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Obligations of Exporter or Producer
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....um information requirements, as referred to in Annexure-A, and supporting information and documents, as referred to in rule 18 for the issuance of a Certificate of Origin pursuant to the procedure established by the issuing body or authority, as appropriate, in the exporting Party, consistent with the provisions of these rules. (2) Any exporter or producer who incorrectly represents any materia....
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....on of the good, including but not limited to breakup of costs relating to material(s), labour, other overheads and any other relevant elements such as profits and related components for at least five years from the date of issue of the Certificate of Origin. The exporter or producer shall, upon request of the issuing body or authority, of the exporting Party or the customs administration of the im....