3. The exporter of the goods may indicate "THIRD PARTY INVOICING" and information as the name and country of the third party issuing the invoice in the appropriate field, as detailed in Annex 3B (Certificate of Origin).
4. For greater certainty, "third party" means a party other than the exporter or producer of the good and can be located in a Party or non-Party.
Section C. Origin Certification
Article 3.19. Proof of Origin
1. Goods originating in a Party shall, upon 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 issued by a competent authority, as per Article 3.20;
(b) an Electronic Certificate of Origin (E-Certificate) issued by a competent authority and exchanged by an electronic system as per Article 3.21; or
(c) an Origin Declaration made out by an approved exporter as per Article 3.22.
3. Each Party shall provide that a Proof of Origin shall be completed in the English language and shall remain valid for one year from the date on which it is issued.
Article 3.20. Certificate of Origin
1. A certificate of origin shall be issued:
(a) in paper format as per the specimen form set out in Annex 3B (Certificate of Origin) which shall be signed by the exporter, signed and stamped by the competent authority of the exporting Party and forwarded to the importer for submission to the customs authority of the importing Party; or
(b) in electronic format, provided that the Certificate of Origin includes:
(i) in the case of Costa Rica, a certified digital signature of the authorized official and the exporter, that have been issued by a registered certifier in accordance with the domestic legislation of the exporting Party (1) and a secured web address has been provided to verify such signatures; and
(ii) in the case of United Arab Emirates an electronic stamp of the competent authority (2), that has been issued by a registered certifier in accordance with the domestic legislation of the exporting Party (3) and a secured web address has been provided to verify such electronic stamp. The digital signature of the exporter on the Certificate of Origin is not mandatory, in which case the competent authority of the exporting Party shall credit, through its electronic stamp, that the Certificate of Origin was requested by the exporter or his authorized representative and such is responsible for the information contained in the Certificate, in accordance with its domestic legislation. The Certificate of Origin issued in electronic format, according to subparagraph (b), is the original Certificate of Origin and will not be accepted as a certificate of origin if presented in printed form.
2. Each Certificate of Origin shall bear a unique serial reference number and may cover one or more goods under one consignment.
3. When it is not possible to verify the certified digital signature of the exporter, the authorized official or the electronic stamp of the competent authority in the Certificate of Origin in electronic format, as appropriate, the procedure will be in accordance with the provisions of Article 3.32.
4. The Joint Committee may, in compliance with the objectives of this Agreement, agree on a decision regarding the provisions related to the Certificate of Origin established in this Article.
Article 3.21. Electronic Data Origin Exchange System
For the purposes of Article 3.19.2. (b), the Parties shall endeavour to develop an electronic system for origin information exchange to ensure the effective and efficient implementation of this Chapter particularly on transmission of electronic Certificate of Origin.
Article 3.22. Origin Declaration
1. The competent authority of the exporting Party may authorise any exporter, (hereinafter referred to as âapproved exporterâ), who, among other conditions in accordance with its domestic legislation, makes frequent shipments under this Agreement, to make out Origin Declarations, a specimen of which appears in Annex 3C (Origin Declaration), irrespective of the value of the goods concerned.
2. An exporter seeking such authorisation must offer to the satisfaction of the competent authority of the exporting Party all guarantees necessary to verify the originating status of the goods, as well as the fulfilment of the other requirements of this Chapter.
3. The competent authority of the exporting Party may grant the status of approved exporter, subject to any conditions which they consider appropriate in accordance with its domestic legislation.
4. The competent authority shall grant to the approved exporter an authorisation number which shall appear on the Origin Declaration.
5. The competent authority of the exporting Party shall share or publish the names of approved exporters and periodically update it.
6. An Origin Declaration, the text of which appears in Annex 3C (Origin Declaration), shall be made out by the approved exporter by typing, stamping or printing the declaration on the invoice or any other commercial document (4) which describes the goods concerned in sufficient detail to enable them to be identified. The declaration may also be hand-written; if the declaration is hand-written, it shall be written in permanent ink in legible printed characters.
7. The approved exporter making out an Origin Declaration shall be prepared to submit at any time, at the request of the competent authority of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfilment of the other requirements of this Chapter.
8. Origin Declarations shall bear the original signature of the approved exporter in manuscript. However, shall not be required to sign such declarations provided that he gives the competent authority of the exporting Party a written undertaking that he accepts full responsibility for any Origin Declaration which identifies him as if it had been signed in manuscript by him.
9. An Origin Declaration may be made out by the approved exporter when the goods to which it relates are exported, or after exportation on condition that it is presented in the importing Party no longer than the period established in Article 3.19.3.
10. The competent authority may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 2, or no longer fulfils the conditions referred to in paragraph 3 or otherwise makes an incorrect use of the authorisation.
Article 3.23. Procedure for the Issuance of a Certificate of Origin
1. Certificates of Origin shall be issued by the competent authority of the exporting Party, upon a request by the exporter or under the exporter's responsibility by his or her authorized representative, in accordance with the domestic regulations of the exporting Party.
2. The exporter applying for the issuance of a Certificate of Origin shall be prepared to submit at any time, at the request of the competent authority of the exporting Party, all appropriate documents proving the originating status of the goods concerned, as well as the fulfilment of the other requirements of this Chapter.
3. The competent authority issuing Certificates of Origin shall take any steps necessary to verify the originating status of the goods and the fulfilment of the other requirements of this Chapter, in accordance with its domestic legislation. For this purpose, it shall have the right to call for any evidence and to carry out any inspection of the exporter's accounting records, or any other check considered appropriate related to origin and according to the procedures of its domestic legislation.
Article 3.24. Certificate of Origin Issued Retrospectively
1. The Certificate of Origin shall be issued by the competent authority of the exporting Party prior to or at the date of shipment.
2. Notwithstanding paragraph 1, a Certificate of Origin may exceptionally be issued after the date of shipment of the goods to which it relates if:
(a) it was not issued prior to or at the date of shipment due to involuntary errors or omissions or other valid causes; or
(b) it is demonstrated to the satisfaction of the competent authority of the exporting Party that the Certificate of Origin was issued but was not accepted at importation for technical reasons.
3. Without prejudice to the provisions of paragraph 4 and Article 3.30, where paragraph 2 is applied, the Certificate of Origin shall be issued retrospectively within 12 months from the date of shipment and shall be endorsed with the words "ISSUED RETROSPECTIVELY"; and the retrospectively issued Certificate of Origin shall be valid for the remainder of the period established in the Certificate of Origin that was originally issued.
4. In cases referred to in paragraph 2 (b) above, where the customs authority of the importing Party determines that a Certificate of Origin cannot be accepted due to technical reasons, such as illegibility, errors, omissions, deletions, erasures, amendments, has writing between the lines, or has not been filled in accordance with the provisions of this Chapter or the instructions on the overleaf to complete the Certificate of Origin, it shall grant the importer, a one-time opportunity to present a retrospectively issued Certificate of Origin within the next 45 days of the notification of the rejection of said Certificate of Origin. The Certificate of Origin shall be endorsed with the words "ISSUED RETROSPECTIVELY" and the number and date of the Certificate of Origin that was originally issued in the appropriate field on the retrospectively issued Certificate of Origin as detailed in Annex 3B (Certificate of Origin).
Article 3.25. Transitional Provisions for Goods In Transit or Storage
The provisions of this Agreement shall be applied to goods which comply with the provisions of this Chapter and which, on the date of its entry into force, are either in transit or are in the territory of the Parties in temporary storage under customs control. This shall be subject to the submission to the customs authority of the importing Party, within six months from the said date, of a Proof of Origin issued retrospectively together with documents, showing that the goods have been transported directly in accordance with the provisions of Article 3.16.
Article 3.26. Duplicate Certificate of Origin
1. In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply to the competent authority which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate of the original Certificate of Origin shall be endorsed with an official signature and seal and bear the word "DUPLICATE" and the number and date of issuance of the original Certificate of Origin in appropriate field as detailed in Annex 3B (Certificate of Origin). The duplicate of a Certificate of Origin shall be issued within the same validity period of the original Certificate of Origin.
