(g) bear a unique Certificate of Origin number, affixed by the issuing body or authority, as appropriate, in the exporting Party.
4. A Certificate of Origin may indicate two or more invoices issued for single importation.
5. The Parties shall commence a review of this Article on completion of 2 years from the date of entry into force of this Agreement. This review will consider the introduction of Declaration of Origin by an approved exporter as a Proof of Origin.
Article 4.16. Certification Procedures
1. The Certificate of Origin shall be forwarded by the exporter or producer to the importer. The customs administration may require the original copy.
2. Neither erasures nor superimposition shall be allowed on the Certificate of Origin. Any alterations shall be made by striking out the erroneous material and making any addition(s) that may be required. Such alterations shall be approved by a person authorised to sign the Certificate of Origin and certified by the appropriate issuing body or authority. A new certificate may be issued to replace the erroneous one. Unused spaces shall be crossed out to prevent any subsequent addition(s).
3. The Certificate of Origin shall be issued prior to or within 5 working days of the date of exportation. However, under exceptional cases, where a Certificate of Origin has not been issued at the time of exportation or within 5 working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the words "ISSUED RETROSPECTIVELY" in the Certificate of Origin, with the issuing body or authority also recording the reasons in writing on the exceptional circumstances due to which the certificate was issued retrospectively. The Certificate of Origin can be issued retrospectively no later than 12 months from the date of shipment.
4. In cases of theft, loss or accidental destruction of a Certificate of Origin, the exporter, producer or an authorised representative thereof may, within the term of validity of the original Certificate of Origin, make a written request to the issuing body or authority that issued the original certificate for a certified copy. The certified copy shall bear the words "CERTIFIED TRUE COPY". The certified copy shall have the same term of validity as the original Certificate of Origin.
Article 4.17. Application for Certificate of Origin
1. For the issue of a Certificate of Origin, the exporter or producer of the goods shall present, or submit electronically through the approved channel, to the issuing body or authority of the exporting Party the following:
(a) an application, together with appropriate supporting information and documents for proving origin, including but not limited to, the breakup of costs and any other relevant elements such as profits;
(b) information outlined in Annex 4A (Minimum _ Information Requirements) and consistent with the description in the invoice; and
(c) the corresponding commercial invoice and other documents necessary to establish the origin of the good.
2. Multiple items declared on the same Certificate of Origin shall be allowed, provided that each item must qualify separately in its own right.
3. Each Party may, in accordance with its domestic procedures and if it deems appropriate, allow its issuing body or authority to apply a risk management system to selectively conduct pre-export verification of the minimum information requirements filed by an exporter or producer.
4. The issuing body or authority, as appropriate, may, to the best of their competence and ability, carry out proper examination of each application for a Certificate of Origin to ensure that:
(a) the application has been duly completed and signed by the authorised signatory;
(b) the origin of the good is in conformity with the requirements of this Chapter; and
(c) the information furnished in the Certificate of Origin corresponds to supporting information and documents submitted.
Article 4.18. Non-Party Invoicing
1. An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer provided that the goods meet the requirements of this Chapter.
2. The exporter of the goods shall indicate "non-party invoicing" and the name, address, and country of the company issuing the invoice shall appear in a separate column in the Certificate of Origin.
Article 4.19. Authorities
1. The Certificate of Origin shall be issued by an issuing body or authority, as appropriate.
2. Each Party shall within 30 days of the date of entry into force of this Agreement inform the customs administration of the other Party of the issuing body or authority, as appropriate, and contact details of the authorised persons of such body or authority, designated to issue Certificates of Origin under this Agreement.
3. The Parties shall exchange specimen seals and signatures of the authorised signatories issuing Certificates of Origin.
4. Each Party shall promptly notify the other Party of any change to its issuing body or authority, as appropriate, and the names, designations, addresses, specimen signatures of authorised persons or seals of such issuing body or authority.
Article 4.20. Claims for Preferential Tariff Treatment
1. Except as otherwise provided in Article 4.27 (Denial of Preferential Tariff Treatment), each Party shall grant preferential tariff treatment in accordance with this Chapter to an originating good on the basis of a Certificate of Origin.
2. Unless otherwise provided in this Chapter, for the purposes of claiming preferential tariff treatment, an importing Party shall provide that an importer:
(a) make a declaration that the good qualifies as an originating good;
(b) have a valid Certificate of Origin in its possession at the time the declaration referred to in subparagraph (a) is made;
(c) provide a copy of the Certificate of Origin to the importing Party if required by the Party; and
(d) if required by an importing Party, demonstrate that the requirements in Article 4.14 (Consignment) 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 4.21. Record Keeping Requirements
1. Each Party shall require that:
(a) its exporters, producers and issuing bodies or authorities, as appropriate, retain for at least 5 years from the date of issuance of the Certificate of Origin, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which the Certificate of Origin was issued was originating; and
(b) its importers retain, for at least 5 years from the date of importation of the good, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which preferential tariff treatment was claimed was originating.
2. The records referred to in paragraph 1 may be maintained in any medium that allows for prompt retrieval, including in digital, electronic, optical, magnetic, or written form, in accordance with the Party's laws and regulations.
Article 4.22. Waiver of Certificate of Origin
A Party shall not require a Certificate of Origin if the importing Party has waived the requirement or does not require the importer to present a Certificate of Origin as per their national laws.
Article 4.23. Obligations of Exporter or Producer
1. The exporter or producer shall submit the minimum _ information requirements, as referred to in Annex 4A (Minimum Information Requirements), and supporting information and documents, as referred to in Article 4.17 (Application for Certificate of Origin) for the issuance of a Certificate of Origin pursuant to the procedure established by the issuing body or authority, as appropriate, in the exporting Party, consistent with the provisions of this Agreement.
2. Any exporter or producer who incorrectly represents any material information relevant to the determination of origin of a good may be liable to be penalised under the laws and regulations of the exporting Party.
3. The exporter or producer shall keep the minimum required information, and supporting documents for a period no less than 5 years, starting from the end of the year of the date of issue of the Certificate of Origin.
4. For the purpose of determination of origin, the exporter or producer applying for a Certificate of Origin under this Agreement shall maintain appropriate commercial accounting records for the production and supply of goods (as well as relevant records and documents from the suppliers) qualifying for preferential treatment and keep all commercial and customs documentation relating to the material(s) used in the production of the good, including but not limited to breakup of costs relating to material(s), labour, other overheads and any other relevant elements such as profits and related components for at least 5 years from the date of issue of the Certificate of Origin. The exporter or producer shall, upon request of the issuing body or authority, of the exporting Party or the customs administration of the importing Party, make available records for inspection to enable verification of the origin of the good.
5. If the exporter or producer has reason(s) to believe that the Certificate of Origin is based on incorrect information that could affect the accuracy or validity of the Certificate of Origin, they shall be obliged to immediately notify the importer, the issuing body or authority and the customs administration of the importing Party in writing of any change affecting the originating status of each good to which the Certificate of Origin applies.
Article 4.24. Post Importation Claim for Preferential Tariff Treatment
1. Each Party shall provide for an importer of a Party to apply for preferential tariff treatment and a refund of any excess duties paid for a good if the importer did not make a claim for preferential tariff treatment at the time of importation, provided that the good would have qualified for preferential tariff treatment when it was imported into its territory.
2. As a condition for preferential tariff treatment under paragraph 1, the importing Party may require that the importer, not later than 12 months after the date of importation or a longer period if specified in the importing Party's laws and regulations, to:
(a) make aclaim for preferential tariff treatment;
(b) where applicable, provide a copy of Certificate of Origin; and
(c) provide such other documentation relating to the importation of the good as the importing Party may require.
3. Each Party shall provide that if the importer has reason(s) to believe that the claim for preferential tariff treatment is based on incorrect information that could affect the accuracy or validity of the Certificate of Origin, the importer shall correct the importation document, and pay any customs duty and, if applicable, penalties owed.
4. When considering imposing a penalty in relation to a claim for preferential tariff treatment, the customs administrations of the Parties are encouraged to consider a voluntary notification given prior to the discovery of that error by the Party and in accordance with paragraph 3 or paragraph 5 of Article 4.23 (Obligations of Exporter or Producer), as a mitigating factor, provided that in the case of a notification given by an importer, the importer corrects the error and repays any duties owed.
