Second Protocol to Amend the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area

Preamble

str. 2Article 1. Amendment to the Agreement

Article 2. Entry into Force

Article 3. Depositary

Appendix

PREAMBLE

str. 3The Governments of Brunei Darussalam, the Kingdom of Cambodia (Cambodia), the Republic of Indonesia (Indonesia), the Lao People's Democratic Republic (Lao PDR), Malaysia, the Republic of the Union of Myanmar (Myanmar), the Republic of the Philippines (Philippines), the Republic of Singapore (Singapore), the Kingdom of Thailand (Thailand) and the Socialist Republic of Viet Nam (Viet Nam), collectively, the Member States of the Association of Southeast Asian Nations, and Australia and New Zealand;

RECALLING the Agreement Establishing the ASEANAustralia-New Zealand Free Trade Area, signed at Cha-am, Petchaburi, Thailand on 27 February 2009, as amended by the First Protocol to Amend the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, done at Nay Pyi Taw, Myanmar on 26 August 2014 (the 'Agreement');

RECOGNISING the need to upgrade the Agreement, including in the areas of trade in goods, rules of origin, customs procedures and trade facilitation, trade in services, investment, movement of natural persons, electronic commerce, competition and consumer protection, micro, small and medium enterprises, trade and sustainable development, and government procurement, to ensure that the Agreement retains its relevance to business and adds value to developments in other fora including the Regional Comprehensive Economic Partnership (RCEP) signed on 15 November 2020;

DESIRING to modernise the Agreement to take account of changing global business and trade practices and the evolving regional economic architecture, including incorporating and implementing provisions to facilitate trade and investment and remove unnecessary barriers to accelerate post-pandemic recovery; and

str. 4NOTING that Article 6 (Amendments) of Chapter 18 (Final Provisions) of the Agreement provides for amendments thereto to be agreed in writing by the Parties,

HAVE AGREED AS FOLLOWS:

Article 1 Amendment to the Agreement

str. 41. In accordance with Article 6 (Amendments) of Chapter 18 (Final Provisions), the Parties have agreed to amend the Agreement on the terms set out in the Appendix to this Protocol. 2. This Protocol shall form an integral part of the Agreement.

Article 2 Entry into Force

str. 41. This Protocol shall be subject to ratification, acceptance or approval by each Party in accordance with its applicable legal procedures. The instrument of ratification, acceptance or approval of a Party shall be deposited with the Depositary, who shall promptly notify all other Parties of each deposit. 2. This Protocol shall enter into force 60 days after the date on which Australia, New Zealand and at least four ASEAN Member States have deposited their instruments of ratification, acceptance or approval. 3. For each Party ratifying, accepting or approving the Protocol after the date on which Australia, New Zealand and at least four ASEAN Member States have deposited their instruments of ratification, acceptance or approval in accordance with Paragraph 2, this Protocol shall enter into force for that Party 60 days after the date of the deposit of its own instrument of ratification, acceptance or approval.

Article 3 Depositary

str. 5This Protocol shall be deposited with the Secretary-General of ASEAN who is designated as the Depositary for this Protocol. The Depositary shall promptly provide a certified copy of the original text of this Protocol to each Party. IN WITNESS WHEREOF, the undersigned, being duly authorised by their respective Governments, have signed this Second Protocol to Amend the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area. DONE atSemarang, Indonesia, this tovCHen% day of february in the Year Two lbo'/sand a'd Twa\tb -ID'r , in a single original copy in the English language. )RUWKH*RYHUQPHQWRI%UXQHL'DUXVVDODP

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str. 191. Replace Chapter 1 (Establishment of Free Trade Area, Objectives and General Definitions) with:

CHAPTER 1

ESTABLISHMENT OF FREE TRADE AREA, OBJECTIVES AND GENERAL DEFINITIONS

Article 1 Objectives

str. 20The objectives of this Agreement are to:

- (a) progressively liberalise and facilitate trade in goods among the Parties through, inter alia, progressive elimination of tariff and non-tariff barriers in substantially all trade in goods among the Parties;
- (b) progressively liberalise trade in services among the Parties, with substantial sectoral coverage;
- (c) facilitate, promote and enhance investment opportunities among the Parties through further development of favourable investment environments;
- (d) establish a co-operative framework for strengthening, diversifying and enhancing trade, investment and economic links among the Parties; and
- (e) provide special and differential treatment to ASEAN Member States, especially to the newer ASEAN Member States, to facilitate their more effective economic integration.

Article 2 Establishment of the ASEAN-Australia-New Zealand Free Trade Area

str. 21The Parties hereby establish, consistent with Article XXIV of GATT 1994 and Article V of GATS, an ASEAN, Australia and New Zealand Free Trade Area.

Article 3 General Definitions

TRADE IN GOODS

SECTION A

Article 1 National Treatment on Internal Taxation and Regulation

str. 26Each Party shall accord national treatment to the goods of the other Parties in accordance with Article III of GATT 1994. To this end, Article III of GATT 1994 shall be incorporated into and shall form part of this Agreement, mutatis mutandis.

Article 2 Reduction or Elimination of Customs Duties

str. 26Except as otherwise provided in this Agreement, each Party shall progressively reduce or eliminate customs duties on originating goods of the other Parties in accordance with its schedule of tariff commitments in Annex 1 (Schedules of Tariff Commitments).

Article 3 Acceleration of Tariff Commitments

str. 261. Nothing in this Agreement shall preclude the Parties from negotiating and entering into arrangements to accelerate or improve tariff commitments made under this Agreement. An agreement among the Parties to accelerate or improve tariff commitments shall be incorporated into this Agreement, in accordance with Article 6 (Amendments) of Chapter 21 (Final Provisions). Such acceleration or improvement of tariff commitments shall be implemented by the Parties. 2. Two or more Parties may also enter into consultations to consider accelerating or improving tariff commitments set out in their schedules of tariff commitments in Annex 1 (Schedules of Tariff Commitments). An agreement between these Parties to accelerate or improve their respective tariff commitments under this Agreement shall be incorporated into this Agreement, in accordance with Article 6 (Amendments) of Chapter 21 (Final Provisions). Tariff concessions arising from such acceleration or improvement of tariff commitments shall be extended to all Parties. 3. A Party may, at any time, unilaterally accelerate the reduction or elimination of customs duties on originating goods of the other Parties set out in its schedule of tariff commitments in Annex 1 (Schedules of Tariff Commitments). A Party intending to do so shall inform the other Parties before the new rate of customs duties takes effect, or in any event, as early as practicable.

Article 4 Temporary Admission of Goods

str. 271. Each Party shall allow, as provided for in its laws and regulations, goods to be brought into its customs territory conditionally relieved, totally or partially, from payment of import duties and taxes, if such goods:

- (a) are brought into its customs territory for a specific purpose;
- (b) are intended for re-exportation within a specific period; and
- (c) have not undergone any change, except normal depreciation and wastage due to the use made of them. 2. Each Party shall, on the request of the person concerned and for reasons its customs authority considers valid, extend the time limit for duty-free temporary admission provided for in Paragraph 1 beyond the period initially fixed.

str. 283. No Party shall condition the duty-free temporary admission of a good provided for in Paragraph 1, other than to require that the good:

- (a) be used solely by or under the personal supervision of a national or resident of another Party in the exercise of the business activity, trade, profession, or sport of that person;
- (b) not be sold or leased while in its territory;
- (c) be accompanied by a security or guarantee in an amount no greater than the customs duties, taxes, fees, and charges that would otherwise be owed on entry or final importation, releasable on exportation of the good;
- (d) be capable of identification when imported and exported;
- (e) be exported on the departure of the person referred to in Subparagraph (a), or within such other period related to the purpose of the temporary admission as the Party may establish in accordance with its laws and regulations;
- (f) be admitted in no greater quantity than is reasonable for its intended use; and
- (g) be otherwise admissible into the Party's territory under its laws and regulations. 4. If any condition that a Party imposes under Paragraph 3 has not been fulfilled, the Party may apply the customs duty and any other charge that would normally be owed on the good, in addition to any other charges or penalties provided for in its laws and regulations.

str. 295. Each Party shall permit a good temporarily admitted under this Article to be re-exported through a customs port other than that through which it was admitted. 6. Each Party shall, if it is in accordance with its laws and regulations, 1 provide that the importer or other person responsible for a good admitted under this Article shall not be liable for failure to export the good on presentation of satisfactory proof to the importing Party that the good has been destroyed within the original period fixed for temporary admission or any lawful extension.

