Rule 25 - Post Importation Claim for Preferential Tariff Treatment - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

25. Post Importation Claim for Preferential Tariff Treatment.- (1) An importer may apply for preferential tariff treatment and a refund of any excess duties paid for a good if the importer did not make a claim for preferential tariff treatment at the time of importation: Provided that the good would have qualified for preferential tariff treatment when it was imported into its territory. (2) As a condition for preferential tariff treatment under sub-rule (1), the importing Party may require that the importer, not later than twelve months after the date of importation or a longer period if specified in the importing Party s laws and regulations, to,- (a) make a claim for preferential tariff treatment; (b) where applicable, provide a copy of Certificate of Origin; and (c) provide such other documentation relating to the importation of the good as the importing Party may require. (3) If the importer has reason(s) to believe that the claim for preferential tariff treatment is based on incorrect information that could affect the accuracy or validity of the Certificate of Origin, the importer shall correct the importation document, and pay any customs duty and, if applicable, penalties owed. (4) When considering imposing a penalty in relation to a claim for preferential tariff treatment, the customs administrations of the Parties are encouraged to consider a voluntary notification given prior to the discovery of that error by the Party and in accordance with sub-rule (3) or sub-rule (5) of rule 24, as a mitigating factor: Provided that in the case of a notification given by an importer, the importer corrects the error and repays any duties owed.