Article 3.17. Non-alteration
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 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, bottling, 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. In the case of doubt as to whether the requirements provided for in paragraphs 1 or2 are complied with, the importing Party may, at any time, request the importer, or its representative, to submit all relevant documents that provide evidence of compliance with this Article, which may be given by any means. Such relevant documents may include:
(a) contractual transport documents such as bills of lading;
(b) factual or concrete evidence based on marking or numbering of packages;
(c) acertificate of non-manipulation provided by the customs authorities of any country of transit or splitting, or any other documents demonstrating that the goods remained under customs supervision in any country of transit or splitting; or
(d) any evidence related to the goods themselves.
Article 3.18. Free Economic Zones or Free Zones
Goods manufactured in a free zone situated within the territory of a Party shall be considered as goods originating in that Party and eligible for the preferential treatment under this Agreement when exported to the other Party, provided that the treatment or processing undergone in the free zone is in conformity with the provisions of this Chapter.
Article 3.19. Third Party Invoicing
1. The customs authority in the importing Party shall not deny a claim for preferential tariff treatment only because the invoice was not issued by the exporter or producer of a good, or because the invoice was issued in a third country, provided that the good meets the requirements in this Chapter.
2. The exporter of the goods shall indicate "third party invoicing" and include such information as the name and country of the company issuing the invoice in the appropriate field in the Certificate of Origin as detailed in Annex 3-B (Certificate of Origin) or, in the case of origin declaration, the approved exporter may make out the origin declaration on any other appropriate document as per Article 3.23.
Section C. ORIGIN CERTIFICATION
Article 3.20. Proof of Origin
1. Goods originating in a Party shall, on importation into the other Party, benefit from preferential tariff treatment under this Agreement on the basis of a valid Proof of Origin.
2. Any of the following shall be considered as a valid Proof of Origin:
(a) a "paper format" (2) Certificate of Origin issued by a competent authority pursuant to Article 3.21 (Certificate of Origin in Paper Format);
(b) an Electronic Certificate of Origin (E-Certificate) issued by a competent authority and exchanged by a mutually developed electronic system pursuant to Article 3.22 (Electronic Data Origin Exchange System);
(c) an origin declaration made out by an approved exporter pursuant to Article 3.23 (Origin Declaration)
3. Each Party shall provide that a Proof of Origin shall be completed in the English language and shall remain valid for one year from the date on which it is issued.
Article 3.21. Certificate of Origin In Paper Format
1. A Certificate of Origin in paper format shall:
(a) be in standard A4 white paper as per the attached Form set out in Annex 3- B (Certificate of Origin);
(b) be forwarded by the producer or exporter to the importer for submission to the customs authority of the importing Party; and
(c) apply to single importation of one or multiple goods provided that each good qualifies as an originating good separately in its own right.
2. A Certificate of Origin in paper format can also be provided as an electronic document (for example, as a PDF version of a paper document).
3. Each Certificate of Origin shall bear a unique serial reference number separately given by each place or office of issuance.
4. A Certificate of Origin shall bear an official seal of a competent authority. The official seal may be applied electronically.
5. Where the official seal is applied electronically, an authentication mechanism, such as quick response (QR) code or a secured website, shall be included in the certificate in order for the certificate to be deemed as an original copy.
Article 3.22. Electronic Data Origin Exchange System
1. For the purposes of Article 3.20(2)(b), the Parties shall develop an electronic system for the exchange of origin information to ensure the effective and efficient implementation of this Chapter, particularly transmission of electronic certificate of origin. (3)
2. Development of an Electronic Data Origin Exchange System, in accordance with Paragraph 1, shall not be implemented until both Parties have confirmed readiness, through the contact points established in Article 3.36.
Article 3.23. Origin Declaration by Approved Exporter
1. The competent authority of a Party may authorise any exporter, (hereinafter referred to as a "approved exporter"), who exports goods under this Agreement, to complete Origin Declarations, the template of which appears in Annex 3-C, irrespective of the value of the goods concerned.
2. An exporter of a Party seeking such authorisation must offer to the satisfaction of the competent authority of that Party all appropriate documents proving the originating status of the goods and the fulfilment of the other requirements of this Chapter.
3. The competent authority of a Party may subject an authorisation of an approved exporter to any conditions which it considers appropriate.
