01 CUSTOMS LAW
Proposed legislative changes in the Customs Act
Proof of origin
Section 28DA of the Customs Act is amended to include various
types of proof of origin as may be provided in accordance with
trade agreements, such as certificate of origin, declaration and
self-certification.
Comments: Section 28DA of the Customs Act
requires an importer making claim for preferential duty to submit
certificate of origin and furnish information as may be required by
the customs. New trade agreements entered by India such as one with
Mauritius and with Member States of the European Free Trade
Association, i.e., Iceland, Liechtenstein, Norway, and Switzerland
that provides for 'Origin Declaration'1 instead
of a 'Certificate of Origin'. Hence, provisions have been
aligned with such trade agreements.
