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        Bills

        Clause 100 - Amendment of section 28DA.

        Finance (No. 2) Bill, 2024
        Customs

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        Proof of origin acceptance expanded to include diverse trade agreement documents, permitting self certification under qualifying agreements. Clause 100 amends section 28DA of the Customs Act to replace the word 'certificate' with 'proof' in specified sub provisions, and revises Chapter V AA's Explanation to define 'proof of origin' as a certificate or declaration under a trade agreement and to broaden 'Issuing Authority' to mean any authority or person designated to issue such proof.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Proof of origin acceptance expanded to include diverse trade agreement documents, permitting self certification under qualifying agreements.

                                Clause 100 amends section 28DA of the Customs Act to replace the word "certificate" with "proof" in specified sub provisions, and revises Chapter V AA's Explanation to define "proof of origin" as a certificate or declaration under a trade agreement and to broaden "Issuing Authority" to mean any authority or person designated to issue such proof.


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