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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>Importers claiming preferential duty must retain and furnish prescribed minimum information demonstrating how Rules of Origin criteria, including regional value content and product specific rules, are met; authorities should seek this information from the importer before initiating verification with the exporting country. Submission of a Certificate of Origin does not absolve the importer from exercising reasonable care for accuracy; failure to provide information or exercise reasonable care must be reported to the Risk Management Centre to trigger compulsory verification of subsequent consignments until adequate controls are demonstrated.</description>
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