Annexure-B - PROCEDURE FOR ISSUANCE AND PRESENTATION OF CERTIFICATE OF ORIGIN UNDER THE DUTY FREE TARIFF PREFERENCE SCHEME FOR LEAST DEVELOPED COUNTRIES - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008

Annexure-B PROCEDURE FOR ISSUANCE AND PRESENTATION OF CERTIFICATE OF ORIGIN UNDER THE DUTY FREE TARIFF PREFERENCE SCHEME FOR LEAST DEVELOPED COUNTRIES For the purpose of implementing the Rules of Origin for the Duty Free Tariff Preference Scheme for Least Developed Countries, the under-mentioned procedure on the issuance and presentation of the Certificate of Origin and other related administrative matters shall be followed: Authorities 1. The certificate of origin issued by the Government authorities designated by the Government of the exporting Beneficiary country (hereinafter referred as "Issuing Authority") would only be accepted. Issuance of Certificate of Origin 2. The certificate of origin shall be on A4 size paper, completed in English and in conformity to the specimen as shown in Annexure - 'A'. 3. The certificate of origin shall comprise of one original and three copies of the following colours: Original -blue Duplicate -white Triplicate -white Quadruplicate -white 4. Each certificate of origin shall bear a reference number separately given by each place or office of issuance. 5. The Issuing Authority while retaining the duplicate copy shall provide the original copy and remaining two copies to the exporter. The original copy together with the triplicate shall be forwarded by the exporter to the importer for submission of the original copy to the Customs Authority at the port or place of importation. The triplicate shall be retained by the importer and the quadruplicate shall be retained by the exporter. Implementation of the provisions 6. The certificate of origin issued by the Issuing authority in the exporting country shall indicate the relevant rules and applicable criteria in Box 8. 7. Neither erasures nor superimpositions shall be allowed on the certificates of origin. Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorized to sign the certificate of origin and certified by the Issuing authority. Unused spaces shall be crossed out to prevent any subsequent addition. 8. The certificate of origin shall be issued by the relevant Issuing Authority of the exporting country at the time exportation, or within 3 working days from the date of shipment, whenever the products to be exported can be considered originating in that country within the meaning of the rules of origin for the Scheme. 9. In exceptional cases where a certificate of origin has not been issued at the time of exportation or within 3 working days from the date of shipment due to involuntary errors or omissions or other valid causes, the certificate of origin may be issued retroactively but no longer than 45 days from the date of shipment, bearing the word "Issued Retroactively" 10. 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 triplicate to be made on the basis of the export documents in their possession bearing the endorsement of the word "CERTIFIED TRUE COPY" (in lieu of the original certificate) in Box 12 of the certificate of origin. This copy shall bear the date of the original Certificate of origin. The certified true copy of a certificate of origin shall be issued within the validity period of the original Certificate of origin and on the condition that the exporter provides to the relevant Issuing Authority the quadruplicate copy. The validity of certified true copy of the certificate of origin would be the same as that of the original certificate so issued. Presentation at the time of Importation 11. The original certificate of origin shall be submitted to the Customs Authorities at the time of lodging the import entry for the products concerned. 12. The following time limit for the presentation of the certificate be observed: a) The validity of the certificate of origin shall be twelve months from the date of its issuance. b) Certificate of origin must be submitted to the Customs Authority within the validity period. 13. Where the certificate of origin is submitted after the expiration of the validity of the certificate of origin, such certificate is still to be accepted when failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter. 14. In all cases, the relevant Customs Authority in India may accept such certificate of origin provided that the products have been imported before the expiry of the validity of the certificate of origin. 15. The discovery of minor discrepancies between the statements made in the certificate of origin and those made in the documents submitted to the Customs Authority of India for the purpose of carrying out the formalities for clearance of import, the products shall not ipso facto invalidate the certificate of origin, if it does in fact correspond to the said products. 16. In cases where the Certificate of Origin is rejected by the Custom Authorities in India, the original Certificate of Origin shall be returned to the issuing authority within a reasonable period but not exceeding two (2) months. The grounds for denial of preferential tariff treatment shall be duly notified to the importer and the Issuing Authority. Verification 17. The Customs Authorities of India may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the product in question or of certain parts thereof through designated nodal authority as per the procedure laid down under the said Duty Free Tariff Preference Scheme. Special Cases 18. When destination of all or parts of all or parts of the products exported to specified port is changed, before or after their arrival in India, the following rules shall be observed: a) If the products have already been submitted to the Customs Authority in the specified importing port , the certificate of origin shall by a written application of the importer ,be endorsed to this effect for all or parts of products by the said Authority and the original returned to the importer. b) If the changing of destination occurs during transportation to India as specified in the certificate of origin, the exporter shall apply in writing concerned Customs Authority, accompanied with the issued certificate of origin, for the new destination. 19. For the purpose of implementing the provisions of rule 7 of the Rules of Origin, the following shall be produced to the customs authority of India at the time of importation: a) a through Bill of Lading issued in the exporting country; b) a certificate of origin issued by the Issuing Authority of the exporting beneficiary country; c) a copy of the original commercial invoice in respect of the product; and d) supporting documents in evidence that other requirements of rule 7 have been complied with. ****