Customs Tariff (Determination of Origin of Goods Under Comprehensive Economic and Trade Agreement Between India and the United Kingdom of Great Britain and Northern Ireland) Rules, 2026
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Record keeping obligations for preferential tariff claims require importers, producers, and exporters to retain origin evidence and supporting records. Record keeping obligations apply to claims for preferential tariff treatment under the origin rules. An importer must retain and provide on request the import documentation, including any origin declaration or certificate of origin relied upon, together with records necessary to show originating status, for at least four years from importation or longer if required by law. A producer or exporter must keep similar records for five years from issuance or completion of the origin declaration, or longer if specified by the exporting Party.
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.
Record keeping obligations for preferential tariff claims require importers, producers, and exporters to retain origin evidence and supporting records.
Record keeping obligations apply to claims for preferential tariff treatment under the origin rules. An importer must retain and provide on request the import documentation, including any origin declaration or certificate of origin relied upon, together with records necessary to show originating status, for at least four years from importation or longer if required by law. A producer or exporter must keep similar records for five years from issuance or completion of the origin declaration, or longer if specified by the exporting Party.
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