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    <title>Brochure of Customs(Administration of Rules of Origin under Trade Agreements) Rules,2020 (CAROTAR,2020)</title>
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    <description>CAROTAR, 2020 requires importers claiming preferential tariff treatment to possess specified origin-related information (as set out in Form I) and to enter certain origin details in the bill of entry; customs must first seek this information from the importer before initiating verification with the exporting country, and may suspend preferential treatment, provisionally assess imports with bond and security, and subject subsequent filings to verification where due diligence is not demonstrated.</description>
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