Rule 17 - Presentation - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

17. Presentation .- (1) Except for the certificate of origin issued retrospectively, the original certificate of origin shall be submitted to the customs authority in India at the time of lodging the import declaration for the product for which preferential tariff is claimed: Provided that a claim for preferential treatment made on the basis of a certificate of origin issued retrospectively shall be granted subject to and in accordance with the law for the time being in force in India. (2) The certificate of origin shall be submitted within its validity period. (3) The certificate of origin submitted to the customs authority at port of importation after the expiration of the period specified in sub-rule (1) of rule 16, shall be accepted for the purpose of claiming preferential tariff when the failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter: Provided that in all cases, the customs authority at the port of importation shall accept such certificate of origin if the products have been imported before the expiry of the validity period of the said certificate of origin. (4) The customs authority may request an importer for information or documents relating to the origin of imported product in accordance with the law for the time being in force in India.