4. The competent authority of a Party shall share with the other Party, or publish, the list of approved exporters, including their authorisation numbers, and periodically update it.
5. An Origin Declaration (the text of which appears in Annex 3-C) shall be completed by the approved exporter by typing, stamping or printing the declaration on the invoice, the delivery note or another commercial document which describes the goods concerned in sufficient detail to enable them to be identified. The declaration may also be hand-written. If the declaration is hand-written, it shall be written in permanent ink in legible printed characters.
6. The approved exporter of a Party making out an Origin Declaration shall be prepared to submit at any time, at the request of the competent authority of that Party, all appropriate documents proving the originating status of the goods for which they have issued an origin declaration and the fulfilment of the other requirements of this Chapter.
7. The competent authority shall grant to the approved exporter an authorisation number which shall appear on the origin declaration.
8. The competent authority shall verify the proper use of an authorisation and may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 6.
9. An origin declaration may be issued by an approved exporter when the products to which it relates are exported, or after exportation, with a validity no longer than 1 year from the date of shipment. When the origin declaration is issued after export, the approved exporter shall indicate "issued retroactively" on the origin declaration.
Article 3.24. Application and Examination of Application for a Certificate of Origin
1. Certificates of Origin shall be issued by a competent authority of a Party, either upon an electronic application or an application in paper form, having been made by the exporter or producer of the good or under the exporter or producer's responsibility by his or her authorised representative, in accordance with the domestic law of the exporting Party.
2. An exporter or producer applying for a Certificate of Origin shall be prepared to submit at any time, at the request of the competent authority of that Party, all appropriate documents proving the originating status of the goods concerned and the fulfillment of the other requirements of this Chapter.
3. In assessing the application and the supporting documents provided by the exporter pursuant to paragraphs 1 and 2, 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 are duly completed and signed by the exporter or producer or their authorised representative;
(b) the origin of the good is in conformity with the provisions of this Chapter;
(c) the description, gross weight or other relevant measurement, marks and number of packages, as specified, conform to the good to be exported; and
(d) the other statements of the Certificate of Origin correspond to supporting documentary evidence submitted.
Article 3.25. Certificate of Origin Issued Retrospectively
1. The Certificate of Origin shall be issued by a competent authority of a 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, the Certificate of Origin may be issued retrospectively but with a validity no longer than 1 year from the date of shipment, in which case it is necessary to indicate "ISSUED RETROSPECTIVELY" in the appropriate field as detailed in Annex 3-B.
3. The provisions of this Article shall be applied to goods which comply with the provisions of this Agreement, and which, on entry into force, are either in transit or are in the territory of either of the Parties in temporary storage under customs control. This treatment shall be subject to the submission of:
(a) a Certificate of Origin issued retrospectively by a competent authority of the exporting Party; and
(b) documents showing that the goods have been transported directly in accordance with the provisions of Article 3.17 to the customs authorities of the importing Party, within six months of entry into force.
Article 3.26. Loss of the Certificate of Origin
1. In the event of theft, loss, or destruction of an original Certificate of Origin, the exporter, producer, or their authorised representative may apply to the competent authority of the exporting Party for a certified true copy made on the basis of the export documents in their possession. The certified true copy shall:
(a) be issued within the validity period of the original Certificate of Origin;
(b) bear the words "CERTIFIED TRUE COPY" and the date of issuance of the original Certificate of Origin in the appropriate field as detailed in Annex 3-B;
(c) be valid within the same validity period of the original Certificate of Origin.
2. In the event of theft, loss, or destruction of an origin declaration provided by an approved exporter to an importer, an importer or approved exporter may seek a copy of the origin declaration from the importer or approved exporter as the case may be.
Article 3.27. Importation by Installments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled goods, within the meaning of General Rule 2(a) of the Harmonized System, are imported in installments, a single Proof of Origin for such goods shall be submitted to the customs authorities upon importation of the first installment.
Article 3.28. 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. The reference number of the corrected Certificate of Origin should be indicated in the appropriate field on the newly issued Certificate of Origin as detailed in Annex 3-B. The validity of the newly issued certificate will be the same as the former.
Article 3.29. Minor Errors and Discrepancies
1. A Party shall not reject a Proof of Origin due to minor discrepancies or errors 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.
