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of <h1>Guidelines for Section 28DA: Customs Act, 1962 & CAROTAR, 2020 on Rules of Origin, COO Verification, and Importer Duties.</h1> The circular outlines guidelines for implementing section 28DA of the Customs Act, 1962, and CAROTAR, 2020, concerning Rules of Origin under trade agreements such as FTA, PTA, CECA, and CEPA. It details procedures for verifying Certificates of Origin (COO) and capturing additional details in the Bill of Entry. The circular emphasizes the importer's responsibility to ensure the accuracy of origin information and outlines verification procedures with exporting countries. It mandates changes in the Bill of Entry format effective from September 21, 2020, and requires mandatory defacement of COO documents before customs clearance. Compliance with these guidelines is essential for claiming preferential duty rates.
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