Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius (From Rule 1 to ANNEXURE- 6)
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
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Origin documentation obligations require exporters to retain records, allow verification visits, and risk losing preferential treatment. Rule 19 requires Exporters, Producers, Manufacturers and Approved Exporters to submit minimum information and supporting documents for a Certificate of Origin only where goods meet origin criteria, retain commercial and customs records for at least five years from issue of the Proof of Origin, make records available for inspection on request, notify recipients of changes affecting certificates, and permit verification visits; false representations attract penalties and refusal of verification may lead to denial of preferential benefits.
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.
Origin documentation obligations require exporters to retain records, allow verification visits, and risk losing preferential treatment.
Rule 19 requires Exporters, Producers, Manufacturers and Approved Exporters to submit minimum information and supporting documents for a Certificate of Origin only where goods meet origin criteria, retain commercial and customs records for at least five years from issue of the Proof of Origin, make records available for inspection on request, notify recipients of changes affecting certificates, and permit verification visits; false representations attract penalties and refusal of verification may lead to denial of preferential benefits.
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