Guidelines for Implementing Section 28DA, Customs Act & CAROTAR 2020: Verifying Certificates of Origin in Trade Agreements.

The circular outlines the implementation of section 28DA of the Customs Act, 1962, and CAROTAR, 2020, regarding the Rules of Origin under trade agreements. It provides guidelines for verifying Certificates of Origin to ensure the authenticity and accuracy of information regarding the origin of imported goods. Importers must possess sufficient information to satisfy the origin criteria, and verification requests should follow standard procedures. The circular emphasizes the responsibility of importers to ensure the truthfulness of the information supplied and outlines the process for verification requests, including coordination with the Verification Authorities in exporting countries. It also details the role of the Director (ICD) as the nodal point for verification.

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