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of <h1>New Rules for Importers: CAROTAR, 2020 Requires Detailed Origin Info for Preferential Tariffs Under Customs Act, Section 28DA.</h1> The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020], established under Section 28DA of the Customs Act, 1962, regulate the administration of rules of origin for goods imported under trade agreements. Importers must declare goods as originating for preferential tariffs, present a certificate of origin (CoO), and provide detailed CoO information. Importers should possess sufficient information about goods' origins and provide it upon inquiry. Verification of CoO may be requested if authenticity is doubted or randomly for due diligence. Preferential tariffs can be denied if eligibility criteria are unmet or CoO issues arise.
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