RULES OF ORIGIN AND OPERATIONAL PROCEDURES BETWEEN CHINA AND NEW ZEALAND
2009-05-08

 

<style id=_Custom_Style_>
.h1 {
    FONT-WEIGHT: bold; TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 22pt; MARGIN: 17pt 0cm 16.5pt; LINE-HEIGHT: 240%; TEXT-ALIGN: justify
}
.h2 {
    FONT-WEIGHT: bold; TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 16pt; MARGIN: 13pt 0cm; LINE-HEIGHT: 173%; TEXT-ALIGN: justify
}
.h3 {
    FONT-WEIGHT: bold; TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 16pt; MARGIN: 13pt 0cm; LINE-HEIGHT: 173%; TEXT-ALIGN: justify
}
.union {
    FONT-SIZE: 14px; LINE-HEIGHT: 18px
}
.union TD {
    FONT-SIZE: 14px; LINE-HEIGHT: 18px
}
.h1 {
    FONT-WEIGHT: bold; TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 22pt; MARGIN: 17pt 0cm 16.5pt; LINE-HEIGHT: 240%; TEXT-ALIGN: justify
}
.h2 {
    FONT-WEIGHT: bold; TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 16pt; MARGIN: 13pt 0cm; LINE-HEIGHT: 173%; TEXT-ALIGN: justify
}
.h3 {
    FONT-WEIGHT: bold; TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 16pt; MARGIN: 13pt 0cm; LINE-HEIGHT: 173%; TEXT-ALIGN: justify
}
DIV.union {
    FONT-SIZE: 14px; LINE-HEIGHT: 18px
}
DIV.union TD {
    FONT-SIZE: 14px; LINE-HEIGHT: 18px
}

</style>
<SPAN style="FONT-SIZE: 10.5pt; LINE-HEIGHT: 150%">
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Section 1: Rules of Origin</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.1<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Definitions</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">For the purposes of this Chapter:<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN></SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">CIF</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means the value of the good imported inclusive of the cost of insurance and freight up to the port or place of entry in the country of importation;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">FOB</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means the value of the good free on board inclusive of the cost of transport to the port or site of final shipment abroad;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">generally accepted accounting principles</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means the recognized accounting standards of a Party with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. Those standards may encompass broad guidelines of general applications as well as detailed standards, practices and procedures;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Harmonized System</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means the Harmonized Commodity Description and Coding System of the World Customs Organisation;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">materials</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means any matter or substance used in the production or transformation of another good, including a part or ingredient;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">originating materials or originating goods</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means goods which qualify as originating in accordance with the provisions of this Section;<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN></SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">packing materials and containers for shipment</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means goods used to protect a good during its transportation, other than containers or packaging materials used for retail sale;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">producer</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means a person who engages in the production of a good;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">production</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means methods of obtaining goods, including growing, raising, mining, harvesting, fishing, farming, trapping, hunting, capturing, gathering, collecting, breeding, extracting, manufacturing, processing or assembling a good; and</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">WTO Agreement on Customs Valuation</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means the Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.2<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Preferential Tariff Treatment</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-INDENT: 36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Preferential tariff treatment under this Agreement shall be applied to goods that satisfy the requirements of this Chapter and which are consigned directly between the Parties.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.3<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Originating Goods</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-INDENT: 36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Unless otherwise indicated in this Section, a good shall be considered as originating in a Party when: </SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the good is wholly obtained or produced in the territory of a Party as set out and defined in Article 4.4, including where required to be so under Annex X; or</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the good is produced entirely in the territory of one or both Parties, exclusively from materials whose origin conforms to the provisions of this Section; or</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(c)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the good is produced in the territory of one or both Parties, using non-originating materials that conform to a change in tariff classification, a regional value content, a process requirement or other requirements specified in Annex X, and the good meets the other applicable provisions of this Section.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.4<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Goods Wholly Obtained</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Within the meaning of Article 4.3(a), the following goods shall be considered as wholly obtained or produced in the territory of a Party:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>plant products harvested, picked or gathered in the territory of a Party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)&nbsp;<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>live animals born and raised in the territory of a Party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(c)&nbsp;<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>goods obtained from live animals raised in the territory of a Party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(d)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods obtained from hunting, trapping, fishing, farming, gathering or capturing conducted in the territory of a Party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(e)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>minerals and other naturally occurring substances, not included in paragraphs (a) to (d) above, extracted or taken from its soil, waters, seabed or beneath its seabed;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(f)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods extracted or taken by a Party, or a person of a Party, from the waters, seabed or subsoil beneath the seabed outside the territorial waters of that Party, provided that the Party has the right to exploit such waters, seabed or subsoil beneath the seabed under that Party's applicable domestic law in accordance with relevant international agreements to which that Party is a party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(g)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods (fish, shellfish, plant and other marine life) taken within the territorial waters or the Exclusive Economic Zone (EEZ) of a Party seaward of the territorial sea under that Party’s applicable laws in accordance with relevant international agreements to which that Party is a party, or taken from the high seas, by a vessel registered or recorded with a Party and flying or entitled to fly the flag of that Party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(h)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods processed and/or made on board factory ships registered or recorded with a Party and flying or entitled to fly the flag of that Party, exclusively from goods referred to in paragraph (g) above;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(i)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>scrap and waste derived from processing operations in the territory of a Party and fit only for the recovery of raw materials, or used goods collected in the territory of a Party provided that such goods are fit only for the recovery of raw materials; </SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(j)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods obtained or produced in the territory of a Party solely from goods referred to in paragraphs (a) to (i) above.