Issuance of the Certificate of Origin
A certificate of origin is said to be issued retrospectively if it is issued after the goods to which it relates to have already been exported. This could be a result of delays in processing of paper work, nature of goods especially where they are perishable among other. The Manual on the Application of the COMESA Rules of Origin 3.10 provides for such issuance as follows:
- A registered exporter makes an application in writing to the designated authority stating the reasons for such an issue and attaches in his application, copies of the export documentation of the products to which the Certificate relates.
- A Certificate of Origin will be issued retrospectively if an application is made within three months from the date of exportation of the products.
- A Designated Competent Authority will issue a certificate after exportation/ retrospectively if:
- No Certificate of Origin was issued at the time of exportation;
- The Certificate contained involuntary clerical or typing errors or involuntary omissions; and
- Any other unforeseen circumstances relating to the issuance of the Certificate of Origin as accepted by the designated authority.
- The issuing authority must insert and endorse the following insert in Box 5 of the form: “ISSUED RETROSPECTIVELY”
Student Activities
- Distinguish between the criteria under the EAC Rules of Origin, 2015 and the COMESA Rules of Origin,
- Computation of ex-factory cost using an example and clearly explaining the difference between ex-factory cost and ex-factory/works price.
Assignment
- Give five examples of processes that do not confer origin.
- Discuss the meaning of retrospective issuance of Certificates of Origin and the situations under which a COMESA Certificates of Origin may be issued retrospectively.
- What consists of a unit of qualification under the COMESA Rules of Origin? Discuss how this concept is not contradicted when consignments have to be split.