¹[14. Proof of Origin.- (1) For products originating in a Party and fulfilling the requirements of these rules, the proof of origin of an exported product shall be provided through any of the following means, namely:-

(a) a paper Certificate of Origin in electronic or hard copy format issued by a competent authority referred to in rule 15;

(b) a fully digitised Certificate of Origin issued by a competent authority and exchanged by a mutually developed electronic system under rule 33;

(c) an origin declaration made out by an approved exporter referred to in rule 34.

(2) A Certificate of Origin shall be valid for twelve months from the date of issue in the exporting Party.

(3) The Certificate of Origin shall be submitted to the Customs Administration of the importing Party in accordance with the procedures applicable in that Party.]

Notes:

1. Inserted by the Notification No. 39/2022-Customs (N.T.) dated 30.04.2022.