Instructions for submitting Certificates of Origin under various Preferential Trade Agreements - Customs - PUBLIC NOTICE NO. 13/2020

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.C1/01/2020- TU. cus. Dated: 08.06.2020 PUBLIC NOTICE NO. 13/2020 Subject: Instructions for submitting Certificates of Origin under various Preferential Trade Agreements- reg. Kind attention of all importers, exporters, customs brokers, members of the trade industry and all other stakeholders is invited to The Finance Act, 2020 dated 27th March, 2020. 2. A new Chapter V AA (a new section 28DA) on the subject 'Administration of Rules of Origin under Trade Agreement' has been added in the Customs Act, 1962 to provide enabling provisions for administering the preferential tariff treatment regime under Trade Agreements. The new section seeks to specifically enumerate obligations of the importer and prescribes for time bound verification from exporting country in case or doubt. Pending such verification preferential tariff shall be suspended and goods shall be cleared only on furnishing security equal to differential duty. In certain cases, the preferential tax preferential may be denied without further verification. The said provisions are enclosed as Annexure 3. It is noticed that in some cases, importers claiming duty benefits under Duty Free Tariff Preference (DPT P) for Least Developed Countries, are not complying with the prescribed Rules of Origin as notified vide Notification No.29/2015-Customs (N.T.) dated 10.03.2015. Central Board of indirect Taxes and Customs vide their letter dated 02.05.2019 had also clarified that if Certificates of Origin are issued in violation of aforesaid rules, the preferential treatment cannot be extended to the said Certificates of Origin. Hence all the stakeholders/ customs brokers, concerned, are directed to comply with the Rules of Origin notified vide said Notification and submit Certificate of Origin under DFTP scheme in the prescribed format duly signed only by authorised signatories (Appended as Annexure). 4. All stakeholders/ customs brokers, claiming duty benefits under various Preferential Trade Agreements (FTA), are directed to comply with these instructions scrupulously while submitting Certificates of Origin, with respect to respective Non-Tariff notifications. The non-compliance would make the consignments ineligible for duty benefits under PIA and further requisite legal action under the provisions of the Customs Act, 1962. 5. Difficulties raced, if any, may be brought to notice of the undersigned (MOHD.YOUSAF) Commissioner of Customs