TaxTMI 
TaxTMI 
Guidelines regarding implementation or section 28DA of Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of ()rigin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin
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....cation of Certificates of Origin- reg. Kind attention is invited to Board's Circular No. 38/2020-Customs dated wherein reference has been drawn to Chapter V AA and section 281)A of the Customs Act, 1962, which has been inserted vide clause 110 of Finance Act, 2020 and to Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (hereinafter referred to as the CAR(YFAR, 2020) issued vide notification No. 81/2020-Customs (N.T.) dated 21st August, 2020. 1.1 The aforementioned section and rules aim to supplement the operational certification procedures related to implementation of the Rules of Origin, as prescribed under the respective trade agreements (FTA/PTA/CECA/CEPA) and notified under the customs notif....
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....own or not produced/manufactured in a particular country or required value addition/change in CTH/PSR etc., as the case may be, has not been achieved for the goods to qualify as originating. Verification could also be undertaken on random basis as a measure of due diligence. For this purpose, factors such as the quantum of duty being foregone, the nature of goods vis-å-vis the country of origin, commodities that are prone to mis-declaration of country of origin, compliance record of the importer etc., may be given regard while selecting COO for random verification. 3. The Rules of Origin, by virtue of which a good attains origin of a country, have evolved with subsequent reviews of trade agreements. Most trade agreements have mo....
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.... through written communication for the purposes of enabling compulsory verification of assessment of all subsequent import consignments in terms of rule 8(1) of CAROTAR, 2020. However, the compulsory verification of assessment will be discontinued once the importer demonstrates that he has established adequate system of controls to exercise reasonable care as required under the Customs Act, 1962. 4. Verification request will be forwarded to the Board based upon following standard operating procedures: (i) In case several certificates pertaining to identical item are under review or scrutiny, only representative certificates will be forwarded to the Board to cause verification along with list of all coos to which the field format....
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.... for goods not cleared or cleared provisionally on grounds of verification of origin, such requests should be communicated immediately to the Board in case requests are in terms of rule 6(l)(a) or 6(1)(c) of CAROTAR, 2020; and within 10 days from the date of receipt of requisite information and documents from the importer in case the request is being considered in terms of rule 6(l)(b) of CAROTAR, 2020. (v) A mechanism is being devised to monitor the requests which have been forwarded for verification, with special focus on cases where the timeline for response from the Verification Authorities is about to expire. 5. For ascertaining correctness of a claim of preferential rate of duty under a trade agreement, information may be ....
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.... For other locations, the ICES online repository may be utilized. 6.3 In case the specimen seal/signature is not available in the ICES online repository, the issue may be referred to the Board for verification. 7. In terms of rule 6(5) of CAROTAR, 2020, Board has designated Director (ICD), CBIC as the nodal point for taking up verification of origin with partner countries. Hence all requests for verification should be addressed to: Director (International Customs Division), Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Room No. 49, North Block, New Delhi -1 10001.011-2309 3380 (off); 011-2309 3760 (fax.) Email: [email protected] 7.....