Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020] - CBEC's Customs Manual 2023 - Customs

..... Customs (N.T.) dated 21.08.2020 which prescribe form, time limit, conditions and restrictions, as provided in the section 28DA of the Customs Act, 1962. Some of the major provisions under the above-named rules provide for the following- 7.1 CAROTAR requires that the importer or his agent shall, to claim preferential rate of duty under an agreement, at the time of filing bill of entry, - (a) make a declaration in the bill of entry that the goods qualify as originating goods for preferential rate .....

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Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 CAROTAR, 2020 - CBEC s Customs Manual 2023 - Customs

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..... from the importer of the goods, before initiating verification with the partner country, as maybe provided, under the respective trade agreement. 7.4 CAROTAR specifically provides for circumstances that may necessitate verification request pertaining to a CoO from concerned verification authority of partnering country during the course of customs clearance or thereafter, as detailed below, where: (a) there is a doubt regarding genuineness or authenticity of CoO for reasons such as mismatch of si .....

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Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 CAROTAR, 2020 - CBEC s Customs Manual 2023 - Customs

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