1. Where the origin of the goods is not in doubt, the discovery of minor discrepancies between the information in the Certificate of Origin and in the documents submitted to the customs authorities of the importing Party shall not, of themselves, invalidate the Certificate of Origin, if such information in fact corresponds to the goods submitted.
2. For multiple goods declared under the same Certificate of Origin, a problem encountered with one of the goods listed shall not affect or delay the granting of preferential tariff treatment for the remaining goods covered by the Certificate of Origin.
Article 4.20. Specific Cases of Issuance of Certificate of Origin
1. In the event of theft, loss or destruction of a Certificate of Origin, the producer or exporter of the goods or its authorised representative may apply to the authorised body of the exporting Party for a certified duplicate of the original Certificate of Origin, specifying the reasons for such application. The duplicate shall be made on the basis of the previously issued Certificate of Origin and supporting documents. A certified duplicate shall bear the words “DUPLICATE OF THE CERTIFICATE OF ORIGIN NUMBER_DATE_”. The certified duplicate of a Certificate of Origin shall be valid no longer than 12 months from the date of issuance of the original Certificate of Origin.
2. Due to accidental errors or omissions made in the original Certificate of Origin, the authorised body shall issue the Certificate of Origin in substitution for the original Certificate of Origin. In this instance, the Certificate of Origin shall bear the words: "ISSUED IN SUBSTITUTION FOR THE CERTIFICATE OF ORIGIN NUMBER___DATE__". Such Certificate of Origin shall be valid no longer than 12 months from the date of issuance of the original Certificate of Origin.
Article 4.21. Alterations In Certificate of Origin
Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous data and printing any additional information required. Such alteration shall be approved by a person authorised to sign the Certificate of Origin and certified by an official seal of the appropriate authorised body.
Article 4.22. Record-Keeping Requirements
1. The producer and/or exporter of the goods shall keep all records and copies of the documents submitted for the issuance of a Certificate of Origin for the period of no less than three years from the date of issuance of the Certificate of Origin.
2. An importer who has been granted preferential tariff treatment must keep the copy of the Certificate of Origin, based on the date when the preferential tariff treatment was granted, for the period of no less than three years.
3. The application for a Certificate of Origin and all documents related to such application shall be retained by the authorised body for the period of no less than three years from the date of issuance of the Certificate of Origin.
Section III. PREFERENTIAL TARIFF TREATMENT
Article 4.23. Granting Preferential Tariff Treatment
1. Preferential tariff treatment under this Agreement shall be applied to originating goods that satisfy the requirements of this Chapter.
2. Customs authorities of the importing Party shall grant preferential tariff treatment to originating goods of the exporting Party provided that:
a) the goods satisfy the origin criteria referred to in Article 4.3 of this Agreement;
b) the declarant demonstrates compliance with the requirements of this Chapter;
c) a valid and duly completed original Certificate of Origin has been submitted in accordance with the requirements of Section II (Documentary Proof of Origin) of this Chapter to the customs authorities of the importing Party. An original Certificate of Origin may not be required to be submitted if the Parties have implemented the EOCVS as stipulated in paragraph 5 of Article 4.16 of this Agreement.
3. Notwithstanding paragraph 2 of this Article, where the customs authorities of the importing Party have a reasonable doubt as to the origin of the goods for which preferential tariff treatment is claimed and/or to the authenticity of the submitted Certificate of Origin, such customs authorities may suspend or deny the application of preferential tariff treatment to such goods. However, the goods can be released in accordance with the requirements of such Party's respective domestic laws and regulations.
Article 4.24. Denial of Preferential Tariff Treatment
1. Where the goods do not meet the requirements of this Chapter or where the importer or exporter of the goods fails to comply with the requirements of this Chapter, the customs authorities of the importing Party may deny preferential tariff treatment and recover unpaid customs duties in accordance with the respective domestic laws and regulations.
2. The customs authorities of the importing Party may deny preferential tariff treatment if:
a) the goods do not meet the requirements of this Chapter to be considered as originating in the exporting Party; and/or
b) other requirements of this Chapter are not met, including: i. the requirements of Article 4.9 of this Agreement; ii. the requirements of Article 4.10 of this Agreement;
iii, the submitted Certificate of Origin has not been duly completed as specified in Annex 5 to this Agreement;
c) the verification procedures undertaken under Articles 4.30 and 4.31 of this Agreement are unable to establish the origin of the goods or indicate the inconsistency of the origin criteria;
d) the verification authority of the exporting Party has confirmed that the Certificate of Origin had not been issued (i.e. forged) or had been annulled (withdrawn);
e) the customs authorities of the importing Party receive no reply within a maximum of six months after the date of a verification request made to the verification authority of the exporting Party, or if the response to the request does not contain sufficient information to conclude whether the goods originate in a Party; or
f) the customs authorities of the importing Party within 60 days from the date of dispatch of the notification, stipulated in paragraph 2 of Article 4.31 of this Agreement, do not receive a written consent from the verification authority, pursuant to paragraph 5 of Article 4.31 of this Agreement, for conducting a verification visit or receive a refusal to conduct such verification visit.
3. Where the importing Party determines through verification procedures that an exporter or producer of the goods has engaged in providing false and/or incomplete information for the purposes of obtaining Certificates of Origin, customs authorities of the importing Party may deny preferential tariff treatment to identical goods covered by the Certificates of Origin issued to that exporter or producer in accordance with its respective domestic laws and regulations.
4. In cases as set out in subparagraph b) of paragraph 2 of this Article and paragraph 1 of Article 4.25 of this Agreement customs authorities of the importing Party are not required to make a verification request, as provided for in Article 4.30 of this Agreement, to the authorised body for the purposes of making decisions on denial of preferential tariff treatment.
Article 4.25. Temporary Suspension of Preferential Tariff Treatment.
1. Where a Party has found:
a) systematic fraud regarding claims of preferential tariff treatment under this Agreement in respect of the goods exported or produced by a person of the other Party; or
b) that the other Party systematically and unjustifiably refuses to fulfil obligations under Articles 4.30 and/or 4.31 of this Agreement,
such Party may in exceptional circumstances temporarily suspend preferential tariff treatment under this Agreement.
2. Temporary suspension of preferential tariff treatment referred to in paragraph 1 of this Article may be applied to the goods concerned:
a) of a person where the importing Party has concluded that such person of the exporting Party has committed systematic fraud regarding claims of preferential tariff treatment under this Agreement;
b) of the person who is subject to verification request or verification visit request referred to in subparagraph b) of paragraph 1 of this Article.
3. Where the importing Party has concluded that the already suspended preferential tariff treatment in accordance with subparagraph a) of paragraph 2 of this Article had not resulted in cessation of systematic fraud regarding claims of preferential tariff treatment under this Agreement, it may temporarily suspend preferential tariff treatment with regard to identical goods classified in the same tariff lines at 8-10 digit level of the respective domestic nomenclatures of the Parties.
4. For the purposes of this Article:
a) a finding of systematic fraud can be made where a Party has concluded that a person of the other Party has systematically provided false or incorrect information in order to obtain preferential tariff treatment under this Agreement as a result of an investigation based on objective, compelling and verifiable information;
b) systematic and unjustifiable refusal to fulfil obligations under Articles 4.30 and/or 4.31 of this Agreement means a systematic refusal to verify the originating status of the goods concerned and/or to carry out verification visits as requested by a Party or absence of response to verification and verification visit requests;
c) identical goods means the goods which are the same in all respects including physical characteristics, quality and reputation.
5. A Party that has made a finding pursuant to paragraph 1 or 3 of this Article, shall:
a) notify the other Party and provide the information and evidence upon which the finding was based;
b) engage in consultations with the other Party with a view to achieving a mutually acceptable solution.
6. If the Parties have not achieved a mutually acceptable solution within 30 days of the engagement into consultations pursuant to subparagraph b) of paragraph 5 of this Article, the Party that has made the finding shall refer the issue to the Joint Committee.
7. If the Joint Committee has not resolved the issue within 60 days of the referral of such issue to the Joint Committee, the Party which has made the finding may temporarily suspend preferential tariff treatment under this Agreement pursuant to paragraphs 2 and 3 of this Article. The Party that has made a decision on temporary suspension shall immediately notify the other Party and the Joint Committee. Temporary suspension shall not apply to the goods which have already been exported on the day that the temporary suspension comes into effect. The day of such exportation shall be the date of a transport document issued by a carrier.
8. Temporary suspension of preferential tariff treatment under this Article may be applied until the exporting Party provides convincing evidence of the ability to comply with the requirements of this Chapter and ensure the fulfilment of all the requirements of this Chapter by producers or exporters of the goods but shall not exceed a period of four months, which may be renewed for no longer than three months.
9. Any suspension under this Article and any renewed suspension shall be subject to periodic consultations of the Parties with a view to resolving the issue.
Section IV. ADMINISTRATIVE COOPERATION
Article 4.26. Administrative Cooperation Language
Any notification or communication under this Section shall be conducted between the Parties through the relevant authorities in the English language.
