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Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020]

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..... istration of rules of origin under various trade agreements and to lay down procedure regarding claim of preferential tariff on goods imported into India. The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020] have been notified vide notification No. 81/2020-Customs (N.T.) dated 21.08.2020 which prescribe form, time limit, conditions and restrictions, as .....

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..... transportation of goods from country of origin, where applicable. 7.2 It, also, requires an importer to possess sufficient information about the origin of goods. In this regard, a form has been suggested for ease of reference, containing a list of basic minimum information, which an importer is required to obtain to claim preferential tariff under an agreement. This information is not required .....

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..... f origin criterion, stated in the CoO, has not been met or the claim of preferential rate of duty made by importer is invalid; or (c) verification is being undertaken on random basis, as a measure of due diligence to verify whether the goods meet the origin criteria, as claimed. 7.5 For such verification requests, timeline for receiving information and subsequent finalization of preferentia .....

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