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    <title>Application of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 consistent with the Rules of Origin under Trade Agreements – Implementation of CBIC Circular No. 43/2026-Customs dated 24.09.2026</title>
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    <description>Under the India-UK CETA, a valid origin declaration completed in the prescribed manner by the UK exporter or producer supports a preferential tariff claim without Form-I. Form-I need not accompany the Bill of Entry and is not a precondition for preferential treatment. Relevant Form-I information may be sought from the importer only when the National Risk Management System interdicts the Bill of Entry for origin checks and the proper officer has reason to believe that the origin criteria have not been met. An earlier determination denying preferential treatment may be applied to subsequent imports of identical goods from the same producer or exporter unless sufficient information establishes that the country-of-origin criteria are met. Before applying the earlier determination, the importer must have an opportunity to furnish additional information about the subsequent consignment.</description>
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      <description>Under the India-UK CETA, a valid origin declaration completed in the prescribed manner by the UK exporter or producer supports a preferential tariff claim without Form-I. Form-I need not accompany the Bill of Entry and is not a precondition for preferential treatment. Relevant Form-I information may be sought from the importer only when the National Risk Management System interdicts the Bill of Entry for origin checks and the proper officer has reason to believe that the origin criteria have not been met. An earlier determination denying preferential treatment may be applied to subsequent imports of identical goods from the same producer or exporter unless sufficient information establishes that the country-of-origin criteria are met. Before applying the earlier determination, the importer must have an opportunity to furnish additional information about the subsequent consignment.</description>
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