مرسوم اتحادي لسنة 2022 بالتصديق على اتفاقية الشراكة الاقتصادية الشاملة بين دولة الإمارات العربية المتحدة وجمهورية الهند

) ﻣﺮﺳﻮم اﺗﺤﺎدي رﻗﻢ 23 ( ﻟﺴﻨﺔ2022 ﺑﺎﻟﺘﺼﺪﻳﻖ ﻋڴʄ اﺗﻔﺎﻗﻴﺔ اﻟﺸﺮاﻛﺔ اﻻﻗﺘﺼﺎدﻳﺔ اﻟﺸﺎﻣﻠﺔ ﺑ؈ن دوﻟﺔ اﻹﻣﺎرات اﻟﻌﺮȋﻴﺔ اﳌﺘﺤﺪة وﺟﻤهﻮرʈﺔ اﻟهﻨﺪ ﻧﺤﻦ ﺧﻠﻴﻔﺔ ﺑﻦ زاﻳﺪ آل ٰڈﻴﺎن ،رﺋيﺲ دوﻟﺔ اﻹﻣﺎرات اﻟﻌﺮȋﻴﺔ اﳌﺘﺤﺪة − ،Ȋﻌﺪ اﻻﻃﻼع ﻋڴʄ اﻟﺪﺳﺘﻮر − ) وﻋڴʄ اﻟﻘﺎﻧﻮن اﻻﺗﺤﺎدي رﻗﻢ1 ( ﻟﺴﻨﺔ1972 ،Ȋﺸﺄن اﺧﺘﺼﺎﺻﺎت اﻟﻮزارات وﺻﻼﺣﻴﺎت اﻟﻮزراء، وȖﻌﺪﻳﻼﺗﮫ − ًوȋﻨﺎء ﻋڴʄ ﻣﺎ ﻋﺮﺿﮫ وزʈﺮ اﻻﻗﺘﺼﺎد، و ﻣﻮاﻓﻘﺔ ﻣﺠﻠﺲ اﻟﻮزراء، وﺗﺼﺪﻳﻖ اݝجﻠﺲ اﻷﻋڴʄ ﻟﻼﺗﺤﺎد، :رﺳﻤﻨﺎ ﺑﻤﺎ هﻮ آت ʄڲاﳌﺎدة اﻷو ﺻــــ ُﻮدق ﻋڴʄ اﺗﻔﺎﻗﻴﺔ اﻟﺸــــﺮاﻛﺔ اﻻﻗﺘﺼــــﺎدﻳﺔ اﻟﺸــــﺎﻣﻠﺔ ﺑ؈ن دوﻟﺔ اﻹﻣﺎرات اﻟﻌﺮȋﻴﺔ اﳌﺘﺤﺪة وﺟﻤهﻮرʈﺔ اﻟهﻨﺪ، واﻟۘي ﺗﻢ اﻟﺘﻮﻗﻴﻊ ﻋﻠٕڈﺎ ࢭʏ ﺟﻤهﻮرʈﺔ اﻟهﻨﺪ ﺑﺘﺎرʈـﺦ 18 ﻓ؄فاﻳﺮ2022 .، واﳌﺮﻓﻖ ﻧﺼﻮﺻهﺎ اﳌﺎدة اﻟﺜﺎﻧﻴﺔ ʄڴﻋ وزʈﺮ اﻻﻗﺘﺼﺎد ﺗﻨﻔﻴﺬ هﺬا اﳌﺮﺳﻮم ﻣﻦ ﺗﺎرʈﺦ ﺻﺪورﻩ، وʈُنﺸﺮ ࢭʏ اݍجﺮʈﺪة اﻟﺮﺳﻤﻴﺔ . ﺧﻠﻴﻔـــــــــــﺔ ﺑـــــــــــﻦ زاﻳـــــــــــﺪ آل ٰڈﻴـــــــــــﺎن رﺋـــيﺲ دوﻟـــﺔ اﻹﻣـــﺎرات اﻟﻌﺮȋﻴـــﺔ اﳌﺘﺤـــﺪة _____________________ ___________ ﺻﺪر ﻋﻨﺎ ࡩʏ ﻗﺼﺮ اﻟﺮﺋﺎﺳﺔ ࡩʏ أﺑﻮﻇۗي : ﺑﺘـــﺎرʈـﺦ : 4 / ﺷﻌﺒﺎن / 1443 هـ اﳌﻮاﻓﻖ : 7 / ﻣﺎرس / 2022م COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE GOVERNMENT OF INDIA AND THE GOVERNMENT OF THE UAE CONTENTS PREAMBLE 1 CHAPTER 1 INITIAL PROVISIONS AND GENERAL DEFINITIONS ............... 1 ARTICLE 1.1 Establishment of a Free Trade Area ......................................................... 1 ARTICLE 1.2 Objectives ................................................................................................ 1 ARTICLE 1.3 General Definitions ................................................................................... 1 ARTICLE 1.4 Geographical Scope ................................................................................. 2 ARTICLE 1.5 Relation to Other Agreements .................................................................. 2 ARTICLE 1.6 Regional and Local Government .............................................................. 3 ARTICLE 1.7 Transparency ........................................................................................... 3 ARTICLE 1.8 Confidential Information ............................................................................ 3 CHAPTER 2 TRADE IN GOODS ...................................................................... 1 ARTICLE 2.1 Scope and Coverage ................................................................................ 1 ARTICLE 2.2 Definitions ................................................................................................ 1 ARTICLE 2.3 National Treatment on Internal Taxation and Regulation .......................... 1 ARTICLE 2.4 Customs Duties ........................................................................................ 2 ARTICLE 2.5 Classification of Goods and Transposition of Schedules .......................... 2 ARTICLE 2.6 Temporary Admission .............................................................................. 2 ARTICLE 2.7 Duty-Free Entry of Commercial Samples of Negligible Value and Printed Advertising Materials ...................................................................................................... 4 ARTICLE 2.8 Goods Returned or Re-Entered After Repair or Alteration ........................ 4 ARTICLE 2.9 Import and Export Restrictions ................................................................. 5 ARTICLE 2.10 Import Licensing ..................................................................................... 5 ARTICLE 2.11 Customs Valuation ................................................................................. 6 ARTICLE 2.12 Export Subsidies .................................................................................... 6 ARTICLE 2.13 Transparency ......................................................................................... 7 ARTICLE 2.14 Restrictions to Safeguard the Balance-of-Payments ............................... 7 ARTICLE 2.15 Administrative Fees and Formalities ....................................................... 7 ARTICLE 2.16 Non-Tariff Measures ............................................................................... 7 ARTICLE 2.17 State Trading Enterprises ....................................................................... 8 ARTICLE 2.18 Revision Clause ..................................................................................... 8 ARTICLE 2.19 Exchange of Data ................................................................................... 9 ARTICLE 2.20 Committee on Trade in Goods ................................................................ 9 CHAPTER 3 RULES OF ORIGIN ..................................................................... 1 ARTICLE 3.1 Definitions ................................................................................................ 1 ARTICLE 3.2 Origin Criteria ........................................................................................... 3 ARTICLE 3.3 Wholly Obtained or Produced Product ...................................................... 4 ARTICLE 3.4 De Minimis ............................................................................................... 4 ARTICLE 3.5 Minimal or Insufficient Operations and Processes .................................... 5 ARTICLE 3.6 Non-Qualifying Operations ....................................................................... 6 ARTICLE 3.7 Bilateral Cumulation ................................................................................. 6 ARTICLE 3.8 Packages, Packing Materials and Containers ........................................... 6 ARTICLE 3.9 Accessories, Spare Parts, Tools ............................................................... 7 ARTICLE 3.10 Indirect Materials .................................................................................... 7 ARTICLE 3.11 Accounting Segregation ......................................................................... 7 ARTICLE 3.12 Transport ................................................................................................ 8 ARTICLE 3.13 Proof of Origin ........................................................................................ 8 ARTICLE 3.14 Certificate of Origin and Certification Procedures ................................... 9 ARTICLE 3.15 Third-Party Invoicing ............................................................................ 10 ARTICLE 3.16 Authorities ............................................................................................ 10 ARTICLE 3.17 Application for Certificate of Origin ....................................................... 11 ARTICLE 3.18 Preservation of Documents .................................................................. 12 ARTICLE 3.19 Obligation of the Exporter/Producer/Manufacturer ................................ 12 ARTICLE 3.20 Presentations of the Certificate of Origin .............................................. 13 ARTICLE 3.21 Verification of Certificates of Origin....................................................... 14 ARTICLE 3.22 Procedure for Verification ..................................................................... 15 ARTICLE 3.23 Release of Products ............................................................................. 16 ARTICLE 3.24 Confidentiality ....................................................................................... 16 ARTICLE 3.25 Denial of Preferential Treatment ........................................................... 17 ARTICLE 3.26 Products Complying with Rules of Origin .............................................. 18 ARTICLE 3.27 Prospective Restoration of Preferential Benefits ................................... 18 ARTICLE 3.28 Temporary Suspension of Preferential Treatment ................................ 18 ARTICLE 3.29 Non-Compliance of Products with Rules of Origin and Penalties .......... 19 ARTICLE 3.30 Relevant Dates ..................................................................................... 19 ARTICLE 3.31 Cooperation .......................................................................................... 19 ARTICLE 3.32 Consultation and Modifications ............................................................. 20 ARTICLE 3.33 Application and Interpretation ............................................................... 20 ARTICLE 3.34 Exchange of Electronic Data on Origin ................................................. 20 ARTICLE 3.35 Origin Declaration ................................................................................. 21 ANNEX 3A Minimum Required Information (Referred to in Chapter 3) ....... 1 ANNEX 3B Product Specific Rules (Referred to in Chapter 3) .................... 1 ANNEX 3C Issuing Authorities of the Government of India (Referred to in Chapter 3) ................................................................................... 1 ANNEX 3D Issuing Authorities of the Government of the UAE (Referred to in Chapter 3) ............................................................................... 1 ANNEX 3E Format of the Certificate of Origin under the India-UAE Trade Agreement (Referred to in Chapter 3) ...................................... 1 CHAPTER 4 SANITARY AND PHYTOSANITARY MEASURES ...................... 1 ARTICLE 4.1 Definitions ................................................................................................ 1 ARTICLE 4.2 Objectives ................................................................................................ 1 ARTICLE 4.3 Scope ....................................................................................................... 2 ARTICLE 4.4 General Provision ..................................................................................... 2 ARTICLE 4.5 Equivalence .............................................................................................. 2 ARTICLE 4.6 Adaptation to Regional Conditions, Including Pest or Disease-Free Areas and Areas of Low Pest or Disease Prevalence ............................................................... 4 ARTICLE 4.7 Risk Analysis ............................................................................................ 4 ARTICLE 4.8 Audit, Certification and Import Checks ...................................................... 5 ARTICLE 4.9 Emergency Measures .............................................................................. 7 ARTICLE 4.10 Transparency ......................................................................................... 7 ARTICLE 4.11 Cooperation and Capacity Building......................................................... 9 ARTICLE 4.12 Technical Discussions ............................................................................ 9 ARTICLE 4.13 Contact Points and Competent Authorities ........................................... 10 ARTICLE 4.14 Committee on SPS Measures .............................................................. 10 CHAPTER 5 TECHNICAL BARRIERS TO TRADE .......................................... 1 ARTICLE 5.1 Definitions ................................................................................................ 1 ARTICLE 5.2 Objectives ................................................................................................ 1 ARTICLE 5.3 Scope ....................................................................................................... 1 ARTICLE 5.4 Incorporation of the TBT Agreement......................................................... 2 ARTICLE 5.5 Standards ................................................................................................. 3 ARTICLE 5.6 Technical Regulations .............................................................................. 4 ARTICLE 5.7 Conformity Assessment Procedures......................................................... 5 ARTICLE 5.8 Cooperation .............................................................................................. 