Rule 19 - Obligation of the Exporter or Producer or Manufacturer or Approved Exporter - 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

19. Obligation of the Exporter or Producer or Manufacturer or Approved Exporter. - (1) The Exporter or Producer or Manufacturer or Approved Exporter shall submit minimum required information, as referred in sub-rule (1) of rule 17, and supporting documents for issue of Certificate of Origin as per procedure followed by the Issuing Authority in the exporting Party only in cases where a good conforms to the origin-related requirements of these rules. (2) Any Exporter or Producer or Manufacturer or Approved Exporter who falsely represents any material information relevant to the determination of origin of a good shall be liable to be penalised under the domestic laws of the exporting Party. (3) The Exporter or Producer or Manufacturer or Approved Exporter shall keep the minimum required information, as referred in sub-rule (1) of rule 17, and supporting documents for a period no less than five (5) years, starting from the end of the year of the date of its issue. (4) For the purpose of determination of origin, the Exporter or Producer or Manufacturer or Approved Exporter applying for a Certificate of Origin or Origin Declaration under this agreement shall maintain appropriate commercial accounting records for the production and supply of goods qualifying for preferential treatment and keep all commercial and customs documentation relating to the material used in the production of the good, for at least five years from the date of issue of the Proof of Origin. (5) These obligations also apply to suppliers who provide the Exporter or Producer or Manufacturer or Approved Exporter with the declarations certifying the originating status of the goods supplied. (6) The Exporter or Producer or Manufacturer or Approved Exporter shall upon request of the competent authority of the exporting Party where the Proof of Origin or the origin declaration has been issued, make available records for inspection to enable verification of the origin of the good. (7) The Exporter or Producer or Manufacturer or Approved Exporter shall not deny any request for a verification visit, agreed between the competent authority of the exporting party and the customs administration of the importing Party, in terms of this rule. Any failure to consent to a verification visit shall be liable for a denial of preferential benefits claimed under the Agreement. (8) The Exporter or Producer or Manufacturer or Approved Exporter shall undertake to notify all parties to whom the Certificate or statement was given of any change that could affect its accuracy or validity.