Rule 26 - Verification of Origin - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

26. Verification of Origin.- Initiating a verification of origin (1) For the purposes of determining whether goods imported into the territory of a Party from the territory of the other Party qualify as originating goods, the customs administration of the importing Party may conduct a verification process by proceeding in sequence, when required, with,- (a) a written request or written requests for information from the importer of the good; (b) a written request or written requests for information from the competent authority and issuing body or authority, as appropriate, of the exporting Party where the customs administration of the importing Party considers the information obtained under clause (a) is not sufficient to make a determination and requires additional information including the breakup of costs and any other relevant elements such as profits; (c) a written request or written requests for information from the exporter or producer of the goods, where the customs administration of the importing Party considers the information obtained under clause (a) and (b) is not sufficient to make a determination and requires additional information including the breakup of costs and any other relevant elements such as profits for the determination of origin of the good under rule 3 and rule 4 irrespective of the method adopted under rule 7; (d) visits to the premises of an exporter or a producer in the territory of another Party; or (e) any other procedures to which the Parties may agree. (2) A verification under sub-rule (1) may be conducted at the time that the customs import declaration is lodged, or before or after the release of the good by the customs administration of the importing Party. (3) For the purposes of clause (b) of sub-rule (1), the customs administration of the importing Party,- (a) may request the competent authority or the issuing body or authority, as appropriate, of the exporting Party to assist it in verifying,- (i) the authenticity of a Certificate of Origin; (ii) the accuracy of any information contained in the Certificate of Origin; or (iii) the authenticity and accuracy of the supporting information and documents, which may relate to the breakup of costs and any other relevant elements such as profits for the determination of origin of the good under rule 4 irrespective of the method adopted; and (b) shall provide the competent authority or the issuing body or authority, as appropriate, with,- (i) the reasons why such assistance is sought; (ii) the Certificate of Origin, or a copy thereof; and (iii) any information and documents as may be necessary for the purpose of providing such assistance. (4) Where a written request is made under clause (c) of sub-rule (1), the customs administration of the importing Party shall,- (a) ensure that the information requested is limited to information pertaining to the fulfilment of the requirements of these rules as follows,- (i) Certificate of Origin; (ii) information supporting a claim that the good is originating under rule 3; (iii) information on any tolerances relied on under rule 9; and (iv) information confirming compliance with the non-alteration provisions under rule 15; (b) allow the exporter or producer at least thirty days from the date of receipt of the request to provide the requested information; and (c) notify the customs administration of the exporting Party of the request. Release of goods subject to verification (5) During verification, the importing Party shall allow the release of the good, subject to payment of any duties or provision of any security as provided for in its laws and regulations. If as a result of the verification, the importing Party determines that the good is an originating good, it shall grant preferential tariff treatment to the good and refund any excess duties paid or release any security provided, unless the security also covers other obligations as provided for in the Party s laws and regulations.