(d) to conform with a judicial decision or a change in its domestic law.
7. Each Party shall provide written notice to the applicant explaining the Party's decision to revoke or modify the advance ruling issued to the applicant.
8. Each Party shall provide that any modification or revocation of an advance ruling shall be effective on the date on which the modification or revocation is issued, or on such later date as may be specified therein, and shall not be applied to importations of a good that have occurred prior to that date, unless the person to whom the advance ruling was issued has not acted in accordance with its terms and conditions.
9. Notwithstanding paragraph 4 of this Article, the issuing Party may postpone the effective date of the modification or revocation of an advance ruling for a reasonable period of time and in accordance with each Party's national procedures on advance rulings, where the person to whom the advance ruling was issued demonstrates that he has relied in good faith to his detriment on that ruling.
Article 4.8. Penalties
1. Each Party shall maintain measures imposing criminal, civil or administrative penalties, whether solely or in combination, for violations of the Party's customs laws, regulations, or procedural requirements.
2. Each Party shall ensure that penalties issued for a breach of a customs law, regulations or procedural requirements are imposed only on the person(s) responsible for the breach under its laws.
3. Each Party shall ensure that the penalty imposed by its Customs Administration is dependent on the facts and circumstances of the case and is commensurate with the degree and severity of the breach.
4. Each Party shall ensure that it maintains measures to avoid conflicts of interest in the assessment and collection of penalties and duties. No portion of the remuneration of a government official shall be calculated as a fixed portion or percentage of any penalties or duties assessed or collected.
5. Each Party shall ensure that if a penalty is imposed by its Customs Administration for a breach of a customs law, regulation or procedural requirement, an explanation in writing is provided to the person(s) upon whom the penalty is imposed specifying the nature of the breach and the law, regulation or procedure used for determining the penalty amount.
Article 4.9. Release of Goods
1. Each Party shall adopt or maintain simplified customs procedures for the efficient release of goods in order to facilitate trade.
2. Pursuant to paragraph 1, each Party shall adopt or maintain procedures that:
(a) provide for the immediate release of goods upon receipt of the customs declaration and fulfillment of all applicable requirements and procedures;
(b) provide for the electronic submission and processing of documentation and data, including manifests, prior to the arrival of the goods in order to expedite the release of goods from customs control upon arrival;
(c) allow goods to be released at the point of arrival without requiring temporary transfer to warehouses or other facilities; and
(d) require that the importer be informed if a Party does not promptly release goods, including, to the extent permitted by its law, the reasons why the goods are not released and which border agency, if not the customs administration, has withheld release of the goods.
3. Nothing in this Article requires a Party to release a good if its requirements for release have not been met nor prevents a Party from liquidating a security deposit in accordance with its law.
4. Each Party may allow, to the extent practicable and in accordance with its customs laws, goods intended for import to be moved within its territory under customs control from the point of entry into the Party's territory to another customs office in its territory from where the goods are intended to be released, provided the applicable regulatory requirements are met.
Article 4.10. Authorized Economic Operators
In order to facilitate trade and enhance compliance and risk management between them, the Parties shall endeavor to conclude an Authorized Economic Operator (AEO) Mutual Recognition Arrangement (MRA) between their Customs Administrations.
Article 4.11. Border Agency Cooperation
Each Party shall ensure that its authorities and agencies responsible for border controls and procedures dealing with the importation, exportation, and transit of goods cooperate with one another and coordinate their activities in order to facilitate trade pursuant to this chapter.
Article 4.12. Expedited Shipments
1. Each Party shall adopt or maintain expedited customs procedures for goods entered through air cargo facilities while maintaining appropriate customs control and selection. These procedures shall:
(a) provide for information necessary to release an express shipment to be submitted and processed before the shipment arrives;
(b) allow a single submission of information covering all goods contained in an express shipment, such as a manifest through, if possible, electronic means; (5)
(c) to the extent possible, provide for the release of certain goods with a minimum of documentation;
(d) under normal circumstances, provide for express shipments to be released as soon as possible after submission of the necessary customs documents, provided the shipment has arrived;
(e) apply to shipments of any weight or value recognizing that a Party may require formal entry procedures as a condition for release, including declaration and supporting documentation and payment of customs duties, based on the good's weight or value; and
(f) provide that, under normal circumstances, no customs duties will be assessed on express shipments valued at or below a fixed amount set under the Party's law. (6) Each Party shall review the amount periodically taking into account factors that it may consider relevant, such as rates of inflation, effect on trade facilitation, impact on risk management, administrative cost of collecting duties compared to the amount of duties, cost of cross-border trade transactions, impact on SMEs or other factors related to the collection of customs duties.
