5. The Customs Authority or Competent Authority of the exporting Party shall share or publish the list of approved exporters and periodically update it.
6. An Origin Declaration shall be made out by the approved exporter by typing, stamping or printing the declaration on the invoice, the delivery note or another commercial document 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 Customs Authority or 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.
Article 7.24. Application and Examination of Application for a Certificate of Origin
1. Certificates of Origin shall be issued by the Competent Authority of the exporting Party,either upon an electronic application or an application in paper form, having been made by the exporter or under the exporter's responsibility by his or her authorised 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 shall, to the best of its competence and ability, carry out proper examination to ensure that -
(a) the application and the Certificate of Origin is duly completed and signed by the authorised signatory; and
(b) the origin of the good is in conformity with the provisions of this Chapter.
Article 7.25. 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 time of shipment.
2. In exceptional cases where a Certificate of Origin has not been issued prior to or at the time of shipment, due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but with a validity no longer than 1 year from the date of shipment, in which case it is necessary to indicate "Issued Retroactively" in the appropriate field as detailed in Annex 7B (Certificate of Origin).
3. The provisions of this Article shall be applied to goods which comply with the provisions of this Agreement, 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 date of entry into force of this Agreement, of a Certificate of Origin issued retrospectively by the Competent Authority of the exporting Party together with documents, showing that the goods have been transported directly in accordance with the provisions of Article 7.17.
Article 7.26. Loss of the Certificate of Origin
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" and the date of issuance of the original Certificate of Origin in appropriate field as detailed in Annex 7B (Certificate of Origin). The certified true copy of a Certificate of Origin shall be issued within the same validity period of the original Certificate of Origin.
Article 7.27. 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 Harmonized System (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 7.28. 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 issuing a new certificate of origin to replace the erroneous one. The reference number of the corrected Certificate of Origin should be indicated in the appropriate field on the newly issued Certificate of Origin as detailed in Annex 7B (Certificate of Origin). The validity of the replacement certificate will be the same as the original.
Article 7.29. 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 ipso facto invalidate the certificate of origin, if it does in fact correspond to the goods submitted.
2.Obvious formal errors, such as typing 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.
Section D. COOPERATION AND ORIGIN VERIFICATION
Article 7.30. Denial of Preferential Tariff Treatment
1. Except as otherwise provided in this Chapter, the Customs Authority of the importing Partymay deny a claim for preferential tariff treatment or recover unpaid duties, in accordance with itslaws 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 or Competent Authority of the importing Party has not received sufficient information to determine that the good is originating; or
(d) the Competent Authority or Customs Authority of the exporting Party does not comply with the requirements of verification in accordance with Article 7.31 or Article 7.32.
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. Upon being communicated the grounds 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 appropriate authority under the customs laws and regulations of the importing Party.
Article 7.31. Retroactive Check
1. The Customs Authority of the importing Party may request 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. For the purpose of paragraph 1, the Custom Authority of the importing Party may conduct the checking process by issuing a written request for additional information from the Customs Authority or Competent Authority of the exporting Party.
3. The request shall be accompanied with a copy of the Proof of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on the said Proof of Origin may be inaccurate, unless the retroactive check is requested on a random basis.
4. The Customs Authority of the importing Party may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.
5. Pursuant to paragraph 2, the concerned Party receiving a request for retroactive check shall respond to the request promptly and reply not later than 90 days after the receipt of the request.
6. When a reply from the concerned Party is not obtained within 90 days after the receipt of the request pursuant to paragraph 5, the Customs Authority of the importing Party may deny preferential tariff treatment to the good referred to in the said Proof of Origin that would have been subject to the retroactive check and recover unpaid duties.
Article 7.32. Verification Visits
1. Pursuant to Article 7.31.2, if the Customs Authority of the importing Party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances for justifiable reasons, request the Customs Authority or Competent Authority of the exporting Party to conduct a verification visit to the producer or exporter premises including inspection of the exporter's orproducer's accounts, records or any other check considered appropriate.
2. Prior to conducting a verification visit pursuant to paragraph 1, the Customs Authority of the importing Party shall deliver a written notification to the Customs Authority or Competent Authority of the exporting Party to conduct the verification visit.
3. The written notification mentioned in paragraph 2 shall be as comprehensive as possible and shall include, among others, the following:
(a) the producer or exporter whose premises are to be visited;
(b) justification for the unsatisfactory outcome of the retroactive check conducted by the Competent Authority or Customs Authority of the exporting Party; and
(c) the coverage of the proposed verification visit, including reference to the good subject to the verification, and evidence of fulfilling the requirements of this Chapter.
4. The Customs Authority or Competent Authority of the exporting Party shall obtain the written consent of the producer or exporter whose premises are to be visited.
