2. Where goods are subject to a regional value content requirement, value of packaging materials and retail containers shall be taken into account in determining the origin of the goods, as the case may be.
Article 3.12. Containers and Packing Materials for Shipment
Containers and packing materials for shipment shall not be taken into account determining the origin of the goods.
Article 3.13. Indirect Materials
1. For the purpose of determining whether a good is originating, indirect materials shall be considered as originating regardless of the place of production.
2. Indirect materials mean items used in the production of a commodity that are not physically incorporated into or part of the commodity, including:
(a) fuel, energy, catalysts and solvents;
(b) equipment, apparatus and attachments used for the verification or inspection of goods;
(c) gloves, goggles, footwear, clothing, safety equipment and attachments;
(d) tools, dies and molds;
(e) spare parts and materials used in the maintenance of equipment and buildings;
(f) lubricants, greases, composites and other materials used in the production, operation of equipment or maintenance of buildings; and
(g) any other goods that are not incorporated into the goods, but whose use in the production of the goods can be adequately demonstrated to part of that production.
Article 3.14. Direct Transport
1. For an originating good to maintain such status, it must be transported directly between the Parties.
2. Direct transport from the exporting Party to the importing Party shall be considered direct transport when:
(a) the goods are transported without passing through a non-Party territory; or
(b) the goods transit through one or more non-Party countries, with or without transshipment or temporary storage in such non-Party countries, provided that:
(i) remain under the control of the customs authorities in the territory of a non-Party; and
(ii) do not undergo any operation other than unloading, reloading, repacking, splitting of shipments, labeling, packaging or any other operation to maintain them in good condition or that does not transform or change the original character of the goods.
3. Compliance with the provisions set forth in paragraph 2 shall be evidenced by the presentation to the customs authority of the importing Party of:
(a) in the case of transit or transshipment, the transport documents, such as the air waybill, bill of lading, consignment note or multimodal transport documents, certifying the transport from the country of origin to the importing Party, as the case may be;
(b) in the case of warehousing, the transport documents, such as the air waybill, bill of lading, consignment note or multimodal transport documents, certifying the transport from the country of origin to the importing Party, as the case may be, and the documents issued by the customs authority or other competent entity in accordance with the legislation of the non-Party certifying the warehousing; or
(c) in the absence of the above, any other supporting document requested by the customs authority of the importing Party, in accordance with its national legislation.
Section B. Origin Procedures
Article 3.15. Proofs of Origin
1. For purposes of this Chapter, the following documents shall be considered Proofs of Origin to certify that the goods qualify as originating in accordance with the provisions of this Chapter:
(a) a Certificate of Origin, as indicated in Article 3.16; or
(b) a Statement on Invoice, as indicated in article 3.17.
2. The Proofs of Origin referred to in paragraph 1 shall be valid for one year from the date of issue.
Article 3.16. Certificate of Origin
1. In order for originating goods to qualify for preferential tariff treatment, at the time of importation, the importer must have in his possession the original of a written or electronic Certificate of Origin issued on the basis of the format set out in Annex 3.16, and provide a copy to the customs authority of the importing Party upon request.
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 abroad, as well as in the cases indicated in paragraph 6.
3. The Certificate of Origin shall cover one or more goods of a single shipment.
4. The exporter of the good requesting a Certificate of Origin shall submit all the necessary documents proving the originating status of the good in question, as required by the authorized entity. Likewise, the exporter must undertake to comply with the other requirements applicable to this Chapter.
5. In case of theft, loss or destruction of a Certificate of Origin, the exporter may request in writing to the authorized entity that issued it, a duplicate of the original Certificate of Origin, which shall be made on the basis of the export invoice or any other proof that would have served as a basis for the issuance of the original Certificate of Origin, in possession of the exporter.
The duplicate issued in accordance with this paragraph shall have in the remarks field the phrase "DUPLICATE of the Certificate of Origin number... from..... date.......", so that the period of validity is counted from the day indicated on the original Certificate of Origin.
6. Notwithstanding paragraph 2, a Certificate of Origin, in exceptional cases, may be issued after the date of shipment of the goods, provided that:
(a) was not issued before or at the time of shipment due to errors, inadvertent omissions or any other circumstance that may be considered justified, provided that not more than one year has elapsed since export and the exporter delivers all the necessary commercial documents; or
(b) it is demonstrated to the satisfaction of the authorized entity of the exporting Party, that the Certificate of Origin originally issued was not accepted at the of importation for technical reasons. The period of validity must be maintained as indicated in the Certificate of Origin originally issued.
In these cases, the phrase "CERTIFICATE ISSUED SUBSEQUENTLY" must be indicated in the observations field of the Certificate of Origin, and the number and date of the Certificate of Origin originally issued must also be indicated the case of the case mentioned in subparagraph (b).
7. When the exporter of the goods is not the producer, he 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 given by the producer of the goods to the exporter, stating that the goods qualify as originating in the exporting Party.
8. An exporter to whom a Certificate of Origin has been issued shall promptly notify in writing the authorized entity of the exporting Party and the importer of any change that may affect the accuracy or validity of the Certificate.
Article 3.17. Invoice Statement
1. The Invoice Declaration referred to in subparagraph 1 (b) of Article 3.15 may be issued, in accordance with this Article, only by an approved exporter as provided in Article 3.18.
2. The Invoice Declaration may be issued only if the goods in question are considered originating in the exporting Party.
3. Where the approved exporter is not the producer of the good in the exporting Party, an Invoice Declaration for the good may be issued by the approved exporter on the basis of:
(a) information provided by the producer of the goods to the approved exporter; or
(b) a declaration given by the producer of the good to the authorized exporter, indicating that the good qualifies as originating in the exporting Party.
4. An approved exporter shall be prepared to submit at any time during the period set forth in paragraph 4 of Article 3.24, upon request of the approved entity of the exporting Party, all appropriate documents demonstrating that the good for which the Invoice Declaration was issued qualifies as originating in the exporting Party.
5. The text of the Invoice Declaration shall be as provided in Annex 3.17. An Invoice Declaration shall be issued by an approved exporter by typing, stamping or printing on the invoice or any other commercial document! that describes the goods in sufficient detail to permit their identification. The Invoice Declaration shall be deemed to have been issued on the date of issue of such commercial document.
6. An approved exporter who has issued an Invoice Declaration shall promptly notify in writing authorized entity of the exporting Party and the importer of any changes that may affect the accuracy or validity of the Invoice Declaration.
7. The Invoice Declaration may not be made on an invoice or any other commercial document issued by a person other than the exporter or producer located in a non-Party (1).
Article 3.18. Approved Exporter
1. The authorized entity of the exporting Party may authorize an exporter in such Party to issue Invoice Declarations as an authorized exporter provided that the exporter:
(a) frequent shipments of goods originating in the exporting Party;
(b) has sufficient knowledge and the capacity to issue Invoice Declarations in an appropriate manner and complies with the conditions set forth in the national legislation of the exporting Party; and
(c) deliver to the authorized entity of the exporting Party, a written statement in which it accepts full responsibility for any Invoice Declarations identifying it, as if it had signed them by hand.
2. The authorized entity of the exporting Party shall provide the authorized exporter with an authorization number, which shall appear on the Invoice Declaration. It shall not be necessary for the Invoice Declaration to be signed by the authorized exporter.
3. An exporter requesting such authorization shall offer, to the satisfaction of the authorized entities, all the guarantees necessary for them to verify the originating status of the products, as well as compliance with the other requirements of this Chapter.
4. The authorized entity of the exporting Party shall ensure the proper use of the authorization by the authorized exporter.
5. The authorized entity of the exporting Party may revoke the authorization at any time, in accordance with the national legislation of the exporting Party, when the authorized exporter no longer complies with the conditions set forth in paragraph 1 or otherwise misuses the authorization.
Article 3.19. Notifications
1. Upon entry into force of this Agreement, each Party shall provide to the other Party a record of the names of the authorized entities and accredited officials to issue Certificates of Origin, as well as samples of the signatures and impressions of the seals used by the authorized entity for the issuance of Certificates of Origin.
2. Any change in the registration referred to in paragraph 1 shall be notified in writing to the other Party. The change shall enter into force 15 days after receipt of the notification or within a later period specified in such notification.
3. The authorized entity of the exporting Party shall provide to the customs authority of the importing Party information regarding the composition of the authorization number, as well as the names, addresses, e-mail addresses for purposes of verifications of origin and authorization numbers of the authorized exporters, and the dates on which such authorizations become effective. Each Party shall notify the other Party of any change, including the date on which such change becomes effective.
Article 3.20. Electronic Certificate of Origin
The Parties may begin to develop, from the entry into force of this Agreement, the electronic Certificate of Origin, with the objective of implementing it in the medium term.
Article 3.21. Obligations Relating to Imports
1. Except as otherwise provided in this Chapter, each Party shall require that an importer applying for preferential tariff treatment in its territory:
(a) declare on the customs import document, on the basis of a Proof of Origin, that the good qualifies as originating in the other Party;
(b) has in its possession the Proof of Origin at the time the declaration referred to in subparagraph (a) is made;
(c) has in its possession documents certifying that the requirements set forth in Article 3.14 have been met; and
(d) provide the Proof of Origin, as well as all the documentation indicated in subparagraph (c) to the customs authority, when required by the latter.
2. When the Proofs of Origin contain errors of a form which do not create doubts as to the accuracy of the information contained therein, such as spelling and typing errors, they shall be accepted by the customs authority of the importing Party.
3. When a Proof of Origin is not accepted by the customs authority of the importing Party at the time of importation, because it is illegible, has errors, omissions, erasures, erasures, amendments, has been written between the lines, or has not been completed in accordance with the instructions for completion or with the provisions of this Chapter, such customs authority shall not deny preferential tariff treatment. In this case, the customs authority of the importing Party shall request the importer, on a one-time, non-extendable basis, to submit a new Proof of Origin within a period of 15 days, counted from the day following the date of receipt of the notification of the rejection of such Proof of Origin, and may authorize the release, after adopting the measures that considers necessary to ensure the fiscal interest, in accordance with its national legislation (2).
4. At the end of the period set forth in paragraph 3, if a new properly issued Proof of Origin has not been submitted, the importing Party shall deny preferential tariff treatment, and if measures have been taken to ensure the fiscal interest, it shall proceed to enforce them.
5. In the event that a new, correctly issued Proof of Origin is presented and measures have been taken to guarantee the fiscal interest, the customs authority of the importing Party shall proceed to lift the measures in the shortest possible time, in accordance with its national legislation.
Article 3.22. Refund of Customs Duties
When an originating good is imported into the territory of a Party without the importer of the good having applied for preferential tariff treatment at the time of importation, the importer may apply, no later than one year after the date of acceptance of the customs import declaration, for reimbursement of any duty overpaid as a result of not having applied for preferential tariff treatment, by submitting to the customs authority:
(a) the Proof of Origin, which shall comply with the provisions set forth Articles 3.16 and 3.17; and
(b) other documentation related to the importation of the good, in accordance with the national legislation of the importing Party.
Article 3.23. Supporting Documents
Documents used to demonstrate that goods covered by a Proof of Origin are considered to be 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 referred goods, contained for example in its accounts or internal accounting;
(b) documents proving the originating status of the materials used, including the costs related to the production of the exported goods;
(c) documents proving the working or processing of the materials; and
(d) Certificates of Origin proving the originating status of the materials used.
Article 3.24. Preservation of Proofs of Origin and Supporting Documents
1. An exporter requesting the issuance of a Certificate of Origin shall maintain for a period of at least five years, the documents referred to in article 3.23, counted from the date of their issuance.
2. The authorized entity of the exporting Party issuing the Certificate of Origin shall maintain a copy of the Certificate of Origin for a period of at least five years from the date of its issuance.
3. An importer claiming preferential treatment for a good shall maintain, for a period of at least five years from the date of importation of the good, documentation related to the importation including a copy of the Proof of Origin.
4. An approved exporter who issues an Invoice Declaration shall maintain for a period of at least five years, the documents referred to in article 3.23, counted from the date of its issuance.
5. The records and documents referred to in paragraphs 1 to 4 may be kept in paper or electronic form, in accordance with the legislation of each Party.
Article 3.25. Exceptions to the Proof of Origin Requirement
1. The Parties shall not require a Proof of Origin demonstrating that a good is originating when it is:
(a) an importation of goods the customs value of which does not exceed one thousand United States dollars or its equivalent in national currency or such greater amount as the Party may establish; or
(b) an importation of goods for which the importing Party has exempted the requirement of presenting the Proof of Origin.
2. Paragraph 1 shall not apply to imports, including staggered imports, which are made or intended to be made for the purpose of evading compliance with the certification requirements of this Chapter.
Article 3.26. Verification Process
1. For the purpose of determining whether a good imported by one Party from the other Party if a good qualifies as an originating good, the customs authority of the importing Party may conduct a verification of origin through:
(a) written requests for information to the exporter or producer; in which the merchandise subject to verification must be specifically indicated;
(b) written questionnaires addressed to the exporter or producer; in which the merchandise subject to verification must be specifically indicated;
(c) visits to the facilities of an exporter or producer in the territory of the other Party, for the purpose of observing the facilities, the production process of the good, and reviewing the records related to origin, including accounting records and any type of supporting documents indicated in Article 3.23. The authorized entity of the exporting Party may participate in these visits, as an observer; or
(d) any other procedure agreed upon by the Parties.
