1. A Certificate of Origin shall:
(a) be in standard A4 white paper as per the attached Form set out in Annex 3B;
(b) be forwarded by the exporter to the importer for submission to the customs authority of the importing Party;
(c) may cover one or more goods under one consignment; and
(d) be in a printed format or such other medium including electronic format.
2. Each Certificate of Origin shall bear a unique reference number affixed by the Competent Authority in the exporting party and separately given by each place or office of issuance.
3. A Certificate of Origin shall bear an official seal and signature of the Competent authority. The official seal and signature may be applied electronically.
4. In case the official seal is applied electronically, an authentication mechanism, such as QR code or a secured website, shall be included in the certificate for the certificate to be considered as an original copy.
Article 3.20. Electronic Data Origin Exchange System
For the purposes of Article 3.18 paragraph 2 (b), the Parties shall endeavor to develop an electronic system for origin information exchange between competent authorities, upon mutually agreed time framework, to ensure the effective and efficient implementation of this Chapter particularly on transmission of electronic certificate of origin and origin declaration. The Parties may also agree to exchange any other origin-related information as they deem necessary.
Article 3.21. Origin Declaration
1. For the purposes of Article 3.18 paragraph 2 (c), the Parties may implement provisions allowing each competent authority to recognize an origin declaration made by an approved exporter.
2. The competent authority of the exporting Party may authorise any exporter, (hereinafter referred to as "approved exporter"), who exports goods under this Agreement, to make out Origin Declarations, a specimen of which appears in Annex 3C (Origin Declaration) irrespective of the value of the goods concerned.
3. An exporter seeking such authorisation must offer to the satisfaction of the competent authorities all guarantees necessary to verify the originating status of the goods as well as the fulfilment of the other requirements of this Chapter.
4. The competent authorities of the exporting party may grant the status of approved exporter, subject to any conditions which they consider appropriate.
5. The competent authority shall grant to the approved exporter an authorisation number which shall appear on the origin declaration, as per Annex 3C (Origin Declaration).
6. The competent authorities of the exporting party shall share or publish the list of approved exporters and periodically update it. Each Party shall provide the other Party with detailed information on the approved exporters, such as the names, authorization numbers and contact details of the approved exporters.
7. The competent authorities shall monitor the use of the authorisation by the approved exporter.
8. An Origin Declaration (the text of which appears in Annex 3C (Origin Declaration)) shall be made out by the approved exporter by typing, stamping or printing the declaration on the invoice, the delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified. The declaration may also be hand-written; if the declaration is hand-written, it shall be written in ink in legible printed characters.
9. Origin declarations shall bear the original signature of the approved exporter in manuscript. However, an approved exporter shall not be required to sign such declarations provided that he gives the competent authority of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
10. The approved exporter making out an Origin Declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfilment of the other requirements of this Chapter.
11. The competent authority may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 3, or no longer fulfils the conditions referred to in paragraph 4 or otherwise makes an incorrect use of the authorisation.
Article 3.22. Procedure for Issuance of a Certificate of Origin
1. Certificates of Origin shall be issued by the competent authority of the exporting Party, either upon an electronic application or an application in paper form, having been made by the exporter or under the exporter's responsibility by his or her authorized representative, in accordance with the domestic regulations of the exporting Party.
2. The exporter applying for the issuance of a Certificate of Origin shall be prepared to submit at any time, at the request of the competent authority of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfillment of the other requirements of this Chapter.
3. The competent authority shall, to the best of its competence and ability, carry out proper examination to ensure that:
(a) the application and the Certificate of Origin is duly completed and signed by the authorised signatory;
(b) the originating status of the good is in conformity with the provisions of this Chapter. For this purpose, the competent authority shall have the right to call for supporting documents and to carry out inspection of the exporter's bookkeeping, premises or any other check considered appropriate; and
(c) HS Code, description, gross weight or other quantity and value conform to the good to be exported.
Article 3.23. Certificate of Origin Issued Retrospectively
1. In exceptional cases where a Certificate of Origin has not been issued prior to or at the time of shipment, due to force majeure, involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but with a validity no longer than 1 year from the date of shipment, in which case it is necessary to indicate "ISSUED RETROSPECTIVELY" in the appropriate field as detailed in Annex 3B (Certificate of Origin).
2. The provisions of this Article shall be applied to goods which comply with the provisions of this Agreement, and which on the date of its entry into force, are either in transit or are in the territory of the Parties in temporary storage under customs control.
