https://www.taxtmi.com/circulars?id=63893 Importers unable to produce original Country of Origin Certificates may obtain provisional assessment under Section 18 on the basis of photocopies/electronic COOCs, subject to submission of a Bond or Undertaking and graded security: specified eligible classes (status holders, repeat beneficiaries, certain manufacturers and institutional users of pharmaceuticals, PPE and hygiene products) require no security; other importers of those goods require 25% security; all other importers require 100% security. Undertakings must be replaced by proper Bonds by the Board specified date; option to furnish Bank Guarantee or Revenue Deposit is preserved and records of relaxations must be maintained. en-us Thu, 09 Apr 2020 00:00:00 +0530 Fri, 01 May 2020 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63893 Importers unable to produce original Country of Origin Certificates may obtain provisional assessment under Section 18 on the basis of photocopies/electronic COOCs, subject to submission of a Bond or Undertaking and graded security: specified eligible classes (status holders, repeat beneficiaries, certain manufacturers and institutional users of pharmaceuticals, PPE and hygiene products) require no security; other importers of those goods require 25% security; all other importers require 100% security. Undertakings must be replaced by proper Bonds by the Board specified date; option to furnish Bank Guarantee or Revenue Deposit is preserved and records of relaxations must be maintained. Circulars Customs Thu, 09 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63893