Section 14 in The Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009
14. The following time limit for the presentation of the AIFTA Certificate of Origin shall be observed :-
(a)the AIFTA Certificate of Origin shall be valid for twelve months from the date of its issuance;(b)the AIFTA Certificate of Origin shall be submitted to the Customs Authority of the importing party within its validity period:(c)where the AIFTA Certificate of Origin is submitted to the relevant Customs Authority of the importing party after the expiration of its validity period, such AIFTA Certificate of Origin shall be accepted, if failure to observe the time limit was as a result of force majeure or any other cause beyond the control of the exported; and(d)in all cases, the relevant Customs Authority in the importing party may accept such AIFTA Certificate of Origin provided that the products have been imported before the expiry of the validity of that AIFTA Certificate of Origin.
