COVID-19 — Facilitation measures — Procedure for assessment in cases of non submission of Original County of Origin Certificates

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.... Public Notice No. 26/2020 Subject: COVID-19 - Facilitation measures - Procedure for assessment in cases of non submission of Original County of Origin Certificates Reg. In the light of unprecedented situation caused by COVID-19 pandemic and due to lockdown resulting in temporary inability for receipt of physical original Country of Origin Certificate (hereinafter referred to as "COOC"), th....

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....uch as a bond or undertaking and appropriate security where required by the Customs'. 3 The issue has also been examined in the light of CBIC Circular No. 17/2020-Cus dated 03.042020 and 38/2016-Cus dated 22.08.2016 To facilitate trade while also safeguarding the interest of Revenue in this unprecedented situation, the procedure provided herein below will be followed, 4. In cases where t....

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....e the concerned bills of entry are processed provisionally as under. in terms of para 3(5)(c) of Board's Circular No.38/201G-Cus dated 22 08.2016 (as amended). S No Class of Importer Amount of security (as a percentage of differential duty) i) AEO/Status Holder under the FTP 2015-20 PSUs 0% ii) Importer having availed in FY 2019-20 the Country of Origin benefit from the....