https://www.taxtmi.com/article/detailed?id=14389 India's CAROTAR Rules shift from a CoO-centric system to a Proof of Origin model requiring importers to exercise reasonable care, maintain origin-related documentation, and provide supporting evidence on demand; customs may scrutinize CoOs, initiate verifications with foreign authorities, conduct field inquiries, withhold preferential treatment pending clarification, and rely on a 90-day response timeline to determine entitlement to preferential tariffs. en-us Mon, 12 May 2025 09:20:52 +0530 Mon, 12 May 2025 09:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14389 India's CAROTAR Rules shift from a CoO-centric system to a Proof of Origin model requiring importers to exercise reasonable care, maintain origin-related documentation, and provide supporting evidence on demand; customs may scrutinize CoOs, initiate verifications with foreign authorities, conduct field inquiries, withhold preferential treatment pending clarification, and rely on a 90-day response timeline to determine entitlement to preferential tariffs. Articles Customs - Import - Export - SEZ Mon, 12 May 2025 09:20:52 +0530 https://www.taxtmi.com/article/detailed?id=14389