https://www.taxtmi.com/circulars?id=64593 Section 28DA and CAROTAR require importers claiming preferential duty rates to obtain and retain specified minimum information and a Certificate of Origin, to exercise reasonable care as to the accuracy of origin information, and to submit item level declarations and uploaded COO documents in the Bill of Entry. Authorities must first seek information from importers before initiating verification with exporting countries; verification requests follow prescribed formats, may be representative or random, and are routed through the Board's nodal point. Failure to provide information or exercise due care triggers compulsory verification of subsequent consignments until adequate controls are demonstrated. en-us Sat, 19 Sep 2020 00:00:00 +0530 Mon, 14 Dec 2020 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64593 Section 28DA and CAROTAR require importers claiming preferential duty rates to obtain and retain specified minimum information and a Certificate of Origin, to exercise reasonable care as to the accuracy of origin information, and to submit item level declarations and uploaded COO documents in the Bill of Entry. Authorities must first seek information from importers before initiating verification with exporting countries; verification requests follow prescribed formats, may be representative or random, and are routed through the Board's nodal point. Failure to provide information or exercise due care triggers compulsory verification of subsequent consignments until adequate controls are demonstrated. Circulars Customs Sat, 19 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64593