TaxTMI 
TaxTMI 
Verification of Origin
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....to sub-rule (1) of rule 16, for the purpose of determining whether a good imported into the United Kingdom is originating, the customs authority of the United Kingdom may conduct a verification by a written request for information from the importer of the goods. Explanation: For greater certainty, if a claim for preferential tariff treatment is based on the importer's knowledge that the good is originating, the customs authority of the United Kingdom shall not request information from the competent authority of India to complete verification under these rules. (3) Where a claim for preferential tariff treatment is based on an origin declaration or a certificate of origin, for the purpose of determining whether a good imported into....
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....t to such a request. In the case of suspected fraud, collusion, wilful misstatement, and suppression of facts where such a request is made within a period of five years from the date on which the claim for preferential tariff treatment was made, the requested Party shall ensure that it responds to the request within twelve months. In exceptional cases, the Parties may by mutual agreement agree to extend this period for further six months. Explanation: Requests for information from the United Kingdom shall be made to the Department of Commerce in India. (6) A request made pursuant to sub-rule (4) may also include a request for the competent authority of the exporting Party to verify specific information held by the exporter, producer o....
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.... relevant elements, including expenses, in accordance with rule 6; (f) where the origin criterion is based on a specific production process, a description of that specific process; (g) where the good has acquired originating status pursuant to sub-rule (1) of rule 7 or rule 9, information on the origin of the materials used and the final good, including information referred to in clauses (d), (e) and (f) and the place of production; (h) information on any tolerances relied on under rule 10; (i) information relating to compliance with the non-alteration provisions under rule 15; (j) any other information including specific documentation or production process; or (k) supporting documentati....
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....ths. The verification report shall include the following ;-- (a) subject to sub-rule (10), any available information, including specific documentation, which the customs authority of the importing Party requested the competent authority of the exporting Party to verify, pursuant to sub-rule (6); (b) a description of the good that is subject to examination, including its tariff classification in 2, 4 or 6-digit format, depending on the origin criterion; (c) a description of the production process; (d) information on the manner in which the verification of the good pursuant to sub-rule (8) was conducted including the subject and scope of the verification; and (e) supporting documentation, where app....
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....erification visit shall be made not later than thirty days of the receipt of the response from the competent authority of the exporting Party to a request made under sub-rule (11). The competent authority of the exporting Party shall respond to the request for a visit within forty- five days. (13) Upon acceptance of a request for a visit under sub-rule (12), the competent authority of the exporting Party shall give a notice of at least twenty-one days to the competent authority of the importing Party to enable arrangements for the visit. (14) Subject to any reasonable conditions specified by the competent authority of the exporting Party, such as health and safety requirements, the customs authority of the importing Party may designat....
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.... any excess duties paid or release any security provided, unless the security also covers other obligations. (19) The customs authority of the importing Party shall reserve the right to issue the final determination of origin in accordance with rule 20, provided that the determination takes into account the information provided to it by the competent authority of the exporting Party as well as any independent findings or investigation. (20) The customs authority of the importing Party shall :-- (a) make a determination following a verification as expeditiously as possible and not later than one year from the date it receives information which, in its opinion, is sufficient to enable it to make such a determination. If permitt....