Article 5 Temporary Admission for Containers and Pallets

str. 31- route that is reasonably related to the economic and prompt departure of such container; 3

- (b) no Party shall require any security or impose any penalty or charge solely by reason of any difference between the port of entry and the port of departure of a container;
- (c) no Party shall condition the release of any security that it imposes in respect of the entry of a container into its territory on the container's exit through any particular port of departure; and
- (d) no Party shall require that the carrier bringing a container from the territory of another Party into its territory be the same carrier that takes the container to the territory of another Party.

Article 6 Duty-Free Entry of Samples of No Commercial Value

str. 31Each Party shall grant duty-free entry to samples of no commercial value, imported from the territory of another Party, subject to its laws and regulations, regardless of their origin.

Article 7 Elimination of Agricultural Export Subsidies

str. 31Consistent with their rights and obligations under the WTO Agreement, each Party agrees to eliminate and not reintroduce all forms of export subsidies for agricultural goods destined for the other Parties. 3 For greater certainty, nothing in this Subparagraph shall be construed to prevent a Party from adopting or maintaining highway and railway safety or security measures of general application, or from preventing a container from entering or exiting its territory in a location where the Party does not maintain a customs port. A Party may, in accordance with its laws and regulations, provide the other Parties with a list of ports available for exit of containers.

Article 8

Transposition of Schedules of Tariff Commitments

str. 321. Each Party shall ensure that the transposition of its Schedule in Annex 1 (Schedules of Tariff Commitments), undertaken in order to implement Annex 1 (Schedules of Tariff Commitments) in the nomenclature of the revised HS Code following periodic amendments to the HS Code, is carried out without impairing the tariff commitments set out in Annex 1 (Schedules of Tariff Commitments). 2. The transposition of the schedules of tariff commitments referred to in Paragraph 1 shall be carried out in accordance with the methodologies and procedures adopted by the Committee on Trade in Goods. The procedures should, at a minimum, provide for:

- (a) the timely circulation by each Party of a draft schedule of tariff commitments in the nomenclature of the revised HS Code, accompanied by a two-way transposition setting out, at national tariff line level:
- (i) a concordance between the draft schedule of tariff commitments in the nomenclature of the revised HS Code and the schedule of tariff commitments in the nomenclature of the then current HS Code; and
- (ii) a concordance between the schedule of tariff commitments in the nomenclature of the then current HS Code and the draft schedule of tariff commitments in the nomenclature of the revised HS Code;
- (b) the provision of comments by other Parties on the draft schedules circulated in accordance with Subparagraph (a), and consultations between the

-

str. 33Parties, as necessary, with a view to resolving any concerns raised;

- (c) the requirement to make publicly available in a timely manner the schedules of tariff commitments in the nomenclature of the revised HS Code shall be made publicly available in a timely manner, following completion of the process in Subparagraphs (a) and (b); and
- (d) the positive consideration of proposals for technical assistance for the purpose of implementing Subparagraph (a).

Article 9 Modification of Concessions

str. 33In exceptional circumstances, where a Party faces unforeseen difficulties in implementing its tariff commitments, that Party may, with the agreement of all other interested Parties, modify or withdraw a concession contained in its Schedule in Annex 1 (Schedules of Tariff Commitments). In order to seek to reach such agreement, the relevant Party shall engage in negotiations with any interested Parties. In such negotiations, the Party proposing to modify or withdraw its concessions shall maintain a level of reciprocal and mutually advantageous concessions no less favourable to the trade of all other interested Parties than that provided for in this Agreement prior to such negotiations, which may include compensatory adjustments with respect to other goods. The mutually agreed outcome of the negotiations, including any compensatory adjustments, shall apply to all the Parties and shall be incorporated into this Agreement in accordance with Article 6 (Amendments) of Chapter 21 (Final Provisions).

Non-Tariff Measures

Article 10 Application of Non-Tariff Measures

str. 341. A Party shall not adopt or maintain any non-tariff measure on the importation of any good of another Party or on the exportation of any good destined for the territory of another Party, except in accordance with its rights and obligations under the WTO Agreement or this Agreement. 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 among the Parties.

Article 11 Quantitative Restrictions and Non-Tariff Measures

str. 341. Except as otherwise provided in this Agreement, no Party shall adopt or maintain any prohibition or restriction other than duties, taxes, or other charges, whether made effective through quotas, import or export licences, or other measures, on the importation of any good of another Party or on the exportation of any good destined for the territory of another Party, except in accordance with its rights and obligations under the relevant provisions of the WTO Agreement. To this end, Article XI of GATT 1994 shall be incorporated into and shall form part of this Agreement, mutatis mutandis . 2. Where a Party adopts an export prohibition or restriction in accordance with Subparagraph 2(a) of Article XI of GATT 1994, that Party shall, upon request:

str. 35- (a) inform another Party or Parties of such prohibition or restriction and its reasons together with its nature and expected duration, or publish such prohibition or restriction; and
- (b) provide another Party or Parties that may be seriously affected with a reasonable opportunity for consultation with respect to matters related to such prohibition or restriction.

Article 12 Publication and Administration of Trade Regulations

str. 351. Article X of GATT 1994 shall be incorporated into and shall form part of this Agreement, mutatis mutandis . 2. In accordance with its laws and regulations and to the extent possible, each Party shall make laws, regulations, decisions and rulings of the kind referred to in Paragraph 1 available on the internet.

Article 13 Technical Consultations on Non-Tariff Measures

str. 351. A Party may request technical consultations with another Party on a measure it considers to be adversely affecting its trade. The request shall be in writing and shall clearly identify the measure and the concerns as to how the measure adversely affects trade between the Party requesting technical consultations (the 'requesting Party' for the purposes of this Article) and the Party to which a request has been made (the 'requested Party' for the purposes of this Article). 2. Where the measure is covered by another Chapter, any consultation mechanism provided in that Chapter shall be used, unless otherwise agreed between the requesting Party and the requested Party (collectively, 'the consulting Parties').

str. 363. Except as provided in Paragraph 2, the requested Party shall respond to the requesting Party and enter into technical consultations within 60 days of the receipt of the written request referred to in Paragraph 1, unless otherwise determined by the consulting Parties, with a view to reaching a mutually satisfactory solution within 180 days of the request. Technical consultations may be conducted via any means mutually agreed by the consulting Parties. 4. Except as provided in Paragraph 2, the request for technical consultations shall be circulated to all the other Parties. Other Parties may request to join the technical consultations on the basis of interests set out in their requests. The participation of any other Party is subject to the consent of the consulting Parties. The consulting Parties shall give full consideration to such requests. 5. If the requesting Party considers that a matter is urgent or involves perishable goods, it may request that technical consultations take place within a shorter time frame than that provided for under Paragraph 3. 6. Except as provided in Paragraph 2, each Party shall submit an annual notification to the Committee on Trade in Goods regarding any use of technical consultations under this Article, whether as the requesting Party or the requested Party. This notification shall contain a summary of the progress and outcomes of the consultations. 7.

str. 37For greater certainty, technical consultations under this Article shall be without prejudice to a Party's rights and obligations pertaining to dispute settlement proceedings under Chapter 20 (Consultations and Dispute Settlement) and the WTO Agreement.

