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C/O Form D is issued with the Appendix II issued with this Circular is applicable from November 01, 2022.
The proof of origin shall be valid for a period of 12 months for origin certification purposes, from the date of issuance or, making out, and must be submitted to the customs authority of the importing Member State within that period.
Where the proof of origin is submitted to the customs authority after the expiration of the time limit for its submission, such proof of origin is still to be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter.
In other cases of belated presentation, the customs authority of the importing Member State may accept such proof of origin provided that the goods have been imported before the expiration of its validity period.
The Circular takes effect on July 16, 2022.
