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of <h1>Steps for Issuing Certificate of Origin under Duty Free Tariff Preference Scheme for Least Developed Countries</h1> The procedure for issuing and presenting a Certificate of Origin under the Duty Free Tariff Preference Scheme for Least Developed Countries involves specific steps. The certificate, issued by designated authorities in the exporting country, must be on A4 paper in English and include an original and three copies. It must be issued at exportation or within three days, with retroactive issuance allowed under certain conditions. The original certificate is submitted to Customs at import, valid for twelve months. Minor discrepancies do not invalidate it. Customs may verify authenticity, and rejected certificates must be returned within two months. Special provisions apply for changes in destination.
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