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other documentation, other than that generally required for
customs clearance purposes, to the relevant administrative
body of the importing Party as a prior condition for
importation into the territory of the importing Party; and

(f) originating good means a good that qualifies as an
originating good in accordance with Chapter 3 (Rules of
Origin).

Article 2.2: Scope

Except as otherwise provided in this Agreement, this Chapter shall apply
to trade in goods among the Parties.

Article 2.3: National Treatment on Internal Taxation and Regulation

Each 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 is incorporated into and made part of this Agreement,
mutatis mutandis.

Article 2.4: Reduction or Elimination of Customs Duties

1. Except as otherwise provided in this Agreement, each Party shall
reduce or eliminate its customs duties on originating goods of
other Parties in accordance with its Schedule in Annex I
(Schedules of Tariff Commitments).

2. For greater certainty, in accordance with the WTO Agreement,
originating goods of other Parties shall be eligible, at the time of
importation, for the most-favoured-nation applied rate of customs
duty for those goods in a Party, where that rate is lower than the
rate of customs duty provided for in that Party’s Schedule in
Annex I (Schedules of Tariff Commitments). Subject to its laws
and regulations, each Party shall provide that an importer may
apply for a refund of any excess duty paid for a good if the
importer did not make a claim for the lower rate at the time of
importation.

3. Further to subparagraph 1(b) of Article 4.5 (Transparency), each
Party shall make publicly available any amendments to its most-
favoured-nation applied rate of customs duty, and the latest

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