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<h1>Importers Must Claim Preferential Tariff at Import Under Customs Tariff Rules, 2021 with Proof of Origin Submission</h1> The Customs Tariff Rules, 2021, under the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius, stipulate that importers must claim preferential tariff treatment at the time of importation. This requires submitting the original Proof of Origin alongside necessary customs clearance documents. If the Proof of Origin is not provided, the customs authority may deny preferential treatment and require a guarantee or take other necessary actions to protect fiscal interests, all in accordance with the importing Party's laws and procedures.