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: 31 August 2020

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This circular provides comprehensive guidelines on implementing Section 28DA of the Customs Act, 1962, and the CAROTAR, 2020. It clarifies procedures for verifying Certificates of Origin under various trade agreements (FTA/PTA/CECA/CEPA). The guidelines cover grounds for verification, importer responsibilities, and the process for submitting verification requests to exporting countries.

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 :

These provisions aim to supplement the operational certification procedures for implementing the Rules of Origin under trade agreements and to verify Certificates of Origin.

CAROTAR, 2020 will come into force on 21st September 2020.

Verification can be initiated in cases of doubt regarding the genuineness of the Certificate of Origin, doubt on the accuracy of information about the product's origin, or on a random basis as a measure of due diligence.

An importer must possess sufficient information to demonstrate how the country of origin criteria are satisfied. Mere submission of a certificate of origin does not absolve the importer of the responsibility to exercise reasonable care regarding the accuracy of the information supplied.

The Director (International Customs Division), Central Board of Indirect Taxes & Customs (CBIC) is the designated nodal point.

Verification requests should be addressed to the Director (International Customs Division), CBIC, and it is advised to email all correspondence to ftaroo-cbic@gov.in. Only emails from nic/icegate IDs will be accepted, and they must include a signed copy of the office letter and legible scanned copies of all relevant documents.

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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