FTA COO Rules
Relaxed: Email Certificate of Origin Allowed for FTA Imports Substituted for
Hard Copy
·
DGFT Trade Notice 62/06.04.2020 used
as support for Relaxation
·
Bank Guarantee Waived only for Export
Houses, Past Importers, and Pharma -
100% BG for Others
·
Measure
to continue only till 7 May 2020
[Jawaharlal
Nehru Customs House Public Notice No. 46 dated 7th April 2020]
DIN 20200478NW00004A4D09
Subject:
COVID-19 Facilitation measures- Procedure for assessment in cases of non submission of Original Country of Origin Certificates.
In
the light of unprecedented situation caused by COVID-19 pandemic and due to
lockdown resulting in temporary inability for receipt of physical copy of
Country of Origin Certificate (COOC), the Trade / Importers have approached for
clearance of goods against the photocopy of COOC which they have received
electronically from the exporter / supplier overseas. The Trade has requested
for not insisting for original COOC temporarily for claiming duty exemption
under FTA/PTA Rules.
2.
The matter was considered in the light of Section 18 of the Customs Act, 1962
and the essence conveyed in DGFT Trade Notice No. 62/2019-20 dated 06.04.2020
which in Para 5 mentions, “India also stands ready to honour
its preferential Trade Agreement and would clear consignments provisionally
with digitally signed certificates or physical certificates unsigned by the
competent authority. These consignments would be cleared provisionally at the
preferential duty with other conditions of submission such as a bond or
undertaking and appropriate security where required by the Customs”. The
CBIC Circular Nos. 17/2020–Cus dated 03.04.2020 and
38/2016-Cus dated 22.08.2016 were kept in view. It was viewed that the
situation described in opening Para leads to the circumstance where
verification of signature and seal of FTA / PTA on the original COOC is not
possible.
3.
To facilitate Trade while also safeguarding the interest of Revenue in this
unprecedented situation, the following procedure may be adopted. In cases where
the importer cannot produce original COOC for verification and debiting against
the particular BOE, the importer may exercise the option of provisional
assessment under Section 18 of the Customs Act, 1962. The Assessing Group
Deputy/ Asstt. Commissioner may allow clearance of
goods provisionally on the basis of photocopy of COOC, subject to the
conditions mentioned below.
4.
For the purpose of provisional assessment, the importer shall submit Bond or
Undertaking (in lieu of Bond) in case of eligible categories as mentioned in
Board Circular No. 17/2020 dated 03.04.2020. As far as security is concerned in
addition to the categories of importers motioned at Sl. Nos. 1 and 3 in the
Table of para 3 of CBIC Circular No. 38/2016 dated 22.08.2016, in exercise of
the powers conferred under clause 5 (c) of the para 3 of the said Circular, it
is provided as follows:-
|
Sl |
Class
of Importer |
Amount
of security (as
a percentage of differential duty) |
|
i. |
Status
Holder under the FTP 2015-20 |
0%
|
|
ii.
|
Importer
having availed in FY 2019-20 the Country of Origin benefit from the same
country and from the same supplier and no irregularity having been noticed
therein |
0%
|
|
iii.
|
Manufacturer
- importer (with valid GSTIN) importing raw material for manufacture of pharmaceuticals
of Chapter 30, personal protection equipment of any Chapter, hygiene products
such as soaps, shampoo, sanitizers, detergents and hand wash etc. of any
Chapter |
0%
|
|
iv.
|
Institutional
importer being actual user importing pharmaceuticals of Chapter 30, personal
protection equipment of any Chapter, hygiene products such as soaps, shampoo,
sanitizers, detergents and hand wash etc. of any Chapter |
0%
|
|
v.
|
Other
importer importing pharmaceuticals of Chapter 30, personal protection
equipment of any Chapter, hygiene products such as soaps, shampoo,
sanitizers, detergents and hand wash etc. of any Chapter |
25
% |
|
vi.
|
Other
importer |
100%
|
5.
The importers availing this facility of provisional assessment shall ensure
that the Undertaking furnished in lieu of Bond as per Circular No. 17/2020- Cus dated 03.04.2020 is duly replaced with a proper Bond on
or before the date specified in the said Circular which is presently mentioned
as 07.05.2020. Each Group/Section shall maintain a record of all such cases of
relaxation from taking Bond. The option of either executing Bank Guarantee or
giving Revenue deposit for purpose of security will be of the importer.
6.
This issues with the concurrent approval of the Commissioners of Customs,
NS-III and NS-V. Difficulty, if any, faced in implementation of this Public
Notice may be brought to the notice of the Deputy Commissioner of Customs, AM
(I), NS-I.
7.
Action to be taken in terms of decisions conveyed in this Public Notice should
be considered as Standing Order for the purpose of officers.