This shall be subject to the submission to the customs authorities of the importing Party, within 6 months from the said date, of a Certificate of Origin issued retrospectively by the Competent Authority of the exporting Party together with documents, showing that the goods have been transported directly in accordance with the provisions of Article 3.14.
Article 3.24. Loss of the Certificate of Origin
1. In the event of theft, loss or destruction of a Certificate of Origin, the exporter, or its authorized representative may apply to the Competent Authority, which issued it, for a certified true copy of the original Certificate of Origin to be made out on the basis of the export documents in possession of the Competent authority.
2. The certified true copy of the original Certificate of Origin shall be endorsed with an official signature and seal and bear the words "CERTIFIED TRUE COPY" and the date of issuance of the original Certificate of Origin in appropriate field as detailed in Annex 3B (Certificate of Origin). The certified true copy of a Certificate of Origin shall be issued within the same validity period of the original Certificate of Origin.
Article 3.25. Importation by Instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of Rule 2(a) of the General Rules for the Interpretation of the Harmonized System falling within Sections XV to XXI or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single Proof of Origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 3.26. Treatment of Erroneous Declaration In the Certificate of Origin
Neither erasures nor superimposition shall be allowed on the Certificate of Origin. Any alterations shall be made by issuing a new certificate of origin to replace the erroneous one. The validity of the amended certificate of origin will be the same as the original.
Article 3.27. Treatment of Minor Discrepancies
1. The discovery of minor discrepancies between the Proof of Origin and the documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Proof of Origin, if such Proof of Origin does in fact correspond to the goods under importation.
2. Minor discrepancies include typing errors or formatting errors, subject to the condition that these minor errors do not affect the authenticity of the Proof of Origin or the accuracy of the information included in the Proof of Origin. Discrepancies in the specimen signatures or seals of the issuing competent authority shall not be regarded as minor discrepancies.
Article 3.28. Non-Submission of Proof of Origin at Time of Importation
1. Where a Proof of Origin is not submitted to the customs authority at the time of importation, upon the request of the importer, the customs authorities of the importing Party may impose the applied non-preferential customs duties, or require a guarantee equivalent to the full amount of the customs duties on that good, provided that the importer formally declares to the customs authority at the time of importation that the good in question qualifies as an originating good.
2. The importer may apply for a refund of any excess customs duties imposed or guarantee paid provided that the importer presents the required Proof of Origin referred to in paragraph 1 within its validity period.
Section D. Cooperation and Origin Verification
Article 3.29. Denial of Preferential Tariff Treatment
1. Except as otherwise provided in this Chapter, the customs authority of the importing Party may deny a claim for preferential tariff treatment or recover unpaid duties, in accordance with its laws and regulations, where:
(a) the good does not meet the requirements of this Chapter; or
(b) the importer, exporter, producer or approved exporter of the good fails or has failed to comply with any of the relevant requirements of this Chapter, or
(c) it has been established subsequent to a verification visit in Article 3.31 that the goods are not originating; or
(d) the competent or customs authority of the importing Party has not received confirmation from the customs or competent authority of the exporting Party as to the determination of the authenticity of the Proof of Origin or whether the good is originating, subsequent to a case of a verification in accordance with paragraph 4 of Article 3.30; or
(e) the exporter, producer, or the competent or customs authority of the exporting Party does not comply with the requirements of verification in accordance with Article 3.30 and Article 3.31.
2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall provide the decision in writing to the importer, that includes the reasons for the decision. The importer may, within the period provided for in the custom laws of the importing Party, file an appeal against such decision with the appropriate authority under the customs laws and regulations of the importing Party.
Article 3.30. Verification of Proofs of Origin
1. Subsequent verifications of Proofs of Origin shall be carried out at random or whenever the customs authority of the importing Party has reasonable doubts as to the authenticity of such documents, the originating status of the goods concerned or the fulfilment of the other requirements of this Chapter.
2. For the purposes of implementing the provisions of paragraph 1, the customs authority or the competent authority of the importing Party, as the case may be, shall send a verification request to the competent authority of the exporting Party by e-mail or any other means that ensure receipt, including a copy of the Proof of Origin and the reasons for the inquiry. Any other document and information obtained suggesting that the information given on the Proof of Origin is incorrect shall be sent in support of the request for verification.
