Rule 16
1. Each Party shall require that the Issuing Authority/Body, manufacturer, producer, exporter, importer, and their authorised representatives maintain for a period of not less than three years after the date of exportation or importation, as the case may be, all records relating to that exportation or importation which are necessary to demonstrate that the good for which a claim for preferential tariff treatment was made qualifies for preferential tariff treatment. Such records may be in electronic form.
2. Information relating to the validity of the Certificate of Origin shall be furnished upon request of the importing Party by an official authorised to sign the Certificate of Origin and certified by the appropriate Issuing Authority/Body.
3. Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of Certificates of Origin purposes only. (1)
ORIGIN VERIFICATION
Rule 17
1. The Customs Authority of the importing Party may verify the eligibility of a good for preferential tariff treatment in accordance with its domestic laws, regulations or administrative practices.
2. If the Customs Authority of the importing Party has reasonable doubts as to the authenticity or accuracy of the information included in the Certificate of Origin or other documentary evidence, it may:
(i) institute retroactive checking measures to establish the validity of the Certificate of Origin or other documentary evidence of origin;
(ii) request information from the relevant importer of a good for which preferential tariff treatment was claimed; and
(iii) issue written requests to the Issuing Authority/Body of the exporting Party for information from the exporter or producer.
3. A request for information in accordance with Paragraph 2(iii) shall not preclude the use of the verification visit provided for in Rule 18.
4. The recipient of a request for information under Paragraph 2 shall provide the information requested within a period of 90 days from the date the written request is made.
5. The Customs Authority of the importing Party shall provide written advice as to whether the goods are eligible for preferential tariff treatment to all the relevant parties within 60 days from receipt of information necessary to make a decision.
VERIFICATION VISIT
Rule 18
1. If the Customs Authority of the importing Party wishes to undertake a verification visit, it shall issue a written request to the Issuing Authority/Body of the exporting Party at least 30 days in advance of the proposed verification visit.
2. If the Issuing Authority/Body of the exporting Party is not a government agency, the Customs Authority of the importing Party shall notify the Customs Authority of the exporting Party of the written request to undertake the verification visit.
3. The written request referred to in Paragraphs 1 and 2 shall at a minimum include:
(i) the identity of the Customs Authority issuing the request;
(ii) the name of the exporter or the producer of the exporting Party whose good is subject to the verification visit;
(iii) the date the written request is made;
(iv) the proposed date and place of the visit;
(v) the objective and scope of the proposed visit, including specific reference to the good subject to the verification; and
(vi) the names and titles of the officials of the Customs Authority or other relevant authorities of the importing Party who will participate in the visit.
4. The Issuing Authority/Body of the exporting Party shall notify the exporter or producer of the intended verification visit by the Customs Authority or other relevant authorities of the importing Party and request the exporter or producer to:
(i) permit the Customs Authority or other relevant authorities of the importing Party to visit their premises or factory; and
(ii) provide information relating to the origin of the good.
5. The Issuing Authority/Body shall advise the exporter or producer that, should they fail to respond by a specified date, preferential tariff treatment may be denied.
6. The Issuing Authority/Body of the exporting Party shall advise the Customs Authority of the importing Party within 30 days of the date of the written request from the Customs Authority of the importing Party whether the exporter or producer has agreed to the request for a verification visit.
7. The Customs Authority of the importing Party shall not visit the premises or factory of any exporter or producer in the territory of the exporting Party without written prior consent from the exporter or producer.
8. The Customs Authority of the importing Party shall complete any action to verify eligibility for preferential tariff treatment and make a decision within 150 days of the date of the request to the Issuing Authority/Body under Paragraph 1. The Customs Authority of the importing Party shall provide written advice as to whether goods are eligible for preferential tariff treatment to the relevant parties within ten days of the decision being made.
9. Parties shall maintain the confidentiality of information classified as confidential collected in the process of verification and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The information classified as confidential may only be disclosed to those authorities responsible for the administration and enforcement of origin determination. (2)
SUSPENSION OF PREFERENTIAL TARIFF TREATMENT
Rule 19
1. The Customs Authority of the importing Party may suspend preferential tariff treatment to a good that is the subject of an origin verification action under this Annex for the duration of that action or any part thereof.
