https://www.taxtmi.com/acts?id=39058 Preferential tariff treatment under a trade agreement requires a declaration in the bill of entry, identification of the applicable tariff notification, production of proof of origin, and entry of key proof details including reference number, issue date, originating criteria, accumulation or cumulation, back-to-back issuance, and direct transport from the country of origin. The proper officer may deny the claim without verification where the proof is incomplete, not in the prescribed format, contains unauthenticated alterations, is time-barred, or relates to goods not eligible for preferential tariff treatment, and the proof must then be marked INAPPLICABLE. en-us Wed, 26 Aug 2020 16:18:52 +0530 Tue, 30 Jun 2026 15:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39058 Preferential tariff treatment under a trade agreement requires a declaration in the bill of entry, identification of the applicable tariff notification, production of proof of origin, and entry of key proof details including reference number, issue date, originating criteria, accumulation or cumulation, back-to-back issuance, and direct transport from the country of origin. The proper officer may deny the claim without verification where the proof is incomplete, not in the prescribed format, contains unauthenticated alterations, is time-barred, or relates to goods not eligible for preferential tariff treatment, and the proof must then be marked INAPPLICABLE. Act-Rules Customs Wed, 26 Aug 2020 16:18:52 +0530 https://www.taxtmi.com/acts?id=39058