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of <h1>Certificates of Origin Valid for One Year; Each Item Must Independently Qualify for Preferential Treatment Under 2015 Customs Tariff Rules</h1> The Customs Tariff Rules of 2015 outline the validity and application of certificates of origin under the Duty Free Tariff Preference Scheme for Least Developed Countries. A certificate of origin is valid for one year from issuance. When multiple items are declared on a single invoice and certificate, each must independently qualify for preferential treatment. If any item is deemed ineligible, it will not impact the preferential tariff or customs clearance of the other eligible items listed on the same certificate.
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