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of <h1>Customs Allows Photocopy COOCs for Provisional Clearance u/s 18 Due to COVID-19; Security Varies by Importer Category.</h1> Due to COVID-19 lockdowns, importers faced challenges in submitting original Country of Origin Certificates (COOC) for customs clearance. To facilitate trade, customs authorities allowed provisional assessment under Section 18 of the Customs Act, 1962, using photocopies of COOC. Importers must submit a bond or undertaking, with security requirements varying by importer category. Status Holders and certain manufacturers face no security, while others may require up to 100% security. Importers must replace undertakings with proper bonds by a specified date. Trade associations and customs brokers are urged to disseminate this information.
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