What does issued retrospectively mean on a GSP Form A certificate of origin?

GSP Form A certificate of origin should be issued on or before date of shipment stated on the transport document. 

If it is issued a later date than the date of shipment, then Form A certificate should bear " issued retrospectively" stamp. 

On my previous articles, I have explained some important points in regards to certificates of origin. 

If you have not read my past posts and you need further information regarding certificates of origin, I recommend you to read my following articles:
Today I want to clarify the meaning of issued retrospectively term on a GSP Form A certificate of origin.

Issued Retrospectively

GSP Form A is a special type of certificate of origin. As it grants discounted tariff rates to the goods in subject to export import transaction, it has more strict regulations comparing to ordinary certificates of origin.

According to GSP rules Form A certificate of origin should be issued on or before the date of shipment stated on the transport document.

For example, if port to port sea shipment has been effected, issuance date of the Form A C/O should show an earlier date comparing to shipped on board date indicated on the bill of lading.

But GSP rules also allow issuance of Form A certificate after shipment with the condition to include retrospective statement on the Form A certificate of origin. 

Let me quote related European Union GSP rule here:

Statement on origin issued retrospectively
A statement on origin may exceptionally be made out after exportation (retrospective statement) on condition that it is presented in the European Union Member State of declaration for release for free circulation no longer than two years after the export.
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