MANU/CUCR/0052/2020

Ministry : Ministry of Finance

Department/Board : CBIC Customs

Circular No. : 53/2020-Customs

Date : 08.12.2020

Notification/ Circulars Referred : Notification no. 29/2015-cus (N.T.), dated 10.03.2015 MANU/CUSN/0028/2015;Notification no. 96/2008-Cus, dated 13.08.2008 MANU/CUST/0162/2008

Citing Reference:
Notification no. 29/2015-cus (N.T.), dated 10.03.2015 MANU/CUSN/0028/2015  Referred

Notification no. 96/2008-Cus, dated 13.08.2008 MANU/CUST/0162/2008  Referred

To

The Principal Chief Commissioner/Chief Commissioner of Customs,
Ahmedabad/Bengaluru/Chennai/Delhi/Kolkata/Mumbai-I/Mumbai-II/Mumbai-III Zone.
The Principal Chief Commissioner/Chief Commissioner of Customs (Preventive),
Delhi/Patna/Tiruchirapalli.
The Principal Chief Commissioner/Chief Commissioner of Central Goods and Service Tax,
Bhopal/Bhubaneshwar/Guwahati/Hyderabad/
Meerut/Nagpur/Pune/Thiruvananthpuram/Visakhapatnam.

Madam/Sir,

Third Party Invoicing in case of Preferential Certificates of Origin issued in terms of DFTP for "wholly obtained goods"

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".

2. It 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 same has been discontinued after implementation of CAROTAR, 2020.

3. The matter has been examined. The notification no. 29/2015-cus (N.T.), dated 10.03.2015 is silent upon 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 som........