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.5<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Change in Tariff Classification</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>A change in tariff classification under Annex X requires that the non-originating materials used in the production of the goods undergo a change of tariff classification as a result of processes performed in the territory of one or both Parties.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><BR style="mso-special-character: line-break"><BR style="mso-special-character: line-break"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.6<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Regional Value Content (RVC)</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Where Annex X refers to an RVC, the regional value content shall be calculated as follows:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P>
<TABLE class=MsoTableGrid style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; FONT-SIZE: 10.5pt; MARGIN-LEFT: 32.4pt; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 480; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellSpacing=0 cellPadding=0 border=1>
<TBODY>
<TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<TD style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; FONT-SIZE: 10.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 52.8pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt" width=70 rowSpan=2>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-ALIGN: right" align=right><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">RVC<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>=</SPAN></P></TD>
<TD style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; FONT-SIZE: 10.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 82.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" vAlign=top width=110>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center" align=center><U><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">FOB – VNM</SPAN></U></P></TD>
<TD style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; FONT-SIZE: 10.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" width=60 rowSpan=2>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">x 100</SPAN></P></TD></TR>
<TR style="mso-yfti-irow: 1; mso-yfti-lastrow: yes">
<TD style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: medium none; PADDING-LEFT: 5.4pt; FONT-SIZE: 10.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 82.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" vAlign=top width=110>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center" align=center><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">FOB</SPAN></P></TD></TR></TBODY></TABLE></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>where</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-INDENT: 36pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">RVC</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> <SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>is the regional value content, expressed as a percentage;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-INDENT: 36pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">FOB</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> <SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>is the FOB value of the goods; and</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 72pt; TEXT-INDENT: -36pt"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">VNM</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</SPAN>is the value in CIF terms of non-originating materials (including materials of undetermined origin).</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>The value of the non-originating materials shall be:<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN></SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the CIF value at the time of importation of the material; or</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the earliest ascertained price paid or payable for the non-originating materials in the territory of the Party where the working or processing takes place. <SPAN style="FONT-SIZE: 10.5pt">&nbsp;</SPAN>When the producer of a good acquires non-originating materials within that Party the value of such materials shall not include freight, insurance, packing costs, and any other costs incurred in transporting the material from the supplier’s warehouse to the producer’s location.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">3.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Both the FOB and CIF values referred to above shall be determined pursuant to the WTO Agreement on Customs Valuation.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.7<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Accumulation</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Where originating goods or materials of a Party are incorporated into a good in the other Party's territory, the goods or materials so incorporated shall be regarded to be originating in the latter's territory.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.8<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Minimal Operations or Processes</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>For purposes of this article<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>“simple”, generally describes activities which need neither special skills nor special machines, apparatus or equipment specially produced or installed for carrying out the activity. </SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Operations or processes which contribute minimally to the essential characteristics of the goods, either by themselves or in combination, are considered to be minimal operations or processes and do not confer origin.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>These include:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>operations to ensure the preservation of goods in good condition during transport and storage (such as drying, freezing, ventilation, chilling and like operations);</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>simple operations consisting of sifting, sorting, grading, screening, classifying, washing, cutting, slitting, bending, coiling, or uncoiling;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(c)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>breaking-up and assembly of consignments;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(d)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>packing, unpacking or repacking operations;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(e)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>simple packaging operations such as simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: 10.5pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(f)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>affixing or printing marks, labels, logos or other like distinguishing signs on products or their packaging; </SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(g)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>mere dilution with water or another substance that does not materially alter the characteristics of the goods;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(h)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>husking, partial or total bleaching, polishing, and glazing of cereals other than rice;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(i) <SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>operations to colour sugar or form sugar lumps;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.9<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Direct Consignment</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>For the purposes of Article 4.2, the following shall be considered as consigned directly from the exporting Party to the importing Party:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods that are transported without passing through the territory of a non-Party;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>goods whose transport involves transit through one or more non-Parties with or without trans-shipment or temporary storage of up to six months in such non-Parties provided that:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 90pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(i)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the goods do not enter into trade or commerce there; and</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 90pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 90pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(ii)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the goods do not undergo any operation there other than unloading and reloading, repacking, or any operation required to keep them in good condition.