Proof of origin requirements govern preferential tariff claims, documentation validity, retrospective certification, corrections, duplicate certificates and shipment coverage. Preferential tariff treatment requires a Proof of Origin through a Certificate of Origin or an eligible origin declaration. The proof must identify ... Summary
Customs Tariff (Determination of Origin of Goods Under the Free Trade Agreement Between India and New Zealand) Rules, 2026
Proof of origin requirements govern preferential tariff claims, documentation validity, retrospective certification, corrections, duplicate certificates and shipment coverage.
Preferential tariff treatment requires a Proof of Origin through a Certificate of Origin or an eligible origin declaration. The proof must identify originating goods, contain prescribed information, remain valid for 12 months, and be submitted under importing customs procedures. Retrospective issuance is permitted only in exceptional circumstances within 12 months after importation and requires the prescribed endorsement and explanation. A certified true copy may replace a lost, stolen, or accidentally destroyed Certificate of Origin during its original validity period.
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