Rule 15 - Issuance of certificate of origin - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

15 . Issuance of certificate of origin. - (1) The products eligible for preferential treatment shall be supported by a certificate of origin as per the format in Annexure C to the rules, issued by the issuing authority. (2) The certificate of origin shall be in International Organisation for Standardisation (ISO) A4 size paper. (3) The certificate of origin issued by the issuing authority shall indicate the relevant rules and applicable percentage of local value added content in space provided for that purpose in the certificate of origin. (4) Each certificate of origin issued by the issuing authority shall bear a unique serial number. (5) The certificate of origin shall be made in English. (6) The certificate of origin shall comprise one original and three copies,- (a) the original copy shall be forwarded, together with the triplicate, by the exporter to the importer; (b) only the original copy will be submitted by the importer to the customs authority at the port or place of importation; (c) the duplicate shall be retained by the issuing authority in the beneficiary country; (d) the triplicate shall be retained by the importer; and (e) the quadruplicate shall be retained by the exporter. (7) No erasures and superimpositions shall be allowed on the certificate of origin, the alterations if any, shall be made by striking out the errors and making any addition required and such alterations shall be approved and certified by an official authorised to sign the certificate of origin, and unused spaces shall be crossed out to prevent any subsequent addition. (8) The certificate of origin shall be issued at the time of exportation, or within seven working days from the date of shipment whenever the product to be exported can be considered originating in the beneficiary country but under exceptional cases, where a certificate of origin has not been issued at the time of exportation or within seven working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the certificate of origin may be issued retrospectively but not later than one month from the date of shipment, bearing the words ISSUED RETROSPECTIVELY in box 4 of the certificate of origin, and the issuing authority shall also record reasons in writing stating the exceptional circumstances due to which the certificate has been issued retrospectively. (9) In the event of theft, loss or destruction of a certificate of origin, the exporter may apply in writing to the issuing authority which issued it for a certified true copy of the original and the triplicate, to be made on the basis of the export documents in his possession bearing the endorsement of the words CERTIFIED TRUE COPY , (in lieu of the original certificate) in box 4 of the certificate of origin and this copy shall bear the date of the original certificate of origin, and the certified true copy of a certificate of origin shall be issued not later than one year from the date of issuance of the original certificate of origin and on the condition that the exporter provides to the relevant issuing authority the quadruplicate.