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Taxation Central Ministry of Finance Customs Act, 1962

CBIC Clarifies Application of Section 28DA and CAROTAR with Trade Agreement Rules of Origin

24-Sep-2026 | Circular No. 43/2026-Customs

CBIC has Clarified Application of Section 28DA and Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 with Trade Agreement Rules of Origin Key highlights are as follows: - 1. Where CAROTAR, 2020 conflicts with the Rules of Origin under a Trade Agreement, the Rules of Origin under the respective Trade Agreement shall prevail. 2. A valid Origin Declaration completed by the UK exporter or producer shall constitute proof of origin for claiming preferential tariff treatment in India. 3. Form-I under CAROTAR, 2020 is not required to be submitted with the Bill of Entry and shall not be treated as a precondition for allowing preferential tariff treatment. 4. Where a Bill of Entry is interdicted by the National Risk Management System for origin-related checks and the proper officer has reason to believe that origin criteria have not been met, relevant information specified in Form-I may be sought from the importer. 5. Under India–UK CETA, the importer is not required to obtain confidential information from the exporter or producer. Non-furnishing of such information alone shall not be a ground for denying preferential tariff treatment. For more information kindly refer the attached document

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