Changes in Capturing Additional Details for Certificate of Origin as per Customs Notified by Maharashtra Customs

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The Commissioner of Customs, Nhava Sheva, Maharashtra vide Public Notice No. 120/2020 dated September 17th, 2020 has notified changes in 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.

Attention has been invited to ICES Advisory No. 34/2020 dated September 17th, 2020 issued by Directorate General of Systems and Data Management, CBIC.

Reference is also invited to the CBIC Notification No. 81/2020 – Customs (N.T.) dated August 21st, 2020 and JNCH’s Public Notice No. 114 dated September 10th, 2020 on the subject Regulations. These Regulations apply to import of goods into India where the importer makes 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 same, following changes will come into effect in ICES w.e.f September 21st, 2020:

Additional details in the Bill of Entry for capturing mandatory declarations while claiming PTA/FTA notifications for any item: 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, as mentioned in the Annexure 1. These additional declarations capture the requirement stipulated in the aforesaid Regulations.

Further, for each such item, in respect of which a PTA/FTA Notification is claimed, following things will be mandatory:

The relevant document pertaining to Certificate of Origin (“COO”) 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 have been given in the Annexure 2.

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 Transit Country field. In case of transport through different country, the country code of that country should be indicated in 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 as –

“I/We declare that these goods qualify as originating goods for preferential rate of duty under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified vide Customs Notification No. 81/2020 – Customs (N.T.) dated August 21st, 2020”.

This declaration is codified as CUF02 in ICES. This declaration can be filed in the BE_STATEMENT table for every item where FTA/PTA Notification is claimed.

Mandatory defacing of documents before out of charge: 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 the defacement of supporting documents in System, wherever required. With effect from September 21st, 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 system.

The above changes will come into effect from September 21st, 2020. Trade and other stakeholders are advised to refer to the new BE message format for filing the Bills of Entry w.e.f. September 21st, 2020.

The Complete Notice can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/PUBLIC-NOTICE-NO.-120-2020.pdf

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