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of <h1>Customs Circular Clarifies CAROTAR Implementation with Section 28DA of Customs Act; Rules of Origin Prevail in Conflicts.</h1> The circular addresses the implementation of CAROTAR in alignment with trade agreements and their Rules of Origin. It references Section 28DA of the Customs Act, 1962, and emphasizes the authority of customs officers to request additional information from importers if there are doubts about meeting country-of-origin criteria. If importers fail to provide necessary details, further verification is permitted. The circular underscores that in case of conflicts between CAROTAR provisions and Rules of Origin, the latter will prevail. Officers are instructed to ensure consistency with relevant trade agreements when applying CAROTAR.
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