Article 4.27. Authorised Body and Verification Authority
Each Government of the Parties shall designate or maintain an authorised body and a verification authority.
Article 4.28. Notifications
1. Prior to the issuance of any Certificate of Origin under this Agreement by the authorised body, each Party shall provide the other Party, through the Eurasian Economic Commission and the Ministry of Industry and Trade of Viet Nam, respectively, with the names and addresses of each authorised body and verification authority, together with the original and legible specimen impressions of their stamps, sample of the Certificate of Origin to be used and data on the security features of the Certificate of Origin.
2. Viet Nam shall provide the Eurasian Economic Commission with the original information referred to in paragraph 1 of this Article in sextuplicate. The Eurasian Economic Commission may request Viet Nam to provide additional sets of such information.
3. The Eurasian Economic Commission and Viet Nam shall publish on the internet the information on the names and addresses of the authorised body and verification authority of each Party.
4. Any change to the information stipulated in this Article shall be notified by the Eurasian Economic Commission and the Ministry of Industry and Trade of Viet Nam in advance and in the same manner.
Article 4.29. Development and Implementation of Electronic Origin Certification and Verification System
1. The Parties shall endeavour to implement an EOCVS no later than two years from the date of entry into force of this Agreement.
2. The purpose of the EOCVS is the creation of a web-database that records the details of all Certificates of Origin issued by an authorised body and that is accessible to the customs authorities of the other Party to check the validity and content of any issued Certificate of Origin.
3. The Parties shall establish a working group that shall endeavour to develop and implement an EOCVS.
Article 4.30. Verification of Origin
1. Where the customs authorities of the importing Party have a reasonable doubt about the authenticity of a Certificate of Origin and/or the compliance of the goods, covered by the Certificate of Origin, with the origin criteria, pursuant to Article 4.3 of this Agreement, and in the case of a random check, they may send a request to the verification authority or authorised body of the exporting Party to confirm the authenticity of the Certificate of Origin and/or the compliance of the goods with the origin criteria and/or to provide, if requested, documentary evidence from the producer and/or exporter of the goods.
2. All verification requests shall be accompanied by sufficient information to identify the concerned goods. A request to the verification authority of the exporting Party shall be accompanied by a copy of the Certificate of Origin and shall specify the circumstances and reasons for the request.
3. The recipient of a request under paragraph 1 of this Article shall respond to the requesting customs authorities of the importing Party within six months after the date of such verification request.
4. In response to a request under paragraph 1 of this Article verification authority of the exporting Party shall clearly indicate whether the Certificate of Origin is authentic and/or whether the goods can be considered as originating in such Party including by providing requested documentary evidence received from the producer and/or exporter of the goods. Before the response to the verification request, paragraph 3 of Article 4.23 of this Agreement may be applied. The customs duties paid shall be refunded if the received results of the verification process confirm and clearly indicate that the goods qualify as originating and all other requirements of this Chapter are met.
Article 4.31. Verification Visit
1. If the customs authorities of the importing Party are not satisfied with the outcome of the verification referred to in Article 4.30 of this Agreement, they may, under exceptional circumstances, request verification visits to the exporting Party to review the records referred to in Article 4.22 of this Agreement and/or observe the facilities used in the production of the goods.
2. Prior to conducting a verification visit pursuant to paragraph 1 of this Article the customs authorities of the importing Party shall deliver a written notification of their intention to conduct the verification visit to the verification authority of the Party in the territory of which the verification visit is to occur.
3. The written notification referred to in paragraph 2 of this Article shall be as comprehensive as possible and shall include, inter alia:
a) the name of the customs authorities of the Party issuing the notification;
b) the names of the producer and/or exporter of the goods whose premises are to be visited;
c) the proposed date of the verification visit;
d) the coverage of the proposed verification visit, including reference to the goods subject to the verification and to the doubts regarding their origin; and
e) the names and designation of the officials performing the verification visit.
4. Verification authority shall send the verification request to the producer and/or exporter of the goods whose premises are to be visited and transfer its written consent to the requesting Party within 60 days from the date of dispatch of the notification pursuant to paragraph 2 of this Article.
5. Where a written consent from the verification authority is not obtained within 60 days from the date of dispatch of the notification pursuant to paragraph 2 of this Article or the notifying Party receives a refusal to conduct such a verification visit, the notifying Party shall deny preferential tariff treatment to the goods referred to in the Certificate(s) of Origin that would have been subject to the verification visit.
