Third Party Invoicing in case of Preferential Certificates of Origin issued in terms of DFTP for "wholly obtained goods"-regarding

Last updated: 09 December 2020

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This circular addresses the use of third-party invoicing when claiming preferential tariff treatment under the Duty Free Tariff Preference (DFTP) Scheme for 'wholly obtained goods'. Previously, Certificates of Origin with third-party invoices were accepted but later discontinued. The Board has now clarified that for 'wholly obtained goods' under Notification No. 29/2015-Cus (N.T.) read with Notification No. 96/2008-Cus, Certificates of Origin issued with third-party commercial invoices may be accepted. This acceptance is conditional on the goods on the Certificate of Origin and the invoice matching, and the goods meeting the applicable rules of origin. Standard due diligence for authenticity and correctness must still be followed, along with existing RBI stipulations.

Circular No. 53/2020 -Customs F.No. 21000/11/2013-Director(ICD) 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: 8th December, 2020 To The Principal Chief Commissioner / Chief Commissioner of Customs, Ahmedabad/Bengaluru/Chennai/Delhi/Kolkata/MumbaiI/MumbaiII/MumbaiIII Zone. The Principal Chief Commissioner / Chief Commissioner

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FAQ :

The circular clarifies the acceptance of third-party invoicing for preferential tariff treatment under the Duty Free Tariff Preference (DFTP) Scheme for 'wholly obtained goods'.

Yes, for 'wholly obtained goods' under Notification No. 29/2015-Cus (N.T.) read with Notification No. 96/2008-Cus, Certificates of Origin issued with third-party commercial invoices may be accepted.

The goods mentioned on the Certificate of Origin and the invoice must correspond, and the goods must satisfy the applicable rules of origin. Standard due diligence and RBI stipulations also apply.

The relevant notifications are No. 29/2015-Cus (N.T.) and No. 96/2008-Cus.

No, this clarification specifically relates to the invoicing process for goods that are already determined to be 'wholly obtained'.

Notification No : Circular No. 53/2020 - Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-53-2020-updated.pdf;jsessionid=129E358D87D67054D3ED90B5B6B400D0

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