(a) in the case of transit or transshipment, the transport documents, such as the air waybill, bill of lading, or multimodal transport documents, certifying the transport from the country of origin to the importing Party, as the case may be; or
(b) in the case of storage, the transport documents, such as the air waybill, bill of lading, 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 of the country where the storage takes place.
Section B. Origin Procedures
Article 3.15. Proof of Origin
1. For the 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 Declaration of Origin, as indicated in Article 3.17.
2. The Proofs of Origin referred to in paragraph 1 shall be valid for one (1) 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 valid 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 merchandise requesting a Certificate of Origin shall submit all necessary documents proving the originating status of the merchandise 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 certified copy of the original Certificate of Origin, which shall be made on the basis of the export invoice or any other evidence 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 "CERTIFIED COPY of the original Certificate of Origin number .. ... dated... ." in order that the period of validity is counted from the date indicated.
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 prior to 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 (1) year has elapsed since the export and the exporter delivers all the necessary commercial documents, as well as the export declaration endorsed by the customs authority of the exporting Party; or
(b) it is demonstrated to the satisfaction of the competent authority or authorized entity that the Certificate of Origin initially issued was not accepted at the time of importation for technical reasons. The period of validity must be maintained as indicated in the Certificate of Origin that was 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 in 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 of Origin delivered by the producer of the goods to the exporter, indicating 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 competent authority of the importing Party, with a copy to the authorized entity, the competent authority of the exporting Party and the importer, when it becomes aware that the goods do not qualify as originating.
Article 3.17. Declaration of Origin
1. The Declaration of Origin referred to in Article 3.15.1(b) may be issued, in accordance with this Article, only by an approved exporter, as provided in Article 3.18.
2. The Declaration of Origin 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, a Declaration of Origin 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, upon request to the competent authority of the exporting Party or, where applicable, to the authorized entity of the exporting Party, all appropriate documents demonstrating that the good for which the Declaration of Origin was issued qualifies as originating in the exporting Party.
5. The text of the Declaration of Origin shall be as set out in Annex 3.17. A Declaration of Origin shall be issued by an approved exporter by typing, stamping or printing on the invoice or any other commercial document that describes the good in sufficient detail to enable it to be identified. The Declaration of Origin shall be deemed to have been issued on the date of issuance of such commercial document
6. A Declaration of Origin must be issued by the authorized exporter prior to or at the time of shipment.
7. An approved exporter who has issued a Declaration of Origin shall promptly notify in writing the competent authority of the importing Party, with a copy to the competent authority of the exporting Party and the importer, and where applicable, the authorized entity of the exporting Party, when it becomes aware that the goods do not qualify as originating.
Article 3.18. Approved Exporter
1. The competent authority of the exporting Party or, where applicable, the authorized entity of the exporting Party, may authorize an exporter in such Party to issue Declarations of Origin as an authorized exporter provided that the exporter:
(a) frequent shipments of goods originating in the exporting Party,
(b) has sufficient knowledge and the ability to issue Declarations of Origin in an appropriate manner and complies with the conditions set forth in the laws and regulations of the exporting Party; and
(c) deliver to the competent authority of the exporting Party or, where applicable, to the authorized entity of the exporting Party, a written statement accepting full responsibility for any Declaration of Origin that identifies it, as if ithad signed them by hand.
2. The competent authority of the exporting Party or, where applicable, the authorized entity of the exporting Party shall grant the authorized exporter an authorization number, which shall appear on the Declaration of Origin. It shall not be necessary for the Declaration of Origin to be signed by the approved exporter.
3. The competent authority of the exporting Party or, where applicable, the authorized entity of the exporting Party, shall ensure the proper use of the authorization by the authorized exporter.
4. The competent authority of the exporting Party or, where applicable, the authorized entity of the exporting Party, may revoke the authorization at any time, in accordance with the laws and regulations 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 entities authorized and officials accredited to issue Certificates of Origin, as well as samples of the signatures and impressions of the seals used by the entity authorized to issue 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 become effective fifteen (15) days after receipt of the notification or within a later period specified in such notification.
3. The competent authority of the exporting Party or, where applicable, the authorized entity of the exporting Party, shall provide the competent authority of the importing Party with information regarding the composition of the authorization number, as well as the names, addresses 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 Certificate of Origin.