2. The importing Party may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.
3. In the event that a determination is made by the Customs Authority of the importing Party that the good qualifies as an originating good of the exporting Party, any suspended preferential tariff treatment shall be reinstated.
Rule 20
When the destination of any goods exported to a specified Party is changed after their export from the exporting Party, but before clearance by the importing Party, the exporter, manufacturer, producer or its authorised representative shall apply in writing to the Issuing Authority/Body for a new Certificate of Origin for the goods changing destination. The application shall include the original Certificate of Origin relating to the goods.
Rule 21
For the purpose of implementing Article 14 (Direct Consignment) of Chapter 3 (Rules of Origin) where transportation is effected through the territory of any non- Party, the following shall be provided to the Customs Authority of the importing Party:
(i) a through Bill of Lading issued in the exporting Party;
(ii) a Certificate of Origin issued by the relevant Issuing Authority/Body of the exporting Party, unless not required pursuant to Rule 12.2 or Rule 14;
(iii) a copy of the original commercial invoice in respect of the good; and
(iv) supporting documents in evidence that the requirements of Article 14 (Direct Consignment) of Chapter 3 (Rules of Origin) have been complied with.
Rule 22
1. The Customs Authority of the importing Party may accept Certificates of Origin in cases where the sales invoice is issued either by a company located in a third country or by an exporter for the account of that company, provided that the goods meet the requirements of Chapter 3 (Rules of Origin).
2. The words "SUBJECT OF THIRD-PARTY INVOICE (name of company using the invoice)" shall appear on the Certificate of Origin.
ACTION AGAINST FRAUDULENT ACTS
Rule 23
When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the government authorities concerned shall co-operate in the action to be taken in the respective Party against the persons involved, in accordance with the Party's respective laws and regulations.
GOODS IN TRANSPORT OR STORAGE
Rule 24
Originating goods which are in the process of being transported from the exporting Party to the importing Party, or which are in temporary storage in a bonded area in the importing Party, should be accorded preferential tariff treatment if they are imported into the importing Party on or after the date of entry into force of this Agreement, subject to the submission of a Certificate of Origin issued retroactively to the Customs Authority of the importing Party and subject to domestic laws, regulations or administrative practices of the importing Party.
SETTLEMENT OF DISPUTES
Rule 25 (3)
1. In the case of a dispute concerning origin determination, classification of goods or other matters, the government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Parties for information.
2. If no settlement can be reached bilaterally, the dispute may be referred to the ROO Sub-Committee established pursuant to Article 18 (Sub-Committee on Rules of Origin) of Chapter 3 (Rules of Origin).
Appendix 1. Minimum data requirements — application for a certificate of origin
The minimum data to be included in an application for a Certificate of Origin are:
| 1. Exporter details | The name, address and contact details of the exporter |
| 2. Shipment details (a separate application must be made for each shipment) | (i) Consignee name and address (ii) Sufficient details to identify the consignment, such as importer’s purchase order number, invoice number and date and Air Way Bill or Sea Way Bill or Bill of Lading (iii) Port of Discharge, if known |
| 3. Full description of goods | (i) Detailed description of the goods, including HS Code (6-digit level), and if applicable, product number and brand name (ii) The relevant origin conferring criteria |
| 4. Exporter’s Declaration | Declaration completed by the exporter or its declaration authorised representative, signed and dated, and annotated with the signatory’s name and designation. The declaration shall include a statement that the details provided in the application are true and correct |
Appendix 2. Minimum data requirements — certificate of origin
The minimum data to be included in the Certificate of Origin are:
| 1. Exporter details | The name and address and contact details of the exporter |
| 2. Shipment details (a Certificate of Origin can only apply to a single shipment of goods) | (i) Consignee name and address; (ii) Sufficient details to identify the consignment, such as importer’s purchase order number, invoice number and date and Air Way Bill or Sea Way Bill or Bill of Lading; (iii) Port of Discharge, if known |
| 3. Full description of goods | (i) Detailed description of the goods, including HS Code (6-digit level), and if applicable, product number and brand name; (ii) The relevant origin conferring criteria; (iii)FOB Value (1) |
| 4. Certification by Issuing Authority/Body | Certification by the Issuing Authority/Body that, based on the evidence provided, the goods specified in the Certificate of Origin meet all the relevant requirements of Chapter 3 (Rules of Origin) |
| 5. Certificate of Origin number | A unique number assigned to the Certificate of Origin by the Issuing Authority/Body |
Chapter 4. Customs Procedures
Article 1. Objectives
The objectives of this Chapter are to:
(a) ensure predictability, consistency and transparency in the application of customs laws and regulations of the Parties;
(b) promote efficient, economical administration of customs procedures, and the expeditious clearance of goods;
(c) simplify customs procedures; and
(d) promote co-operation among the customs administrations of the Parties.