6 ARTICLE 5.9 Information Exchange and Technical Discussions .................................... 7 ARTICLE 5.10 Transparency ......................................................................................... 8 ARTICLE 5.11 Contact Points ........................................................................................ 9 ARTICLE 5.12 Sub-Committee on Standards, Technical Regulations and Conformity Assessment Procedures ................................................................................................ 9 ARTICLE 5.13 Annexes ............................................................................................... 10 ANNEX 5A Bilateral Cooperation on Pharmaceutical Products (Referred to in Chapter 5) ........................................................................... 1 CHAPTER 6 CUSTOMS PROCEDURES & TRADE FACILITATION ............... 1 ARTICLE 6.1 Definitions ................................................................................................ 1 ARTICLE 6.2 Scope ....................................................................................................... 2 ARTICLE 6.3 General Provisions ................................................................................... 2 ARTICLE 6.4 Publication and Availability of Information ................................................. 2 ARTICLE 6.5 Risk Management .................................................................................... 3 ARTICLE 6.6 Paperless Communications ...................................................................... 3 ARTICLE 6.7 Advance Rulings ...................................................................................... 3 ARTICLE 6.8 Penalties .................................................................................................. 4 ARTICLE 6.9 Release of Goods ..................................................................................... 4 ARTICLE 6.10 Authorised Economic Operators ............................................................. 5 ARTICLE 6.11 Border Agency Cooperation ................................................................... 5 ARTICLE 6.12 Expedited Shipments .............................................................................. 5 ARTICLE 6.13 Review and Appeal ................................................................................. 6 ARTICLE 6.14 Customs Cooperation ............................................................................. 6 ARTICLE 6.15 Confidentiality ......................................................................................... 7 ARTICLE 6.16 Subcommittee on Customs Procedures and Trade Facilitation ............... 7 CHAPTER 7 TRADE REMEDIES ..................................................................... 1 ARTICLE 7.1 Definitions ................................................................................................ 1 ARTICLE 7.2 Anti-Dumping and Countervailing Measures ............................................. 1 ARTICLE 7.3 Bilateral Safeguard Measures .................................................................. 3 ARTICLE 7.4 Global Safeguard Measures ..................................................................... 7 ARTICLE 7.5 Subcommittee on Trade Remedies .......................................................... 8 CHAPTER-8 TRADE IN SERVICES ................................................................. 1 ARTICLE 8.1 Definitions ................................................................................................ 1 ARTICLE 8.2 Scope and Coverage ................................................................................ 4 ARTICLE 8.3 Market Access .......................................................................................... 5 ARTICLE 8.4 National Treatment ................................................................................... 6 ARTICLE 8.5 Additional Commitments ........................................................................... 6 ARTICLE 8.6 Most Favoured Nation Treatment ............................................................. 6 ARTICLE 8.7 Schedule of Specific Commitments .......................................................... 7 ARTICLE 8.8 Modification of Schedules ......................................................................... 7 ARTICLE 8.9 Review ..................................................................................................... 8 ARTICLE 8.10 Domestic Regulation .............................................................................. 8 ARTICLE 8.11 Recognition .......................................................................................... 10 ARTICLE 8.12 Monopolies and Exclusive Service Suppliers ........................................ 11 ARTICLE 8.13 Business Practices ............................................................................... 11 ARTICLE 8.14 Safeguard Measures ............................................................................ 12 ARTICLE 8.15 Subsidies.............................................................................................. 12 ARTICLE 8.16 Payments and Transfers ...................................................................... 12 ARTICLE 8.17 Restrictions to Safeguard the Balance of Payments ............................. 12 ARTICLE 8.18 Denial of Benefits ................................................................................. 13 ARTICLE 8.19 Movement of Natural Persons .............................................................. 14 ANNEX 8C Telecommunication Services (Referred to in Chapter 8) .......... 1 ANNEX 8D Movement of Natural Persons Supplying Services (Referred to in Chapter 8) ............................................................................... 1 CHAPTER 9 DIGITAL TRADE .......................................................................... 1 ARTICLE 9.1 Definitions ................................................................................................ 1 ARTICLE 9.2 Objectives ................................................................................................ 2 ARTICLE 9.3 General Provisions ................................................................................... 2 ARTICLE 9.4 Paperless Trading .................................................................................... 2 ARTICLE 9.5 Domestic Electronic Transactions Framework .......................................... 3 ARTICLE 9.6 Authentication .......................................................................................... 3 ARTICLE 9.7 Digital Identities ........................................................................................ 4 ARTICLE 9.8 Online Consumer Protection .................................................................... 4 ARTICLE 9.9 Unsolicited Commercial Electronic Messages .......................................... 4 ARTICLE 9.10 Personal Data Protection ........................................................................ 5 ARTICLE 9.11 Cross-Border Flow of Information .......................................................... 5 ARTICLE 9.12 Open Data .............................................................................................. 6 ARTICLE 9.13 Digital Government ................................................................................. 6 ARTICLE 9.14 Cooperation on Digital Products ............................................................. 7 ARTICLE 9.15 Customs Duties ...................................................................................... 7 ARTICLE 9.16 Digital and Electronic Invoicing ............................................................... 8 ARTICLE 9.17 Digital and Electronic Payments ............................................................. 8 ARTICLE 9.18 Principles on Access to and Use of the Internet for Digital Trade ........... 9 ARTICLE 9.19 Cyber Security ........................................................................................ 9 ARTICLE 9.20 Cooperation ............................................................................................ 9 CHAPTER 10 GOVERNMENT PROCUREMENT ............................................. 1 ARTICLE 10.1 Definitions .............................................................................................. 1 ARTICLE 10.2 General provisions ................................................................................. 2 ARTICLE 10.3 Scope ..................................................................................................... 2 ARTICLE 10.4 Exceptions .............................................................................................. 4 ARTICLE 10.5 General Principles .................................................................................. 5 ARTICLE 10.6 Publication of Procurement Information .................................................. 6 ARTICLE 10.7 Notices of Intended Procurement ........................................................... 6 ARTICLE 10.8 Conditions for Participation ..................................................................... 8 ARTICLE 10.9 Qualification of Suppliers ........................................................................ 9 ARTICLE 10.10 Electronic Reverse Auction................................................................. 10 ARTICLE 10.11 Limited Tendering ............................................................................... 11 ARTICLE 10.12 Negotiations ....................................................................................... 13 ARTICLE 10.13 Technical Specifications ..................................................................... 14 ARTICLE 10.14 Tender Documentation ....................................................................... 14 ARTICLE 10.15 Time Periods ...................................................................................... 15 ARTICLE 10.16 Treatment of Tenders and Awarding of Contracts .............................. 16 ARTICLE 10.17 Transparency and Post-Award Information ......................................... 17 ARTICLE 10.18 Disclosure of Information .................................................................... 17 ARTICLE 10.19 Ensuring Integrity in Procurement Practices ....................................... 18 ARTICLE 10.20 Domestic Review ................................................................................ 18 ARTICLE 10.21 Modifications and Rectifications of Annex ........................................... 20 ARTICLE 10.22 Facilitation of Participation by Micro, Small and Medium Enterprises (MSMEs) ...................................................................................................................... 21 ARTICLE 10.23 Financial Obligations .......................................................................... 21 ARTICLE 10.24 Language ........................................................................................... 21 ARTICLE 10.25 Dispute Settlement Mechanism .......................................................... 22 ANNEX 10A Schedule of India (Referred to in Chapter 10) .......................... 1 ANNEX 10B Schedule of the UAE (Referred to in Chapter 10) .................... 1 CHAPTER 11 INTELLECTUAL PROPERTY .................................................... 1 ARTICLE 11.1 Definitions .............................................................................................. 1 ARTICLE 11.2 Objectives .............................................................................................. 1 ARTICLE 11.3 Principles................................................................................................ 1 ARTICLE 11.4 Understandings in Respect of this Chapter ............................................. 1 ARTICLE 11.5 Nature and Scope of Obligations ............................................................ 