Clearance of goods under India’s Trade Agreements without original Certificate of Origin.

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

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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/Mumbai–I/Mumbai–II/Mumbai–III Zone.

The Principal Chief Commissioner / Chief Commissioner of Customs (Preventive), Delhi/Patna/Tiruchirapalli.

The Principal Chief Commissioner / Chief Commissioner of Central Goods and Service Tax, Bhopal/Bhubaneshwar/Guwahati/Hyderabad/Meerut/Nagpur/Pune/Thiruvana nthpuram/Visakhapatnam.

Madam / Sir,

Subject: Clearance of goods under India’s Trade Agreements without original Certificate of Origin- regarding.

The undersigned has been directed to refer to the Trade Notice no. 62/2019-2020 issued by DGFT on 6th April 2020. The said Trade Notice has been issued in consultation with CBIC and it seeks to mitigate the difficulties being faced by importers in producing the original Certificates of Origin (CoO) on account of disruptions caused by the Covid-19 pandemic.

2. It is accordingly directed that in accordance with the said Trade Notice, the import consignments, where a preferential treatment of goods under a Free Trade Agreement has been claimed but the original hard copy of CoO has not been submitted or only digitally signed copy or unsigned copy of CoO is submitted, may be assessed and cleared provisionally in terms of section 18 of the Customs Act, 1962. The final assessment may be done subsequently on submission of the original COO certificate by the importer. The revenue may be secured through undertaking and appropriate security.

3. Customs field formations shall maintain a record of all cases of relaxation allowed by them and will ensure that such provisional assessments are finalized at the earliest and in accordance with the prescribed regulations.

Yours sincerely,

(Abhishek Kumar Sharma)

Officer on Special Duty (ICD)