https://www.taxtmi.com/article/detailed?id=14878 The Certificate of Origin is the operative legal document enabling preferential tariff treatment under FTAs; preferential COOs require strict compliance with Rules of Origin (wholly obtained, substantial transformation, value addition thresholds or tariff shift criteria). Exporters must secure COOs from authorised agencies with documentary substantiation; importers must present the original COO specifying the agreement, HS code, origin and criterion. CAROTAR, 2020 and Customs Tariff Rules impose due diligence and documentation duties, and misdeclaration or forged COOs can trigger duty recovery, penalties and prosecution under the Customs Act, 1962. en-us Sat, 26 Jul 2025 08:41:11 +0530 Sat, 26 Jul 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14878 The Certificate of Origin is the operative legal document enabling preferential tariff treatment under FTAs; preferential COOs require strict compliance with Rules of Origin (wholly obtained, substantial transformation, value addition thresholds or tariff shift criteria). Exporters must secure COOs from authorised agencies with documentary substantiation; importers must present the original COO specifying the agreement, HS code, origin and criterion. CAROTAR, 2020 and Customs Tariff Rules impose due diligence and documentation duties, and misdeclaration or forged COOs can trigger duty recovery, penalties and prosecution under the Customs Act, 1962. Articles Customs - Import - Export - SEZ Sat, 26 Jul 2025 08:41:11 +0530 https://www.taxtmi.com/article/detailed?id=14878