Circular No.ES/48/2020-21 14th April, 2020
To: Members of the Council
Sub: ACC- COVID-19 Facilitation measures-procedure for assessment in cases of non submission of Original Country of Origin Certificates
Air Cargo Complex (Sahar) has issued Public Notice No. 61/2020 dated 9th April, 2020 providing facilitaion on procedures for assessment in cases of non submission of Original Country of Origin Certificates. In this regard, JNCH had also issued Public Notice No.46/2020 dated 7th April, 2020
Due to the unprecedented situation caused by COVID-19 pandemic, followed by the lockdown resulting in temporary inability for receipt of physical copy of Country of Origin Certificate (COOC), the Trade / Importers had approached the ACC and requested the following:
Clearance of goods against the photocopy of COOC which they have received electronically from the exporter / supplier overseas.
Not insisting for original COOC temporarily for claiming duty exemption under FTA/PTA Rules.
The matter was considered under Section 18 of the Customs Act, 1962 and also keeping in view DGFT Trade Notice No. 62/2019-20 dated 6th April, 2020, CBIC Circular Nos. 17/2020–Cus dated 3rd April, 2020 and 38/2016-Cus dated 22nd August, 2016.
To facilitate Trade while safeguarding the interest of Revenue in this unprecedented situation, ACC Customs has issued following procedures which may be adopted.
In cases where the importer cannot produce original COOC for verification and debiting against the particular BOE, the importer may exercise the option of provisional assessment under Section 18 of the Customs Act, 1962.
The Assessing Group Deputy/ Asstt. Commissioner may allow clearance of goods provisionally on the basis of photocopy of COOC, subject to the conditions mentioned below. - (i) For the purpose of provisional assessment, the importer shall submit Bond or Undertaking (in lieu of Bond) in case of eligible categories as mentioned in Board Circular No. 17/2020 dated 3rd April, 2020.
(ii) As far as security is concerned in addition to the categories of importers mentioned at Sl.Nos. 1 and 3 in the Table of
para 3 of CBIC Circular No. 38/2016 dated 22.08.2016, in exercise of the powers conferred under clause 5 (c) of the para 3 of the said Circular, it is provided as follows (Relevant extract is given):-
Details of the Class of Importer and amount of security (as a percentage of differential duty) are given below:
1) Status Holder under the FTP 2015-20 - 0%
2) Importer having availed in FY 2019-20 the Country of Origin benefit from the same country and from the same supplier and no irregularity having been noticed therein - 0%
3) Other importer - 100%
The importers availing this facility of provisional assessment shall ensure that the Undertaking furnished in lieu of Bond as per Circular No. 17/2020- Cus dated 3rd April, 2020 is duly replaced with a proper Bond on or before 7th May, 2020.
Each Group/Section shall maintain a record of all such cases of relaxation from taking Bond.
The option of either executing Bank Guarantee or giving Revenue deposit for purpose of security will be of the importer.
In case of any difficulty, members may kindly contact the Additional Commissioner of Customs, Import, ACC, Mumbai .
Members are requested to make a note of the above.