The importing Party shall apply an advance ruling issued by it under paragraph 1 of this Article on the date that the ruling is issued or on another date specified in the ruling and remain in effect for a reasonable period of time and in accordance with the national procedures on advanced ruling unless the advance ruling is modified or revoked.
The advance ruling issued by the Party shall be binding in its territory to the person to whom the ruling is issued only.
A Party may decline to issue an advance ruling if the facts and circumstances forming the basis of the advance ruling are the subject of a post clearance audit or an administrative, judicial review or appeal. A Party that declines to issue an advance ruling shall promptly notify, in writing, the person requesting the ruling, setting out the relevant facts and circumstances and the basis for its decision.
A Party may modify or revoke an advance ruling where:
It is required to conform with a judicial decision or a change in its domestic laws;
Incorrect or incomplete information was provided or relevant information was withheld;
The advance ruling was based on an error of fact;
There is a change in the material facts or circumstances on which the ruling was based; or
It is required to conform with a modification of this Chapter.
Each Party shall provide written notice to the applicant explaining the Party’s decision to revoke or modify the advance ruling issued to the applicant.
Each Party shall provide that any modification or revocation of an advance ruling shall be effective on the date on which the modification or revocation is issued, or on such later date as may be specified therein, and shall not be applied to importations of a good that have occurred prior to that date, unless the person
to whom the advance ruling was issued has not acted in accordance with its terms and conditions.
In accordance with each Party’s procedures and laws, including any confidentiality requirements, each Party shall publish through the internet, its advance rulings.
Article Article 4.8: Penalties
Each Party shall maintain measures imposing criminal, civil or administrative penalties, whether solely or in combination, for violations of the Party’s customs laws, regulations or procedural requirements.
Each Party shall ensure that penalties issued for a breach of a customs laws, regulations or procedural requirements are imposed only on the person(s) responsible for the breach under its laws.
Each Party shall ensure that the penalty imposed by its Customs Administration is dependent on the facts and circumstances of the case and is commensurate with the degree and severity of the breach.
Each Party shall ensure that if a penalty is imposed by its Customs Administration for a breach of a customs law, regulation or procedural requirement, an explanation in writing is provided to the person(s) upon whom the penalty is imposed specifying the nature of the breach and the laws, regulation or procedure used for determining the penalty amount.
Article Article 4.9: Release of Goods
Each Party shall adopt or maintain simplified customs procedures for the efficient release of goods in order to facilitate trade.
Pursuant to paragraph 1, each Party shall adopt or maintain procedures that:
provide for the release of goods within a period no greater than that required to ensure compliance with its customs laws and regulations;
provide for the electronic submission and processing of documentation and data, including manifests, prior to the arrival of the goods in order to expedite the release of goods from customs control upon arrival;
allow goods to be released at the point of arrival without requiring temporary transfer to warehouses or other facilities; and
require that the importer be informed if a Party does not promptly release goods, including, to the extent practicable and permitted by its laws, the reasons why the goods are not released and which agency, if not the Customs Authority, has withheld release of the goods.
Nothing in this Article requires a Party to release a good if its requirements for release have not been met nor prevents a Party from liquidating a security deposit in accordance with its law.
Each Party may allow, to the extent practicable and in accordance with its customs laws, goods intended for import to be moved within its territory under customs control from the point of entry into the Party’s territory to another customs office in its territory from where the goods are intended to be released, provided the applicable regulatory requirements are met.
The Parities shall give appropriate priority to perishable goods when scheduling any examinations that may be required.
Article Article 4.10: Authorized Economic Operators
In order to facilitate trade and enhance compliance and risk management between them, the Parties agreed to continue the implementation of the MRA of their respective Authorized Economic Operator (AEO) programs.
Article Article 4.11: Border Agency Cooperation
Each Party shall ensure that its authorities and agencies responsible for border controls and procedures dealing with the importation, exportation, and transit of goods cooperate with one another and coordinate their activities in order to facilitate trade pursuant to this Chapter.
Article Article 4.12: Express Shipments
Each Party shall adopt or maintain expedited customs procedures for express shipments for at least those goods entered through air cargo facilities while maintaining appropriate customs control and selection. These procedures shall:
provide for information necessary to release an express shipment to be submitted and processed before the shipment arrives;
allow a single submission of information covering all goods contained in an express shipment, such as a manifest through, if possible, electronic means1;
to the extent possible, provide for the release of certain goods with a minimum of documentation;
under normal circumstances, provide for express shipments to be released as soon as possible after submission of the necessary customs documents and the fulfillment of all applicable procedures and requirements, provided the shipment has arrived;
apply to shipments of any weight or value recognizing that a Party may require formal entry procedures as a condition for release, including declaration and supporting documentation and payment of customs duties, based on the good’s weight or value; and
provide that, under normal circumstances, no customs duties will be assessed on express shipments valued at or below a fixed amount set under the Party’s laws.2
Article Article 4.13: Post-clearance Audit
With a view to expediting the release of goods, each Party shall adopt or maintain post-clearance audit to ensure compliance with its customs and other related laws and regulations.
Each Party shall select a person or a consignment for post-clearance audit in a risk-based manner, which may include appropriate selectivity criteria. Each Party shall conduct post-clearance audits in a transparent manner. Where the
1 Additional documents may be required as a condition for release.
2 Notwithstanding this Article, a Party may impose customs duties, or may require formal entry documents, for restricted or controlled goods, set under the Party’s domestic laws.
person is involved in the audit process and conclusive results have been achieved, the Party shall, without delay, notify the person whose record was audited of the:
results;
reasons for the results; and
person’s rights and obligations.
The Parties acknowledge that the information obtained in post-clearance audit may be used in further administrative or judicial proceedings.
Each Party shall, wherever practicable, use the result of post-clearance audit in applying risk management.
Article Article 4.14: Review and Appeal
Each Party shall ensure that any person to whom it issues a determination on a customs matter has access to:
at least one level of administrative review of determinations by its Customs Authority independent3 of either the official or office responsible for the decision under review; and
judicial review of decisions.
Each Party shall ensure that its procedures for appeal and review are carried out in a non-discriminatory and timely manner.
Each Party shall ensure that an authority conducting a review or appeal under paragraph 1 notifies the person in writing of its determination or decision in the review or appeal, and the reasons for the determination or decision.
Article Article 4.15: Customs Cooperation
With a view to further enhancing customs cooperation and exchange of information between their customs authorities to secure and facilitate lawful trade,
3 The level of administrative review for the UAE may include the competent authority supervising the Customs Administration.
the Parties agreed to continue the implementation of the CMAA signed between them and to operate this Chapter effectively.
Assistance under this Chapter shall be provided in accordance with the domestic laws of the requested Party and the provisions of the CMAA signed between the Parties.
The Parties shall exchange official contact points with a view to facilitating the effective implementation of this Chapter.
Article Article 4.16: Confidentiality
Nothing in this Agreement shall be construed to require a Party to furnish or allow access to confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private. Any information received under this Agreement shall be treated as confidential.
Each Party shall maintain, in accordance with its domestic laws, the confidentiality of information obtained pursuant to this Chapter and shall protect that information from disclosure that could prejudice the competitive position of the persons providing the information.
Article Article 4.17: Committee on Origin and Customs Procedures
The Parties hereby establish a Committee on Rules of Origin and Customs Procedures and Trade Facilitation composed of the customs and competent authorities of the Parties under the Joint Committee. Other competent authorities of the Parties may join the Committee if the Parties deem it necessary.
The Committee shall consider and, as appropriate, resolve any matter arising under this Chapter and Chapter X(Rules of Origin) by means of, inter alia, considering common approaches to the interpretation and implementation of those Chapters.
The Committee shall meet on request of either Party.
Chapter FIVE. SANITARY AND PHYTOSANITARY MEASURES
Article 5.1. Definitions
The definitions in Annex A of the SPS Agreement are incorporated into and made part of this Chapter, mutatis mutandis.
Article 5.2. Objectives
The objectives of this Chapter are to protect human, animal, and plant life or health while facilitating trade, to enhance cooperation, communication, and transparency between the Parties, and to ensure that the Parties’ sanitary and phytosanitary measures are science-based and do not create unjustified barriers to trade.
Article 5.3. Scope
This Chapter shall apply to all sanitary and phytosanitary measures of each Party that may, directly or indirectly, affect trade between the Parties.
Article 5.4. General Provisions
1. The Parties reaffirm their rights and obligations under the SPS Agreement.
2. Both Parties shall exchange information of mutual interest, enhance cooperation and, upon request, consultation on sanitary and phytosanitary matters through contact points.
3. Neither Party shall have recourse to Chapter Fifteen (Dispute Settlement) under this Agreement for any matter arising under this Chapter.
Article 5.5. Contact Points and Competent Authorities
1. Upon the entry into force of this Agreement, each Party shall designate a Contact Point or Contact Points to facilitate communication on matters covered by this chapter and promptly notify the other Party no later than 30 days after the entry into force of this Agreement.
2. Upon the entry into force of this Agreement, each Party shall designate a competent Authority for the purposes of implementing this Chapter and promptly notify the other Party no later than 30 days after the entry into force of this Agreement.
3. Each Party shall keep the information on Contact Points and Competent Authorities up to date and shall promptly inform the other Party of any change.
Chapter SIX. TECHNICAL BARRIERS TO TRADE
Article 6.1. Definitions
For the purposes of this chapter:
TBT Agreement means TBT Agreement, contained in Annex 1A to the WTO Agreement; and the definitions shall be those contained in Annex 1 of the TBT agreement.
Article 6.2. Objectives
The objective of this Chapter is to facilitate trade, including by eliminating unnecessary technical barriers to trade, enhancing transparency, and promoting greater regulatory cooperation and good regulatory practices.
Article 6.3. Scope
1. This Chapter shall apply to the preparation, adoption, and application of all standards, technical regulations, and conformity assessment procedures that may affect trade in goods between the Parties.
2. Notwithstanding paragraph 1, this Chapter shall not apply to:
(a) purchasing specifications prepared by a governmental body for its production or consumption requirements which are covered by Chapter Eleven (Government Procurement); or
(b) sanitary or phytosanitary measures which are covered by Chapter Five (Sanitary and Phytosanitary Measures).
Article 6.4. Affirmation of the TBT Agreement
The Parties affirm their existing rights and obligations with respect to each other under the TBT Agreement.
Article 6.5. International Standards
1. Each Party shall use relevant international standards, guides, and recommendations, to the extent provided in Articles 2.4 and 5.4 of the TBT Agreement, as a basis for its technical regulations and conformity assessment procedures.
2. In determining whether an international standard, guide, or recommendation within the meaning of Articles 2 and 5 and Annex 3 of the TBT Agreement exists, each Party shall base its determination on the principles set out in the “Decision of the Committee on Principles for the Development of International Standards, Guides and Recommendations with relation to Articles 2, 5 and Annex 3 of the Agreement”, adopted on 13 November 2000 by the WTO Committee on Technical Barriers to Trade, and any subsequent version thereof.
3. The Parties shall encourage cooperation between their respective national standardizing organizations in areas of mutual interest, in the context of their participation in international standardizing bodies, to ensure that international standards developed within such organizations are trade facilitating and do not create unnecessary obstacles to international trade.
Article 6.6. Technical Regulations
1. The Parties shall use international standards as a basis for preparing their technical regulations, unless those international standards are ineffective or inappropriate for achieving the legitimate objective pursued. Each Party shall, upon request of the other Party, provide its reasons for not having used international standards as a basis for preparing its technical regulations.
2. Each Party shall give positive consideration to a request by the other Party to negotiate arrangements for achieving the equivalence of technical regulations. Upon request of the other Party, each Party shall explain the reasons why it has not accepted a request by the other Party to negotiate such arrangements.
3. The Parties shall strengthen communications and coordination with each other, where appropriate, in the context of discussions on the equivalence of technical regulations and related issues in international fora, such as the WTO Committee on Technical Barriers to Trade.
Article 6.7. Conformity Assessment Procedures
1. The Parties recognize that, depending on the specific sectors involved, a broad range of mechanisms exists to facilitate the acceptance in a Party's territory of the results of conformity assessment procedures conducted in the other Party's territory. Such mechanisms may include:
(a) recognizing existing international multilateral recognition agreements and arrangements among conformity assessment bodies;
(b) promoting mutual recognition of conformity assessment results by the other Party, through recognizing the other Party’s designation of conformity assessment bodies;
(c) encouraging voluntary arrangements between conformity assessment bodies in the territory of each Party;
(d) accepting a supplier’s declaration of conformity where appropriate;
(e) harmonizing criteria for the designation of conformity assessment bodies, including accreditation procedures; or
(f) other mechanisms as mutually agreed by the Parties.