2 ARTICLE 11.6 TRIPS and Public Health ........................................................................ 2 ARTICLE 11.7 National Treatment ................................................................................. 3 ARTICLE 11.8 Most-Favoured-Nation Treatment ........................................................... 3 ARTICLE 11.9 Transparency and Ease of Access ......................................................... 3 ARTICLE 11.10 Application of Chapter to Existing Subject Matter and Prior Acts .......... 4 ARTICLE 11.11 Exhaustion of Intellectual Property Rights ............................................ 4 ARTICLE 11.12 Cooperation Activities and Initiatives .................................................... 5 ARTICLE 11.13 Cooperation in the Field of Patents ....................................................... 5 ARTICLE 11.14 Cooperation on Request ....................................................................... 6 ARTICLE 11.15 Use of Identical or Similar Signs ........................................................... 6 ARTICLE 11.16 Scope of Protection in Trademarks ....................................................... 6 ARTICLE 11.17 Well-Known Trademarks ...................................................................... 6 ARTICLE 11.18 Procedural Aspects of Examination, Opposition and Cancellation ........ 7 ARTICLE 11.19 Classification of Goods and Services ................................................... 8 ARTICLE 11.20 Multiclass Application ........................................................................... 8 ARTICLE 11.21 Term of Protection for Trademarks ....................................................... 8 ARTICLE 11.22 Exceptions ............................................................................................ 8 ARTICLE 11.23 Country Names .................................................................................... 9 ARTICLE 11.24 Recognition of Geographical Indications............................................... 9 ARTICLE 11.25 Opposition Procedures ......................................................................... 9 ARTICLE 11.26 Grace Period ........................................................................................ 9 ARTICLE 11.27 Exceptions .......................................................................................... 10 ARTICLE 11.28 Genetic Resources, Traditional Knowledge and Traditional Cultural Expressions ................................................................................................................. 10 ARTICLE 11.29 Protection of Undisclosed Test or Other Data for Pharmaceutical Products ....................................................................................................................... 10 ARTICLE 11.30 Rights of Reproduction, Distribution and Communication ................... 11 ARTICLE 11.31 Related Rights .................................................................................... 12 ARTICLE 11.32 Obligations Concerning Protection of Technological Measures and Rights Management Information .................................................................................. 13 ARTICLE 11.33 Limitations and Exceptions ................................................................. 13 ARTICLE 11.34 General Obligation in Enforcement ..................................................... 14 CHAPTER 12 INVESTMENT AND TRADE ...................................................... 1 ARTICLE 12.1 UAE-India Bilateral Investment Treaty .................................................... 1 ARTICLE 12.2 Promotion of Investment ......................................................................... 1 ARTICLE 12.3 Technical Council ................................................................................... 1 ARTICLE 12.4 Objectives of the Council ........................................................................ 1 ARTICLE 12.5 Role of the Council ................................................................................. 2 ARTICLE 12.6 Non-Application of Dispute Settlement ................................................... 2 CHAPTER 13 MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) ......................................................................................... 1 ARTICLE 13.1 General Principles .................................................................................. 1 ARTICLE 13.2 Cooperation to Increase Trade and Investment Opportunities for SMEs 1 ARTICLE 13.3 Information Sharing ................................................................................ 2 ARTICLE 13.4 Committee on SME Issues ..................................................................... 3 ARTICLE 13.5 Non-Application of Dispute Settlement ................................................... 4 CHAPTER 14 ECONOMIC COOPERATION .................................................... 1 ARTICLE 14.1 Objectives .............................................................................................. 1 ARTICLE 14.2 Scope .................................................................................................... 1 ARTICLE: 14.3 Annual Work Program on Economic Cooperation Activities ................... 2 ARTICLE 14.4 Competition Policy .................................................................................. 2 ARTICLE 14.5 Environmental Cooperation .................................................................... 2 ARTICLE 14.6 Air Services Cooperation ........................................................................ 3 ARTICLE 14.7 Resources ............................................................................................. 3 ARTICLE 14.8 Committee on Economic Cooperation .................................................... 3 ARTICLE 14.9 Non-Application of Chapter 15 (Dispute Settlement) .............................. 4 CHAPTER 15 DISPUTE SETTLEMENT ........................................................... 1 ARTICLE 15.1 Objective ................................................................................................ 1 ARTICLE 15.2 Cooperation ............................................................................................ 1 ARTICLE 15.3 Scope of Application ............................................................................... 1 ARTICLE 15.4 Contact Points ........................................................................................ 1 ARTICLE 15.5 Request for Information .......................................................................... 1 ARTICLE 15.6 Consultations ........................................................................................ 2 ARTICLE 15.7 Good Offices or Mediation ...................................................................... 2 ARTICLE 15.8 Establishment of a Panel ........................................................................ 3 ARTICLE 15.9 Composition of a Panel .......................................................................... 3 ARTICLE 15.10 Requirements for Panellists .................................................................. 4 ARTICLE 15.11 Replacement of Panellists .................................................................... 4 ARTICLE 15.12 Functions of the Panel .......................................................................... 4 ARTICLE 15.13 Terms of Reference .............................................................................. 5 ARTICLE 15.14 Decision on Urgency ............................................................................ 5 ARTICLE 15.15 Rules of Interpretation .......................................................................... 5 ARTICLE 15.16 Rules of Procedure of the Panel ........................................................... 5 ARTICLE 15.17 Receipt of Information .......................................................................... 6 ARTICLE 15.18 Interim Report....................................................................................... 6 ARTICLE 15.19 Final Report .......................................................................................... 6 ARTICLE 15.20 Implementation of the Final Report ....................................................... 7 ARTICLE 15.21 Reasonable Period of Time for Compliance ......................................... 7 ARTICLE 15.22 Compliance Review .............................................................................. 7 ARTICLE 15.23 Temporary Remedies in Case of Non-Compliance ............................... 8 ARTICLE 15.24 Review of any Measure Taken to Comply After the Adoption of Temporary Remedies ..................................................................................................... 9 ARTICLE 15.25 Suspension and Termination of Proceedings ..................................... 10 ARTICLE 15.26 Choice of Forum ................................................................................. 10 ARTICLE 15.27 Costs .................................................................................................. 11 ARTICLE 15.28 Mutually Agreed Solution .................................................................... 11 ARTICLE 15.29 Time Periods ...................................................................................... 11 ARTICLE 15.30 Annexes ............................................................................................. 11 ANNEX 15A Code of Conduct for Panellists (Referred to in Chapter 15) ... 1 ANNEX 15B Rules of Procedure for the Panel (Referred to in Chapter 15) 1 CHAPTER 16 EXCEPTIONS ............................................................................ 1 ARTICLE 16.1 General Exceptions ................................................................................ 1 ARTICLE 16.2 Security Exceptions ................................................................................ 1 ARTICLE 16.3 Taxation ................................................................................................. 2 CHAPTER 17 ADMINISTRATION OF THE AGREEMENT ............................... 1 ARTICLE 17.1 Joint Committee ..................................................................................... 1 ARTICLE 17.2 Communications ..................................................................................... 2 CHAPTER 18 FINAL PROVISIONS ................................................................. 1 ARTICLE 18.1 Annexes, Footnotes and Side Letters ..................................................... 1 ARTICLE 18.2 Amendments .......................................................................................... 1 ARTICLE 18.3 Accession ............................................................................................... 1 ARTICLE 18.4 Duration and Termination ....................................................................... 1 ARTICLE 18.5 Entry into Force ...................................................................................... 1 ANNEX 2A Schedule of Specific Tariff Commitments of India on Trade in Goods (Referred to in Chapter 2) .............................................. 1 ANNEX 2B Schedule of Specific Tariff Commitments of United Arab Emirates (UAE) on Trade in Goods (Referred to in Chapter 2) .................................................................................................. 1 ANNEX 8A Schedule of Specific Commitments of India on Trade in Services (Referred to in Chapter 8) .......................................... 1 (b) Rental/ leasing services without operators relating to aircraft ........................ 14 (d) Rental/ leasing services without operators relating to other machinery and equipment (CPC 83106 –83109) .................................................................................. 15 (e) Rental/ leasing services concerning personal and household goods (CPC832) ..................................................................................................................... 