(e) Are necessary to the protection of national treasures of artistic, historic or archaeological value;
(f) Relate to the conservation of exhaustible natural resources if such measures are made effective in conjunction with restrictions on domestic production or consumption of goods, domestic supply or consumption of services and on domestic investors;
(g) Relate to the products of prison labour; or
(h) Are inconsistent with Articles 68 and 77, provided that thed ifference in treatment is aimed at ensuring the effective or equitable imposition or collection of direct taxes in respect of economic activities, investors or service suppliers of the United Kingdom or a Signatory CARIFORUM State (1).
2. The provisions of Title II and of Annex IV shall not apply tothe United Kingdom's and Signatory CARIFORUM States' respective social security systems or to activities in the territory of each Party, which are connected, even occasionally, with the exercise of official authority.
(1) Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by the United Kingdom or a Signatory CARIFORUM State under its taxation system which: (i) apply to non-resident investors and services suppliers in recognition of the fact that the tax obligation of non- residents is determined with respect to taxable items sourced or located in the United Kingdom's or Signatory CARIFORUM State's territory; or (ii) apply to non-residents in order to ensure the imposition or collection of taxes in the United Kingdom's or Signatory CARIFORUM State's territory; or (iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or (iv) apply to consumers of services supplied in or from the territory of the other Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the United Kingdom's or Signatory CARIFORUM State's territory; or (v) distinguish investors and service suppliers subject to tax on worldwide taxable items from other investors and service suppliers, in recognition of the difference in the nature of the tax base between them; or (vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the United Kingdom's or Signatory CARIFORUM State's tax base. Tax terms or concepts in paragraph (h) of this provision and in this footnote are determined according to tax definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law of the United Kingdom or Signatory CARIFORUM State taking the measure.
Article 225. Security Exceptions
1. Nothing in this Agreement shall be construed:
(a) To require the United Kingdom or a Signatory CARIFORUM State to furnish any information the disclosure of which it considers contrary to its essential security interests;
(b) To prevent the United Kingdom or a Signatory CARIFORUM State from taking any action which it considers necessary for the protection of its essential security interests:
(i) Relating to fissionable and fusionable materials or the materials from which they are derived;
(ii) Relating to economic activities carried out directly or indirectly for the purpose of supplying or provisioning a military establishment;
(iii) Connected with the production of or trade in arms, munitions and war materials;
(iv) Relating to government procurement indispensable for national security or for national defence purposes; or
(v) Taken in time of war or other emergency in international relations; or
(c) To prevent the United Kingdom or a Signatory CARIFORUM State from taking any action in order to carry out obligations it has accepted for the purpose of maintaining international peace and security.
2. The CARIFORUM-UK Trade and Development Committee shall be informed to the fullest extent possible of measures taken under paragraphs 1(b) and (c) and of their termination.
Article 226. Taxation
1. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the United Kingdom or a Signatory CARIFORUM State from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.
2. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements or domestic fisca llegislation.
3. Nothing in this Agreement shall affect the rights and obligations of the United Kingdom or a Signatory CARIFORUM State under any tax convention. In the event of any inconsistency between this Agreement and any such convention, that convention shall prevail to the extent of the inconsistency.
Article P V. Institutional Provisions
Article 227. Joint Cariforum-uk Council
1. A Joint CARIFORUM-UK Council is hereby established, which shall supervise the implementation of this Agreement.The Joint CARIFORUM-UK Council shall meet at ministerial level at regular intervals, not exceeding a period of two years, and extraordinarily whenever circumstances so require, if the Parties so agree.
2. The Joint CARIFORUM-UK Council shall generally be responsible for the operation and implementation of this Agreement and shall monitor the fulfilment of its objectives. It shall also examine any major issue arising within the framework of this Agreement, as well as any other bilateral, multilateral or international question of common interest and affecting trade between the Parties.
3. The Joint CARIFORUM-UK Council shall also examine proposals and recommendations from the Parties for the review of this Agreement.
Article 228. Composition and Rules of Procedures
1. The Joint CARIFORUM-UK Council shall be composed, on the one hand, of the representatives of the Government of the United Kingdom, and, on the other hand, of the representatives of the Governments of the Signatory CARIFORUM States.
2. The CARIFORUM States shall mandate one of their representatives to act on their behalf on all matters under thisAgreement for which they have agreed to act collectively.
3. The Joint CARIFORUM-UK Council shall establish its own rules of procedure.
4. The Joint CARIFORUM-UK Council shall be chaired in turn by a representative of the United Kingdom and by a CARIFORUM representative, in accordance with the provisions laid down in its rules of procedure.
5. Members of the Joint CARIFORUM-UK Council may arrange to be represented, in accordance with the conditions laid down in its rules of procedure.
Article 229. Decision-making Powers and Procedures
1. In order to attain the objectives of this Agreement, the Joint CARIFORUM-UK Council shall have the power to take decisions in respect of all matters covered by the Agreement.
2. The decisions taken shall be binding on the Parties and the Signatory CARIFORUM States, which shall take all the measures necessary to implement them in accordance with each Party's and Signatory CARIFORUM State's internal rules.
3. The Joint CARIFORUM-UK Council may also make appropriate recommendations.
4. For the matters for which Signatory CARIFORUM States agree to act collectively the Joint CARIFORUM-UK Council shall adopt decisions and recommendations by mutual agreement between the Parties. For the matters forwhich Signatory CARIFORUM States have not agreed to act collectively, adoption of any decision shall require the agreement of the Signatory CARIFORUM State or States concerned.
Article 230. Cariforum-uk Trade and Development Committee
1. The Joint CARIFORUM-UK Council shall be assisted in theperformance of its duties by a CARIFORUM-UK Trade and Development Committee composed of representatives of the Parties, normally at senior officials level. The CARIFORUM States shall mandate one of their representatives to act on their behalf on all matters under this Agreement for which they have agreed to act collectively. Any Party or Signatory CARIFORUM Statemay bring to the attention of the Committee any issue related to the application of the Agreement or the attainmentof its objectives.
2. The Joint CARIFORUM-UK Council shall establish the rules of procedure of the CARIFORUM-UK Trade and Development Committee. The CARIFORUM-UK Trade andDevelopment Committee shall be chaired alternately by are presentative of each of the Parties for a period of one year. It shall report annually to the Joint CARIFORUM-UK Council.
3. The CARIFORUM-UK Trade and Development Committee shall have, in particular, the following functions:
(a) In the area of trade:
(i) To supervise and be responsible for the implementation and proper application of the provisions of the Agreement and to discuss and recommend cooperation priorities in this regard;
(ii) To oversee the further elaboration of the provisionsof this Agreement and evaluate the results obtainedin its application;
(iii) To undertake action to avoid disputes and to resolvedisputes that may arise regarding the interpretation or application of the Agreement, in accordance withthe provisions of Part III;
(iv) To assist the Joint CARIFORUM-UK Council in theperformance of its functions;
(v) To monitor the development of regional integrationand of economic and trade relations between the Parties;
(vi) To monitor and assess the impact of the implementation of this Agreement on the sustainable development of the Parties;
(vii) To discuss and undertake actions that may facilitate trade, investment and business opportunities between the Parties; and(
(viii) To discuss any matters pertaining to this Agreement and any issue liable to affect the attainment of its objectives;
(b) In the area of development:
(i) To assist the Joint CARIFORUM-UK Council in theperformance of its functions regarding development cooperation related matters falling under this Agreement;
(ii) To monitor the implementation of the cooperation provisions laid down in this Agreement and to coordinate such action with third party donors;
(iii) To make recommendations on trade-related cooperation between the Parties;
(iv) To keep under periodic review the cooperation priorities set out in this Agreement, and to make recommendations on the inclusion of new priorities, as appropriate; and
(v) To review and discuss cooperation issues pertaining to regional integration and implementation of this Agreement.
4. In the performance of its functions, the CARIFORUM- UK Trade and Development Committee may:
(a) Set up and oversee any special committees or bodies todeal with matters falling within its competence and, with the exception of the Special Committee on Customs Cooperation and Trade Facilitation, determine the composition, duties and rules of procedure of any special committee or body, vary and revoke the functions of any special committee or body and dissolve any special committee or body;
(b) Meet at any time agreed by the Parties;
(c) Consider any issues under this Agreement and takeappropriate action in the exercise of its functions; and
(d) Take decisions or make recommendations in the cases provided for in this Agreement or where such implementing power has been delegated to it by the Joint CARIFORUM-UK Council. In such cases the Committee shall take decisions or make recommendations in accordance with the conditions laid down in Article 229(4).
5. The CARIFORUM-UK Trade and Development Committee shall generally meet once a year for an overall review of the implementation of this Agreement, on a date and with an agenda agreed in advance by the Parties, in the United Kingdom one year and in a CARIFORUM State the next. The Committee shall hold specific working sessions to perform the functions provided for in paragraph 3(a) and (b).
Article 231. Cariforum-uk Parliamentary Committee
1. A CARIFORUM-UK Parliamentary Committee is hereby established. It shall be a forum for members of theU K Parliament and the CARIFORUM States legislatures to meet and exchange views. It shall meet at intervals which it shall itself determine.
