(a) at least one level of administrative review of determinations by its Customs Administration, independent (3) 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 that 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 6.18. Single Window
Each Party shall endeavour to develop or maintain single window systems to facilitate a single, electronic submission of all information required by its customs law and other legislation for the exportation, importation, and transit of goods.
Article 6.19. Customs Cooperation
1. The Customs Authorities of the Parties shall continue to cooperate in international fora pertaining to customs, such as the WCO, to achieve mutual goals and benefits.
2. With a view to further enhancing customs cooperation and exchange of information between the Customs Authorities to secure and facilitate lawful trade, each Party shall implement and comply with the obligations in the CMAA.
3. The Parties shall facilitate initiatives for exchange of information on best practices in relation to the implementation and management of customs procedures described in this Chapter, and in accordance with the CMAA.
Article 6.20. 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, sovereignty, or security of the Parties, 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 pursuant to the terms of the CMAA.
2. Each Party shall maintain and protect, in accordance with its domestic laws, the confidentiality of information obtained pursuant to this Chapter.
Article 6.21. Exchange of Data
1. The Parties recognise the value of trade data in accurately analysing the implementation of the Agreement. The Parties shall cooperate with a view to conducting periodic exchanges of data relating to trade in goods between the Parties.
2. The Parties may engage in such periodic exchanges within the Subcommittee on Rules of Origin and Customs Procedures.
3. A Party shall give positive consideration to a request from the other Party for technical assistance for the purposes of exchange of data under paragraph 1.
Chapter 7. CONCERNING THE DEFINITION OF THE CONCEPT OF 'ORIGINATING GOODS' AND METHODS OF ADMINISTRATIVE CO-OPERATION
Section 7-A. GENERAL PROVISIONS
Article 7.1. Definitions
For the Purposes of this Chapter:
Aquaculture means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants from seed stock such as eggs, fry, fingerlings, larvae, parr, smolts or other immature fish at a post-larval stage by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding or protection from predators;
Classified means the classification of a product or material under a particular chapter, heading or sub-heading of the Harmonized System;
Consignment means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
Competent authorities for Türkiye means Republic of Türkiye Ministry of Trade; for United Arab Emirates means the Ministry of Economy or any other agency notified from time to time;
Customs authorities for Türkiye means Republic of Türkiye Ministry of Trade; for United Arab Emirates means the Federal Authority for Identity, Citizenship, Customs and Port Security or any other agency notified in the future;
Ex-works price means the price paid for the product ex works to the manufacturer in Türkiye or in United Arab Emirates in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
Fungible goods means material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;
Goods means any article of commerce including both materials and products;
Manufacture means any kind of working or processing including assembly or specific operations;
Material means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
Non-originating material means any material whose country of origin is other than the Parties, any material whose origin cannot be determined or any material that doesn't qualified as originating under this Chapter;
Non-originating goods means any goods that doesn't qualified as originating under this Chapter;
Originating goods or Originating material means goods or any material that qualify as originating under this Chapter;
Product means the product being manufactured, even if it is intended for later use in another manufacturing operation; and
Territories means as defined in Article 1.4 (Geographical Scope) of this Agreement.
Section 7-B. DEFINITION OF THE CONCEPT OF 'ORIGINATING GOODS'
Article 7.2. General Requirements
1. For the purpose of implementing this Agreement, the following products shall be considered as originating in the territory of a Party:
(a) goods wholly obtained in a Party within the meaning of Article 7.4 (Wholly Obtained Goods); or
(b) goods obtained in a Party incorporating materials that have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in a Party within the meaning of Article 7.5 (Sufficiently Worked or Processed Goods); and
(c) the goods satisfied all other applicable requirements of this Chapter.
Article 7.3. Cumulation of Origin
1. Without prejudice to the provisions of Article 7.2 (General Requirements), materials originating in a Party shall be considered as materials originating in the other Party when incorporated into a product there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.7 (Insufficient Working or Processing).
2. The Joint Committee may agree to review this Article with a view to providing for other forms of cumulation for the purposes of qualifying goods as originating goods under this Agreement.
Article 7.4. Wholly Obtained Goods
1. The following shall be considered as wholly obtained in the territory of a Party:
(a) mineral products extracted from their soil or from their seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products obtained from live animals there;
(e) products obtained by hunting or fishing or aquaculture conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of a Party by their vessels;
(g) products made aboard their factory ships exclusively from products referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for re-treading or for use as waste;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from marine soil or subsoil outside their territorial waters, provided that it has sole rights to work that soil or subsoil; and
(k) goods produced there exclusively from the products specified in (a) to (j).
