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of <h1>Provisional Customs Clearance Allowed with COOC Copies Due to COVID-19; Bonds or Undertakings Required u/s 18, Customs Act 1962.</h1> Due to the COVID-19 pandemic and resulting lockdown, importers faced challenges in obtaining original Country of Origin Certificates (COOC) for duty exemptions under FTA/PTA Rules. To address this, a procedure for provisional assessment under Section 18 of the Customs Act, 1962, was introduced. Importers can clear goods provisionally using photocopies of COOC, provided they submit a Bond or Undertaking. Security requirements vary based on importer classification, with some exempt from providing security. Importers must replace Undertakings with proper Bonds by a specified date. Trade associations are urged to disseminate this information, and any issues should be reported to the Additional Commissioner of Customs.
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