Article 4.25. Verification of Origin
Initiating a Verification of Origin
1. For the purposes of determining whether goods imported into the territory of a Party from the territory of the other Party qualify as originating goods, the customs administration of the importing Party may conduct a verification process by proceeding in sequence, when required, with:
(a) a written request or written requests for information from the importer of the good;
(b) a written request or written requests for information from the competent authority and issuing body or authority, as appropriate, of the exporting Party where the customs administration of the importing Party considers the information obtained under subparagraph (a) is not sufficient to make a determination and requires additional information including the breakup of costs and any other relevant elements such as profits;
(c) a written request or written requests for information from the exporter or producer of the goods, where the customs administration of the importing Party considers the information obtained under subparagraphs (a) and (b) is not sufficient to make a determination and requires additional information including the breakup of costs and any other relevant elements such as profits for the determination of origin of the good under Article 4.2 (Originating Goods) and Article 4.3 (Goods not Wholly Produced or Obtained) irrespective of the method adopted under Article 4.6 (Calculation of Qualifying Value Content);
(d) visits to the premises of an exporter or a producer in the territory of another Party; or
(e) any other procedures to which the Parties may agree.
2. A verification under paragraph 1 may be conducted at the time that the customs import declaration is lodged, or before or after the release of the good by the customs administration of the importing Party.
3. For the purposes of subparagraph 1(b), the customs administration of the importing Party:
(a) may request the competent authority or the issuing body or authority, as appropriate, of the exporting Party to assist it in verifying:
(i) the authenticity of a Certificate of Origin;
(ii) the accuracy of any information contained in the Certificate of Origin; or
(iii) the authenticity and accuracy of the supporting information and documents, which may relate to the breakup of costs and any other relevant elements such as profits for the determination of origin of the good under Article 4.3 (Goods not Wholly Produced or Obtained) irrespective of the method adopted; and
(b) shall provide the competent authority or the issuing body or authority, as appropriate, with:
(i) the reasons why such assistance is sought;
(ii) the Certificate of Origin, or a copy thereof; and
(iii) any information and documents as may be necessary for the purpose of providing such assistance.
4. Where a written request is made under paragraph 1(c), the customs administration of the importing Party shall:
(a) ensure that the information requested is limited to information pertaining to the fulfilment of the requirements of this Chapter as follows:
(i) Certificate of Origin;
(ii) information supporting a claim that the good is originating under Article 4.2 (Originating Goods);
(iii) information on any tolerances relied on under Article 4.8 (De Minimis); and
(iv) information confirming compliance with the non-alteration provisions under Article 4.14 (Consignment);
(b) allow the exporter or producer at least 30 days from the date of receipt of the request to provide the requested information; and
(c) notify the customs administration of the exporting Party of the request.
Release of goods subject to verification
5. During verification, the importing Party shall allow the release of the good, subject to payment of any duties or provision of any security as provided for in its laws and regulations. If as a result of the verification, the importing Party determines that the good is an originating good, it shall grant preferential tariff treatment to the good and refund any excess duties paid or release any security provided, unless the security also covers other obligations as provided for in the Party's laws and regulations.
Article 4.26. Procedure for Verification
1. Any request for information made by the customs administration of the importing Party pursuant to Article 4.25 (Verification of Origin) shall be in accordance with the following procedures:
(a) if requested, the issuing body or authority, as appropriate, of the exporting Party shall provide the following information within 90 days:
(i) a confirmation pertaining to the authenticity or otherwise of the Certificate of Origin along with a copy of the minimum required information; and
(ii) if the request is on the grounds of suspicion of the accuracy of the determination of origin of the good, this period can be extended for a period of no more than 60 days;
(b) if the importing Party is not satisfied with the verification undertaken in accordance with subparagraph 1(a) through (c) of Article 4.25 (Verification of Origin), it may, under exceptional circumstances, request the exporter or producer for a verification visit. The importing Party shall notify in writing the exporter or producer whose premises are to be visited, the issuing body or authority, the customs administration of the exporting Party and the importer of its intention to conduct the verification visit.
2. The importing Party shall obtain the written consent of the exporter or producer whose premises are to be visited. When a written consent from the exporter or producer is not received within 30 days of receipt of the written request, the importing Party may deny preferential treatment on goods subject to the verification visit.
3. The written notification shall include the name of the exporter or producer whose premises are to be visited, the proposed date and time of visit, the purpose for the visit, reference to the goods subjected to verification, and a list of officials participating and their designations.
4. The exporter or producer shall identify two or more independent witnesses to be present during the verification visit.
5. The importing Party conducting the verification visit shall provide the exporter or producer as well as the issuing body or authority of the exporting Party with a written determination of whether the good qualifies as an originating good.
6. The above-mentioned verification visit process including the actual visit and notification of written determination of the origin of the good shall be completed within a maximum period of six months from the date when the verification visit was conducted.
Completion of verification procedure
7. The customs administration of the importing Party shall:
(a) endeavour to make a determination following a verification as expeditiously as possible and in accordance with its laws and regulations; and
(b) provide the importer with a written determination of whether the good is originating that includes the basis for the determination.
Article 4.27. Denial of Preferential Tariff Treatment
The importing Party may deny a claim for preferential tariff treatment if:
(a) it determines that the good does not qualify as originating within the terms of this Chapter or does not satisfy the requirement(s) of this Chapter;
(b) pursuant to a verification under Article 4.25 (Verification of Origin), it has not received sufficient information, including minimum required information as provided in Annex 4A (Minimum Information Requirements), to determine that the good qualifies as originating;
(c) the exporter or producer fails to respond to or refuses a written request for information in accordance with Article 4.25 (Verification of Origin);
(d) the exporter or producer fails to comply with any of the relevant requirements for obtaining preferential tariff treatment;
(e) the exporter or producer or the issuing bodies or authorities, as appropriate, of the exporting Party fail to provide sufficient information and documents, within the timelines prescribed in paragraph 4(b) of Article 4.25 (Verification of Origin) or paragraph 1 of Article 4.26 (Procedure for Verification). This may include but not be limited to the breakup of costs and any other relevant elements such as profits that the importing Party requested in order to determine that the good qualifies as originating, pursuant to initiation of verification under Article 4.25 (Verification of Origin); or
(f) the exporter or producer fails to give consent or respond to a request for a verification visit within 30 days of receipt of a request pursuant to paragraph 2 of Article 4.26 (Procedure for Verification).
2. If an importing Party denies a claim for preferential tariff treatment, it shall issue a determination to the exporter or producer that includes the reasons for the determination.
Article 4.28. Temporary Suspension of Preferential Treatment
1. The importing Party may suspend the tariff preference in respect of a good originating in the exporting Party, when the suspension is justified due to persistent failure to comply with the provisions of these rules by an exporter or producer or a persistent failure on part of the competent authority or the issuing bodies or authorities, as appropriate, of the exporting Party to respond to a request for verification.
2. Upon receipt of the notification of suspension, the exporting Party may request consultations through the Joint Technical Subcommittee established under Article 4.32 (Joint Technical Subcommittee on Rules of Origin and Customs Procedures and Trade Facilitation).
3. Pursuant to consultations between the Parties, and such measures as the Parties may agree, the Parties may resolve to extend preferential benefit to the good with retrospective or prospective effect.
Article 4.29. Non-compliance of Goods with Rules of Origin and Penalties
1. If the verification under Article 4.25 (Verification of Origin) establishes non- compliance of the goods with the rules of origin, duties shall be levied in accordance with the laws and regulations of the importing Party.
2. Each Party shall also adopt or maintain measures that provide for the imposition of civil, administrative, and, where appropriate, criminal sanctions for violations of its customs laws and regulations, including those governing rules of origin, and the entitlement to preferential tariff treatment under this Agreement.
Article 4.30. Goods In Transport or Storage
In accordance with Article 4.24 (Post Importation Claim for Preferential Tariff Treatment), the customs administration of the importing Party shall grant preferential tariff treatment for an originating good of the exporting Party which, on the date of entry into force of this Agreement:
(a) is in the process of being transported from the exporting Party to the importing Party; or
(b) has not been released from customs control, including an originating good stored in a bonded warehouse regulated by the customs administration of the importing Party.
