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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs - PUBLIC NOTICE NO. 20/2020

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..... 16.09.2020 PUBLIC NOTICE NO. 20/2020 Subject: Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin- reg. Attention of the Importers, Exporters, Customs Brokers and all stakeholders is invited to Circular No. 38/2020-Customs dated 21.08.2020 issued by the Central Board of Indirect Taxes & Customs, New Delhi vide F.No.15021/18/2020 (ICD). Reference is drawn to Chapter VAA and Section 28DA of the Customs Act, 1962, inserted vide clause 1 10 of Finance Act, 2020, and to Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (hereafter referred to as the CAROTAR .....

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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs

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..... ormation 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 CTWPSR 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-A-vis the country Of origin. commodities that are prone to mis- declaration of country of origin. compliance record of the importer etc.. may .....

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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs

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..... AR, 2020, or does not exercise reasonable care the accuracy and truthfulness of the information furnished, this fact should be informed to Risk Management Centre of Customs (RMCC) through written communication for the purposes of enabling compulsory verification of assessment of all subsequent import consignments in terms of rule 8(1) of CAROTAR, 2020. However, the compulsory verification of assessment should be discontinued once the importer demonstrates that he has established adequate system of controls to exercise reasonable care as required under the Act. 4. Verification request should be forwarded to the Board based upon following standard operating procedures: (i) In case several certificates pertaining to identical item are under re .....

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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs

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..... verification must contain legible copies of the Certificate of Origin, invoice and the Bill of Lading/Airway Bill. The request should also contain the information listed in the Annex. (iv) Where verification is being considered for goods not cleared or cleared provisionally on grounds or verification origin, such requests should be communicated immediately to the Board in case requests are in terms of rule or of CROTAR 2020', and within 10 days from the date of receipt Of requisite information and documents from the importer in case the request is .being considered in terms of rule (v) Mechanism should be devised to monitor the requests which have been forwarded for verification, with special focus on cases where the timeline for respo .....

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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs

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..... ked with uploading the data in the database. 6.2 For the benefit of non-EDI customs locations, copies of specimen signatures and seals will be circulated by DRI. For other locations, the ICES online repository may be utilized. 6.3 In case the specimen seal/signature is not available in the ICES online repository, the issue may be referred to the Board for verification. 7. In terms of rule 6(5) of CAROTAR, 2020, Board has designated Director (ICD), CBIC as the nodal point for taking up verification of origin with partner countries. Hence all requests for verification should be addressed to: Director (International Customs Division), Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Room No. 49, North .....

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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs

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..... stem of nomenclature) version prescribed in the trade agreement shall apply. The preferential tariff treatment should be extended only in terms of the extant; notification. For instance, provision for issuance of Back-to-Back COO is presently available Only under ASEAN-India FTA, and hence Back-to-Back COO should not be accepted for goods imported under any Other trade agreement. 8.1 It is also requested to share policy related feedback to help analysis of provisions of trade agreements, which may require policy review. 9. Board's Instruction No. 31/2016 - Customs dated 12.09.2016 stands superseded. 10. Difficulties faced, if any, in implementation of this circular, may be immediately brought to the notice of the undersigned. 11. This P .....

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Guidelines regarding implementation of Section 281)A of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules or Origin under Trade Agreements (ITA/PTA/CECA/CEPA) and verification Of Certificates of Origin - Customs

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