3. The exporter shall immediately notify the theft, loss, or destruction to the competent authority of the exporting Party and undertake not to use the original Certificate of Origin for exports under this Agreement.
Article 3.27. Importation by Instalments
Where, at the request of the importer and on the conditions laid down by the customs authority of the importing Party, dismantled or non-assembled goods within the meaning of General Rule 2(a) of the HS are imported by instalments, a single Proof of Origin for such goods shall be submitted to the customs authority upon importation of the first instalment.
Article 3.28. Treatment of Minor Discrepancies and Formal Errors
1. The discovery of minor discrepancies between the statements made in the Proof 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 ipso- facto invalidate the Proof of Origin, if it does in fact correspond to the goods submitted.
2. Obvious formal errors such as typing or orthographic errors on a Proof of Origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 3.29. Exceptions of Obligation of Submitting the Proof of Origin
1. Each Party may provide that a Proof of Origin shall not be required for:
(a) an importation of a good whose value does not exceed US$ 1000 or the equivalent amount in the currency of the importing Party or such higher amount as may be established by the importing Party; or
(b) an importation of a good for which the importing Party does not require the importer to present a Proof of Origin demonstrating origin.
2. Subject to paragraph 1, the exceptions shall be applicable, provided that the importation does not form part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the certification requirements set out in this Chapter.
Article 3.30. Post-Importation Claim for Preferential Tariff Treatment
Each Party shall provide that, where a good was originating when it was imported into its territory, but the importer of the good did not make a claim for preferential tariff treatment at the time of importation, that importer may, no later than one year after the date of importation, make a claim for preferential tariff treatment and apply for a refund of any excess duties paid as the result of the good not having been accorded preferential tariff treatment, subject to the approval of its customs authority and the submission to it of:
(a) a written declaration stating that the good was originating at the time of importation;
(b) a Proof of Origin demonstrating that the good was originating; and (c) such other documents related to the importation of the good, in accordance with the domestic legislation of the importing Party.
Section D. Cooperation and Verification
Article 3.31. Denial of Preferential Tariff Treatment
1. Except as otherwise provided in this Chapter, the customs authority of the importing Party may deny a claim for preferential tariff treatment or recover unpaid duties, in accordance with its laws and regulations, where:
(a) the good does not meet the requirements of this Chapter;
(b) the importer of the good failed to comply with any of the relevant requirements of this Chapter for obtaining preferential tariff treatment;
(c) the customs authority of the importing Party has not received sufficient information to determine that the good is originating in the case of a verification in accordance with Article 3.32; or
(d) the competent authority of the exporting Party, exporter or producer does not comply with the requirements of verification in accordance with Article 3.32.
2. If the customs authority of the importing Party denies a claim for preferential tariff treatment, it shall communicate, in writing to the importer, the decision, including the reasons for such decision.
3. Upon being communicated the reasons for denial of preferential tariff treatment, the importer may, within the period provided for in the custom laws of the importing Party, file an appeal against such decision with the customs authority under the customs laws and regulations of the importing Party.
Article 3.32. Verification of Proofs of Origin
1. Verifications of Proofs of Origin shall be carried out at any moment by the customs authority of the importing Party, either randomly or whenever it has reasonable doubts about:
(a) the authenticity of the Proofs of Origin, such as the validity of the digital certificate signature of the exporter, authorized official or the electronic stamp of the competent authority of the Certificate of Origin, as applicable or any other elements related to the filling out of the Proofs of Origin; or
(b) the originating status of the goods concerned or the fulfilment of the other requirements of this Chapter.
2. For the purposes of implementing the provisions of paragraph 1, the customs authority or the competent authority of the importing Party, as the case may be, shall send a verification request to the competent authority of the exporting Party, by e-mail or any other means that ensures receipt, including a copy of the Proof of Origin and the reasons for the inquiry. Any other document and information obtained suggesting that the information given on the Proof of Origin is incorrect shall be sent in support of the request for verification.
3. The verification shall be carried out by the competent authority of the exporting Party. For the purposes of paragraph 1 (b), they shall have the right to carry out inspections at the exporterâs or producerâs premises, to call for any evidence, check the exporterâs and the producerâs records, or any other check considered appropriate related to origin and according to the procedures of its domestic legislation.
4. The customs authority or the competent authority of the importing Party, as the case may be, requesting the verification shall be informed, by e-mail or any means that ensures receipt, of the results of this verification within 30 days in the case of a verification request pursuant to paragraph 1 (a) and within six months in the case of a verification request pursuant to paragraph 1 (b). These results must indicate clearly whether the documents are authentic and whether the goods concerned can be considered as originating or fulfil the other requirements of this Chapter, as applicable.
5. If the customs authority or the competent authority of the importing Party, as the case may be, receives no reply within the established period, or if the reply determines that the goods were not originating or that the Proofs of Origin were not authentic, the customs authority may deny preferential tariff treatment to the goods covered by the Proof of Origin which is subject to verification.
Article 3.33. Record Keeping Requirement
1. For the purposes of the verification process pursuant to Article 3.32, each Party shall require that:
(a) the producer or exporter retain, for a period not less than five years from the date of issuance of the Proof of Origin, or a longer period in accordance with its domestic laws and regulations, all supporting records necessary to prove that the good for which the Proof of Origin was issued was originating;
(b) the importers shall retain, for a period not less than five years from the date of importation of the good, or a longer period in accordance with its domestic laws and regulations, the records related to the importation, including the Proof of Origin; and
(c) the competent authority of the exporting Party retain, for a period not less than five years from the date of issuance of the Certificate of Origin, or a longer period in accordance with its domestic laws and regulations, all supporting records of the application for the Certificate of Origin.
2. The records referred to in paragraph 1 may be maintained in any medium that allows for prompt retrieval, including, but not limited to, digital, electronic, optical, magnetic, or written form.
Article 3.34. Confidentiality
1. All information related to the application of this Chapter communicated between the Parties shall be treated as confidential. It shall not be disclosed by the Parties authorities without express permission of the person or authority providing it.
2. If a Party receives information designated as confidential in accordance with paragraph 1, the Party receiving the information may nevertheless use or disclose the information for law enforcement purposes or in the course of judicial proceedings, in accordance with the legislation of the Party.
Article 3.35. Contact Points
Each Party shall, within 30 days of the date of entry into force of this Agreement, designate one or more contact points for the implementation of this Chapter and notify the other Party. Each Party shall promptly notify the other Party of any change to those contact details.
Article 3.36. Mutual Assistance
1. The Parties shall, before entry into force of the Agreement, provide each other with the following, as appropriate:
(a) the print template of the official stamp used by the competent authority of the exporting Party to issue the Certificate of Origin in paper format, in accordance with Article 3.20.1. (a);
(b) the names of the authorized officials by the competent authority of the exporting Party to issue the Certificate of Origin in paper or electronic format;
(c) the graphic representation of the electronic stamp used by the competent authority of the exporting Party to issue the Certificate of Origin in electronic format, in accordance with Article 3.20.1. (b) (ii);
(d) information of the registered certifier and secured web address to verify the certified digital signature of the exporters, authorized officials or the electronic stamp of the competent authority, as applicable, in accordance with Article 3.20.1. (b);
(e) information related to any other security elements established by the competent authority of the exporting Party for the issuance of the Certificate of Origin, for example, QR codes;
(f) contact point, e-mail and address of the competent authority responsible for verifying the Proofs of Origin; and
(g) any other information that the competent authority of the exporting Party considers relevant.
2. The Parties shall provide each other with a secured web address or exchange the information on authorisation number of the approved exporters, as well as the names and authorisation numbers of the approved exporters.
3. Each Party shall notify in advance of any change in the information provided in
paragraphs 1 and 2, including the date such change shall become effective.
Article 3.37. Subcommittee on Rules of Origin
1. A Subcommittee on Rules of Origin (hereinafter referred to as the "Subcommittee") is hereby established, consisting of representatives of each Party. The Sub- Committee shall meet, in person or by any other technological means as determined by the Parties, at such times as agreed by the Parties and when they deem it appropriate, to consider matters arising under this Chapter.
