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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 and Capturing additional details for Certificate of Origin (COO) as per Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 in Bill of Entry</title>
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    <description>CAROTAR, 2020 and section 28DA require importers claiming preferential duty to retain and furnish specified minimum information that demonstrates satisfaction of Rules of Origin, to exercise reasonable care as to the accuracy of origin information, and to respond to information requests before initiating verification with exporting countries. Verification is permitted where COOs are suspect, origin criteria appear unmet, or on random/intelligence-led grounds; requests must be complete, Commissioner-approved, include specified documents, and be routed to the Board&#039;s nodal point. Systems changes mandate item-level declarations, eSanchit upload of COOs, importer self-declaration of origin, and electronic defacement before Out of Charge.</description>
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      <description>CAROTAR, 2020 and section 28DA require importers claiming preferential duty to retain and furnish specified minimum information that demonstrates satisfaction of Rules of Origin, to exercise reasonable care as to the accuracy of origin information, and to respond to information requests before initiating verification with exporting countries. Verification is permitted where COOs are suspect, origin criteria appear unmet, or on random/intelligence-led grounds; requests must be complete, Commissioner-approved, include specified documents, and be routed to the Board&#039;s nodal point. Systems changes mandate item-level declarations, eSanchit upload of COOs, importer self-declaration of origin, and electronic defacement before Out of Charge.</description>
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