3. The verification shall be carried out by the competent authority of the exporting Party. For this purpose, they shall have the right to carry out inspections at the exporter's or producer's premises, to call for any evidence, check the exporter's and the producer's records, or any other check considered appropriate related to origin and according to the Parties internal procedures.
4. The customs authority or the competent authority of the importing Party, as the case may be, requesting the verification shall be informed of the results of:
(a) the authenticity of the proof of origin within 45 days from the date of the receipt of the verification request; and
(b) within 6 months from the date of the receipt of the verification request in the case of verification of originating status of the concerned good.
These results must indicate clearly whether the documents are authentic and whether the goods concerned can be considered as originating and fulfil the other requirements of this Chapter.
5. If the customs authority or competent authority of the importing Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the goods shall be offered to the importer subject to any precautionary measures judged necessary.
6. If the customs authority or the competent authority of the importing Party, as the case may be, receives no reply within the established period or if the reply does not confirm the authenticity of the Proof of Origin, or if the reply determines that the goods were not originating, the customs authority or the competent authority may deny preferential tariff treatment to the goods covered by the Proof of Origin which is subject to verification.
Article 3.31. Verification Visits
1. Pursuant to Article 3.30, if the customs authorities or the competent authorities of the importing Party are not satisfied with the results of the verification referred to in paragraph 4 of Article 3.30, they may, under exceptional circumstances for justifiable reasons, request verification visit to the exporting Party.
2. Prior to conducting a verification visit pursuant to paragraph 1:
(a) the customs or the competent authorities of the importing Party shall, at least 40 days in advance of the proposed date of the visit, deliver a written notification to the customs or competent authorities of the other Party of their intention to conduct the verification visit. The customs or competent authority of the importing Party shall also notify the importer of the goods subject to the verification visit.
(b) the written notification mentioned in subparagraph 2(a) shall be as comprehensive as possible and shall include, among others:
(i) the name of the competent authorities issuing the notification;
(ii) the name of the producer or exporter whose premises are to be visited;
(iii) the proposed date of the verification visit and the date on which the written request is made;
(iv) the coverage of the proposed verification visit, including reference to the goods subject to the verification; and
(v) the names and designation of the officials performing the verification visit.
(c) the customs or competent authorities of the exporting Party, having agreed to the proposed date of the verification visit, shall seek to obtain the written consent of the producer or exporter whose premises are to be visited;
(d) when a written consent from the producer or exporter is not obtained within 30 days from the date of receipt of the notification pursuant to subparagraph (a), the customs authorities of the importing Party may deny preferential tariff treatment to the goods referred to in the Proof of Origin that would have been subject to the verification visit; and
(e) the competent authorities receiving the notification may postpone the proposed verification visit and notify the competent authorities of the importing Party of such intention within 15 days from the date of receipt of the notification. Notwithstanding any postponement, any verification visit shall be carried out within 60 days from the date of such receipt, or a longer period as the Parties may agree.
3. The verification visit shall be conducted jointly by both the competent or customs authorities of the Parties. The outcome of the verification visit shall be agreed upon jointly on the last day of the verification visit, and shall include a clear determination of whether or not the goods subject to such verification qualify as originating goods.
4. The results shall be communicated to the importer and producer or exporter, whose goods are subject to such verification, by the relevant customs or competent authorities.
5. Upon the issuance of the written determination referred to in paragraph 3 that the goods qualify as originating goods, the customs authorities of the importing Party shall immediately restore preferential benefits and promptly refund the duties paid in excess of the preferential duty, or release guarantees obtained in accordance with the domestic legislation of the Party.
6. Upon the issuance of the written determination referred to in paragraph 3 that the goods do not qualify as originating goods, the producer or exporter shall be allowed 30 days from the date of receipt of the written determination to provide in writing comments or additional information to its competent or custom authority regarding the eligibility of the goods for preferential tariff treatment. The final written determination shall be communicated by the competent or customs authority of the exporting Party to the producer or exporter within 30 days from the date of receipt of the comments or additional information.
Article 3.32. Record Keeping Requirement
1. For the purposes of the verification process pursuant to Articles 3.30 and 3.31, each Party shall require that:
(a) The exporter/producer/manufacturer/approved exporter retain, for a period not less than five years from the date of issuance of the Proof of Origin, or a longer period in accordance with its domestic laws and regulations, all supporting records necessary to prove that the good for which the Proof of Origin was issued was originating; and
(b) The importer shall retain, for a period not less than five years from the date of importation of the good, or a longer period in accordance with its domestic laws and regulations, all records to prove that the good for which preferential tariff treatment was claimed was originating; and
(c) The competent authority shall retain, for a period not less than five years from the date of issuance of the Proof of Origin, or a longer period in accordance with its domestic laws and regulations, all supporting records of the application for the Proof of Origin.
