Provisional Custom Clearance of Goods -Unsigned/digital Certificate of Origin to be valid

Provisional Custom Clearance of Goods under India’s Trade Agreements. Digitally signed copy or unsigned copy of Certificate of Origin (CoO) to be valid

Instruction No. 04/2020 -Customs

F. No. 15021/10/2020-ICD (CBEC)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
International Customs Division
*****

Room No. 49, North Block, New Delhi -110001
Dated: 04 May, 2020

To
The Principal Chief Commissioner / Chief Commissioner of Customs,Ahmedabad/Bengaluru/Delhi/Kolkata/Mumbai–I/Mumbai II/Mumbai–III Zone.
The Principal Chief Commissioner / Chief Commissioner of Customs (Preventive), Delhi/Patna/Tiruchirapalli.
The Principal Chief Commissioner / Chief Commissioner of Central Goods and Service Tax,Bhopal/Bhubaneshwar/Guwahati/Hyderabad/Meerut/ Nagpur/Pune/Thiruvananthpuram/Visakhapatnam.Madam /

Sir,

Subject: Provisional Clearance of Goods under India’s Trade Agreements – regarding

Kind reference is drawn to Circular 18/2020-Customs, dated 11.04.2020, which provides an option to clear goods under preferential tariff claim, in terms of section 18 of the Customs Act, 1962, where a Certificate of Origin (CoO)is not available at the time of filing customs documents.

2. This measure has been taken, keeping in view the restrictions imposed globally, which may lead to a situation wherein an exporter in unable to communicate original CoO to the importer or submits a CoO which is not as per the prescribed format(digitally signed/unsigned).

3. Board has also issued necessary guidelines vide Circular 38/2016-Customs, dated 22.08.2016, prescribing the manner and amount of security based upon class of importer and nature of import. The Circular covers FTAs/PTAs imports under three categories at S.no 5(a), 5(b) and 5(c).

4. In this regard, it is informed that where original hard copy of CoO has not been submitted or only digitally signed copy or unsigned copy of CoO is submitted, same may be treated at par with category as listed at serial no. 5(c) of the Circular 38/2016-Customs, provided that the matter is not covered under 5(a), wherein there is reasonable belief that the it involves mis-declaration of origin/value addition.

5. It is requested that the that officers under your charge be directed to follow these guidelines while implementing Circular 18/2020-Customs.

Yours faithfully

(Mandeep Sangha)
Joint Commissioner (Customs)

• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment