3. The materials of Costa Rica, El Salvador, Honduras and Panama incorporated into a good produced in the territory of the exporting Party shall be considered originating in that Party, provided that there is a trade agreement in force between Peru and these countries, and in compliance with the specific rules of origin set out in this Treaty.
4. In the case of goods classified in Chapters 50 to 63 of the Harmonized System, paragraph 3 shall apply only when the customs tariff is applied zero percent (0%), both for the materials accruing to the final goods, in accordance with the tariff elimination program established in this Treaty, as well as in the tariff elimination program established in trade agreements of the countries mentioned in paragraph 3 to the importing Party of the final good for which the exporting Party to accumulate origin.
5. Materials which are excluded from the tariff elimination program granted by the importing Party to the countries involved in the cumulation, shall not be subject to the arrangements set out in paragraph 3.
6. When each party has established a preferential trade agreement with a country or group of countries not party, the goods or materials of a country or group of countries, not incorporated in the territory of a Party, shall be treated as originating from the territory of that Party, provided that they comply with the rules of origin applicable to such goods or materials under this Treaty.
7. For the implementation of paragraph 6, each Party shall have agreed provisions equivalent to those specified in this paragraph with the country or group of countries not party as well as the conditions as the parties deem necessary for purposes of its implementation.
37:. De Minimis
1. A good originating shall be considered if the value of all the non-originating materials used in its production that did not meet the change in tariff classification pursuant to annex 3, does not exceed 10 per cent of the FOB value of the goods.
2. Where the goods referred to in paragraph 1, subject to a requirement of a change in tariff classification and regional value content, the value of all the non-originating materials shall be included in the calculation of the regional value content of the good.
3. Notwithstanding paragraph 1, goods classified in Chapters 50 to 63 of the harmonized system that is not because certain originating fibres or yarns used in the production of the component of the good that determines the tariff classification do not undergo a change in tariff classification set out in annex 3 shall be considered
Originating goods if the total weight of all such fibres or yarns in component that is not more than ten percent (10%) of the total weight of that component.
4. In all cases, the goods shall meet all other applicable requirements of this chapter.
38:. Fungible Goods and Materials
1. In order to determine whether a product is fungible originating, any goods or materials shall be:
(a) A physical separation of the goods or materials; or
(b) An inventory management method recognised in the generally accepted accounting principles of the exporting Party.
2. The inventory management method selected under paragraph 1 for a particular good or fungible material shall continue to be used for those goods or materials throughout the fiscal year of the person that the method selected inventory management.
39:. Accessories , Spare Parts and Tools
1. Spare parts, accessories or tools delivered with the good shall be treated as originating is good if the originating and shall not be taken into account in determining whether all the non-originating materials used in the production of the good undergo the change in tariff classification applicable provided that:
(a) Accessories, spare parts and tools are classified separately with and not invoiced, regardless of whether they are separately identified in the invoice; and
(b) The quantities and value of the spare parts, accessories or tools are customary for the good.
2. If a good is subject to a regional value content requirement, the value of the spare parts, accessories or tools described in paragraph 1 shall be considered as originating or non-originating materials as the case may be in calculating the regional value content of the good.
310:. Sets or Sets of Goods
1. If the goods are classified as a set or assortment as a result of the application of the Rule 3 of the general rules for the interpretation of the Harmonized System, the set or assortment shall be considered only if each good as originating in the set or assortment is both originating and the Set and the goods or assortment meet all other applicable requirements of this chapter.
2. Notwithstanding paragraph 1. a set of goods originating or assortment is if the value of all the non-originating goods in the set or assortment does not exceed fifteen per cent (15 per cent) of the FOB value of the latter.
311:.
"packaging materials and containers for retail sale
1. When the packages and packing materials for retail sale are classified with the good, the origin shall not be taken into account in determining the origin of the goods.
2. Where goods are subject to a regional value content requirement, the value of the packaging materials and containers used for retail sale shall be taken into account in determining the origin of the goods, as the case may be.
312:.
"packing materials and containers for shipment
Packing materials and containers for shipment shall not be taken into account in determining the origin of the goods.
