Application of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 consistent with the Rules of Origin under Trade Agreements

Circular No: ;13/2026-Customs F.No. CBIC-15021 17 0 12026-[CD-CBIC Government of India Ministry of Finance Department of Revenue Central Board of lndirect Taxes & Customs (lnternational Customs Division) **++*+* Halt No. 16049, Kartavya Bhavan-l New Delhi, Dated the 24'September, 2026 To.

All Principal Chief Commissioners/Chief Commissioners of CustomVCustoms

(Preventive)/CGST and Customs Zones All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Directors General/Directors General under CBIC All Principal Commissioners/Commissioners of Customs (Appeals)

Subject: Application of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 consistent with the Rules of Origin under Trade Agreements- regarding.

Madam/Sir.

Attention is invited to section 28DA of the Customs Act, 1962, CAROTAR, 2020 and the Rules of Origin under Trade Agreements notified under section 5 of the Customs Tariff Act. 1975. Each Trade Agreement contains its framework fbr determining and verifying origin. while section 28DA and CAROTAR. 2020 provide the domestic framework for its implementation. These provisions shall be applied in a manner that preserves the intent ofthe Trade Agreement. Accordingly, rule 8(3) of CAROTAR, 2020 provides that, in the event of any conflict between CAROTAR. 2020 and the Rules of Origin under the Trade Agreement.

the lafter shall prevail.

2. ln this connection, Board is in receipt of certain concerns raised by the trade. The same have been examined and clarified as follows,- a) Requirement of Form-I for preferential claims under the India-UK CETA

2.1.1 Under the India UK CETA, an Origin Declaration completed by the UK exporter or producer in the prescribed manner constitutes the proof of origin fbr claiming preferential tarifF treatment on imports into India. Therefore, a claim supported by a valid Origin Declaration shall be processed without requiring Form-1.

2.1.2 Form-l under CAROTAR, 2020 is not required to be submitted with the Bill of Entry.

Accordingly, it shall not be treated as a precondition for allowing preferential tariff treatment. ln this regard. Board's letter F. No. I 502 I / I 8/2020-(lCD) dated 13. t I .2020 is reiterated.

2.1.3 Where the Bill of Entry is interdicted by the National Risk Management System for origin-related checks. and the proper officer has reason to believe that the origin criteria have not been met. only in such cases the relevant infbrmation specified in Form-l may be sought from the importer under section 28DA, read u'ith rule 5 of CAROTAR. 2020.

2.1.4 Under the India-UK CETA. the importer is not required to obtain confidential information from the exporter or producer. Non-fumishing of such information shall not. by itself. be a ground fbr denying preferential tariff treatment. The imponer shall furnish the information made available by the exporter or producer.

2.1.5 Where the available infbrmation is insuflicient to determine origin. verification may beundertaken through the Veritication Authority of the exporting Party in accordance with the Trade Agreement.

(b) Subsequent imports ofidentical goods

2.2.1 Section 28DA(ll) permits an earlier determination denying preferential taritT treatment to be applied to subsequent imports of identical goods from the same producer or exporter. unless sufTicient intbrmation is fumished to establish that such goods satisfy the country-of-- origin criteria.

2.2.2 Goods shall not be treated as identical merely because they have the same description, tariff classification, exporter. producer or technical characteristics. Before applying an earlier determination, the importer shall be given an opportunity to f'umish additional information relating to such subsequent import consignments. Where the information establishes that the goods satisfu the country-of-origin criteria. the earlier determination shall not be applied.

2,2.3 Where the goods differ from those covered by the earlier determination in any material fact relevant to origin. the current claim shall be examined independently on its merits and. where necessary, verified in accordance with section 28DA and the Rules of Origin under the Trade Agreement.

3.

Field formations are requested to bring this Circular to the notice ofofficers under their jurisdiction and the trade and ensure its uniform implementation.

4.

Difficulties, if any, in implementing this Circular may be brought to the notice of the Board.

Yours faithfully. (Rash a Officer on Special Duty Customs & EP Wing, CBIC