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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>Section 28DA and CAROTAR, 2020 require importers to retain prescribed minimum information demonstrating how goods satisfy Rules of Origin, and impose on importers a continuing duty to exercise reasonable care regarding the accuracy and truthfulness of origin claims. Before seeking verification from partner countries, officers should first obtain information from importers under the CAROTAR procedures; verification requests to exporting-country authorities must follow prescribed SOPs, include representative CoOs and full documentary evidence, be approved by the jurisdictional Principal Commissioner/Commissioner, and be routed through the Board&#039;s designated nodal point.</description>
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