https://www.taxtmi.com/article/detailed?id=16979 FTA preferential-duty claims require documentary compliance at the Bill of Entry stage, including a valid Certificate of Origin, matching HS classifications, and complete CAROTAR, 2020 origin declarations. Origin claims should be supported by actual value-addition calculations and applicable Product Specific Rules. Transshipment may require evidence of direct transport and non-manipulation, while third-party invoicing should be disclosed on the Certificate of Origin. Importers must also use the current applicable tariff notification when claiming preferential treatment. en-us Mon, 20 Jul 2026 09:39:32 +0530 Mon, 20 Jul 2026 09:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16979 FTA preferential-duty claims require documentary compliance at the Bill of Entry stage, including a valid Certificate of Origin, matching HS classifications, and complete CAROTAR, 2020 origin declarations. Origin claims should be supported by actual value-addition calculations and applicable Product Specific Rules. Transshipment may require evidence of direct transport and non-manipulation, while third-party invoicing should be disclosed on the Certificate of Origin. Importers must also use the current applicable tariff notification when claiming preferential treatment. Articles Goods and Services Tax - GST Mon, 20 Jul 2026 09:39:32 +0530 https://www.taxtmi.com/article/detailed?id=16979