Article 14 Non-Tariff Measures on Essential Goods during Humanitarian Crises, Epidemics or Pandemics

str. 371. During a humanitarian crisis, epidemic or pandemic, nothing in this Article shall prevent a Party from exercising its rights or obligations under the WTO Agreement, or any other international agreements to which it is a party. 2. During a humanitarian crisis, epidemic or pandemic, which adversely impacts Parties on a substantial scale, each Party shall, to the extent possible:

- (a) facilitate timely information-sharing with regard to non-tariff measures on essential goods;
- (b) refrain from introducing trade-restricting non-tariff measures on essential goods unless necessary, and in which case such non-tariff measures must be targeted, proportionate, transparent, temporary and in conformity with its rights and obligations under the WTO Agreement and other relevant international agreements; and
- (c) endeavour to ensure the timely notification and publication, in accordance with the WTO Agreement, of regulatory information on matters pertaining to its non-tariff measures on essential goods. 3. The Committee on Trade in Goods shall be convened, where necessary and possible, to identify and resolve any unnecessary non-tariff measures on trade in essential goods in an expedited and timely manner during a humanitarian crisis, epidemic or pandemic. A Party may request essential goods from another Party and the requested Party shall, to the extent possible, positively consider the request, subject to the requested Party's internal situation and considerations.

str. 384. Chapter 20 (Consultations and Dispute Settlement) shall not apply to any matter arising under this Article.

Article 15 Import Licensing Procedures

str. 393. Each Party shall notify the other Parties of any new import licensing procedure and any modification it makes to its existing import licensing procedures, to the extent possible 30 days before the new procedure or modification takes effect. In no case shall a Party provide the notification later than 60 days after the date of the new or modified procedure's publication. A notification provided under this Paragraph shall include the information specified in paragraph 2 of Article 5 of the Import Licensing Agreement. A Party shall be deemed to be in compliance with this Paragraph 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 paragraph 1, 2, or 3 of Article 5 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 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.

str. 40A notification made under Paragraph 3 shall state if, under any import licensing 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 the 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 user production capacity;
- (v) minimum importer or end user registered capital; or
- (vi) a contractual or other relationship between the importer and distributor in the Party's territory. 7. Each Party shall, to the extent possible, 5 answer within 60 days all reasonable enquiries from another Party regarding the criteria employed by its licensing authorities when granting or denying import licenses. Each Party shall publish sufficient information for the other Parties and traders to know the basis for granting or allocating import licenses. 8. No Party shall refuse an application for an import license for minor documentation errors that do not alter the basic data contained therein. Minor documentation errors may include formatting errors, such as the width of a margin or the font used, and spelling errors which are obviously made without fraudulent intent or gross negligence. 9. If a Party denies an import license application with respect to a good of another Party, it shall, on request of the applicant and within a reasonable period after receiving the written request, provide the applicant with a written explanation of the reason for the denial. 5 Paragraphs 7 and 9 of this Article may be reviewed during the review process set out in Article 9 (Review) of Chapter 21 (Final Provisions).

Article 16 Fees and Charges Connected with Importation and Exportation

str. 411. Each Party shall ensure, in accordance with paragraph 1 of Article VIII of GATT 1994 and its interpretive notes, that all fees and charges of whatever character (other than import or export duties, charges equivalent to an internal tax or other internal charge applied consistently with paragraph 2 of Article III of GATT 1994, and anti-dumping and countervailing duties) imposed on or in connection with importation or exportation are limited in amount to the approximate cost of services rendered and do not represent an indirect protection to domestic goods or a taxation of imports or exports for fiscal purposes. 2. No Party shall apply fees and charges imposed in connection with importation or exportation until information on them, and on any updates or changes to those fees and charges, has been published, in accordance with its laws and regulations. Such information shall include the reason for the fees and charges, the responsible authority, and when and how payment is to be made. Such information shall be published promptly on the internet to the extent possible. 3. No Party shall require consular transactions, including related fees and charges, in connection with the importation of a good of another Party. 4. No Party shall require that any customs documentation supplied in connection with the importation of any good of another Party be endorsed, certified, or otherwise sighted or approved by the importing Party's overseas representatives, or entities with authority to act on the importing Party's behalf, nor impose any related fees or charges. 5. Each Party shall, in accordance with its laws and regulations, periodically review its fees and charges in connection with importation or exportation, with a view to reducing their number and diversity if practicable.

SECTION C

Article 17 Sectoral Initiatives

str. 421. The Parties shall make reasonable efforts to initiate a work programme on sector-specific issues, to be established and overseen by the Committee on Trade in Goods. The Parties shall endeavour to finalise such a work programme no later than two years after the initiation of the work programme. 2. The Parties shall agree on the sectors to be included in such a work programme, taking into consideration the interests of all the Parties, including those sectors proposed during the course of the negotiation of the Second Protocol or other sectors as may be identified by a Party. 3. Any work programme initiated under this Article should be conducted to:

- (a) enhance the Parties' understanding of the issues;
- (b) facilitate input from businesses and other relevant stakeholders; and
- (c) explore possible actions by the Parties that would facilitate trade. 4. Based on the outcome of any work programme initiated under this Article, the Committee on Trade in Goods may make recommendations to the FTA Joint Committee.

Article 18 Contact Points and Consultations 1. Each Party shall designate a contact point to facilitate communication among the Parties on any matter relating to this Chapter.

str. 432. Where a Party considers that any proposed or actual measure of another Party or Parties may materially affect trade in goods between the Parties, that Party may, through the contact point, request detailed information relating to that measure and, if necessary, request consultations with a view to resolving any concerns about the measure. The other Party or Parties shall respond promptly to such requests for information and consultations.

Article 19 Committee on Trade in Goods

str. 431. The Parties hereby establish a Committee on Trade in Goods consisting of representatives of the Parties. 2. The Committee on Trade in Goods may meet at the request of any Party or the FTA Joint Committee to consider any matter arising under this Chapter, or under:

- (a) Chapter 3 (Rules of Origin);
- (b) Chapter 4 (Customs Procedures and Trade Facilitation);
- (c) Chapter 5 (Sanitary and Phytosanitary Measures);
- (d) Chapter 6 (Standards, Technical Regulations and Conformity Assessment Procedures); and
- (e) Chapter 7 (Safeguard Measures).

str. 443. The functions of the Committee on Trade in Goods shall include:

- (a) monitoring and reviewing the implementation and operation of Chapter 2 (Trade in Goods);
- (b) identifying and recommending measures to promote and facilitate improved market access, including through consultations on the acceleration or improvement of tariff commitments under this Agreement;
- (c) addressing and minimising unnecessary barriers to trade in goods between the Parties, including those relevant issues on tariff and non-tariff measures, other than technical issues solely within the competence of another subsidiary body;
- (d) considering matters related to the classification of goods under the HS Code for the application of Annex 1 (Schedules of Tariff Commitments) and the transposition of each Party's Schedule in Annex 1 (Schedules of Tariff Commitments) following periodic amendments to the HS Code, in accordance with Article 8 (Transposition of Schedules of Tariff Commitments);
- (e) reviewing non-tariff measures covered by this Chapter with a view to considering the scope for additional means to enhance the facilitation of trade in goods between the Parties. The Committee on Trade in Goods shall submit to the FTA Joint Committee an initial report on progress in this work, including any recommendations, within two years of entry into force of the Second Protocol.