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Compliance with the provisions set out in paragraph 1(b) shall be evidenced by presenting the customs authorities of the importing Party either with customs documents of the non-Parties or with any other documents.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></I>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.10<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Packing and Containers for Transportation</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Containers and packing materials used for the transport of goods shall not be taken into account in determining the origin of the goods. </SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.11<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Packaging Materials and Containers for Retail Sale</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Where goods are subject to a change in tariff classification criterion set out in Annex X, the origin of the packaging materials and containers in which goods are packaged for retail sale shall be disregarded in determining the origin of the goods, provided that the packaging materials and containers are classified with the goods. <SPAN style="FONT-SIZE: 10.5pt">&nbsp;</SPAN>However, if the goods are subject to a regional value content requirement, the value of the packaging materials and containers used for retail sale shall be taken into account as originating materials or non-originating materials as the case may be when determining the origin of the goods.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.12<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Accessories, Spare Parts and Tools</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp; </SPAN>With regard to the change in tariff classification requirements for origin specified in Annex X, accessories, spare parts, tools, instructional and information materials presented with the good upon importation shall be disregarded in the determination of the origin of the good, provided that these are classified with and not invoiced separately from the good.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Where the goods are subject to an RVC requirement, the value of the accessories, spare parts, tools, instructional and information materials shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the RVC of the goods.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">3.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>This Article applies only where the quantities and values of said accessories, spare parts, tools, instructional and information materials are customary for the good.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.13<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Neutral Elements</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>In determining whether a good is an originating good, the origin of any neutral elements as defined in paragraph 2 shall be disregarded.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Neutral elements are goods used in the production, testing or inspection of another good but not physically incorporated into the good, or goods used in the maintenance of buildings or the operation of equipment associated with the production of a good. <SPAN style="FONT-SIZE: 10.5pt">&nbsp;</SPAN>They include:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>fuel, energy, catalysts and solvents;<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN></SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>equipment, devices and supplies used for testing or inspecting the goods;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(c)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>gloves, glasses, footwear, clothing, safety equipment and supplies;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(d)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>tools, dies and moulds;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(e)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>spare parts and materials used in the maintenance of equipment and buildings;</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(f)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; </SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(g)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>to be a part of that production.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.14<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Interchangeable Materials</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>In determining whether a good is an originating good, any interchangeable materials shall be distinguished by:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt; tab-stops: 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>physical separation of the goods; or</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt; tab-stops: 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt; tab-stops: 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>an inventory management method recognised in the generally accepted accounting principles of the exporting Party.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Interchangeable materials are goods or materials which are interchangeable for commercial purposes, whose properties are essentially identical, and between which it is impractical to differentiate by a mere visual examination.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN></B>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.15<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>De Minimis</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-INDENT: 36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">A good that does not meet tariff classification change requirements, pursuant to the provisions of Annex X, shall nonetheless be considered to be an originating good if: </SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(a)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the value of all non-originating materials, including materials of undetermined origin, that do not meet the tariff classification change requirement does not exceed 10% of the FOB value of the given good, determined pursuant to Article 4.6; and</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">(b)<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the good meets all the other applicable criteria of this Section.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.16<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Compliance</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Compliance with the requirements of this Section shall be determined in accordance with the provisions of Section 2 as applicable. - NZ</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P><I style="mso-bidi-font-style: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><BR style="PAGE-BREAK-BEFORE: always" clear=all></SPAN></I>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-ALIGN: center" align=center><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Section 2: Operational Procedures</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.17<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Definitions</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">For the purposes of this section:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">authorised body</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means any Government authority or other entity authorised under the domestic legislation of a Party to issue a certificate of origin;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">certificate of origin</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means a form issued by an authorised body of the exporting Party, identifying the goods being consigned between the Parties and certifying, for the purposes of Section 1 of this Chapter, that the goods to which the certificate relates originate in a Party to this Agreement;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">competent authority</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means a Government agency responsible for carrying out verification activities under Article 4.25 of this Section, and notified by each Party to the other Party;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">declaration of origin</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means a statement as to the origin of the goods made by the manufacturer, producer, supplier or exporter of those goods or by any other competent person;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">other documentary evidence of origin</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means any other documentary evidence sufficient to substantiate the origin of the goods;</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">origin documents</SPAN></B><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"> means certificate of origin, declaration of origin and other documentary evidence of origin.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.18<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Granting Preference</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>The importing Party shall grant preferential tariff treatment to goods imported from the other Party only in cases where an importer claiming preferential tariff treatment provides to the importing customs administration upon importation of the goods, in accordance with this Chapter, a certificate of origin or a declaration of origin, or any other documentary evidence of origin that the importing Party may decide.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.19<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Refund of Import Duties or Deposit</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>Where a Certificate of Origin or a Declaration of Origin, as the case may be, is not provided at the time of importation of a good from a Party pursuant to Article 4.18, the importing Party may impose the applied non-preferential import customs duty or require payment of a deposit on that good, where applicable.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>In such a case the importer may apply for a refund of any excess import customs duty or deposit paid within one year of the date on which the good was imported, provided that:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(a)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp; </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">a written declaration that the good presented qualifies as an originating good was provided to the customs administration of the importing&nbsp;Party at the time of importation; and</SPAN></P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 63pt; TEXT-INDENT: -27pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(b)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">a valid Certificate of Origin or Declaration of Origin, as the case may be, is provided in relation to the good imported.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>The requirement in paragraph 1(a) shall not apply for the first 12 months following entry into force of this Agreement.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.20<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Certificate of Origin</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A certificate of origin shall be in the format as set out in Annex Y, and shall:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(a)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">contain a unique certificate number;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(b)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">cover the goods presented under a single import customs declaration;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(c)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">state the basis on which the goods are deemed to qualify as originating for the purposes of Section 1 of this Chapter;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(d)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">contain security features, such as specimen signatures or stamps as advised to the importing Party by the exporting Party; and</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(e)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">be completed in English.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A certificate of origin shall remain valid for 12 months from the date of issue.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">3.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>Only the original Certificate of Origin marked “ORIGINAL” shall be submitted within the said period to the importing customs administration.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">4.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>In the event of theft, loss or damage of a certificate of origin, the exporter or manufacturer may make a written request to the authorised bodies of the exporting Party for issuing a certified copy, provided that the exporter or manufacturer makes sure that the original copy previously issued has not been used.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>The certified copy shall bear the words “CERTIFIED TRUE COPY of the original certificate of origin number ___ dated ___”.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>If the importing customs administration ascertains that the original copy has been used, the certified copy shall be invalid and vice versa.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">5.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>The format and any requirements set out in Annex Y may be revised or modified by joint decision through an exchange of letters between the Parties.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.21<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Declaration of Origin</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A declaration of origin shall be in the format as set out in Annex Z, and shall be accepted in place of a certificate of origin:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(a)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">for any consignment whose aggregate customs value does not exceed US$1,000 or its equivalent in the currency of the importing Party, or such higher amount as that Party may establish;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(b)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp; &nbsp; </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">for any consignment of goods covered by an advance ruling in accordance with Article 5.9 of Chapter [Customs Procedures and Cooperation] that deems the good to qualify as originating, so long as the facts and circumstances on which the ruling was based remain unchanged and the ruling remains legally valid; or</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(c)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp; </FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">when the importing Party otherwise decides, for any reason, that a certificate of origin is not required in relation to a specific consignment or in general.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>Notwithstanding paragraph 1 of this Article, 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 circumventing the requirements of this Section, the importing Party may deny preferential tariff treatment.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">3.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A Declaration of Origin shall cover the goods presented under a single import customs declaration, and shall remain valid for 12 months from the date of issue.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">4.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>The format and any requirements set out in Annex Z may be revised or modified by joint decision through an exchange of letters between the Parties.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.22<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Amendments to Origin Documents</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;</SPAN>Neither erasures nor superimpositions shall be permitted on any origin documents.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>Any amendment shall be made by striking out the erroneous information and making any addition which might be required.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>Such alterations shall be endorsed by the person who made them and certified by the appropriate authorised body.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>Any unused space shall be crossed out to prevent any addition subsequent to certification.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.23<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Retention of Origin Documents</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; &nbsp;</SPAN>Each Party shall require its producers, exporters and importers to retain origin documents for a period specified in its domestic legislation.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; &nbsp;</SPAN>Each Party shall ensure that its authorised bodies retain copies of certificates of origin and other documentary evidence of origin for a period specified in its domestic legislation.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp; </SPAN></SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.24<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Authorised Bodies</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A certificate of origin shall be issued only by an authorised body in the exporting Party.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;</SPAN>Each Party shall inform the customs administration of the other Party of the name of each authorised body, as well as relevant contact details, and shall provide details of any security features for relevant forms and documents used by each authorised body prior to the issuance of any certificates by that body.<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN>Any change in the information provided above shall be advised promptly to the customs administration of the other Party.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.25<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Verification of Origin</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>For the purposes of determining whether goods imported into the territory of a Party from the territory of the other Party qualify as originating goods, the importing customs administration may verify any claims for tariff preference by means of:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(a)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">written requests for additional information from the importer;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(b)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">written requests for additional information from the exporter or producer in the territory of the exporting Party;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(c)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">requests that the competent authorities of the exporting Party verify the origin of a good; or</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(d)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">such other procedures as the customs administrations of the Parties may jointly decide.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A verification process under paragraph 1 shall only be initiated when there are reasonable grounds to doubt the accuracy or authenticity of origin documents, the origin status of the goods concerned or the fulfilment of any other requirements under this Section, and when custom duty is sufficiently material to warrant the request.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">3.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A verification request to the competent authority of the exporting Party shall specify the reasons, and any documents and information obtained justifying the verification activities shall be forwarded to the competent authority of the requested Party.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">4.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>The Parties shall develop an electronic verification system to ensure the effective and efficient implementation of this Section in a manner and within a timeframe to be jointly determined by the Parties.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.26<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Denial of Preferential Tariff Treatment</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">1.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>A Party may deny preferential tariff treatment to a good when:</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(a)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the name of the relevant authorised body or any security features for relevant forms and documents used by that authorised body, or any change in the above information has not been advised to the customs administration of the other Party;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(b)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the importer, exporter, manufacturer or producer, as appropriate, fails to provide information which the Party has requested in the course of a verification process under Article 4.25 of this Section, or the requested competent authority is unable for any reason to respond to the request to the satisfaction of the importing customs administration, within six months of the date of request; or</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 62.95pt; TEXT-INDENT: -26.95pt; tab-stops: list 63.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(c)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the good does not or did not comply with the other requirements of this Chapter, including where:</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 89.9pt; TEXT-INDENT: -26.95pt; tab-stops: list 90.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(i)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the certificate of Origin has not been duly completed and signed;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 89.9pt; TEXT-INDENT: -26.95pt; tab-stops: list 90.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(ii)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the origin of the goods is not in conformity with Section 1 of this Chapter;</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 89.9pt; TEXT-INDENT: -26.95pt; tab-stops: list 90.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(iii)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the data provided under the Certificate of Origin does not correspond to those of the supporting documents submitted; or</SPAN></P>
<P style="FONT-SIZE: 10.5pt; MARGIN: 0px 0cm 0px 89.9pt; TEXT-INDENT: -26.95pt; tab-stops: list 90.0pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><SPAN style="FONT-SIZE: 10.5pt">(iv)<SPAN style="FONT: 10.5pt 'Times New Roman'"><FONT style="FONT-SIZE: 10.5pt" face=Arial>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></SPAN></SPAN></SPAN><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">the description, quantity and weight of goods, marks and number of packages, number and kinds of packages, as specified, do not conform to the goods imported.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">2.<SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp; </SPAN>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, the reasons for that decision.</SPAN></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">Article 4.27<SPAN style="FONT-SIZE: 10.5pt">&nbsp; </SPAN><SPAN style="FONT-SIZE: 10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Review</SPAN></B></P>
<P style="TEXT-JUSTIFY: inter-ideograph; FONT-SIZE: 10.5pt; MARGIN: 0px 0cm; FONT-FAMILY: 'Times New Roman'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial"><FONT style="FONT-SIZE: 10.5pt" face=Arial></FONT></SPAN>&nbsp;</P>
<P style="MARGIN-TOP: 0px; FONT-SIZE: 10.5pt; MARGIN-BOTTOM: 0px; TEXT-INDENT: 36pt"><SPAN style="FONT-SIZE: 10.5pt; FONT-FAMILY: Arial">The competent authorities of the Parties shall review the procedures under this Section as they mutually deem necessary.</SPAN></P></SPAN>

 Related Stories
Documents Download