1. An originating good shall retain its originating status if the good has been transported to the importing Party without passing through the territory of a non- party.
2. An originating good transported through the territory of one or more non-parties or stored in a temporary warehouse there shall retain its originating status provided that the good:
(a) does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, separation from a bulk shipment or splitting of a consignment, storing, repacking, labelling or marking required by the importing Party or any other operation necessary to preserve it in good condition or to transport the good to the territory of the importing Party; and
(b) is not released to free circulation in the territory of any non-party.
3. “Free circulation” means that the good has cleared customs, applicable duties have been paid, and the good is available for use in a domestic market. The customs authority of the importing Party may request that the importer provides evidence of compliance with the requirements set out in paragraph 2. This evidence may include, but is not limited to, the following:
(a) certificate (known as a certificate of non-manipulation) issued by the customs authorities of the country of transit:
(i) giving an exact description of the goods;
(ii) stating the dates of unloading and reloading of the goods and, where applicable, the names of the ships, or the other means of transport used; and
(iii) certifying the conditions under which the goods remained in the transit country.
(b) contractual transport documents such as bills of lading;
(c) factual or concrete evidence based on the marking or numbering of packages;
(d) any evidence relating to the good itself; and
(e) any substantiating documents to the satisfaction of the customs authorities of the importing country.
Article 3.19. Free Economic Zones or Free Zones
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 a Proof of Origin.
Article 3.20. Third Party Invoicing
1. The customs authority in the importing Party shall not deny a claim for preferential tariff treatment only for the reason that the invoice was not issued by the exporter or producer of a good provided that the good meets the requirements in this Chapter.
2. The exporter of the goods shall indicate “third party invoicing” and such information as name and country of the company issuing the invoice shall appear in in the appropriate field as detailed in Annex 3B (Certificate of Origin Minimum Information Requirements) or, in the case of an Origin Declaration made out by an approved exporter as per Article 3.24 (Origin Declaration), on the Origin Declaration.
Article 3.21. Proof of Origin
1. Each Party shall provide that an importer may make a claim for preferential tariff treatment under this Agreement on importation into the other Party, on the basis of a Proof of Origin.
2. Either of the following shall be considered as a Proof of Origin:
(a) a Certificate of Origin issued by competent authority as per Article 3.22 (Certificate of Origin); or
(b) an Origin Declaration implemented in accordance with Article 3.24 (Origin Declaration).
Article 3.22. Certificate of Origin
1. A Certificate of Origin shall:
(a) contain information, as set out in Annex 3B (Certificate of Origin Minimum Information Requirements);
(b) may cover one or more goods under one consignment provided that each good qualifies as an originating good separately in its own right; and
(c) be in a printed or electronic format.
2. Each Certificate of Origin shall bear a unique serial reference number separately given by each place or office of issuance.
3. A Certificate of Origin shall bear an official seal of the competent authority. The official seal may be applied electronically.
4. Each Party shall provide that a Certificate of Origin shall be completed in the English language and shall remain valid for one year from the date on which it is issued.
5. If an official seal is applied electronically, an authentication mechanism, such as authorised QR code linking to a secured website, may be included in the certificate to assist in verification purposes.
Article 3.23. Electronic Data Origin Exchange System
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 transmission or verification of certificate of origin.
Article 3.24. Origin Declaration
1. The Parties shall commence a review of this Article on completion of two years from the date of entry into force of this Agreement to consider the introduction of an Origin Declaration by an exporter, producer or importer as a Proof of Origin. If the review results in the Parties agreeing on introducing an Origin Declaration, the provisions for such implementation shall be agreed and adopted by the Joint Committee and implemented by the Parties.
2. For the purposes of paragraph 2(b) of Article 3.21 (Proof of Origin), the Parties shall recognise an Origin Declaration made by an approved exporter.
3. The customs or competent authorities of the exporting Party may authorise any exporter (“approved exporter”) who exports goods under this Agreement, to make out Origin Declarations, irrespective of the value of the goods concerned.
4. The customs or competent authorities of the exporting Party may grant the status of approved exporter, subject to any conditions which they consider appropriate.
5. The customs or competent authorities of the exporting Party shall share or publish the list of approved exporters and periodically update it.
6. An exporter seeking such authorisation must offer to the satisfaction of the customs or competent authorities of the exporting party all guarantees necessary to verify the originating status of the goods as well as the fulfilment of the other requirements of this Chapter.
7. An Origin Declaration (the minimum information requirements of which appears in Annex 3C (Origin Declaration Minimum Information Requirements)) shall be made out by the approved exporter by typing, stamping or printing the declaration on the invoice, the delivery note or another commercial document which describes the products concerned in sufficient detail to enable them to be identified.
8. The declaration may also be hand-written; if the declaration is hand-written, it shall be written in permanent ink in legible printed English characters.
9. The approved exporter making out an Origin Declaration shall be prepared to submit at any time, at the request of the customs or competent authorities of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfilment of the other requirements of this Chapter.
Article 3.25. Waiver of a Certificate of Origin or Origin Declaration
1. For the purpose of granting preferential tariff treatment under this Chapter, a Party may waive the requirements for the presentation of a Certificate of Origin or Origin Declaration and grant preferential tariff treatment to:
(a) any consignment of originating goods of a customs value not exceeding 1,000 AUD for Australia or 2,000 AED for the United Arab Emirates, or such higher amount as each Party may establish; or
(b) other originating goods as provided under its laws, regulations or administrative arrangements.
2. Waivers provided for in paragraph 1 shall not be applicable when it is established by the customs administration of the importing Party that the importation forms part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Certificate of Origin or Origin Declaration.
Article 3.26. Application for a Certificate of Origin
1. Certificates of Origin shall be issued by the competent authority of the exporting Party, either upon an electronic application or an application in paper form, having been made by the exporter or under the exporter’s responsibility by his or her authorised representative in accordance with the domestic regulations or administrative requirements of the exporting Party.
2. The exporter applying for a Certificate of Origin shall be prepared to submit at any time, at the request of the competent authority of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfillment of the other requirements of this Chapter.
3. The competent authority shall, to the best of its competence and ability, carry out proper examination to ensure that:
(a) the application and the Certificate of Origin is duly completed and signed by an authorised signatory of the exporting party.
(b) the origin of the good is in conformity with the provisions of this Chapter; and
(c) HS Code, description, gross weight or other quantity and value conform to the good to be exported.
Article 3.27. Certificate of Origin Issued Retrospectively
1. The Certificate of Origin shall be issued by the competent authority of the exporting Party prior to or at the time of shipment.
2. In exceptional cases where a Certificate of Origin has not been issued prior to or at the time of shipment, due to involuntary errors or omissions or other valid causes, as determined by the competent authority of the exporting party the Certificate of Origin may be issued retroactively but with a validity no longer than one year from the date of shipment, in which case it is necessary to indicate “Issued Retroactively” in the appropriate field as detailed in Annex 3B (Certificate of Origin Minimum Information Requirements).
3. The provisions of this Article shall be applied to goods which comply with the provisions of this Agreement, and which on the date of its entry into force, are either in transit or are in the territory of the Parties in temporary storage under customs control. This shall be subject to the submission to the customs authorities of the importing Party, within six months from the said date, of a Certificate of Origin issued retrospectively by the competent authority of the exporting Party together with documents, showing that the goods have been transported in accordance with the provisions of Article 3.18 (Transit and Transshipment).
Article 3.28. Loss of the Certificate of Origin
1. The certified true copy of the original Certificate of Origin shall be endorsed with an authorised signature and seal and bear the words “CERTIFIED TRUE COPY” and the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued within the same validity period of the original Certificate of Origin.
2. The exporter shall immediately notify the loss to the competent authority, and undertake not to use the original Certificate of Origin for exports under this Agreement.
Article 3.29. Treatment of Erroneous Declaration In the Certificate of Origin
Neither erasures nor superimposition shall be allowed on the Certificate of Origin. Any alterations shall be made by issuing a new certificate of origin to replace the erroneous one. The reference number of the corrected Certificate of Origin should be indicated in the appropriate field on the newly issued Certificate of Origin. The validity of the replacement certificate will be the same as the original.
Article 3.30. Treatment of Minor Discrepancies
A Party shall not reject a certificate of origin due to minor errors or discrepancies, such as slight discrepancies between documents, omissions of information or typing errors, provided these minor discrepancies or errors do not create doubt as to the originating status of the good.
Article 3.31. Denial of Preferential Tariff Treatment
1. Except as otherwise provided in this Chapter, the customs authority of the importing Party may deny a claim for preferential tariff treatment or recover unpaid duties, in accordance with its laws and regulations, where:
(a) the good does not meet the requirements of this Chapter; or
(b) the importer of the good failed to comply with any of the relevant requirements of this Chapter for obtaining preferential tariff treatment; or
(c) the customs or competent authority of the importing Party has not received sufficient information to determine that the good is originating; or
(d) the competent or customs authority of the exporting Party, exporter or producer does not comply with the requirements of verification in accordance with Article 3.32 (Verification) or Article 3.33 (Verification Visits).
2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall provide the decision in writing to the importer that includes the reasons for the decision.
3. Upon being communicated the grounds for denial of preferential tariff treatment, the importer may, within the period provided for in the custom laws of the importing Party, file an appeal against such decision with the appropriate authority under the customs laws and regulations of the importing Party.
4. The customs authority of a Party may not deny a claim of preferential tariff treatment based solely on the certificate of origin being submitted in electronic format.
Article 3.32. Verification
1. The customs authority of the importing Party may conduct a verification check when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof.
2. For the purpose of paragraph 1, the custom authority of the importing Party may conduct the checking process by issuing a written request for additional information from the contact point of the exporting Party.
3. The request shall be accompanied with the copy of Proof of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Proof of Origin may be inaccurate.
4. The customs authority of the importing Party may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.
5. Pursuant to paragraph 2, the concerned Party receiving a request for verification check shall respond to the request promptly and reply not later than 90 days after the receipt of the request.
6. When a reply from the concerned Party is not obtained within 90 days after the receipt of the request pursuant to paragraph 5, the customs authority of the importing Party may deny preferential tariff treatment to the good referred to in the said Proof of Origin that would have been subject to the verification check and recover unpaid duties.
Article 3.33. Verification Visits
1. Pursuant to paragraph 2 of Article 3.32 (Verification), if the customs or the competent authority of the importing Party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances for justifiable reasons, conduct a verification visit to the producer or exporter premises including inspection of the exporter’s or producer’s accounts, records or any other check, related to the good under investigation considered appropriate.
2. Prior to conducting a verification visit pursuant to paragraph 1, the customs or the competent authority of the importing Party shall deliver a written notification to the contact point of the exporting Party of the planned verification visit.
3. The written notification mentioned in paragraph 2 shall be as comprehensive as possible and shall include, among others:
(a) the producer or exporter whose premises are to be visited;
(b) justification for the unsatisfactory outcome of the retroactive check based on the information provided by the contact point of the exporting Party; and
(c) the coverage of the planned verification visit, including reference to the good subject to the verification, and the evidence demonstrating the good fulfills the requirements of this Chapter.
4. The contact point of the exporting Party shall obtain the written consent of the producer or exporter whose premises are to be visited;
5. Officials of the customs or competent authority of the exporting Party may participate in the verification visit as observers.
6. When a written consent from the producer or exporter is not obtained within 30 days from the date of receipt of the verification visit notification, the customs authority of the importing Party may deny preferential tariff treatment to the good referred to in the said Certificate of Origin that would have been subject to the verification visit.
7. The competent or customs authority of the importing Party conducting the verification visit shall provide the producer or exporter, whose good is subject to such verification with a written determination of whether or not the good subject to such verification qualifies as an originating good.
8. Upon the issuance of the written determination referred to in paragraph 7 that the good qualifies as an originating good, the customs authority of the importing party shall immediately restore preferential tariff treatment and promptly refund the duties paid in excess of the preferential duty or release guarantees obtained in accordance with the laws and regulations of the Parties.
9. Upon the issuance of the written determination referred to in paragraph 6 that the good does not qualifies as an originating good, 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 good 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.
10. Except in the case force majeure, the verification visit process, including the actual visit and the determination under paragraph 7, shall be carried out and its results communicated to the competent or customs authority of the exporting Party within a maximum period of six months from the first day the initial verification visit was requested. While the process of verification is being undertaken, paragraph 4 of Article 3.32 (Verification) shall be applied.
Article 3.34. Record Keeping Requirement
1. For the purposes of the verification process pursuant to Article 3.32 (Verification) and Article 3.33 (Verification Visits), each Party shall require that:
(a) the exporter, importer, producer or their authorised representative making the Declaration that the goods are originating goods 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 good 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 good, or a longer period in accordance with its domestic laws and regulations, all records to prove that the good for which preferential tariff treatment was claimed was originating; and
(c) the competent authority shall 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 in accordance with that Party’s laws and regulations.
Article 3.35. Confidentiality
All information related to the application of this Chapter communicated between the Parties shall be treated as confidential. It shall not be disclosed by the Parties authorities without express permission of the person or authority providing it except to the extent that the Party receiving the information is required to provide the information under its laws.
Article 3.36. Mutual Assistance
1. The Parties shall provide each other before the Agreement enters into force with the following:
(a) a specimen impression of the official stamps and signatures used in their offices for the issue of Certificate of Origin;
(b) name and address of the competent authorities responsible for verifying the Proof of Origin;
(c) samples of the Certificates of Origin and Origin Declaration containing the data requirements as set out in Annex 3B (Certificate of Origin Minimum Information Requirements) and Annex 3C (Origin Declaration Minimum Information Requirements); and
(d) secured government website address for verification of QR codes or electronic certificates of origin, if implemented by a Party.
2. The Parties shall update the information provided in paragraph 1 annually, or as otherwise agreed.
Article 3.37. Consultation and Modifications
1. The Parties shall consult and cooperate as appropriate through the Joint Committee or any subcommittee, working group or other subsidiary body established under this Agreement, 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 including:
(i) importation by instalments;
(ii) origin declarations by an importer, exporter or producer; and
(iii) recovered materials and remanufactured goods.
Article 3.38. Contact Points
Each Party shall, within 30 days of the date of entry into force of this Agreement for that Party, designate one or more contact points responsible for the implementation of this Chapter and notify the other Party of the contact details of that contact point or those contact points. Each Party shall promptly notify the other Party of any change to those contact details.
Chapter 4. CUSTOMS PROCEDURES AND TRADE FACILITATION
Article 4.1. Definitions
For the purpose of this Chapter:
Customs Administration means:
(a) for Australia, the Department of Home Affairs and its successors; and
(b) for the UAE, the Federal Authority of Identity, Citizenship, Customs and Port Security, and its successors;
customs laws means provisions implemented by legislation and regulations concerning the importation, exportation, transit of goods, or any other customs procedures, whether relating to customs duties, taxes or any other charges collected by the Customs Administrations, or to measures for prohibition, restriction, or control enforced by the Customs Administrations;
customs procedure means the measures applied by the Customs Administration of a Party to goods and to the means of transport that are subject to its customs laws and regulations;
perishable goods means goods that rapidly decay due to their natural characteristics, in particular in the absence of appropriate storage conditions; and
WCO means the World Customs Organization.
Article 4.2. Scope
This Chapter shall apply, in accordance with the Parties’ respective laws, rules and regulations, to customs procedures applied to goods traded between the Parties.
Article 4.3. General Provisions
1. Each Party agrees that their customs procedures shall be predictable, transparent, non-discriminatory, consistent and avoid unnecessary procedural obstacles to trade.
2. Customs procedures of the Parties shall conform, as applicable and appropriate, to the standards and recommended practices of the WCO.
3. Each Party shall periodically review its customs procedures with a view to their further simplification and development to facilitate bilateral trade.
Article 4.4. Publication and Availability of Information
1. Each Party shall ensure that its laws, regulations, guidelines, procedures, and administrative rulings governing customs matters are promptly published, including online, in the English language, to the extent possible and appropriate.
2. Each Party shall designate, establish, and maintain one or more inquiry points to address inquiries from interested persons pertaining to customs matters, and shall endeavour to make available publicly through electronic means, information concerning procedures for making such inquiries.
3. Nothing in this Article or in any part of this Agreement shall require a Party to publish law enforcement procedures and internal operational guidelines, including those related to conducting risk analysis and targeting methodologies.
4. Each Party shall, to the extent practicable, and in a manner consistent with its law and legal system, ensure that new or amended laws and regulations of general application related to the movement, release, and clearance of goods, including goods in transit, are published or information on them made otherwise publicly available, as early as possible before their entry into force, so that interested parties have the opportunity to become acquainted with the new or amended laws and regulations. Such information and publications shall be available in the English language, to the extent possible.
Article 4.5. Risk Management
The Parties shall adopt or maintain a risk management system for customs control for its customs activities, based on its identified risk of goods, in order to facilitate the expedited clearance of low-risk consignments, while focusing its inspection activities on high-risk goods.
Article 4.6. Data, Documentation and Automation
Each Party shall endeavour to provide a facility that allows importers and exporters to electronically provide standardised information related to clearance of goods at a single-entry point or single window that:
(a) uses international standards with respect to procedures for the release of goods;
(b) makes electronic systems accessible to customs users;
(c) allows a customs declaration to be submitted in electronic format;
(d) employs electronic or automated systems for risk analysis and targeting; and