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Article 4.27
Granting Preferential Tariff Treatment
1. Preferential tariff treatment under this Agreement shall be applied to originating goods that satisfy the requirements of this Chapter.
2. Customs authorities of the importing Party shall grant preferential tariff treatment to originating goods of the exporting Party provided that:
(a) importing goods satisfy the origin criteria referred to in Article 4.3 (Origin Criteria);
(b) the declarant complies with the requirements of this Chapter; and
(c) a valid and duly completed original Certificate of Origin (or Declaration of Origin) has been submitted in accordance with the requirements of Section B to the customs authorities of the importing Party.
3. Notwithstanding paragraph 2, where the customs authorities of the importing Party have a reasonable doubt as to the origin of the goods for which preferential tariff treatment is claimed or the authenticity of the submitted Certificate of Origin (or Declaration of Origin), such customs authorities may suspend or deny the application of preferential tariff treatment to such goods. However, the goods can be released in accordance with the requirements of such Party's laws and regulations.
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