2. The customs authority of the importing Party shall notify the initiation of the verification process to the exporter or producer, through the authorized entity of the exporting Party, together with the dispatch of the first questionnaire or written request for information or visit referred to in paragraph 1. The authorized entity of the exporting Party shall have a period of 10 days, from the receipt of the communication of the initiation of the verification process, to make this notification in accordance with its national legislation and send proof of the notification made to the customs authority of the importing Party. At the end of this period, the customs authority of the importing Party shall consider the exporter or producer of the goods as notified and shall continue with the verification procedure. The notifications, communications and exchanges of information subsequent to the initiation shall be made directly between the customs authority of the importing Party and the exporter or producer of the merchandise, with a copy to the authorized entity of the exporting Party. In addition, the customs authority of the importing Party shall notify the importer of the initiation of the verification process no later than within the aforementioned period.
3. For the purposes of this Article, the customs authority of the importing Party that carries out the verification of origin shall notify by electronic mail or by any means that shows the receipt of the written requests for information, questionnaires and visits to the exporters or producers. Likewise, notifications, communications and exchanges of information subsequent to the initiation of the verification process shall be made by electronic mail or by any means that provides evidence of receipt.
4. For the purposes of subparagraphs 1 (a) and 1 (b), the exporter or producer shall respond to the request for information or questionnaire made by the customs authority of the importing Party within a period of 30 days from the date of receipt thereof. During such period, the exporter or producer may, only once, request in writing to the customs authority of the importing Party the extension of such period, which may not exceed 30 additional days. The importing Party shall deny the preferential tariff treatment for the merchandise in by failing to respond to such request or questionnaire.
5. When the customs authority of the importing Party has received the response to the written request for information or the questionnaire referred to in subparagraphs 1 (a) and 1 (b), within the corresponding term, and considers that the information provided in the response is insufficient or that further information is required to verify the origin of the merchandise subject to verification, it may request such information from the exporter or producer, which shall be sent within a period not to exceed 30 days from the date of receipt of the request for additional information.
6. The importer within a period of 30 days from the notification of the initiation of the process of verification of origin, may provide the documents, evidence or statements they consider relevant, and may request only once and in writing an extension to the customs authority of the importing Party, which may not exceed 30 days. If the importer fails to provide documentation, this shall not be sufficient reason to deny preferential tariff treatment, without prejudice to the provisions of paragraph 5.
7. For the purposes of subparagraph 1(c), the customs authority of the importing Party shall give written notice of such request at least 30 days prior to the verification visit to the exporter or producer. In the event that the exporter or producer does not give its written consent to the visit within 15 days from the date of receipt of the notification, the customs authority of the importing Party shall deny preferential tariff treatment to the good in question.
8. Where the exporter or producer receives a notification pursuant to paragraph 7, it may request, once only, within 15 days from the date of receipt of the notification, the postponement of the proposed verification visit for a period not exceeding 30 days from the date on which the notification was received, or for such longer period as may be agreed between the customs authority of the importing Party and the exporter or producer.
9. A Party shall not deny preferential tariff treatment solely on the basis of the postponement of the verification visit.
10. The customs authority of the importing Party shall draw up a record of the visit, which shall contain the facts found by it, and if applicable, a list of the information or documentation collected. Said report may be signed by the producer or exporter. In case the producer or exporter refuses to sign the minutes, this fact shall be recorded, without affecting the validity of the visit.
11. The customs authority of the importing Party shall, within a period not to exceed 365 days from the date of receipt of the notification of the initiation of the verification process, notify the exporter or producer in writing of the results of the determination of origin of the merchandise, as well as the factual and legal basis for the determination.
12. The customs authority of the importing Party shall notify the importer in writing of the result of the verification of origin procedure, which shall be accompanied by the the legal and factual basis for the determination, respecting the confidentiality of the information provided by the exporter or producer.
13. If, as a result of an origin verification procedure pursuant this Article, the customs authority of the importing Party determines that the good does not qualify as originating, such Party may suspend preferential tariff treatment to any subsequent imports of identical goods that have been produced by the same producer, until it is demonstrated to the customs authority of the importing Party that the goods qualify as originating under the provisions of this Chapter.
14. The suspension of preferential tariff treatment, pursuant to paragraph 13, shall be communicated by the customs authority of the importing Party to the exporter or producer, importer and the authorized entity of the exporting Party, stating the legal and factual basis for its determination, and respecting the confidentiality of the information.
Article 3.27. Measures to Guarantee the Fiscal Interest
1. In the event that doubts arise at the time of dispatch of the goods as to the authenticity of the Proofs of Origin or the origin of the goods, including the veracity of the information declared in the Proofs of Origin, the customs authority of the importing Party may not prevent the dispatch of the goods. However, the customs authority may adopt the measures to guarantee fiscal interests, in accordance with its national legislation.
