(a) an exporter has consigned these products from a Party to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in a Party;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A TR-UAE Proof of Origin must be issued or made out in accordance with the provisions of Section 7-D (Proof of Origin) and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural, or crafts exhibition, fair, or similar public show or display that is not organised for private purposes in shops or business premises with a view to the sale of foreign products and during which the products remain under customs control.
Article 7.20. Third Party Invoice
1. The customs authorities of the importing Party shall accept TR-UAE Proof of Origin in cases where the sales invoice is issued either by a company located in a third party or by an exporter for the account of the said company, provided that the goods meet the requirements of this Chapter.
2. The exporter of the goods shall indicate "third party invoicing", and such information as the name and country of the company issuing the invoice shall appear in the appropriate field in the TR-UAE Proof of Origin, as detailed in Annex 7-3 (Specimens of TR-UAE Proof of Origin and Application for a TR-UAE Proof of Origin).
Article 7.21. Free Economic Zones or Free Zones
1. Both Parties shall take all necessary steps to ensure that originating goods traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. Goods produced or manufactured in a free zone situated within a Party shall be considered as originating goods in that Party when exported to the other Party, provided that the treatment or processing is in conformity with the provisions of this Chapter and supported by TR-UAE Proof of Origin.
Section 7-D. PROOF OF ORIGIN
Article 7.22. Proof of Origin
1. Goods originating in a Party shall, on importation into the other Party, be eligible for preferential tariff treatment under this Agreement when accompanied by a Proof of Origin.
2. Any of the following shall be considered as a TR-UAE Proof of Origin:
(a) a paper format TR-UAE Proof of Origin in soft or hard copy issued by the competent authorities as per Article 7.23 (Proof of Origin in Paper Format) or Article 7.24 (Issuance of TR-UAE Proof of Origin by Electronic Means);
(b) an Electronic Proof of Origin (E-Proof of Origin) issued by the competent authorities and exchanged by a mutually developed electronic system as per Article 7.25 (Electronic Data Origin Exchange System); and
(c) an origin declaration made out by an approved exporter as per Article 7.29 (Conditions for Making Out an Origin Declaration).
3. Notwithstanding paragraph 1, originating goods within the meaning of this Chapter shall, in the cases specified in Article 7.33 (Exemptions from Proof of Origin), benefit from this Agreement without it being necessary to submit any of the documents referred to above.
4. Each Party shall provide that a proof of origin remains valid for one year from the date on which it is issued.
Article 7.23. Proof of Origin In Paper Format
1. A TR-UAE Proof of Origin In Paper Format:
(a) shall be in the attached form set out in Annex 7-3 (Specimens of TR-UAE Proof of Origin and Application for a TR-UAE Proof of Origin).
(b) may cover one or more goods under one consignment; and
(c) shall be in a printed format or other such medium, including electronic format, according to Article 7.24 (Issuance of TR-UAE Proof of Origin by Electronic Means).
2. A TR-UAE Proof of Origin shall bear an authorised signature and official seal of the competent authorities. The signature and official seal may be applied electronically, according to Article 7.24 (Issuance of TR-UAE Proof of Origin by Electronic Means).
Article 7.24. Issuance of TR-UAE Proof of Origin by Electronic Means
1. The Parties may opt for using national digital systems for the issuance of a TR-UAE Proof of Origin electronically.
2. Technical specifications of the systems, as well as the methods for subsequent verification of the electronically issued TR-UAE Proof of Origin, shall be exchanged between the Parties pursuant to the provisions of Section 7-E (Arrangements for Administrative Cooperation).
3. Without prejudice to paragraph 2, an electronically issued TR-UAE Proof of Origin:
(a) must contain an electronic customs stamp on Box 10, which may also be in the form of a digital image of the original stamp or in any other shape that allows for the importing Party to validate the authenticity of the electronic customs stamps from the specimens which the exporting Party provided beforehand;
(b) may contain, on Boxes 10 and 11, facsimile or electronic signatures instead of wet ink signatures;
(c) must contain, in case the official seal is applied electronically, an authentication mechanism, such as QR code or secured website, in the TR-UAE Proof of Origin for the certificate to be deemed as an original;
(d) must include the information in Box 11 concerning the form and number of the export document only if the internal regulations of the exporting Party so require; and
(e) must contain a serial number or a code by which it can be identified.
4. An electronically issued TR-UAE Proof of Origin may be drawn up in English.
5. Application of the provisions of this Article shall by no means lead to the denial of a TR-UAE Proof of Origin by the customs authorities of the Parties issued and endorsed manually in a Party in accordance with the samples provided in the Annex 7-3 (Specimens of TR-UAE Proof of Origin and Application for a TR-UAE Proof of Origin).
Article 7.25. Electronic Data Origin Exchange System
For the purposes of paragraph 2(b) of Article 7.22 (Proof of Origin), the Parties shall endeavour to develop an electronic system for origin information exchange to ensure the effective and efficient implementation of this Chapter, particularly on the electronic transmission of a TR- UAE Proof of Origin.
Article 7.26. Procedure for the Issuance of a TR-UAE Proof of Origin
1. A TR-UAE Proof of Origin shall be issued by the competent authorities of the exporting country on application, having been made in writing by the exporter or, under the exporter's responsibility, by his/her authorised representative.
2. For this purpose, the exporter or his authorised representative shall fill out both the TR- UAE Proof of Origin and the application form, specimens of which appear in the Annex 7-3 (Specimens of TR-UAE Proof of Origin and Application for a TR-UAE Proof of Origin), or any other forms applicable in the issuing Party in accordance with the provisions of the domestic law of that Party. The proof of origin shall be completed in English. If they are handwritten, they shall be completed in ink. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
3. The exporter applying for the issuance of a TR-UAE Proof of Origin shall be prepared to submit at any time, on request of the customs authorities of the exporting country where the TR-UAE Proof of Origin is issued, all appropriate documents proving the originating status of the products concerned, as well as the fulfilment of the other requirements of this Chapter.
4. A TR-UAE Proof of Origin shall be issued by the customs authorities of a Party if the products concerned can be considered as products originating in that party and fulfil the other requirements of this Chapter.
5. The customs authorities issuing TR-UAE Proof of Origin shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Chapter. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
6. The date of issuance of the TR-UAE Proof of Origin shall be indicated in Box 10.
7. A TR-UAE Proof of Origin shall be issued by the competent authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
Article 7.27. TR-UAE Proof of Origin Issued Retrospectively
1. Notwithstanding Article 7.26 (Procedure for the issuance of a TR-UAE Proof of Origin), a TR-UAE Proof of Origin may exceptionally be issued after exportation of the products to which it relates if:
(a) it was not issued at the time of exportation because of errors, involuntary omissions, or special circumstances; or
(b) it is demonstrated to the satisfaction of the customs authorities that a TR-UAE Proof of Origin was issued but not accepted at importation for technical reasons.
2. For the implementation of paragraph 1, the exporter must indicate in his/her application the place and date of exportation of the products to which the TR-UAE Proof of Origin relates and state the reasons for his/her request.
3. The customs authorities may issue a TR-UAE Proof of Origin retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
4. TR-UAE Proof of Origin issued retrospectively must be endorsed with the following phrase in English:
'ISSUED RETROSPECTIVELY'
5. The endorsement referred to in paragraph 4 shall be inserted in Box 6 of the TR-UAE Proof of Origin.
Article 7.28. Issuance of a Duplicate TR-UAE Proof of Origin
1. In the event of theft, loss, or destruction of a TR-UAE Proof of Origin, the exporter may apply to the customs authorities that issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way must be endorsed with the following word in English:
'DUPLICATE'
3. The endorsement referred to in paragraph 2 shall be inserted in Box 6 of the duplicate TR-UAE Proof of Origin.
4. The duplicate, which must bear the date of issuance of the original TR-UAE Proof of Origin, shall take effect as from that date.
Article 7.29. Conditions for Making Out an Origin Declaration
1. An origin declaration as referred to in Article 7.22 (Proof of Origin) may be made out for an approved exporter within the meaning of Article 7.30 (Approved Exporter).
2. An origin declaration may be made out if the products concerned can be considered as products originating in Türkiye or in the UAE and fulfil the requirements of this Chapter.
