Commissioners / Commissioner of Customs / Customs (Preventive) Principal Directors General / Directors General, (All under CBIC) Madam / Sir. Subject: Retrospective issuance of certificates of origin under India-UAE CEPA- reg. Board is in receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2022-Cus (N.T.) dated 30.04.2022 . The said rules inter alia govern the procedure of issuing Certificates of Origin (COO S ) by the concerned authorities of India and UAE. 2.1 Rule 15(11) of the said rules explicitly permits the retrospective issuance of COO, under exceptional situations: (11) The Certificate of Origin shall be issued prior to, at or within a period of five working days of the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng product when it was imported into the territory, but preferential treatment was not extended at the time of import: (3) Each Party shall, in accordance with its laws, provide that where a product would have qualified as an originating product when it was imported into the territory of that Party, the importer of the product may, within a period specified by the laws of the importing Party, appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding typing or formatting errors, shall not render a COO invalid, provided the certificate corresponds to the products under import and such minor errors do not affect the authenticity of the COO or the accuracy of the information contained therein. In nutshell, minor procedural discrepancies concerning rules of origin should not be seen as countering the intent of extending substantive benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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