2. When the importing Party adopts measures to ensure the fiscal interest, it may request information in accordance with paragraph 3 related to the authenticity of the Proofs of Origin, within a period of no more than 60 days following the adoption of such measures. Otherwise, the customs authority of the importing Party shall lift the measures taken to secure the fiscal interest in the shortest possible time, in accordance with its national legislation.
3. The customs authority of the importing Party may request by e-mail or by any means that shows the receipt of the written requests, information to the authorized entity of the exporting Party responsible for the issuance of the Certificate of Origin, in order to verify the authenticity of the Certificates of Origin. In the case of Invoice Declarations, the customs authority of the importing Party may request by e-mail or by any means that shows receipt of the written requests, information to the authorized entity of the exporting Party, in order to verify the authenticity of the Invoice Declarations. In both scenarios, the authorized entity of the exporting Party shall have a period of 60 days following the date of receipt of the request to provide the requested information.
4. In the event that the customs authority of the importing Party does not receive the requested information and documentation within the established time limit or that the authorized entity of the exporting Party does not recognize the authenticity of the Proofs of Origin, the preferential tariff treatment may be refused to the goods covered by the Tests of Origin subject to review and to execute the measures that have been adopted to guarantee the fiscal interest.
5. In the event that the authorized entity of the exporting Party recognizes the authenticity of the Proofs of Origin, the customs authority of the importing Party shall proceed to issue a determination accepting the preferential tariff treatment and to lift the measures that have been adopted to guarantee the fiscal interest, in the shortest possible time, in accordance with its national legislation.
6. If there are doubts about the origin of the good, which includes the veracity of the information declared in the Proof of Origin, the customs authority of the importing Party shall initiate a process of verification of origin in accordance with Article 3.26 within a period of no more than 60 days after they have adopted measures to guarantee the fiscal interest. Otherwise, the customs authority of the importing Party shall proceed to accept the corresponding preferential tariff treatment and to lift the measures that have been adopted to ensure the fiscal interest, in the shortest possible time, in accordance with its national legislation.
7. If the customs authority of the importing Party does not issue a determination of origin within the period referred to in paragraph 11 of Article 3.26, it shall proceed to accept the corresponding preferential tariff treatment and to lift the measures that have been adopted to ensure the fiscal interest, in the shortest possible time, in accordance with its national legislation.
8. If as a result of the conclusion of the verification of origin in accordance with Article 3.26 it is determined:
(a) the originating status of the good, the customs authority of the importing Party shall proceed to accept the application for preferential tariff treatment and to lift the measures it has adopted to ensure the fiscal interest the shortest possible time, in accordance with its national legislation; or
(b) the non-originating character of the good, the customs authority of the importing Party shall deny the request for preferential tariff treatment and shall proceed to execute the measures it has adopted to guarantee the fiscal interest.
Article 3.28. Sanctions
Each Party shall maintain or adopt criminal, civil or administrative sanctions for infringements related to the provisions of this Chapter, in accordance with its national legislation.
Article 3.29. Review and Appeal Appeals
Each Party shallensure, inrespect of its administrative acts related to the determination of origin, that importers, exporters or producers have access to:
(a) a level of administrative review independent of the official or unit that issued the administrative act; or
(b) a level of judicial review of the administrative act.
Article 3.30. Confidentiality
1. Each Party shall maintain, in accordance with its national legislation, the confidentiality of information provided in the framework of a verification of origin process.
2. Such information shall not be disclosed without the express consent of the person providing it, except in the event that it is required in the context of judicial or administrative proceedings.
3. Any breach of confidentiality of information shall be dealt with in accordance with the national legislation of each Party.
Article 3.31. Invoicing by a Person other Than the Exporter or Producer
1. In the case of an importation of originating goods in accordance with the provisions of this Chapter, the invoice presented at the time of importation may be issued by a person other than the exporter or producer, located in a Party or non-Party country.
2. In the case of invoicing by a person other than the exporter or producer, if the proof of origin is an Invoice Declaration, it shall be included in any other commercial document issued by the exporting Party that describes the good in sufficient detail to permit its identification.
3. In the "observations" field of the Certificate of Origin, when a good is invoiced by a person other than the exporter or producer, the phrase: "Operation invoiced by a person other than the exporter or producer" may be indicated.
Article 3.32. Uniform Regulations
The Parties may establish, on the date of entry into force of this Agreement, or such other date as the Parties may agree, Uniform Regulations concerning the interpretation, application and administration of this Chapter and such other matters as the Parties may agree, which may be adopted by the Commission.