2. Each Party shall provide that if its customs authority determines that the Proof of Origin in respect of goods imported into its territory is illegible or defective on its face, the importer shall be granted a period of no less than 30 days after the date the customs authority of the importing Party advises the importer that the Proof of Origin is illegible or defective to provide the customs authority of the importing Party with a copy of a corrected proof of origin. Nothwithstanding the determination of an illegible or defective Proof of Origin, the customs authority of the importing Party may release the goods and subject that release to an administrative measure or financial security it deems necessary.
Section D. SECTION D COOPERATION AND ORIGIN VERIFICATION
Article 3.30. Claims for Preferential Tariff Treatment
1. Except as otherwise provided in Article 3.31 (Denial of Preferential Tariff Treatment), each Party shall grant preferential tariff treatment to an originating good of other Party on the basis of a Proof of Origin.
2. In providing the preferential tariff treatment pursuant to paragraph 1, the importing Party shall provide that an importer:
(a) makes a declaration that the good being imported qualifies as an originating good and that they have a valid Proof of Origin in their possession;
(b) if required by an importing Party, provide the Proof of Origin to the importing Party; and
(c) if required by an importing Party, demonstrate that the requirements in Article 3.17 have been satisfied.
3. An importing Party may require that an importer who claims preferential tariff treatment shall provide documents and other information to support the claim.
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;
(b) the importer, exporter or producer of the good failed to comply with any of the relevant requirements of this Chapter for obtaining preferential tariff treatment; or
(c) the competent authority or customs authority of the exporting Party does not comply with the requirements of verification in accordance with Article 3.32 (Verification of Origin).
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 advised of the decision to deny 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.
Article 3.32. Verification of Origin
1. For the purposes of determining whether a good imported into one Party from the other Party qualifies as an originating good, the importing Party may carry out a verification process.
2. A verification process may be initiated on the basis of risk assessment methods, including random selection for audit purposes, or when the importing Party has reasonable doubt as to the authenticity of the origin of the goods.
3. A verification process may include:
(a) a written request for additional information (4) from the importer;
(b) a written request for additional information from the exporter or producer (5);
(c) a written request for additional information from the competent authority of the exporting Party; or
(d) a verification visit to the premises of the exporter or producer in the exporting Party to observe the facilities and the production processes of the good and to review the records referring to origin, including accounting files.
4. The importing Party initiating a verification process shall:
(a) for the purposes of subparagraph 3(a), send a written request, with a copy of the Proof of Origin and the reasons for the request, to the importer of the good;
(b) for the purposes of subparagraph 3(b), send a written request, with a copy of the Proof of Origin and the reasons for the request, to the exporter or producer of the good in the exporting Party;
(c) for the purposes of subparagraph 3(c), send a written request with a copy of the Proof of Origin and the reasons for the request, to the competent authority in the exporting Party; and
(d) for the purposes of subparagraph 3(d), request the customs authority or the competent authority of the importing Party, as the case may be, to seek consent from the exporter or producer of the goods to visit their premises.
5. The importing Party may suspend the provision of preferential treatment to the goods in question while awaiting the result of verification. Nothwithstanding the suspension of preferential treatment, the importing Party may release the goods to the importer and subject that release to any administrative measures or financial security it deems necessary.
6. Pursuant to paragraphs 4(a) and (b), the recipient of the request shall reply to a request for information by e-mail, or any means that ensures receipt, no later than 30 days after the receipt of the request.
7. Pursuant to paragraph 4(c), the customs or the competent authority of the exporting Party shall reply to a request for information by e-mail, or any means that ensures receipt. In the case of a request to verify authenticity of the Proof of Origin, the reply shall be provided no later than 45 days after the receipt of the request and must indicate clearly whether the Proof of Origin is authentic. In the case of a verification request concerning the qualification of the goods as origining goods for the purposes of this chapter, the reply shall be provided no later than 180 days after the receipt of the request and must clearly indicate whether the goods covered by the concerned Proof of Origin are originating goods according to this chapter and the origin criteria that was met.
8. If the importing Party is not satisfied with the outcomes of the information received after completing the processes identified in paragraphs 3 (a), (b), or (c) regarding whether the goods qualify as originating goods according to this Chapter, it may request in writing to the customs authority or competent authority of the exporting party to seek agreement to undertake for a verification visit to the premises of the producer or exporter to observe the facilities used in the production of the goods concerned, including review of the exporterâs or producerâs accounts or records in relation to the goods concerned, or any other check considered appropriate and related to the purpose of the verification visit.
9. The written request referred to in paragraph 8 shall be as comprehensive as possible and include at a minimum:
(a) the name of the producer or exporter whose premises are to be visited; (b) the goods subject to the verification process; and
(c) reasons why the outcome of the verification activity conducted under paragraph 3(a), (b) and (c) has not been satisfactory.
10. The customs authority or the competent authority of the exporting Party shall set a date for the visit upon agreement from the exporter or producer and the competent authority of the importing Party. The visit shall be conducted no later than 90 days from the receipt by the customs authority or the competent authority of the exporting Party of the written visit request. Officials from the exporting Party may accompany and assist the officials from the importing Party in their visit to the exporterâs premises.
11. When the written consent of the producer or exporter for the visit is not obtained within 30 days from the date the customs or competent authority of the exporting Party receives the verification visit request, the customs authority of the importing Party may deny preferential tariff treatment to the good that would have been the subject of the verification visit.
12. The importing Party conducting the verification visit shall, within three months of the date the verification visit was completed, provide a written determination of the outcomes of the verification visit including whether the goods subject of the verification qualify as originating goods and, if the good is found not to be originating, the basis for that determination.
13. Upon the issuance of the written determination that the good qualifies as an originating good, the importing Party shall immediately restore preferential benefits and promptly refund any duties paid in excess of the preferential duty or release guarantees obtained in accordance with their domestic legislation.
14. Upon the issuance of the written determination that the good does not qualify as an originating good, the producer or exporter shall be allowed 30 days from the date of receipt of the written determination to provide written 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.
Article 3.33. Record Keeping Requirement
1. Each Party shall provide that:
(a) the producer or exporter 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 retains, 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.
Article 3.34. Confidentiality
1. 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.
2. Notwithstanding paragraph 1, information may be disclosed without the specific permission of the person or government providing such information, if it is required to be disclosed under its law, including for the purpose of judicial proceedings.
Article 3.35. Contact Points
Each Party shall, within 30 days of entry into force, designate at least one contact point within its competent authority and issuing authorities for the implementation of this Chapter and notify the other Party of the contact point details. Each Party shall promptly notify the other Party of any change to those contact point details.
Article 3.36. Exchange of Official Stamps and Signatures
1. The Parties shall provide each other with:
(a) a list of the specimen impressions of the official stamps and signatures used in their offices for the issue of the Certificate of Origin, in hard copy or soft copy format;
(b) address of their competent authority; and
(c) where applicable, secured web address for the QR codes and electronic certificates authentications.
2. Any change in the information provided pursuant to paragraph 1 shall be promptly provided to the other Party.
Article 3.37. Transitional Provisions for Goods In Transit
A Party shall grant preferential tariff treatment to an originating good, if on entry into force, the good was being transported to that Party in accordance with Article 3.17 and if a valid claim for preferential tariff treatment is made within 180 days of the entry into force.
Section E. CONSULTATION AND MODIFICATIONS
Article 3.38. Rules of Origin and Customs and Trade Facilitation Sub-Committee
1. The Rules of Origin and Customs and Trade Facilitation Sub-Committee established under Article 19.4 (Establishment of Sub-Committees) shall be responsible for the effective implementation and operation of this Chapter and Chapter 4 (Customs Procedures and Trade Facilitation), and shall report to the Joint Committee.
2. The Rules of Origin and Customs and Trade Facilitation Sub-Committee shall be composed of representatives of each Party, and may seek the advice of experts on any matter falling within the Sub-Committee’s functions.
3. The Rules of Origin and Customs and Trade Facilitation Sub-Committee may:
(a) provide a forum to consider measures to facilitate trade between the Parties, including the exchange of information, enhancement of customs cooperation, and resolution of differences;
(b) monitor the operation and implementation of this Chapter;
(c) consider any other matters referred to it by the Joint Committee; and
(d) provide periodic reports to the Joint Committee regarding its activities.
4. The Rules of Origin and Customs and Trade Facilitation Sub-Committee may meet by agreement of the Parties. The Sub-Committee may meet physically or virtually as mutually agreed.
Article 3.39. Consultation and Modifications
The Parties shall consult and cooperate, as appropriate through the Sub Committee, 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.