15 Planning, creating and placement services of advertising (CPC 87120) ....................... 15 (c) Management consulting services excluding all services relating to legal consultancy (CPC 86501**, 86502**, 86503**, 86505**, 86506**, 86509**) ................. 16 ANNEX 8B Schedule of Specific Commitments of United Arab Emirates (UAE) on Trade in Services (Referred to in Chapter 8) ........... 1 PREAMBLE The Government of the United Arab Emirates (UAE) and the Government of the Republic of India (India); hereinafter referred to individually as a “Party” and collectively as “the Parties”; RECOGNISING the Parties’ strong, historic, and developing relationship, the friendly ties that exists between their people, and wishing to strengthen these links through the creation of a free trade area, thus establishing close and lasting relations; CONSCIOUS of their respective rights and obligations under the Marrakesh Agreement Establishing the World Trade Organization, in a manner conducive to the development of regional and international cooperation, thereby contributing to the harmonious development and expansion of world trade; MINDFUL of the dynamic and rapidly changing international environment brought about by globalisation and technological progress that presents various economic and strategic challenges and opportunities to the Parties; AIMING to establish a clear, transparent, and predictable legal framework that supports further expansion of trade; DETERMINED to strengthen their economic and trade relations for their mutual benefit through trade liberalisation in goods and services; DESIRING to enhance investment facilitation and cooperation between the Parties; AIMING to encourage transfer of technology, strengthen their bilateral relationship, encourage creation of new employment opportunities, raise living standards, and improve the general welfare of their populations; CONVINCED that the establishment of a free trade area will provide a more favourable climate for the promotion and development of economic and trade relations between the Parties; INTENDING to facilitate trade by promoting efficient and transparent customs procedures that reduce costs and ensure predictability for their importers and exporters; DETERMINED to support the growth and development of micro, small and medium- sized enterprises by enhancing their ability to participate in, and benefit from the opportunities created by this Agreement; RECOGNISING their right to regulate and to preserve the flexibility of the Parties to set legislative and regulatory priorities; RECOGNISING FURTHER the need to protect legitimate public welfare objectives, such as health, safety, environmental protection, conservation of living or non-living exhaustible natural resources, integrity and stability of the financial system, and public morals, in accordance with the rights and obligations provided in this Agreement; CONSCIOUS that a bilateral relationship between the Parties will contribute to trade expansion and promote greater regional economic integration, not only between the Parties but also in the region; and CONVINCED that this Agreement will open a new era for the relationship between the Parties; HAVE AGREED, AS FOLLOWS: 1-1 CHAPTER 1 INITIAL PROVISIONS AND GENERAL DEFINITIONS ARTICLE 1.1 Establishment of a Free Trade Area As developing country World Trade Organization (WTO) Members, the Parties to this Comprehensive Economic Partnership Agreement (CEPA) hereby establish a free trade area, in conformity with the Decision of 28 November 1979 on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (Enabling Clause) and Article V of the General Agreement on Trade in Services (GATS). ARTICLE 1.2 Objectives The objectives of this Agreement are: (a) to strengthen and enhance trade and economic cooperation in the fields agreed between the Parties; (b) to liberalise and facilitate trade between the Parties in accordance with the provisions of this Agreement; (c) to enhance investment facilitation and cooperation between the Parties in accordance with the provisions of this Agreement; (d) to improve the efficiency and competitiveness of the Parties’ manufacturing and services sectors and to expand trade between the Parties, including joint exploitation of commercial and economic opportunities in non-Parties; (e) to facilitate and enhance regional economic cooperation and integration; and (f) to build upon the Parties’ commitments at the WTO. ARTICLE 1.3 General Definitions For the purposes of this Agreement: “agreement” means this instrument, the India-UAE CEPA; “Agreement on Agriculture” means the Agreement on Agriculture, set out in Annex 1A to the WTO Agreement; “Customs Valuation Agreement” means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, set out in Annex 1A to the WTO Agreement; 1-2 “days” means calendar days, including weekends and holidays; “direct taxes” comprise all taxes on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, and taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation; and also include the taxes covered under the Agreement Between the Government of the Republic of India and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, as amended by the Protocols thereto; “DSU” means the Understanding on Rules and Procedures Governing the Settlement of Disputes, set out in Annex 2 to the WTO Agreement; “GATS” means the General Agreement on Trade in Services, set out in Annex 1B to the WTO Agreement; “GATT 1994” means the General Agreement on Tariffs and Trade 1994, set out in Annex 1A to the WTO Agreement; “Import Licensing Agreement” means the Agreement on Import Licensing Procedures, set out in Annex 1A to the WTO Agreement; “Joint Committee” means the Joint Committee established pursuant to Article 17.1 (Joint Committee – Administration of the Agreement) of this Agreement; “measure” means any measure, whether in the form of a law, regulation, rule, procedure, decision, practice, administrative action, or any other form; “WTO” means the World Trade Organization; and “WTO Agreement” means the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh, on 15 April 1994. ARTICLE 1.4 Geographical Scope This Agreement shall apply to the territory of the Parties, in accordance with their respective Constitutions, including their land territory, territorial waters, and the airspace above it and other maritime zones including the Exclusive Economic Zone and continental shelf over which the Parties have sovereignty, sovereign rights or exclusive jurisdiction, in accordance with their laws and regulations in force, and applicable rules of international law. ARTICLE 1.5 Relation to Other Agreements 1. The Parties reaffirm their rights and obligations with respect to each other under the WTO Agreement and other agreements to which they are party. 1-3 2. In the event of any inconsistency between this Agreement and other agreements to which both Parties are party, the Parties shall immediately consult with each other with a view to finding a mutually satisfactory solution. ARTICLE 1.6 Regional and Local Government 1. Each Party shall take such reasonable measures as may be available to it to ensure observance of the provisions of this Agreement by the regional and local governments and authorities within its territory. 2. This provision is to be interpreted and applied in accordance with the principles set out in paragraph 12 of Article XXIV of the GATT 1994. ARTICLE 1.7 Transparency 1. Without prejudice to Article 1.8 (Confidential Information), each Party shall publish or otherwise make publicly available their laws, regulations, judicial decisions and administrative rulings of general application, as well as their respective international agreements which may affect the operation of this Agreement. 2. Each Party shall, within a reasonable period of time, respond to specific questions and provide, upon request, information to each other on matters referred to in paragraph 1. 3. Each Party shall make available to the public, the names and addresses of the competent authorities responsible for laws, regulations, administrative procedures, and administrative rulings, referred to in paragraph 1. 4. The Parties shall endeavour to make available all information, published or otherwise under paragraphs 1 to 3, in the English language. The Parties shall provide such information in the English language, if any request is made by an individual before the competent authority, within a reasonable period of time. ARTICLE 1.8 Confidential Information 1. Each Party shall, in accordance with its laws and regulations, maintain the confidentiality of information designated as confidential by the other Party. 2. Information provided in confidence pursuant to this Agreement shall be used only for the purposes specified by the Party providing the information. 3. Notwithstanding paragraph 1, confidential information provided pursuant to this Agreement may be transmitted to a third party subject to the prior consent of the Party providing the information. 4. Nothing in this Agreement shall require a Party to disclose confidential information, the disclosure of which would impede law enforcement of the Party, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of any economic operator. 2-1 CHAPTER 2 TRADE IN GOODS ARTICLE 2.1 Scope and Coverage Except as otherwise provided in this Agreement, this Chapter applies to trade in goods between the Parties. ARTICLE 2.2 Definitions For the purposes of this Chapter: “Customs Administration” means the authority that, according to the laws and regulations of each Party, is responsible for the administration and enforcement of the custom laws and regulations of that Party. For UAE, it shall be the Federal Authority for Identity, Citizenship, Customs & Port Security, and for India, it shall be the Central Board of Indirect Taxes and Customs; and “customs duty” refers to any duty or charge of any kind imposed in connection with the importation of a product, but does not include any: (a) charge equivalent to an internal tax imposed in conformity with Article III of the GATT 1994; (b) anti-dumping or countervailing duty that is applied consistently with the provisions of Article VI of the GATT 1994, the Agreement on the Implementation of Article VI of the GATT 1994 (Anti-Dumping Agreement), and the Agreement on Subsidies and Countervailing Measures (SCM Agreement), set out in Annex 1A to the WTO Agreement, respectively, or (c) fee or other charge in connection with importation commensurate with the cost of services rendered in conformity with Article VIII of the GATT 1994. ARTICLE 2.3 National Treatment on Internal Taxation and Regulation 1. The Parties shall accord national treatment in accordance with Article III of the GATT 1994, including its interpretative notes. To this end, Article III of the GATT 1994 and its interpretative notes are incorporated into and form part of this Agreement, mutatis mutandis. 2. The treatment to be accorded by a Party under paragraph 1 means, with respect to a sub-central level of government, treatment no less favourable than the most favourable treatment that sub-central level of government accords to any like, directly competitive, or substitutable goods, as the case may be, of the Party of which it forms a part. 2-2 ARTICLE 2.4 Customs Duties 1. The Parties shall not nullify or impair any of the tariff concessions made by them under this Agreement, except as provided in this Agreement. 2. Upon the entry into force of this Agreement, India shall eliminate its customs duties applied on goods originating from the UAE in accordance with Annex 2A (Schedule of Specific Tariff Commitments of India) and the UAE shall eliminate its customs duties on goods from India in accordance with Annex 2B (Schedule of Specific Tariff Commitments of the UAE). 