https://www.taxtmi.com/article/detailed?id=14874 A preferential Certificate of Origin (COO) is the operative document certifying that goods satisfy the Rules of Origin-wholly obtained, requisite local value addition, or change in tariff heading-and must be original, error free and bear FTA name, tariff code, country of origin, issuing signature and validity. Exporters must substantiate origin with manufacturer declarations, bills of materials and invoices; importers must present original COOs and retain supporting documentation. Under CAROTAR 2020, importers must hold basic origin information, customs may request verification documents, and misdeclaration can trigger duty recovery and proceedings. en-us Fri, 25 Jul 2025 08:29:12 +0530 Fri, 25 Jul 2025 08:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14874 A preferential Certificate of Origin (COO) is the operative document certifying that goods satisfy the Rules of Origin-wholly obtained, requisite local value addition, or change in tariff heading-and must be original, error free and bear FTA name, tariff code, country of origin, issuing signature and validity. Exporters must substantiate origin with manufacturer declarations, bills of materials and invoices; importers must present original COOs and retain supporting documentation. Under CAROTAR 2020, importers must hold basic origin information, customs may request verification documents, and misdeclaration can trigger duty recovery and proceedings. Articles Customs - Import - Export - SEZ Fri, 25 Jul 2025 08:29:12 +0530 https://www.taxtmi.com/article/detailed?id=14874