Customs rules require importers to provide detailed origin information and enable verification of Certificates of Origin for preferential claims.
Guidelines implement section 28DA and CAROTAR, 2020 requiring importers claiming preferential rates to hold and furnish specified information and COO support demonstrating compliance with Rules of Origin; customs must first request information from importers and may then seek verification from the Board's nodal point when doubts on genuineness or origin persist. Procedural requirements include representative COO selection, Commissioner approval for verification requests, prescribed timelines, referral to Risk Management Centre for non-compliance, and mandatory ICES data fields, eSanchit COO upload with IRN, and defacement of COOs before out-of-charge.

Import documentation: ICES mandates COO upload with IRN, CUF02 declaration, defacement marking; Sec65 Ex Bond items exempt from interest.
ICES requires IEC Warehouse mapping to validate Ex Bond Bills of Entry for goods manufactured in Section 65 warehouses; new BE item fields must be furnished item wise so such Ex Bond BE filings attract no interest. ICES also mandates item level declarations and mandatory upload of the Certificate of Origin with IRN when claiming preferential rates, a CUF02 self declaration per item, and system marking of COO defacement before Out of Charge. These operational changes take effect 21.09.2020.

Certificate of Origin requirements: upload COO with IRN, itemwise declarations, and mandatory defacement before release.
Importers claiming a preferential rate under trade agreements must make itemwise declarations in the Bill of Entry and upload the corresponding Certificate of Origin (COO) to eSanchit with IRN. Bills must record issuing country code, COO number and issue date, origin criterion (COWO/COOG/COOP) and accumulation/cumulation status; transit country must be declared when applicable. A mandatory system marking of COO defacement is required before Out of Charge; these measures take effect from 21.09.2020.

Importer duty of care for origin documentation requires provision of information and may trigger compulsory verifications.
Section 28DA and CAROTAR, 2020 require importers to retain and supply prescribed minimum information supporting a claim for preferential tariff treatment; authorities must call for that information before initiating verification with partner countries. Mere presentation of a Certificate of Origin does not absolve the importer of the duty to exercise reasonable care; failure to provide information or exercise reasonable care will be reported to RMCC and may result in compulsory verification of subsequent consignments until adequate controls are demonstrated.

Manufacturing and other operations in a Warehouse Regulations: ICES updated to waive interest on Ex Bond home clearances.
ICES has been updated to support MOOWR interest waiver for Ex Bond Bills of Entry from Section 65 warehouses by adding an IEC-Warehouse mapping option under the AC (Bonds) role to validate Sec 65 declarations, and by uploading a revised Bill of Entry message format with item level BE ITEM SW CTRL fields (Annexure I). Items properly declared under the new format will not attract interest. A re crediting option for the Warehouse BE ledger on re export via Exports details of WHBE has been added. Changes are effective from 21.09.2020.

Warehouse manufacturing: Ex-Bond bills from Sec65 warehouses attract no interest; ICES mapping and BE field updates effective 21.09.2020.
No interest is leviable on Ex Bond Bills of Entry for home consumption where manufacturing occurred in a Section 65 warehouse. ICES now requires IEC Warehouse mapping (enter IEC and 10 digit warehouse code) to validate Sec65 declarations, an updated BE message format with item level fields (fixed 'SEC65' control code, warehouse code, warehousing date, GST invoice and finished product details) for Ex Bond BEs, and an option to re credit the WBE ledger on re export by entering shipping bill details. Changes effective 21.09.2020.

Importer duty of care requires documented origin evidence and may trigger compulsory verification of subsequent consignments.
Importers claiming preferential duty must retain and furnish prescribed minimum information demonstrating how Rules of Origin criteria, including regional value content and product specific rules, are met; authorities should seek this information from the importer before initiating verification with the exporting country. Submission of a Certificate of Origin does not absolve the importer from exercising reasonable care for accuracy; failure to provide information or exercise reasonable care must be reported to the Risk Management Centre to trigger compulsory verification of subsequent consignments until adequate controls are demonstrated.

