https://www.taxtmi.com/circulars?id=64444 Importers claiming preferential tariff treatment must retain and produce specified minimum information demonstrating satisfaction of Rules of Origin; submission of a Certificate of Origin does not relieve the importer of the obligation to exercise reasonable care. Where doubts on genuineness or accuracy arise, officers must first seek information from the importer under CAROTAR before requesting verification from the exporting country. Verification requests must be comprehensive, approved by the jurisdictional Commissioner, include legible COO, invoice and transport documents, and be sent to the Board's designated nodal point, which maintains signature/seal repositories and monitors responses. en-us Wed, 16 Sep 2020 00:00:00 +0530 Tue, 13 Oct 2020 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64444 Importers claiming preferential tariff treatment must retain and produce specified minimum information demonstrating satisfaction of Rules of Origin; submission of a Certificate of Origin does not relieve the importer of the obligation to exercise reasonable care. Where doubts on genuineness or accuracy arise, officers must first seek information from the importer under CAROTAR before requesting verification from the exporting country. Verification requests must be comprehensive, approved by the jurisdictional Commissioner, include legible COO, invoice and transport documents, and be sent to the Board's designated nodal point, which maintains signature/seal repositories and monitors responses. Circulars Customs Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64444