5. When a written consent from the producer or exporter is not obtained within 30 days from the date of receipt of the verification visit notification, the Customs Authority of the importing Party may deny preferential tariff treatment to the good referred to in the said Certificate of Origin that would have been subject to the verification visit.
6. The Competent Authority or Customs Authority of the exporting Party conducting the verification visit shall provide the producer or exporter, whose good is subject to such verification, with a written determination of whether or not the good subject to such verification qualifies as an originating good.
7. Upon the issuance of the written determination referred to in paragraph 6 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 the domestic legislation of the Parties.
8. Upon the issuance of the written determination referred to in paragraph 6 that the good does not qualify as an originating good, 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. The final written determination shall be communicated to the producer or exporter within 30 days from the date of receipt of the comments or additional information.
9. The verification visit process, including the actual visit and the determination under paragraph 6, shall be carried out and its results communicated to the Competent Authority or Customs Authority of the importing Party within a maximum period of six months from the first day the initial verification visit was requested. While the process of verification is being undertaken, Article 7.31.4 shall be applied.
Article 7.33. Record Keeping Requirement
1. For the purposes of the verification process pursuant to Article 7.31 and Article 7.32, each Party shall require that -
(a) the manufacturer, producer or exporter retain, for a period not less than three 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 three years from the date of importation of the good, or a longer period in accordance with its domestic laws and regulations, all records to prove that the good for which preferential tariff treatment was claimed was originating; and
(c) the Competent Authority or issuing authority retains, for a period not less than three 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 of the application for the Proof 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 7.34. Confidentiality
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.
Article 7.35. Contact Points
Each Party shall, within 30 days of the date of entry into force of this Agreement, designate one or more contact points within its Competent Authority 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.
Article 7.36. Mutual Assistance
The Competent Authority of both Parties shall provide each other, before the entry into force of the Agreement, with the following:
(a) a specimen impression of the official stamps and signatures used in their offices for the issue of Certificate of Origin;
(b) name and address of the Competent Authority responsible for verifying the Proof of Origin; and
(c) secured web address for the QR codes and electronic certificates authentications.
Chapter 8. TRADE IN SERVICES
Article 8.1. Definitions
For the purposes of this Chapter:
(a) a service supplied in the exercise of governmental authority means any service which is supplied neither on a commercial basis, nor in competition with one or more service suppliers;
(b) aircraft repair and maintenance services mean such activities when undertaken on an aircraft or a part thereof while it is withdrawn from service and do not include so called line maintenance;
(c) commercial presence means any type of business or professional establishment including through:
(i) the constitution, acquisition or maintenance of a juridical person, or
(ii) the creation or maintenance of a branch or representative office, within the territory of a Party for the purpose of supplying a service;
(d) computer reservation system services mean services provided by computerised systems that contain information about air carriers’ schedules, availability, fares and fare rules, through which reservations can be made or tickets may be issued;
(e) juridical person means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust/fund, partnership, joint venture, sole proprietorship, or association;
(f) juridical person of the other Party means a juridical person which is either:
(i) constituted or otherwise organised under the law of that other Party, and is engaged in substantive business operations in the territory of:
(A) that Party; or
(B) any Member of the WTO and is owned or controlled by natural persons of that other Party or by juridical persons that meet all the conditions of subparagraph (i)(A); or
(ii) in the case of the supply of a service through commercial presence, owned or controlled by:
(A) natural persons of that Party; or
(B) juridical persons of that other Party identified under subparagraph (f)(i).
(g) a juridical person is:
(i) “owned” by persons of a Party if more than 50 percent of the equity interest in it is beneficially owned by persons of that Party;
(ii) “controlled” by persons of a Party if such persons have the power to name a majority of its directors or otherwise to legally direct its actions; or
(iii) “affiliated” with another person when it controls, or is controlled by, that other person; or when it and the other person are both controlled by the same person;
(h) measures by Parties mean measures taken by:
(i) central, regional or local governments and authorities; and
(ii) non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities.
In fulfilling its obligations and commitments under the Chapter, each Party shall take such reasonable measures as may be available to it to ensure their observance by regional and local governments and authorities and non-governmental bodies within its territory;
(i) measures by Parties affecting trade in services include measures in respect of:
(i) the purchase, payment or use of a service;
(ii) the access to and use of, in connection with the supply of a service, services which are required by a Party to be offered to the public generally; and
(iii) the presence, including commercial presence, of persons of a Party for the supply of a service in the territory of the other Party;
(j) monopoly supplier of a service means any person, public or private, which in the relevant market of the territory of a Party is authorised or established formally or in effect by that Party as the sole supplier of that service;
(k) natural person of the other Party means:
(i) For UAE, a national or a permanent resident (1) of the UAE; and
(ii) For Malaysia, a citizen of Malaysia, or has been granted the right of permanent residence in the territory of Malaysia in accordance with its laws and regulations.
(l) person means either a natural person or a juridical person;
(m) sector of a service means:
(i) with reference to a specific commitment, one or more, or all, subsectors of that service, as specified in a Party’s Schedule; or
(ii) otherwise, the whole of that service sector, including all of its subsectors;
(n) selling and marketing of air transport services mean opportunities for the air carrier concerned to sell and market freely its air transport services including all aspects of marketing such as market research, advertising and distribution. These activities do not include the pricing of air transport services nor the applicable conditions.
(o) services include any service in any sector except services supplied in the exercise of governmental authority;
(p) service consumer means any person that receives or uses a service;
(q) service of the other Party means a service which is supplied:
(i) from or in the territory of that other Party, or in the case of maritime transport, by a vessel registered under the laws of that other Party, or by a person of that other Party which supplies the service through the operation of a vessel and/or its use in whole or in part; or
(ii) in the case of the supply of a service through commercial presence or through the presence of natural persons, by a service supplier of that other Party;
(r) service supplier means any person that supplies a service; (2)
(s) supply of a service includes the production, distribution, marketing, sale and delivery of a service;
(t) trade in services is defined as the supply of a service:
(i) from the territory of a Party into the territory of the other Party;
(ii) in the territory of a Party to the service consumer of the other Party;
(iii) by a service supplier of a Party, through commercial presence in the territory of the other Party;
(iv) by a service supplier of a Party, through presence of natural persons of a Party in the territory of the other Party;
(u) traffic rights mean the right for scheduled and non-scheduled services to operate and/or to carry passengers, cargo and mail for remuneration or hire from, to, within, or over the territory of a Party, including points to be served, routes to be operated, types of traffic to be carried, capacity to be provided, tariffs to be charged and their conditions, and criteria for designation of airlines, including such criteria as number, ownership and control.
Article 8.2. Scope and Coverage
1. This Chapter applies to measures by Parties affecting trade in services.
2. This Chapter shall not apply to:
(a) Government procurement;
(b) services supplied in the exercise of governmental authority;
(c) cabotage in maritime transport services
(d) subsidies or grants provided by a Party, including government-supported loans, guarantees, and insurance; and
(e) measures affecting natural persons of a Party seeking access to the employment market of the other Party, or measures regarding citizenship, residence, or employment on a permanent basis.
(f) measures affecting air traffic rights or measures affecting services directly related to the exercise of air traffic rights, other than measures affecting:
(i) aircraft repair and maintenance services;
(ii) the selling and marketing of air transport services;
(iii) computer reservation system services;
(iv) airport operation services; or
(v) ground-handling services.
3. Nothing in this Chapter shall prevent a Party from applying measures to regulate the entry of natural persons into, or their temporary stay in, its territory, including those measures necessary to protect the integrity of, and to ensure the orderly movement of natural persons across, its borders, provided that such measures are not applied in such a manner as to nullify or impair the benefits accruing to any Party under the terms of a specific commitment. (3)
Article 8.3. Schedules of Specific Commitments
1. Each Party shall set out in its Schedule of Specific Commitments, the specific commitments it undertakes in accordance with Articles 8.5, 8.6, and 8.7.
2. With respect to sectors where such commitments are undertaken, each Schedule of Specific Commitments shall specify:
(a) terms, limitations and conditions on market access;
(b) conditions and qualifications on national treatment;
(c) undertakings relating to additional commitments
(d) where appropriate, the time-frame for implementation of such commitments; and
(e) the date of entry into force of such commitments.
3. Measures inconsistent with both Articles 8.5 and 8.6 shall be inscribed in the column relating to Article 8.5. In this case, the inscription will be considered to provide a condition or qualification to Article 8.6 as well.
4. The Parties’ Schedules of Specific Commitments are set forth in Annex 8A.
Article 8.4. Most-Favoured Nation Treatment
1. Except as provided for in its List of MFN Exemptions contained in Annex 8B, a Party shall accord immediately and unconditionally, in respect of all measures affecting the supply of services, to services and service suppliers of the other Party treatment no less favourable than that it accords to like services and service suppliers of any non-party.
2. The obligations of paragraph 1 shall not apply to:
(a) Treatment granted under other existing or future agreements concluded by one of the Parties and notified under Article V or V bis of the GATS as well as treatment granted in accordance with Article VII of the GATS or prudential measures in accordance with the GATS Annex on Financial Services;
(b) Treatment granted by the UAE to services and service suppliers of the GCC Member States under the GCC Economic Agreement and treatment granted by the UAE under the Greater Arab Free Trade Area (GAFTA); or