HS code correlation required: align Certificate of Origin tariff with Bill of Entry tariff to secure CEPA customs preference. For Customs clearance under India Japan CEPA, the HS code shown in the Certificate of Origin (HS 2007) must be correlated with the HS code recorded in the Bill of Entry (HS 2022) at the time of clearance; Customs formations and National Assessment Centres are to implement this procedure to enable application of the CEPA tariff preference.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HS code correlation required: align Certificate of Origin tariff with Bill of Entry tariff to secure CEPA customs preference.
For Customs clearance under India Japan CEPA, the HS code shown in the Certificate of Origin (HS 2007) must be correlated with the HS code recorded in the Bill of Entry (HS 2022) at the time of clearance; Customs formations and National Assessment Centres are to implement this procedure to enable application of the CEPA tariff preference.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