2. The records referred to in paragraph 1 may be maintained in any medium that allows for prompt retrieval, including but not limited to, digital, electronic, optical, magnetic, or written form.
Article 3.33. Confidentiality
1. All information related to the application of this Chapter communicated between the Parties shall be treated as confidential. It shall not be disclosed by the Parties' authorities without express permission of the person or authority providing it.
2. If a Party receives information designated as confidential in accordance with paragraph 1, the Party receiving the information may nevertheless use or disclose the information for law enforcement purposes or in the course of judicial proceedings, in accordance with the legislation of the Party.
Article 3.34. Penalties
1. Each Party shall adopt or maintain measures that provide for the imposition of civil, administrative, and, where appropriate, criminal sanctions for violations of its customs laws and regulations, including those governing tariff classification, customs valuation, rules of origin, and the entitlement to preferential tariff treatment under this Agreement.
2. Nothing contained in this Agreement shall preclude the application of the respective national legislation relating to breach of customs laws or any other law for the time being in force on the importer or exporter/producer/manufacturer/approved exporter in the territories of the Parties.
Article 3.35. Relevant Dates
The time periods set in this Chapter shall be calculated on a consecutive day basis as from the day following the fact or event which they refer to.
Article 3.36. Contact Points
Each Party shall, within 30 days of the date of entry into force of this Agreement for that Party, designate one or more contact points within its competent authority for the implementation of this Chapter and notify the other Party of the contact details of that contact point or those contact points. Each Party shall promptly notify the other Party of any change to those contact details.
Article 3.37. Mutual Assistance
1. In order to ensure the proper application of this Chapter, both Parties shall assist each other, through the competent or customs authorities, in checking the authenticity and the correctness of the information in the Proof of Origin.
2. The Party's competent authorities shall exchange, at least one month prior to the date of entry into force of this Agreement:
(a) specimen signatures and specimen of official seals of its competent authority that issues the certificates of origin, in hard copy or soft copy format. Any change in the said list shall be promptly provided in the same manner;
(b) Secure web address for the QR codes, if any, for authentication of the Certificates of Origin.
Section E. Consultation and Modifications
Article 3.38. Working Group on Rules of Origin
1. The Parties agree to establish a Working Group on Rules of Origin to oversee the implementation of this Chapter, under the Subcommittee on Trade in Goods.
2. The Working Group on Rules of Origin shall comprise of officials of the competent or customs authorities and any other relevant government agencies.
3. The Working Group on Rules of Origin may meet within one year from the date of entry into force of this Agreement or as decided by both Parties for the furtherance of the objectives of this Chapter, including to enhance mutual capacity building for smooth implementation of the procedures envisaged in this Chapter and to explore ways and means for utilising information technology-enabled services for the issue and verification of the Certificate of Origin.
4. The Working Group on Rules of Origin may refer any matter to the Subcommittee on Trade in Goods.
Article 3.39. Consultation and Modifications
1. The Parties shall consult and cooperate as appropriate through the Joint Committee to:
(a) Ensure that this Chapter is applied in an effective and uniform manner; and
(b) Discuss necessary amendments to this Chapter, taking into account developments in technology, production processes, and other related matters.
Chapter 4. CUSTOMS PROCEDURES AND TRADE FACILITATION
Article 4.1. Definitions
For the purposes of this Chapter:
(a) Authorized Economic Operator(s) (AEO) means the program which recognizes an operator involved in the international movement of goods in whatever function that has been approved by the national Customs Administration as complying with the World Customs Organization (WCO) or equivalent supply chain security standards;
(b) Customs Administration means the Federal Authority of Identity, Citizenship, Customs and Port Security for the UAE, and the Customs Department of the Mauritius Revenue Authority for Mauritius;
(c) Customs laws means provisions implemented by legislations and regulations concerning the importation, exportation, transit of goods, or any other customs procedures whether relating to customs duties, taxes or any other charges collected by the Customs Administrations, or to measures for prohibition, restriction, or control enforced by the Customs Administrations;
(d) Customs Mutual Assistance Agreement (CMAA) means the agreement that further enhances customs cooperation and exchange of information between the parties to secure and facilitate lawful trade, to be negotiated between the Parties;
(e) Customs procedure means the measures applied by the Customs Administration of a Party to goods and to the means of transport that are subject to its customs laws and regulations; and
(f) Mutual Recognition Arrangement (MRA) means the arrangement between the Parties that mutually recognize AEO authorizations that has been properly granted by one of the Customs Administrations.
