46A1.09
(a)
| (i) | If any goods that require a certificate of origin and visa to qualify for preferential tariff treatment on importation into the US are imported without a certificate of origin and a visaed invoice having been issued in other circumstances the those specified elsewhere in these rules and the exporter following upon a request from the importer prepares a certificate of origin an applies for the issue of a visa in respect of such goods, such exporter shall submit the application for the issue of a visa in writing to the office of the Controller where the goods were exported, stating fully the circumstances in which the goods were exported without a certificate of origin an a visaed invoice. |
| (ii) | Such application shall be supported by— |
| (aa) | a complete certificate of origin and an application for a visa; |
| (bb) | a fresh commercial invoice and a copy thereof certified by the exporter to be true copies of the invoice issued when the goods were exported; |
| (cc) | copies of the bill of entry export, commercial invoice, bill of lading or air waybill or other transport document relating to the shipment and proof of the identity of the goods ordered and received in the US; |
| (dd) | proof that the goods comply with the provisions of origin and other requirements of the relevant US enactments; |
| (ee) | the request from the importer. |
(b)
| (i) | The officer designated to perform the administration of the rules of origin function at the office of the Controller may investigate the books, accounts and other documents kept by the exporter and manufacturer and may conduct such other investigations he deems necessary for the purposes of determining whether the goods exported qualified for the issue of a visa. |
[Rule 46A1.09(b)(i) substituted by paragraph (x) of Notice No. R. 1472 of 2017]
| (ii) | If the officer decides to issue the visa, he shall stamp and sign the original and duplicate of the fresh set of commercial invoices as prescribed in rule 46A1.05, but shall endorse in capital letters below the impression the words "ISSUED RETROSPECTIVELY", and affix his signature thereto; |
| (iii) | the certificate of origin and the application for a visa must also be endorsed "ISSUED RETROSPECTIVELY" in the block for official use. |