313:. Indirect Materials
1. In order to determine whether a product is originating; indirect material shall be considered as originating regardless of their production.
2. Indirect material mean articles used in the production of a good which are not physically incorporated into and form part of this, including:
(a) Fuel and energy; catalysts and solvents;
(b) Aircraft, equipment and devices used for testing or inspecting the goods;
(c) Gloves, spectacles, footwear, clothing, equipment and devices;
(d) Tools and moulds, dies;
(e) Spare parts and materials used in the maintenance of equipment and buildings;
(f) Lubricants, fats, composite materials and other materials used in production or operation or maintenance of equipment and buildings;
(g) Any other goods that are not incorporated into the good but whose use in the production of the good can be adequately that form part of that production.
314:. Direct Transport
1. To maintain the goods originating status shall be transported directly between the parties.
2. Shall be considered as transported directly from the exporting Party to the importing party, when:
(a) The goods are transported without passing through a non- Party; or
(b) Goods in transit through one or more non- parties with or without trans-shipment or temporary storage in such non-parties, provided that:
(i) Remain under the control of the customs authorities in a country that is not a party; and
(ii) Neither did not undergo operations other than reloading repacking, unloading, or any other operation to preserve them in good condition.
3. Compliance with the provisions set out in paragraph 2 shall be credited through the submission to the customs authority of the importing Party:
(a) In the case of transit or transshipment: transport documents such as the airway bill of lading or multimodal transport documents, certified transport from the country of origin of the importing Party, as the case may be;
(b) In the case of storage: transport documents such as the airway bill of lading, or multimodal transport documents, certified transport from the country of origin in the importing Party as the case and documents issued by the customs authorities of the country where it carries out storage.
315:. Proofs of Origin
1. For the purposes of this chapter, the following shall be considered as evidence of origin to certify that the goods qualify as originating in accordance with the provisions of this chapter:
(a) A certificate of origin as referred to in article 3.16; or
(b) A declaration of origin as referred to in article 3.17.
2. Proofs of origin referred to in paragraph 1 shall be valid for one (1) year from the date of its issuance.
316:. Certificate of Origin
1. To qualify for preferential tariff treatment goods originating at the time of importation, the importer must be in possession of a valid certificate of origin issued on the basis of the format as set out in annex 3.16 and provide a copy to the customs authority of the importing Party if it so requires.
2. The exporter of the goods shall complete and submit a certificate of origin to the authorized entity, which shall be responsible for its issuance before or at the time of the date of shipment of the goods, as well as in the cases referred to in paragraph 6.
3. The certificate of origin shall cover one or more goods of a single shipment.
4. The exporter of goods that the requests a certificate of origin shall submit all appropriate documents proving the originating status of the goods in question, as may be required by the entity authorized. Furthermore, the exporter must commit to meet the other requirements applicable in this chapter.
5. In the event of the theft, loss or destruction of a certificate of origin, the exporter may apply in writing to the authorized body which issued a certified copy of the original certificate of origin, which shall be based on the export invoice or any other evidence that had served as the basis for the original certificate of origin, in possession of the exporter.
The certified copy issued in this way must take the comments the phrase "certified true copy of the original certificate of origin
Number..... dated..... "so that the period of validity is
Counted from the date indicated.
6. Notwithstanding paragraph 2, a certificate of origin may exceptionally be issued after the date of the goods, provided that:
(a) Was not issued before or at the time of shipment involuntary due to errors or omissions or other circumstances that may be deemed justified, provided that no more than one (1) year since the exportation and exporter re-delivered all commercial documents required as well as the export declaration endorsed by the customs authority of the exporting Party; or
(b) It is demonstrated to the satisfaction of the competent authority or agency authorized by the Certificate of Origin issued was initially not accepted at importation for technical reasons. The period of application must be indicated in the certificate of origin was issued.
In such cases, it shall indicate in the field of observations of the Certificate of Origin phrase "retrospectively issued the certificate must indicate in addition when the situation referred to in subparagraph (b) The number and date of the original certificate of origin was issued.
7. Where the exporter of the goods is not the producer may request the issuance of a certificate of origin on the basis of:
(a) Information provided by the producer of the goods; or
(b) A declaration of origin provided by the producer of the goods to the exporter, noting that the goods qualify as originating in the exporting Party.
8. An exporter to whom it has issued a certificate of origin; and promptly notify in writing that becomes aware that the goods qualify as originating, to the competent authority of the importing Party, with a copy to the agency authorized by the competent authority of the exporting party and the importer.
317:. A Declaration of Origin
1. The declaration of origin referred to in article 3.15.1 (b) may be made in accordance with this article, only by an approved exporter as provided for in article 3.18.
2. The declaration of origin shall be issued only if the goods in question are considered originating in the exporting Party.
3. Where the exporter is not the producer of the goods in the exporting Party, a declaration of origin for the goods may be issued by the exporter approved on the basis of:
(a) Information provided by the producer of the goods to the exporter or approved;
(b) A declaration provided by the producer of the goods to the approved exporter, noting that the goods qualify as originating in the exporting Party.
4. Approved an exporter shall be prepared to submit, at any time at the request of the competent authority of the exporting Party or, where applicable, to the authorized body of the exporting Party, all appropriate documents proving that the goods for which it issued the declaration of origin qualify as originating in the exporting Party.
5. The text of the declaration of origin shall be prepared in Annex 3.17. A declaration of origin shall be issued by an exporter, approved in writing by stamping, typing or printing on the commercial invoice or any other document which describes the goods in sufficient detail to enable them to be identified. The declaration of origin shall be issued at the date of issuance of the commercial document.
6. A declaration of origin shall be issued by the exporter approved before or at the time of the date of shipment.
7. An approved exporter who has issued a declaration of origin and promptly notify in writing to the competent authority of the importing Party, with a copy to the competent authority of the exporting party and the importer, and where applicable, to the authorized body of the exporting party when it becomes aware that the goods qualify as originating.
318:. Approved Exporter
1. The competent authority of the exporting Party or, where applicable, the authorised body of the exporting party may authorise any exporter in that party to make declarations of origin as an exporter approved provided that the exporter:
(a) Conduct frequent shipments of goods originating in the exporting Party;
(b) Has sufficient knowledge and ability to make declarations of origin and appropriately fulfils the conditions laid down in the laws and regulations of the exporting Party; and
(c) Re-delivered to the competent authority of the exporting Party or, where applicable, to the authorized body of the exporting party a written statement that accepts full responsibility for any origin Declaration which identifies him as if any signed in manuscript.
2. The competent authority of the exporting Party or, where applicable, the authorised body of the exporting Party shall grant to the exporter approved a number which the authorization shall appear on the origin Declaration. It shall not be necessary that the declaration of origin is signed by the exporter approved.
3. The competent authority of the exporting Party or, where applicable, the authorised body of the exporting Party shall ensure the appropriate use of the authorisation approved by the exporter.
4. The competent authority of the exporting Party or, where applicable, the authorised body of the exporting Party may withdraw at any time, the authorization in accordance with the laws and regulations of the exporting Party where the exporter approved no longer fulfil the conditions set out in paragraph 1 or otherwise makes an incorrect use of the authorisation.
319:. Notifications
1. Upon the Entry into Force of this Treaty, each Party shall provide to the other party a register of the names of entities and accredited officials authorized to issue certificates of origin as well as specimen impressions of signatures and stamps used by the entity authorized for the issuance of certificate of origin.
2. Any change in the register referred to in paragraph 1 shall be notified in writing to the other party. The change shall enter into force fifteen (15) days after the receipt of notification or on a later date indicated in such notification.
3. The competent authority of the exporting Party or, where applicable, the authorised body of the exporting Party shall provide the competent authority of the importing Party with information regarding the composition of the authorization number, as well as the names, addresses and approval of the numbers approved exporter and the dates on which such authorisation shall enter into force. Each Party shall notify the other party of any change, including the date that it becomes effective.
320:. Electronic Certificate of Origin
The Parties shall begin to develop, from the Entry into Force of this Treaty, the electronic certificate of origin, with the aim of implementing it in the medium term.
321:. Obligations Relating to Imports
1. Except as otherwise provided in this chapter Each Party shall require an importer claiming preferential tariff treatment in its territory:
(a) Declare in the import of customs document, on the basis of a proof of origin that the good qualifies as an originating in the other party;
(b) In possession of the proof of origin at the time the statement referred to in subparagraph (a);
(c) In possession of documents proving that have been fulfilled the requirements established in article 3.14; and
(d) Provide proof of origin, as well as the documents indicated in subparagraph (c) to the customs authority, at its request.
2. Where the Proof of Origin submitted formal errors that do not create doubts concerning the correctness of the information contained in the same mecanográficos errors such as may be accepted by the customs authority of the importing Party.
3. Where a certificate of origin will not be accepted by the customs authority of the importing party at the time of importation by presenting their stuffing errors or omissions in a form that do not affect the implementation of origin or in the tariff preference, the customs authority shall not deny the preferential tariff treatment. In this case, the customs authority of the importing Party shall request the importer one-time and not be extended, the presentation of a certificate of origin for a period of fifteen (15) days from the day following the date of receipt of the notification of this omission or error may authorise the release and upon adopting measures necessary to ensure the interest, in accordance with its national legislation.
4. Concluded within the time frame laid down in paragraph 3, whether or not there has been a new certificate of origin issued properly, the importing Party shall deny the preferential tariff treatment and have taken measures to ensure the interest, shall execute them.
5. In case of introducing a new certificate of origin issued properly and have taken measures to ensure the interest, it shall terminate the measures within a period not exceeding ninety (90) following the submission of the request for release of measures by the importer to the customs authority of the importing Party, which may be extended by up to an additional thirty (30) days in exceptional cases.
322:.
"repayment of customs duties
Originating where goods are imported into the territory of a party without the good of the importer has requested the preferential tariff treatment at the time of importation, the importer may apply by31 one (1) year after the date of numbering or acceptance of the customs declaration of import, repayments of any duty paid in excess, as a result of not having requested the preferential tariff treatment shall submit to the Customs Authority:
(a) A proof of origin shall comply with the provisions laid down in article 3.16 and article 3.17; and
(b) Other documentation relating to the importation of the goods in accordance with the domestic legislation of the importing Party.
323:. Supporting Documents
The documents used for proving that the goods covered by a proof of origin are considered as originating goods and meet the requirements of this Chapter may include but are not limited to the following:
(a) Direct evidence of the processes carried out by the exporter or producer to obtain the goods concerned contained, for example in his accounts or internal book-keeping;
(b) Documents proving the status of the originating materials used;
(c) The documents proving working or processing of materials;
(d) Certificates of origin proving the status of the originating materials used; and
(e) In the case of goods of textile and garment classified in Chapters 50 to 63 of the Harmonized System, the exporter must necessarily seek an affidavit issued by the producer of the originating materials.
324:.
"preservation of Proof of Origin and supporting documents
1. The exporter applying for the issuance of a certificate of origin shall maintain for a period of at least five (5) years the documents referred to in article 3.23 after the date of its issuance.
2. The authorized bodies of the exporting Party issuing a certificate of origin shall keep a copy of the certificate of origin for a period of at least five (5) years after the date of its issuance.
3. An importer claiming preferential treatment for a commodity shall maintain for a period of at least five (5) years from the date of importation of goods, the documentation relating to the importation including a copy of the evidence of origin.
4. An approved exporter that makes a declaration of origin shall maintain for a period of at least five (5) years the documents referred to in article 3.23 after the date of its issuance.
325:.
"exceptions to the obligation to the submission of a proof of origin
1. The Parties shall not require a proof of origin is proving that a good originating where:
(a) An importation of goods whose customs value does not exceed 1,000 United States dollars (US $1,000 or the equivalent in national currency or a higher amount as the party may establish; or
(b) An importation of goods for which the importing Party has waived the requirement for a proof of origin.
2. Paragraph 1 does not apply to imports, including the fractional imports or seek for the purpose of avoiding the certification requirements of this chapter.
