Provisional assessment: allow provisional clearance on photocopied COOC subject to bond or undertaking and prescribed security. Importers unable to produce original Country of Origin Certificates may obtain provisional clearance based on photocopies or electronic copies under Section 18, subject to furnishing a Bond or Undertaking and providing security as prescribed by importer class and goods category; eligible categories may be exempted from security while others must furnish partial or full security, and Undertakings must be replaced by proper Bonds by the date specified in the Board circular.
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.
Provisional assessment: allow provisional clearance on photocopied COOC subject to bond or undertaking and prescribed security.
Importers unable to produce original Country of Origin Certificates may obtain provisional clearance based on photocopies or electronic copies under Section 18, subject to furnishing a Bond or Undertaking and providing security as prescribed by importer class and goods category; eligible categories may be exempted from security while others must furnish partial or full security, and Undertakings must be replaced by proper Bonds by the date specified in the Board circular.
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