In force · As amended up to 2026-08
18. Certificate of originof goods issued (but not merely attested) by a recognised Chamber of Commerce, or by[1] [an Indian or British Consular officer, or by an Indian or British] Trade Commissioner or Agent.
19. Receipt for payment of customs duty issued by a customs authority.
18. Receipt of a Railway or Steamship company granted to a consignor in acknowledgment of goods entrusted to the company for transport.
19. Receipt granted by the Posts and Telegraphs Department.
Source: India Code