Article 2. Scope
This Chapter applies, in accordance with the Parties' respective laws, regulations and policies, to customs procedures applied to goods traded among the Parties.
Article 3. Definitions
For the purposes of this Chapter:
(a) customs law means such laws and regulations administered and enforced by the customs authority of each Party concerning the importation, exportation, and transit/transhipment of goods, as they relate to customs duties, charges, and other taxes, or to prohibitions, restrictions, and other similar controls with respect to the movement of controlled items across the boundary of the customs territory of each Party; and
(b) customs procedures means the treatment applied by the customs administration of a Party to goods, which are subject to that Party's customs law.
Article 4. Customs Procedures and Facilitation
1. Each Party shall ensure that its customs procedures and practices are predictable, consistent, transparent and facilitate trade, including through the expeditious clearance of goods.
2. Customs procedures of each Party shall, where possible and to the extent permitted by its customs law, conform with the standards and recommended practices of the World Customs Organization.
3. The customs administration of each Party shall review its customs procedures with a view to their simplification to facilitate trade.
Article 5. Customs Co-operation
1. To the extent permitted by its domestic law, the customs administration of each Party may, as deemed appropriate, assist the customs administration of each other Party, in relation to:
(a) the implementation and operation of this Chapter;
(b) developing and implementing customs best practice and risk management techniques;
(c) providing, where possible, prior notice of changes to laws, regulations, and relevant procedures and guidelines that would affect the operation of this Agreement;
(d) simplifying and harmonising customs procedures;
(e) advancing technical skills and the use of technology; and
(f) application of the Agreement on Customs Valuation.
2. Subject to available resources, the customs administrations of the Parties may, as deemed appropriate, explore and undertake co-operation projects, including:
(a) capacity building programmes to enhance the capability of customs personnel of ASEAN Member States; and
(b) technical assistance programmes to facilitate the Parties' development and implementation of Single Windows.
Article 6. Use of Automated Systems
1. The customs administration of each Party, where applicable, shall endeavour to have its own system that supports electronic customs transactions.
2. In implementing initiatives, the customs administration of each Party shall take into account the relevant standards and best practices recommended by the World Customs Organization, taking into consideration the available infrastructure and capabilities of each Party.
Article 7. Valuation
The Parties shall determine the customs value of goods traded among them in accordance with the provisions of the Agreement on Customs Valuation. (1)
Article 8. Advance Rulings
1. Each Party, through its customs administration or other relevant authorities, to the extent permitted by its domestic laws, regulations and administrative determinations, on the application of a person described in Paragraph 2(a), shall provide in writing advance rulings in respect of the tariff classification, questions arising from the application of the principles of the Agreement on Customs Valuation and/or origin of goods.
2. Where available, each Party shall adopt or maintain procedures for advance rulings, which shall:
(a) provide that an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of the goods in question;
(b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to process an application for an advance ruling;
(c) provide that its customs administration may, at any time during the course of an evaluation of an application for an advance ruling, request that the applicant provide additional information within a specified period;
(d) provide that any advance ruling be based on the facts and circumstances presented by the applicant, and any other relevant information in the possession of the decision-maker; and
(e) provide that an advance ruling be issued to the applicant expeditiously, within the period specified in each Party's domestic laws, regulations or administrative determinations.