2. Each Party shall ensure, whenever possible, that the results of conformity assessment procedures conducted in the territory of the other Party are accepted, even when those procedures differ from its own, provided that those procedures offer a satisfactory assurance of applicable technical regulations or standards equivalent to its own procedures. Where a Party does not accept the results of a conformity assessment procedure conducted in the territory of the other Party, it shall, upon request of the other Party, explain the reasons for its decision.
3. In order to enhance confidence in the consistent reliability of conformity assessment results, the Parties may consult on matters such as the technical competence of the conformity assessment bodies involved.
4. Each Party shall give positive consideration to a request by the other Party to negotiate agreements or arrangements for the mutual recognition of the results of their respective conformity assessment procedures.
5. The Parties shall endeavor to intensify their exchange of information on acceptance mechanisms with a view to facilitating the acceptance of conformity assessment results.
6. A Party shall consider the possibility to prevent the imposition of duplicative testing and certification requirements as contained in national and regional conformity assessment procedures, if any.
Article 6.8. Cooperation
1. The Parties shall strengthen their cooperation in the field of standards, technical regulations, and conformity assessment procedures with a view to:
(a) increasing the mutual understanding of their respective systems;
(b) enhancing cooperation between the Parties’ regulatory agencies on matters of mutual interests including health, safety and environmental protection;
(c) facilitating trade by implementing good regulatory practices; and
(d) enhancing cooperation, as appropriate, to ensure that technical regulations and conformity assessment procedures are based on international standards or the relevant parts of them and do not create unnecessary obstacles to trade between the Parties.
2. In order to achieve the objectives set out in paragraph 1, the Parties shall, as mutually agreed and to the extent possible, co-operate on regulatory issues, which may include the:
(a) promotion of good regulatory practices based on risk management principles;
(b) exchange of information with a view to improving the quality and effectiveness of their technical regulations;
(c) development of joint initiatives for managing risks to health, safety, or the environment, and preventing deceptive practices; and
(d) exchange of market surveillance information where appropriate.
3. The Parties shall encourage cooperation between their respective organizations responsible for standardization, conformity assessment, accreditation, and metrology, with the view to facilitating trade and avoiding unnecessary obstacles to trade between the Parties.
Article 6.9. Transparency
1. Each Party shall, upon request of the other Party, provide information, including the objective of, and rationale for, a technical regulation or conformity assessment procedure which the Party has adopted or proposes to adopt and may affect the trade between the Parties, within a reasonable period of time as agreed between the Parties.
2. When a proposed technical regulation is notified to the WTO, a Party shall give appropriate consideration to the comments received from the other Party, and, upon request of the other Party, provide written answers to the comments made by the other Party.
3. The Parties shall ensure that all adopted technical regulations and conformity assessment procedures are publicly available.
4. A Party shall allow at least 60 days after the notification of its proposed technical regulations and conformity assessment procedures to WTO Central Registry of Notifications for the other Party to provide comments on the proposal except where urgent problems of safety, health, environmental protection, or national security arise or threaten to arise.
5. Except in urgent circumstances, the Parties shall allow a reasonable interval between the publication of technical regulations or conformity assessment procedures and their entry into force in order to allow time for producers in the exporting Party to adapt their products or methods of production to the requirements of the importing Party.
Article 6.10. Committee on TBT
1. The Parties hereby establish a Committee on Technical Barriers to Trade (hereinafter referred to as “the Committee”) under the Joint Committee comprising representatives of the Parties. The Committee may meet in person, via teleconference, via video-conference or through any other means, as agreed by the Parties.
2. The functions of the Committee include:
(a) promoting and monitoring the implementation and administration of this Chapter;
(b) enhancing co-operation in the development and improvement of standards, technical regulations, and conformity assessment procedures;
(c) ensuring appropriate steps are taken promptly to address any issue that a Party may raise related to the development, adoption, application, or enforcement of technical regulations or conformity assessment procedures;
(d) considering any sector-specific proposal a Party makes for further co-operation between regulatory authorities, accreditation bodies or conformity assessment bodies;
(e) considering a request that a Party recognize the results of conformity assessment procedures conducted by bodies in the other Party’s territory, including a request for the negotiation of an agreement, in a sector nominated by that other Party;
(f) exchanging information on developments in non-governmental, regional, and multilateral fora engaged in activities related to standards, technical regulations, and conformity assessment procedures;
(g) enhancing cooperation regarding the TBT Agreement.
3. For the purposes of this Chapter, the Contact Points are: