PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN RANGKA KERJA KERJASAMA EKONOMI KOMPREHENSIF DI ANTARA KERAJAAN NEGERI-NEGERI AHLI PERSATUAN NEGERI-NEGERI ASIA TENGGARA DAN REPUBLIK KOREA) (PINDAAN) 2013

Kerjasama Ekonomi Komprehensif di antara Kerajaan Negeri-Negeri Ahli Persatuan

Negeri-Negeri Asia Tenggara dan Republik Korea) 2007 [P.U. (A) 209/2007] dipinda dalam Jadual Pertama—

Each Party shall provide the names, addresses, specimen signatures and specimen of official seals of its issuing authorities to all the other Parties, through the

ASEAN Secretariat. Any change in the said list shall be promptly provided in the same manner.

1 Such laws and regulations administered and enforced by the customs authority of each Party concerning the importation, exportation and transit of goods as they relate to customs duties, charges and other taxes or prohibitions, restrictions and controls with respect to the movement of controlled items across the boundary of the customs authority of each Party.

Any Certificate of Origin issued by an official not included in the said list shall not be honoured by the customs authority.

Rule 3

For the purposes of determining originating status, the issuing authorities shall have the right to request for supporting documentary evidence or to carry out the check considered appropriate in accordance with a Party’s respective domestic laws and regulations.

ISSUANCE OF A CERTIFICATE OF ORIGIN

Rule 4

The producer and/or exporter of the good, or its authorised representative, shall apply to the issuing authority, in accordance with the Party’s domestic laws and regulations, requesting for pre-exportation examination of the origin of the good. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.

The producer and/or exporter or its authorised representative shall apply for a

Certificate of Origin together with appropriate supporting documents proving that the good to be exported qualifies for the issuance of a Certificate of Origin, consistent with the domestic laws and regulations of the Party.

The issuing authority shall, to the best of its competence and ability, carry out proper examination, in accordance with the domestic laws and regulations of the Party, upon each application for a Certification of Origin to ensure that:

Multiple items declared on the same Certificate of Origin, shall be allowed, provided that each item must qualify separately in its own right.

P.U. (A) 381 5

Rule 5

A Certificate of Origin shall be on A4 size paper and shall be in the attached Form

[Attachment 1] and referred to as Form AK. It shall be in the English language.

A Certificate of Origin shall comprise one original and two (2) copies. The colors of the original and the copies of a Certificate of Origin shall be mutually agreed upon by the Parties. For multiple items declaration, the Parties may use the attached Form

[Attachment 2] as additional pages to the Certificate of Origin, without prejudice to the option given to ASEAN Member States to use the original Certificate of Origin.

A Certificate of Origin shall bear a reference number separately given by each place or office of issuance. The Certificate of Origin (Form AK) shall reflect the FOB value in box 9 only when the Regional Value Content criterion is applied2.

The original copy shall be forwarded by the producer and/or exporter to the importer for submission to the customs authority of the importing Party. The duplicate shall be retained by the issuing authority of the exporting Party. The triplicate shall be retained by the producer and/or exporter.

The issuing authority shall endeavour to periodically provide records of issuance of Certificates of Origin, including issuing number and date, producer and/or exporter and description of goods, to the customs authority of the importing Party.

In cases where a Certificate of Origin is rejected by the customs authority of the importing Party, the subject Certificate of Origin shall be marked accordingly in box 4

and the original Certificate of Origin shall be returned to the issuing authority within a reasonable period but not exceeding two (2) months. The issuing authority shall be duly notified of the grounds for the denial of preferential tariff treatment.

In cases where a Certificate of Origin is not accepted, as stated in paragraph 6, the customs authority of the importing Party, as it deems fit, should accept the clarifications made by the issuing authority to accept the Certificate of Origin and reinstate the preferential tariff treatment. The clarifications should be detailed and exhaustive in addressing the grounds for denial of preferential tariff treatment raised by the importing Party.

Rule 6

Neither erasures nor superimpositions shall be allowed on a Certificate of Origin.

Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorised to sign a

Certificate of Origin and certified by the issuing authority. Unused spaces shall be crossed out to prevent any subsequent addition. Alternatively, a new Certificate of

Origin may be issued to replace the erroneous Certificate of Origin. The Issuing

2 With respect to Cambodia and Myanmar, the Certificate of Origin (Form AK) issued to and from them shall reflect the FOB value regardless of the origin criteria for the transition period of two years from the date of entry-into-force of the amendment of this paragraph.

P.U. (A) 381 6

Authority shall specify the date of issuance of the originally issued Certificate of Origin in the new Certificate of Origin.

Rule 7

Origin shall be issued prior to or at the time of shipment or soon thereafter but should not more than three (3) working days from the declared shipment date whenever the good to be exported can be considered to be originating in the territory of the exporting

Party within the meaning of Annex

The issuing authority of the intermediate Party may issue a back-to-back

Certificate of Origin, if an application is made by the exporter while the good is passing through its territory, provided that:

Upon request of a Party, the Parties shall review the provisions of this Rule and the implementation thereof, and revise it as may be mutually agreed upon by the

Parties.

In exceptional cases where a Certificate of Origin has not been issued prior to or at the time of shipment or soon thereafter due to involuntary errors, omissions or other valid causes, a Certificate of Origin may be issued retroactively but no later than one year from the date of shipment, bearing the words “ISSUED RETROACTIVELY”.

Rule 8

In the event of theft, loss or destruction of a Certificate of Origin, the producer and/or exporter may apply to the issuing authority for a certified true copy of the original to be made out on the basis of the export documents in its possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in box 12 of a Certificate of

Origin. This copy shall bear the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued no later than one year from the date of issuance of the original Certificate of Origin.

P.U. (A) 381 7

PRESENTATION

Rule 9

For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Party at the time of import, a declaration, a Certificate of Origin including supporting documents (i.e. invoices and, when required, the through Bill of Lading issued in the territory of the exporting Party)

and other documents as required in accordance with the domestic laws and regulations of the importing Party.

Rule 10

The Certificate of Origin shall, in accordance with domestic laws and regulations, be submitted to the customs authority of the importing Party within twelve (12) months from the date of issuance or from the date of issuance of the originally issued Certificate of Origin in case of a reissuance in accordance with Rule 6 by the issuing authority of the exporting Party or the intermediate exporting Party in the case of back-to-back

Certificate of Origin.

Where the Certificate of Origin is submitted to the customs authority of the importing Party after the expiration of the time-limit as stated in paragraph 1 for its submission, such Certificate of Origin shall be accepted when the failure to observe such time-limit results from force majeure or other valid causes beyond the control of the producer and/or exporter.

Certificate of Origin, provided that the good has been imported before the expiration of the time-limit of the said Certificate of Origin.

Rule 11

A Certificate of Origin shall not be required for:

Where the origin of a good is not in doubt, the discovery of minor discrepancies, between the statements made in a Certificate of Origin and those made in the documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the good shall not ipso facto invalidate the

Certificate of Origin, if it does in fact correspond to the good submitted.

For multiple items declared under the same Certificate of Origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining items listed in that

Certificate of Origin. Paragraph 1(c) of Rule 14 may be applied to the problematic items.

RECORD KEEPING REQUIREMENT

Rule 13

For the purposes of the verification process pursuant to Rules 14 and 15, the producer and/or exporter applying for the issuance of a Certificate of Origin shall, subject to the domestic laws and regulations of the exporting Party, keep its supporting records for application for not less than three (3) years from the date of issuance of the

Certificate of Origin.

The importer shall keep records relevant to the importation in accordance with the domestic laws and regulations of the importing Party.

The application for Certificates of Origin and all documents related to such application shall be retained by the issuing authority for not less than three (3) years from the date of issuance.

Information relating to the validity of a Certificate of Origin shall be furnished upon request of the importing Party by an official authorised to sign a Certificate of

Origin and certified by the appropriate government authorities.

Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of Certificates of Origin purpose only.

