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
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Rules of Origin verification: importers must provide specified origin information and exercise reasonable care before foreign verification is sought. Guidance prescribes that COO verification may arise from certificate defects, mismatched signatures/seals, doubts on compliance with product-specific or regional value criteria, or random selection; importers must furnish a prescribed minimum data set and exercise reasonable care for accuracy before authorities initiate verification with partner country Verification Authorities. CAROTAR requires bill of entry modifications for required declarations and mandates use of an ICES repository for specimen signatures/seals, with alternative measures for non-EDI locations and referral to the Board when specimens are unavailable.
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.
Rules of Origin verification: importers must provide specified origin information and exercise reasonable care before foreign verification is sought.
Guidance prescribes that COO verification may arise from certificate defects, mismatched signatures/seals, doubts on compliance with product-specific or regional value criteria, or random selection; importers must furnish a prescribed minimum data set and exercise reasonable care for accuracy before authorities initiate verification with partner country Verification Authorities. CAROTAR requires bill of entry modifications for required declarations and mandates use of an ICES repository for specimen signatures/seals, with alternative measures for non-EDI locations and referral to the Board when specimens are unavailable.
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