3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Paragraph 2(c) is not provided within the specified period.
4. Subject to Paragraphs 1 and 5 and where available, each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory for three years from the date of that ruling, or such other period as specified in that Party's domestic laws, regulations or administrative determinations.
5. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law (including human error), the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact or circumstance on which the ruling is based.
6. Where an importer claims that the treatment accorded to an imported good should be governed by an advance ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.
Article 9. Risk Management
1. The Parties shall administer customs procedures so as to facilitate the clearance of low-risk goods and focus on high-risk goods. To enhance the flow of goods across their borders the customs administration of each Party shall regularly review these procedures.
2. Where a customs administration of a Party deems that the inspection of goods is not necessary to authorise clearance of the goods from customs control, that Party shall endeavour to provide a single point for the documentary or electronic processing of those goods.
Article 10. Confidentiality
1. Nothing in this Chapter shall be construed to require any Party to furnish or allow access to confidential information pursuant to this Chapter, the disclosure of which it considers would:
(a) be contrary to the public interest as determined by its legislation;
(b) be contrary to any of its legislation including, but not limited to, legislation protecting personal privacy or the financial affairs and accounts of individual customers of financial institutions;
(c) impede law enforcement; or (d) prejudice legitimate commercial interests, which may include competitive position, of particular enterprises, public or private.
2. Where a Party provides information to another Party in accordance with this Chapter and designates the information as confidential, the Party receiving the information shall maintain the confidentiality of the information, use it only for the purposes specified by the Party providing the information, and not disclose it without the specific written permission of the Party providing the information.
Article 11. Enquiry Points
1. Each Party shall designate one or more enquiry points to address enquiries from interested persons concerning customs matters, and shall make available on the internet and/or in print form, information concerning procedures for making such enquiries.
2. Each Party shall publish on the internet and/or in print form all statutory and regulatory provisions and any customs administrative procedures applied or enforced by its customs administration, not including law enforcement procedures and internal operational guidelines.
Article 12. Consultations
The customs administrations of the Parties will encourage consultation with each other regarding significant customs issues that affect goods traded among the Parties.
Article 13. Review and Appeal
1. Each Party shall ensure that the importers in its territory have access to administrative review within the customs administration that issued the decision subject to review or, where applicable, the higher authority supervising the administration and/or judicial review of the determination taken at the final level of administrative review, in accordance with the Party's domestic law.
2. The decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing.
3. The level of administrative review may include any authority supervising the customs administration of a Party.
Chapter 5. Sanitary and Phytosanitary Measures
Article 1. Objectives
The objectives of this Chapter are to:
(a) facilitate trade among the Parties while protecting human, animal or plant life or health in the territory of each Party;
(b) provide greater transparency in and understanding of the application of each Party's regulations and procedures relating to sanitary and phytosanitary measures;
(c) strengthen co-operation among the competent authorities of the Parties which are responsible for matters covered by this Chapter; and
(d) enhance practical implementation of the principles and disciplines contained within the SPS Agreement.
Article 2. Scope
This Chapter shall apply to all sanitary and phytosanitary measures of a Party that may, directly or indirectly, affect trade among the Parties.
Article 3. Definitions
For the purposes of this Chapter:
(a) competent authorities means those authorities within each Party recognised by the national government as responsible for developing and administering the various sanitary and phytosanitary measures within that Party;
(b) international standards, guidelines and recommendations shall have the same meaning as set out in paragraph 3 of Annex A to the SPS Agreement;
(c) sanitary or phytosanitary measure shall have the same meaning as set out in paragraph 1 of Annex A to the SPS Agreement; and
(d) SPS Agreement means the Agreement on the Application of Sanitary and Phytosanitary Measures in Annex 1A to the WTO Agreement.
Article 4. General Provisions
1. Each Party affirms its rights and obligations with respect to each other Party under the SPS Agreement.