VERIFICATION

Rule 14

The importing Party may request the issuing authority of the exporting Party to conduct a retroactive check at random and/or when the importing Party has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the good in question or of certain parts thereof. Upon such

P.U. (A) 381 9

request, the issuing authority3 of the exporting Party shall conduct a retroactive check on a producer’s and/or exporter’s cost statement based on the current cost and prices within a six-month timeframe of the specified date of exportation4, subject to the following procedures:

The customs authority of the importing Party may request an importer for information or documents relating to the origin of imported good in accordance with its domestic laws and regulations before requesting the retroactive check pursuant to paragraph 1.

Rule 15

If the importing Party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances, request verification visits to the exporting

Party.

3 In the case of Korea, the issuing authority referred to Rules 14 and 15, for the purpose of origin verification for the exported goods into the ASEAN Member countries, refers to the customs authority in accordance with its customs laws and regulations.

4 With reference to the six-month timeframe, the issuing authority of the exporting Party can choose any six-month period, before or after the date specified, or any time in between as long as it does not exceed the period of six months.

Prior to conducting a verification visit pursuant to paragraph 1:

The Party conducting the verification visit shall provide the producer and/or exporter, whose good is subject to such verification, and the relevant issuing authority

P.U. (A) 381 11

with a written determination of whether or not the good subject to such verification qualifies as an originating good.

Any suspended preferential tariff treatment shall be reinstated upon the written determination referred to in paragraph 3 that the good qualifies as an originating good.

The producer and/or exporter shall be allowed thirty (30) days from the date of receipt of the written determination to provide in writing comments or additional information regarding the eligibility of the good for preferential tariff treatment. If the good is still found to be non-originating, the final written determination shall be communicated to the issuing authority within thirty (30) days from the date of receipt of the comments/additional information from the producer and/or exporter.

The verification visit process, including the actual visit and the determination under paragraph 3 whether the good subject to such verification is originating or not, shall be carried out and its results communicated to the issuing authority within a maximum period of six (6) months from the first day the initial verification visit was conducted. While the process of verification is being undertaken, paragraph 1(c) of

Rule 14 shall be applied.

Rule 16

The Parties shall maintain, in accordance with their respective domestic laws and regulations, the confidentiality of classified business information collected in the process of verification pursuant to Rules 14 and 15 and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information.

Subject to the domestic laws and regulations, and agreement of the Parties, classified information may only be disclosed by the authorities of one Party to another, for the administration and enforcement of origin determination.

DENIAL OF PREFERENTIAL TARIFF TREATMENT

Rule 17

Except as otherwise provided in this Appendix, the importing Party may deny claim for preferential tariff treatment or recover unpaid duties in accordance with its laws and regulations, where the good does not meet the requirements of Annex 3, or where the relevant requirements of this Appendix are not fulfilled.

P.U. (A) 381 12

SPECIAL CASES

Rule 18

When destination of all or parts of the good exported to the territory of a specified Party is changed, before or after its arrival in the territory of that Party, the following shall be observed:

Notwithstanding Rule 9 of Annex 3, a good sent from the territory of the exporting Party for exhibition in another country and sold during or after the exhibition for importation into the territory of a Party shall be granted preferential tariff treatment on the condition that the good meets the requirements as set out in Annex 3, provided that it is shown to the satisfaction of the customs authority of the importing Party that:

For the purposes of implementing paragraph 1, a Certificate of Origin shall be provided to the relevant government authorities of the importing Party. The name and address of the exhibition shall be indicated. As an evidence for the identification of the good and the conditions under which it was exhibited, a certificate issued by the relevant government authorities of the country where the exhibition took place together with supporting documents prescribed in sub-paragraph (d) of Rule 19 may be required.

Paragraph 1 shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with a view to the sale of foreign good and where the good remains under customs control during the exhibition.

Rule 21

Customs authority in the importing Party may accept Certificates of Origin in cases where the sales invoice is issued either by a company located in a third country or by an exporter for the account of the said company, provided that the good meets the requirements of Annex 3.

The exporter of the goods shall indicate “third country invoicing” and such information as name and country of the company issuing the invoice in the Certificate of

Origin.

ACTION AGAINST FRAUDULENT ACTS

Rule 22

Origin have been committed, the government authorities concerned shall cooperate in the action to be taken by a Party against the persons involved.

Certificate of Origin.

P.U. (A) 381 14

CUSTOMS CONTACT POINT

Rule 23

Appendix.

When the contact point of a Party raises any matter arising from Annex 3 to the contact point of any other Party, the customs authority of the latter Party shall assign its own experts to look into the matter and to respond with its findings and proposed solution for resolving the matter within a reasonable period of time.

The contact points shall endeavor to resolve any matter raised under Annex 3

through consultations.”; dan

ASEAN-KOREA FREE TRADE AREA address, country)

PREFERENTIAL TARIFF

CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)

FORM AK country)

Issued in ______________

(Country)

Departure date

Preferential Treatment Given Under ASEAN-Korea

Free Trade Area Preferential Tariff

Vessel's name/Aircraft etc.

Preferential Treatment Not Given (Please state reason/s)

Port of Discharge

..................................................................................

Signature of Authorised Signatory of the Importing

(see Notes weight or and date of packages goods (including quantity overleaf)

other quantity

Invoices where appropriate and HS and value number of the importing country)

(FOB only when

The undersigned hereby declares that the above

It is hereby certified, on the basis of control details and statement are correct; that all the goods carried out, that the declaration by the were produced in exporter is correct.

.............................................................

(Country)

and that they comply with the origin requirements specified for these goods in the ASEAN-Korea

Free Trade Area Preferential Tariff for the goods exported to

.............................................................

(Importing Country)

.............................................................

................................................................................

Place and date, signature of

□ Exhibition

□ Back-to-Back CO

P.U. (A) 381 16

OVERLEAF NOTES

Parties which accept this form for the purpose of preferential tariff under the ASEAN-KOREA

Free Trade Agreement (AKFTA):

BRUNEI DARUSSALAM

CAMBODIA

INDONESIA

REPUBLIC OF KOREA

LAOS

MALAYSIA

MYANMAR

PHILIPPINES SINGAPORE

THAILAND

CONDITIONS: To enjoy preferential tariff under the AKFTA, goods sent to any Parties listed above:

ORIGIN CRITERIA: For goods that meet the origin criteria, the exporter and/or producer must indicate in box 8 of this Form, the origin criteria met, in the manner shown in the following table:

Circumstances of production or manufacture in the first country named in box 11 of this form

EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent.

DESCRIPTION OF GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the Customs Officers examining them. Any trade mark shall also be specified.

Regional Value Content criterion is applied in determining the origin of goods. The CO (Form

AK) issued to and from Cambodia and Myanmar shall reflect the FOB value, regardless of the origin criteria used, for the next two (2) years upon the implementation of this new arrangement.

Party.

EXPORTER: The term “Exporter” in box 11 may include the manufacturer or the producer.

FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate () in the relevant boxes in column 4 whether or not preferential tariff is accorded.

Country Invoicing” box should be ticked (√) and such informations as name and country of the company issuing the invoice shall be indicated in box 7.

EXHIBITIONS: In cases where goods are sent from the territory of the exporting Party for exhibition in another country and sold during or after the exhibition for importation into the territory of a Party, in accordance with Rule 20 of the Operational Certification Procedures, the

“Exhibitions” box should be ticked (√) and the name and address of the exhibition indicated in box 2.

Rule 7(2) of the Operational Certification Procedures, the “Back-to-Back CO” box should be ticked (√).

P.U. (A) 381 18

ATTACHMENT 2

Original (Duplicate/Triplicate)

(Additional Page)

Reference No.

Number and type of packages, description of goods (including quantity where appropriate and HS number of the importing country)

(see Notes overleaf)

(FOB only when

The undersigned hereby declares that the above

It is hereby certified, on the basis of control details and statement are correct; that all the goods carried out, that the declaration by the were produced in exporter is correct.

.............................................................

(Country)

and that they comply with the origin requirements specified for these goods in the ASEAN-KOREA

Free Trade Area Preferential Tariff for the goods exported to

.............................................................

(Importing Country)

.............................................................

................................................................................

Place and date, signature of

Place and date, signature and stamp of authorised signatory certifying authority

.”