Article 4.2. Scope
This Chapter shall apply, in accordance with the Parties' respective national laws, rules and regulations, to customs procedures required for clearance of goods traded between the Parties.
Article 4.3. General Provisions
1. The Parties agree that their customs law and procedures shall be transparent, non-discriminatory, consistent and avoid unnecessary procedural obstacles to trade.
2. Customs procedures of the Parties shall conform where possible, to the standards and recommended practices of the World Customs Organization.
3. The Customs Administration of each Party shall periodically review its customs procedures with a view to their further simplification and development to facilitate bilateral trade.
Article 4.4. Publication and Availability of Information
1. Each Party shall ensure that its laws, regulations, guidelines, procedures, and administrative rulings governing customs matters are promptly published, either on the Internet or in print form in the English language, to the extent possible.
2. Each Party shall designate, establish, and maintain one or more enquiry points to address enquiries from interested persons pertaining to customs matters, and shall endeavour to make available publicly through electronic means, information concerning procedures for making such enquiries.
3. Nothing in this Article or in any part of this Agreement shall require any Party to publish law enforcement procedures and internal operational guidelines including those related to conducting risk analysis and targeting methodologies.
4. Each Party shall, to the extent practicable, and in a manner consistent with its domestic law and legal system, ensure that new or amended laws and regulations of general application related to the movement, release, and clearance of goods, including goods in transit, are published or information on them made otherwise publicly available, as early as possible before their entry into force, so that interested parties have the opportunity to become acquainted with the new or amended laws and regulations.
Such information and publications shall be available in the English language, to the extent possible.
Article 4.5. Risk Management
The Parties shall adopt a risk management approach in its customs activities, based on its identified risk of goods, in order to facilitate the clearance of low-risk consignments, while focusing its inspection activities on high-risk goods.
Article 4.6. Paperless Communications
1. For the purposes of facilitating bilateral exchange of international trade data and expediting procedures for the release of goods trade facilitation, the Parties shall endeavour to provide an electronic environment that supports business transactions between their respective Customs Administration and their trading entities.
2. The Parties shall exchange views and information on realising and promoting paperless communications between their respective Customs Administration and their trading entities.
3. The respective Customs Administration of the Parties, in implementing initiatives which provide for the use of paperless communications, shall take into account the methodologies agreed at the WCO as well as those stated in the CMAA to be negotiated between the two Parties referred to in Article 4.14.
Article 4.7. Advance Rulings
1. In accordance with its commitments under the WTO Trade Facilitation Agreement (TFA), each Party shall provide for the issuance of an advance ruling, prior to the importation of a good into its territory, to an importer of the good in its territory or to an exporter or producer of the good in the territory of another Party.
2. For purposes of paragraph 1, each Party shall issue rulings as to whether the good qualifies as an originating good or to assess the good's tariff classification. In addition, each Party may issue rulings that cover additional trade matters as specified in the TFA. Each Party shall issue its determination regarding the origin or classification of the good within a reasonable, time-bound manner from the date of receipt of a complete application for an advance ruling.
3. The importing Party shall apply an advance ruling issued by it under paragraph 1 of this Article on the date that the ruling is issued or on a later date specified in the ruling and remain in effect for a reasonable period of time and in accordance with the national procedures on advanced ruling unless the advance ruling is modified or revoked.
4. In accordance with its respective national legislation, the advance ruling issued by the Party shall be binding to the person to whom the ruling is issued.
5. A Party may decline to issue an advance ruling if the facts and circumstances forming the basis of the advance ruling are the subject of a post clearance audit or an administrative, judicial, or quasi-judicial review or appeal. A Party that declines to issue an advance ruling shall promptly notify, in writing, the person requesting the ruling, setting out the relevant facts and circumstances and the basis for its decision.
6. The importing Party may modify or revoke an advance ruling:
(a) if the ruling was based on an error of fact;
(b) if there is a change in the material facts or circumstances on which the ruling was based;
(c) to conform with a modification of this Chapter; or