Article 3.22. Loss of the Certificate of Origin
In the event of theft, loss or destruction of a Certificate of Origin, exporter may apply in writing to the issuing authority to issue acertified true copy within the period of validity of the original Certificate of Origin, on the basis of the export documents in their possession bearing the endorsement of the words "CERTIFIED TRUE COPY" in Box 12 of the Certificate of Origin. The certified true copy which must bear the date of issuance and the serial number of the original certificate will take effect from the date of issuance of the original Certificate of Origin.
Article 3.23. Waiver of Certificates of Origin
In the case of consignments of goods originating in the exporting Party and not exceeding US$200 FOB, the requirement of a Certificate of Origin may be waived provided that the importation does not form part of one or more importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the certification requirements of this Chapter.
Article 3.24. Treatment of Minor Discrepancies
1. The customs authority of the importing Party shall disregard minor errors, such as slight discrepancies or omissions, typing errors or overrunning the margin of the designated field, provided that these minor errors do not affect the authenticity of the Certificate of Origin or the accuracy of the information included in the Certificate of Origin. (8)
2. For multiple items declared under the same Certificate of Origin, a problem with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining items listed in the Certificate of Origin.
Article 3.25. Claims for Preferential Treatment
1. Each Party shall require an importer in its territory that claims preferential tariff treatment for a good imported into its territory from the territory of the other Party to:
(a) make a declaration for preference, based on importer's knowledge or information including a valid Certificate of Origin, that the good qualifies as an originating good;
(b) submit the Certificate of Origin at the time of the declaration referred to in subparagraph (a) to its customs authorities upon request; and
(c) promptly make a corrected declaration and pay any duties due, where the importer has reason to believe that a Certificate of Origin on which a declaration was based contains information that is incorrect.
2. Each Party shall provide that the importing Party applies preferential tariff treatment only in cases where an importer proves the accuracy of origin of the imported goods through documentary evidence or any other relevant information in accordance with its laws and regulations.
3. A Party may deny preferential tariff treatment to an imported good if the importer fails to comply with requirements of this Chapter.
4. The importing Party shall grant preferential tariff treatment to goods imported after the date of entry into force of this Agreement, in cases where the importer does not have the Certificate of Origin at the time of importation, provided that (9):
(a) the importer had, at the time of importation, indicated to the customs authorities of the importing Party his intention to claim preferential tariff treatment; and
(b) the Certificate of Origin or other documentary evidence of origin is submitted to its customs authorities within such period from the date of payment of customs duties in accordance with the laws and regulations of the importing Party.
5. In cases where the Certificate of Origin is not accepted as stated in paragraph 4, the customs authority of the importing Party should accept and consider the clarifications made by the issuing authority and assess again whether or not the application can be accepted for the granting of the preferential treatment. The clarification should be detailed and exhaustive in addressing the grounds of preference raised by the customs authority of importing Party.
Article 3.26. Verification of Origin
1. For the purposes of determining whether a good imported from the exporting Party under preferential tariff treatment qualifies as an originating good of the exporting Party, the customs authority of the importing Party may request the competent authority of the exporting Party, information relating to the origin of the good, where it has reasonable doubt as to the authenticity of the Certificate of Origin or the accuracy of the information included in the Certificate of Origin.
2. In cases where the importer, exporter, or producer does not return the written request for information made by the importing Party within the given period or its extension, or that the information provided is false or incomplete, the importing Party may deny preferential tariff treatment.
3. Where the customs authority of the importing Party requests the information under paragraph 1, it shall provide the competent authority of the exporting Party with:
(a) the reasons why such verification is requested;
(b) the Certificate of Origin of the good or a copy thereof; and
(c) any information and documents as may be necessary for the purposes of such request.
4. For the purposes of paragraph 1, the competent authority of the exporting Party shall provide the information requested within a period of three months from the date of receipt of the request. If the customs authority of the importing Party considers necessary, it may require additional information relating to the origin of the good. If additional information is requested by the customs authority of the importing Party, the competent authority of the exporting Party shall, in accordance with its laws and regulations, provide the information requested within a period of two months from the date of receipt of the request.
5. The request for information in accordance with paragraph 1 shall not preclude the use of the verification method provided for in Article 3.27 (Verification Visit).
6. The competent authority of the exporting Party shall promptly transmit the information requested to the customs authority of the importing Party which shall then determine whether or not the goods concerned is originating. The entire process from the date of receipt of the request for the information until the notification of the result shall be completed within 180 days.
Article 3.27. Verification Visit
1. The customs authority or competent authority of the importing Party may request the competent authority of the exporting Party:
(a) to conduct a visit, whereby it shall deliver a written communication at least 90 days in advance of the proposed date of the visit, the receipt of which is to be confirmed by the competent authority of the exporting Party. The competent authority of the exporting Party shall request the written consent of the exporter or the producer of the good in the exporting Party whose premises are to be visited; and
(b) to provide information relating to the origin of the good in the possession of the competent authority of the exporting Party during the visit pursuant to subparagraph (a).
2. The communication referred to in paragraph 1 shall include:
(a) the identity of the customs authority or competent authority issuing the communication;
(b) the name of the exporter or producer, whose premises are requested. to be visited;
(c) the proposed date and place of the visit;
(d) the objective and scope of the proposed visit, including specific reference to the good subject to the verification, referred to in the Certificate of Origin; and
(e) the names and titles of the officials of the customs authority or competent authority of the importing Party to be present during the visit.
3. The competent authority of the exporting Party shall respond in writing to the importing Party, within 30 days of the receipt of the communication referred to in paragraph 2, if it accepts or refuses to conduct the visit requested pursuant to paragraph 1.
4. For the purposes of subparagraph 1(a), the competent authority of the exporting Party shall cooperate by providing the necessary information and relevant documentations as well as facilitating an on-site visit to the premises of the exporter or the producer of the goods in the exporting Party.
5. The competent authority of the exporting Party shall, in accordance with its laws and regulations, provide information within 60 days or any other mutually agreed period from the last day of the visit, to the customs authority of the importing Party pursuant to paragraph 1.
6. The determination of whether the good qualifies as an originating good shall be notified to the producer or exporter and the relevant competent authority. Any suspended preferential treatment shall be reinstated upon a determination that the good qualifies as an originating good.
7. If the good is determined to be non-originating, the producer or exporter shall be given 30 days from the date of receipt of the written determination to provide any written comments or additional information regarding the eligibility of the good for preferential tariff treatment. If the good is still found to be non-originating, the final written determination issued by the importing Party shall be communicated to the competent authority of the exporting Party within 30 days from the date of receipt of the comments or additional information from the producer or exporter.
Article 3.28. Determination of Origin and Preferential Tariff Treatment
1. The customs authority of the importing Party may deny preferential tariff treatment to a good for which an importer claims preferential tariff treatment where the good does not qualify as an originating good of the exporting Party or where the importer fails to comply with any of the relevant requirements of this Chapter.
2. The customs authority of the importing Party may determine that a good does not qualify as an originating good of the exporting Party and may deny preferential tariff treatment in the following cases:
(a) where the competent authority of the exporting Party fails to respond to the request within the period referred to in paragraph 4 of Article 3.26 (Verification of Origin) or paragraph 3 of Article 3.27 (Verification Visit);
(b) where the competent authority of the exporting Party refuses to conduct a visit, or fails to respond to the communication referred to in paragraph 1 of Article 3.27 (Verification Visit) within the period referred to in paragraph 3 of Article 3.27 (Verification Visit); or
(c) where the information provided to the customs authority of the importing Party pursuant to Articles 3.26 (Verification of Origin) or Article 3.27 (Verification Visit) is not sufficient to prove that the good qualifies as an originating good of the exporting Party.
In such cases, a written determination thereof shall be sent to the competent authority of the exporting Party.