2. The terms 'their vessels' and 'their factory ships' in subparagraphs 1(f) and 1(g) shall apply only to vessels and factory ships:
(a) that are registered or recorded in a Party;
(b) that sail under the flag of a Party; and
(c) that are owned to an extent of at least 50% by nationals of Türkiye or of the UAE or by a company with its head office in one of the Parties, of which the manager(s), Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of Türkiye or of the UAE and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the Parties, public bodies, or nationals of the Parties.
Article 7.5. Sufficiently Worked or Processed Goods
1. For the purpose of paragraph b of Article 7.2 (General Requirements), a good shall be deemed originating in the territory of a Party if the good satisfies the product-specific tules set out in Annex 7-2 (List of Working or Processing Required to be Carried Out on Non-Originating Materials in Order for the Product Manufactured to Obtain Originating Status).
2. For all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in their manufacture shall apply only in relation to such materials.
3. If a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 7.6. Tolerance
Notwithstanding paragraph 1 of Article 7.5 (Sufficiently Worked or Processed Goods), non-originating materials that, according to the conditions set out in the list in Annex 7-2 (List of Working or Processing Required to be Carried Out on Non-Originating Materials in Order for the Product Manufactured to Obtain Originating Status), should not be used in the manufacture of a product may nevertheless be used, provided that:
(a) their total value does not exceed 10% of the ex-works price of the product;
(b) any of the percentages given in Annex 7-2 (List of Working or Processing Required to be Carried Out on Non-Originating Materials in Order for the Product Manufactured to Obtain Originating Status) for the maximum value of non-originating materials are not exceeded through the application of this paragraph; and
(c) the products meet all other applicable requirements of this Chapter for qualifying as an originating product.
Article 7.7. Insufficient Working or Processing
1. Without Prejudice to Paragraph 2, the Following Operations Shall Be Considered as Insufficient Working or Processing to Confer the Status of Originating Goods, Whether or Not the Requirements of Article 7.5 (Sufficiently Worked or Processed Goods) Are Satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps;
(h) peeling, stoning, and shelling, of fruits, nuts, and vegetables;
(i) sharpening, simple grinding, or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds;
(n) simple mixing of sugar with any material;
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(p) simple addition of water or dilution or dehydration or denaturation of products;
(q) slaughter of animals; or
(r) a combination of two or more operations specified in subparagraphs 1(a) through 1(q).
2. All operations carried out in either Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
3. For the purposes of paragraph 1, the term "simple" means the following:
(a) "Simple" generally describes an activity that does not need special skills, machines, apparatus, or equipment especially produced or installed for carrying out the activity; and
(b) "Simple mixing" generally describes an activity that does not need special skills, machines, apparatus, or equipment especially produced or installed for carrying out the activity. However, simple mixing does not include chemical reactions, which mean a process (including a biochemical process) that results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.
Article 7.8. Accounting Segregation
1. Each Party shall provide that the determination of whether fungible goods or materials are originating shall be made through physical segregation of each good or material, or through the use of any inventory management method, such as averaging, last-in, first- out or first-in, first out, recognised in the generally accepted accounting principles of the Party in which the production is performed, or otherwise accepted by the Party in which the production is performed.
2. Each Party shall provide that an inventory management method selected under paragraph 1 for particular fungible goods or materials shall continue to be used for those fungible goods or materials throughout the fiscal year of the Party that selected the inventory management method.
Article 7.9. Unit of Qualification
The unit of qualification for the application of the provisions of this Chapter shall be the particular product that is considered as the basic unit when determining classification using the nomenclature of the Harmonized System. It follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification; and
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Chapter.
Article 7.10. Accessories, Spare Parts, and Tools
1. Accessories, spare parts, and tools dispatched with a piece of equipment, machine, apparatus, or vehicle, which are part of the normal equipment and are customary for the good and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus, or vehicle in question and shall be disregarded in determining whether all the non-originating materials used in the production of the product have undergone the applicable change in tariff classification or a specific manufacturing or processing operation set out in Annex 7-2 (List of Working or Processing Required to be Carried Out on Non- Originating Materials in Order for the Product Manufactured to Obtain Originating Status).
2. Accessories, spare parts, and tools referred to in paragraph 1 shall be disregarded in determining the origin of the product, except for the purposes of calculating the value of non-originating materials if a product is subject to a maximum value of non- originating materials, as set out in Annex 7-2 (List of Working or Processing Required to be Carried Out on Non-Originating Materials in Order for the Product Manufactured to Obtain Originating Status).
