https://www.taxtmi.com/circulars?id=63812 Provisional clearance is permitted where original Country of Origin Certificates cannot be produced due to COVID-19; importers may clear goods on photocopies/electronic COO under Section 18 subject to submission of a Bond or Undertaking in lieu and conditional security rules. Certain importer classes (AEO/status holders, eligible repeat beneficiaries, and specified manufacturers/institutional importers) are exempt from security while others must provide full security. The Undertaking must be replaced by a proper Bond by the stipulated date, with options of Bank Guarantee or revenue deposit and mandatory departmental recordkeeping of relaxations. en-us Fri, 17 Apr 2020 00:00:00 +0530 Wed, 29 Apr 2020 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63812 Provisional clearance is permitted where original Country of Origin Certificates cannot be produced due to COVID-19; importers may clear goods on photocopies/electronic COO under Section 18 subject to submission of a Bond or Undertaking in lieu and conditional security rules. Certain importer classes (AEO/status holders, eligible repeat beneficiaries, and specified manufacturers/institutional importers) are exempt from security while others must provide full security. The Undertaking must be replaced by a proper Bond by the stipulated date, with options of Bank Guarantee or revenue deposit and mandatory departmental recordkeeping of relaxations. Circulars Customs Fri, 17 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63812