Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates

Last updated: 25 August 2020

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This circular provides detailed guidelines on implementing Section 28DA of the Customs Act, 1962, and the CAROTAR, 2020. These rules are crucial for verifying the origin of goods under various trade agreements like FTAs and PTAs. The guidelines cover the procedures for requesting verification of Certificates of Origin from exporting countries and outline the responsibilities of importers in ensuring the accuracy of origin claims. It also clarifies the grounds for verification, including doubts about genuineness, accuracy of origin information, and random checks.

Circular No. 38/2020-Customs F.No. 15021/18/2020 (ICD) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs North Block, New Delhi Dated 21st August, 2020 To, All Chief Commissioners of Customs/Customs (Prev.) All Chief Commissioners of GST All Chief Commissioners of GST and Customs All Directors General under CBIC Sir/Madam, Subject: Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and C

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FAQ :

Section 28DA of the Customs Act, 1962, and CAROTAR, 2020, aim to supplement the operational certification procedures for implementing the Rules of Origin under various trade agreements, ensuring the correct origin of goods is declared and verified.

CAROTAR, 2020, came into force on 21st September 2020, allowing sufficient time for transition and compliance with the prescribed conditions.

Verification can be initiated in cases of doubt regarding the genuineness of the Certificate of Origin (e.g., format deficiencies, signature mismatches), doubts about the accuracy of origin information (e.g., whether the product qualifies as originating), or on a random basis as a measure of due diligence.

Importers are responsible for possessing sufficient information to demonstrate that the country of origin criteria, including regional value content and product-specific criteria, are met. Mere submission of a certificate of origin does not absolve them of the responsibility to exercise reasonable care regarding the accuracy of supplied information.

Verification requests must be approved by the jurisdictional Principal Commissioner/Commissioner and sent to the Director (International Customs Division), CBIC. It is advised to email all correspondence to ftaroo-cbic@gov.in, including signed office letters and legible scanned copies of relevant documents.

An online repository has been built on ICES for storing signatures and seals. For non-EDI customs locations, copies of specimen signatures and seals will be circulated by DRI. If the specimen is not available in the ICES repository, the issue should be referred to the Board.

Notification No : Circular No. 38/2020-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-38-2020.pdf

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