Article 7.11. Sets
Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating goods, the set as a whole shall be regarded as originating, provided that the value of the non-originating goods does not exceed 15% of the ex-works price of the set.
Article 7.12. Packaging Materials and Containers for Retail Sale
1. Each Party shall provide that packaging materials and containers in which a good is packaged for retail sale, if classified with the good according to General rule 5 of the Harmonized System, shall be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification set out in any applicable product-specific rules.
2. Packaging materials and containers in which the product is packaged for retail sale, if classified with the product, shall be disregarded in determining the origin of the product, except for the purposes of calculating the value of non-originating materials if the product is subject to a maximum value of non-originating materials in accordance with Annex 7-2 (List of Working or Processing Required to be Carried Out on Non- Originating Materials in Order for the Product Manufactured to Obtain Originating Status).
Article 7.13. Packaging Materials and Containers for Shipment
Each Party shall provide that packaging materials and containers for shipment are disregarded in determining whether a good is originating.
Article 7.14. Neutral Elements
In order to determine whether a product originates, it shall not be necessary to determine the origin of the following, which might be used in its manufacture:
(a) energy and fuel;
(b) plants and equipment;
(c) machines and tools; and
(d) any other goods that are used in the production, testing, or inspection of a good and do not enter, and which are not intended to enter, into the final composition of the product.
Section 7-C. TERRITORIAL REQUIREMENTS
Article 7.15. Principle of Territoriality
1. The conditions for acquiring originating status set out in Article 7.2 (General Requirements) shall be fulfilled without interruption in the territory of a Party.
2. If originating goods exported from a Party to a non-Party are returned, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(a) the returning goods are the same as those exported; and
(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
Article 7.16. Outward Processing
1. The acquisition of originating status in accordance with the conditions set out in Section 7-B shall not be affected by working or processing done outside a Party on materials exported from a Party and subsequently re-imported there, provided:
(a) the said materials are wholly obtained in Türkiye or in the UAE or have undergone working or processing beyond the operations referred to in Article 7.7 (Insufficient Working or Processing) prior to being exported;
(b) it can be demonstrated to the satisfaction of the customs authorities that:
(i) the re-imported goods have been obtained by working or processing the exported materials; and
(ii) the total added value acquired outside a Party by applying the provisions of this Article does not exceed 10% of the ex-works price of the end product for which originating status is claimed.
(c) the conditions set out in Article 7.6 (Tolerance) shall not apply to the said material as referred to in subparagraph (a); and
(d) factual information relevant to this Article will be indicated in the TR-UAE Proof of Origin, in accordance with Annex 7-3 (Specimens of TR-UAE Proof of Origin and Application for a TR-UAE Proof of Origin).
2. For the purposes of applying the provisions of paragraph 1, 'total added value' shall be taken to mean all costs arising outside Türkiye or UAE, including the value of the materials incorporated there.
Article 7.17. Direct Consignment
1. Each Party shall provide that an originating good retains its originating status if the good has been transported directly to the importing Party without passing through the territory of a non-Party.
2. Notwithstanding paragraph 1, each Party shall provide that an originating good retains its originating status if transited through or stored in temporary warehousing in one or more non-Parties, provided that the good:
(a) remained under customs control in the territory of a non-Party; and
(b) has not undergone any operation there other than unloading, reloading, labelling, splitting of consignments, or any operation required to keep it in good condition.
3. An importer shall, upon request, supply appropriate evidence to the customs authorities of the importing Party that the conditions set out in paragraph 2 have been fulfilled by the production of:
(a) a single transport document covering the passage from the exporting Party to the importing Party through the country of transit;
(b) a non-manipulation certificate or any other certificate issued by the customs authorities of the country of transit specifying:
(i) the exact description of the goods;
(ii) the dates of unloading and reloading of the goods and, where applicable, the names of the ships or the other means of the transport used; and
(iii) the conditions under which the goods remained in the transit country; or
(c) where the documents referred to under subparagraphs 3(a) or 3(b) above cannot be produced, any substantiating documents acceptable to the customs authorities of the importing Party.
Article 7.18. 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 General Rule 2(a) 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 7.19. Exhibitions
1. Originating goods sent for exhibition in a non-Party and sold after the exhibition for importation in a Party shall benefit on importation from the provisions of this Agreement, provided it is shown to the satisfaction of the customs authorities that: