(a) a single transport document covering the passage from the exporting Party to the importing Party; or
(b) supporting documents or any other information, given by the customs authority of such non-Party or other relevant entities in evidence that the requirements of subparagraph 1(b) have been complied with.
Article 3.14. Free Zones
A good produced in a free zone (4) situated within the territory of a Party shall be considered an originating good provided that it qualifies as originating under the provisions of this Chapter.
Article 3.15. Claim for Preferential Tariff Treatment
A claim that a good is eligible for preferential tariff treatment under this Agreement shall be supported by a Proof of Origin in accordance with Article 3.16 (Proof of Origin).
Section B. OPERATIONAL CERTIFICATION PROCEDURES
Article 3.16. 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 Proof of Origin.
2. Any of the following shall be considered as a Proof of Origin:
(a) a Certificate of Origin in paper format issued by a competent authority referred to in Article 3.17 (Certificate of Origin in Paper Format);
(b) an electronic Certificate of Origin issued by a competent authority and exchanged by a mutually developed electronic system referred to in Article 3.18 (Electronic Data Origin Exchange System); or
(c) a Declaration of Origin made out by an approved exporter, referred to in Article 3.19 (Origin Declaration).
3. The Proof of Origin in paragraph 2 shall be in the English language.
Article 3.17. Certificate of Origin In Paper Format
1. A Certificate of Origin in paper format:
(a) shall be on A4 size paper and utilize the form in Annex 3A (Certificate of Origin).
(b) may cover one or more goods under one consignment; and
(c) shall be in a printed format (5) or such other medium including electronic format.
2. Each Certificate of Origin shall bear a unique serial reference number separately given by each place or office of issuance.
3. A Certificate of Origin shall bear an authorised signature and the official seal of the competent authority. The signature and official seal may be applied electronically.
4. In case the signature or official seal is applied electronically, a verification of authenticity, such as QR code or secured website, shall be included.
Article 3.18. Electronic Data Origin Exchange System
For the purposes of subparagraph 2(b) of Article 3.16 (Proof of Origin), the Parties shall endeavour to develop an electronic system for the exchange of information on origin with a view to ensure the effective and efficient implementation of this Chapter, particularly as regards transmission of electronic Certificate of Origin.
Article 3.19. Origin Declaration
For the purposes of subparagraph 2(c) of Article 3.16 (Proof of Origin), the Parties shall endeavour to negotiate and implement provisions allowing each competent authority to recognise a Declaration of Origin made by an approved exporter.
Article 3.20. Application for Certificate of Origin
At the time of carrying out the formalities for exporting the good under preferential treatment, the manufacturer, producer, or exporter of the good, or its authorised representative shall submit a formal application to the competent authority for the Certificate of Origin together with appropriate supporting documents proving that the good to be exported qualifies for the issuance of a Certificate of Origin.
Article 3.21. Examination of an Application for a Certificate of Origin
The competent authority shall, to the best of its competence and ability, carry out a proper examination in accordance with the laws and regulations of the exporting Party of each application for a Certificate of Origin to ensure that:
(a) the application and the Certificate of Origin is duly completed and signed by the authorised signatory;
(b) the origin of the good meets the requirements in this Chapter;
(c) the other statements on the Certificate of Origin are consistent with the supporting documentary evidence that has been submitted;
(d) the HS Code, description, quantity, and value indicated in the application conform to the good to be exported; and
(e) multiple items declared on the same Certificate of Origin shall be allowed, provided that each item must qualify separately in its own right.
Article 3.22. 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:
(a) striking out the erroneous material and making any required modifications. Such modifications shall be approved by a person authorised to sign the Certificate of Origin and certified by the appropriate competent authority. Unused spaces shall be crossed out to prevent any subsequent addition; or
(b) issuing a new Certificate of Origin to replace the erroneous one.
Article 3.23. Third 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 of a good provided that the good meets the requirements in this Chapter.
2. In such circumstances, the exporter of the good shall indicate “third party invoicing” and the name, address, and country of the company issuing the invoice shall appear in the Certificate of Origin.
Article 3.24. Issuance of the Certificate of Origin
1. The Certificate of Origin shall be issued by the competent authority of the exporting Party prior to or at the time of shipment, or within five days thereafter. (6)
2. In exceptional cases where a Certificate of Origin has not been issued within the time-periods indicated in paragraph 1, due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively, but not more than 12 months from the date of shipment, in which case it is necessary to indicate “ISSUED RETROACTIVELY” in box 14 of Form I-UAE CEPA (Annex 3A).
Article 3.25. Theft, Loss, or Destruction of the Certificate of Origin
1. In the event of theft, loss, or destruction of a Certificate of Origin, the manufacturer, producer, exporter, or its authorised representative may apply to the competent authority that issued it for a certified true copy of the original Certificate of Origin to be made out on the basis of the export documents in possession of the competent authority.
2. The certified true copy of the original Certificate of Origin shall be endorsed with an official signature and seal and bear the words “CERTIFIED TRUE COPY” in box 12 and indicate the date of issuance of the original Certificate of Origin, and it shall be issued within the validity period of the original Certificate of Origin.
Article 3.26. Presentation of the Certificate of Origin
For the purposes of claiming preferential tariff treatment, the importer or its authorised representative shall submit to the customs authority of the importing Party, at the time of filing an import declaration, a Certificate of Origin including supporting documentation and other documents as required, in accordance with the laws and regulations of the importing Party.
Article 3.27. Validity Period of the Certificate of Origin
The following time limits for the presentation of the Certificate of Origin shall be observed:
(a) the Certificate of Origin shall be valid for a period of 12 months from the date of its issuance, and shall be submitted to the customs authority of the importing Party within its validity period;
(b) where the Certificate of Origin is submitted to the customs authority of the importing Party after the expiration of the time limit for its submission, such Certificate of Origin shall be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter; and
(c) in all cases, the customs authority in the importing Party may accept such Certificate of Origin provided that the products have been imported before the expiration of the time limit of the said Certificate of Origin.
Article 3.28. Treatment of Minor Discrepancies
1. The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the goods shall not necessarily invalidate the Certificate of Origin, if it does in fact correspond to the goods submitted.
2. For multiple items declared under the same Certificate of Origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance for the remaining items listed in that Certificate of Origin. Paragraph 3 of Article 3.30 (Retroactive Check) may be applied to the problematic items.
Article 3.29. Record-Keeping Requirement
1. For the purposes of the verification process pursuant to Article 3.30 (Retroactive Check) and Article 3.31 (Verification), the manufacturer, producer, or exporter applying for the issuance of a Certificate of Origin shall, subject to the laws and regulations of the exporting Party, keep the records supporting the application for not less than four years from the date of issuance of the Certificate of Origin.
2. The importer shall keep records relevant to the importation in accordance with the laws and regulations of the importing Party.
3. The application for a Certificate of Origin and all documents related to such application shall be retained by the competent authority for not less than four years from the date of issuance.
Article 3.30. Retroactive Check
1. The customs authority of the importing Party, through the competent authority of that Party, may submit a request to the competent authority of the exporting Party for a retroactive check at random. or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof.
2. The request shall be accompanied by a copy of the Certificate of Origin concerned and, unless the retroactive check is requested on a random basis, the request shall specify the reasons for the request and any additional information suggesting that the information in the Certificate of Origin may be inaccurate.
3. The customs authority of the importing Party may suspend the provisions on preferential tariff treatment on that particular shipment while awaiting the result of the verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that the goods are not subject to import prohibition or restriction and there is no suspicion of fraud.
4. The competent authority of the exporting Party shall respond to request promptly to a request for a retroactive check and, in any case, not later than 45 days after the receipt of the request.
5. When a reply from the competent authority of the exporting Party is not obtained within 45 days after the receipt of the request pursuant to paragraph 4, the customs authority of the importing Party may deny preferential tariff treatment to the good referred to in the Certificate of Origin that is the subject of the request for a retroactive check.
Article 3.31. Verification
1. If the customs authority of the importing Party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances and for justifiable reasons, request to undertake a verification visit to the exporting Party.
2. Prior to conducting a verification visit pursuant to paragraph 1:
(a) the customs authority of the importing Party shall deliver a written notification of its intention to conduct the verification visit simultaneously to:
(i) the producer or exporter whose premises are to be visited;
(ii) the competent authority of the other Party in the territory of which the verification visit is to occur; and
(iii) the importer of the good subject to the verification visit. (b) the written notification mentioned in subparagraph (a) shall be as comprehensive as possible and shall include, among others:
(i) the name of the customs authority issuing the notification;
(ii) the name of the producer or exporter whose premises are to be visited;
(iii) the proposed date of the verification visit;
(iv) the coverage of the proposed verification visit, including reference to the good subject to the verification; and
(v) the names and titles of the officials performing the verification visit.