The objective is to implement 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 y
(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 typing errors, they may be accepted by the customs authority of the importing Party.
3. When a Certificate of Origin is not accepted by the customs authority of the importing Party at the time of importation, due to omissions in its completion or errors other than those of form that do not affect compliance of origin or tariff preference, said 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 and non-extendable basis, to present a new Certificate of Origin within fifteen (15) days, counted from the day following the date of receipt of the notification of such omission or error, and may authorize the release, after adopting the measures deemed necessary to guarantee the fiscal interest, in accordance with its national legislation.
4. At the end of the period established in paragraph 3, if a new Certificate of Origin correctly issued has not been presented, the importing Party shall deny the preferential tariff treatment, and if measures have been adopted to guarantee the fiscal interest, it shall proceed to enforce them.
5. In case of presenting a new Certificate of Origin correctly issued and if measures have been adopted to guarantee the fiscal interest, the measures shall be lifted within a term not exceeding ninety (90) days, counted from the day following the presentation of the request for the release of the measures by the importer to the customs authority of the importing Party, which may be extended for up to thirty (30) additional days in exceptional cases.
Article 3.22. Refund of Customs Duties
When an originating good is imported into the teritory 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 (1) year after the date of numbering or 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 in 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 intemal accounting;
(b) documents proving the originating status of the materials used;
(c) documents proving the work or processing of the materials;
(d) Certificates of Origin proving the originating status of the materials used; and
(e) in the case of a textile and apparel good classified in Chapters 50 to 63 of the Harmonized System, the exporter must necessarily obtain a swom declaration issued by the producer of the originating materials.
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 (5) years, the documents referred to in Article 3.23, counted from the date of its 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 (5) years from the date of its issuance.
3. An importer requesting preferential treatment for a good shall maintain, for a period of at least five (5) years from the date of importation of the good, documentation related to the importation including a copy of the Proof of Origin.
4. An authorized exporter who issues a Declaration of Origin shall maintain for a period of at least five (5) years, the documents referred to in Article 3.23, counted from the date of its issuance.
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 import of goods the customs value of which does not exceed one thousand United States dollars (US$ 1000) 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 waived the requirement to submit 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. In order to determine whether a good imported by one Party from the other Party qualifies as an originating good, the competent authority of the importing Party may conduct a verification of origin through:
(a) written requests for information to the exporter or producer,
(b) written questionnaires addressed to the exporter or producer, and/or
(c) visits to the facilities of an exporter or producer in the territory of the other Party, for the purpose of observing the facilities and the production process of the good and reviewing the records related to the origin, including accounting books and any type of supporting documents indicated in Article 3.23. The competent authority of the exporting Party may participate in these visits as an observer.
2. The competent authority of the importing Party shall notify the initiation of the verification process to the exporter or producer and the importer, together with the dispatch of the first questionnaire or written request for information or visit referred to in paragraph 1, it shall also send a copy of such notification to the competent authority of the exporting Party.
3. For the purposes of this Article, the competent authority of the importing Party carrying out the verification of origin shall notify by certified mail with retum receipt requested or by any means that provides a record of the receipt of written requests for information, questionnaires and visits to exporters or producers.
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 competent authority of the importing Party, within a period of thirty (30) days from the date of receipt thereof. During such period, the exporter or producer may, only once, request in writing to the competent authority of the importing Party the extension of such period, which may not exceed thirty (30) additional days. The importing Party shall deny preferential tariff treatment for the good in question upon failure to respond to such request or questionnaire.
5. When the competent 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 term not to exceed thirty (30) days from the date of receipt of the request for additional information.
6. The importer within a period of thirty (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 importing Party, which may not exceed thirty (30) days. If the importer does not 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 competent authority of the importing Party shall give written notice of such request at least thirty (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 fifteen (15) days from the date of receipt of the notification, the importing Party shall deny preferential tariff treatrnent to the good in question. The request for the visit shall be communicated to the competent authority of the exporting Party.
8. When the exporter or producer receives a notification pursuant to paragraph 7, it may request, once only, within fifteen (15) days from the date of receipt of the notification, the postponement of the proposed verification visit for a period not exceeding thirty (30) days from the date on which the notification was received, or for such longer period as the competent authority of the importing Party and the exporter or producer may agree. For these purposes, the competent authority of the importing Party shall communicate the postponement of the visit to the competent authority of the exporting Party.
9. A Party shall not deny preferential tariff treatment solely on the basis of the postponement of the verification visit.
10. The competent 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 competent authority of the importing Party shall, within a period not to exceed three hundred and sixty-five days, inform the competent authority of the importing Party that (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 competent authority of the importing Party shall notify the importer in writing of the result of the origin verification procedure, which shall be accompanied by the legal and factual basis for the determination, respecting the confidentiality of the information provided by the exporter or producer, and a copy shall be sent to the competent authority of the exporting Party.
13. If, as a result of a verification of origin procedure pursuant to this Article, the competent authority of the importing Party determines that the good does not qualify as originating, such Party may suspend preferential tariff treatment on any subsequent imports of identical goods produced by the same producer until it is demonstrated to the competent authority of the importing Party that the goods qualify as originating goods in accordance with the provisions of this Chapter.
14. The suspension of preferential tariff treatment, in accordance with paragraph 13, shall be communicated by the competent authority of the importing Party to the exporter or producer, importer and the competent authority 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 release 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 may not prevent the release of the goods. However, the customs authority may adopt such measures as it deems necessary to ensure the fiscal interest, 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 sixty (60) days following the adoption of such measures. Otherwise, the measures adopted shall be lifted within a period of no more than ninety (90) days following the importer's request for the release of the measures to the customs authority of the importing Party, which may be extended for up to thirty (30) additional days in exceptional cases.
3. The competent authority of the importing Party may request, through a written request, information to the authorized entity responsible for the issuance of the Certificate of Origin, or to the competent authority of the exporting Party, as applicable, in order to verify the authenticity of the Certificates of Origin. In the case of Declarations of Origin, the competent authority of the importing Party may request, through a written request, information to the competent authority of the exporting Party or, when applicable, to the authorized entity of the exporting Party, with the purpose of verifying the authenticity of the Declarations of Origin.
In both scenarios, the competent authority or the authorized entity of the exporting Party, as appropriate, shall have a period of sixty (60) days following the date of receipt of the request to provide the requested information.
4. In the event that the competent authority of the importing Party does not receive the requested information and documentation within the established term or that the exporting Party does not recognize the authenticity of the Proofs of Origin, preferential tariff treatment may be denied to the goods covered by the Proofs of Origin subject to review and the measures adopted to guarantee the fiscal interest may be executed.
5. In the event that the competent authority or authorized entity of the exporting Party, as applicable, recognizes the authenticity of the Proofs of Origin, the importing Party shall proceed to issue a determination accepting the preferential tariff treatment and to lift the measures that have been adopted in order to guarantee the fiscal interest within a term not exceeding ninety (90) days following the request for release of the measures by the importer to the customs authority of the importing Party, which may be extended for up to thirty (30) additional days in exceptional cases.
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 competent 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 sixty (60) days after they have adopted measures to guarantee the fiscal interest. Otherwise, it shall proceed to accept the corresponding preferential tariff treatment and to lift the measures that have been adopted to guarantee the fiscal interest, within a term not greater than ninety (90) days following the importer's request to the customs authority of the importing Party for the release of the measures, which may be extended for up to thirty (30) additional days in exceptional cases.
7. If the competent authority of the importing Party does not issue a determination of origin within the term mentioned in Article 3.26.11, it shall proceed to accept the corresponding preferential tariff treatment and to lift the measures that have been adopted and that guaranteed the fiscal interest, within a term no longer than ninety (90) days following the request for release of the measures by the importer to the customs authority of the importing Party, which may be extended for up to thirty (30) additional days in exceptional cases.
8. If as a result of the conclusion of the verification of origin in accordance with Article 3.26 itis determined:
(a) the originating status of the good, the importing Party shall proceed to accept the request for preferential tariff treatment and to lift the measures it has adopted to guarantee the fiscal interest within a term not exceeding ninety (90) days following the importer's request to the customs authority of the importing Party for the release of the measures, which may be extended for up to thirty (30) additional days in exceptional cases; or
(b) the non-originating character of the good, the importing Party shall deny the claim for preferential tariff treatment and shall proceed to implement the measures it has adopted in order to ensure the fiscal interest.
