This instruction clarifies certain aspects of origin procedures under free trade agreements (FTAs),...

This instruction clarifies certain aspects of origin procedures under free trade agreements (FTAs), particularly regarding third-party invoicing. It emphasizes that the purpose of a certificate of origin (COO) is to serve as proof that goods qualify as originating under an FTA, irrespective of third-party invoicing. The seller's invoice, including a third-party invoice, is relevant for customs valuation. Where doubts arise about originating criteria, proper officers may seek information and supporting documents from importers, consistent with the FTA. If information is insufficient, verification with the issuing authority through the FTA Cell is triggered, following the Customs (Administration of Rules of Origin under Trade Agreements) Rule..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X