(c) the customs authority of the importing Party shall obtain the written consent from the producer or exporter whose premises are to be visited;
(d) when the written consent from the producer or exporter is not obtained within 30 days from the date of receipt of the notification pursuant to subparagraph (a), the customs authority of the importing Party may deny preferential tariff treatment to the good referred to in the Certificate of Origin that is the subject of the request for a verification visit; and
(e) the customs competent authority receiving the notification may postpone the proposed verification visit and notify the customs authority of the importing Party of such intention within 15 days from the date of receipt of the notification.
Notwithstanding any postponement, any verification visit shall be carried out within 60 days from the date of receipt of the notification, or a longer period as the Parties may agree.
3. The customs authority of the importing Party conducting the verification visit shall provide the producer or exporter, whose good is subject to such verification, and the competent authority of the exporting Party with a written determination of whether or not the good subject to such verification qualifies as an originating good.
4. Upon the issuance of the written determination referred to in paragraph 3 that the good qualifies as an originating good, the customs authority of the importing Party shall immediately restore preferential benefits and promptly refund the duties paid in excess of the preferential duty or release guarantees obtained in accordance with its laws and regulations.
5. The producer or exporter shall be allowed, 30 days from the date of receipt of the written determination, to provide in writing comments or additional information regarding the eligibility of the good for preferential tariff treatment. If the good is still found to be non originating, the final written determination shall be communicated to the competent authority of the exporting Party within 30 days from the date of receipt of the comments or additional information from the producer or exporter.
6. The verification visit process, including the actual visit and the determination under paragraph 3 of whether the good subject to such verification is originating or not, shall be completed and its results communicated to the competent authority of the exporting Party within a maximum six months from the first day of the initial verification visit was conducted. While the process of verification is being undertaken, paragraph 3 of Article 3.30 (Retroactive Check) shall be applied.
Article 3.32. Denial of Preferential Tariff Treatment
1. The customs authority of the importing Party may deny preferential tariff treatment where:
(a) the good does not meet the requirements of this Chapter; or
(b) the importer, exporter, or producer of the good fails to comply with any of the relevant requirements of this Chapter for obtaining preferential tariff treatment.
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. The customs authority of the importing Party may determine that a good does not qualify as an originating good and may deny preferential tariff treatment where:
(a) the customs authority of the importing Party has not received sufficient information to determine that the good is originating;
(b) the exporter, producer, or the competent authority of the exporting Party fails to respond to a written request for information in accordance with Article 3.31 (Verification); or
(c) the request for a verification visit in accordance with Article 3.31 (Verification) is refused.
Article 3.33. Contact Points
Each Party shall, within 30 days of the date of entry into force of this Agreement for that Party, designate one or more contact points for the implementation of this Chapter and notify the other Party of the contact details of that contact point or those contact points. Each Party shall promptly notify the other Party of any change to those contact details.
Chapter 4. CUSTOMS PROCEDURES AND TRADE FACILITATION
Article 4.1. Definitions
For the purposes of this Chapter:
(a) customs laws means provisions laid down by legislations and regulations concerning the importation, exportation, transit of goods, or any other customs procedures whether relating to customs duties, taxes or any other charges collected by the Customs Administrations, or to measures for prohibition, restriction, or control enforced by the customs authority;
(b) customs procedures means the measures applied by the customs authority of a Party to goods and to the means of transport that are subject to its customs laws and regulations;
(c) Customs Mutual Assistance Agreement (CMAA) means the Agreement on Co-operation and Mutual Administrative Assistance in Customs Matters, done between the Parties on 24 July 2019;
(d) Authorised Economic Operator(s) (AEO) means the program which recognises an operator involved in the international movement of goods in whatever function that has been approved by the national customs authority as complying with the World Customs Organization (WCO) or equivalent supply chain security standards;
(e) Mutual Recognition Arrangement (MRA) means the arrangement between the Parties that mutually recognise AEO authorizations that has been properly granted by one of the customs authorities; and
(f) persons means both natural and legal person, unless the context otherwise requires.
