TaxTMI 
TaxTMI 
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
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....treatment" means allowing preferential rate of duty to goods imported into India in accordance with a trade agreement; (d) "Rules of Origin" means rules notified for a trade agreement in terms of sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975); (e) "Tariff notification" means notification issued under sub-section (1) of section 25 of the Act specifying preferential rates of customs duty in accordance with a trade agreement; (f) "Verification" means verifying genuineness of a certificate of origin or correctness of the information contained therein in the manner prescribed by the respective Rules of Origin; (g) "Verification Authority" means the authority in exporting country or country of origin, designated to respond to verification request under a trade agreement. (2) The words and expressions used herein and not defined in these rules but defined in the Act shall have the same meanings respectively as assigned to them in the Act. 3. Preferential tariff claim.- (1) To claim preferential rate of duty under a trade agreement, the importer or his agent shall, at the time of filing bill of entry,- (a) make a....
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....formation and documents. 5. Requisition of information from the importer.- (1) Where, during the course of customs clearance or thereafter, the proper officer has reason to believe that origin criteria prescribed in the respective Rules of Origin have not been met, he may seek information and supporting documents, as may be deemed necessary, from the importer in terms of rule 4 to ascertain correctness of the claim. (2) Where the importer is asked to furnish information or documents, he shall provide the same to the proper officer within ten working days from the date of such information or documents being sought. (3) Where, on the basis of information and documents received, the proper officer is satisfied that the origin criteria prescribed in the respective Rules of Origin have been met, he shall accept the claim and inform the importer in writing within fifteen working days from the date of receipt of said information and documents. (4) Where the importer fails to provide requisite information and documents by the prescribed due date or where the information and documents received from the importer are found to be insufficient to conclude that the origin criteria pr....
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....ought to the notice of the Verification Authority while sending the request: (a) timeline as prescribed in the respective trade agreement; or (b) in absence of such timeline in the agreement, sixty days from the request having been communicated. (4) Where verification in terms of clause (a) or (b) of sub-rule (1) is initiated during the course of customs clearance of imported goods, (a) the preferential tariff treatment of such goods may be suspended till conclusion of the verification; (b) the Verification Authority shall be informed of reasons for suspension of preferential tariff treatment while making request of verification; and (c) the proper officer may, on the request of the importer, provisionally assess and clear the goods, subject to importer furnishing a security amount equal to the difference between the duty provisionally assessed under section 18 of the Act and the preferential duty claimed. (5) All requests for verification under this rule shall be made through a nodal office as designated by the Board. (6) Where the information requested in this rule is received within the prescribed timeline, the proper officer....
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....and truthfulness of the information furnished under these rules, the proper officer shall, notwithstanding any other action required to be taken under these rules and the Act, verify assessment of all subsequent bills of entry filed with the claim of preferential rate of duty by the importer, in terms of sub-section (2) of section 17 of the Act, in order to prevent any possible misuse of a trade agreement. The system of compulsory verification of assessment shall be discontinued once the importer demonstrates that he is taking reasonable care, as required under section 28DA of the Act, through adequate record-based controls. (2) Where it is established that an importer has suppressed the facts, made wilful mis-statement or colluded with the seller or any other person, with the intention to avail undue benefit of a trade agreement, his claim of preferential rate of duty shall be disallowed and he shall be liable to penal action under the Act or any other law for the time being in force. (3) In the event of a conflict between a provision of these rules and a provision of the Rules of Origin, the provision of the Rules of Origin shall prevail to the extent of the conflict. (4....
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....ff Classification (CTC) Method: To qualify under this origin criterion, non-originating materials that are used in the production of the good must not have the same HS classification (e.g. Chapter level, Heading level or Sub Heading Level as may be required in the Rules of Origin) as the final good. Depending on the Trade Agreement requirements, the good would have to undergo either a change in Chapter (CC), Heading (CTH) or Sub Heading level (CTSH) in order to qualify for preferential treatment under the FTA. Producers and/or exporters should know the HS classification of the final good and the non-originating raw materials. v. Process Rule Method: This rule requires the good which is being considered as originating, to be produced through specific chemical process in the originating country. Note: Same good may be assigned different originating criteria in different trade agreements. vi. General Rule vs Product Specific Rule (PSR): Many trade agreements have a single rule for all goods that are produced using non-originating materials. In some agreements, for some or all tariff headings there are Product Specific Rules (PSRs). Depending on the HS classi....
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....(a) Name of the importer: (b) Bill of Entry (B/E)No. and Date: (c) Customs Station where B/E was filed: (d) Goods on which preferential rate of duty has been claimed: Sl.no. Description Classification (8 digit) Section III (This information should be possessed before import of goods) Part A: 1. Briefly describe the production process undertaken in country of origin with respect to production of the imported good. Also, state which of the originating criteria prescribed in the Rules of Origin has been claimed. For example, WO, RVC + CTH/CTSH or CTH or CC or RVC, etc. [WO: Wholly Obtained; RVC: Regional Value Content; CTH: Change in Tariff Head; CTSH: Change in Tariff Sub-Head; CC: Change in Chapter] Note 1: Where the good is claimed to be "Wholly Obtained'', mention the process through which it is claimed to fall under this category. Each trade agreement lists out such processes under a specific rule and may vary from agreement to agreement. Examples: • goods obtained by hunting or trapping within the land territory, or fishing or aquaculture conducted within the internal ....