3. The exporter making out an origin declaration shall be prepared to submit at any time, on request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Chapter.
4. An origin declaration shall be made out by the approved exporter by typing, stamping, or printing on the invoice, the delivery note, or another commercial document, the declaration, the text of which appears in Annex 7-4 (Origin Declaration), set out in that Annex and in accordance with the provisions of the domestic law of the exporting Party. If the declaration is handwritten, it shall be written in ink in legible printed characters.
5. Origin declarations shall bear the original signature of the approved exporter in manuscript. However, an approved exporter within the meaning of Article 7.30 (Approved Exporter) shall not be required to sign such declarations provided that the exporter gives the customs authorities of the exporting Party a written undertaking that the exporter accepts full responsibility for any declaration which identifies the exporter, as if it had been signed in manuscript by the exporter.
6. An origin declaration may be made out by the approved exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing Party no longer than one year after the importation of the products to which it relates.
Article 7.30. Approved Exporter
1. For the purposes of Article 7.22 (Proof of Origin) the Parties shall, within six months from the date of entry into force of this Agreement, implement provisions allowing the competent authorities to recognize an origin declaration made by an approved exporter.
2. The competent authorities of the exporting Party may, subject to national requirements, authorise any exporter established in that Party (the 'approved exporter') to make out origin declarations irrespective of the value of the products concerned.
3. An exporter who requests such authorisation must offer, to the satisfaction of the competent authorities, all guarantees necessary to verify the originating status of the products, as well as the fulfilment of the other requirements of this Chapter.
4. The competent authorities shall grant to the approved exporter a customs authorisation number that shall appear on the origin declaration.
5. The competent authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.
6. The competent authorities of the exporting Party shall share or publish the list of approved exporters and periodically update it.
Article 7.31. Validity of Proof of Origin
1. A proof of origin shall be valid for one year from the date of issue in the exporting Party and shall be submitted within the said period to the customs authorities of the importing Party.
2. Proofs of origin that are submitted to the competent authorities of the importing Party after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the competent authorities of the importing Party may accept the proofs of origin where the products have been submitted before the final date.
Article 7.32. Submission of Proof of Origin
Proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that country. The authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of this Agreement.
Article 7.33. Exemptions from Proof of Origin
1. Products sent as small packages from private persons to private persons, or forming part of travellers' personal luggage, shall be admitted as originating goods without requiring the submission of a proof of origin, provided that such products are not imported by way of trade, have been declared as meeting the requirements of this Chapter, and where there is no doubt as to the veracity of such a declaration.
2. Imports shall not be considered as imports by way of trade if all the following conditions are met:
(a) the imports are occasional;
(b) the imports consist solely of products for the personal use of the recipients or travellers or their families; and
(c) it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. The total value of those products shall not exceed 500 Euros for Türkiye and 80 US Dollars for UAE in the case of small packages, or 1200 Euros for Türkiye and 800 US Dollars for UAE in the case of products forming part of travellers' personal luggage or any other amounts specified in domestic legislation.
4. For the purposes of paragraph 3, in cases where the products are invoiced in a currency other than Euros or US Dollars, amounts in the national currencies of the Parties equivalent to the amounts expressed in Euros or US Dollars shall be fixed in accordance with the current exchange rate applicable in the importing Party.
Article 7.34. Supporting Documents
The documents referred to in Articles 7.26 (Procedure for the Issuance of a TR-UAE Proof of Origin) and 7.29 (Conditions for Making Out an Origin Declaration) used for the purpose of proving that products covered by a TR-UAE Proof of Origin or an origin declaration can be considered as products originating in a Party and fulfil the other requirements of this Chapter may consist, inter alia, of the following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
(b) documents proving the originating status of materials used, issued, or made out in Türkiye or in the UAE, where these documents are used in accordance with domestic law;
(c) documents proving the working or processing of materials in Türkiye or in the UAE, issued or made out in Türkiye or in the UAE, where these documents are used in accordance with domestic law;
(d) a TR-UAE Proof of Origin or origin declarations proving the originating status of materials used, issued, or made out in Türkiye or in UAE in accordance with this Chapter;
(e) appropriate evidence concerning working or processing undergone outside Türkiye or the UAE by application of Article 7.16 (Outward Processing), proving that the requirements of that Article have been satisfied.
