INSTRUCTIONS FOR COMPLETING THE CERTIFICATE OF ORIGIN FORM i. The forms may be completed by any process provided that the entries are indelible and legible. ii. Neither erasures nor superimposition should be allowed on the certificate, any alterations should be made by striking out the erroneous entries and making any additions required. iii. If warranted by export trade requirements, one ore more copies may be drawn up in addition to the original. iv. The following letters should be used when completing a certificate in the appropriate place: P for goods wholly produced {rule2.1 (a) } M for goods to which the materials content criterion applies {Rule 2.1 (b) (i) } V for goods to which the value added criterion applies {Rule 2.1 (b) (ii) and (c) } 1. 1 NB The relevant percentages applicable under the relevant Rule should also be quoted. Any person who knowingly furnishes or causes to be furnished a document which is untrue in any material particular for the purpose of obtaining a Certificate of Origin or during the course of any subsequent verification of such certificate will be guilty of an offence and the liable to penalties.