Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The Instruction No. 10/2024-Customs issued by the Government of India clarifies the acceptance of Electronic Certificates of Origin (e-CoO) from Korea under the India-Korea Comprehensive Economic Partnership Agreement. The e-CoOs must adhere to specified requirements, including being issued in the prescribed format with a QR code. They are considered equivalent to manually issued certificates. Importers must upload e-CoOs on e-Sanchit for preferential benefits. A system in ICES verifies e-CoO details electronically, eliminating the need for physical defacement. Customs formations are instructed to implement this procedure. Advisory No. 31/2023 provides additional procedural guidance.
The Instruction No. 10/2024-Customs issued by the Government of India clarifies the acceptance of Electronic Certificates of Origin (e-CoO) from Korea under the India-Korea Comprehensive Economic Partnership Agreement. The e-CoOs must adhere to specified requirements, including being issued in the prescribed format with a QR code. They are considered equivalent to manually issued certificates. Importers must upload e-CoOs on e-Sanchit for preferential benefits. A system in ICES verifies e-CoO details electronically, eliminating the need for physical defacement. Customs formations are instructed to implement this procedure. Advisory No. 31/2023 provides additional procedural guidance.
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