COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates - Customs - PUBLIC NOTICE NO.19/2020-cus

OFFICE OF THE COMMISSIONER OF CUSTOM 55-17-3, C-14, 2nd Floor, Road No.2, Industrial Estate, Autonagar Vijayawada - 520 007 C. No. VIII/09/02/2019-Cus.TFC Date: 09.04.2020 PUBLIC NOTICE NO.19/2020-cus Subject: COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates-reg. In the light of unprecedented situation caused by COVID-19 pandemic and due to lockdow resulting in temporary inability for receipt of physical copy of Country Of Origin Certificate (COOC), th Trade / Importers have approached for clearance of goods against the photocopy of COOC which the have received electronically from the exporter / supplier overseas. The Trade has requested for n insisting for original COOC temporarily for claiming duty exemption under FTA/PTA Rules. 2. The matter was considered in the light of Section 18 Of the Customs Act, 1962 and the essenc conveyed in DGFT Trade Notice No. 62/2019-20 dated 06 04 2020 which in Para 5 mentions, India a/s stands ready to honour its preferential Trade Agreement and would clear consignments provisionally wit digitally signed certificates or physical certificates unsigned by the competent authority. Thes consignments would be cleared provisionally at the preferential duty with other conditions of submissio such as a bond or undertaking and appropriate security where required by the Customs . The CBI Circular Nos. 17/2020-cus dated 03.042020 and 38/2016-cus dated 22.03.2016 were kept in view. I was viewed that the situation described in opening Para leads to the circumstance where verification o signature and seal of FTA f PTA on the original COOC is not possible. 3. To facilitate Trade while also safeguarding the interest of Revenue in this unprecedente situation. the following procedure may be adopted. In cases where the importer cannot produce origina COOC for verification and debiting against the particular BOE, the importer may exercise the option o provisional assessment under Section 18 Of the Customs Act, 1962. The Assessing Group Deputy/ Asstt Commissioner may allow clearance of goods provisionally on the basis Of photocopy of COOC, subje to the conditions mentioned below. 4. For the purpose of provisional assessment, the importer shall submit Bond or Undertaking (in lieu of 30nd) in case of eligible categories as mentioned in Board Circular No. 17/2020 dated 03.04.2020. As far as security is concerned in addition to the categories of importers motioned at Sl. Nos. 1 and 3 in the Table of para 3 of CBIC Circular No. 38/2016 dated 22.082016, in exercise of the powers conferred under clause 5(c) Of the para 3 of the said Circular, it is provided as follows:- Sl Class of Importer Amount of security ( as a percentage of differential duty) i. Status Holder under the FTP 2015-20 0% ii. Importer having availed in FY 2019-20 the Country of Origin benefit from the same country and from the same supplier and no irregularity having been noticed therein 0% iii. Manufacturer - importer (with valid GSTIN) importing raw material for manufacture of pharmaceuticals of Chapter 30, personal protection equipment of any Chapter, hygiene products such as soaps, shampoo, sanitizers, detergents and hand wash etc. of an Chapter 0% iv. Institutional importer being actual user importing pharmaceuticals of Chapter 30, personal protection equipment of any Chapter, hygiene products such as soaps, shampoo, sanitizers, detergents and hand wash etc. of an Chapter 0% v. Other importer importing pharmaceuticals of Chapter 30, personal protection equipment of any Chapter, hygiene products such as soaps, shampoo, sanitizers, detergents and hand wash etc. Of any Chapter 25% vi. Other importer 100% 5. The importers availing this facility of provisional assessment shall ensure that the Undertaking furnished in lieu of Bond as per Circular No. 17/2020- Cus dated 03 04 2020 is duly replaced with a proper Bond on or before the date specified in the said Circular which is presently mentioned as 07.05.2020. Each Group/Section shall maintain a record of all such cases of relaxation from taking Bond. The option Of either executing Bank Guarantee or giving Revenue deposit for purpose of security will be of the importer. 6. Difficulty, if any, faced in implementation of this Public Notice may be brought to the notice of the undersigned. 7. Action to be taken in terms of decisions conveyed in this Public Notice should be considered as Standing Order for the purpose of officers. (Dr. K.VENKAT RAM REDDY ) COMMISSIONER