Retrospective Certificates of Origin preserve preferential tariff entitlement when validly issued, enabling post-import claims for refunds. Rule 15(11) permits issuance of a Certificate of Origin retrospectively in exceptional cases with the words 'ISSUED RETROSPECTIVELY' and written reasons by the issuing authority, preserving origin status if authenticity is not disputed. Rule 21(3) allows importers, under domestic law, to apply for refund of excess duties where preferential treatment was not extended at import but a valid COO later establishes originating status. Minor clerical discrepancies shall not invalidate a COO if they do not affect authenticity or product correspondence, and import-time procedural formalities do not defeat a legitimately issued retrospective COO.
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.
Retrospective Certificates of Origin preserve preferential tariff entitlement when validly issued, enabling post-import claims for refunds.
Rule 15(11) permits issuance of a Certificate of Origin retrospectively in exceptional cases with the words "ISSUED RETROSPECTIVELY" and written reasons by the issuing authority, preserving origin status if authenticity is not disputed. Rule 21(3) allows importers, under domestic law, to apply for refund of excess duties where preferential treatment was not extended at import but a valid COO later establishes originating status. Minor clerical discrepancies shall not invalidate a COO if they do not affect authenticity or product correspondence, and import-time procedural formalities do not defeat a legitimately issued retrospective COO.
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