Article 4.31. Minor Discrepancies or Errors
A Party shall not reject a Certificate of Origin due to minor errors or discrepancies, such as slight discrepancies between documents, minor omissions of information, spelling, typing or formatting errors, or protrusions from the designated field, provided these minor discrepancies or errors do not create doubt as to the originating status of the good.
Article 4.32. Joint Technical Subcommittee on Rules of Origin and Customs Procedures and Trade Facilitation
1. The Parties hereby establish a Joint Technical Subcommittee on Rules of Origin and Customs Procedures and Trade Facilitation ("Joint Technical Subcommittee") composed of government representatives of each Party responsible for rules of origin and customs and trade facilitation matters to consider any matters arising under this Chapter or Chapter 5 (Customs Procedures and Trade Facilitation).
2. The Joint Technical Subcommittee shall consult regularly to ensure that this Chapter is administered effectively, uniformly and consistently with the spirit and objectives of this Agreement and shall cooperate in the administration of this Chapter and mutually resolve any issues that may arise.
3. The Joint Technical Subcommittee shall consult to discuss possible amendments or modifications to this Chapter, Annex 4A (Minimum Information Requirements) or Annex 4B (Product Specific Rules of Origin), that are necessary to reflect changes to the Harmonized System and taking into account developments in technology, production processes or other related matters.
4. The Joint Technical Subcommittee shall meet promptly when a request is received from a Party to have product specific rules for any goods.
5. The Joint Technical Subcommittee shall consider any matters referred to it by the Subcommittee on Trade in Goods or the Joint Committee.
Chapter 5. CUSTOMS PROCEDURES AND TRADE FACILITATION
Article 5.1. Definitions
For the purposes of this Chapter:
(a) customs administration has the same meaning as in paragraph (d) of Article 4.1 (Definitions and Interpretation - Rules of Origin);
(b) customs laws means such laws and regulations administered and enforced by the customs authority of each Party concerning the importation, exportation, and transit or transhipment of goods;
(c) customs procedures means the measures applied by the customs authority of each Party; and
(d) Trade Facilitation Agreement means the Agreement on Trade Facilitation, set out in Annex 1A of the WTO Agreement.
Article 5.2. Scope
1. This Chapter shall apply to customs procedures applied to goods traded between the Parties.
2. This Chapter shall be implemented in accordance with the Parties' customs laws, subject to the competence and available resources of the customs administration of each Party.
3. The Parties affirm their rights and obligations under the Trade Facilitation Agreement.
Article 5.3. Customs Procedures and Facilitation of Trade
1. Each Party shall endeavour to apply its customs procedures and practices in a predictable, consistent, and transparent manner, and to facilitate trade including through the expeditious clearance of goods where possible.
2. Each Party shall ensure that its customs procedures, where possible and to the extent permitted by its customs laws, conform with the standards and recommended practices of the World Customs Organization ("WCO").
3. The customs administration of each Party shall, to the extent possible, review its customs procedures with a view to simplifying such procedures to facilitate trade.
Article 5.4. Transparency
1. To the extent practicable and in a manner consistent with its laws and regulations, each Party shall publish in advance on the internet, or otherwise make publicly available, draft laws and regulations of general application relevant to trade between the Parties, with a view to affording the public, especially interested persons, an opportunity to become acquainted with them.
2. To the extent possible, each Party shall publish regulations of general application governing customs matters that it proposes to adopt in order to enable all interested parties to become acquainted with them. Each Party shall provide, to the extent possible, and in a manner consistent with its laws and legal system, interested persons the opportunity to comment before it adopts the regulation.
3. Each Party shall, subject to its available resources, establish or maintain one or more enquiry points to address reasonable enquiries from interested persons concerning customs matters and shall make information concerning the enquiry points available online.
Article 5.5. Release of Goods
1. Each Party shall adopt or maintain simplified customs procedures for the efficient release of goods in order to facilitate trade between the Parties. This paragraph shall not require a Party to release a good if the Party's requirements for release of the good have not been met.
2. Pursuant to paragraph 1, each Party shall adopt or maintain procedures that:
(a) provide, in normal circumstances, for the release of goods within a period no longer than that required to ensure compliance with the customs laws of a Party and as rapidly as possible after the arrival of the goods, provided that: