TaxTMI 
TaxTMI 
Procedure Regarding Claim of Preferential Concessions and Certificate of Origin of Goods under the Asia-Pacific Trade Agreement
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....ties. - An authority or authorities designated by the Government of the exporting APT A Participating State (hereinafter referred to as "Issuing Authority") shall issue the Certificates of Origin. 2. Certificate of Origin. - (1) The Certificates of Origin.- (a) shall be on an ISO A4 size paper in conformity with the specimen text set out in Annexure A, which shall be printed in English. (b) shall bear a unique reference number separately given by each place of office of issuance, (c) shall be issued manually or electronically by the Issuing Authority of the exporting APTA Participating State at the time of exportation or within three working days from the date of shipment. (d) shall be valid for one year from the date of issuance. (e)....
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....ficate of Origin. (v) Where the origin of a product is not in doubt, the discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the Customs authority at the port or place of importation for the purpose of carrying out the formalities for importing the products shall not ipso-facto invalidate the Certificate of Origin, if it does in fact correspond to the said products. 4. Supporting documents of direct transportation. - Under sub-rule (b) of rule 6 of the said rules, where the goods are transported through the territory outside the APTA Participating States, the following documents shall be presented to the Customs authorities at the port of import, namely :- ....
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....of whether the subject goods are originating or not, should be completed and the result should be communicated to the Issuing Authority within six months. (c) While the process of the verification is being undertaken, the provisions of sub-paragraph (iii) shall be applied. (v) In the cases where the Customs authority in India does not receive any reply within four months after the making of the request, the Customs authority may deny the claim for preferential treatment and in case the reply does not supply enough information to confirm the authenticity of the documents or the origin of the goods, the concerned authorities shall resolve the issue through bilateral consultation within three months, failing which the preferential treatment ....