Instructions regarding implementation of Rules of Origin under Free/Preferential Trade Agreements and the verification of preferential Certificates of Origin
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Rules of Origin verification ensures Certificates of Origin authenticity and mandates procedural referral and documentation for checks. Verification procedures under Rules of Origin permit checks where COO genuineness is doubted, origin accuracy is disputed, or on a random due diligence basis. Specimen seals/signatures circulated by partner countries are to be held locally with a designated JC/ADC custodian for comparison; absent specimens are referred to Director (ICD), CBEC. Other verification requests require Principal Commissioner/Commissioner approval and submission of the COO, invoice, Bill of Lading/Airway Bill and Annexed information. Provisional release of goods pending verification must follow the prescribed security procedure.
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.
Rules of Origin verification ensures Certificates of Origin authenticity and mandates procedural referral and documentation for checks.
Verification procedures under Rules of Origin permit checks where COO genuineness is doubted, origin accuracy is disputed, or on a random due diligence basis. Specimen seals/signatures circulated by partner countries are to be held locally with a designated JC/ADC custodian for comparison; absent specimens are referred to Director (ICD), CBEC. Other verification requests require Principal Commissioner/Commissioner approval and submission of the COO, invoice, Bill of Lading/Airway Bill and Annexed information. Provisional release of goods pending verification must follow the prescribed security procedure.
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