326:. Verification Process
1. For purposes of determining whether a good imported by one party from the other party qualifies as an originating goods, the competent authority of the importing Party may conduct a verification of origin through:
(a) Written requests for information to the exporter or producer;
(b) Written questionnaires to an exporter or producer; and / or
(c) Visits to the premises of an exporter or producer in the territory of the other party with a view to observe the facilities and productive process of goods and to review the records relating to the origin, including books and any supporting documents
Referred to in Article 3.23. The competent authority of the exporting Party may participate in these visits, as an observer.
2. The competent authority of the importing Party shall notify the initiation of the process of verification to the exporter or producer and the importer, together with the shipment of the first written questionnaire or request for information or visit referred to in paragraph 1, it shall send a copy of the notification to the competent authority of the exporting Party.
3. For the purposes of this article, the competent authority of the importing Party carrying out the verification of origin shall be notified by registered letter with acknowledgement of receipt or by any means that it considers the receipt of the written requests for information and visits to exporters or producers.
4. For the purposes of subparagraphs 1 (a) and 1 (b), the exporter or producer shall respond to the request for information or questionnaire carried out by the competent authority of the importing party within a period of thirty (30) days from the date of receipt. During that period, the exporter or producer may once a written request to the competent authority of the importing Party for an extension, which may not exceed thirty (30) days. The importing Party shall deny the preferential tariff treatment to the good in question the questionnaire or respond to such a request.
5. When the competent authority of the importing Party has received the response of the written request for information or the questionnaire referred to in subparagraphs 1
(a) And 1 (b), within the deadline, and considers that the information provided in the response is insufficient or require additional information to verify the origin of the goods subject to verification may request such information to the exporter or producer, which shall be forwarded within a period not exceeding thirty (30) days from the date of receipt of the request for additional information.
6. The importer within thirty (30) days of the notice of initiation of the process of verification of origin shall make the documents, evidence or demonstrations, they consider relevant, and may request a written and a one-time extension to the importing Party, which may not exceed thirty (30) days. If the importer fails to provide documentation, will not be sufficient grounds to deny the preferential tariff treatment without prejudice to paragraph 5.
7. For the purposes of subparagraph 1 (c), the competent authority of the importing Party shall provide written notice of such a request, at least thirty (30) days before verification visit to the exporter or producer. In the event that the exporter or producer has not given its written consent to the visit within fifteen (15) days from the date of receipt of the notification, the importing Party shall deny the preferential tariff treatment to the goods in question. The application of the visit shall be communicated to the competent authority of the exporting Party.
8. When the exporter or producer receives notification pursuant to paragraph 7 may apply for one-time within fifteen (15) days after the date of receipt of the notification, the postponement of the proposed verification visit for a period not exceeding thirty (30) days from the date on which the notification was received, or for a longer period as may be agreed by the competent authority of the importing Party and the exporter or producer. For this purpose, the competent authority of the importing Party shall notify the postponement of the visit to the competent authority of the exporting Party.
9. A Party shall not deny the preferential tariff treatment based solely on the postponement of a verification visit.
10. The competent authority of the importing Party shall issue a record of the visit shall include the facts which it found to be the case, a list of documents or information obtained. Such record will be signed by the producer or exporter. In the event that the producer or exporter refuses to sign the certificate shall record this fact does not affect the validity of the visit.
11. The competent authority of the importing Party shall, within a period not exceeding three hundred and sixty five (365 days) from the date of receipt of notice of the initiation of the verification process, notify in writing to the exporter or producer of the results of the determination of the origin of goods and the factual and legal basis for the determination.
12. The competent authority of the importing Party shall notify the importer the result of verification of origin, which shall be accompanied by the factual and legal basis for the determination, respecting the confidentiality of the information provided by the exporter or producer, and shall send a copy to the competent authority of the exporting party
13. If as a result of an origin verification procedure in accordance with this article, the competent authority of the importing Party determines that the goods do not qualifies as originating, that party may suspend the preferential tariff treatment on any subsequent import of identical goods which have been produced by that producer until it proves to the competent authority of the importing Party that the goods qualify as originating in accordance with the provisions of this chapter.