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of <h1>Guidelines for Implementing Section 28DA of Customs Act & CAROTAR 2020 on Rules of Origin Verification Process.</h1> The circular outlines guidelines for implementing Section 28DA of the Customs Act, 1962, and CAROTAR, 2020, concerning the Rules of Origin under trade agreements. It emphasizes the verification process for Certificates of Origin, detailing the circumstances under which verification is necessary, such as doubts about certificate authenticity or product origin. Importers must ensure accuracy in the information provided, with potential verification by authorities if discrepancies arise. The circular also establishes procedures for forwarding verification requests and highlights the importance of compliance and training for customs officers. It supersedes previous instructions and serves as guidance for stakeholders.
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