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of <h1>Customs Act Section 28DA: Importers Must Verify Goods' Origin for Preferential Duty, Maintain Records for 5 Years.</h1> The circular outlines the implementation of Section 28DA of the Customs Act, 1962, and CAROTAR, 2020, concerning the Rules of Origin under trade agreements like FTA, PTA, CECA, and CEPA. It mandates importers to declare and verify the origin of goods to claim preferential duty rates. Importers must provide certificates of origin and maintain supporting documentation for five years. The circular specifies procedures for verification, including random checks and addressing doubts about the authenticity of certificates. It emphasizes the importer's responsibility to ensure accuracy and truthfulness in the information provided. The notice also details procedures for handling certificates and outlines the role of customs authorities in verification processes.
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