3. After carrying out the procedures outlined in Articles 3.26 (Verification of Origin) or Article 3.27 (Verification Visit), as the case may be, the customs authority of the importing Party shall provide the competent authority of the exporting Party with a written determination of whether or not the good qualifies as an originating good of the exporting Party, including findings of fact and the legal basis for the determination, within 45 days from the date of receipt of the information provided by the competent authority of the exporting Party pursuant to Articles 3.26 (Verification of Origin) or Article 3.27 (Verification Visit). The competent authority of the exporting Party shall inform the exporter of the good in the exporting Party, whose premises were subject to the visit referred to in Article 3.27 (Verification Visit), of such determination by the customs authority of the importing Party.
4. The competent authority of the exporting Party shall, when it cancels the decision to issue the Certificate of Origin, promptly notify the cancellation to the exporter to whom the Certificate of Origin has been issued, and to the customs authority of the importing Party, except where the Certificate of Origin has been returned to the competent authority of the exporting Party. The customs authority of the importing Party may deny preferential tariff treatment when it receives the notification.
Article 3.29. Preservation of Certificates of Origin and Supporting Documents
1. Each Party shall provide that an exporter or a producer in its territory that has obtained a Certificate of Origin shall maintain in its territory, for three years after the date on which the Certificate of Origin was issued or for such longer period as the Party may specify, all records relating to the origin of a good for which preferential tariff treatment was claimed in the territory of the other Party.
2. Each Party shall provide that an importer claiming preferential tariff treatment for a good imported into the Partyâs territory shall maintain in that territory, for three years after the date of importation of the good or for such longer period as the Party may specify, such documentation, including a copy of the Certificate of Origin, as the Party may require relating to the importation of the good.
3. Each Party shall permit, in accordance with its laws and regulations, exporters in its territory to maintain documentation or records in any medium, provided that the documentation or records can be retrieved. and printed.
Article 3.30. Confidentiality
1. Any confidential information shall be treated as such in accordance with the laws and regulations of the Parties and shall be used for the validation of Certificates of Origin purposes only.
2. The Parties shall maintain, in accordance with their laws and regulations, the confidentiality of classified business information collected in the process of verification pursuant to Articles 3.26 (Verification of Origin) or Article 3.27 (Verification Visit) and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The classified business information may only be disclosed to those authorities responsible for the administration and enforcement of origin determination.
Article 3.31. Exhibitions
1. Notwithstanding Article 3.13 (Direct Consignment), originating goods sent for exhibition in a country other than a Party and sold after the exhibition for importation into a Party shall benefit on importation from the provisions of this Agreement provided that it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these goods from a Party to the country in which the exhibition is held and has exhibited them there;
(b) the goods have been sold or otherwise disposed of by that exporter to a person in a Party;
(c) the goods have been consigned during the exhibition or immediately thereafter in the State in which they were sent for exhibition; and
(d) the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display, which is not organised for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control.
3. A Certificate of Origin must be issued or made out in accordance with this Chapter. The name and address of the place of the exhibition must be indicated in the Certificate of Origin. Where necessary, additional documentary evidence of the conditions, under which they have been exhibited, may be required from the relevant authorities of the country where the exhibition took place.
Article 3.32. Sanctions Against False Declaration
1. Each Party shall establish or maintain appropriate sanctions against its exporters to whom a Certificate of Origin has been issued, for providing false declaration or documents to the competent authority of the exporting Party, prior to the issuance of the Certificate of Origin.
2. Each Party shall, in accordance with its laws and regulations, take measures which it considers appropriate against its exporters to whom a Certificate of Origin has been issued if they fail to notify in writing to the competent authority of the exporting Party without delay after having known, after the issuance of the Certificate of Origin, that such good does not qualify as originating goods of the exporting Party.
3. When the exporter repeatedly provided false information or documentation, the competent authority may temporarily suspend the issuance of a new Certificate of Origin.
Article 3.33. Obligations of the Importer
1. Except as otherwise provided in this Chapter, the customs authority of the importing Party shall require an importer who claims preferential tariff treatment for goods imported from the other Party to:
(a) make a customs declaration, based on a valid Certificate of Origin, that the goods qualify as originating goods of the exporting Party;
(b) have the Certificate of Origin in its possession at the time the declaration is made;
(c) provide the Certificate of Origin on the request of the customs authority of the importing Party; and
(d) promptly notify the customs authority and pay any duties due where the importer has reason to believe that the Certificate of Origin on which a declaration was based contains information that is incorrect.