3. Where a Party reduces its most-favoured nation (MFN) applied rate of customs duty, that duty rate shall apply to an originating good of the other Party if, and for as long as, it is lower than the customs duty rate on the same good calculated in accordance with Annex 2A (for India) or Annex 2B (for the UAE). ARTICLE 2.5 Classification of Goods and Transposition of Schedules 1. The classification of goods traded between the Parties shall be in conformity with the HS and its amendments. Each Party shall ensure consistency in applying its laws and regulations on tariff classification of originating goods of the other Party. 2. Pursuant to paragraph 1, each Party shall ensure that the transposition of its schedule of tariff commitments, undertaken in order to implement Annex 2A (for India) or Annex 2B (for the UAE) in the nomenclature of the revised HS Code following periodic amendments to the HS Code, is carried out without impairing or diminishing the tariff commitments set out in its Schedule of Tariff Commitments in Annex 2A (for India) or Annex 2B (for the UAE). 3. The Parties shall publish such revisions in a timely manner. 4. Each Party shall, on the request of the other Party and within a reasonable period of time after receiving the request, provide the other Party a brief explanation in response to any concerns raised regarding the transposition of its Schedule of Tariff Commitments. ARTICLE 2.6 Temporary Admission 1. Each Party shall, in accordance with its laws and regulations, grant temporary admission free of customs duties for the following goods imported from the other Party regardless of their origin: (a) professional and scientific equipment and materials, including their spare parts, and goods for sports purposes, that are necessary for carrying out the business activity, trade, or profession of a person who qualifies for temporary entry pursuant to the laws of the importing Party; 2-3 (b) goods intended for display or use at playgrounds, theatres, exhibitions, fairs or other similar events, including commercial samples, advertising materials including printed materials, films and recordings; (c) containers and pallets in use or to be used for refilling; (d) machinery and equipment for completion of projects or for conducting the experiments and tests relating to such projects, or for repair; and (e) goods entered for completion of processing. 2. A Party shall not impose any condition on the temporary admission of a good referred to in paragraph 1, other than to require that such good: (a) be accompanied by a security deposit in an amount no greater than the customs duty or charges that would otherwise be owed on importation, releasable on exportation of the good; (b) be exported on the departure of the person referred to in subparagraph 1(a) or within such period of time as is reasonably related to the purpose of temporary admission; (c) be capable of identification when exported; (d) not be sold or leased while in its territory; (e) not be imported in a quantity greater than is reasonable for its intended use; and (f) be otherwise admissible into the importing Party’s territory under its laws. 3. If any condition that a Party imposes under paragraph 2 has not been fulfilled, that Party may apply the customs duty and any other charge that would normally be owed on importation of the good. 4. Each Party shall, at the request of the importer and for reasons deemed valid by its Customs Administration, extend the time limit for temporary admission beyond the period initially fixed. 5. Each Party shall relieve the importer of liability for failure to export a temporarily admitted good upon presentation of satisfactory proof to the Party’s Customs Administration that the good has been destroyed within the original time limit for temporary admission or any lawful extension. A Party may condition relief of liability under this paragraph by requiring the importer to receive prior approval from the Customs Administration of the importing Party before the good can be so destroyed. 6. Each Party, through its Customs Administration, shall adopt and maintain procedures providing for the expeditious release of goods admitted under this Article. To the extent possible, these procedures shall provide that when such goods accompany a national or resident of the other Party who is seeking temporary entry, the good shall be released simultaneously with the entry of that national or resident. 2-4 ARTICLE 2.7 Duty-Free Entry of Commercial Samples of Negligible Value and Printed Advertising Materials 1. Each Party shall, in accordance with its laws and regulations, grant duty-free entry to commercial samples of negligible value, and to printed advertising materials, imported from the territory of the other Party, regardless of their origin, but may require that: (a) such samples be imported solely for the solicitation of orders for goods, or the solicitation of orders for services provided from the territory, of the other Party or a non-Party; or (b) such advertising materials be imported in packets that each contain no more than one copy of each such material and that neither such materials nor packets form part of a larger consignment. ARTICLE 2.8 Goods Returned or Re-Entered After Repair or Alteration 1. Neither Party may apply a customs duty to a good, regardless of its origin, that re-enters its territory within one (1) year after that good has been exported from its territory to the territory of the other Party for repair or alteration, regardless of whether such repair or alteration could be performed in its territory, except that a customs duty may be applied to the addition resulting from the repair or alteration that was performed in the territory of the other Party. 2. Neither Party may apply a customs duty to a good, regardless of its origin, imported temporarily from the territory of the other Party for repair or alteration, provided such good is exported from the territory of the importing Party within one (1) year of its entry. 3. For the purposes of this Article, “repair” or “alteration” means any operation or process undertaken on a good to remedy operational defects or material damage and entailing the re-establishment of the good to its original function, or to ensure its compliance with technical requirements for its use. Repair or alteration of a good includes restoring, renovating, cleaning, resterilising, maintenance, or other operation or process, regardless of a possible increase in the value of the good, that does not: (a) destroy a good’s essential characteristics or create a new or commercially different good; (b) transform an unfinished good into a finished good; or (c) changes the function of a good. 4. The Parties shall commence a review of this Article within two (2) years of the date of entry into force of this Agreement and, thereafter, every three (3) years, or as the Parties agree otherwise. 2-5 ARTICLE 2.9 Import and Export Restrictions Article XI of the GATT 1994 and its interpretive notes are incorporated into and form part of this Agreement, mutatis mutandis. ARTICLE 2.10 Import Licensing 1. Each Party shall ensure that all automatic and non-automatic import licensing procedures are implemented in a transparent and predictable manner, and applied in accordance with the Import Licensing Agreement. No Party shall adopt or maintain a measure that is inconsistent with the Import Licensing Agreement. 2. Promptly after entry into force of this Agreement, each Party shall notify the other Party of any existing import licensing procedures. The notification shall include the information specified in Article 5.2 of the Import Licensing Agreement. A Party shall be deemed to be in compliance with this paragraph if: (a) it has notified that procedure to the WTO Committee on Import Licensing provided in Article 4 of the Import Licensing Agreement together with the information specified in Article 5.2 of the Import Licensing Agreement; and (b) in the most recent annual submission due before the date of entry into force of this Agreement for the Party to the WTO Committee on Import Licensing, in response to the annual questionnaire on import licensing procedures as described in Article 7.3 of the Import Licensing Agreement, it has provided with respect to that procedure, the information requested in the questionnaire. 3. Thereafter, each Party shall notify the other Party of any new import licensing procedure and any modification it makes to its existing import licensing procedures, to the extent possible thirty (30) days before it takes effect. In no case shall a Party provide the notification later than sixty (60) days after the date of its publication. A notification provided under this Article shall include the information specified in Article 5 of the Import Licensing Agreement. A Party shall be deemed to be in compliance with this obligation if it notifies a new import licensing procedure or a modification to an existing import licensing procedure to the WTO Committee on Import Licensing in accordance with Articles 5.1, 5.2 or 5.3 of the Import Licensing Agreement. 4. Before applying any new or modified import licensing procedure, a Party shall publish the new procedure or modification on an official government website. To the extent possible, the Party shall do so at least twenty-one (21) days before the new procedure or modification takes effect. 5. The notification required under paragraphs 2 and 3 is without prejudice to whether the import licensing procedure is consistent with this Agreement. 6. No application shall be refused for minor documentation errors which do not alter the basic data contained therein. Minor documentation errors may include 2-6 formatting errors (for instance, the width of a margin or the font used) and errors with spelling which are obviously made without fraudulent intent or gross negligence. 7. A notification made under paragraph 3 shall state if, under any procedure that is a subject of the notification: (a) the terms of an import license for any product limit the permissible end users of the product; or (b) the Party imposes any of the following conditions on eligibility for obtaining a license to import any product (i) membership in an industry association; (ii) approval by an industry association of the request for an import license; (iii) a history of importing the product, or similar products; (iv) minimum importer or end use production capacity; (v) minimum importer or end use registered capital; or (vi) a contractual or other relationship between the importer and distributor in the Party’s territory. 8. Each Party shall, to the extent possible, answer within sixty (60) days all reasonable enquiries from the other Party with regard to the criteria employed by its respective licensing authorities in granting or denying import licenses. The importing Party shall publish sufficient information for the other Party and traders to know the basis for granting or allocating import licences. 9. If a Party denies an import licence application with respect to a good of the other Party, it shall, on request of the applicant and within a reasonable period after receiving the request, provide the applicant with an explanation of the reason for the denial. ARTICLE 2.11 Customs Valuation The Parties shall determine the customs value of goods traded between them in accordance with Article VII of the GATT 1994 and the Customs Valuation Agreement, mutatis mutandis. ARTICLE 2.12 Export Subsidies 1. The Parties shall not introduce or maintain export subsidies that are contrary to their obligations under the SCM Agreement on all goods traded between them. 2-7 2. The Parties reaffirm their commitments made in the WTO Ministerial Conference Decision on Export Competition adopted in Nairobi on 19 December 2015, including the elimination of scheduled export subsidy entitlements for agricultural goods. 