The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020, outline the procedures for claiming preferential duty rates on imported goods under various trade agreements. Importers must declare goods as originating, provide certificate of origin details, and possess supporting documentation to demonstrate compliance with origin criteria. The rules specify conditions under which claims may be denied and establish a verification process involving exporting countries.
Ministry Of Finance
(Department Of Revenue)
Notification No. 81/2020Customs (N.T.)
New Delhi, the 21st August, 2020
G.S.R. 521(E).In exercise of the powers conferred by section 156 read with section 28DA of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely:-
1. Short title, commencement and application.-(1) These rules may be called the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
(2) They
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FAQ :
These rules came into force on 21st September 2020.
The rules apply to the import of goods into India where the importer claims a preferential rate of duty under a trade agreement.
To claim a preferential rate of duty, an importer must make a declaration on the bill of entry, indicate the relevant tariff notification, produce a certificate of origin for each item, and enter specific details of the certificate of origin into the bill of entry.
A claim can be denied without verification if the certificate of origin is incomplete, has unauthenticated alterations, is produced after its validity period, or is issued for an ineligible item.
Importers must keep all supporting documents related to the origin claim for at least five years from the date of filing the bill of entry.
If an importer fails to provide the required information and documents within ten working days, or if the provided information is insufficient, the proper officer may forward a verification proposal.
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2020/cs-nt2020/csnt81-2020revised.pdf