2. The Subcommittee may consider any matter arising under this Chapter.
3. In relation to a matter referred to in paragraph 2, the functions of the Subcommittee may include:
(a) monitoring the implementation and operation of this Chapter;
(b) revising the Product Specific Rules (PSR) list in Annex 3A (Product Specific Rules), on the basis of the transposition of the HS or at the request of either Party,
(c) making recommendations to the Joint Committee with regards to matters of its competence;
(d) developing "Explanatory Notes" for the interpretation and application of this Chapter; and
(e) carrying out other functions as may be assigned by the Joint Committee or agreed by the Parties.
4. The Joint Committee shall establish the rules of working procedures of the Subcommittee.
Article 3.38. Annexes
The following annexes form an integral part of this Chapter:
(a) Annex 3A (Product Specific Rules);
(b) Annex 3B (Certificate of Origin);
(c) Annex 3C (Origin Declaration).
Chapter 4. CUSTOMS PROCEDURES AND TRADE FACILITATION
Article 4.1. Definitions
For the purposes of this Chapter:
Authorized Economic Operator(s) (AEO) means the program which recognizes an operator involved in the international movement of goods in whatever function that has been approved by the national Customs Administration as complying with the World Customs Organization (WCO) or equivalent supply chain security standards;
Customs Administration means the General Customs Administration for Costa Rica and the Federal Authority of Identity, Citizenship, Customs and Port Security for the UAE ;
customs laws mean provisions implemented 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 Administrations;
Customs Mutual Assistance Agreement (CMAA) means the agreement that further enhances customs cooperation and exchange of information between the parties to secure and facilitate lawful trade;
customs procedure means the measures applied by the customs authority ofa Party to goods and to the means of transport that are subject to its customs laws and regulations;
Mutual Recognition Arrangement (MRA) means the arrangement between the Parties that mutually recognize AEO authorizations properly that has been granted by one of the Customs Administrations in accordance with the WCO SAFE Framework of Standards to Secure and Facilitate Global Trade; and
persons mean both natural and legal persons, unless the context otherwise requires.
Article 4.2. Scope
This Chapter shall apply, in accordance with the Parties' respective domestic laws, rules, and regulations, to customs procedures required for clearance of goods traded between the Parties.
Article 4.3. General Provisions
1. The Parties agree that their customs law and procedures shall be transparent, non- discriminatory, consistent, and avoid unnecessary procedural obstacles to trade.
2. Customs procedures of the Parties shall conform where possible, to the standards and recommended practices of the WCO.
3. The Customs Administration of each Party shall periodically review its customs procedures with a view to their further simplification and development to facilitate bilateral trade.
Article 4.4. Publication and Availability of Information
1. Each Party shall ensure that its laws, regulations, guidelines, procedures, and administrative rulings governing customs matters are promptly published, either on the Internet or in print form in the English language, to the extent possible.
2. Each Party shall designate, establish, and maintain one or more inquiry points to address inquiries from interested persons pertaining to customs matters, and shall endeavour to make available publicly through electronic means, information concerning procedures for making such inquiries.
3. Nothing in this Agreement shall require any Party to publish law enforcement procedures and internal operational guidelines including those related to conducting risk analysis and targeting methodologies.
4. Each Party shall, 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 made otherwise publicly available, as early as possible before their entry into force, so that interested parties have the opportunity to become acquainted with them. Such information and publications shall be available in the English language, to the extent possible.
Article 4.5. Risk Management
The Parties shall adopt a risk management approach in its customs activities, based on its identified risk of goods, in order to facilitate the clearance of low-risk consignments, while focusing its inspection activities on high-risk goods.
Article 4.6. Paperless Communications
1. For the purposes of facilitating bilateral exchange of international trade data and expediting procedures for the release of goods, the Parties shall endeavour to provide an electronic environment that supports business transactions between their respective Customs Administrations and their trading entities.
2. The Parties shall exchange views and information on realising and promoting paperless communications between their respective Customs Administrations and their trading entities.
3. The respective Customs Administration of the Parties, in implementing initiatives which provide for the use of paperless communications, shall take into account the methodologies agreed at the WCO.