3. The Parties share the objective of the multilateral elimination of export subsidies for agricultural goods and shall work together to prevent their reintroduction in any form. ARTICLE 2.13 Transparency Article X of the GATT 1994 is incorporated into and forms part of this Agreement, mutatis mutandis. ARTICLE 2.14 Restrictions to Safeguard the Balance-of-Payments 1. The Parties shall endeavour to avoid the imposition of restrictive measures for balance-of-payments purposes. 2. Any such measures taken for trade in goods shall be in accordance with Article XII of the GATT 1994 and the Understanding on the Balance-of-Payments Provisions of the GATT 1994, the provisions of which are incorporated into and form part of this Agreement, mutatis mutandis. ARTICLE 2.15 Administrative Fees and Formalities 1. Each Party shall ensure, in accordance with Article VIII:1 of the GATT 1994 and its interpretive notes and Article 6 of the WTO Agreement on Trade Facilitation, that all fees and charges of whatever character (other than import and export duties, charges equivalent to an internal tax or other internal charges applied consistently with Article III:2 of the GATT 1994, and anti-dumping and countervailing duties applied pursuant to its laws and regulations) imposed on, or in connection with, importation or exportation, are limited in amount to the approximate cost of services rendered to imports or exports and do not represent a direct or indirect protection for domestic goods or a taxation of imports for fiscal purposes. 2. Each Party shall promptly publish details and shall make such information available on the internet regarding the fees and charges it imposes in connection with importation or exportation and shall make such information available to the other Party, upon written request, in the English language. ARTICLE 2.16 Non-Tariff Measures 1. Unless otherwise provided, neither Party shall adopt or maintain any non-tariff measure on the importation of any good of the other Party or on the exportation of any good destined for the territory of the other Party, except in accordance with its WTO rights and obligations or with this Agreement. 2-8 2. Each Party shall ensure the transparency of its non-tariff measures permitted under paragraph 1 and shall ensure that any such measures are not prepared, adopted or applied with the view to, or with the effect of, creating unnecessary obstacles to trade with the other Party. Any new measure or modification to an existing measure shall be duly notified to the other Party as soon as practicable, but, in any event, no later than the day the measure takes effect. 3. Each Party shall ensure that its laws, regulations, procedures and administrative rulings relating to non-tariff measures are promptly published, including on the internet where feasible, or otherwise made available in such a manner as to enable the other Party to become acquainted with them. 4. If a Party considers that a non-tariff measure of the other Party is an unnecessary obstacle to trade, that Party may nominate such a non-tariff measure for review by the Committee on Trade in Goods (CTG), established under this Agreement, by notifying the other Party no later than thirty (30) days before the date of the next scheduled meeting of the CTG. A nomination of a non-tariff measure for review shall include reasons for its nomination and, if possible, suggested solutions. The CTG shall immediately review the measure with a view to securing a mutually agreed solution to the matter. Review by the CTG is without prejudice to the Parties’ rights under Chapter 15 (Dispute Settlement). ARTICLE 2.17 State Trading Enterprises Nothing in this Agreement shall be construed to prevent a Party from maintaining or establishing a state trading enterprise in accordance with Article XVII of the GATT 1994 and the Understanding on the Interpretation of Article XVII of the GATT 1994. ARTICLE 2.18 Revision Clause 1. Upon request of a Party, the Parties shall consult to consider accelerating, or broadening the scope of the elimination of customs duties as set out in Annex 2A (Schedule of Specific Tariff Commitments of India) and Annex 2B (Schedule of Specific Tariff Commitments of the UAE). Further commitments between the Parties to accelerate the elimination of a customs duty on a good, or to include a good in Annex 2A (for India) and Annex 2B (for the UAE), shall supersede any duty rate or staging category determined pursuant to their respective Schedules of Tariff Commitments. These commitments shall enter into force on the date specified by the Parties following the exchange of notifications certifying that they have completed their internal legal procedures. 2. Nothing in this Agreement shall prohibit a Party from unilaterally accelerating, or broadening the scope of the elimination of customs duties set out in its Schedule of Tariff Commitments in Annex 2A (for India) or Annex 2B (for the UAE). Any such unilateral acceleration, or broadening of the scope of the elimination of customs duties will neither permanently supersede any duty rate or staging category determined pursuant to their respective Schedule nor will serve to waive that Party’s right to 2-9 impose at a later time the duty rate or staging category that is determined for that later time by their respective Schedule. 3. For greater certainty with respect to paragraph 2, a Party may: (a) raise a customs duty back to the level established in its respective Schedule of Tariff Commitments in Annex 2A (for India) or Annex 2B (for the UAE) following a unilateral reduction; or (b) maintain or increase a customs duty as authorised by the Dispute Settlement Body of the WTO. ARTICLE 2.19 Exchange of Data 1. The Parties recognise the value of trade data in accurately analysing the implementation of this Agreement. The Parties shall cooperate with a view to conducting periodic exchanges of data relating to trade in goods between the Parties. 2. The Parties may engage in such periodic exchanges within the CTG for such purposes and for any other purposes in furtherance of the obligations described in this Chapter as the CTG may determine. 3. A Party shall give positive consideration to a request from the other Party for technical assistance for the purposes of the exchange of data under paragraph 1. ARTICLE 2.20 Committee on Trade in Goods 1. The CTG is established under the Joint Committee (Joint Committee), 2. The functions of the CTG shall include: (a) the monitoring and review of measures taken and implementation of commitments; (b) the exchange of information and review of developments; (c) the preparation of technical amendments, including HS updating, and otherwise assisting the Joint Committee; (d) any other matter referred to it by the Joint Committee; and (e) the preparation of recommendations and reports to the Joint Committee, as necessary. 3. The CTG shall establish such subcommittees as may be necessary under this Agreement, including on Customs Procedures and Trade Facilitation, Technical Barriers to Trade, Sanitary and Phytosanitary Measures, and Trade Remedies. All such subcommittees shall report to the CTG. 2-10 4. Each Party has the right to be represented in the CTG. The CTG shall act by consensus. 5. The CTG shall meet at least every two (2) years or more frequently as the Parties agree otherwise. The meetings of the CTG shall be chaired jointly by the UAE and India. 6. The Parties shall examine any difficulties that might arise in their goods trade and shall endeavour to seek appropriate solutions through dialogue and consultations. 3-1 CHAPTER 3 RULES OF ORIGIN ARTICLE 3.1 Definitions For the purposes of this Chapter: “aquaculture” means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators; “carrier” means any vehicle for air, sea, and land transport. However, the carriage of product can be made through multimodal transport; “CIF value” means the price actually paid or payable to the exporter for a product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destination. The valuation shall be made in accordance with Article VII of the GATT 1994, including its notes and supplementary provision thereof; and the Customs Valuation Agreement; “competent authority” refers to: (a) for India, the Department of Commerce or the Central Board of Indirect Taxes and Customs (CBIC) or any other agency notified from time to time; and (b) for UAE, to the Ministry of Economy or any other agency notified from time to time; “Customs Administration” refers to: (a) for India, the CBIC; and (b) for UAE, the Federal Customs Authority; “customs value” means the value of a product as determined in accordance with Article VII of the GATT 1994, including its notes and supplementary provisions thereof; and the Customs Valuation Agreement; “Ex Works price” means the price paid for the product ex-works to the manufacturer in the Party where the last working or processing is carried out, provided the price includes the value of all the materials used; “Free-On-Board (FOB) value” means the price actually paid or payable to the exporter for a product when loaded onto the carrier at the named port of exportation, including the cost of the product, and all costs necessary to bring the product onto the carrier; 3-2 “generally accepted accounting principles (GAAP)” means the recognised consensus or substantial authoritative support in the territory 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. These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures; “Harmonised System (HS)” means the Harmonised Commodity Description and Coding System, including its general rules and legal notes, set out in the Annex to the International Convention on the Harmonised Commodity Description and Coding System. However, based on the HS, the Parties could make any amendments which may be adopted and implemented by the Parties in their respective tariff schedules; “indirect material” means a material used in the production, testing, or inspection of a product, or the operation of equipment associated with the production of a product but not physically incorporated into the product, including: (a) fuel and energy; (b) tools, dies and moulds; (c) spare parts and materials used in maintenance of equipment; (d) lubricants, greases, compounding materials used in production or used to operate equipment; (e) gloves, glasses, footwear, clothing and safety equipment; (f) equipment, devices, supplies used for testing or inspecting of products; (g) catalysts and solvents; and (h) any other material that is not incorporated into the product but for which the use in the production of the products can be reasonably demonstrated to be a part of that production; “issuing authority” refers to the authority(ies) designated by each Party for issuance of certificate of origin. The list of issuing authorities for each Party are given in Annex 3C (Issuing Authorities of the Government of India) and Annex 3D (Issuing Authorities of the Government of the UAE); “manufacture” refers to any kind of working or processing, or specific operations not including simple assembly; “material” means any ingredient, raw input, component or part that is used in the production of a product and physically incorporated into it; “non-originating material (NOM)” means any materials whose country of origin is a country other than the Parties (imported non-originating), any materials whose origin cannot be determined (undetermined origin) or a material that does not qualify as originating under this Chapter; 3-3 “originating material” means materials that qualify as originating under this Chapter; “product” means that which is obtained by growing, raising, mining, harvesting, fishing, aquaculture, trapping, hunting, extracting or manufactured, even if it is intended for later use in another manufacturing operation; “production” refers to growing, raising, mining, harvesting, fishing, aquaculture, trapping, hunting, manufacturing and processing; “tariff classification” means the classification of a product according to the HS, including its General Interpretative Rules and Explanatory Notes thereof; “territorial waters” means waters extending up to twelve (12) nautical miles from the baseline in accordance with applicable rules of international law; “territory” means the territory as defined in Article 1.4 (Geographical Scope); and “value of non-originating materials” means the customs value at the time of importation of the non-originating materials used, i.e., the CIF value or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory of a Party. ARTICLE 3.2 Origin Criteria 1. For the purposes of this Agreement, a product shall be deemed as originating in a Party and shall be eligible for preferential treatment provided it: (a) is wholly obtained or produced in the territory of the Party as per Article 3.3 (Wholly Obtained or Produced Product); or (b) has undergone sufficient working or production as per the Product Specific Rules (PSR) in Annex 3B (Product Specific Rules). 