Article 4.13. Review and Appeal
1. Each Party shall ensure that any person to whom it issues a determination on a customs matter has access to:
(a) at least one level of administrative review of determinations by its Customs Administration independent (7) of either the official or office responsible for the decision under review; and
(b) judicial review of decisions taken at the final level of administrative review.
2. Each Party shall ensure that its procedures for appeal and review are carried out in a non-discriminatory and timely manner.
3. Each Party shall ensure than an authority conducting a review or appeal under paragraph 1 notifies the person in writing of its determination or decision in the review or appeal, and the reasons for the determination or decision.
Article 4.14. Customs Cooperation
1. The Parties may, for the purposes of applying Customs legislations and to give effect to the provisions of this agreement, endeavour to:
(a) co-operate and assist each other in the prevention and investigation of offences against Customs legislations;
(b) upon request, provide each other information to be used in the enforcement of Customs legislations; and
(c) co-operate in the research, development and application of new Customs procedures, in the training and exchange of personnel, sharing of best practices, and in other matters of mutual interest.
2. With a view to further enhancing customs cooperation and exchange of information between the Customs Administrations to secure and facilitate lawful trade, the Parties shall endeavour to conclude, implement and comply with the obligations in the CMAA.
3. Assistance under this chapter shall be provided in accordance with the domestic law of the requested party.
Article 4.15. Confidentiality
1. Nothing in this Agreement shall be construed to require a Party to furnish or allow access to confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private. Any information received under this Agreement shall be treated as confidential and shall, at least, be subject to the same confidentiality and protection afforded under the legal and administrative provisions of the receiving Party and pursuant to the terms of the CMAA.
2. Each Party shall maintain, in accordance with its domestic laws, the confidentiality of information obtained pursuant to this Chapter and shall protect that information from disclosure that could prejudice the competitive position of the persons providing the information.
Chapter 5. SANITARY AND PHYTOSANITARY MEASURES
Article 5.1. Definitions
1. The definitions in Annex A of the SPS Agreement are incorporated into this Chapter and shall form part of this Chapter, mutatis mutandis.
2. In addition, for purposes of this Chapter:
competent authority means a government body of each Party responsible for measures and matters referred to in this Chapter;
contact point means the government body of a Party that is responsible for the implementation of this Chapter; and
emergency measure means a sanitary or phytosanitary measure that is applied by an importing Party to the other Party to address an urgent problem of human, animal or plant life or health protection that arises or threatens to arise in the Party applying the measure.
Article 5.2. Objectives
The objectives of this Chapter are to:
(a) protect human, animal, or plant life or health in the territories of the Parties while facilitating trade between them;
(b) enhance the collaboration on the implementation of the SPS Agreement;
(c) strengthen communication, consultation, and cooperation between the Parties, and particularly between the Parties' competent authorities;
(d) ensure that sanitary and phytosanitary measures implemented by a Party do not create unjustified barriers to trade;
(e) enhance transparency in and understanding of the application of each Party's sanitary and phytosanitary measures; and
(f) encourage the development and adoption of science-based international standards, guidelines, and recommendations, and promote their implementation by each Party.
Article 5.3. Scope
This Chapter shall apply to all sanitary and phytosanitary measures of a Party that may, directly or indirectly, affect trade between the Parties.
Article 5.4. General Provisions
1. The Parties affirm their rights and obligations under the SPS Agreement.
2. Nothing in this Agreement shall limit the rights and obligations that each Party has under the SPS Agreement.
3. No Party shall have recourse to dispute settlement under Chapter 15 (Dispute Settlement) with respect to the obligations described in this Chapter.
Article 5.5. Competent Authorities and Contact Points
1. To facilitate communication on matters covered by this Chapter, each Party shall notify the other party of its competent authority and contact point within 30 days from the entry into force of this Agreement.
2. Each Party shall inform the other Party of any change in competent authority or in its contact point within a reasonable period of time.
3. The contact points shall enhance mutual understanding of each Party's sanitary and phytosanitary measures and the regulatory and operational processes that relate to those measures.
Article 5.6. Equivalence
1. The Parties recognize that the principle of equivalence, as provided for under Article 4 of the SPS Agreement, has mutual benefits for both exporting and importing countries.
2. The Parties shall follow the procedures for determining the equivalence of SPS measures and standards developed by the WTO SPS Committee and relevant international standard setting bodies in accordance with Annex A of the SPS Agreement, mutatis mutandis.
3. Compliance by an exported product with SPS measures or standard of the exporting Party that has been accepted as equivalent to SPS measures and standards of the importing Party shall not remove the need for that product to comply with any other relevant mandatory requirements of the importing Party.
Article 5.7. Article 5.7: Risk Assessment
1. Each Party shall ensure that any SPS measure is applied only to the extent necessary to protect human, animal or plant life or health, is based on scientific principles, and is not maintained without sufficient scientific evidence.
2. Notwithstanding paragraph 1, where relevant scientific evidence is insufficient, a Party may provisionally adopt SPS measures on the basis of available pertinent information, including that from relevant international organizations as well as from SPS measures applied by other WTO Members. In such circumstances, the importing Party shall seek to obtain the additional information necessary and taking into account available scientific evidence for a more objective assessment of risk and review the SPS measure within a reasonable period of time. To this end, the importing Party may request scientific and other relevant information from the exporting Party.
Article 5.8. Emergency Measures
If a Party adopts an emergency measure that is necessary for the protection of human, animal or plant life or health, the Party shall promptly notify the measure by using the WTO SPS notification submission system as a means of emergency notification.
If a Party adopts an emergency measure, the Party shall review that measure periodically and make available the results of that review to the other Party upon request.
Article 5.9. Transparency
1. The Parties recognize the value of transparency in the adoption and application of sanitary and phytosanitary measures and the importance of sharing information about such measures on an ongoing basis.
2. In implementing this Article, each Party should take into account relevant guidance of the WTO SPS Committee and international standards, guidelines and recommendations.
3. Each Party agrees to notify a proposed sanitary or phytosanitary measure that may have an effect on the trade of the other Party, by using the WTO SPS notification submission system as a means of notification.
4. A Party shall provide to the other Party, on request, copies of sanitary and phytosanitary measures related to the importation of a good into that Party's territory.
Article 5.10. Cooperation
1. The Parties shall explore opportunities for further cooperation, collaboration and information exchange between them on sanitary and phytosanitary matters of mutual interest, consistent with this Chapter. The Parties shall cooperate to facilitate the implementation of this Chapter.
2. The Parties shall cooperate and jointly address any trade concerns with respect to sanitary and phytosanitary matters covered by this chapter, under the Joint Committee, with the goal of eliminating unnecessary obstacles to trade between them.
Chapter 6. TECHNICAL BARRIERS TO TRADE
Article 6.1. Definitions
The definitions in Annex 1 of the TBT Agreement are incorporated into this Chapter and shall form part of this Chapter, mutatis mutandis.
Article 6.2. Objectives
The objective of this Chapter is to facilitate trade, including by eliminating unnecessary technical barriers to trade, enhancing transparency, and promoting greater regulatory cooperation and good regulatory practices.
Article 6.3. Scope
1. This Chapter shall apply to the preparation, adoption, and application of standards, technical regulations, and conformity assessment procedures of central level government bodies that may affect trade in goods between the Parties.
2. Notwithstanding paragraph 1, this Chapter shall not apply to:
(a) purchasing specifications prepared by a governmental body for its production or consumption requirements which are covered by Chapter 11 (Government Procurement); or
(b) sanitary or phytosanitary measures which are covered by Chapter 5 (Sanitary and Phytosanitary Measures).
Article 6.4. Affirmation of the TBT Agreement
The Parties affirm their existing rights and obligations with respect to each other under the TBT Agreement.
Article 6.5. International Standards
1. Each Party shall use relevant international standards, guides, and recommendations, to the extent provided in Articles 2.4 and 5.4 of the TBT Agreement, as a basis for its technical regulations and conformity assessment procedures.
2. In determining whether an international standard, guide, or recommendation within the meaning of Articles 2 and 5 and Annex 3 of the TBT Agreement exists, each Party shall base its determination on the principles set out in the Decision of the Committee on Principles for the Development of International Standards, Guides and Recommendations with relation to Articles 2, 5 and Annex 3 of the Agreement, adopted on 13 November 2000 by the Committee on Technical Barriers to Trade (Annex 2 to Part 1 of G/TBT/1/Rev.13), and any subsequent version thereof.
3. The Parties shall encourage cooperation between their respective national standardizing organizations in areas of mutual interest, in the context of their participation in international standardizing bodies, to ensure that international standards developed within such organizations are trade facilitating and do not create unnecessary obstacles to international trade.
Article 6.6. Technical Regulations
1. The Parties shall use international standards as a basis for preparing their technical regulations, unless those international standards are ineffective or inappropriate for achieving the legitimate objective pursued. Each Party shall, upon request of the other Party, provide its reasons for not having used international standards as a basis for preparing its technical regulations.
2. Each Party shall give positive consideration to a request by the other Party to negotiate arrangements for achieving the equivalence of technical regulations.
3. Each Party shall, upon request of the other Party, explain the reasons why it has not accepted a request by the other Party to negotiate such arrangements.
