CAROTAR or Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 is a set of rules regarding the ‘country of origin’ aspect of imports. It came into force in September this year. Under these rules, importers have to furnish proof of 35% of value addition in goods imported under Free Trade Agreements to avail duty benefits under the agreement. Recently, the CBIC instructed its field officers to streamline the verification of certificates of origin under these rules.

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