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of <h1>Rule 20: Customs Tariff Verification Process for Origin of Products under Duty Free Tariff Preference for Least Developed Countries</h1> Rule 20 of the Customs Tariff Rules, 2015, outlines the verification process for determining the origin of products under the Duty Free Tariff Preference Scheme for Least Developed Countries. When there is doubt about the authenticity or accuracy of a certificate of origin, the Central Board of Excise and Customs can request a retroactive check from the issuing authority in the beneficiary country. This process involves submitting relevant documents and may include a questionnaire. Pending verification, products may be released to importers under certain conditions. If initial results are unsatisfactory, a verification visit may be conducted, with specific procedures for requesting and conducting such visits. A written determination of the product's origin is provided after the verification visit.
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