str. 45Any Party may nominate non-tariff measures for consideration by the Committee on Trade in Goods; - (f) discussing any other matter related to Chapter 2 (Trade in Goods), including the implementation and promotion of good regulatory practice on measures affecting trade in goods and exploring avenues for enhancing co-operation on the use of good regulatory practice and supply chain connectivity, as appropriate;
- (g) inviting, as agreed by all Parties, input to the Committee on Trade in Goods from businesses, including MSMEs and other stakeholders, on matters affecting trade in goods;
- (h) making publicly available information on its work programmes (including work on non-tariff measures), as agreed by all Parties;
- (i) receiving reports from, and reviewing the work of:
- (i) the ROO Sub-Committee established pursuant to Article 18 (Sub-Committee on Rules of Origin) of Chapter 3 (Rules of Origin);
- (ii) the SPS Sub-Committee established pursuant to Article 10 (Meetings Among the Parties on Sanitary and Phytosanitary Matters) of Chapter 5 (Sanitary and Phytosanitary Measures); and
- (iii) the STRACAP Sub-Committee established pursuant to Article 13 (Sub-Committee on Standards, Technical Regulations and Conformity Assessment Procedures) of Chapter 6 (Standards, Technical Regulations and Conformity Assessment Procedures); and

str. 46(j) reporting, as required, to the FTA Joint Committee. 4. The Committee on Trade in Goods may agree to establish subsidiary working groups or refer issues for consideration to the ROO Sub-Committee established pursuant to Article 18 (Sub-Committee on Rules of Origin) of Chapter 3 (Rules of Origin). 5. The Committee on Trade in Goods may hold its meetings in person, or by any other means as mutually determined by the Parties, and whenever necessary, invite relevant officials to its meetings.

Article 20 Application

str. 46Each Party shall take such reasonable measures as may be available to it to ensure observance of the provisions of this Chapter by the regional and local governments and authorities within its territories.

str. 473. Replace Chapter 3 (Rules of Origin) with:

RULES OF ORIGIN

Article 1 Definitions

str. 49The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation;
- (e) Generally Accepted Accounting Principles means those principles recognised by consensus or with substantial authoritative support in a Party,

- with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements.

str. 51manufactures, produces, processes or assembles a good;

- (o) production means methods of obtaining goods including growing, mining, harvesting, farming, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling;
- (p) Product-Specific Rules are the rules in Annex 3B (Product-Specific Rules) that specify that the materials used to produce a good have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy a regional value content criterion or a combination of any of these criteria; and
- (q) Proof of Origin means a proof of origin as set out in Rule 1 of Annex 3A (Operational Certification Procedures).

Article 2 Originating Goods

str. 511. For the purposes of this Chapter, a good shall be treated as an originating good if it is either:
2. (a) wholly produced or obtained in a Party as provided in Article 3 (Goods Wholly Produced or Obtained);
3. (b) not wholly produced or obtained in a Party provided that the good has satisfied the requirements of Article 4 (Goods Not Wholly Produced or Obtained); or
4. (c) produced in a Party exclusively from originating materials from one or more of the Parties,

and it meets all other applicable requirements of this Chapter.

str. 522. A good which complies with the origin requirements of Paragraph 1 will retain its eligibility for preferential tariff treatment if exported to a Party and subsequently re-exported to another Party.

Article 3 Goods Wholly Produced or Obtained

str. 53- international law 2 , by any vessel registered or recorded with a Party and entitled to fly the flag of that Party; - (g) goods produced on board any factory ship registered or recorded with a Party and entitled to fly the flag of that Party from the goods referred to in Subparagraph (f);
- (h) goods taken by a Party, or a person of a Party, from the seabed or beneath the seabed beyond the Exclusive Economic Zone and adjacent Continental Shelf of that Party and beyond areas over which third parties exercise jurisdiction under exploitation rights granted in accordance with international law; 3
- (i) goods which are:
- (i) waste and scrap derived from production and consumption in a Party provided that such goods are fit only for the recovery of raw materials; or
- (ii) used goods collected in a Party provided that such goods are fit only for the recovery of raw materials; and
- (j) goods produced or obtained in a Party solely from products referred to in Subparagraphs (a) to (i) or from their derivatives. 2 'International law' refers to generally accepted international law such as the United Nations Convention on the Law of the Sea . 3 'International law' refers to generally accepted international law such as the United Nations Convention on the Law of the Sea .

Article 4 Goods Not Wholly Produced or Obtained

str. 541. For the purposes of Article 2.1(b) (Originating Goods), a good shall qualify as an originating good of a Party if it satisfies all applicable requirements of Annex 3B (Product-Specific Rules). 2. Where Annex 3B (Product-Specific Rules) provides a choice of rule between a regional value content based rule of origin, a change in tariff classification based rule of origin, a specific process of production, or a combination of any of these, a Party shall permit the producer or exporter of the good to decide which rule to use in determining if the good is an originating good .

Article 5 Calculation of Regional Value Content

str. 541. For the purposes of Article 4 (Goods Not Wholly Produced or Obtained), the formula for calculating the regional value content will be either:

- (a) Direct Formula

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or

- (b) Indirect/Build-Down Formula

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where:

str. 55- (i) AANZFTA Material Cost is the value of originating materials, parts or produce that are acquired or self-produced by the producer in the production of the good;
- (ii) Labour Cost includes wages, remuneration and other employee benefits;
- (iii) Overhead Cost is the total overhead expense;
- (iv) Other Costs are the costs incurred in placing the good in the ship or other means of transport for export including, but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees and service charges;
- (v) FOB is the free-on-board value of the goods as defined in Article 1 (Definitions); and
- (vi) Value of Non-Originating Materials is the CIF value at the time of importation or the earliest ascertained price paid for all non-originating materials, parts or produce that are acquired by the producer in the production of the good. Nonoriginating materials include materials of undetermined origin but do not include a material that is self-produced. 2. The value of goods under this Chapter shall be determined in accordance with Article VII of GATT 1994 and the Agreement on Customs Valuation.

Article 6 Cumulative Rules of Origin

str. 551. Unless otherwise provided in this Agreement, goods and materials which comply with the origin requirements provided

str. 57Article) within 120 days after the date of entry into force of the Second Protocol. 6. A Party that has made a notification under Paragraph 5 may at any time notify the other Parties in writing through the FTA Joint Committee of its withdrawal of the notification. 180 days after the date of a Party's notification of withdrawal, Paragraph 2 shall apply with respect to that Party. 7. For greater certainty, for the purposes of Paragraph 2:
2. (a) production undertaken or value added that does not confer originating status to a non-originating material in the territory of a non-Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a Participating Party;
3. (b) production undertaken or value added that does not confer originating status to a non-originating material in the territory of a Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of a non-Participating Party; and
4.

str. 58(c) production undertaken or value added that does not confer originating status to a non-originating material in the territory of a non-Participating Party shall not contribute towards the originating content of a good or material for the purpose of determining the origin of a good or material finished in the territory of another nonParticipating Party.

Article 7 Minimal Operations and Processes

str. 58Where a claim for origin is based solely on regional value content, the operations or processes listed below, undertaken by themselves or in combination with each other, are considered to be minimal and shall not be taken into account in determining whether or not a good is originating:

- (a) ensuring preservation of goods in good condition for the purposes of transport or storage;
- (b) facilitating shipment or transportation;
- (c) packaging 5 or presenting goods for transportation or sale;
- (d) simple processes, consisting of sifting, classifying, washing, cutting, slitting, bending, coiling and uncoiling and other similar operations;
- (e) affixing of marks, labels or other like distinguishing signs on products or their packaging; and
- (f) mere dilution with water or another substance that does not materially alter the characteristics of the goods.

Article 8 De Minimis

str. 581. A good that does not satisfy a change in tariff classification requirement pursuant to Annex 3B (ProductSpecific Rules) will nonetheless be an originating good if:

- (a) (i) for a good, other than that provided for in Chapters 50 to 63 of the HS Code, the value

5 This excludes encapsulation which is termed 'packaging' by the electronics industry.

str. 59of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the FOB value of the good;

- (ii) for a good provided for in Chapters 50 to 63 of the HS Code, the weight of all nonoriginating materials used in its production that did not undergo the required change in tariff classification does not exceed 10 per cent of the total weight of the good, or the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the FOB value of the good; and
- (b) the good meets all other applicable criteria of this Chapter. 2. The value of such materials shall, however, be included in the value of non-originating materials for any applicable regional value content requirement.

