Section 12 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
12. The following time limit for the presentation of the certificate be observed:
(a)The validity of the certificate of origin shall be twelve months from the date of its issuance.(b)Certificate of origin must be submitted to the Customs Authority within the validity period.
