The CBIC issued Circular No. 02/2022-Customs dated January 19’2022 regarding alignment of Authorized Economic Operator (“AEO”) Circular No. 33/2016 and 54/2020 with Customs Administration of Rules of Origin Under Trade Agreements Rules, 2020 (“CAROTAR 2020”) implemented vide dated September 21, 2020.

It is clarified that with the insertion of Section 28 DA of Customs Act, 1962 relating to procedure regarding claim of preferential rate of duty, and the issuance of CAROTAR, 2020 vide Notification No. 81/2020-Customs, these provisions prevail over dispensation extended vide para 1.5.1. (v), 1.5.2.(ix), 1.5.3.(iv) of Circular No. 33/2016- Customs and para 3(vii) of Circular No. 54/2020- Customs and the latter stand suitably aligned to the former.