Rules 5 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 5 to 8 of CAROTAR 2020 say what happens after an importer claims a preferential rate of duty and the officer is not convinced that the goods qualify. They cover the officer's request to the importer, the verification request to the exporting country, the rejection of claims for identical goods and the general provisions at the end.
This article reads the rules as amended up to Notification No. 14/2025-Customs (N.T.) dated 18 March 2025 (CBIC text dated 21 September 2020 read with that notification; no official consolidated text exists). Later notifications should be checked. The 2025 amendment replaced "certificate" with "proof" in rule 6(1), so the rules now speak of a "proof of origin".
The officer may ask the importer for information and documents, and the importer has ten working days to supply them. If the answer is missing or insufficient, the officer sends a verification request through a nodal office to the Verification Authority of the exporting country. Preferential treatment may be suspended while verification runs, and the claim may be denied if the exporting country does not respond in time.
Rule 5: the officer asks the importer first
Rule 5(1) applies where, during customs clearance or afterwards, the proper officer has reason to believe the origin criteria in the respective Rules of Origin have not been met. The officer may then seek information and supporting documents from the importer "in terms of rule 4", that is, the information in Form I that the importer must possess. Our article on rules 1 to 4 explains that duty to hold records.
The sub-rules then run as follows.
- Rule 5(2): the importer must provide the information or documents within ten working days from the date they are sought.
- Rule 5(3): if the material satisfies the officer that the origin criteria are met, the officer accepts the claim and informs the importer in writing within fifteen working days from the date of receipt of the information and documents.
- Rule 5(4): if the importer fails to respond by the due date, or the material is insufficient to conclude that the criteria are met, the officer forwards a verification proposal under rule 6 to the nodal officer nominated for the purpose.
- Rule 5(5): the Principal Commissioner of Customs or the Commissioner of Customs may, for reasons recorded in writing, disallow the claim without further verification where the importer relinquishes the claim, or where the information on record is sufficient proof that the goods do not meet the origin criteria.
A practical point: the ten working days run from the date the request is "sought", so the importer's team should log the date the request is received and calendar the deadline at once. A late or thin reply sends the file straight to verification.
If the claim has already been challenged and the notice is in your hands, our legal dispute resolution support can help prepare the reply.
Rule 6: the verification request
Rule 6(1) lets the proper officer, during clearance or afterwards, request verification of the proof of origin from the Verification Authority (the authority in the exporting country or country of origin designated to respond under the trade agreement, as rule 2(1)(g) defines it). There are three grounds.
| Clause | Ground |
|---|---|
| (a) | Doubt about the genuineness or authenticity of the proof of origin, for reasons such as a mismatch of signatures or seal against the specimens received from the exporting country |
| (b) | Reason to believe the origin criterion stated in the proof has not been met, or the claim is invalid |
| (c) | Verification on a random basis, as due diligence to check whether the goods meet the criteria claimed |
The proviso restricts clause (b): such a request may be made only where the importer failed to provide the information sought under rule 5 by the due date, or the information given was insufficient. It must seek specific information from the Verification Authority that is needed to determine origin.
Rule 6(2): if the information received is incomplete or non-specific, a request for additional information or a verification visit may be made, in the manner provided in the Rules of Origin of the trade agreement concerned.
Rule 6(3): the response timeline brought to the Verification Authority's notice is the one prescribed in the trade agreement, or, if the agreement has none, sixty days from the request being communicated.
Rule 6(4): where verification under clause (a) or (b) starts during customs clearance:
- preferential tariff treatment may be suspended until verification concludes;
- the Verification Authority is told the reasons for suspension when the request is made; and
- the officer may, on the importer's request, provisionally assess and clear the goods if the importer furnishes a security amount equal to the difference between the duty provisionally assessed under section 18 and the preferential duty claimed. See our article on section 18.
Rule 6(5): every verification request goes through a nodal office designated by the Board.
Rule 6(6): if the information requested is received within the timeline, the officer must conclude verification within forty five days of receipt, or within such extended period as the Principal Commissioner or Commissioner allows. Where the Rules of Origin prescribe a timeline for finalising verification, that timeline applies.
Rule 6(7): the officer may deny the claim without further verification where the Verification Authority fails to respond within the prescribed timelines, does not provide the information in the manner required, or where the information on record is sufficient proof that the goods do not meet the origin criteria.
Timeline at a glance
| Step | Period printed | Rule |
|---|---|---|
| Importer supplies information | Ten working days from the request | 5(2) |
| Officer accepts claim in writing after satisfactory reply | Fifteen working days from receipt | 5(3) |
| Verification Authority responds | As in the trade agreement, else sixty days from communication | 6(3) |
| Officer concludes verification after receiving the reply | Forty five days, or extended period allowed | 6(6) |
Rule 7: identical goods
Under rule 7(1), once it is determined that goods from an exporter or producer do not meet the origin criteria, the Principal Commissioner or Commissioner may, without further verification, reject other preferential claims for identical goods from the same exporter or producer, whether filed before or after that determination.
Rule 7(2) protects the importer in two ways. The importer must be told the reasons in writing, including details of the cases in which it was established that identical goods from that exporter or producer failed the criteria. And preferential treatment is restored, with prospective effect, once it is shown on the basis of information and documents that the manufacturing or other origin-related conditions have been modified so as to meet the Rules of Origin.
Example. Asha Textiles imports a consignment of cotton fabric from Koval Mills abroad. Verification shows the Koval Mills fabric does not meet the origin criteria. A second importer, Ridge Trading, has a pending claim for identical fabric from Koval Mills. Under rule 7, the senior officer may reject that claim without a fresh verification, but must give Ridge Trading written reasons.
Rule 8: miscellaneous
- 8(1): if an importer does not provide the information by the rule 5 due date, or is shown not to have exercised reasonable care about accuracy and truthfulness, the officer must verify assessment of all subsequent bills of entry with a preferential claim under section 17(2). Compulsory verification stops once the importer shows reasonable care, as section 28DA requires, through adequate record-based controls.
- 8(2): where the importer suppressed facts, made a wilful mis-statement or colluded with the seller or another person to obtain undue benefit of a trade agreement, the claim is disallowed and the importer is liable to penal action under the Act or any other law in force.
- 8(3): if these rules conflict with the Rules of Origin of a trade agreement, the Rules of Origin prevail to the extent of the conflict.
- 8(4): the Central Government may relax these rules by notification for such classes of persons as it considers necessary.
For the parent provision, read our article on section 28DA. The agreement-specific timelines sit in each agreement's Rules of Origin; see our overviews for Japan and Korea.
Need help with an origin verification?
If an officer has sought origin documents or a verification request has been raised against your consignment, a structured reply within the printed periods matters. Our team can review the file and help you respond through legal dispute resolution.
Key takeaways
- The importer has ten working days to respond to a rule 5 request; the officer has fifteen working days to accept after a satisfactory reply.
- Verification requests go through a nodal office and, where the agreement is silent, the exporting country has sixty days to respond.
- Preferential treatment may be suspended during verification, with provisional clearance against security on the importer's request.
- A claim may be denied without further verification if the Verification Authority does not respond or the record already proves non-compliance.
- Rule 7 lets the senior officer reject claims for identical goods from the same exporter or producer, with written reasons and prospective restoration.
Read next
- Rules 1–4 of CAROTAR 2020: preferential tariff claim, proof of origin and origin information
- Section 28DA of the Customs Act: claim of preferential rate of duty under a trade agreement
- Rules 11 and 12 of the Customs Valuation Rules, 2007: rejection of declared value
- India-Japan CEPA rules of origin overview
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.