The Maharashtra Custom Commissioner has issued the Additional Checks for Certificate of Origin (CoO) Declaration in Bill of Entry.
The Principal Custom Commissioner, U. Niranjan has invited the attention of Importers/Exporters, Custom Brokers and other stakeholders to the CBIC’s Notification No. dated August 21, 2020 and JNCH’s Public Notice dated September 10, 2020 regarding capturing additional details for Certificate of Origin in the Bills of Entry as per Customs (Administration of Rules of Origin under Trade Agreements) Rules or CAROTAR, 2020.
The mechanism enabled in System for implementing aforesaid Notification has been described in the ICES Advisory No. 34/2020 dated 17.09.2020 and JNCH’s Public Notice No. 120/2020 dated September 17, 2020 to claim preferential rate of duty under the specified trade agreements, the importer or her/his agent have been filing certain additional declarations as per the rules at the time of filing of Bills of Entry.
“In continuation now, as per the instructions of the Board, a check has been put in the System to disallow the use of the same CoO number in more than one Bill of Entry. This has been done in respect of those FTAs/PTAs which specify that a CoO shall be valid only for one import or importing operation and may include one or more goods. Assessing/Examining officers are also advised to match the CoO numbers given in the BE vis-à-vis the submitted CoO copy to ensure that the CoO numbers have been declared correctly in the BE. The same CoO number can, however, be given for multiple items in the same Bill of Entry,” the Principal Custom Commissioner said.
The changes will come into effect from July 08, 2021 in the System. Trade and other stakeholders are advised to refer to the above changes for filing the Bills of Entry w.e.f. July 08, 2021.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
