https://www.taxtmi.com/article/detailed?id=11160 Omission of an invoice number in a Certificate of Origin is addressed against the ASEAN-India origin Rules and Notification No. 46/2011-Cus. The Rules recognize goods wholly obtained in the exporting party and direct consignment as satisfying origin requirements. Although the CO form contains a space for invoice number, neither the Rules nor the Notification expressly make its mention a condition precedent to preferential treatment. Where documentary and consignment details otherwise establish origin, non-mention of the invoice number is a formal defect that alone should not defeat preferential tariff entitlement, subject to verification measures by customs. en-us Wed, 01 Mar 2023 11:36:36 +0530 Wed, 01 Mar 2023 11:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11160 Omission of an invoice number in a Certificate of Origin is addressed against the ASEAN-India origin Rules and Notification No. 46/2011-Cus. The Rules recognize goods wholly obtained in the exporting party and direct consignment as satisfying origin requirements. Although the CO form contains a space for invoice number, neither the Rules nor the Notification expressly make its mention a condition precedent to preferential treatment. Where documentary and consignment details otherwise establish origin, non-mention of the invoice number is a formal defect that alone should not defeat preferential tariff entitlement, subject to verification measures by customs. Articles Customs - Import - Export - SEZ Wed, 01 Mar 2023 11:36:36 +0530 https://www.taxtmi.com/article/detailed?id=11160