2. The producer or manufacturer has the option to use either of the following two methods of computing the value addition criteria in the PSR at Annex 3B (Product Specific Rules): (a) (𝐹𝑂𝐵 𝑣𝑎𝑙𝑢𝑒 𝑜𝑟 𝐸𝑥 𝑊𝑜𝑟𝑘𝑠 𝑝𝑟𝑖𝑐𝑒) −(𝑉𝑎𝑙𝑢𝑒 𝑜𝑓 𝑁𝑂𝑀) 𝐹𝑂𝐵 𝑣𝑎𝑙𝑢𝑒 𝑜𝑟 𝐸𝑥 𝑊𝑜𝑟𝑘𝑠 𝑝𝑟𝑖𝑐𝑒 The differences in value addition percentages depending on the methodology, i.e., FOB value or Ex Works price, are defined in Annex 3B (Product Specific Rules); or 3-4 (b) 𝐶𝑜𝑠𝑡 𝑜𝑓 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑡𝑖𝑛𝑔 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙+ 𝑑𝑖𝑟𝑒𝑐𝑡 𝑙𝑎𝑏𝑜𝑢𝑟 𝑐𝑜𝑠𝑡+ 𝑑𝑖𝑟𝑒𝑐𝑡 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑 𝑐𝑜𝑠𝑡 𝐹𝑂𝐵 𝑣𝑎𝑙𝑢𝑒 𝑜𝑟 𝐸𝑥 𝑊𝑜𝑟𝑘𝑠 𝑝𝑟𝑖𝑐𝑒 3. Notwithstanding paragraph 1 above, the final manufacture before export must have occurred in the Party of export. ARTICLE 3.3 Wholly Obtained or Produced Product For the purposes of this Agreement, the following products shall be considered as being wholly obtained or produced in the territory of a Party: (a) plant and plant product grown and harvested there; (b) live animals born and raised there; (c) products obtained from live animals there; (d) mineral product and natural resources extracted or taken from that Party’s soil, waters, seabed or beneath the seabed; (e) product obtained from hunting, trapping, fishing or aquaculture conducted there; (f) product of sea fishing and other marine products taken from outside its territorial waters by a vessel and/or produced by a factory ship registered, recorded or licensed with a Party and flying its flag; (g) product, other than products of sea fishing and other marine products, taken or extracted from the seabed or the subsoil of the continental shelf or the exclusive economic zone of any of the Parties; (h) waste or scrap resulting from consumption or manufacturing operations conducted in the territory of that Party, fit only for disposal or recovery of raw materials; and (i) product produced in the territory of that Party exclusively from product referred to in subparagraphs (a) through (h). ARTICLE 3.4 De Minimis 1. Notwithstanding paragraph 1 of Article 3.2 (Origin Criteria), non-originating materials that do not meet the required change in tariff classification (CTC), if applicable in the product specific rule (PSR), shall be deemed originating if: (a) their total value does not exceed ten percent (10%) of the FOB value or Ex Works price of the exported product; or 3-5 (b) in the case of textiles and clothing under HS chapters 50-63, the weight of the non-originating material is less than seven percent (7%) of the total weight of the materials used in the production of the exported product or ten percent (10%) of the FOB value or Ex Works price. 2. In the case of a wholly obtained product, a de minimis value not exceeding one percent (1%) of the FOB value or Ex Works price of the exported product is allowed. ARTICLE 3.5 Minimal or Insufficient Operations and Processes 1. Notwithstanding any provisions in this Chapter, a product shall not be considered originating in a Party by merely undergoing any of the following operations in the territory of that Party: (a) operations to ensure the preservation of products in good condition during transport, and storage (such as drying, freezing or thawing, keeping in brine, removal of damaged parts) and other similar operations; (b) changes of packaging and breaking up and assembly of packages; (c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings; (d) for textiles: attaching accessory articles such as straps, bands, beads, cords, rings and eyelets; ironing or pressing of textiles; (e) simple painting and polishing; (f) husking, partial or total bleaching, polishing, and glazing of cereals and rice; (g) operations to colour sugar or form sugar lumps; (h) peeling and removal of stones and shells from fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, matching; (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; 3-6 (o) slaughter of animals; (p) simple testing, calibration, inspection or certification; or (q) any combination of two or more operations in subparagraphs (a) to (p) above. 2. For the purposes of paragraph 1 above, “simple” describes an activity which needs neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity. ARTICLE 3.6 Non-Qualifying Operations Each Party shall provide that a product shall not be considered to be an originating product merely by reason of: (a) mere dilution with water or another substance that does not materially alter the characteristics of the product; or (b) a production or pricing practice in respect of which it may be demonstrated, on the basis of a preponderance of evidence, that the object was to circumvent the provisions of this Chapter. ARTICLE 3.7 Bilateral Cumulation 1. Originating products from the territory of a Party that are used in the production of a product in the territory of the other Party as materials for finished products shall be considered as materials originating in the territory of the other Party where the manufacture of the finished product has taken place. 2. Notwithstanding paragraph 1 above, the last production process should be beyond the minimal or insufficient operations as described in Article 3.5 (Minimal or Insufficient Operations and Processes). ARTICLE 3.8 Packages, Packing Materials and Containers 1. The packages, packing materials and containers for retail sale in which a product is packed for retail sale, when classified together with the product according to Rule 5(b) of the General Rule for the Interpretation of the Harmonised System, shall be disregarded in determining whether all non-originating materials used in the manufacture of a product undergo a CTC applicable to the said product. 2. Wherever such a product is subject to value addition, the value of the packages, packing materials and containers for retail sale in which a product is packed for retail sale shall be taken into account as originating or non-originating, as the case may be, in calculating the value addition for the product. 3-7 3. The containers and packing materials exclusively used for the transport or shipment of a product shall not be taken into account for determining the origin of the product. ARTICLE 3.9 Accessories, Spare Parts, Tools Each Party shall provide that accessories, spare parts, and tools classified and delivered with a product that form part of the products standard accessories, spare parts, or tools as per standard trade practice, shall be considered as originating and part of the product in question. However, this is contingent on: (a) the accessories, spare parts, or tools are not invoiced separately from the product; (b) the quantities and value of the accessories, spare parts, or tools are customary for the product; and (c) the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the value addition of the product as per Article 3.2 (Origin Criteria). ARTICLE 3.10 Indirect Materials Indirect materials, shall be considered neither originating nor non-originating when the qualifying value addition is calculated as per paragraph 2 of Article 3.2 (Origin Criteria). ARTICLE 3.11 Accounting Segregation 1. Each Party shall provide that the determination of whether fungible products or materials are originating products shall be made ordinarily by physical segregation of each product or material; or, in case of any difficulty, an inventory management method, such as averaging, last-in, first-out, or first-in, first out, recognised in the GAAP of the Party in which the production is performed, or otherwise accepted by the Party in which the production is performed. 2. The accounting method shall continue to be used for those fungible products or materials throughout the fiscal year of the Party and shall be recorded, applied and maintained in accordance with the GAAP applicable in the Party in which the product is manufactured. The method chosen must: (a) permit a clear distinction to be made between originating and non- originating materials including materials of undetermined origin acquired and/or kept in stock; and (b) guarantee over the relevant accounting period of twelve (12) months that no more products receive originating status than would be the case if the materials had been physically segregated. 3-8 3. A producer using an inventory management system shall keep records of the operation of the system that are necessary for the competent authority of the Party concerned to verify compliance with the provisions of this Chapter. 4. The competent authority may require from its exporters that the application of the method for managing stocks as provided for in this Article will be subject to prior authorisation. ARTICLE 3.12 Transport 1. Preferential treatment in accordance with this Agreement shall only be granted to originating products that are transported directly between the Parties. 2. Notwithstanding paragraph 1 above, each Party shall provide that if an originating product is transported outside the territories of the Parties, the product retains its originating status if the product: (a) remains under customs control in the territory of a non-Party and has not entered the trade or consumption in the non-Party; and (b) does not undergo an operation outside the territories of the Parties other than: unloading; reloading; separation from a bulk shipment; storing; labelling or marking, if required by the importing Party; or any other operation necessary to preserve it in good condition or to transport the product to the territory of the importing Party. 3. An importer shall upon request supply appropriate evidence to the customs authorities of the importing Party that the conditions set out in paragraph 2 have been fulfilled. ARTICLE 3.13 Proof of Origin 1. For products originating in a Party and otherwise fulfilling the requirements of this Chapter, the proof of origin of an exported product will be provided through any of the following means: (a) a paper Certificate of Origin in electronic or hard copy format issued by a competent authority referred to in Article 3.14 (Certificate of Origin and Certification Procedures); (b) a fully digitised Certificate of Origin (E-Certificate) issued by an competent authority and exchanged by a mutually developed electronic system as per Article 3.34 (Exchange of Electronic Data on Origin); (c) an origin declaration made out by an approved exporter referred to in Article 3.35 (Origin Declaration). 2. A Certificate of Origin shall be valid for twelve (12) months from the date of issue in the exporting Party. 3-9 3. The Certificate of Origin shall be submitted to the Customs Administration of the importing Party in accordance with the procedures applicable in that Party. ARTICLE 3.14 Certificate of Origin and Certification Procedures 1. The Certificate of Origin shall be as per the format in Annex 3E (Format of the Certificate of Origin under the India-UAE Trade Agreement). The format would include the HS Code, description and quantity of the products, name of consignee, name of exporter or producer or manufacturer, country of origin, and origin criteria such as value content or CTC. 2. The Certificate of Origin shall be in the English language. 