TaxTMI 
TaxTMI 
Verification of the Preferential Certificates of Origin in terms of CAROTAR Rules 2020
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....020 -regarding Reference is drawn to Board's letter dated 13.11.2020 vide file of even number (copy enclosed), wherein it was advised to ensure judicious application of CAROTAR 2020, without causing disruption to the supply chain. It was also advised to review the function of customs ports under your charge to ensure that unnecessary delays and arbitrary practices are not being resorted to during custom clearance of goods. 2. On review of the verification requests in terms of rule 6 of CAROTAR 2020, being received by the FTA Cell in the Board, it is observed that significant number of such requests have to be returned on account of being deficient, thus leading to delay in verification process and adversely impacting trade facilitation. ....
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.... 7.1 of the aforementioned Circular, wherein it has been advised to email all verification related correspondence to Board on [email protected], to help reduce time taken in communication. It is however observed that many field formations continue to dispatch only physical documents without using the email mode, leading to unwarranted delays in processing of the matter. 5. It is directed that, where a reference for verification is made to the Board in terms of rule 6 of CAROTAR, 2020, same should be complete, and follow the established standard operating procedures, prescribed format and timelines. All proposals for verification should be duly vetted to ensure valid grounds for verification. 6. Further, representation from trade are stil....
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....or Generals under CBIC. Madam/Sir, Subject: Difficulties being faced by the trade with respect to implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020- regarding. Board is in receipt of numerous representations from importers, trading partner countries and Trade Bodies about difficulties being faced on account of implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020] leading to disruption of genuine trade. These difficulties relate inter alia to raising of repeat queries on bills of entry; and asking for Form I against each and every bill of entry filed with preferential duty claim. 2. In this regard, attention is invited to rul....
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....ion (4) of section 28DA which stipulates a situation where the importer fails to produce the requisite information for any reason. Hence, in case the requisite information or document is not produced by the importer for any reason, such as information being business confidential costing details or proprietary production process, whereas the same is considered critical for ascertaining origin of goods by the proper officer, the same should be sought through verification with the foreign authorities in terms of rule 6. This would be done in cases where proper officer is not satisfied with the information produced. Further, rule 5 empowers the Principal Commissioner / Commissioner to disallow the claim on the basis of information available wit....