TaxTMI 
TaxTMI 
Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin
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....354;, पुराने हाई कोर्ट के सामने, नवरंगपुरा अहमदाबद -380 009. F. No. VIII/09-16/cus/T/2020-21 Date : 16.09.2020 PUBLIC NOTICE NO. 20/2020 Subject: Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin- reg. Attention of the Importers, Exporters, Customs Brokers and all stakeholders is invited to Circular No. 38/2020-Customs dated 21.08.2020 issued by the....
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....(I) of section 5 of the Customs Tariff Act, 1975, broadly provide the following grounds for verification: a) In case of a doubt regarding the genuineness of the Certificate of Origin (COO) such as any deficiency in the format of the certificate or mismatch of signatures or seal when compared with specimens on record. b) In case of a doubt on the accuracy Of information regarding origin, i.e. where a doubt arises on whether the product qualifies as an originating good under the relevant Rules of Origin. In other words, these are cases where there is a reasonable belief that a product is not grown or not produced/manufactured in a particular country or required value addition/change in CTWPSR etc., as the case may be, has no....
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....partner country in terms of rule 6. 3.1 Section 28DA of the Act further states that mere submission of a certificate of origin shall not absolve the importer of the responsibility to exercise reasonable care to the accuracy and truthfulness of the information supplied. In case an importer fails to provide information in terms Of section 28DA(1) (iii) of the Act and as prescribed under CAROTAR, 2020, or does not exercise reasonable care the accuracy and truthfulness of the information furnished, this fact should be informed to Risk Management Centre of Customs (RMCC) 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,....
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....Authority. Similarly, should the proper officer feel the need to verify documents to establish compliance of 'direct consignment' or third-party invoicing, if provided for in the Rules of Origin then the same should be included in the verification proposal. (iii) Requests for verification must be sent to the Board with the approval of the jurisdictional Principal Commissioner/Commissioner. The reference for verification must contain legible copies of the Certificate of Origin, invoice and the Bill of Lading/Airway Bill. The request should also contain the information listed in the Annex. (iv) Where verification is being considered for goods not cleared or cleared provisionally on grounds or verification origin, suc....
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....hose name, signature and seal have been communicated by the partner country through agreed channels. At present, the signatures and seals are received by the Board, either directly from the government of the partner country or through the Department of Commerce. 6.1 The Directorate General of Systems has built an online repository on ICES for storing the signatures/seals to facilitate comparison by the assessing officers. DRI has been tasked with uploading the data in the database. 6.2 For the benefit of non-EDI customs locations, copies of specimen signatures and seals will be circulated by DRI. For other locations, the ICES online repository may be utilized. 6.3 In case the specimen seal/signature is not availab....
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....mmunication to the exporting country, where required. 8. The training sessions should be conducted on regular intervals in the zones to familiarize the officers with provisions Of Rules of Origin prescribed under various trade agreements. Verification may also be sought based on data analysis, keeping in mind any change in import trend of a commodity, exporter, importer or any amendments to duty rates. Attention may also be drawn to the fact that where originating criteria claimed is as per product specific rules (PSRs), the HSN (harmonised system of nomenclature) version prescribed in the trade agreement shall apply. The preferential tariff treatment should be extended only in terms of the extant; notification. For instance, provision f....