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of <h1>Third-Party Invoicing for Wholly Obtained Goods Still Valid Under DFTP Scheme Post-CAROTAR 2020 Implementation.</h1> The circular addresses the use of third-party invoicing for 'wholly obtained goods' under the Duty Free Tariff Preference Scheme for Least Developed Countries (DFTP). It clarifies that Certificates of Origin (COOs) with third-party invoicing, previously accepted under customs notification no 29/2015-Cus, are still valid post-CAROTAR 2020 implementation. The Board states that if the goods' value does not affect their originating status, COOs with third-party invoices can be accepted, provided they meet the rules of origin and authenticity checks. The circular requests the issuance of a public notice to inform relevant parties.
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