Article 3.9. NEUTRAL ELEMENTS
1. In determining whether a good is an originating good, any neutral element as defined in paragraph 2 shall be disregarded.
2. Neutral element means a good used in the production, testing or inspection of another good but not physically incorporated into that good by itself, including:
(a) fuel, energy, catalysts and solvents;
(b) plant, equipment and machine, including devices and supplies used for testing or inspecting the goods;
(c) gloves, glasses, footwear, clothing, safety equipment and supplies;
(d) tools, dies and moulds;
(e) spare parts and materials used in the maintenance of equipment and buildings;
(f) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; and
(g) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.
Article 3.10. PACKING, PACKAGES AND CONTAINERS
1. Containers and packing materials used for the transport of goods shall not be taken into account in determining the origin of the goods.
2. The origin of the packaging materials and containers in which goods are packaged for retail sale shall be disregarded in determining the origin of the goods, provided that the packaging materials and containers are classified with the goods.
3. Notwithstanding paragraph 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 as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the goods.
Article 3.11. ACCESSORIES, SPARE PARTS AND TOOLS
1. Accessories, spare parts or tools presented and classified with the good shall be considered as part of the good, provided that:
(a) they are invoiced together with the good; and
(b) their quantities and values are commercially customary for the good.
2. Where a good is subject to change in tariff classification criterion set out in Annex II (Product Specific Rules of Origin), accessories, spare parts, or tools described in paragraph 1 shall be disregarded when determining the origin of the good.
3. Where a good is subject to a regional value content requirement, the value of the accessories, spare parts or tools described in paragraph 1 shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good.
Article 3.12. 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 products, the set as a whole shall be regarded as originating, provided that the value of the non- originating products does not exceed 15% of total value of the set, determined pursuant to Article 3.4 (Regional Value Content).
Article 3.13. DIRECT CONSIGNMENT
1. Preferential tariff treatment under this Agreement shall only be granted to originating products which are transported directly between the Parties.
2. Notwithstanding paragraph 1, goods whose transport involves transit through one or more non-Parties, with or without trans-shipment or temporary storage of up to 6 months in such non-Parties, shall still be considered as directly transported between the Parties, provided that:
(a) the transit entry of the goods is justified for geographical reason or by consideration related exclusively to transport requirements;
(b) the goods do not undergo any other operation there other than unloading and reloading, or any operation required to keep them in good condition; and
(c) the goods remain under customs control during transit in thosenon- Parties.
3. Compliance with paragraph 2 shall be evidenced by presenting the customs authority of the importing Party either with customs documents of the non-Parties, or with any other documents to the satisfaction of the customs authority of the importing Party.
Section B. Implementation Procedures
Article 3.14. CERTIFICATE OF ORIGIN
1. A Certificate of Origin as set out in Chapter 3-Annex (Certificate of Origin) shall be issued by the authorized bodies of a Party on application by exporter or producer, provided that the goods can be considered as originating in that Party in accordance with this Chapter.
2. The Certificate of Origin shall:
(a) contain a unique certificate number;
(b) cover one or more goods under one consignment;
(c) state the basis on which the goods are deemed to qualify as originating for the purposes of this Chapter;
(d) contain security features, such as specimen signatures or stamps as advised to the importing Party by the exporting Party; and
(e) be completed in English.
3. The Certificate of Origin shall be issued before or at the time of shipment. It shall be valid for 1 year from the date of issuance in the exporting Party.
4. Each Party shall inform the customs authority of the other Party of the name of each authorized body, as well as relevant contact details, and shall provide details of security features for relevant forms and documents used by each authorized body, prior to the issuance of any certificate by that body. Any change in the information provided above shall be promptly notified to the customs authority of the other Party.
5. A Certificate of Origin may be issued retrospectively within 1 year from the date of shipment, bearing the words "ISSUED RETROSPECTIVELY" and remains valid for 1 year from the date of shipment, if it is not issued before or at the time of shipment due to force majeure, involuntary errors, omissions or other valid causes.
6. In cases of theft, loss, or accidental destruction of a Certificate of Origin, the exporter or producer may make a written request to the authorized bodies of the exporting Party for issuing a certified copy. The certified copy shall bear the words "CERTIFIED TRUE COPY of the original Certificate of Origin number_dated __". The certified copy shall be valid during the term of validity of the original Certificate of Origin.
Article 3.15. DECLARATION OF ORIGIN
1. An approved exporter under Article 3.16 (Approved Exporter) ina Party may, for the purpose of obtaining preferential tariff treatment in the other Party, complete a Declaration of Origin on invoice or other commercial documents.
2. The Declaration of Origin shall contain the authorization number of the approved exporter and a unique invoice/commercial document number issued by the exporter.
3. A Declaration of Origin shall be produced only if the product concerned can be considered as originating in a Party subject to the provisions of this Chapter.
4. Where the approved exporter in the exporting Party is not the producer of the product, a Declaration of Origin for the product may be completed by the approved exporter in accordance with the laws and regulations of the exporting Party.
5. A Declaration of Origin shall be completed prior to the importation in the importing Party of the products to which it relates.
6. A Declaration of Origin shall be valid for 12 months from the date of completion.
7. The exporter making out a Declaration of Origin shall prepare to submit at any time, at the request of the customs authority of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfillment of the other requirements of this Agreement.
8. A Declaration of Origin shall bear the following text:
"The exporter hereby declares that the stated information is correct and that the goods exported to (Importing Party) comply with the origin requirements specified in the China-Mauritius Free Trade Agreement."
Article 3.16. APPROVED EXPORTER
1. A Party may implement an Approved Exporter System under this Agreement, which allows the approved exporter to complete a Declaration of Origin. The approved exporter shall be approved and administered by the exporting Party in accordance with its domestic legislation or customs administrative procedures.
2. The approved exporter shall be given a unique authorization number required to be marked on the Declaration of Origin when in use. The use of such number shall be monitored and supervised by the exporting Party.
3. Each Party shall provide the other Party with detailed information on the approved exporters, such as the names, authorization numbers and contact details of the approved exporters prior to the actual exportation of their products.
Article 3.17. RETENTION OF ORIGIN DOCUMENTS
1. Each Party shall require its producers, exporters and importers to retain documents that prove the originating status of the goods as well as the fulfillment of the other requirements of this Chapter for at least 3 years or any longer time in accordance with that Partyâs domestic law.
2. Each Party shall require that its authorized bodies retain copies of Certificates of Origin and other related supporting documents for at least 3 years or any longer time in accordance with that Party's domestic law.
Article 3.18. OBLIGATIONS REGARDING IMPORTATIONS
1. Unless otherwise provided in this Chapter, the importer claiming preferential tariff treatment shall:
(a) indicate in the customs declaration that the good qualifies as an originating good;
(b) possess a valid Certificate of Origin at the time the import customs declaration referred to in subparagraph (a) is made; and
(c) submit the valid Certificate of Origin and other documentary evidence related to the importation of the goods, upon request of the customs administration of the importing Party.
Article 3.19. REFUND OF IMPORT CUSTOMS DUTIES OR DEPOSIT
1. Where a Certificate of Origin is not submitted to the import customs at the time of importation pursuant to Article 3.18 (Obligation Regarding Importations), upon the request of the importer, the customs authorities of the importing Party may impose the applied non-preferential customs duties, or require a guarantee equivalent to the full amount of the customs duties on that good, provided that the importer formally declares to the customs authority at the time of importation that the good in question qualifies as an originating good.
2. The importer may apply for a refund of any excess customs duties imposed or guarantee paid provided that they can present all the necessary documentation required in Article 3.18 (Obligations Regarding Importations) within the period specified in the legislation of the importing Party.
Article 3.20. VERIFICATION OF ORIGIN
1. For the purposes of determining the authenticity or accuracy of the Certificate of Origin, the originating status of the products concerned, or the fulfillment of the other requirements of this Chapter, the customs authority of the importing Party may conduct origin verification based on risk analysis and at random or whenever the customs authority of the importing Party has reasonable doubts, by means of:
(a) requests for additional information from the importer;
(b) requests to the customs authority of the exporting Party to verify the origin of a product;
(c) such other procedures as the customs authorities of the Parties may jointly decide; or
(d) conducting verification visit to the exporting Party, when necessary, in a manner to be jointly determined by the customs authorities of the Parties.
2. The customs authority of the importing Party requesting verification to the exporting Party shall specify the reasons, and provide any document and information justifying the verification.
3. The importer or the exporting Party referred to in paragraph 1 receiving a request for verification, shall respond to the request promptly and reply within 3 months, from the date of raising the verification request. Upon request of the exporting Party, the above-mentioned period can be extended to another 3 months.
4. If the customs authority of the importing Party decides to suspend the granting of preferential treatment to the goods concerned while awaiting the results of the verification, the goods shall be released upon submission of guarantee, unless otherwise provided in the domestic legislations of the importing party.
5. If no reply is received within 6 months, or if the reply does not contain sufficient information to determine the authenticity of the documents or the originating status of the products in question, the requesting customs authority may deny preferential tariff treatment.
6. The exporter, producer or manufacturer, who applied for the Certificate of Origin or made the Declaration of Origin related to the concerned goods, shall not deny any request for a verification visit agreed by the Parties. Any failure to consent to a verification visit shall be liable for a denial of preferential benefits claimed in accordance with this Agreement.
Article 3.21. DENIAL OF PREFERENTIAL TARIFF TREATMENT
1. Except as otherwise provided in this Chapter, the importing Party may deny claim for preferential tariff treatment, if:
(a) the goods do not meet the requirements of this Chapter;
(b) the importer, exporter or producer fails to comply with the relevant requirements of this Chapter;
(c) the Certificate of Origin does not meet the requirement of this Chapter; or
(d) in case stipulated in Article 3.20 (Verification of Origin).
Article 3.22. ELECTRONIC ORIGIN DATa EXCHANGE SYSTEM
For the purposes of the effective and efficient implementation of this Chapter, both Parties may establish an Electronic Origin Data Exchange System to ensure real-time exchange of origin-related information between customs administrations upon a mutually agreed time framework.
Article 3.23. COMMITTEE ON RULES OF ORIGIN
1. The Parties hereby establish a Committee on Rules of Origin under the FTA Joint Commission, composed of government representatives of each Party.
2. The Committee shall meet as necessary to consider any matter arising under this Chapter and consult regularly to ensure that this Chapter is administered effectively, uniformly and consistently in order to achieve the objectives of this Agreement.
Article 3.24. CONTACT POINTS
1. Each Party shall designate a contact point to facilitate communications between the Parties on any matter covered by this Chapter
2. Each Party shall notify the other Party in writing of its designated contact point no later than 60 days after the date of entry into force of this Agreement.
3. A Party shall promptly notify the other Party of any change of its contact point or the details of the relevant officials acting as or on behalf of its contact point.
Chapter 4. SANITARY AND PHYTOSANITARY MEASURES
Article 4.1. OBJECTIVES
1. The objectives of this Chapter are to:
(a) facilitate trade between the Parties while protecting human, animal or plant life or health in the territories of the Parties;
(b) enhance transparency in and mutual understanding of the application of each Party's Sanitary and Phytosanitary Measures (hereinafter referred to as "SPS measures")
(c) strengthen cooperation between the Parties; and
(d) facilitate implementation of the principles of the Agreement on the Application of Sanitary and Phytosanitary Measures in Annex 1A of the WTO Agreement (hereinafter referred to as "the SPS Agreement").
Article 4.2. SCOPE
This Chapter shall apply to all SPS measures of the Parties, which may, directly or indirectly, affect trade between the Parties.
Article 4.3. DEFINITIONS
For the purposes of this Chapter, the definitions in Annex A of the SPS Agreement shall apply. Moreover, competent authorities shall mean the authorities within each Party recognised by the national government as responsible for developing and administering the SPS measures within that Party.
Article 4.4. GENERAL PROVISION
Except as otherwise provided for in this Chapter, the SPS Agreement shall apply between the Parties and is hereby incorporated into and made part of this Agreement, mutatis mutandis.
Article 4.5. EQUIVALENCE
The Parties shall strengthen co-operation on equivalence of SPS measures in accordance with the SPS Agreement and relevant international standards, guidelines and recommendations, in order to facilitate trade.
Article 4.6. HARMONISATION
The Parties shall base their SPS measures on international standards, guidelines and recommendations established by the Codex Alimentarius Commission (CAC), the World Organisation for Animal Health (OIE), and relevant international and regional organisations operating within the framework of the International Plant Protection Convention (IPPC), where they exist, except as otherwise provided for in paragraph 3 of Article 3 of the SPS Agreement.
Article 4.7. MEASURES AT THE BORDER
Where a Party detains, at a port of entry, goods exported from the other Party due to a perceived failure to comply with sanitary or phytosanitary requirements, the reasons for the detention shall be promptly notified to the importer or his or her representative. Official measures taken in relation to such goods shall be proportionate to the risk associated with such goods.
Article 4.8. TRANSPARENCY AND INFORMATION EXCHANGE
1. Each Party affirms its commitment to ensuring that information regarding proposed new or amended SPS measures is made available in accordance with the relevant requirements of the SPS Agreement.
2. Each Party shall make available the full text of its notified SPS measures, to the requesting Party within 15 working days after receiving the written request.
3. Each Party shall allow at least 60 days following the notification of its proposed SPS measures to WTO for the other Party to present comments except where risks to human, animal or plant life or health arising or threatening to arise warrant urgent actions.
4. Each Party may request information from the other Party on a matter arising under this Chapter. The requested Party shall endeavour to provide available information to the requesting Party within a reasonable period of time.
5. The Parties agree to notify each other of any emergency situation which may affect bilateral trade.
6. Each Party agrees to provide timely and appropriate information directly to the contact point of the other Party where:
(a) changes in animal or plant health status may affect existing trade between the Parties;
(b) significant non-compliance to SPS measures associated with a consignment is identified by the importing Party; or
(c) provisional SPS measures adopted by a Party against or affecting the exports of the other Party is considered necessary to protect human, animal or plant life or health.
Article 4.9. COOPERATION
1. The Parties agree to explore the opportunities for further cooperation on SPS issues, with a view to enhancing the mutual understanding of the regulatory systems of the Parties and facilitating bilateral trade.
2. Each Party, on request, shall give due consideration to cooperation in areas of
mutual interest relating to SPS issues, such as animal health, plant protection and/or food safety, subject to the availability of resources.
Article 4.10. CONTACT POINTS / COMPETENT AUTHORITIES AND CONTACT POINTS
1. Each Party shall designate a contact point which shall, for that Party, have the responsibility for coordinating the implementation of this Chapter. The contact points shall be:
(a) for China, General Administration of Customs; and
(b) for Mauritius, the National Plant Protection Office (NPPO).
2. Each Party shall provide the other Party with the contact details of the relevant officials in their respective contact points, including telephone, facsimile, email, and any other relevant details.
3. Each Party shall notify the other Party promptly of any change in its contact point or any amendment to the details of the relevant officials acting as or on behalf of its contact point.
Article 4. TECHNICAL CONSULTATIONS
1. Where a Party considers that a relevant SPS measure of the other Party has constituted unnecessary obstacles to its exports, it may request technical consultations. The requested Party shall respond as early as possible to such request.
2. The requested Party shall enter into technical consultations within a period mutually agreed, with a view to reaching a solution. Technical consultations may be conducted via any means mutually agreed by the Parties.
Chapter 5. TECHNICAL BARRIERS TO TRADE
Article 5.1. OBJECTIVES
1. The objectives of this Chapter are to: (a) facilitate and promote trade in goods between the Parties by ensuring that standards, technical regulations, and conformity assessment procedures do not create unnecessary technical barriers to trade; (b) strengthen cooperation, including information exchange in relation to the preparation, adoption and application of standards, technical regulations, and conformity assessment procedures;
(c) promote mutual understanding of each Party's standards, technical regulations, and conformity assessment procedures; and
(d) facilitate implementation of the principles of the Agreement on Technical Barriers to Trade (hereinafter referred to as "the TBT Agreement") in Annex 1A of the WTO Agreement.
Article 5.2. SCOPE
1. This Chapter shall apply to all standards, technical regulations, and conformity assessment procedures of each Party that may, directly or indirectly, affect trade in goods between the Parties. It shall exclude:
(a) the SPS measures which are covered in Chapter 4 (Sanitary and Phytosanitary Measures); and
(b) purchasing specifications prepared by governmental bodies for production or consumption requirements of such bodies, as provided by Article 1.4 of the TBT Agreement.
Article 5.3. DEFINITIONS
For the purposes of this Chapter, the definitions set out in Annex 1 to the TBT Agreement shall apply.
Article 5.4. GENERAL PROVISION
Except as otherwise provided for in this Chapter, the TBT Agreement shall apply between the Parties and is hereby incorporated into and made part of this Agreement, mutatis mutandis.
Article 5.5. INTERNATIONAL STANDARDS
For the purpose of this Chapter, standards issued, in particular, by the International Organization for Standardization (ISO), the International Electrotechnical Commission (IEC), the International Telecommunication Union (ITU) and Codex Alimentarius Commission (CAC) shall be considered as relevant international standards in the sense of Article 2.4 of the TBT Agreement.