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TMI BlogProcedure regarding claim of preferential tariff treatment and Certificate of Origin of Goods under the agreement - (Rule 15 Certificate of origin)X X X X Extracts X X X X X X X X Extracts X X X X ..... he requirements for preferential tariff treatment, the Issuing Authorities shall have the right to request for any supporting documentary evidence or to carry out any verification considered appropriate and consistent with its laws or practices. 2. Application for Certificate of Origin .- (1) The exporter or the producer of the goods satisfying the criteria of preferential tariff treatment under these rules shall apply in writing or electronically, as the case may be, to the relevant Issuing Authorities requesting for pre-export verification of the origin of the goods who shall, on receiving such request, conduct pre-export verification and the result of such verification, shall be accepted, subject to review periodically or whenever appropriate, as the supporting evidence in verifying the origin of the said goods to be exported thereafter: Provided that, the pre-export verification may not apply to the goods, the origin of which, by their nature, can be easily verified. (2) At the time of carrying out the formalities for exporting the goods under preferential tariff treatment, the exporter or his authorised representative shall submit a written application for issuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the relevant Issuing Authorities: (4) The Certificate of Origin shall be issued by the relevant Issuing Authorities at the time of exportation, or within seven working days from the date of shipment whenever the goods to be exported can be considered originating in that State party: Provided that, under exceptional cases, where the Certificate of Origin has not been issued at the time of exportation or within seven working days from the date of shipment due to involuntary errors or omissions or due to any other valid reasons, such Certificate of Origin may be issued retrospectively and shall bear the words "ISSUED RETROSPECTIVELY" in Remarks box of the Certificate of Origin: Provided further that such issuance shall not be later than one year from the date of shipment of the goods. (5) In the event of theft, loss or destruction of the Certificate of Origin, the exporter may apply in writing to the Issuing Authorities that issued the Certificate of Origin for a certified true copy of the original and the triplicate copy and such an application shall be made on the basis of the export documents in the possession of the exporter and on the condition that the exporter provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the goods shall indicate "third country invoicing" and information such as name, address and country of the operator issuing the invoice, shall be stated in the Certificate of Origin. 6. Discrepancies in the Certificate of Origin.- 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 State party for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Certificate of Origin: Provided that, such Certificate of Origin corresponds to the goods under importation. 7. Claims for preferential tariff treatment.- (1) Except as otherwise provided for in this Annexure, each State party shall require an importer in its territory who claims preferential tariff treatment for a good imported into its territory from the territory of the other State party to,- (a) request for preferential tariff treatment at the time of importation of an originating good, if required by the customs authority of the importing State party; (b) make a written declaration that the good qualifies as an originating go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-paragraph (1) and paying any duties owing, shall not be subjected to penalties under paragraph 13, in accordance with the laws and regulations of any of the State parties. 8. Waiver of Certificate of Origin.- The goods sent as small packages from one private person to another or forming part of the personal luggage of a traveller may be admitted as originating goods without requiring the submission of a Certificate of Origin in accordance with the laws and regulations of any the importing State party. 9. Record keeping requirement.- (1) The application, including any documents, submitted for the purpose of issuance of the Certificate of Origin shall be retained by the Issuing Authorities, the exporter and the producer for not less than five years from the date of issuance of the Certificate of Origin. (2) A copy of the Certificate of Origin and all relevant import documents shall be retained by the importer for not less than five years from the date of importation. (3) An importer, exporter or producer may choose to maintain records specified in sub-paragraphs (1) and (2), in any medium that allows for prompt retrieval, including, but not limited to, digital, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importing State party of the results of determination on whether the subject good is originating or not, should be completed within six months: Provided that, while the process of retroactive check is being undertaken, clause (c) shall be applied with respect to the release of the subject goods. (2) The customs authority of the importing State party may request an importer for information or documents relating to the origin of imported goods in accordance with its laws and regulations before requesting the retroactive check pursuant to sub-paragraph (1). (3) When the customs authority of the importing State party is not satisfied with the results of the retroactive check pursuant to sub-paragraphs (1) and (2), it may, under exceptional circumstances, conduct verification in the exporting State party by means of the following, namely:- (a) written requests for information and documentation from the exporter or producer including written questionnaires to the exporter or producer; or, (b) verification visits to the premises of an exporter or producer in the exporting State party. (4) The written request or questionnaire pursuant to sub-paragraph (3) shall indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty shall obtain the written consent of the producer or exporter whose premises are to be visited; (d) when a written consent from the producer or exporter is not obtained within thirty days from the date of receipt of the notification pursuant to clause (a), the notifying State party may deny preferential tariff treatment to the good referred to in the Certificate of Origin that would have been subject to the verification visit; and, (e) the Issuing Authorities receiving the notification may postpone the proposed verification visit and notify in writing the customs authority of the importing State party of such intention within fifteen days from the date of receipt of such notification: Provided that, notwithstanding any such postponement, any verification visit shall be carried out within sixty days from the date of such receipt, or within such longer period as the State parties may agree. (8) For the purposes of clause (b) of sub-paragraph (3), an exporter or producer of a good shall identify any observers to be present during such verification visit by the customs authority of the importing State party. (9) The importing State party conducting the verification visit s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) The customs authority of a State party may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs authority access to information required to make a determination of whether the material is an originating material by any, including the following means, namely:- (a) denial of access to its records; (b) failure to respond to a verification questionnaire; or (c) refusal to consent to a verification visit within thirty days of receipt of notification under clause (d) of sub-paragraph (7) of paragraph 10 as made applicable by sub-paragraph (3) of paragraph 10. (3) A State party shall not consider a material that is used in the production of a good to be a non-originating material solely on the basis of postponement of a verification visit under clause (e) of sub-paragraph (7) of paragraph 10 as made applicable by sub-paragraph (1). (4) Any communication made under paragraphs 10 to 11 between the State parties shall be in the English language. 12. Denial of Preferential Tariff Treatment.- Except as otherwise provided for in these rules, the import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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