https://www.taxtmi.com/acts?id=11564 Certificates of Origin under APTA must be issued by designated Issuing Authorities on prescribed A4 forms, bear unique reference numbers, be issued at export or within three working days, and are valid for one year; originals must be submitted to Customs within validity, with exceptions for force majeure. Customs may seek retroactive verification from the issuing authority when authenticity or origin is doubtful, may suspend preferential treatment pending verification, and procedural timelines require prompt replies and completion of verification within specified periods, failing which preferential claims may be denied. en-us Fri, 13 Aug 2010 17:40:57 +0530 Fri, 13 Aug 2010 17:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11564 Certificates of Origin under APTA must be issued by designated Issuing Authorities on prescribed A4 forms, bear unique reference numbers, be issued at export or within three working days, and are valid for one year; originals must be submitted to Customs within validity, with exceptions for force majeure. Customs may seek retroactive verification from the issuing authority when authenticity or origin is doubtful, may suspend preferential treatment pending verification, and procedural timelines require prompt replies and completion of verification within specified periods, failing which preferential claims may be denied. Act-Rules Customs Fri, 13 Aug 2010 17:40:57 +0530 https://www.taxtmi.com/acts?id=11564