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    <title>Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin</title>
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    <description>CAROTAR and the statutory importer duty require importers to retain and provide minimum information proving compliance with Rules of Origin; where doubts about a Certificate of Origin&#039;s genuineness or the accuracy of origin claims persist after seeking information from the importer, customs may request verification from the exporting country via the Board&#039;s International Customs Division. Verification requests must be representative, complete, approved by the jurisdictional Principal Commissioner/Commissioner, include legible CoO, invoice and transport documents, and follow prescribed timelines; specimen signatures are stored on ICES to assist verification.</description>
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