3. The Certificate of Origin shall bear a unique, sequential serial number separate for each office of issuance and affixed by the issuing authority in the exporting Party. 4. The Certificate of Origin will be issued by the competent authority of each Party. It shall bear the authorised signature and official seal of the competent authority. 5. The Certificate of Origin shall be valid for only one import and shall include one or more products. 6. The number and date of the commercial invoice or any other relevant documents shall be indicated in the box reserved for this purpose in the Certificate of Origin. 7. The Certificate of Origin shall be submitted within its validity period. 8. In exceptional circumstances, the Certificate of Origin may be accepted by the Customs Administration in importing Party for the purpose of granting preferential tariff treatment even after the expiry of its validity, provided that the failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter and the products have been imported before the expiry of the validity period of the said Certificate of Origin. 9. The Certificate of Origin shall be forwarded by the exporter to the importer. The customs authorities may require the original copy. 10. Neither erasures nor superimposition shall be allowed on the Certificate of Origin. Any alterations shall be made by striking out the erroneous material and making any addition required. Such alterations shall be approved by a person authorised to sign the Certificate of Origin and certified by the appropriate competent authority or by issuing a new certificate of origin to replace the erroneous one. Unused spaces shall be crossed out to prevent any subsequent addition. 11. The Certificate of Origin shall be issued prior to, at or within five (5) working days of the date of exportation. However, under exceptional cases, where a Certificate of Origin has not been issued at the time of exportation or within five (5) working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the words “ISSUED RETROSPECTIVELY” in box 8 of the Certificate of Origin, with the issuing 3-10 authority also recording the reasons in writing on the exceptional circumstances due to which the certificate was issued retrospectively. The Certificate of Origin can be issued retrospectively but no longer than twelve (12) months from the date of shipment. 12. In the event of theft, loss or destruction of a Certificate of Origin, the manufacturer, producer, exporter or their authorised representative may apply in writing to the issuing authority for a certified true copy of the original made on the basis of the export documents in their possession bearing the endorsement of the words “CERTIFIED TRUE COPY” (in lieu of the original certificate) and the date of issuance of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued within the validity period of the original Certificate of Origin. The exporter shall immediately notify the loss and undertake not to use the original Certificate of Origin for exports under this Agreement to the competent authority. 13. Minor discrepancies between the Certificate of Origin and the documents submitted to the Customs Administration at the port of importation for the purpose of carrying out the formalities for importing the products shall not ipso facto invalidate the Certificate of Origin, if such Certificate of Origin corresponds to the products under importation. Minor discrepancies include typing errors or formatting errors, subject to the condition that these minor errors do not affect the authenticity of the Certificate of Origin or the accuracy of the information included in the Certificate of Origin. Discrepancies in the specimen signatures or seals of the issuing authority shall not be regarded as minor discrepancies. ARTICLE 3.15 Third-Party Invoicing 1. An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer of a product provided that it meets the requirements in this Chapter. 2. The exporter of the products shall indicate “third-party invoicing” and such information as name, address, invoice date and number, and the country of the company issuing the invoice shall appear in a separate column in the Certificate of Origin. ARTICLE 3.16 Authorities 1. The Certificate of Origin shall be issued by authorities designated by the Parties (issuing authority). 2. Each Party shall inform the competent authorities and the Customs Administration of the other Party of the names and addresses of the officials of the issuing authority designated to issue Certificates of Origin under this Agreement. 3. The Parties shall exchange specimen seals and signatures of the authorised signatories issuing the Certificate of Origin. 3-11 4. Each Party shall intimate the name, designation and contact details (address, phone number, fax number, e-mail) of its authorities: (a) to whom the specimen seals and signatures of the issuing authorities of the other Party should be communicated: (i) India: CBIC, Department of Revenue, Government of India (ii) UAE: Competent authority (b) to whom the references of verification of the Certificate of Origin issued by the Party, should be addressed: (i) India: Department of Commerce, Government of India (ii) UAE: Competent authority (c) from whom the specimen seals and signatures of the Issuing Authorities of the other Party would be received: (i) India: Department of Commerce, Government of India (ii) UAE: Competent authority (d) from whom references would emanate for verification of the Certificate of Origin issued by the other Party: (i) India: CBIC, Department of Revenue, Government of India (ii) UAE: Competent authority 5. Any change in names, designations, addresses, specimen signatures or officials’ seals shall be promptly informed to the other Party. 6. Each Party shall, within thirty (30) days of the date of entry into force of this Agreement for that Party, designate one or more contact points within its competent authority for the implementation of this Chapter and notify the other Party of the contact details of that contact point or those contact points. Each Party shall promptly notify the other Party of any change to those contact details. 7. Any changes in authorities or agencies listed under this Chapter and the Annexes attached to this Agreement shall be promptly notified to the other Party. ARTICLE 3.17 Application for Certificate of Origin 1. For the issue of a Certificate of Origin, the final producer, manufacturer or exporter of the product shall present, or submit electronically through the approved channel, to the issuing authority of the exporting Party: (a) an application to the competent authority together with appropriate supporting documents for proving origin; 3-12 (b) set of minimum information requirements referred to in Annex 3A (Minimum Required Information) in whichever form or format as may be required by the competent authority and in consonance with the description in the invoice; (c) the corresponding commercial invoice or other documents necessary to establish the origin of the product; and (d) the HS code, description, quantity and value of exported product if the same has already not been provided for. 2. Multiple items declared on the same Certificate of Origin, shall be allowed, provided that each item must qualify separately in its own right. 3. The issuing authority may apply a risk management system in order to selectively conduct pre-export verification of the minimum required information filed by an exporter/producer/manufacturer. The verification may, at the discretion of the issuing authority, include methods such as obtaining detailed cost sheets, and conducting a factory visit. ARTICLE 3.18 Preservation of Documents 1. The issuing authorities shall keep the minimum required information and supporting documents for a period no less than five (5) years, as from the date of issue. 2. The importer shall keep records relevant to the importation in accordance with the 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 competent authority for not less than five (5) years from the date of issue. 3. The records in paragraphs 1 and 2 may include electronic records and shall be maintained in accordance with the laws and practices of each Party. ARTICLE 3.19 Obligation of the Exporter/Producer/Manufacturer 1. The exporter/producer/manufacturer shall submit the minimum required information, as referred in paragraph 1(b) of Article 3.17 (Application for Certificate of Origin), and supporting documents for the issue of the Certificate of Origin as per the procedures followed by the issuing authority in the exporting Party only in cases where a product conforms to the Rules of Origin provided in this Agreement. 2. Any exporter/producer/manufacturer who falsely represents any material information relevant to the determination of origin of a product shall be liable to be penalised under the laws and regulations of the exporting Party. 3. The exporter/producer/manufacturer shall keep the minimum required information, as referred in paragraph 1(b) of Article 3.17 (Application for Certificate of Origin), and supporting documents for a period no less than five (5) years, starting from the end of the year of the date of its issue. 3-13 4. For the purpose of the determination of origin, the exporter/producer/manufacturer applying for a Certificate of Origin or Origin Declaration under this agreement shall maintain appropriate commercial accounting records for the production and supply of products (as well as relevant records and documents from the suppliers) qualifying for preferential treatment and keep all commercial and customs documentation relating to the material used in the production of the product, including breakup of costs relating to material, labour, other overheads, and any other relevant elements such as profits and related components for at least five (5) years from the date of issue of the Certificate of Origin. The exporter/producer/manufacturer shall, upon request of the competent authority of the exporting Party where the Certificate of Origin has been issued, make available records for inspection to enable verification of the origin of the product. 5. The exporter/producer/manufacturer shall not deny any request for a verification visit, agreed between the competent authority of the exporting Party and the competent authority of the importing Party, under the terms of Article 3.21 (Verification of Certificates of Origin). Any failure to consent to a verification visit shall be grounds for a denial of preferential benefits claimed under this Agreement. 6. The exporter/producer/manufacturer shall undertake to notify the issuing authority, customs authorities and the importer of any change that could affect its accuracy or validity. ARTICLE 3.20 Presentations of the Certificate of Origin 1. For the purposes of claiming preferential tariff treatment, the importer or its authorised representative shall submit to the Customs Administration of the importing Party, at the time of filing import declaration, an original copy of the Certificate of Origin including supporting documentation and other documents as required, in accordance with the laws and regulations of the importing Party. 2. If a claim for preferential treatment is made without producing the original copy of the Proof of Origin as referred to in Article 3.14 (Certificate of Origin and Certification Procedures), the Customs Administration of the importing Party may deny preferential treatment and request a guarantee in any of its modalities or may take any action necessary in order to preserve fiscal interests, as a pre-condition for the completion of the importation operations subject to and in accordance with the laws a