Section 15(4) in Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007
(4)The certificate of origin submitted to the customs authority of importing Party after the expiration of the validity of the certificate of origin shall be accepted for the purpose of claiming preferential tariff when the failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter:Provided that, in all cases, the customs authority authority authority authority authority authority authority of importing Party shall accept such certificate of origin, if the products have been imported before the expiry of the validity period of the said certificate of origin.
