Rule 20 - Obligation of the Exporter or Producer or Manufacturer - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates) Rules, 2022

20. Obligation of the Exporter or Producer or Manufacturer .- (1) The exporter or producer or manufacturer shall submit the minimum required information, as referred in clause (b) of sub-rule (1) of rule 18, and supporting documents for the issue of the Certificate of Origin as per the procedures followed by the issuing authority in the exporting Party only in cases where a product conforms to the Rules of Origin provided in these rules. (2) Any exporter or producer or manufacturer who falsely represents any material information relevant to the determination of origin of a product shall be liable to be penalised under the laws and regulations of the exporting Party. (3) The exporter or producer or manufacturer shall keep the minimum required information, as referred in clause (b) of sub-rule (1) of rule 18, and supporting documents for a period not less than five years, starting from the end of the year of the date of its issue. (4) For the purpose of the determination of origin, the exporter or producer or manufacturer applying for a Certificate of Origin or Origin Declaration under these rules shall maintain appropriate commercial accounting records for the production and supply of products as well as relevant records and documents from the suppliers qualifying for preferential treatment and keep all commercial and customs documentation relating to the material used in the production of the product, including breakup of costs relating to material, labour, other overheads, and any other relevant elements such as profits and related components for at least five years from the date of issue of the Certificate of Origin. (5) The exporter or producer or manufacturer shall, upon request of the competent authority of the exporting Party where the Certificate of Origin has been issued, make available records for inspection to enable verification of the origin of the product. (6) The exporter or producer or manufacturer shall not deny any request for a verification visit, agreed between the competent authority of the exporting Party and the competent authority of the importing Party, under the terms of rule 22. Any failure to consent to a verification visit shall be grounds for a denial of preferential benefits claimed under these rules. (7) The exporter or producer or manufacturer shall undertake to notify the issuing authority, customs authorities and the importer of any change that could affect its accuracy or validity.