9. Nothing in Paragraph 8(b) shall be construed to require a producer who is not the exporter of the good to make a declaration or complete a certificate of origin.
10. Slight discrepancies as between the wording and detail stated on the export invoice or certificate of origin produced to the customs administration of the importing Party in clearance of goods shall not, of itself, cause any claim for preferential tariff treatment to be denied.
11. Any declaration or certificate of origin presented in the clearance of goods issued in advance of the entry into force of this Agreement shall, if presented on or after the date of entry into force of this Agreement, be accepted as evidence as to the origin of the good specified thereon.
12. The customs administration of the importing Party shall, in accordance with its domestic legislation, grant preferential tariff treatment to goods of another Party only in those instances that an importer:
(a) provides to the customs administration a declaration or certificate of origin in accord with the provisions of this Article; or
(b) provides sufficient documentary or other evidence to substantiate the tariff preference claimed for the goods.
13. The Parties shall, in accordance with their domestic legislation, provide that where an importer claims at the time of importation a good can meet the terms of this Chapter and would thereby have qualified for preferential tariff treatment but was unable to provide a declaration or a certificate of origin or other such evidence as provided for in Paragraph 12 the importer may, in accordance with domestic legislation or within 1 year from date of importation, apply for a refund of any excess customs duties paid as a result of the goods not having been accorded preferential tariff treatment, on production of:
(a) a declaration or certificate of origin that the good qualifies as an originating good; and
(b) such other evidence as the customs administration may require to satisfactorily evidence the tariff preference claimed.
14. An importing Party may not require a declaration or certificate of origin to admit goods pursuant to tariff preference where:
(a) the customs value does not exceed US$1000 or the equivalent amount in the Party's currency or a higher amount as it may establish; or
(b) in respect of specific goods, a Party has waived the requirement for such evidence.
15. In accordance with Paragraph 14, where an importation forms part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purposes of avoiding the origin requirements of this Article, the customs administration of the importing Party may deny preferential tariff treatment.
Article 4.14. Obligations Regarding Exports
1. Where the exporter or producer becomes aware that it has provided an erroneous or false declaration or certificate of origin or any other such erroneous or false evidence, the exporter or producer shall give notice as soon as possible to the customs administrations of the importing and exporting Party, as well as the importer, of any change that would affect the accuracy or validity of a declaration or certificate of origin.
2. The exporter or producer that has provided a declaration or a certificate of origin, shall provide a copy of these documents to its exporting Party's customs administration upon request.
3. With respect to exports, each Party shall provide penalties for false declarations, certification, or documentation related to origin submitted to a customs administration by an exporter or producer in its territory.
Article 4.15. Records
Each Party shall require that producers, exporters and importers in their respective territories maintain for a period of not less than 3 years after the date of exportation or importation, as the case may be, all records relating to that exportation or importation which are necessary to demonstrate that a good for which a claim for tariff preference was made qualifies for preferential tariff treatment.
Article 4.16 . Verification of Origin
1. For the purposes of determining whether goods imported into the territory of a Party from the territory of another Party qualify as originating goods, the importing Party may, through its customs administration, verify any claims made for tariff preference by means of:
(a) written requests for information addressed to the importer;
(b) written questions and requests for information addressed to the exporter or producer in the territory of the exporting Party through the customs administrations of the exporting Party;
(c) requests to the customs administration of the exporting Party to verify the origin of the good; or
(d) such other procedures as the customs administrations of the Parties may agree.
2. If the mechanism established in Paragraph 1 fails to determine the origin of a good, the importing Party may request, through the customs administration of the exporting Party, to visit the premises of the exporter or producer in the territory of the exporting Party:
(a) to review records referring to origin; and
(b) to observe the facilities used in production of the goods.
3. The requesting Party shall, through its customs administration:
(a) ensure that any request made to the customs administration of the exporting Party is sufficiently material to warrant the request and is accompanied by sufficient information to identify the particular goods and the exporter or producer of those goods; and
(b) specify a period of 60 days from the date the written questions or request was sent to the exporter or producer to fully respond to the questions or request.
4. The parties agree to facilitate requests for assistance through their customs administration under this Article within 10 days of receipt of the request.
Article 4.17. Decision on Origin
1. If as a result of questions put or visits made to the exporter or producer the requesting Party is satisfied the goods about which those questions were put or visits made are originating goods pursuant to the provisions of this Chapter, it shall permit preferential access for those goods.
2. Preferential tariff treatment may be denied if:
(a) the goods do not or did not meet the requirements of this Chapter;
(b) the exporter or producer fails to respond fully to questions put by the customs administration of the importing Party within 60 days of the date of the request of the importing Party, or such other extended period of time as may be specified by the customs administrations of the importing Party, but not more than an additional 30 days;
(c) the requested customs administration is, for any reason, unable to comply with a request from the customs administration of the importing Party to verify the origin of goods and advises the requesting customs administration of this inability or, fails to respond to a request within 90 days; or
(d) the exporter or producer does not agree to a visit by the customs administration of the importing Party within 30 days.
3. In the event preferential tariff treatment is denied the importing Party shall ensure that its customs administration provides in writing to the exporter, the importer or producer, as the case may be, full reasons for that decision.
4. Where verifications by a Party indicate a pattern of conduct by an exporter or a producer of false or unsupported representations that a good imported into its territory qualifies as an originating good, the Party may withhold preferential tariff treatment to identical goods exported or produced by such a person until it is satisfied that the exporter or producer is no longer making false or unsupported representations as to origin.
Article 4.18 . Costs Incurred
1. The ordinary costs of complying with a request for verification will be borne by:
(a) the requested Party; or
(b) the Party which visits an exporter or producer, as the case may be, in the territory of the other Party.
2. Where extraordinary costs or doubts in determining costs arise, these shall be resolved by mutual agreement between Parties.
Annex 4.A.
Goods classified in the following Harmonized System subheadings may be considered remanufactured goods, except for those designed principally for use in automotive goods of Harmonized System headings or subheadings 8702, 8703, 8704.21, 8704.31, 8704.32, 8706 and 8707:
8408.10 8408.20 8408.90 8409.10 8409.91 8409.99 8412.21 8412.29 8412.39 8412.90 8413.30 8413.50 8413.60 8413.91 8414.30 8414.80 8414.90 8483.10 8483.30 8483.40 8483.50 8483.60 8483.90 8503.00 8511.40 8511.50 8526.10 8537.10 8542.21
Annex 4.B.
Goods classified in the following Harmonized System subheadings are goods to which Article 4.12 (Outward Processing) applies:
4014.90 7015.40 7019.90 8207.19 8409.99 8412.80 8414.59 8414.80 8414.90 8415.81 8415.90 8421.21 8421.99 8422.30 8422.40 8423.82 8423.89 8423.90 8424.30 8424.90 8437.90 8441.10 8443.90 8451.29 8462.31 8462.99 8467.22 8467.91 8467.99 8471.60 8471.70 8471.80 8473.29 8473.30 8479.89 8479.90 8480.20 8480.49 8480.79
8483.50 8484.20 8501.20 8501.31 8501.32 8501.33 8501.34 8501.53 8501.61 8501.62 8502.11 8502.12 8502.13 8502.20 8502.31 8502.39 8502.40 8504.21 8504.22 8504.31 8504.32 8504.33 8504.34 8504.40 8504.90 8505.11 8505.19 8506.90 8507.40 8509.20 8509.90 8511.20 8511.80 8514.10 8514.30 8514.40 8514.90 8515.11 8515.19 8515.21 8515.31 8515.80 8515.90 8516.21 8516.33 8518.29
8518.50 8520.32 8520.33 8520.39 8520.90 8522.10 8522.90 8523.30 8524.60 8525.10 8525.30 8526.10 8526.91 8526.92 8531.90 8535.29 8535.40 8536.41 8536.49 8539.29 8539.32 8539.39 8539.41 8539.49 8539.90 8540.72 8540.79 8540.89 8542.21 8542.29 8543.20 8543.30 8543.90 8544.41 8545.20 8546.10 8548.10 8714.93 8714.96 8803.30 8905.20 9001.10 9001.50 9006.10 9008.30 9010.90
9013.80 9017.20 9017.80 9018.11 9027.90 9031.10 9031.80 9032.90 9033.00 9403.70 9403.80 9405.50
Annex 4.C. DECLARATION AS TO ORIGIN
I [state name and position] being the [producer and exporter][producer][exporter] (insert only that which applies) hereby declare that the goods enumerated on this invoice are originating from [Brunei Darussalam] [Chile] [New Zealand] [Singapore] (insert only that which applies) in that they comply with the provisions of Article 4.13 of the Trans-Pacific Strategic Economic Partnership Agreement entered into among Brunei Darussalam, Chile, New Zealand and Singapore.
Observations:
Signature
Date:
Annex 4.D . TRANS-PACIFIC STRATEGIC ECONOMIC PARTNERSHIP AGREEMENT CERTIFICATE OF ORIGIN
TRANS-PACIFIC STRATEGIC ECONOMIC PARTNERSHIP AGREEMENT
CERTIFICATE OF ORIGIN INSTRUCTIONS
Pursuant to Article 4.13, for the purposes of obtaining preferential tariff treatment this document must be completed legibly and in full by the exporter or producer and be in the possession of the importer at the time the declaration is made. Please print or type:
Issuing Number: Fill in the serial number of the certificate of origin.
