Verification of the Preferential Certificates of Origin in terms of CAROTAR Rules 2020: CBIC.

Instruction No. 20/2020- Customs

To,

All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),

All Principal Chief Commissioners/ Chief Commissioners of GST,

All Principal Commissioners/ Chief Commissioners of Customs & GST,

All Director-General under CBIC

Madam/Sir,

Subject: Verification of the Preferential Certificates of Origin in terms of CAROTAR Rules 2020- regarding. 

Reference is drawn to the Board’s letter dated 13.11.2020 vide file of even number (copy enclosed), wherein it was advised to ensure judicious application of CAROTAR 2020, without causing disruption to the supply chain. It was also advised to review the function of customs ports under your charge to ensure that unnecessary delays and arbitrary practices are not being resorted to during custom clearance of goods.

2. On review of the verification request in terms of rule 6 of CAROTAR 2020, being received by the FTA Cell in the Board, it is observed that a significant number of such requests have to be returned on account of being deficient, thus leading to delay in the verification process and adversely impacting trade facilitation.

2.1 Common grounds on which the requests are being returned to field formations are:

(i) the scanned document is found to be illegible;

(ii) the certificates are being scanned and sent without requisite covering letter to indicate nature of request or approval of jurisdictional Principal Commissioner or Commissioner; or

(iii) bulk COOs are sent rather than representative COOs, as required in terms of Para 4(i) of Board’s circular 38/2020-Cus dated 21.08.2020.

3. It is also observed that some requests do not appear to merit verification, but continue to referred to the Board for same. Some illustrative examples of such grounds for verification are:

(i) non-availability of the name of issuing authority, even in cases where the same is not mandated as per that specific trade agreement.

(ii) non-availability of specimen seal and signatures for cases where the same has already been communicated by the Board.

Read & Download the full copy in pdf: