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    <title>Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CARO TAR, 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>Implementation of section 28DA and CAROTAR 2020 requires importers to retain and provide minimum information demonstrating compliance with Rules of Origin; customs officers must first seek this information from the importer before initiating verification with exporting countries. Verification requests must be complete, representative where multiple certificates exist, approved by the jurisdictional principal authority, and accompanied by legible COO, invoice and transport documents. Repeated failure to provide information or exercise reasonable care leads to compulsory verification of subsequent consignments until adequate controls are shown. A central nodal point and specimen repository support authentication and communications with partner countries.</description>
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