TMI BlogCOVID-19 — Facilitation measures — Procedure for assessment in cases of non submission of Original County of Origin CertificatesX X X X Extracts X X X X X X X X Extracts X X X X ..... litation measures - Procedure for assessment in cases of non submission of Original County of Origin Certificates Reg. In the light of unprecedented situation caused by COVID-19 pandemic and due to lockdown resulting in temporary inability for receipt of physical original Country of Origin Certificate (hereinafter referred to as "COOC"), the importers have approached for clearance of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecurity where required by the Customs'. 3 The issue has also been examined in the light of CBIC Circular No. 17/2020-Cus dated 03.042020 and 38/2016-Cus dated 22.08.2016 To facilitate trade while also safeguarding the interest of Revenue in this unprecedented situation, the procedure provided herein below will be followed, 4. In cases where the importer unable to produce original COO for ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onally as under. in terms of para 3(5)(c) of Board's Circular No.38/201G-Cus dated 22 08.2016 (as amended). S No Class of Importer Amount of security (as a percentage of differential duty) i) AEO/Status Holder under the FTP 2015-20 PSUs 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases of provisional assessments without Surety as mentioned above. The option Of either executing Bank Guarantee or Giving Revenue Deposit for the purpose of Security will be of the importer. 7 All trade associations/ members of Customs Brokers Association are advised to take note and publicize the contents of this Public Notice among their members/constituents For Departmental officers, this ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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