Article 7.35. Record Keeping Requirement
1. Each Party shall require that:
(a) exporters 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 goods for which the Proof of Origin was issued was originating; and
(b) The importers shall retain, for a period not less than five years from the date of importation of the goods, or a longer period in accordance with its domestic laws and regulations, all records to prove that the goods for which preferential tariff treatment was claimed was originating; and
(c) The competent authorities or issuing authorities 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 7.36. Minor Discrepancies and Formal Errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void, if it is duly established that this document does correspond to the products submitted.
2. Obvious formal errors, such as typing errors on a proof of origin, should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 7.37. Treatment of Erroneous Declaration In the TR-UAE Proof of Origin
Neither Erasures nor Superimposition Shall Be Allowed on the TR-UAE Proof of Origin. Any Alterations Shall Be Made by Issuing a New TR-UAE Proof of Origin to Replace the Erroneous One. the Reference Number of the Corrected TR-UAE Proof of Origin Should Be Indicated In the Appropriate Field on the Newly Issued TR-UAE Proof of Origin, as Detailed In Annex 7-3 (Specimens of TR-UAE Proof of Origin and Application for a TR-UAE Proof of Origin).
Section 7-E. ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 7.38. Mutual Assistance
1. The competent authorities of both Parties shall provide each other with specimen impressions of the official stamps used in their customs offices for the issuance of a TR-UAE Proof of Origin, the addresses of the competent authorities responsible for verifying the Proof of Origin, and the secure web addresses for QR codes and electronic certificates authentication.
2. 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.
Article 7.39. Verification of Proof of Origin
1. Subsequent verifications of proof of origin shall be carried out at random or whenever the customs authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Chapter.
2. For the purposes of implementing the provisions of paragraph 1, the competent or customs authorities of the importing Party shall return a copy of the proof of origin, to the competent or customs authorities of the exporting Party giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The verification shall be carried out by the competent authorities of the exporting Party. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
4. If the customs authorities 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 products shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Türkiye or in the UAE and fulfil the other requirements of this Chapter.
6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request, or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
Article 7.40. Verification Visits
1. Pursuant to Paragraph 3 of Article 7.39 (Verification of Proof of Origin), If the Customs Authorities of the Importing Party Are Not Satisfied with the Outcome of the Verification, 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 authorities of the importing Party shall deliver a written notification of their intention to conduct the verification visit simultaneously to:
(i) the producer or exporter whose premises are to be visited;
(ii) the competent authorities of the Party in the territory of which the verification visit is to occur; and
(iii) 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;
(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 competent authorities of the importing Party shall 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 TR-UAE 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 competent authorities of the importing Party conducting the verification visit, in coordination with the customs authorities, shall provide the producer or exporter, whose goods are subject to such verification, and the relevant competent authorities with a written determination of whether or not the goods subject to such verification qualify as originating goods.
4. 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.
5. 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 regarding the eligibility of the goods for preferential tariff treatment. The final written determination shall be communicated to the producer or exporter within 30 days from the date of receipt of the comments or additional information.
6. The verification visit process, including the visit and determination under paragraph 3 whether the goods subject to such verification are originating or not, shall be carried out and its results communicated to the competent authorities within a maximum period of six months from the first day the initial verification visit was conducted. While the process of verification is being undertaken, paragraph 2 of Article 7.39 (Verification of Proof of Origin) shall apply.
Article 7.41. Dispute Settlement
Where disputes arise in relation to the verification procedures under Article 7.39 (Verification of Proof of Origin) that cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification, or where disputes arise in relation to the interpretation of this Chapter, they shall be submitted to the Subcommittee for Rules of Origin and Custom Procedures and subsequently to the Joint Committee, if the disputes are not settled.
Article 7.42. Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document that contains incorrect information for the purpose of obtaining a preferential treatment for goods.
Section 7-F. FINAL PROVISIONS
Article 7.43. Consultation and Modifications
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.