Retrospective issuance of certificates of origin under India-UAE CEPA

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....ustoms Division Room No. 227A. North Block, New Delhi Dated 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: Retros....

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....t legal provisions. including the rules of origin issued under India-UAE CEPA vide Notification 39/2022-Cus (N.T.) dated 30.04.2022. The said rules inter alia govern the procedure of issuing Certificates of Origin (COOS) 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: (1....

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....ides for claiming of refund of excess duties paid in cases where a product would have qualified as an originating 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 terr....

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....der the trade agreement is not nullified. 3. Further, rule 15 (13) of the said rules provides that minor discrepancies, including 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 pro....