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Issuance of certificate of origin

Rule 15 - Customs - Rule 15 - 15. .- (1) The products eligible for preferential treatment shall be supported by a certificate of origin as per the format in Annexure C to the rules, issued by the issuing authority. (2) The certificate of origin shall be in International Organisation for Standardisation (ISO) A4 size paper. (3) The certificate of origin issued by the issuing authority shall indicate the relevant rules and applicable percentage of local value added content in space provided for th .....

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(c) the duplicate shall be retained by the issuing authority in the beneficiary country; (d) the triplicate shall be retained by the importer; and (e) the quadruplicate shall be retained by the exporter. (7) No erasures and superimpositions shall be allowed on the certificate of origin, the alterations if any, shall be made by striking out the errors and making any addition required and such alterations shall be approved and certified by an official authorised to sign the certificate of origin, .....

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