https://www.taxtmi.com/acts?id=56656 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. en-us Wed, 14 Oct 2026 14:48:19 +0530 Wed, 14 Oct 2026 16:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56656 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. Act-Rules Customs Wed, 14 Oct 2026 14:48:19 +0530 https://www.taxtmi.com/acts?id=56656