Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 › Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020

Rule 4. Origin related information to be possessed by importer

Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020

Official text

Rule 4. Origin related information to be possessed by importer. — The importer claiming preferential rate of duty shall-

(a) possessinformation, as indicated in Form I, to demonstrate the manner in which country of origin criteria, including the regional value content and product specific criteria, specified in the Rules of Origin, are satisfied, and submit the same to the proper officer on request.

(b) keep all supporting documents related to Form I for at least five years from date of filing of bill of entry and submit the same to the proper officer on request.

(c) exercise reasonable care to ensure the accuracy and truthfulness of the aforesaid information and documents.

Judgments on Rule 4

  • Rajasthan Metals vs Union Of India & Ors — Delhi High Court, 28 Apr 2026. Unincorporated treaty provisions cannot override national law, and Customs authorities retain full jurisdiction under Section 28 of the Customs Act, 1962 to issue show cause notices alleging fraud, misrepresentation or…
  • Covestro India Private Limited vs Assistant Commissioner Of Custome… — Bombay High Court, 16 Apr 2026. A Commissioner of Customs cannot, by public notice, dilute the benefits of free trade agreements or obliterate the law or CBIC circulars; instructions on such trade-agreement matters flow solely from the CBIC under…
  • M/S M.D. Overseas Private Limited vs Union Of India & Ors. — Delhi High Court, 13 Sep 2024. A proper officer cannot mechanically impose a 100% PD Bond or Bank Guarantee pending certificate-of-origin verification; absent recorded grounds under Section 18(1) and compliance with the Section 28DA/CAROTAR…
  • Shri Santosh Kumar Senapati vs Kolkata-Prev — CESTAT, 27 Apr 2026. Where Certificates of Origin issued by the exporting country's authorities have been verified and certified correct, the DRI has no authority to question them, and in the absence of even an iota of evidence of…