Article 9 Accessories, Spare Parts, Tools and Instructional or Other Information Materials

str. 60For the purposes of determining the origin of a good, accessories, spare parts, tools and instructional or other information materials presented with the good shall be considered part of that good and shall be disregarded in determining whether all the non-originating materials used in the production of the originating good have undergone the applicable change in tariff classification, provided that:

- (a) the accessories, spare parts, tools and instructional or other information materials

presented with the good are not invoiced separately from the originating good; and

- (b) the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good. 2. Notwithstanding Paragraph 1, if the good is subject to a regional value content requirement, the value of the accessories, spare parts, tools and instructional or other information materials presented with the good shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good. 3. Paragraphs 1 and 2 do not apply where accessories, spare parts, tools and instructional or other information materials presented with the good have been added solely for the purpose of artificially raising the regional value content of that good, provided it is proven subsequently by the importing Party that they are not sold therewith.

Article 10 Identical and Interchangeable Materials

str. 60The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of Generally Accepted Accounting Principles of stock control applicable, or inventory management practice, in the exporting Party.

Article 11 Treatment of Packing Materials and Containers

str. 601. Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining the origin of any good.

str. 612. Packing materials and containers in which a good is packaged for retail sale, when classified together with that good, shall not be taken into account in determining whether all of the non-originating materials used in the production of the good have met the applicable change in tariff classification requirements for the good. 3. If a good is subject to a regional value content requirement, the value of the packing materials and containers in which the good is packaged for retail sale shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

Article 12 Indirect Materials

str. 61An indirect material shall be treated as an originating material without regard to where it is produced and its value shall be the cost registered in the accounting records of the producer of the good.

Article 13 Recording of Costs

str. 61For the purposes of this Chapter, all costs shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the Party in which the goods are produced.

Article 14 Direct Consignment, Transit and Transshipment

str. 62An originating good shall retain its originating status as determined under Article 2 (Originating Goods) if the following conditions have been met:

- (a) the good has been transported to the importing Party without passing through any non-Party; or - (b) the good has transited through one or more nonParties, provided that:
- (i) the good has not undergone subsequent production or any other operation outside the territories of the Parties other than unloading, reloading, storing, or any other operations necessary to preserve them in good condition or to transport them to the importing Party; and
- (ii) the good has not entered into commerce or free circulation in the non-Party.

Article 15 Proof of Origin

str. 62A claim that goods are eligible for preferential tariff treatment shall be supported by a Proof of Origin in accordance with Annex 3A (Annex on Operational Certification Procedures).

Article 16 Denial of Preferential Tariff Treatment

str. 62The Customs Authority of the importing Party may deny a claim for preferential tariff treatment when:

- (a) the good does not qualify as an originating good; or
- (b) the importer, exporter or producer fails to comply with any of the relevant requirements of this Chapter.

Article 17 Review and Appeal

str. 63The importing Party shall grant the right of appeal in matters relating to the eligibility for preferential tariff treatment to producers, exporters or importers of goods traded or to be traded between the Parties, in accordance with its laws, regulations and administrative practices.

Article 18 Sub-Committee on Rules of Origin

str. 631. For the purpose of the effective and uniform implementation of this Chapter, the Parties hereby establish a Sub-Committee on Rules of Origin (the 'ROO SubCommittee'). The functions of the ROO Sub-Committee shall include:

- (a) monitoring of the implementation and administration of this Chapter;
- (b) discussion of any issue that may arise in the course of implementation, including any matters that may have been referred to the ROO SubCommittee by the Committee on Trade in Goods established pursuant to Article 19 (Committee on Trade in Goods) of Chapter 2 (Trade in Goods) or the FTA Joint Committee;
- (c) discussion of any proposed modifications of the rules of origin under this Chapter; and
- (d) consultations on issues relating to rules of origin and administrative co-operation. 2. The ROO Sub-Committee shall consist of representatives of the Parties. It shall meet from time to time as mutually determined by the Parties.

Article 19 Consultations, Review and Modification

str. 631. The Parties shall consult regularly to ensure that this Chapter is administered effectively, uniformly and consistently in order to achieve the spirit and objectives of this Agreement. 2.

str. 64The FTA Joint Committee, upon recommendation of the Committee on Trade in Goods and the ROO Sub-Committee, may adopt revisions to the:

- (a) List of Data Requirements for inclusion in the Application for a Certificate of Origin and the Certificate of Origin, as set out in Appendix 3A.1 (List of Data Requirements); and
- (b) Minimum Data Requirements for Declaration of Origin, as set out in Appendix 3A.2 (Minimum Data Requirements - Declaration of Origin). 3. The List of Data Requirements and the Minimum Data Requirements for Declaration of Origin, and any subsequent revisions, adopted in accordance with Paragraph 2 shall be promptly published and shall come into effect on the date determined by the Parties through the FTA Joint Committee and on the basis of a report from the ROO Sub-Committee, through the Committee on Trade in Goods. 4. The FTA Joint Committee, upon recommendation of the Committee on Trade in Goods and the ROO Sub-Committee, shall adopt the transposition of Annex 3B (Product-Specific Rules) that is in the nomenclature of the revised HS Code following periodic amendments to the HS Code. Such transposition shall be carried out without impairing the existing commitments and shall be completed in a timely manner. The Parties shall promptly publish the transposition of Annex 3B (Product-Specific Rules) in the nomenclature of the revised HS Code.

str. 655. This Chapter may be reviewed and modified in accordance with Article 6 (Amendments) of Chapter 21 (Final Provisions) as and when necessary, upon request of a Party, and subject to the agreement of the Parties, and may be open to such reviews and modifications as may be agreed upon by the FTA Joint Committee.

Article 20 Electronic System for Origin Information Exchange

str. 65The Parties may develop an electronic system for origin information exchange to ensure the effective and efficient implementation of this Chapter in a manner jointly determined by the relevant Parties.

OPERATIONAL CERTIFICATION PROCEDURES

str. 65For the purpose of implementing Chapter 3 (Rules of Origin), the following operational procedures on the issuance and verification of Proofs of Origin and other related administrative matters shall be observed by each Party.

Rule 1

str. 651. Any of the following shall be considered as a Proof of Origin:
2. (a) a Certificate of Origin issued by an Issuing Authority/Body in accordance with this Annex;
3.

str. 66(b) a Declaration of Origin by an approved exporter in accordance with Paragraph 1(a) of Rule 14; or
4. (c) a Declaration of Origin by an exporter or producer in accordance with Paragraph 1(b) of Rule 14,

based on available information that the good is originating. 2. Australia, Brunei Darussalam, Indonesia, Malaysia, New Zealand, the Philippines, Singapore, Thailand and Viet Nam shall implement Paragraph 1(c) no later than 10 years after their respective dates of entry into force of the Second Protocol. Cambodia, Lao PDR and Myanmar shall implement Paragraph 1(c) no later than 20 years after their respective dates of entry into force of the Second Protocol. 3. Notwithstanding Paragraph 2, a Party may extend its transition period, by up to a maximum of 10 years, in which to implement Paragraph 1(c), by notifying the Committee on Trade in Goods of that decision. 4. The Parties shall commence a review of this Rule on the date of entry into force of the Second Protocol for all Parties. This review will consider the introduction of Declaration of Origin by an importer as a Proof of Origin.

str. 675. A Proof of Origin shall:

- (a) be in hardcopy, or any other medium, including electronic format as notified by an importing Party;
- (b) specify that the good is originating and meets the requirements of this Annex; and
- (c) contain at least the information set out in Appendix 3A.1 (List of Data Requirements) or Appendix 3A.2 (Minimum Data Requirements - Declaration of Origin), as applicable. 6. Each Party shall provide that a Proof of Origin remains valid for 12 months from the date on which it is issued or completed.

