Chapter 01 - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 (From Rule 1 to Annexure - C)
Certificate of origin submission required for preferential tariff claims; late acceptance allowed for force majeure and validity compliance. Submission of the certificate of origin is required at lodging of the import declaration to claim preferential tariff, except for retrospectively issued certificates which are governed by applicable Indian law. Certificates must be submitted within their validity period; late presentation may be accepted where delay results from force majeure or other valid reasons and where the goods were imported before certificate expiry. The customs authority may request information or documents relating to origin in accordance with law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certificate of origin submission required for preferential tariff claims; late acceptance allowed for force majeure and validity compliance.
Submission of the certificate of origin is required at lodging of the import declaration to claim preferential tariff, except for retrospectively issued certificates which are governed by applicable Indian law. Certificates must be submitted within their validity period; late presentation may be accepted where delay results from force majeure or other valid reasons and where the goods were imported before certificate expiry. The customs authority may request information or documents relating to origin in accordance with law.
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