The Central Board of Indirect taxes and Customs (CBIC) issued the instructions on the verification of the Preferential Certificates of Origin in terms of Customs (Administration of Rules of. Origin under Trade Agreements) (CAROTAR) Rules, 2020. As per the CAROTAR rules, in case the assessing officer has some doubt on the validity of the certificate of origin, he can contact the free trade agreement (FTA) cell of CBIC which in turn will contact the exporting country’s authority. The CBIC in a letter to field units said that enquiries on the origin of imported goods should be raised only where there are ‘sufficient grounds’ to suspect origin of a good, or where the same has been identified as a risk by the risk management system. Please refer to the instruction here. For further details please reach us here
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