India–UK CETA: importers need not file Form-I with the Bill of Entry to claim preferential duty, CBIC clarifies

The rule CBIC restates

Each trade agreement has its own framework for determining and verifying origin; section 28DA of the Customs Act, 1962 and CAROTAR, 2020 are the domestic framework for applying it. Rule 8(3) of CAROTAR, 2020 says that where the two conflict, the Rules of Origin under the trade agreement prevail.

Form-I under the India–UK CETA

• Under the India–UK CETA, an Origin Declaration completed by the UK exporter or producer in the prescribed manner is the proof of origin. A claim supported by a valid Origin Declaration is to be processed without requiring Form-I.
• Form-I is not required to be submitted with the Bill of Entry and is not a precondition for allowing preferential tariff treatment.
• Only where the National Risk Management System interdicts the Bill of Entry for origin-related checks, and the proper officer has reason to believe the origin criteria are not met, may the relevant Form-I information be sought from the importer.
• The importer is not required to obtain confidential information from the exporter or producer. If the available information is insufficient, verification goes through the Verification Authority of the exporting Party.

Later imports of “identical goods”

Section 28DA(11) lets an earlier determination denying the preference be applied to later imports of identical goods from the same producer or exporter. The circular says goods are not identical merely because they share a description, tariff classification, exporter, producer or technical characteristics. The importer must first be given an opportunity to furnish information on the later consignments; where that shows the origin criteria are met, the earlier determination is not applied. Where the goods differ in any material fact relevant to origin, the claim is examined on its own merits.