Declaration to be filed by importer in terms of Notification No. 90/2020-Customs (N.T.), for preferential rate of duty as per Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 in Bill of Entry - Customs - PUBLIC NOTICE NO. 127/2020

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT), PRO CELL, AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI 400 099 F. No. S/3-MISC-PRO-05/2020-21/ ACC(I) Date : 28.09.2020 PUBLIC NOTICE NO. 127/2020 Subject: Declaration to be filed by importer in terms of Notification No. 90/2020-Customs (N.T.), for preferential rate of duty as per Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 in Bill of Entry reg. In continuation of the Public Notice Nos. 116 /2020 dated 03.09.2020 PN.126 /2020 dated 18.09.2020 on revised guidelines for FTA benefit as per Section 28DA of the Customs Act,1962, read with CAROTAR,2020, issued by this office. Attention of the Importers, Exporters, Customs Brokers and all other stakeholders is invited to the CBIC Notification No. 90/2020-Customs (N.T.) dated 17.09.2020, on Bill of Entry (Forms) (Amendment) Regulations, 2020. 2. As per revised B/E Format, whenever an FTA/PTA Notification is claimed, it will be mandatory for the importer to sign the declaration as mentioned in the Annexure- 1 enclosed to this Public Notice [(revised Declaration as per Notification No. 90/2020-Customs (N.T.)] , and the same has to be uploaded in e-Sanchit by the concerned Custom Broker while filing the Bill of Entry, for assessment / Out of Charge without any delay. 3. It is to be noted that while signing the said declaration, the importer is required to mandatorily mention the Name of the importer, Designate on and Stamp (as mentioned in the Annexure-I). 4. Wide publicity may be given and trade / importer may be suitably advised to sign the said declaration (in Annexure-I) without fail while filing Bill of Entry for claiming an FTA/PTA Notification. 5. Action to be taken in terms of decisions conveyed in this Public Notice should be considered as Standing Order for the purpose of officers. 6. Difficulty, if any, faced in implementation of this Public Notice may be brought to the notice of the Additional Commissioner of Customs, Import, ACC, Mumbai (Email: [email protected]) Sd/- (VinayakAzaad) Commissioner of Customs (Import) ACC, Sahar, Mumbai. Annexure -I DECLARATION (To be signed by an importer) With Custom* 1. I/We declare that the contents of invoice(s) No.(s) . Dated .. of Broker M/s . And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect. OR Without Custom* I/We declare that the contents of this Bill of Entry for goods imported Broker against Bill of Lading No dated . are in accordance with the invoice No. dated . .and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect. 2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be. 3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account. 4 (a) I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods (Please see proviso to Rule 3(2) of the Customs Valuation Rules, 2007) OR 4(b)* I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per details below (Please see proviso to Rule 3(2) of the Customs Valuation Rules, 2007): _____________________________________________ _____________________________________________ 5(a)* I/We declared that the price paid or payable by us is not subject to settlement with the seller or at the end of a defined period by means of debit note/credit note (post-import price adjustment) OR 5(b) I/We declare that the price paid or payable by the importer will be settled with seller at the end of a defined period by means of debit note/credit note (post-import price adjustment). [The declaration at serial no. 4a and 4b shall not be required in case where duty is levied at specific rates or on Tariff Value.] 6(a) I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice. OR 6(b)* I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice. [Please refer to Rule 10(1) (a) (b) of the Customs Valuation Rules 2007] Sl. Particulars Amount or expressed as % of the unit price. i Brokerage and commissions, except buying commission [Rule 10 (1) (a) (i) of Customs Valuation Rules, 2007] ii Cost of containers. [Rule 10 (1) (a) (ii): iii Packing cost :(Rule 10 (1) (a) (iii): iv Cost of goods and services supplied by the buyer Rule 10 (1) (b)]; 7(a)* I/We declare that there are No payments actually paid or payable for the Imported goods by way of Royalty/Licence fee/subsequent resale or use of goods/ other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) (e) of Customs Valuation Rules, 2007.)] OR 7(b) I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty/Licence fee/subsequent resale or use of goods/other payment as a condition of sale [(please see Rule 10(1) (c), (d) (e) of Customs Valuation Rules 2007)] We further declare: (i) that our imports have not been examined by any Special Valuation Branch so far. OR (ii) that our imports are under examination by the SVB at __________ Customs House. (iii) That our imports have been examined by Special Valuation Branch of ______ Customs House (Our SVB File No. _______________ refers). We further declare that the terms conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at ______________. OR (iv) That Our imports have been examined by Special Valuation Branch of ______ Customs House. (Our SVB File No. _________refers). We further declare that the terms conditions of the agreement with the seller/pattern of invoicing has changed with effect from____________. 8(a) I/We am/are not related to the seller of the goods covered under invoice no _________ date________, in terms of Rule 2(2) of the Customs Valuation Rules, 2007. OR 8(b) I/We am/are related to the seller of the goods covered under invoice no. _________ dated ________ and our nature of relationship is ______________ in terms of Rule 2 (2) of the Customs Valuation Rules, 2007 . We further declare as follows: (i) That our imports have not been examined by any Special Valuation Branch so far. OR (ii) That our imports under examination by the SVB at ___________ Customs House. (iii) That our imports have been examined by Special Valuation Branch of ___________ Customs House. (Our SVB File No. __________ refers). We further declare that the terms conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at _____________. OR (iv) That our imports have been examined by Special Valuation Branch of _________Customs House (Our SVB File No. _________ refers). We further declare that the terms conditions of the agreement with the seller/pattern of invoicing has changed with effect from __________. 9(a) I/We declare that the following details related to preferential rate of duty under a trade agreement for the goods at Sl. No.__________ in above table. (Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreement Rules, 2020) Sr.No Particulars Details (i) Treaty/Free Trade Agreement (ii) Certificate of Origin reference number along with date of issuance (Produce certificate of origin covering each item on which preferential rate of duty is claimed) (iii) Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained] If not Wholly Obtained state whether General Rule is applicable or Products Specific Rule (PSR) Specify the Products Specific Rule (PSR), if applicable (iv) Indicate if accumulation/cumulation is applied (Yes/No) (v) Indicate if the certificate of origin is issued by a third country (Back to Back) -Yes/No If Yes, then country of Issuing Authority (Which will be different from Country of Origin) 0 (vi) Transport of Goods: (Directly from country of origin/through another country) 9(b)# Declaration (To be signed by an Importer) I, the undersigned, declare that the goods describedat Sr. No. ________ of the bill of entry qualify as originating goods for preferential rate of duty under the (name of the Rules) notified vide notification No._________dated______ . Signature of Importer Name of the importer Designation Stamp Strike out whichever is inapplicable If Preferential Duty on Origin is availed