6. Any verification visit shall be launched within 60 days from the date of the receipt of written consent and finished within a reasonable period of time.
7. The authority conducting the verification visit shall, within a maximum period of 90 days from the first day the verification visit was conducted, provide the producer and/or exporter of the goods, whose goods and premises are subject to such verification, and the verification authority of the exporting Party with a written determination of the outcomes of the verification visit.
8. The verification visit including the actual visit and determination of whether the concerned goods are originating or not shall be carried out and its results sent to the authorised body within a maximum of 210 days. Before the results of the verification visit are available paragraph 3 of Article 4.23 of this Agreement may be applied.
9. Any suspended or denied preferential tariff treatment shall be reinstated upon the written determination that the goods qualify as originating and the certain origin criteria under this Agreement are fulfilled.
10. Verification team must be formed by the central customs authority of the importing Party in accordance with the respective domestic laws and regulations.
11. The verification authority or the authorised body of the exporting Party shall assist in the verification visit conducted by the customs authorities of the importing Party.
12. The producer and/or exporter of the goods who has given consent for verification visit, shall assist in its implementation, provide access to the premises, financial (accounting) and production documents related to the subject of the verification visit and shall provide any additional information and/or documents, if so requested.
13. If there are obstacles by the authorities or entities of the inspected Party during the verification visit, which result in the absence of possibility to conduct the verification visit, the importing Party has the right to deny preferential tariff treatment to the concerned goods.
14. All costs relating to the conducting of the verification visit shall be borne by the importing Party.
Article 4.32. Confidentiality
All information provided pursuant to this Chapter shall be treated by the Parties as confidential in accordance with their respective domestic laws and regulations. It shall not be disclosed without the permission of the person or authority of the Party providing it.
Article 4.33. Penalties or other Measures Against Fraudulent Acts
Each Party shall provide for criminal or administrative penalties for violations of its respective laws and regulations related to this Chapter.
Article 4.34. Sub-Committee on Rules of Origin
1. For the purposes of effective implementation and operation of this Chapter, the Parties
hereby establish a Sub-Committee on Rules of Origin (hereinafter referred to as "the ROO Sub-Committee").
2. The ROO Sub-Committee shall have the following functions:
a) reviewing and making appropriate recommendations to the Joint Committee and the Goods Committee on:
i. transposition of Annex 3 to this Agreement that is in the nomenclature of the revised HS following periodic amendments of the HS. Such transposition shall be carried out without impairing the existing commitments and shall be completed in a timely manner;
ii. implementation and operation of this Chapter, including proposals for establishing implementing arrangements;
iii. failure to fulfil the obligations by the Parties, as determined in this Section; iv. technical amendments to this Chapter; v. amendments to Annex 3 to this Agreement;
vi. disputes arising between the Parties during the implementation of this Chapter; and
vii. any amendment to the provisions of this Chapter and to Annexes 3, 4 and 5 to this Agreement;
b) considering any other matter proposed by a Party relating to this Chapter;
c) reporting the findings of the ROO Sub-Committee to the Goods Committee; and
d) performing other functions as may be delegated by the Joint Committee pursuant to Article 1.5 of this Agreement.
3. The ROO Sub-Committee shall be composed of the representatives of the Parties and may invite representatives of other entities of the Parties with necessary expertise relevant to the issues to be discussed upon mutual agreement of the Parties.
4. The ROO Sub-Committee shall meet at such time and venue as may be agreed by the Parties but not less than once a year.
5. A provisional agenda for each meeting shall be forwarded to the Parties, as a general rule, no later than one month before the meeting.
Section V. TRANSITIONAL PROVISIONS
Article 4.35. Goods In Transportation or Storage
Originating goods which have been in transportation from the exporting Party to the importing Party, or which have been in temporary storage in a bonded area in the importing Party for a period not exceeding one year before the entry into force of this Agreement, shall be granted 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 authorities of the importing Party and subject to the respective domestic laws and regulations or administrative practices of the importing Party.
Chapter 5. CUSTOMS ADMINISTRATION AND TRADE FACILITATION
Article 5.1. Scope
This Chapter shall apply to customs administration measures and performance of customs operations required for the release of goods traded between the Parties, in order to promote:
a) transparency of customs procedures and customs formalities;
b) trade facilitation and harmonisation of customs operations; and
c) customs cooperation including exchange of information between the central customs authorities of the Parties.
Article 5.2. DefinitionsFor the Purposes of this Chapter:
a) "customs administration" means organisational and management activities of the customs authorities of a Party as well as activities carried out within the regulatory framework while implementing the objectives in the customs area;
b) "customs laws and regulations" means any norm and regulation enforced by the customs authorities of a Party including laws, rulings, decrees, writs, rules and others;
c) "express consignments" means goods delivered through high-speed transportation systems by any type of transport, using an electronic information management system and tracking the movement in order to deliver the goods to the recipient in accordance with an individual invoice for the minimum possible or a fixed period of time, except for goods sent by international post;
d) "inward processing" means the customs procedure under which foreign goods can be brought into the customs territory of a Party conditionally relieved from payment of customs duties and taxes on the basis that such goods are intended for processing or repair and subsequent exportation from the customs territory of such Party within a specified period of time;
e) "outward processing" means the customs procedure under which goods, which are in free circulation in the customs territory of a Party, may be temporarily exported for processing abroad and then re-imported with total exemption from customs duties and taxes; and
f) "temporary admission" means the customs procedure under which foreign goods can be brought into the customs territory of a Party conditionally relieved totally or partially from payment of customs duties and taxes on the basis that such goods shall be re-exported within a specified period of time in accordance with the customs laws and regulations of such Party.
Article 5.3. Facilitation of Customs Administration Measures
1. Each Party shall ensure that the customs administration measures applied by its customs authorities are predictable, consistent and transparent.
2. Customs administration measures of each Party shall, where possible and to the extent permitted by its customs laws and regulations, be based on the standards and recommended ptactices of the World Customs Organization.
3. The central customs authorities of each Party shall endeavour to review their customs administration measures with a view to simplifying such measures in order to facilitate trade.
Article 5.4. Release of Goods
1. Each Party shall adopt or maintain the performance of customs procedures and operations for the efficient release of goods in order to facilitate trade between the Parties. This shall not require a Party to release goods where its requirements for the release of such goods have not been met.
2. Pursuant to paragraph 1 of this Article, each Party shall:
a) provide for the release of goods within a period of time no longer than 48 hours from the registration of a customs declaration except in the circumstances stipulated in the customs laws and regulations of the Parties; and
b) endeavour to adopt or maintain electronic submission and processing of customs information in advance of arrival of the goods to expedite the release of goods upon arrival.
Article 5.5. Risk Management
Customs Authorities of the Parties shall apply a risk management system by means of a systematic assessment of risks to focus inspections on high-risk goods and simplify the application of customs operations on low-risk goods.
Article 5.6. Customs Cooperation
1. With a view to facilitating the effective operation of this Agreement, central customs authorities of the Parties shall encourage cooperation with each other on key customs issues that affect goods traded between the Parties.
2. Where a central customs authority of a Party in accordance with such Party's respective laws and regulations has a reasonable suspicion of an unlawful activity, such central customs authority may request the central customs authority of the other Party to provide specific confidential information normally collected in connection with the exportation and/or importation of goods.
3. A Party's request under paragraph 2 of this Article shall be in writing, specifying the purpose for which the information is sought and shall be accompanied by sufficient information to identify the concerned goods.
4. The requested Party under paragraph 2 of this Article shall provide a written response containing the requested information.
5. The central customs authority of the requested Party shall endeavour to provide any other information to the central customs authority of the requesting Party that would assist such central customs authority in determining whether imports from or exports to the requesting Party are in compliance with such Party's respective laws and regulations.
6. The central customs authorities of the Parties shall endeavour to establish and maintain channels of communication for customs cooperation, including establishing contact points that will facilitate the rapid and secure exchange of information, and improve coordination on customs issues.
Article 5.7. Information Exchange
1. In order to facilitate the performance of customs operations, to expedite the release of goods and to prevent violations of customs laws and regulations, the central customs authorities of the Parties shall create and implement electronic information exchange on a regular basis between them (hereinafter referred to as "electronic information exchange") within five years from the date of entry into force of this Agreement.
2. On behalf of the Eurasian Economic Union, the Eurasian Economic Commission shall coordinate the creation and facilitate the operation of the electronic information exchange.
3. For the purposes of this Article, "information" means relevant and authentic data from customs declarations and transport documents.
4. Within one year from the date of entry into force of this Agreement, the central customs authorities of the Member States of the Eurasian Economic Union with the assistance of the Eurasian Economic Commission and the central customs authority of Viet Nam shall enter into consultations in order to develop electronic information exchange in accordance with paragraph 6 of this Article.
5. All requirements and specifications for the operation of electronic information exchange as well as specific contents of information to be exchanged shall be set out in separate protocols between the central customs authorities of the Parties. Such information shall be sufficient for identification of transported goods and performance of efficient customs control.