Rule 2

str. 67The Certificate of Origin shall be issued by an Issuing Authority/Body of the exporting Party. Details of the Issuing Authorities/Bodies shall be notified by each Party, through the ASEAN Secretariat, prior to the entry into force of this Agreement. Any subsequent changes shall be promptly notified by each Party, through the ASEAN Secretariat.

Rule 3

str. 671. The Issuing Authorities/Bodies shall provide the names, addresses, specimen signatures and specimens of the impressions of official seals of their respective Issuing Authorities/Bodies to the other Parties, through the ASEAN Secretariat. The Issuing Authorities/Bodies shall submit electronically to the ASEAN Secretariat the above information and specimens for dissemination to the other Parties. Any subsequent changes shall be promptly notified through the ASEAN Secretariat. 2. Any Certificate of Origin issued by a person not included in the list may not be honoured by the Customs Authority of the importing Party.

Rule 4

str. 67For the purpose of determining originating status, the Issuing Authorities/Bodies shall have the right to call for supporting documentary evidence or other relevant information to carry out any check considered appropriate in accordance with respective laws, regulations and administrative practices.

Rule 5

str. 681. The manufacturer, producer, or exporter of the good or its authorised representative shall apply in writing or by electronic means to an Issuing Authority/Body, in accordance with the exporting Party's laws, regulations and the Issuing Authority's/Body's procedures, requesting a pre-exportation examination of the origin of the good to be exported. 2. The result of the examination, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in issuing a Certificate of Origin for the good to be exported thereafter. 3. Pre-exportation examination need not apply to a good for which, by its nature, origin can be easily determined.

Rule 6

str. 68The manufacturer, producer, or exporter of the good or its authorised representative shall apply for the Certificate of Origin by providing appropriate supporting documents and other relevant information, proving that the good to be exported qualifies as originating.

Rule 7

str. 68The Issuing Authority/Body shall, to the best of its competence and ability, carry out proper examination, in accordance with the laws and regulations of the exporting Party or the procedures of the Issuing Authority/Body, upon each application for the Certificate of Origin to ensure that:

- (a) the application and the Certificate of Origin are duly completed and signed by the authorised signatory;
- (b) the good is an originating good in accordance with Article 2 (Originating Goods) of Chapter 3 (Rules of Origin);
- (c) other statements in the Certificate of Origin correspond to appropriate supporting documents and other relevant information; and
- (d) the information in Appendix 3A.1 (List of Data Requirements) is provided for the goods being exported.

Rule 8

str. 691. The format of the Certificate of Origin is to be determined by the Parties and it must contain the data requirements listed in Appendix 3A.1 (List of Data Requirements). 2. The Certificate of Origin shall comprise one original and two copies. 3. The Certificate of Origin shall:
2. (a) be in hardcopy, or any other medium, including electronic format as notified by an importing Party;
3. (b) bear a unique reference number separately given by each place or office of issuance;
4. (c) be in the English language; and
5. (d) bear an authorised signature and official seal of the Issuing Authority/Body. The signature and official seal may be applied electronically. 4. The original Certificate of Origin shall be forwarded by the exporter to the importer for submission to the Customs Authority of the importing Party. Copies shall be retained by the Issuing Authority/Body and the exporter. 5. Multiple goods declared on the same Certificate of Origin shall be allowed, provided that each good is originating in its own right.

Rule 9

str. 69To implement Article 2 (Originating Goods) of Chapter 3 (Rules of Origin), a Proof of Origin shall specify the relevant origin conferring criteria.

Rule 10

str. 69In circumstances where a Certificate of Origin contains incorrect information, the appropriate Issuing Authority/Body of the exporting Party may:

str. 70- (a) issue a new Certificate of Origin within 12 months from the date of the original Certificate of Origin and invalidate the original Certificate of Origin. The Certificate of Origin that is re-issued shall be valid for no longer than 12 months; or
- (b) make modifications to the Certificate of Origin by striking out the errors and making any additions or corrections. Any modifications shall be approved by a person authorised to sign the Certificate of Origin and certified by the appropriate Issuing Authority/Body. The modified Certificate of Origin shall retain its validity.

Rule 11

str. 701. Where a Certificate of Origin has not been issued prior to or at the time of shipment due to involuntary errors or omissions or other valid causes, or has been issued as a replacement of a Certificate of Origin containing incorrect information, a Certificate of Origin may be issued retroactively, but no later than 12 months from the date of shipment, bearing the words 'ISSUED RETROACTIVELY' . 2.

str. 71Subject to Rule 1, an intermediate Party's Issuing Authority/Body, approved exporter or exporter shall issue a back-to-back Proof of Origin, provided that:

- (a) one or more valid original Proof(s) of Origin or a certified true copy of a Certificate of Origin is presented;
- (b) the period of validity of the back-to-back Proof of Origin does not exceed the period of validity of the original Proof(s) of Origin;
- (c) for partial export shipments, the partial export quantity shall be shown instead of the full quantity of the original Proof(s) of Origin;
- (d) for consolidated export shipments, notwithstanding Subparagraph (b), the back-to-back Proof of Origin shall be issued by the intermediate Party and presented to the final importing Party within the validity period of the earliest expiry date of the original Proof(s) of Origin;
- (e) the intermediate Party shall ensure that the total quantity of goods re-exported under the partial or consolidated export shipments does not exceed the total quantity of goods of the original Proof(s) of Origin from the first

- exporting Party when approving the back-to-back Proof of Origin;

- (f) the consignment which is to be re-exported using the backto-back Proof of Origin does not undergo any further processing in the intermediate Party, except for repacking or logistics activities such as unloading, reloading, storing, consolidation or splitting up of the consignment, or labelling only as required by the laws, regulations, procedures, administrative decisions, and policies of the importing Party or any other operations necessary to preserve them in good condition or to transport them to the importing Party;
- (g) the back-to-back Proof of Origin contains relevant information from the original Proof(s) of Origin in accordance with Appendix 3A.1 (List of Data Requirements) and Appendix 3A.2 (Minimum Data Requirements - Declaration of Origin); and
- (h) the verification procedures in Rules 19 and 20 shall also apply to the back-to-back Proof of Origin.

Rule 12

str. 71In the event of theft, loss or destruction of a Certificate of Origin, the manufacturer, producer, exporter or its authorised representative may apply to the Issuing Authority/Body of the exporting Party for a certified true copy of the original Certificate of Origin. The copy shall:

- (a) be made on the basis of the export documents in their possession;
- (b) bear the words 'CERTIFIED TRUE COPY' ;
- (c) contain the same Certificate of Origin reference number and date of issuance of the original Certificate of Origin; and
- (d) be issued no later than 12 months from the date of issuance of the original Certificate of Origin.

Rule 13

str. 721. An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that the sales invoice was issued by a company located in a third country other than the AANZFTA exporting or importing country, provided that the good meets the requirements in Chapter 3 (Rules of Origin). 2. The words 'SUBJECT OF THIRD COUNTRY INVOICE (name of the first company issuing the third country invoice) ' shall appear on the Certificate of Origin.

Rule 14

str. 721. A Declaration of Origin referred to in Rule 1 may be completed by:
2. (a) an approved exporter within the meaning of Rule 15; or
3. (b) an exporter or a producer of the good, subject to Paragraphs 2 and 3 of Rule 1. 2. A Declaration of Origin shall:
5. (a) be completed in accordance with Appendix 3A.2 (Minimum Data Requirements - Declaration of Origin);
6. (b) be in the English language;
7. (c) bear the name and signature of the certifying person; and
8. (d) bear the date on which the Declaration of Origin was completed.