Article 4.2. Objectives
The objectives of this Chapter are to:
(a) ensure predictability, consistency, and transparency in the application of the customs laws and regulations of each Party;
(b) promote efficient administration of the customs procedures of each Party, and the expeditious clearance of goods;
(c) simplify the customs procedures of each Party and harmonise them to the extent possible with relevant international standards;
(d) promote cooperation among the customs authorities of the Parties; and
(e) facilitate trade between the Parties, including through a strengthened framework for global and regional supply chains.
Article 4.3. Scope
This Chapter shall apply, in accordance with the respective laws, and regulations of the Parties, to customs procedures applied to goods traded between the Parties.
Article 4.4. General Provisions
1. Each Party shall ensure that its customs procedures and practices are predictable, consistent, transparent, non-discriminatory and avoid unnecessary procedural obstacles to trade.
2. Each Party shall ensure that its customs procedures, where possible and to the extent permitted by its customs laws and regulations conform with the standards and recommended practices of the World Customs Organization.
3. The customs authority of each Party shall review its customs procedures with a view to their further simplification and development to facilitate trade while ensuring effective control.
Article 4.5. Publication and Enquiry Points
1. For the purposes of this Chapter, in accordance with its respective laws and regulations, the customs authority of each Party shall:
(a) ensure that its laws, regulations, guidelines, procedures, and administrative rulings governing customs matters are promptly published, either on the Internet or in print form.
(b) designate, establish, and maintain one or more enquiry points to address enquiries from interested persons pertaining to customs matters, within its available resources, and shall endeavour to make available publicly through electronic means, information concerning procedures for making such enquiries.
(c) to the extent practicable, and in a manner consistent with its domestic law and legal system, ensure that new or amended laws and regulations of general application related to the movement, release, and clearance of goods, including goods in transit, are published, or information on them is made otherwise publicly available, as early as possible before their entry into force, so that interested parties have the opportunity to become acquainted with the new or amended laws and regulations.
(d) information and publications referred to in this Article, to the extent possible, and in accordance with each Party’s laws and regulations, shall be made available in the English language.
2. Nothing in this Article or in any part of this Agreement shall require a Party to publish law enforcement procedures and internal operational guidelines including those related to conducting risk analysis and targeting methodologies.
Article 4.6. Risk Management
Each Party shall adopt or maintain a risk management method, that considers a system for assessment and targeting that enables its customs authority to focus its inspection activities on high-risk consignments and that simplifies the clearance and movement of low-risk consignments. Each Party may also select, on a random basis, consignments for such controls as part of its risk management.
Article 4.7. Application of Information Technology
1. Each Party shall endeavour to provide an electronic environment that supports business transactions between its customs authority and its trading entities based on internationally accepted standards for expeditious customs clearance and release of goods.
2. Each Party shall, to the extent possible, use information technology that expedites customs procedures for the release of goods, including the submission of data before the arrival of the shipment of those goods, as well as electronic or automated systems for risk management targeting.
3. Each Party shall endeavour to make its trade administration documents available to the public in electronic versions.
4. Each Party shall endeavour to accept trade administration documents submitted electronically as the legal equivalent of the paper version of those documents.
5. In developing initiatives that provide for the use of paperless trade administration, each Party is encouraged to take into account international standards or methods made under the auspices of international organizations, as well as those reflected in the CMAA signed between the two Parties.
Article 4.8. Advance Rulings
1. In accordance with its commitments under the WTO Trade Facilitation Agreement, the customs authority of each Party, upon request, shall issue, prior to the importation of a good into its territory, an advance ruling, in relation to:
(a) tariff classification;
(b) origin of the goods; and
(c) the application of valuation criteria for a particular case, in accordance with the application of the provisions set forth in the Customs Valuation Agreement.
2. The importing Party shall apply an advance ruling issued by it under paragraph 1 on the date that the ruling is issued or on a later date specified in the ruling, and it shall remain in effect for a reasonable period of time and in accordance with the national procedures on advanced rulings unless the advance ruling is modified or revoked.
3. An advance ruling issued by a Party shall be binding on only the person to whom the ruling is issued.
4. 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, or quasi 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.
5. The importing Party may modify or revoke an advance ruling: (a) if the ruling was based on an error of fact;
(b) if there is a change in the material facts or circumstances on which the ruling was based;
(c) to conform with a modification of this Chapter; or