CBIC Recognizes Self Declaration of
Export in UK FTA, Amends CAROTAR
Ø Requirement
of Form-I for preferential claims under the India-UK CETA
·
Supremacy
of Trade Agreements: The
domestic implementation frameworks—Section 28DA of the Customs Act, 1962 and
CAROTAR, 2020—must preserve the intent of international Trade Agreements; in
case of any conflict, the Rules of Origin under the specific Trade Agreement
will prevail.
·
Origin
Declarations for India-UK CETA: Under the India-UK Comprehensive Economic Partnership Agreement (CETA),
a valid Origin Declaration from a UK exporter or producer serves as sufficient
proof of origin for preferential tariff treatment.
·
Exemption
from Form-I:
Importers are not required to submit Form-I under CAROTAR, 2020 alongside the
Bill of Entry as a precondition for claiming preferential tariffs.
·
Conditional
Requests for Form-I: Proper
customs officers can only request Form-I details under Section 28DA if the National
Risk Management System flags the Bill of Entry and the officer has explicit
reasons to believe the origin criteria are unfulfilled.
·
No
Confidential Data Mandate:
Importers are not obligated to source confidential information from UK
exporters or producers, and failing to provide such details cannot be used as
sole grounds to deny preferential tariffs.
·
Verification
Protocol: If the
provided information is insufficient to confirm a product's origin, verification
must be executed through the official Verification Authority of the exporting
country.
·
Treatment
of Subsequent Identical Imports: Section 28DA(11) allows customs to apply a prior denial of preferential
tariff treatment to subsequent imports of identical goods from the same
producer/exporter.
·
Safeguards
for Similar Shipments: Goods
will not automatically be classified as identical based solely on description,
tariff classification, or exporter; importers must be given a fair chance to prove
that new consignments successfully satisfy country-of-origin criteria before a
past denial is applied.
·
Independent
Merits Assessment: If
subsequent imports differ in any material fact relevant to their origin from a
past determination, the current claim must be evaluated independently on its
own merits.
[CBIC Circular No: 43/2026-Customs dated 24
September, 2026]
Subject: Application of
Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 consistent with the Rules
of Origin under Trade Agreements.
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 for determining
and verifying origin, while section 28DA and CAROTA R, 2020 provide the
domestic framework for its implementation. These provisions shall be applied in
a manner that preserve s the intent of the Trade Agreement. Accordingly, rule 8(3)
of CAROTA R, 2020 provide s that, in the event of any conflict between CAROTAR,
2020 and the Rules of Origin under the Trade Agreement, the latter shall
prevail.
2. In
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-U K CETA, an
Origin Declaration completed by the UK exporter or producer in the prescribed manner
constitutes the proof of origin for claiming preferential tariff treatment on
imports into India. Therefore, a claim supported by a valid Origin Declaration
shall be processed without requiring Form-I.
2.1.2
Form-I 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. In
this regard, Board 's letter F. No. 15021/18/2020-(ICD) dated 13. 11.2020 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 information specified in Form-I may be
sought from the importer under section 28DA, read with rule 5 of CAROTAR, 2020.
2.1.4
Under the India-U K CETA, the
importer is not required to obtain confidential information from the exporter
or producer. Non-furnishing of such information shall not, by itself, be a ground
for denying preferential tariff treatment. The importer shall furnish the
information made available by the exporter or producer.
2.1.5
Where the available
information is insufficient to determine origin, verification may be
(b) Subsequent imports of
identical goods
2.2.1
Section
28DA(11) permits an earlier
determination denying preferential tariff treatment to be applied to subsequent
imports of identical goods from the same producer or exporter, unless
sufficient information is furnished 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 descript
ion, tariff classification, exporter, producer or technical characteristics.
Before applying an earlier determination, the importer shall be given an
opportunity to furnish additional information relating to such subsequent import
consignments. Where the information establishes that the goods satisfy 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 of officers under their jurisdiction and the trade and
ensure its uniform implementation.
4. Difficulties, if any, i n implementing this Circular may be brought to the notice
of the Board.
F.No. CBIC-15021170 /2026-ICD-CBIC