Page 109 - ELT_1st September 2020_Vol 373_Part 5

2020 ] NOTIFICATIONS N103

28DA of the Customs Act, 1962 (52 of 1962), the Central Government hereby
makes the following rules, namely :-
1. Short title, commencement and application. - (1) These rules
may be called the Customs (Administration of Rules of Origin under
Trade Agreements) Rules, 2020.
(2) They shall come into force on 21st day of September, 2020.
(3) They shall apply to import of goods into India where the im-
porter makes claim of preferential rate of duty in terms of a trade agree-
ment.
2. Definitions. - (1) In these rules, unless the context otherwise
requires, -
(a) “Act” means the Customs Act, 1962 (52 of 1962);
(b) “Preferential rate of duty” means rate at which customs duty
is charged in accordance with a trade agreement;
(c) “Preferential tariff treatment” means allowing preferential
rate of duty to goods imported into India in accordance with
a trade agreement;
(d) “Rules of Origin” means rules notified for a trade agreement
in terms of sub-section (1) of section 5 of the Customs Tariff
Act, 1975 (51 of 1975);
(e) “Tariff notification” means notification issued under sub-
section (1) of section 25 of the Act specifying preferential
rates of customs duty in accordance with a trade agreement;
(f) “Verification” means verifying genuineness of a certificate of
origin or correctness of the information contained therein in
the manner prescribed by the respective Rules of Origin;
(g) “Verification Authority” means the authority in exporting
country or country of origin, designated to respond to verifi-
cation request under a trade agreement.
(2) The words and expressions used herein and not defined in the-
se rules but defined in the Act shall have the same meanings respectively
as assigned to them in the Act.
3. Preferential tariff claim. - (1) To claim preferential rate of du-
ty under a trade agreement, the importer or his agent shall, at the time of
filing bill of entry, -
(a) make a declaration in the bill of entry that the goods qualify
as originating goods for preferential rate of duty under that
agreement;
(b) indicate in the bill of entry the respective tariff notification
against each item on which preferential rate of duty is
claimed;
(c) produce certificate of origin covering each item on which
preferential rate of duty is claimed; and
(d) enter details of certificate of origin in the bill of entry,
namely :

EXCISE LAW TIMES  1st September 2020  109