The Custom Commissioner, Mumbai notified the changes for Capturing additional details for Certificate of Origin (COO) as per Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 in Bill of Entry.
The Public Notice issued by the Custom Office Mumbai invited the attention of Importers, Exporters, Customs Brokers, Shipping Lines/ Agents, Logistics Service Providers, CFSs Custodians, Trade, Customs Staff and all other stakeholders to ICES Advisory No. 34/2020 dated September 17, 2020 issued by Directorate General of Systems and Data Management, CBIC.
The notice further invited the attention to CBIC’s Notification No.-81/2020 – Customs (N.T.) dated August 21, 2020 and JNCH’s Public Notice No. 114 dated September 10, 2020 on the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
The Regulations apply to import of goods into India where the importer makes a claim of preferential rate of duty in terms of a trade agreement. In terms of the Regulations, to claim preferential rate of duty under a trade agreement, the importer or his agent shall be required to file certain declarations at the time of filing Bill of Entry.
In consonance with the regulations various changes will come into effect in ICES w.e.f September 21, 2020.
Firstly, whenever an FTA/PTA Notification is claimed, it will be mandatory to declare the item wise details as per the BE_SW_INFO_TYPE table of the Bill of Entry. These additional declarations capture the requirement stipulated in the aforesaid Regulations.
Secondly, the relevant document pertaining to Certificate of Origin under that PTA/FTA will have to be mandatorily uploaded on eSanchit and the IRN should be declared in the supporting document table for that specific item. Details of PTA/FTA Notifications and corresponding COO document code mapping along with description.
Thirdly, if imported goods are transported directly from the country of origin and not through another country, then the COO code itself can be given in the Transit Country field. In case of transport through different countries, the country code of that country should be indicated in the Transit country field.
“As per the requirement of the above Regulations, for these items, a self-declaration will have to be made by the importer in the Bill of Entry,” the Notice said.
Further, the COO should be mandatorily defaced before the Out of Charge (OOC) at the port of import. An option is already available in the TSK and SUP roles for confirming defacement of supporting documents in System, wherever required.
With effect from September 21, 2020, marking defacement of each COO uploaded for a Bill of Entry will be mandatory, without which Out of Charge would not be allowed to be given in the system.
The Public Notice announced that the changes will come into effect from September 21, 2020. Trade and other stakeholders are advised to refer to the new BE message format for filing the Bills of Entry with effect from September 21, 2020.
Subscribe Taxscan Premium to view the Judgment