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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 - Customs - PUBLIC NOTICE NO. 10 /CCP/JMR/2020

Extract

..... f Finance Act, 2020, and to Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (hereafter referred to as the CAROTAR, 2020) issued vide Notification No. 81 /2020-Customs (N.T.) dated 21.08.2020. 2). The aforementioned section and rules aim to supplement the operational certification procedures related to implementation of the Rules of Origin, as prescribed under the respective trade agreements (FTA/PTA/CECA/CEPA) and notified under the Customs notifications issued in terms of Section 5 of the Customs Tariff Act, 1975 for each agreement. 3). The CAROTAR, 2020, shall come into force on 21.09.2020, to provide sufficient time for transition and to ensure that the prescribed conditions in terms of rule 4 are compiled .....

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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 - Customs

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..... e country of origin, commodities that are prone to misdeclaration of country of origin, compliance record of the importer etc., may be given regard while selecting Certificates of Origin for random verification. 6). The Rules of Origin, by virtue of which a good attains origin of a country, have evolved with subsequent reviews of trade agreements. Most trade agreements have moved from single general rule to specific rule for most of the tariff lines, with inclusion of vast array of processes which can confer origin. Section 28DA makes it incumbent upon an importer to possess sufficient information as regards the manner in which country of origin criteria, including the regional value content and product specific criteria, specified in the R .....

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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 - Customs

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..... arded to the Board based upon following standard operating procedures(SOP): (i) In case several certificates pertaining to identical item are under review or scrutiny, only representative certificates should be forwarded to the Board to cause verification along with list of all Coos to which the field formation aims to apply the result of such verification. Representative Coos may be selected in such a manner to ensure that they cover each of the exporters, importers and the prescribed originating criteria. For instance, if there are several Coos issued to a single exporter, but originating criteria are different, then Coos covering each of the originating criteria may be considered to be forwarded for verification, with specific queries. ( .....

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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 - Customs

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..... f rule 6(1 )(b). (v) Mechanism should be devised to monitor the requests which have been forwarded for verification, with special focus on cases where the timeline for response from the Verification Authorities is about to expire. 9). For ascertaining correctness of a claim of preferential rate of duty under a trade agreement, information may be sought from the importer during the course of customs clearance or thereafter (e.g. during subsequent investigations or post- clearance audit). Likewise, a verification request may be made to an exporting country during the course of customs clearance of imported goods or thereafter. While the Act provides that information may be sought within a period of five years from the date of claim of prefere .....

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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 - Customs

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..... on should be addressed to: Director (International Customs Division), Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Room No. 49, North Block, NewDelhi -110001. Phone:011- 2309 3380 (off); 011-2309 3760 (fax.) Email: ftaroo-cbic@gov.in 7.1 12). To help reduce time taken in communication of requests for verification of preferential country of Origin, it is advised to field formations to email all verification related correspondence to Board on ftaroo-cbic@gov.in. It may be noted that request through NIC/ICEGATE email ids will only be accepted. Such emails should include signed copy of the office letter and legible scanned copies of all relevant documents. 13). Where the information requested in ter .....

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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 - Customs

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