Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin

Verification of origin obligations require importers to provide origin evidence and enable country to country verification before preferential treatment.

CAROTAR and the statutory importer duty require importers to retain and provide minimum information proving compliance with Rules of Origin; where doubts about a Certificate of Origin's genuineness or the accuracy of origin claims persist after seeking information from the importer, customs may request verification from the exporting country via the Board's International Customs Division. Verification requests must be representative, complete, approved by the jurisdictional Principal Commissioner/Commissioner, include legible CoO, invoice and transport documents, and follow prescribed timelines; specimen signatures are stored on ICES to assist verification.