The CBIC vide Notification No. 25/2021-Customs, dated March 31, 2021 has notified the implementation of India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (“CECPA”) for providing exemption under duty Customs on several goods imported into India from Mauritius. The India-Mauritius CECPA will come into effect from April 01, 2021.
Further, the CBIC vide Notification No. 38/2021-Customs (N.T.), dated March 31, 2021 has issued the ‘Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021’ effective from April 01, 2021.
The Notification No. 25/2021-Customs, dated March 31, 2021 can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs25-2021.pdf;jsessionid=522E8DD504DC2B07CB7E2E1BE2AE6835
The Notification No. 38/2021-Customs (N.T.), dated March 31, 2021 can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-nt2021/csnt38-2021.pdf;jsessionid=ABD0A20155A8C5AE8875D7223DD6809F