Article 3.28. Sanctions
Each Party shall maintain or adopt criminal, civil or administrative penalties for violations related to the provisions of this Chapter, in accordance with its national legislation.
Article 3.29. Review and Appeal Appeals
Each Party shall ensure, with respect to 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 and
(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 case 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 Third Country
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 located in the territory of a non-Party. In such case, the full legal name of the operator of the non-Party who issued the invoice shall be indicated in the remarks box of the Certificate of Origin, or in the case that the goods are covered by a Declaration of Origin, this information shall be indicated thereon.
Article 3.32. Uniform Regulations
1. The Parties may establish, through their respective national laws and regulations, as of the date of entry into force of this Agreement, or such other date as the Parties may agree, Uniform Regulations conceming the interpretation, application and administration of this Chapter.
2. Once the Uniform Regulations are in force, each Party shall put into effect any modification or addition thereto, no later than one hundred eighty (180) days after the respective agreement between the Parties, or within such other period as the Parties may agree.
Article 3.33. Rules of Origin Committee
1. The Parties establish a Committee on Rules of Origin (hereinafter the Committee), composed of representatives of each Party.
2. The functions of the Committee shall include:
(a) monitor the implementation and administration of this Chapter,
(b) report to the Commission on the implementation and administration of this Chapter, as appropriate;
(c) to cooperate in the effective, uniform and consistent administration of this Chapter, and to encourage cooperation in this regard;
(d) review and recommend to the Commission any modifications to Annex 3 (Specific Rules of Origin), including when amendments are made to the Harmonized System;
(e) propose to the Parties, through the Commission, modifications to this Chapter. The proposed modifications shall be submitted at the request of one or both Parties, who shall submit the proposals with the corresponding technical support and studies; and
(f) to deal with any other matter related to this Chapter.
3. Unless otherwise agreed by the Parties, the Committee shall meet at least once (1) a year, on the date and according to the agenda previously agreed by the Parties. The Parties shall determine those cases in which extraordinary meetings may be held.
4. The meetings may be held by any means agreed upon by the Parties. When they are face-to-face, they shall be held altemately in the territory of each Party, and it shall be the responsibility of the host Party to organize the meeting. The first meeting of the Committee shall be held no later than one (1) year after the date of entry into force of this Agreement.
5. Unless otherwise agreed by the Parties, the Committee shall be of a permanent nature and shall develop its working rules.
6. All decisions of the Committee shall be made by mutual agreement.
Article 3.34. Re-export Certificate
When goods originating in one of the Parties are re-exported from the Colon Free Zone to the territory of the other Party, a re-export certificate must be attached, which must be issued by the customs authorities of Panama and validated by the administrative authority of the Colon Free Zone, certifying that the goods have remained under customs control and have not undergone changes, further processing or any other type of operation other than those necessary to keep them in good condition. These originating goods covered by a re-export certificate and its corresponding Proof of Origin, shall maintain the benefits of the respective preferential tariff treatment
Article 3.35. Definitions
For the purposes of this Chapter:
aquaculture means the cultivation or breeding of aquatic species, including, among others: fish, mollusks, crustaceans, other invertebrates and plants, covering their complete or partial biological cycle, starting from seeds such as eggs, immature fish, fry and larvae. It is carried out in a selected and controlled environment, in natural or artificial water environments, in marine, fresh or brackish waters. It includes stocking or seeding, restocking or replanting, cultivation, as well as research activities and the processing of the products derived from this activity,
competent authority means:
(a) for the case of Costa Rica: the National Customs Service; and
(b) in the case of Peru: the Ministry of Foreign Trade and Tourism, or its successors;
CIF means the value of the imported merchandise, including insurance and freight costs to the port or place of destination.
entry into the country of importation, regardless of the means of transport,
shipping containers and packing materials means goods used to protect merchandise during transportation and does notinclude containers and materials in which merchandise is packaged for retail sale;
authorized entity means:
(a) Costa Rica: the Foreign Trade Promotion Agency of Costa Rica (PROCOMER); and