Статья 4.28. Отказ в льготном тарифном режиме / Article 4.28. Denial of Preferential Tariff Treatment

Article 4.28
Denial of Preferential Tariff Treatment

1. Where the goods do not meet the requirements of this Chapter or where the importer or exporter fails to comply with the requirements of this Chapter, the customs authorities of the importing Party may deny preferential tariff treatment and recover unpaid customs duties in accordance with the importing Party's laws and regulations.

2. The customs authorities of the importing Party may deny preferential tariff treatment if:

(a) the goods do not meet the requirements of this Chapter to consider them as originating in the exporting Party;

(b) the other requirements of this Chapter are not met, including:

(i) the requirements of Article 4.11 (Direct Consignment); or

(ii) the format as set out in Annex 4 - 1 (Certificate of Origin (Form EAS)) in which the documentary proof of origin is to be submitted, or the requirements set out in Annexes 4 - 2 (Instructions for Completing a Certificate of Origin (Form EAS)) or 4 - 3 (Declaration of Origin);

(c) the verification procedures undertaken under Articles 4.33 (Verification of Origin) and 4.34 (Verification Visit) are unable to determine the origin of the goods or indicate the inconsistency of the origin criteria;

(d) the verification authority of the exporting Party has confirmed that the Certificate of Origin had not been issued (for instance, the Certificate of Origin had been forged) or had been annulled (withdrawn);

(e) the customs authorities of the importing Party receive no reply within a maximum of six (6) months after the date of a verification request made to the verification authority of the exporting Party, or the response to the request does not contain sufficient information to conclude whether the goods originate in a Party; or

(f) the customs authorities of the importing Party within sixty (60) days from the date of the notification, stipulated in paragraph 2 of Article 4.34 (Verification Visit), do not receive a written consent from the verification authority of the exporting Party, pursuant to paragraph 4 of Article 4.34 (Verification Visit), for conducting a verification visit or receive a refusal to conduct such verification visit.

3. In cases as set out in subparagraph 2(b), the customs authorities of the importing Party are not required to make a verification request, as provided in Article 4.33 (Verification of Origin), to the verification authority of the exporting Party for the purposes of making decisions on denial of preferential tariff treatment.