P.U. (A) 381 19

Dibuat 26 Disember 2013

[8SULIT KE.HT(96)515/11-12; Perb. (C)0.273(SJ.24)Vol.4(SK.2); PN(PU2)338A/XLIII]

DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]

P.U. (A) 381 20

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE FRAMEWORK AGREEMENT ON

COMPREHENSIVE ECONOMIC CO-OPERATION AMONG THE GOVERNMENT OF THE

MEMBER COUNTRIES OF THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS AND THE

REPUBLIC OF KOREA) (AMENDMENT) ORDER 2013

Each Party shall provide the names, addresses, specimen signatures and specimen of official seals of its issuing authorities to all the other Parties, through the

ASEAN Secretariat. Any change in the said list shall be promptly provided in the same manner.

1 Such laws and regulations administered and enforced by the customs authority of each Party concerning the importation, exportation and transit of goods as they relate to customs duties, charges and other taxes or prohibitions, restrictions and controls with respect to the movement of controlled items across the boundary of the customs authority of each Party.

Any Certificate of Origin issued by an official not included in the said list shall not be honoured by the customs authority.

Rule 3

For the purposes of determining originating status, the issuing authorities shall have the right to request for supporting documentary evidence or to carry out the check considered appropriate in accordance with a Party’s respective domestic laws and regulations.

ISSUANCE OF A CERTIFICATE OF ORIGIN

Rule 4

The producer and/or exporter of the good, or its authorised representative, shall apply to the issuing authority, in accordance with the Party’s domestic laws and regulations, requesting for pre-exportation examination of the origin of the good. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in determining the origin of the said good to be exported thereafter. The pre-exportation examination may not apply to the good of which, by its nature, origin can be easily determined.

The producer and/or exporter or its authorised representative shall apply for a

Certificate of Origin together with appropriate supporting documents proving that the good to be exported qualifies for the issuance of a Certificate of Origin, consistent with the domestic laws and regulations of the Party.

The issuing authority shall, to the best of its competence and ability, carry out proper examination, in accordance with the domestic laws and regulations of the Party, upon each application for a Certification of Origin to ensure that:

Multiple items declared on the same Certificate of Origin, shall be allowed, provided that each item must qualify separately in its own right.

P.U. (A) 381 23

Rule 5

A Certificate of Origin shall be on A4 size paper and shall be in the attached Form

[Attachment 1] and referred to as Form AK. It shall be in the English language.

A Certificate of Origin shall comprise one original and two (2) copies. The colors of the original and the copies of a Certificate of Origin shall be mutually agreed upon by the Parties. For multiple items declaration, the Parties may use the attached Form

[Attachment 2] as additional pages to the Certificate of Origin, without prejudice to the option given to ASEAN Member States to use the original Certificate of Origin.

A Certificate of Origin shall bear a reference number separately given by each place or office of issuance. The Certificate of Origin (Form AK) shall reflect the FOB value in box 9 only when the Regional Value Content criterion is applied2.

The original copy shall be forwarded by the producer and/or exporter to the importer for submission to the customs authority of the importing Party. The duplicate shall be retained by the issuing authority of the exporting Party. The triplicate shall be retained by the producer and/or exporter.

The issuing authority shall endeavour to periodically provide records of issuance of Certificates of Origin, including issuing number and date, producer and/or exporter and description of goods, to the customs authority of the importing Party.

In cases where a Certificate of Origin is rejected by the customs authority of the importing Party, the subject Certificate of Origin shall be marked accordingly in box 4

and the original Certificate of Origin shall be returned to the issuing authority within a reasonable period but not exceeding two (2) months. The issuing authority shall be duly notified of the grounds for the denial of preferential tariff treatment.

In cases where a Certificate of Origin is not accepted, as stated in paragraph 6, the customs authority of the importing Party, as it deems fit, should accept the clarifications made by the issuing authority to accept the Certificate of Origin and reinstate the preferential tariff treatment. The clarifications should be detailed and exhaustive in addressing the grounds for denial of preferential tariff treatment raised by the importing Party.

Rule 6

Neither erasures nor superimpositions shall be allowed on a Certificate of Origin.

Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorised to sign a

Certificate of Origin and certified by the issuing authority. Unused spaces shall be crossed out to prevent any subsequent addition. Alternatively, a new Certificate of

Origin may be issued to replace the erroneous Certificate of Origin. The Issuing

2 With respect to Cambodia and Myanmar, the Certificate of Origin (Form AK) issued to and from them shall reflect the FOB value regardless of the origin criteria for the transition period of two years from the date of entry-into-force of the amendment of this paragraph.

P.U. (A) 381 24

Authority shall specify the date of issuance of the originally issued Certificate of Origin in the new Certificate of Origin.

Rule 7

Origin shall be issued prior to or at the time of shipment or soon thereafter but should not more than three (3) working days from the declared shipment date whenever the good to be exported can be considered to be originating in the territory of the exporting

Party within the meaning of Annex 3.

The issuing authority of the intermediate Party may issue a back-to-back

Certificate of Origin, if an application is made by the exporter while the good is passing through its territory, provided that:

Upon request of a Party, the Parties shall review the provisions of this Rule and the implementation thereof, and revise it as may be mutually agreed upon by the

Parties.

In exceptional cases where a Certificate of Origin has not been issued prior to or at the time of shipment or soon thereafter due to involuntary errors, omissions or other valid causes, a Certificate of Origin may be issued retroactively but no later than one year from the date of shipment, bearing the words “ISSUED RETROACTIVELY”.

Rule 8

In the event of theft, loss or destruction of a Certificate of Origin, the producer and/or exporter may apply to the issuing authority for a certified true copy of the original to be made out on the basis of the export documents in its possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in box 12 of a Certificate of

Origin. This copy shall bear the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued no later than one year from the date of issuance of the original Certificate of Origin.

P.U. (A) 381 25

PRESENTATION

Rule 9

For the purposes of claiming preferential tariff treatment, the importer shall submit to the customs authority of the importing Party at the time of import, a declaration, a Certificate of Origin including supporting documents (i.e. invoices and, when required, the through Bill of Lading issued in the territory of the exporting Party)

and other documents as required in accordance with the domestic laws and regulations of the importing Party.

Rule 10

The Certificate of Origin shall, in accordance with domestic laws and regulations, be submitted to the customs authority of the importing Party within twelve (12) months from the date of issuance or from the date of issuance of the originally issued Certificate of Origin in case of a reissuance in accordance with Rule 6 by the issuing authority of the exporting Party or the intermediate exporting Party in the case of back-to-back

Certificate of Origin.

Where the Certificate of Origin is submitted to the customs authority of the importing Party after the expiration of the time-limit as stated in paragraph 1 for its submission, such Certificate of Origin shall be accepted when the failure to observe such time-limit results from force majeure or other valid causes beyond the control of the producer and/or exporter.

Certificate of Origin, provided that the good has been imported before the expiration of the time-limit of the said Certificate of Origin.

Rule 11

A Certificate of Origin shall not be required for:

Where the origin of a good is not in doubt, the discovery of minor discrepancies, between the statements made in a Certificate of Origin and those made in the documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the good shall not ipso facto invalidate the

Certificate of Origin, if it does in fact correspond to the good submitted.

For multiple items declared under the same Certificate of Origin, a problem encountered with one of the items listed shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining items listed in that

Certificate of Origin. Paragraph 1(c) of Rule 14 may be applied to the problematic items.

RECORD KEEPING REQUIREMENT

Rule 13

For the purposes of the verification process pursuant to Rules 14 and 15, the producer and/or exporter applying for the issuance of a Certificate of Origin shall, subject to the domestic laws and regulations of the exporting Party, keep its supporting records for application for not less than three (3) years from the date of issuance of the

Certificate of Origin.

The importer shall keep records relevant to the importation in accordance with the domestic laws and regulations of the importing Party.

The application for Certificates of Origin and all documents related to such application shall be retained by the issuing authority for not less than three (3) years from the date of issuance.

Information relating to the validity of a Certificate of Origin shall be furnished upon request of the importing Party by an official authorised to sign a Certificate of

Origin and certified by the appropriate government authorities.

Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of Certificates of Origin purpose only.

VERIFICATION

Rule 14

The importing Party may request the issuing authority of the exporting Party to conduct a retroactive check at random and/or when the importing Party has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the good in question or of certain parts thereof. Upon such

P.U. (A) 381 27

request, the issuing authority3 of the exporting Party shall conduct a retroactive check on a producer’s and/or exporter’s cost statement based on the current cost and prices within a six-month timeframe of the specified date of exportation4, subject to the following procedures:

The customs authority of the importing Party may request an importer for information or documents relating to the origin of imported good in accordance with its domestic laws and regulations before requesting the retroactive check pursuant to paragraph 1.

Rule 15

If the importing Party is not satisfied with the outcome of the retroactive check, it may, under exceptional circumstances, request verification visits to the exporting

Party.

3 In the case of Korea, the issuing authority referred to Rules 14 and 15, for the purpose of origin verification for the exported goods into the ASEAN Member countries, refers to the customs authority in accordance with its customs laws and regulations.

4 With reference to the six-month timeframe, the issuing authority of the exporting Party can choose any six-month period, before or after the date specified, or any time in between as long as it does not exceed the period of six months.

Prior to conducting a verification visit pursuant to paragraph 1:

The Party conducting the verification visit shall provide the producer and/or exporter, whose good is subject to such verification, and the relevant issuing authority with a written determination of whether or not the good subject to such verification qualifies as an originating good.

Any suspended preferential tariff treatment shall be reinstated upon the written determination referred to in paragraph 3 that the good qualifies as an originating good.

The producer and/or exporter shall be allowed thirty (30) days from the date of receipt of the written determination to provide in writing comments or additional information regarding the eligibility of the good for preferential tariff treatment. If the good is still found to be non-originating, the final written determination shall be communicated to the issuing authority within thirty (30) days from the date of receipt of the comments/additional information from the producer and/or exporter.

The verification visit process, including the actual visit and the determination under paragraph 3 whether the good subject to such verification is originating or not, shall be carried out and its results communicated to the issuing authority within a maximum period of six (6) months from the first day the initial verification visit was conducted. While the process of verification is being undertaken, paragraph 1(c) of

Rule 14 shall be applied.

Rule 16

The Parties shall maintain, in accordance with their respective domestic laws and regulations, the confidentiality of classified business information collected in the process of verification pursuant to Rules 14 and 15 and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information.

Subject to the domestic laws and regulations, and agreement of the Parties, classified information may only be disclosed by the authorities of one Party to another, for the administration and enforcement of origin determination.

DENIAL OF PREFERENTIAL TARIFF TREATMENT

Rule 17

Except as otherwise provided in this Appendix, the importing Party may deny claim for preferential tariff treatment or recover unpaid duties in accordance with its laws and regulations, where the good does not meet the requirements of Annex 3, or where the relevant requirements of this Appendix are not fulfilled.

P.U. (A) 381 30

SPECIAL CASES

Rule 18

When destination of all or parts of the good exported to the territory of a specified Party is changed, before or after its arrival in the territory of that Party, the following shall be observed:

Notwithstanding Rule 9 of Annex 3, a good sent from the territory of the exporting Party for exhibition in another country and sold during or after the exhibition for importation into the territory of a Party shall be granted preferential tariff treatment on the condition that the good meets the requirements as set out in Annex 3, provided that it is shown to the satisfaction of the customs authority of the importing Party that:

For the purposes of implementing paragraph 1, a Certificate of Origin shall be provided to the relevant government authorities of the importing Party. The name and address of the exhibition shall be indicated. As an evidence for the identification of the good and the conditions under which it was exhibited, a certificate issued by the relevant government authorities of the country where the exhibition took place together with supporting documents prescribed in sub-paragraph (d) of Rule 19 may be required.

Paragraph 1 shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with a view to the sale of foreign good and where the good remains under customs control during the exhibition.

Rule 21

Customs authority in the importing Party may accept Certificates of Origin in cases where the sales invoice is issued either by a company located in a third country or by an exporter for the account of the said company, provided that the good meets the requirements of Annex 3.