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


Quick Summary
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
Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Notice & Circular Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

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.

 



Notification posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments



CCI Pro





Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details