Notification No. 112/2022-Customs (N.T.) dated 22 December 2022

Key Pointers – 

• The Rules shall come into force on the 29th day of December, 2022.
• The Certificate of Origin shall be forwarded by the exporter or producer to the importer. The customs administration may require the original copy. The Certificate of Origin shall be issued prior to or within five working days of the date of exportation.
• For the issue of a Certificate of Origin, the exporter or producer of the goods shall present, or submit electronically through the approved channel, to the issuing body or authority of the exporting Party.
• A Certificate of Origin shall not be required if the importing Party has waived the requirement or does not require the importer to present a Certificate of Origin, as per their national laws.
• For the purposes of determining whether goods imported into the territory of a Party from the territory of the other party qualify as originating goods, the customs administration of the importing Party may conduct a verification process by proceeding in sequence, when required.
• If the verification under rule 26 establishes non-compliance of the goods with the rules of origin, duties shall be levied in accordance with the laws and regulations of the importing Party.
• In accordance with rule 25, the customs administration of the importing Party shall grant preferential tariff treatment for an originating good of the exporting Party which, on the date of entry into force of these rules
• In accordance with rule 25, the customs administration of the importing Party shall grant preferential tariff treatment for an originating good of the exporting Party which, on the date of entry into force of these rules.