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2. Where a Certificate of Origin (Form D) has not been issued as provided for in paragraph 1 due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively after the declared shipment date but no longer than one (1) year from the date
It is expected that a certificate of origin should be issued prior to the transport document date. If a certificate of origin issued after the transport document date, such as after bill of lading date, it must be marked with "issued retrospectively" or "issued retroactively" statement.
Certificates of Origin Issued Retrospectively. Notwithstanding Article 16 (10) of this Chapter, a Certificate of Origin may exceptionally be issued after exportation of the products to which it relates if it was not issued by the time of exportation because of special circumstances.
Modification. The exporter or its authorised agent should request the reissuance of a certificate of origin if a certificate of origin contains incorrect information, and the invalidation of the original certificate.
CO is a certificate issued by a competent authority of the exporting country that certifies the origin of the goods. There are 2 types of certificates which are Preferential Certificate of Origin (PCO) and Non-Preferential Certificate of Origin (NPCO).
(b) In exceptional cases where a Certificate of Origin has not been issued at the time of exportation or soon thereafter due to in-voluntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but not longer than one year from the date of shipment, bearing the words “ISSUED RETROACTIVELY”.
ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form D) may be issued retroactively, in accordance with paragraph 2 of Rule 10 of Annex 8 of the ATIGA, the “Issued