Field 1: State the full legal name, address (including country) and legal tax identification number of the exporter. The legal tax identification number in Chile is the Unique Tax Number (“Rol Unico Tributario”). The tax identification number is not applicable for Brunei Darussalam, New Zealand and Singapore.
Field 2: If one producer, state the full legal name, address (including country, telephone number, fax number and email address) and legal tax identification number, as defined in Field 1, of said producer. (Tax ID is not applicable to Brunei Darussalam, New Zealand and Singapore.) If more than one producer is included on the Certificate, state "Various" and attach a list of all producers, including their legal name, address (including country, telephone number, fax number and email address) and legal tax identification number, cross referenced to the good or goods described in Field 4. If you wish this information to be confidential, it is acceptable to state " Available to Customs upon request". If the producer and the exporter are the same, complete field with "SAME". If the producer is unknown, it is acceptable to state "UNKNOWN".
Field 3: State the full legal name, address (including country) as defined in Field 1, of the importer; if the importer is not known, state "UNKNOWN"; if multiple importers, state "VARIOUS".
Field 4: Provide a full description of each good. The description should be sufficient to relate it to the invoice description and to the Harmonized System (HS) description of the good.
Field 5: For each good described in Field 4, identify the HS tariff classification to six digits.
Field 6: For each good described in Field 4, state which criterion (A through C) is applicable. The rules of origin are contained in Chapter 4 and Annex II of the Agreement. NOTE: In order to be entitled to preferential tariff treatment, each good must meet at least one of the criteria below.
Preference Criteria
A: The good is "wholly obtained or produced entirely" in the territory of one or more of the Parties, as referred to in Article 4.1 and 4.2 of the Agreement. NOTE: The purchase of a good in the territory does not necessarily render it "wholly obtained or produced".
B: The good is produced entirely in the territory of one or more of the Parties exclusively from originating materials. All materials used in the production of the good must qualify as "originating" by meeting the rules of Chapter 4 of the Agreement.
C: The good is produced entirely in the territory of one or more of the Parties and satisfies the specific rule of origin set out in Annex II of the Agreement (Specific Rules of Origin) that applies to its tariff classification as referred to in Article 4.2, or the provisions under Article 4.12 of the Agreement. The rule may include a tariff classification change, regional value-content requirement and a combination thereof, or specific process requirement. The good must also satisfy all other applicable requirements of Chapter 4 (Rules of Origin) of the Agreement.
Field 7: For each good described in Field 4, state "YES" if you are the producer of the good. If you are not the producer of the good, state "NO" followed by (1) or (2), depending on whether this certificate was based upon: (1) your knowledge of whether the good qualifies as an originating good; (2) Issued by the producer's written Declaration of Origin, which is completed and signed by the producer and voluntarily provided to the exporter by the producer.
Field 8: For each good described in Field 4, where the good is subject to a regional value content (RVC) requirement stipulated in the Agreement, indicate the percentage.
Field 9: Identify the name of the country. ("BN" for all goods originating from Brunei Darussalam, "CL" for all goods originating from Chile, "NZ" for all goods originating from New Zealand, "SG" for all goods originating from Singapore)
Field 10: This field must be completed, signed and dated by the exporter or producer. The date must be the date the Certificate was completed and signed.
Chapter 5. CUSTOMS PROCEDURES
Article 5.1 . Definitions
For the purposes of this Chapter:
customs law means any legislation administered, applied or enforced by the customs administration of a Party;
customs offence means any breach or attempted breach of customs law;
customs procedures means the treatment applied by the customs administration of each Party to goods, which are subject to customs control.
Article 5.2 . Objectives
The objectives of this Chapter of the Agreement are to:
(a) ensure predictability, consistency and transparency in the application of customs laws and other customs administrative policies of the Parties;
(b) ensure efficient, economical administration of customs procedures, and the expeditious clearance of goods;
(c) facilitate trade among the Parties;
(d) apply simplified customs procedures; and
(e) promote cooperation among the customs administrations.
Article 5.3 . Scope
This Chapter shall apply, in accordance with each Party's respective international obligations and customs law, to customs procedures applied to goods traded among the Parties.
Article 5.4 . Customs Procedures and Facilitation
1. Customs procedures of the Parties shall, where possible and to the extent permitted by their respective customs law, conform with the standards and recommended practices of the World Customs Organisation, including the principles of the International Convention on the Simplification and Harmonisation of Customs Procedures.
2. Each Party shall ensure that its customs procedures and practices are predictable, consistent, transparent and facilitate trade.
3. The customs administrations of the Parties shall periodically review their customs procedures with a view to their further simplification and the development of further mutually beneficial arrangements to facilitate trade.
Article 5.5 . Customs Cooperation
1. To the extent permitted by their domestic law, the customs administrations of the Parties may, as they deem fit, assist each other, in relation to originating goods, by providing information on the following:
(a) the implementation and operation of this Chapter;
(b) the movement of goods among the Parties;
(c) investigation and prevention of prima facie customs offences;
(d) developing and implementing customs best practice and risk management techniques;
(e) simplifying and expediting customs procedures;
(f) advancing technical skills and the use of technology;
(g) application of the Customs Valuation Agreement; and
(h) additional assistance in respect to other matters.
2. Where a Party providing information to another Party in accordance with this Chapter designates the information as confidential, the other Party shall maintain the confidentiality of the information.
Article 5.6 . Customs Valuation
The Parties shall determine the customs value of goods traded among them in accordance with the provisions of Article VII of GATT 1994 and the Customs Valuation Agreement.
Article 5.7 . Advance Rulings
1. Each Party, through its customs administration, shall provide in writing advance rulings in respect of the tariff classification and origin of goods and whether a good qualifies for entry free of customs duty in accordance with Article 3.5 (Goods Re-entered After Repair or Alteration) (hereinafter referred to as “advance rulings”), to a person described in Subparagraph 2(a).
2. Each Party shall adopt or maintain procedures for advance rulings, which shall:
(a) provide that an importer in its territory or an exporter or producer in the territory of another Party may apply for an advance ruling before the importation of goods in question;
(b) require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to issue an advance ruling;
(c) provide that its customs administration may, at any time during the course of issuing an advance ruling, request that the applicant provide additional information within a specified period;
(d) provide that any advance ruling be based on the facts and circumstances presented by the applicant, and any other relevant information in the possession of the decision-maker; and
(e) provide that an advance ruling be issued to the applicant expeditiously, or in any case within 60 days of the receipt of all necessary information.
3. A Party may reject requests for an advance ruling where the additional information requested by it in accordance with Subparagraph 2(c) is not provided within a specified time.
4. Subject to Paragraph 5, each Party shall apply an advance ruling to all importations of goods described in that ruling imported into its territory within 3 years of the date of that ruling, or such other period as required by that Party's laws.
5. A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law, the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact, or circumstances on which the ruling is based.
6. Subject to the confidentiality requirements of a Party’s domestic law, each Party shall publish its advance rulings.
7. Where an importer claims that the treatment accorded to an imported good should be governed by an advanced ruling, the customs administration may evaluate whether the facts and circumstances of the importation are consistent with the facts and circumstances upon which an advanced ruling was based.
8. The importing Party may apply measures as provided in Article 5.12.
Article 5.8 . Review and Appeal
1. Each Party shall ensure that the importers in its territory have access to:
(a) administrative review independent of the official or office that issued the determination subject to review; and
(b) judicial review of the determination taken at the final level of administrative review, in accordance with the Party's domestic law.
2. Notice of the decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing.
3. The level of administrative review may include any authority supervising the customs administration.
Article 5.9. Consultation
The customs administrations of the Parties will encourage consultation with each other regarding significant customs issues that affect goods traded among the Parties.
Article 5.10. Paperless Trading
1. The customs administrations shall each endeavour to provide an electronic environment that supports business transactions between it and its trading communities.
2. In implementing initiatives that provide for paperless trading, the customs administrations of the Parties shall take into account the methods developed in APEC and the World Customs Organisation.
Article 5.11 . Express Consignments
Each Party shall ensure efficient clearance of all shipments, while maintaining appropriate control and customs selection. In the event that a Party's existing system does not ensure efficient clearance, it should adopt procedures to expedite express consignments to:
(a) provide for pre-arrival processing of information related to express consignments;
(b) permit the submission of a single document covering all goods contained in a shipment transported by the express shipment company through electronic means if possible; and
(c) minimise, to the extent possible, the documentation required for the release of express consignments.
Article 5.12 . Penalties
Each Party shall adopt or maintain measures that provide for the imposition of civil, criminal or administrative penalties, whether solely or in combination, for violations of its customs laws consistent with the provisions of this Chapter.
Article 5.13. Risk Management
1. The Parties shall administer customs procedures so as to facilitate the clearance of low-risk goods and focus on high-risk goods. To enhance the flow of goods across their borders the customs administrations shall regularly review these procedures.
2. Where a customs administration deems that the inspection of goods is not necessary to authorise clearance of the goods from customs control, the Party shall endeavour to provide a single point for the documentary or electronic processing of all imports and exports.
Article 5.14. Release of Goods
Each Party shall adopt or maintain procedures allowing, to the greatest extent possible, goods to be released:
(a) within 48 hours of arrival; and
(b) at the point of arrival, without temporary transfer to warehouses or other locations.