TaxTMI 
TaxTMI 
Application of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 consistent with the Rules of Origin under Trade Agreements
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....oms (International Customs Division) Hall No. 16049, Kartavya Bhavan-1 New Delhi, Dated the 24^th September, 2026 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/CGST and Customs Zones All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Directors General/Directors General under CBIC All Principal ....
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....n under the Trade Agreement, the latter shall prevail. 2. In this connection, Board is in receipt of certain concerns raised by the trade. The same have been examined and clarified as follows,- a) Requirement of Form-I for preferential claims under the India-UK CETA 2.1.1 Under the India-UK CETA, an Origin Declaration completed by the UK exporter or producer in the prescribed manner const....
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.... read with rule 5 of CAROTAR, 2020. 2.1.4 Under the India-UK CETA, the importer is not required to obtain confidential information from the exporter or producer. Non-furnishing of such information shall not, by itself, be a ground for denying preferential tariff treatment. The importer shall furnish the information made available by the exporter or producer. 2.1.5 Where the available informa....
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....ion relating to such subsequent import consignments. Where the information establishes that the goods satisfy the country-of-origin criteria, the earlier determination shall not be applied. 2.2.3 Where the goods differ from those covered by the earlier determination in any material fact relevant to origin, the current claim shall be examined independently on its merits and, where necessary, ver....