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of <h1>Guidelines for Implementing Section 28DA of Customs Act, 1962 and CAROTAR, 2020 on Rules of Origin Verification.</h1> The circular outlines guidelines for implementing Section 28DA of the Customs Act, 1962, and CAROTAR, 2020, concerning the Rules of Origin under various trade agreements. It mandates verification of Certificates of Origin when doubts arise about their authenticity or the origin of goods. Importers must provide sufficient information to support preferential duty claims, and verification requests should follow specific procedures. The document also emphasizes the importance of training customs officers and maintaining a database of authorized signatures and seals. The guidelines aim to ensure compliance and accuracy in the application of preferential trade terms.
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