Verification of Certificates of Origin: new procedures require importer due diligence and enable cross border verification under CAROTAR.
The guidelines require importers to maintain and produce prescribed minimum information to substantiate preferential origin claims; if doubts remain about authenticity or whether goods meet Rules of Origin, customs must seek importer information first and, failing satisfaction, refer representative Certificates of Origin for verification through the Board's nodal point. Failure to provide information or exercise due diligence is reported to the Risk Management Centre to trigger compulsory verification of future consignments until adequate controls are shown. Field SOPs, timelines, signature repositories, communication channels, and training measures are prescribed.

Reasonable care in origin claims - importers must document origin compliance and risk triggering compulsory verification procedures.
Procedural guidelines require importers to retain specified minimum information proving compliance with the Rules of Origin and to exercise reasonable care in origin claims; where information is deficient or care is lacking, authorities may invoke compulsory verification of subsequent consignments. Verification must follow standard operating procedures: seek information from the importer first, prepare comprehensive verification proposals approved by the jurisdictional commissioner, forward representative Certificates of Origin with supporting documents to the Board's designated nodal point, and monitor timelines and responses while using the ICES repository for specimen signatures/seals.

No interest on Ex-Bond bills for goods cleared after manufacturing in licensed Section 65 warehouses; ICES BE format updated.
No interest applies to Ex-Bond Bills of Entry for goods cleared after manufacturing in a licensed Section 65 warehouse; ICES now includes an IEC Warehouse mapping feature under the AC (Bonds) role to validate Section 65 declarations, and the BE_ITEM_SW_CTRL table and BE message format have been amended to require additional item-level information for such Ex-Bond BEs. A provision to re credit the Warehouse BE ledger on re export via Exports details of WHBE has also been added, and the changes are effective from 21.09.2020.

Certificate of Origin compliance determines preferential duty claims through item-wise Bill of Entry declarations, electronic upload, and pre-clearance defacement.
Preferential-rate duty claims under trade agreements require item-wise Bill of Entry declarations, including Certificate of Origin particulars, origin criteria, and accumulation or cumulation status. Each preferential item must be supported by electronic upload of the relevant Certificate of Origin through eSanchit and entry of its IRN in the supporting-document table. Importers must make the CUF02 self-declaration that goods qualify as originating goods. Each uploaded Certificate of Origin must be marked as defaced before Out of Charge can be granted.

E-office implementation requires electronic communications via designated email and PDF submissions to streamline processing and acknowledgement.
Launch of e office establishes an electronic, paperless workflow in the Commissionerate to improve efficiency, transparency, accountability and data security. All communications must be sent only to the designated email id and preferably as searchable PDF files to enable faster processing. Communicators should provide mobile and email details to receive immediate acknowledgement and a Diary Number for future reference; trade bodies are asked to circulate the notice and forward difficulties or suggestions to the same address.

Rules of Origin verification requires importer due diligence and formal verification requests through designated CBIC nodal point
Importers claiming preferential tariff treatment must retain and produce specified minimum information demonstrating satisfaction of Rules of Origin; submission of a Certificate of Origin does not relieve the importer of the obligation to exercise reasonable care. Where doubts on genuineness or accuracy arise, officers must first seek information from the importer under CAROTAR before requesting verification from the exporting country. Verification requests must be comprehensive, approved by the jurisdictional Commissioner, include legible COO, invoice and transport documents, and be sent to the Board's designated nodal point, which maintains signature/seal repositories and monitors responses.

Faceless Assessment expands national electronic customs assessment, centralising verification while preserving port inspection and appeal mechanisms.
All-India roll-out of Faceless Assessment creates a centralised electronic framework assigning bills of entry to Faceless Assessment Groups for verification while Port Assessment Groups remain responsible for physical examination, testing, bonds and other port functions. Importers must file documents electronically via ICEGATE and e-Sanchit; faceless units may accept self-assessment, seek documents, order testing or re-assess with a speaking order. Turant Suvidha Kendra handles bond registration and document tasks. Appeals from re-assessments lie with the Commissioner (Appeals) of the port of import.

