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TMI BlogGuidelines regarding implementation of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of OriginX X X X Extracts X X X X X X X X Extracts X X X X ..... 3;ेरी (पूर्व), मुंबई- ४०० ०९९ F. No. S/3-MISC-PRO-05/2020-21/ACC (I) Date: 14.09.2020 PUBLIC NOTICE NO. 125 /2020 Subject: Guidelines regarding implementation of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin- reg. Attention of all importers, exporters, Customs Brokers and all other stakeholders is invited to Chapter VAA and Section 28DA of the Customs Act, 1962, which has been inserted vide Clause 110 of Finance Act, 2020, and to Customs (Administration of Rules of Origin under Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce certificate of origin covering each item on which preferential rate of duty is claimed; and (d) enter details of certificate of origin in the bill of entry, namely: (i) certificate of origin reference number; (ii) date of issuance of certificate of origin; (iii) originating criteria; (iv) indicate if accumulation/cumulation is applied; (v) indicate if the certificate of origin is issued by a third country (back-to-back); and (vi) indicate if goods have been transported directly from country of origin. 3.1). Notwithstanding anything contained in the Rules, the claim of preferential rate of duty may be denied by the proper officer without verification if the certificate of origin- (a) is incomplete and not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 4 to ascertain correctness of the claim. (2) Where the importer is asked to furnish information or documents, he shall provide the same to the proper officer within ten working days from the date of such information or documents being sought. (3) Where, on the basis of information and documents received, the proper officer is satisfied that the origin criteria prescribed in the respective Rules of Origin have been met, he shall accept the claim and inform the importer in writing within fifteen working days from the date of receipt of said information and documents. (4) Where the importer fails to provide requisite information and documents by the prescribed due date or where the information and documents received from the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oubt on the accuracy of information regarding origin, i.e. where a doubt arises on whether the product qualifies as an originating good under the relevant Rules of Origin. In other words, these are cases where there is a reasonable belief that a product is not grown or not produced/manufactured in a particular country or required value addition/change in CTH/PSR etc., as the case may be, has not been achieved for the goods to qualify as originating. c) Verification could also be undertaken on random basis as a measure of due diligence. For this purpose, factors such as the quantum of duty being foregone, the nature of goods vis- -vis the country of origin, commodities that are prone to mis- declaration of country of origin, compliance re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) of the Act and as prescribed under CAROTAR, 2020, and has to take reasonable care to ensure the accuracy and truthfulness of the information furnished. 9). The Rules of Origin under various trade agreements lay down the format of the certificate of origin, the period of validity, manner of obtaining the certificate etc. One of the usual conditions for accepting the certificate is that it should be signed by the authorized signatories whose name, signature and seal have been communicated by the partner country through agreed channels. At present, the signatures and seals are received by the Board, either directly from the Government of the partner country or through the Department of Commerce. 9.1) The Directorate General of Syst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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