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Article 4.19
Claim for Preferential Tariff Treatment
1. For the purposes of obtaining preferential tariff treatment in accordance with Article 2.6 (Elimination and Reduction of Customs Duties), the declarant shall submit a Certificate of Origin (Form EAS) in paper form to the customs authorities of the importing Party, in accordance with the requirements of this Section, except in circumstances stipulated in Articles 4.20 (Declaration of Origin) and 4.21 (Waiver of Documentary Proof of Origin).
2. The Certificate of Origin submitted to the customs authorities of the importing Party shall be an original, valid and in conformity with the format as set out in Annex 4 - 1 (Certificate of Origin (Form EAS)) and shall be duly completed in the English language in accordance with the requirements set out in Annex 4 - 2 (Instructions for Completing a Certificate of Origin (Form EAS)).
3. The Certificate of Origin shall be valid for a period of twelve (12) months from the date of issuance and shall be submitted to the customs authorities of the importing Party within that period but not later than the release of goods, except in the circumstances stipulated in paragraph 5.
4. When the interested Parties use in trade between them the Electronic Certification System (hereinafter referred to as "ECS") as provided by Article 4.32 (Electronic Certification System), the hard copy of a Certificate of Origin shall not be required. In this case, the date and number of such Certificate of Origin shall be specified in the import customs declaration.
5. If the importer is not in possession of a Certificate of Origin at the time of importation, the importing Party shall either impose the applied Most-Favoured-Nation customs duty or require payment of a deposit on the imported goods, where applicable. In such a case, the importer may make a claim for preferential tariff treatment and refund of either any excess customs duty or deposit paid within twelve (12) months from the time of registration of the import customs declaration in accordance with the laws and regulations of the importing Party provided that all requirements of Article 4.27 (Granting Preferential Tariff Treatment) have been met.
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