https://www.taxtmi.com/circulars?id=71459 Preferential tariff claims must follow the Rules of Origin under the relevant trade agreement, which prevail over CAROTAR, 2020 in case of conflict. Under the India-UK CETA, a valid Origin Declaration supports preferential treatment without Form-I at the Bill of Entry stage. Origin-related information may be requested only where justified by risk-based checks and reason to doubt compliance. Earlier preference denials may apply to subsequent identical goods only after allowing the importer to furnish additional origin information. en-us Thu, 24 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 18:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71459 Preferential tariff claims must follow the Rules of Origin under the relevant trade agreement, which prevail over CAROTAR, 2020 in case of conflict. Under the India-UK CETA, a valid Origin Declaration supports preferential treatment without Form-I at the Bill of Entry stage. Origin-related information may be requested only where justified by risk-based checks and reason to doubt compliance. Earlier preference denials may apply to subsequent identical goods only after allowing the importer to furnish additional origin information. Circulars Customs Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71459