This in continuation of our recent circulars dated 24th August 2020 and 14th Sept 2020, respectively, informing you about DOR, MOF Notification No. 81/2020–Customs (N.T.) dated 21st August, 2020 regarding Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 dated 21st August, 2020, Circular No. 38/2020-Customs dated 21st August 2020 and JNCH Public Notice No 114/2020 dated 10th September 2020 regarding Guidelines pertaining to 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 of Origin
In continuation of the same, O/o Commissioner of Customs (NS-I), Appraising Main (Import), JNCH has now issued Public Notice No 120/2020 dated 17th September 2020 pertaining to Capturing additional details for Certificate of Origin (COO) as per Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 in Bill of Entry.
As you are aware, these Regulations apply to import of goods into India where the importer makes claim of preferential rate of duty in terms of a trade agreement. In terms of the Regulations, to claim preferential rate of duty under a trade agreement, the importer or his agent shall be required to file certain declarations at the time of filing Bill of Entry.
In line with the same, following changes (as mentioned in JNCH PN) will come into effect in ICES w.e.f 21.09.2020:
Additional details in the Bill of Entry for capturing mandatory declarations while claiming PTA/FTA notifications for any item: Whenever an FTA/PTA Notification is claimed, it will be mandatory to declare the item wise details as per the BE_SW_INFO_TYPE table of the Bill of Entry, as mentioned in the Annexure 1. These additional declarations capture the requirement stipulated in the aforesaid Regulations.
Further, for each such item, in respect of which a PTA/FTA Notification is claimed, following things will be mandatory:
Ø The relevant document pertaining to Certificate of Origin (hereinafter referred to as COO) under that PTA/FTA will have to be mandatorily uploaded on eSanchit and the IRN should be declared in the supporting document table for that specific item. Details of PTA/FTA Notifications and corresponding COO document code mapping along with description have been given in the Annexure 2.
Ø If imported goods are transported directly from the country of origin and not through another country, then the COO code itself can be given in Transit Country field. In case of transport through different country, the country code of that country should be indicated in Transit country field.
As per the requirement of the above Regulations, for these items, a self-declaration will have to be made by the importer in the Bill of Entry as –
“I/We declare that these goods qualify as originating goods for preferential rate of duty under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified vide Customs Notification No. 81/2020 - Customs (N.T.) dated 21.08.2020”.
This declaration is codified as CUF02 in ICES. This declaration can be filed in BE_STATEMENT table for every item where FTA/PTA Notification is claimed.
Mandatory defacing of documents before out of charge: Further, the COO should be mandatorily defaced before the Out of Charge (OOC) at the port of import. An option is already available in the TSK and SUP roles for confirming defacement of supporting documents in System, wherever required. With effect from 21.09.2020, marking defacement of each COO uploaded for a Bill of Entry will be mandatory, without which Out of Charge would not be allowed to be given in system.
The above changes will come into effect from 21.09.2020.
Members may take note of the same and are advised to refer to the new BE message format for filing the Bills of Entry w.e.f. 21.09.2020. For further details, you may refer to JNCH PN No. 120 for details of Annexure- 1 & II using below links-
RULES OF ORIGIN - CAROTAR
Difficulty, if any, may be brought to the notice of the Addl. /Joint Commissioner (Appraising Main (Import)) through email at email@example.com .
Feedbacks, if any, may be sent to us on email id's: firstname.lastname@example.org, email@example.com, firstname.lastname@example.org & email@example.com for records/ examination.
(S. G. BHARADI)