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

Last updated: 13 April 2020

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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

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)

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.

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Notification No : Circular No. 18/2020 - Customs
Published in Custom
Source : http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-18-2020.pdf

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