This notification allows for the provisional clearance of imported goods under India's Trade Agreements, even if the original Certificate of Origin (CoO) is not available. This measure, in response to COVID-19 disruptions, permits assessment and clearance using digital or unsigned CoOs, with final assessment pending submission of the original document. Importers will need to provide an undertaking and security, and customs will maintain records of these relaxations.
Circular No. 18/2020 - Customs
F. No. 15021/10/2020- ICD (CBEC)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
International Customs Division
*****
Room No. 227A, North Block, New Delhi -110001
Dated: 11TH April, 2020
To
The Principal Chief Commissioner / Chief Commissioner of Customs, Ahmedabad/Bengaluru/Delhi/Kolkata/MumbaiI/MumbaiII/MumbaiIII Zone.
The Principal Chief Commissioner / Chi
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FAQ :
The notification concerns the clearance of goods under India's Trade Agreements when the original Certificate of Origin (CoO) cannot be provided.
This change is being made to mitigate difficulties faced by importers in submitting original Certificates of Origin due to disruptions caused by the COVID-19 pandemic.
Yes, import consignments claiming preferential treatment under a Free Trade Agreement can be assessed and cleared provisionally even if only a digitally signed or unsigned copy of the CoO is submitted, instead of the original hard copy.
Revenue will be secured through an undertaking from the importer and appropriate security.
Customs field formations must maintain a record of all relaxation cases and ensure that provisional assessments are finalised at the earliest and according to regulations.
Source : http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-18-2020.pdf