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    <description>Certificate of Origin issuance and alteration procedures require exporters or producers to forward the Certificate to the importer; originals may be required. Alterations are allowed only by striking out errors, adding required information, and obtaining approval and certification from the authorised signatory and issuing body, or by issuing a replacement. Certificates must be issued prior to or within five working days of exportation, but may be issued retrospectively in exceptional circumstances marked &quot;ISSUED RETROSPECTIVELY&quot; with recorded reasons; retrospective issuance is permitted up to twelve months from shipment. Loss or destruction permits issuance of a &quot;CERTIFIED TRUE COPY&quot; with the same validity.</description>
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