PUBLIC NOTICE NO. 88 /2020

File No.CUS/AG/PN/6/2020-A/G-OIo cOMMR-Cus-IMP-1-ZONE-I-MUMBA DIN-20216 I77 0o 00000 tos 60 OFFICE OF THE COMMISsIONER OF CuSTOMS (IMPORT-I. NEW CUSTOM HOUSE, BALLARD ESTATE MUMBAL400 001 Date: 06.01.2021 PUBLIC NOTICE NO. 88 /2020 Attention of all members of Trade, Custom Brokers is invited to Board Circular No. 53/2020- Customs issued vide F.No.21000/11/2013-Director (1CD) dated 8.12.2020 regarding Third Party Invoicing in case of Preferential Certificates of Origin issued in terms of DFTP for "wholly obtained goods". The undersigned is directed to invite your attention to the third Party Invoicing in case of Preferential Certificates of Origin issued in terms of DFTP for "wholly obtained goods" 2. The Board has received representations from trade with regard to use of third party invoicing while claiming preferential tariff treatment in terms of Duty Free Tariff Preference Scheme for Least Developed Countries (DFTP) in respect of "wholly obtained goods". 3. lt has been learnt that Certificates of Origin (COos) issued in terms of customs notification no 29/2015-cus (N.T), dated 10.03.2015 and with third party invoicing were earlier being accepted by the proper officer but that the same has been discontinued after implementation of CAROTAR, 2020 4. The matter has been examined by the Board. The notification no 29/2015-cus (N.T), dated 10.03.2015 is silent on provisions for third party invoicing, i.e. commercial invoice for goods originating in the LDC is issued in the third country and not by the consignor in the exporting country. In some other notified preferential rules of origin, where specific provision for third party invoicing is provided, the origin of the goods is nonetheless based upon the value addition done in the country of origin alone, with Free on Board (FOB) in country of origin being the base for arriving at the local value content. 5 With regard to notification no 29/2015-cus (N.T) read with notification no. 96/2008-Cus dated 13.08.2008, which offers unilateral tariff concessions to LDC, the Board is of the view that where value of goods does not have impact on the originating status, i.e. the originating criteria is 'wholy obtained', the Certificate of Origin issued in terms of Duty Free Tariff Preference Scheme for Least Developed Countries with third

oIA/PNIOI4UZU-AIG-UIU LUMIMIR-LUD-IvIP-I-ZUNE O DIN- 2021 011 00 O 0 00o \05 60 Party commercial invoice may be accepted. This is subject to ensurinB a O TEierred to in the Certificate of Origin, and the invoice correspond to each other and tnat ne goods satisfy the applicable rules of origin. The normal due diligence to check TO authenticity of CO0 and correctness of claim should continue to be observed. Needless to state the existing stipulation of RBI in regard to third party invoicing, would apply. 6. Strict compliance of the above mentioned instructions shall be ensured by thee respective Section Heads i.e. DC/AC of the concerned Section. 7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. Difficulties faced, if any, in implementation of the Public Notice may be brought to the notice of the undersigned. Commnoji KumaR 2e3 Import 1& I1, Mumbai Customs Zone-I Commissioner of Customs, Ssionear'Re 2es Copy to: a. The Principal Chief Commissioner of Customs, Mumbai Zone-I b. The Principal Commissioner of Customs (C) C. The Commissioner of Customs (Audit) d. All Sections of Import-l/Import-I Commissionerate e. EDI Section for uploading of the same on Mumbai Customs Zone-I website f. Office Copy