https://www.taxtmi.com/article/detailed?id=16611 Preferential tariff benefits under Free Trade Agreements depend on strict compliance with the applicable Rules of Origin, supported by a valid Preferential Certificate of Origin and the substantive origin conditions prescribed in the relevant trade agreement. Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 place the burden on the importer to exercise reasonable care, maintain origin-related records, and possess sufficient information to establish that the goods are originating goods. The certificate carries evidentiary value, but it does not by itself confer an unconditional right to concessional duty, and customs authorities may verify origin claims where doubt arises. en-us Wed, 10 Jun 2026 07:27:28 +0530 Wed, 10 Jun 2026 07:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16611 Preferential tariff benefits under Free Trade Agreements depend on strict compliance with the applicable Rules of Origin, supported by a valid Preferential Certificate of Origin and the substantive origin conditions prescribed in the relevant trade agreement. Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 place the burden on the importer to exercise reasonable care, maintain origin-related records, and possess sufficient information to establish that the goods are originating goods. The certificate carries evidentiary value, but it does not by itself confer an unconditional right to concessional duty, and customs authorities may verify origin claims where doubt arises. Articles Customs - Import - Export - SEZ Wed, 10 Jun 2026 07:27:28 +0530 https://www.taxtmi.com/article/detailed?id=16611