Third Party Invoicing in case of Preferential Certificates of Origin issued in terms of DFTP for "wholly obtained goods"

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..... Customs Division Room No. 227A, North Block, New Delhi -110001 Dated: 8 th December, 2020 To The Principal Chief Commissioner / Chief Commissioner of Customs, Ahmedabad/BengaIuru/Chennai/Delhi/Kolkata/Mumbai-I/Mumbai-II/Mumbai-III Zone. The Principal Chief Commissioner / Chief Commissioner of Customs (Preventive), Delhi/Patna/Tiruchirapalli. The Principal Chief Commissioner .....

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..... that same has been discontinued after implementation of CAROTAR, 2020 . 3. The matter has been examined. The notification no 29/2015-Cus (N.T), dated 10.03.2015 is silent upon provisions for third party invoicing, i.e. commercial invoice for goods originating in the LDC is issued in the third country and not by the consignor in the exporting country. In some other notified preferential ru .....

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..... ring that the goods referred to in the Certificate of Origin, and the invoice correspond to each other and that the goods satisfy the applicable rules of origin. The normal due diligence to check for authenticity of COO and correctness of claim should continue to be observed. Needless to state the existing stipulation of RBI in regard to third party invoicing, would apply. 5. It is requested t .....

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