4. The Parties shall strengthen communications and coordination with each other, where appropriate, in the context of discussions on the equivalence of technical regulations and related issues in international fora, such as the Committee on Technical Barriers to Trade.
Article 6.7. Conformity Assessment Procedures
1. The Parties recognise that, depending on the specific sectors involved, a broad range of mechanisms exists to facilitate the acceptance in a Party's territory of the results of conformity assessment procedures conducted in the other Party's territory. Such mechanisms may include:
(a) recognizing existing international multilateral recognition agreements and arrangements among conformity assessment bodies;
(b) promoting mutual recognition of conformity assessment results by the other Party, through recognizing the other Party's designation of conformity assessment bodies;
(c) encouraging voluntary arrangements between conformity assessment bodies in the territory of each Party;
(d) accepting a supplier's declaration of conformity, where appropriate;
(e) harmonizing criteria for the designation of conformity assessment bodies, including accreditation procedures; or
(f) other mechanisms as mutually agreed by the Parties.
2. Each Party shall ensure, whenever possible, that the results of conformity assessment procedures conducted in the territory of the other Party are accepted, even when those procedures differ from its own, provided that those procedures offer a satisfactory assurance of applicable technical regulations or standards equivalent to its own procedures. Where a Party does not accept the results of a conformity assessment procedure conducted in the territory of the other Party, it shall, on request of the other Party, explain the reasons for its decision.
3. In order to enhance confidence in the consistent reliability of conformity assessment results, the Parties may consult on matters such as the technical competence of the conformity assessment bodies involved.
4. Each Party shall give positive consideration to a request by the other Party to negotiate agreements or arrangements for the mutual recognition of the results of their respective conformity assessment procedures. The Parties shall consider the possibility of negotiating agreements or arrangements for mutual recognition of the results of their respective conformity assessment procedures in areas mutually agreed upon.
5. The Parties shall endeavour to intensify their exchange of information on acceptance mechanisms with a view to facilitating the acceptance of conformity assessment results.
Article 6.8. Cooperation
1. The Parties shall strengthen their cooperation in the field of standards, technical regulations, and conformity assessment procedures with a view to:
(a) increasing the mutual understanding of their respective systems;
(b) enhancing cooperation between the Parties' regulatory agencies on matters of mutual interests including health, safety and environmental protection;
(c) facilitating trade by implementing good regulatory practices; and
(d) enhancing cooperation, as appropriate, to ensure that technical regulations and conformity assessment procedures are based on international standards or the relevant parts of them and do not create unnecessary obstacles to trade between the Parties.
2. In order to achieve the objectives set out in paragraph 1, the Parties shall, as mutually agreed and to the extent possible, co-operate on regulatory issues, which may include the:
(a) promotion of good regulatory practices based on risk management principles;
(b) exchange of information with a view to improving the quality and effectiveness of their technical regulations;
(c) development of joint initiatives for managing risks to health, safety, or the environment, and preventing deceptive practices; and
(d) exchange of market surveillance information where appropriate.
3. The Parties shall encourage cooperation between their respective organizations responsible for standardization, conformity assessment, accreditation, and metrology, with the view to facilitating trade and avoiding unnecessary obstacles to trade between the Parties.
4. The Parties agree to explore opportunities to enhance their cooperation on halal-quality infrastructure and on Halal certification, including halal standards, certification, and accreditation of halal products and services and other technical processes, as well as any other form of cooperation as may be agreed between the Parties.
Article 6.9. Transparency
1. Each Party shall, upon request of the other Party, provide information, including the objective of, and rationale for, a technical regulation or conformity assessment procedure which the Party has adopted or proposes to adopt and may affect trade between the Parties, within a reasonable period of time as agreed between the Parties.
2. When a proposed technical regulation is submitted for public consultation or notified to the WTO, a Party shall give appropriate consideration to the comments received from the other Party, and, upon request of the other Party, provide written answers to the comments made by the other Party.
3. The Parties shall ensure that all adopted technical regulations and conformity assessment procedures are publicly available.
Article 6.10. Contact Points
1. For the purposes of this Chapter, the Contact Points are:
(a) for Mauritius: the Mauritius Standards Bureau, or its successor; and
(b) for the UAE: the Standards and Regulation Sector, the Ministry of Industry and Advanced Technology, or its successor.
2. Each Party shall promptly notify the other Party of any change of its Contact Point.
Article 6.11. Information Exchange and Technical Discussions
1. Any information or explanation that a Party provides upon request of the other Party pursuant to this Chapter shall be provided in print or electronically within a reasonable period of time. Each Party shall endeavor to respond to such a request within 60 days.