Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin
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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.
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 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.
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