Verification of the Preferential Certificates of Origin and difficulties being faced by the trade in implementation of the Customs

Last updated: 18 August 2021

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This notification addresses issues faced by traders regarding the verification of Preferential Certificates of Origin under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). It highlights that many verification requests are being sent to the Board without proper justification or specific information, causing delays and administrative burdens. The instructions clarify that only representative certificates should be forwarded and that subsequent consignments from the same manufacturer may not require re-verification unless there's a specific reason to doubt origin criteria.

Instruction No. 18/2021-Customs F.NO. 456/319/2021-Cus.V(Pt.1) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS ***** North Block, New Delhi - 110001 Dated: Aug 17th , 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of GST All Principal Chief Commissioners/Chief Commissioners of Customs GST All Directors General under

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FAQ :

CAROTAR, 2020 refers to the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020, which govern the verification of Preferential Certificates of Origin.

The trade and partner countries are reporting difficulties, particularly concerning the bulk verification requests being sent to the Board without adequate grounds or specific information, which impacts trade facilitation.

Representative certificates should be forwarded when several certificates pertaining to identical items are under review. These should cover each exporter, importer, and the prescribed originating criteria.

Subsequent consignments of the same product from the same manufacturer may not need re-verification if a previous verification confirmed it meets the same originating criteria, unless there's a reason to believe the origin criteria have not been met.

When requesting verification, the proper officer must clearly state the reason to believe that the goods do not meet the prescribed origin criteria and specify the exact information needed from the Verification Authority.

The RMS is a decision support system. While it may flag consignments, it does not replace the Proper Officer's duty to exercise due diligence and verify origin criteria before requesting verification of a Certificate of Origin.

Notification No : Instruction No. 18/2021-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2021/cs-ins-18-2021.pdf

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