Faceless Assessment roll out: imports assigned electronically to faceless assessment groups; ICEGATE communications, port examinations and TSK bonds apply.
Imported Bills of Entry will be processed under a phased Faceless Assessment system assigning filings via the Customs Automated System to designated Faceless Assessment Groups; filings and supporting documents must be submitted electronically on ICEGATE and e Sanchit. Faceless Assessment Groups may accept self assessment, raise consolidated electronic queries, order examination/testing by port shed officers, provisionally assess or refer matters to Port Assessment Groups in specified exceptional circumstances, and must issue speaking orders and provide hearings for re assessment; ports of import retain examination, custody, bond registration at TSK, and enforcement responsibilities.

PFMS verification failures impede IGST refund disbursal; exporters must update ICEGATE bank and AD Code details to resolve errors.
IGST refunds and drawback disbursals may fail when PFMS cannot verify bank or Authorized Dealer Code details; IEC holders must register on ICEGATE, verify or update bank account and AD Code information to match bank records, and follow ICEGATE advisories for rectifying specific PFMS error codes. For 'failed-after-success' transactions, ICES Advisory No.18/2020 creates the SCROLL_PC role to enable reprocessing, updating of account details via CLK, and generation of temp or final PC scrolls to allow re-scrolling of corrected shipping bills.

Faceless Assessment rollout for imports assigns Bills of Entry to national assessment groups with new ICES roles and monitoring.
The Standing Order mandates phased All India roll out of Faceless Assessment at Nhava Sheva, assigning Bills of Entry to designated Faceless Assessment Groups via the Customs Automated System, defining new ICES roles (VAO, VDC, VDN), specifying operational workflows for first check, provisional assessment, testing and recalls, retaining certain port functions with the port of import, constituting National Assessment Centres to ensure uniformity in classification and valuation, establishing monitoring dashboards and reporting requirements, and vesting appeals in Commissioners of Customs (Appeals) for the port of import.

Verification rules require importers to prove origin criteria and face compulsory checks if origin information or care is inadequate.
CAROTAR, 2020 and section 28DA require importers claiming preferential duty to retain specified minimum information demonstrating satisfaction of Rules of Origin; mere submission of a Certificate of Origin does not relieve the importer of exercising reasonable care. Where information is not provided or reasonable care is not exercised, the matter is to be reported to the Risk Management Centre to enable compulsory verification of future consignments until adequate controls are established. Verification requests to the Board must follow prescribed SOPs, include representative COOs and supporting documents, and be routed through the designated nodal point.

Rules of Origin verification: importers must declare origin, retain Form I evidence and comply with document requests promptly.
Importers claiming preferential rates must declare goods as originating, cite the tariff notification, produce Certificates of Origin and enter CoO details in the bill of entry, and possess and retain Form I information demonstrating compliance with origin criteria including regional value content and product specific rules. Proper officers may requisition these documents, requiring a ten working day response; if satisfied, acceptance must be communicated within fifteen working days, otherwise a verification proposal is forwarded. Importers must exercise reasonable care in accuracy and retain supporting documents for five years.

Faceless Assessment rollout expands centralized commodity-wise assessment, assigning NACs and nodal officers to standardize classification, valuation and appeals.
Faceless assessment at Mumbai Customs Zone III will be extended in phases with the Customs Automated System assigning Bills of Entry to officers of designated Faceless Assessment Groups. Eleven commodity wise National Assessment Centres (NACs) are constituted with specified conveners, co conveners and nodal officers; NACs will monitor and promote uniformity in classification, valuation, exemption application and compliance, analyse RMS facilitated Bills of Entry, liaise with ports and industry, and form working groups on valuation, classification and outreach. Jurisdictional nodal officers are named for Mumbai Zone III and Commissioners of Customs (Appeals) are empowered to hear appeals arising from faceless assessments.