Home Acts & Rules Customs Origin of Goods - Rules 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 This
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Rule 17 - Documents for application of Proof of Origin - 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, 2021Extract 17. Documents for application of Proof of Origin . (1) For the issue of a Certificate of Origin, the final producer, manufacturer or exporter of the good shall present, or submit electronically through the approved channel, to the issuing authority of the exporting Party (a) set of minimum information requirements referred to in Annex 6 in whichever form or format as may be required by the competent authority; and (b) the corresponding commercial invoice or other documents necessary to establish the origin of the good. (2) In case of origin declaration, approved exporter should maintain the documents referred to in paragraph 1 of this rule. (3) The description of the good and its tariff classification in the minimum required information, shall correspond with the description of the good in the commercial invoice. (4) The Issuing Authority may apply a risk management system in order to selectively conduct pre-export verification of the minimum required information filed by an Exporter or Producer or Manufacturer or Approved Exporter. The verification may, at the discretion of the issuing authority, include methods such as obtaining detailed cost sheets, and conducting a factory visit.
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