Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
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Verification of origin under preferential tariff rules governs importer information requests, exporter-side checks, and final origin determinations. Verification of origin follows checking the authenticity of proof of origin. Depending on whether preferential tariff treatment is claimed on the importer's knowledge, an origin declaration, or a certificate of origin, the importing Party may seek information from the importer and, if needed, from the competent authority of the exporting Party within the prescribed time limits. The rule also permits requests for detailed origin-related information, verification reports, additional verification, and exceptional verification visits, with confidentiality safeguards, risk-based selection, final determinations, and cooperation between the Parties.
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.
Verification of origin under preferential tariff rules governs importer information requests, exporter-side checks, and final origin determinations.
Verification of origin follows checking the authenticity of proof of origin. Depending on whether preferential tariff treatment is claimed on the importer's knowledge, an origin declaration, or a certificate of origin, the importing Party may seek information from the importer and, if needed, from the competent authority of the exporting Party within the prescribed time limits. The rule also permits requests for detailed origin-related information, verification reports, additional verification, and exceptional verification visits, with confidentiality safeguards, risk-based selection, final determinations, and cooperation between the Parties.
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