2. The CARIFORUM-UK Parliamentary Committee shall consist of members of the UK Parliament, on the one hand, and of members of CARIFORUM States' legislatures, on the other. Representatives of the Parties may attend the meetings of the CARIFORUM-UK Parliamentary Committee.
3. The CARIFORUM-UK Parliamentary Committee shall establish its rules of procedure and inform the Joint CARIFORUM-UK Council thereof.
4. The CARIFORUM-UK Parliamentary Committee shallbe chaired in turn by a representative of the UK Parliamentand a representative of a CARIFORUM State legislature, in accordance with the provisions to be laid down in its rules of procedure.
5. (empty)
6. The CARIFORUM-UK Parliamentary Committee may request of the Joint CARIFORUM-UK Council relevant information regarding the implementation of this Agreement, and the Joint CARIFORUM-UK Council shall supply the Committee with the requested information.
7. The CARIFORUM-UK Parliamentary Committee shall be informed of the decisions and recommendations of the Joint CARIFORUM-UK Council.
8. The CARIFORUM-UK Parliamentary Committee may make recommendations to the Joint CARIFORUM-UK Council and the CARIFORUM-UK Trade and Development Committee.
Article 232. Cariforum-uk Consultative Committee
1. A CARIFORUM-UK Consultative Committee is hereby established with the task of assisting the Joint CARIFORUM-UK Council to promote dialogue and cooperation between representatives of organisations of civil society, including the academic community, and social and economic partners. Such dialogue and cooperation shall encompass all economic, social and environmental aspects of the relations between the United Kingdom and CARIFORUM States, as they arise in the context of the implementation of this Agreement.
2. Participation in the CARIFORUM-UK Consultative Committee shall be decided by the Joint CARIFORUM-UK Council, with a view to ensuring a broad representation of all interested parties.
3. The CARIFORUM-UK Consultative Committee shall carry out its activities on the basis of consultation by the Joint CARIFORUM-UK Council or on its own initiative and make recommendations to the Joint CARIFORUM-UK Council. Representatives of the Parties shall attend the meetings of the CARIFORUM-UK Consultative Committee.
4. The CARIFORUM-UK Consultative Committee shall adopt its rules of procedure in accord with the Joint CARIFORUM-UK Council.
5. The CARIFORUM-UK Consultative Committee may make recommendations to the Joint CARIFORUM-UK Council and the CARIFORUM-UK Trade and Development Committee.
Article P VI. General and Final Provisions
Article 232. A Incorporation of Decisions Adopted by Joint Institutions Under the Cariforum-eu Epa
1. Unless the Parties agree otherwise, any decisions adopted by the Joint CARIFORUM-EU Council, the CARIFORUM-EU Trade and Development Committee, and any special committees or bodies established by or under the CARIFORUM-EU EPA, before the CARIFORUM-EU EPA ceased to apply to the United Kingdom shall, to the extent those decisions relate to the Parties to this Agreement, be deemed to have been adopted, mutatis mutandis, by the Joint CARIFORUM-UK Council, CARIFORUM-UK Trade and Development Committee, and any special committees or bodies the Parties establish by or under this Agreement.
2. Nothing in paragraph 1 prevents the Joint CARIFORUM-UKCouncil, the CARIFORUM-UK Trade and Development Committee, the Special Committee on Customs Cooperation and Trade Facilitation, and any special committees or bodies established by or under this Agreement, from making decisions which are different to, revoke or supersede the decisions that are deemed to have been adopted by it under that paragraph.
Article 233. Definition of the Parties and Fulfilment of Obligations
1. Contracting Parties of this Agreement are Antigua and Barbuda, the Commonwealth of The Bahamas, Barbados,Belize, the Commonwealth of Dominica, the Dominican Republic, Grenada, the Republic of Guyana, the Republic of Haiti, Jamaica, Saint Christopher and Nevis, Saint Lucia, Saint Vincent and the Grenadines, the Republic of Suriname, and the Republic of Trinidad and Tobago, herein referred to as the ‘CARIFORUM States', on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part.
2. For the purposes of this Agreement, the CARIFORUM States agree to act collectively.
3. For the purposes of this Agreement, the term ‘Party' shall refer to the CARIFORUM States acting collectively or the United Kingdom as the case may be. The term ‘Parties' shall refer to the CARIFORUM States acting collectively and the United Kingdom.
4. Where individual action is provided for or required toexercise the rights or comply with the obligations under this Agreement reference is made to the ‘Signatory CARIFORUM States'.
5. The Parties or the Signatory CARIFORUM States as the case may be shall adopt any general or specific measures required for them to fulfil their obligations under this Agreement and shall ensure that they comply with the objectives laid down in this Agreement.
Article 234. Coordinators and Exchange of Information
1. In order to facilitate communication and to ensure the effective implementation of the Agreement the United Kingdom, the CARIFORUM States collectively and each Signatory CARIFORUM State shall designate a Coordinator upon the provisional application of this Agreement. The designation of Coordinators is without prejudice to the specific designation of competent authorities under specific provisions of this Agreement.
2. On request of either Party, the Coordinator of the other Party or of a Signatory CARIFORUM State shall indicate theoffice or official responsible for any matter pertaining to the implementation of this Agreement and provide the required support to facilitate communication with the requesting Party.
3. On request of either Party, and to the extent legally possible, each Party and the Signatory CARIFORUM States through their coordinators shall provide information and reply promptly to any question relating to an actual or proposed measure that might affect trade between the Parties.The Parties agree to channel their exchanges of information through the CARIFORUM Coordinator to the maximum extent possible.
Article 235. Transparency
1. Each Party and Signatory CARIFORUM State shall ensure that any laws, regulations, procedures and administrative rulings of general application as well as any international commitments relating to any trade matter covered by this Agreement are promptly published or made publicly available and brought to the attention of the other Party.
2. Without prejudice to specific transparency provisions inthis Agreement, the information referred to under this Article shall be considered to have been provided when the information has been made available by appropriate notification to the WTO or when the information has been made available on the official, publicly and fee-free accessible website of the Party or of the Signatory CARIFORUM State concerned.
3. Nothing in this Agreement shall require any Party or Signatory CARIFORUM States to provide confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice legitimate commercial interests of particular enterprises, public or private, except to the extent that it may be necessary to be disclosed in the context of a dispute settlement proceeding under Part III of this Agreement. Where such disclosure is considered necessary by a panel established under Article 207, the panel shall ensure that confidentiality is fully protected.
Article 236. Dialogue on Finance Issues
The Parties and the Signatory CARIFORUM States agree to foster dialogue, transparency and to share best practices in the area of tax policy and administration.
Article 237. Collaboration In the Fight Against Illegal Financial Activities
The United Kingdom and the Signatory CARIFORUM States are committed to prevent and fight against illegal, fraudulent and corrupt activities, money laundering and terrorist financing and shall take the necessary legislative and administrative measures to comply with international standards, including those laid down in the United Nations Convention against Corruption, the United Nations Convention on Transnational Organised Crime and its Protocols and the United Nations Convention for the Suppression of Terrorist Financing. The United Kingdom and the Signatory CARIFORUM States agree to exchange information and cooperate in these areas.
Article 238. Regional Preference
1. Nothing in this Agreement shall oblige a Signatory CARIFORUM State to extend to the United Kingdom any more favourable treatment which that Signatory CARIFORUM State applies as part of the respective regional integration processes amongst the CARIFORUM States.
2. Any more favourable treatment and advantage that maybe granted under this Agreement by any Signatory CARIFORUM State to the United Kingdom shall also be enjoyed by each Signatory CARIFORUM State.
Article 239. Balance of Payments Difficulties
1. Where any Signatory CARIFORUM States or the United Kingdom is in serious balance of payments and external financial difficulties, or under threat thereof, it may adopt or maintain restrictive measures with regard to trade in goods,services and establishment.
2. The Signatory CARIFORUM States and the United Kingdom shall endeavour to avoid the application of the restrictive measures referred to in paragraph 1.
3. Any restrictive measure adopted or maintained under this Article shall be non-discriminatory and of limited duration and shall not go beyond what is necessary to remedy the balance of payments and external financial situation. They shall be inaccordance with the conditions established in the WTO Agreements and consistent with the Articles of Agreement of the International Monetary Fund, as applicable.
4. Any Signatory CARIFORUM States or the United Kingdom maintaining or having adopted restrictive measures, or any changes thereto, shall promptly notify them to the other Party and present, as soon as possible, a time schedule for their removal.
5. Consultation shall be held promptly within the CARIFORUM-UK Trade and Development Committee. Such consultations shall assess the balance of payments situation of the concerned Signatory CARIFORUM States or the United Kingdom and the restrictions adopted or maintained under this Article, taking into account, inter alia, such factors as:
(a) The nature and extent of the balance of payments and the external financial difficulties;
(b) The external economic and trading environment;
(c) Alternative corrective measures which may be available.
The consultations shall address the compliance of any restrictive measures with paragraphs 3 and 4. All findings of statistical and other facts presented by the International Monetary Fund relating to foreign exchange, monetary reserves and balance of payments shall be accepted and conclusions shall be based on the assessment by the Fund of the balance of payments and the external financial situation of the concerned CARIFORUM State or the United Kingdom.
Article 240. Relation with Political Dialogue, Consultations and Appropriate Measures
Nothing in this Agreement shall be construed so as to prevent the adoption by the United Kingdom or a Signatory CARIFORUM State of any measures, including trade-related measures under this Agreement, deemed appropriate, as provided for under the Joint Declaration on Political Dialogue, Consultations and Appropriate Measures and according to the procedures set by that Joint Declaration.
Article 241. Relations with the Wto Agreement
The Parties agree that nothing in this Agreement requires them or the Signatory CARIFORUM States to act in a manner inconsistent with their WTO obligations.
Article 242. Entry Into Force
1. This Agreement shall enter into force on the later of the date on which the CARIFORUM-EU EPA ceases to apply to the United Kingdom or the first day of the month following that in which the Parties have notified each other of the completion of the procedures necessary for this purpose, or from such other date as the Parties agree.
2. Instruments of ratification, acceptance or approval shall be deposited with the Government of the United Kingdom of Great Britain and Northern Ireland which is hereby designated the depository of this Agreement (1).
3. Pending entry into force of the Agreement, the United Kingdom and the Signatory CARIFORUM States shall agree to provisionally apply the Agreement, in full or in part. This may be effected by provisional application pursuant to the laws of a signatory or by ratification of the Agreement. Provisional application shall be notified to the depositary. The Agreement shall be applied provisionally from the date on which the CARIFORUM-EU EPA ceases to apply to the United Kingdom; or otherwise if the United Kingdom and the Signatory CARIFORUM States so agree, ten(10) days after the latter of the receipt of notification of provisional application from the United Kingdom or from all the Signatory CARIFORUM States; or from such other date as the United Kingdom and the Signatory CARIFORUM States agree.
4. Notwithstanding paragraph 3, the United Kingdomand Signatory CARIFORUM States may take steps to apply the Agreement, before provisional application, to the extent feasible.
(1) Treaty Section, FCO Legal Directorate, Foreign and Commonwealth Office, WH.2.143, King Charles Street, London SW1A 2AH, United Kingdom.
Article 243. Duration
1. This Agreement shall be valid indefinitely.
2. Either Party or Signatory CARIFORUM State may give written notice to the others of its intention to denounce this Agreement.
3. Denunciation shall take effect six months afternotification.
Article 244. Territorial Application
This Agreement shall apply, on the one hand, to the United Kingdom and the territories for whose international relations the United Kingdom is responsible to the extent that and under the conditions which the CARIFORUM-EU EPA applied immediately before it ceased to apply to the United Kingdom and, on the other hand, to the territories of the Signatory CARIFORUM States. References in this Agreement to ‘territory' shall be understood in this sense, unless explicitly stated otherwise.
Article 245. Revision Clause
1. The Parties agree to consider extending this Agreement with the aim of broadening and supplementing its scope inaccordance with their respective legislation, by amending it or concluding agreements on specific sectors or activities in the light of the experience gained during its implementation.The Parties may also consider revising this Agreement to bring Overseas Countries and Territories associated with the United Kingdom within the scope of this Agreement.
2. As regards the implementation of this Agreement, either Party may make suggestions oriented towards adjusting traderelated cooperation, taking into account the experience acquired during the implementation thereof.
Article 246. Accession
1. Any Caribbean State may accede to this Agreement subject to such terms and conditions as may be agreed between such country and the United Kingdom and the Signatory CARIFORUM States and following approval in accordance with the applicable legal procedures of the United Kingdom and the Signatory CARIFORUM States andthe acceding country.
2. The instrument of accession shall be deposited with the depositary.
Article 247. Authentic Texts
This Agreement is drawn up in duplicate in the Dutch, English, French and Spanish languages, each of these texts being equally authentic.
Article 248. Annexes
The Annexes, Protocols and footnotes shall form an integral part of this Agreement. Appendix 1 to Annex III is drawn up only in English.
Conclusion
Done at CASTRIES, SAINT LUCIA on the 22 MARCH 2019.
For Antigua and Barbuda
For the Commonwealth of the Bahamas
For Barbados
CHERYL SANDRA V HUSBANDS
For Belize
DUANE BELISLE
For the Commonwealth of Dominica
IAN DOUGLAS
For the Dominican Republic
HUGO GUILIANI CURY (04 APRIL 2019, LONDON)