Rule 15

str. 721. Each Party shall provide for the authorisation of an exporter who exports goods under this Agreement as an approved exporter, in accordance with its laws and regulations. An exporter seeking such authorisation must apply in writing or electronically and must offer to the

satisfaction of the competent authority of the exporting Party all guarantees necessary to verify the originating status of the goods for which a Declaration of Origin is completed. The competent authority of an exporting Party may grant the status of approved exporter subject to any conditions which it considers appropriate, including the following:

str. 73- (a) that the exporter is duly registered in accordance with the laws and regulations of the exporting Party;
- (b) that the exporter knows and understands the rules of origin as set out in this Annex;
- (c) that the exporter has a satisfactory level of experience in export in accordance with the laws and regulations of the exporting Party;
- (d) that the exporter has a record of good compliance, measured by risk management of the competent authority of the exporting Party;
- (e) that the exporter, in the case of a trader, is able to obtain a declaration by the producer confirming the originating status of the good for which the Declaration of Origin is completed by an approved exporter and the readiness of the producer to co-operate in verification in accordance with Rules 19 and 20 and meet all requirements of this Annex; and
- (f) that the exporter has a well-maintained bookkeeping and record-keeping system, in accordance with the laws and regulations of the exporting Party. 2. The competent authority of an exporting Party shall:
- (a) make its approved exporter procedures and requirements public and easily available;
- (b) grant the approved exporter authorisation in writing or electronically;
- (c) provide the approved exporter an authorisation code which must be included in the Declaration of Origin; and
- (d) promptly include the information on the authorisation granted in the approved exporter database referred to in Paragraph 3.

str. 743. The ASEAN Secretariat shall be the custodian of the approved exporter database, which can be accessed online by the Parties. 4. An approved exporter shall have the following obligations:
2. (a) to allow the competent authority of an exporting Party access to the records referred to in Rule 25 and premises for the purposes of monitoring the use of an authorisation;
3. (b) to complete Declarations of Origin only for goods for which the approved exporter has been allowed to do so by the competent authority of an exporting Party and for which it has all appropriate documents proving the originating status of the goods concerned at the time of completing the declaration;
4. (c) to take full responsibility for all Declarations of Origin completed, including any misuse; and
5. (d) to promptly inform the competent authority of an exporting Party of any changes related to the information referred to in Subparagraph (b). 5. Each Party shall promptly include the following information on its approved exporters in the approved exporter database:

- (a) the legal name and address of the exporter;
- (b) the approved exporter authorisation code;
- (c) the issuance date and, if applicable, the expiry date of its approved exporter authorisation; and
- (d) a list of goods subject to the authorisation, at least at the HS Chapter level. Any change in the items referred to in Subparagraphs (a) to (d), or withdrawals or suspensions of authorisations, shall be promptly included in the approved exporter database. 6. Notwithstanding Paragraph 5, no Party shall be required to provide the information referred to in that Paragraph to the approved exporter database if it has established its own secure website, containing the above information, that is accessible to the Parties.

str. 757. The competent authority of the exporting Party shall monitor the use of the authorisation, including verification of the Declarations of Origin completed by an approved exporter, and withdraw the authorisation where the conditions referred to in Paragraph 1 are not met. 8. An approved exporter shall be prepared to submit at any time, on request of the customs authorities of the importing Party, all appropriate documents proving the originating status of the goods concerned, including statements from the suppliers or producers in accordance with the laws and regulations of the importing Party as well as the fulfilment of the other requirements of this Annex.

Rule 16

str. 751. An importing Party shall grant preferential tariff treatment in accordance with this Agreement to an originating good on the basis of a Proof of Origin. 2. Unless otherwise provided in Chapter 3 (Rules of Origin), an importing Party shall provide that, for the purposes of claiming preferential tariff treatment, the importer shall:
3. (a) make a declaration in its customs declaration that the good qualifies as an originating good;
4. (b) have a valid Proof of Origin in its possession at the time the declaration referred to in Subparagraph (a) is made; and
5. (c) provide an original or a certified true copy of the Proof of Origin to the importing Party, if required by the importing Party, at the time of import declaration. 3. Notwithstanding Paragraphs 1 and 2, the importing Party may not require a Proof of Origin for the purposes of claiming preferential tariff treatment if:
7.

str. 76(a) the customs value of the importation does not exceed US$200 or the equivalent amount in the importing Party's currency or any higher amount as the importing Party may establish based on its laws, regulations or administrative practices; or - (b) it is a good for which the importing Party has waived the requirement,

provided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party's laws and regulations governing claims for preferential tariff treatment under this Agreement. 4. The Customs Authority of the importing Party may require, where appropriate, the importer to submit supporting evidence that a good qualifies as an originating good, in accordance with the requirements of Chapter 3 (Rules of Origin). 5. The importer shall demonstrate that the requirements referred to in Article 14 (Direct Consignment, Transit and Transshipment) of Chapter 3 (Rules of Origin) have been met and provide such evidence on request of the Customs Authority of the importing Party.

Rule 17

str. 76The following time limits for the presentation of the Proof of Origin shall be observed:

- (a) the Proof of Origin shall be valid for a period of 12 months from the date of issue and must be submitted to the Customs Authority of the importing Party within that period;
- (b) where the Proof of Origin is submitted to the Customs Authority of the importing Party after the expiration of the time limit for its submission, such Proof of Origin shall still be accepted, subject to the importing Party's laws, regulations or administrative practices, when failure to observe the time limit results from force majeure or other valid causes beyond the control of the importer and/or exporter; and
- (c) the Customs Authority of the importing Party may accept such Proof of Origin, provided that the goods have been imported before the expiration of the time limit of that Proof of Origin.

Rule 18

str. 771. Each Party shall, subject to its laws and regulations, provide that where a good would have qualified as an originating good when it was imported into that Party, the importer of the good may, within a period specified by its laws and regulations, and after the date on which the good was imported, apply for a refund of any excess duties, deposit, or guarantee paid as the result of the good not having been granted preferential tariff treatment, on presentation of the following to the Customs Authority of that Party:
2. (a) a Proof of Origin and other evidence that the good qualifies as an originating good; and
3. (b) such other documentation in relation to the importation as the Customs Authority may require to satisfactorily evidence the preferential tariff treatment claimed. 2. Notwithstanding Paragraph 1, each Party may require, in accordance with its laws and regulations, that the importer notify the Customs Authority of that Party of its intention to claim preferential tariff treatment at the time of importation.

Rule 19

str. 771. The Customs Authority of the importing Party may verify the eligibility of a good for preferential tariff treatment in accordance with its laws, regulations or administrative practices. 2. If the Customs Authority of the importing Party has reasonable doubts as to the authenticity or accuracy of the information included in the Proof of Origin or other documentary evidence, it may:
3. (a) institute retroactive checking measures to establish the validity of the Proof of Origin or other documentary evidence of origin;
4.

str. 78(b) request information from the relevant importer of a good for which preferential tariff treatment was claimed; and - (c) issue written requests to the Issuing Authority/Body of the exporting Party for information from the exporter or producer. 1
3. A request for information in accordance with Paragraph 2(a) shall not preclude the use of the verification visit provided for in Rule 20. 4. The recipient of a request for information under Paragraph 2 shall provide the information requested within 90 days from the date the written request is made. 5. The Customs Authority of the importing Party shall provide written advice as to whether the goods are eligible for preferential tariff treatment to all the relevant parties within 60 days from receipt of information necessary to make a decision.