2. Animporter claiming preferential tariff treatment for goods imported into the Partyâs territory shall maintain for three years after the date of importation of the goods, a Certificate of Origin, and all other documents that the Party may require relating to the importation of the goods.
Article 3.34. Obligations of the Exporter
The exporter to whom a Certificate of Origin has been issued in the exporting Party shall notify in writing to the competent authority of the exporting Party without delay when such exporter knows that such good does not qualify as originating goods of the exporting Party.
Article 3.35. Third Party Invoices
An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a good, provided that, the good meets the requirements in this Chapter. The Third Party invoice shall include the Third Party located within the exporting Party and Third Party more than one country.
Article 3.36. 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 goods are imported by instalments, a single Certificate of Origin for such goods may be submitted to the customs authorities upon importation of the first instalment.
Article 3.37. Cooperation between Competent Authorities
1. The customs authorities of the Parties shall provide each other with the addresses of the competent authorities responsible for verification.
2. In order to ensure the proper application of this Chapter, the Parties shall assist each other, through their competent authorities, in checking the authenticity of the Certificates of Origin and the correctness of the information given in these documents.
Article 3.38. Settlement of Disputes
1. Without prejudice to Chapter 13 (Dispute Settlement), where disputes arise in relation to the verification procedures prescribed in Article 3.26 (Verification of Origin) which cannot be settled between the competent authorities of the Parties, or where they raise a question as to the interpretation of this Chapter, such disputes or questions shall be submitted to the Committee on Rules of Origin.
2. All disputes between the importer and the competent authorities or customs authorities of the importing Party shall be settled in accordance with the laws and regulations of that Party.
Article 3.39. Transitional Provisions for Goods In Transit
This Agreement may be applied to goods which comply with the Articles of this Chapter and which on the date of entry into force of this Agreement are in transit, subject to the submission to the customs authorities of the importing Party, no later than one year after the import of the goods into the territory of that Party, of the Certificate of Origin made out retrospectively in accordance with Article 3.16 (Issuance of the Certificate of Origin), and if requested, together with the documents showing that the goods have been transported directly in accordance with Article 3.13 (Direct Consignment).
Article 3.40. Review and Appeal
The importing Party shall grant the right of appeal in matters relating to the eligibility for preferential tariff treatment to importers of goods traded or to be traded between the Parties, in accordance with its domestic laws, regulations, and administrative practices.
Article 3.41. Committee on Rules of Origin
1. The Parties hereby establish the Committee on Rules of Origin, comprising government representatives of each Party.
2. The functions of the Committee shall be to: (a) monitor and review the implementation and operation of this Chapter;
(b) report its findings to the Committee on Trade in Goods in accordance with Article 2.16 (Committee on Trade in Goods);
(c) identify areas relating to this Chapter to be improved for facilitating trade in goods between the Parties;
(d) consider any other matters as Parties may agree related to this Chapter; and
(e) carry out other functions as may be delegated by the Commission in accordance with paragraph 2(a) of Article 14.2 (Duties of the Commission).
3. The Committee shall meet at such venues and times as may be agreed by the Parties.
Chapter 4. CUSTOMS PROCEDURES AND TRADE FACILITATION
Article 4.1. Objectives
The objectives of this Chapter are to:
(a) simplify and harmonise customs procedures of Each Party;
(b) ensure consistency, predictability, and transparency in the application of customs laws and regulations of each Party;
(c) ensure efficient and expeditious clearance of goods;
(d) facilitate trade in goods between the Parties by the use of information and communications technology, to the extent possible taking into account international standards; and
(e) promote cooperation between the customs authorities of each Party.
Article 4.2. Scope
1. This Chapter shall apply to customs procedures for goods traded between the Parties and means of transport between the Parties.
2. This Chapter shall be implemented by each Party in accordance with the laws and regulations in force in each Party and within the competence and available resources of the customs authorities of each Party.