Rule 20

str. 781. If the Customs Authority of the importing Party wishes to undertake a verification visit, it shall issue a written request to the Issuing Authority/Body of the exporting Party at least 30 days in advance of the proposed verification visit. 2
2. If the Issuing Authority/Body of the exporting Party is not a government agency, the Customs Authority of the importing Party shall notify the Customs Authority of the exporting Party of the written request to undertake the verification visit. 3. The written request referred to in Paragraphs 1 and 2 shall at a minimum include:
4. (a) the identity of the Customs Authority issuing the request;
5. (b) the name of the exporter or the producer of the exporting Party whose good is subject to the verification visit;
6. (c) the date the written request is made;

1 The Customs Authority of the importing Party may also issue written requests directly to the approved exporter, exporter or producer in Australia or New Zealand. 2 The Customs Authority of the importing Party may also issue a written request to undertake a verification visit directly to the approved exporter, exporter or producer in Australia or New Zealand.

str. 79- (d) the proposed date and place of the visit; - (e) the objective and scope of the proposed visit, including specific reference to the good subject to the verification; and
- (f) the names and titles of the officials of the Customs Authority or other relevant authorities of the importing Party who will participate in the visit. 4. The Issuing Authority/Body of the exporting Party shall notify the exporter or producer of the intended verification visit by the Customs Authority or other relevant authorities of the importing Party and request the exporter or producer to:

- (a) permit the Customs Authority or other relevant authorities of the importing Party to visit their premises or factory; and
- (b) provide information relating to the origin of the good. 5. The Issuing Authority/Body shall advise the exporter or producer that, should they fail to respond by a specified date, preferential tariff treatment may be denied. 6. The Issuing Authority/Body of the exporting Party shall advise the Customs Authority of the importing Party within 30 days of the date of the written request from the Customs Authority of the importing Party whether the exporter or producer has agreed to the request for a verification visit. 7. The Customs Authority of the importing Party shall not visit the premises or factory of any exporter or producer in the territory of the exporting Party without written prior consent from the exporter or producer. 8. The Customs Authority of the importing Party shall complete any action to verify eligibility for preferential tariff treatment and make a decision within 150 days of the date of the request to the Issuing Authority/Body under Paragraph 1. The Customs Authority of the importing Party shall provide written advice as to whether goods are eligible for preferential tariff treatment to the relevant parties within ten days of the decision being made. 9. Parties shall maintain the confidentiality of information classified as confidential collected in the process of verification and shall protect that information from disclosure that could prejudice the competitive position of the person who provided the information. The information classified as confidential may only be disclosed to those authorities responsible for the administration and enforcement of origin determination. 3

Rule 21

str. 801. The Customs Authority of the importing Party may suspend preferential tariff treatment to a good that is the subject of an origin verification action under this Annex for the duration of that action or any part thereof. 2. The importing Party may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud. 3. In the event that a determination is made by the Customs Authority of the importing Party that the good qualifies as an originating good of the exporting Party, any suspended preferential tariff treatment shall be reinstated.

Rule 22

str. 80When the destination of any goods exported to a specified Party is changed after their export from the exporting Party, but before clearance by the importing Party, the exporter, manufacturer, producer or its authorised representative shall apply in writing to the Issuing Authority/Body for a new Certificate of Origin for the goods changing destination. The application shall include the original Certificate of Origin relating to the goods.

Rule 23

str. 80For the purpose of implementing Article 14 (b) (Direct Consignment, Transit and Transshipment) of Chapter 3 (Rules of Origin) where transportation is effected through the territory of any non-Party, relevant documents and evidence shall be provided upon request by the Customs Authority of the importing Party, which may include:

- (a) a Proof of Origin;

3 This Paragraph shall be read with reference to the confidentiality provisions of Article 5 (Confidentiality) of Chapter 21 (Final Provisions).

str. 81- (b) an invoice;
- (c) transport documents;
- (d) a packing list; and
- (e) in the case of storage, storage or customs documents.

Rule 24

str. 81The Customs Authority of an importing Party shall disregard minor discrepancies or errors, such as slight discrepancies between documents, omissions of information, typing errors or protrusions from the designated field, provided that these minor discrepancies or errors do not create doubt as to the originating status of the good.

Rule 25

str. 811. Each Party shall require that the Issuing Authority/Body, manufacturer, producer, exporter, importer and their authorised representatives maintain for a period of not less than three years after the date of exportation or importation, as the case may be, all records relating to that exportation or importation which are necessary to demonstrate that the good for which a claim for preferential tariff treatment was made qualifies for preferential tariff treatment. Such records may be in electronic form. 2. Information relating to the validity of the Proof of Origin shall be furnished upon request of the importing Party by an official or person authorised to sign the Proof of Origin and certified by the appropriate Issuing Authority/Body, exporter or producer. 3. Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of Proofs of Origin purposes only. 4

4 This Paragraph shall be read with reference to the confidentiality provisions of Article 5 (Confidentiality) of Chapter 21 (Final Provisions).

Rule 26

str. 82When it is suspected that fraudulent acts in connection with a Proof of Origin have been committed, the government authorities concerned shall co-operate in the action to be taken in the Party concerned against the persons involved, in accordance with the Party's laws and regulations.

Rule 27

str. 82Originating goods which are in the process of being transported from the exporting Party to the importing Party, or which are in temporary storage in a bonded area in the importing Party, should be accorded preferential tariff treatment if they are imported into the importing Party on or after the date of entry into force of this Agreement, subject to the submission of a Certificate of Origin issued retroactively to the Customs Authority of the importing Party and subject to laws, regulations or administrative practices of the importing Party.

Rule 28 5

str. 821. In the case of a dispute concerning origin determination, classification of goods or other matters, the government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Parties for information. 2. If no settlement can be reached bilaterally, the dispute may be referred to the ROO Sub-Committee established pursuant to Article 18 (Sub-Committee on Rules of Origin) of Chapter 3 (Rules of Origin). 5 This Rule is without prejudice to a Party's rights under Chapter 20 (Consultations and Dispute Settlement).

APPENDIX 3A.1

LIST OF DATA REQUIREMENTS

MINIMUM DATA REQUIREMENTS - DECLARATION OF ORIGIN

str. 84The minimum data to be included in a Declaration of Origin are:

1. the exporter's name and address;
2. the producer's name and address, if known;
3. the importer's or consignee's name and address;
4. a description of the goods and the HS Code of the goods (six-digit level);
5. in the case of an approved exporter, the authorisation code or identification code of the exporter or producer;
6. the unique reference number;
7. the origin conferring criterion;
8. certification by an authorised signatory that the goods specified in the Declaration of Origin meet all the relevant requirements of Chapter 3 (Rules of Origin);
9. the country of origin;
10. the FOB value, if the regional value content origin conferring criterion is used;
11. the quantity of the goods;
12. in the case of a back-to-back Declaration of Origin, the original Proof of Origin reference number, date of issuance, country of origin of the first exporting Party, and, if applicable, approved exporter authorisation code of the first exporting Party.

Headnote to the Annex

str. 1823.06 | | ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05. - Of cotton seeds | |
| | 2306.10 | | RVC(40) or CTH |
| | 2306.20 | - Of linseed | RVC(40) or CTH |
| | 2306.30 | - Of sunflower seeds | RVC(40) or CTH |
| | | - Of rape or colza seeds: | |
| | 2306.41 | -- Of low erucic acid rape or colza seeds | RVC(40) or CTH |
| | 2306.49 | -- Other | RVC(40) or CTH |
| | 2306.50 | - Of coconut or copra | RVC(40) or CTH |
| | 2306.60 | - Of palm nuts or kernels | RVC(40) or CTH |
| | 2306.90 | - Other | RVC(40) or CTH |
| 23.07 | 2307.00 | Wine lees; argol. | RVC(40) or CTH |
| 23.08 | 2308.00 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. | RVC(40) or CTH |

| Column 1| Column 2 | Column 3 | Column 4 |

| HS Code 2022 | HS Code 2022 | | |
| Heading | Sub-Heading | Product Description | Product-Specific Rules |
| 23.