Article 4.3. Definitions
For the purposes of this Chapter:
(a) customs authority means the authority that, according to the legislation of each Party, is responsible for the administration and enforcement of its customs laws and regulations:
(i) inthe case of Thailand, the Customs Department; and
(ii) in the case of Sri Lanka, the Sri Lanka Customs;
(b) customs laws and regulations means such laws and regulations applied and enforced by the customs authority of each Party concerning the importation, exportation, and transit/transshipment of goods, so far as they relate to customs duties, charges, and other taxes, or to prohibitions, restrictions, and other similar controls with respect to the movement of controlled items across the boundary of the customs territory of each Party;
(c) customs procedures means the treatment applied by the customs authority of each Party to goods and means of transport that are subject to customs laws and regulations including customs control; and
(d) Expedited Shipment means all goods imported by or through an enterprise operating a consignment service for the expeditious cross-border movement of goods who assumes liability to the customs authority for those goods.
Article 4.4. Pre-arrival Processing
1. Each Party shall adopt or maintain procedures allowing for the submission of import documentation and other required information in order to begin processing prior to the arrival of goods with a view to expediting the release of goods upon arrival.
2. Each Party shall provide, as appropriate, for advance lodging of documents and other information referred to in paragraph 1, in electronic format for pre- arrival processing of such documents.
Article 4.5. Advance Rulings
1. Customs authorities of each Party shall, subject to its laws and regulations, issue a written advance ruling prior to the importation of goods into its territory upon written request of a person who intends to import in or export to its territory, on the basis of the facts and circumstances provided by the requester, including a detailed description of the information required to process a request for an advance ruling, concerning an application of an exporter, importer or any person with respect to:
(a) the tariff classification of goods;
(b) valuation method, the appropriate method or criteria, and the application thereof, to be used for determining the customs value under a particular set of facts; or
(c) whether goods qualify as originating goods under this Agreement.
2. The customs authorities shall issue advance rulings after receiving a written request, provided that the requester has submitted all necessary information. The issuance of advance ruling shall be made within 120 days.
3. Each Party shall provide advance rulings that shall be in force from their date of issuance, or such other date specified by the ruling, for the period of time, in accordance with its laws and regulations, provided that the facts or circumstances on which the ruling is based remain unchanged.
4. Each Party may modify or revoke an advance ruling: (a) if the ruling was based on an error of fact;
(b) if there is a change in the material facts or circumstances on which the ruling was based;
(c) to conform with a judicial decision; or
(d) based on reasons or circumstances specified in its laws and regulations.
5. Before issuing a decision, each Party may reject a request for an advance ruling:
(a) if the requester does not submit additional required information within specified period;
(b) if a request was based on an error of fact;
(c) if adetailed request is under verification by customs authority or other agencies; or
(d) based on reasons or circumstances specified by customs authority of each Party.
6. Each Party shall provide, in its laws and regulations, 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 goods that have occurred prior to that date, unless the person to whom the advance ruling was issued has not acted in accordance with the terms and conditions of the advance ruling.
7. Where an importer claims that the treatment accorded to imported goods should be governed by an advance ruling, the customs authorities may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advance ruling was based.
8. Each Party shall make its advance rulings publicly available, subject to confidentiality requirements in its laws and regulations, for the purposes of promoting the consistent application of advance rulings to other goods.
9. If a requester provides false information or omits relevant circumstances or facts in its request for an advance ruling, or does not act in accordance with the ruling's terms and conditions, the importing Party may apply appropriate measures, including civil, criminal, and administrative actions, penalties, or other sanctions in accordance with its laws and regulations.
10. Where a Party modifies or revokes an advance ruling, it shall provide written notice to the requester setting out the relevant facts and the basis for its decision, Where a Party revokes or modifies an advance ruling with retrospective effect, it may only do so where the advance ruling was based on incomplete, incorrect, false or misleading information.
11. An advance ruling issued by a Party shall be binding on that Party in respect of the requester that sought it. The Party may provide that the advance tuling is binding on the requester.
Article 4.6. Customs Procedures
1. The customs authority of each Party shall ensure that its customs procedures and practices are predictable, consistent, transparent, and facilitate trade, including through the expeditious clearance of goods and means of transport.