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(c) contain the same Certificate of Origin number and date as
the original Certificate of Origin; and (d) the consignment which is to be re-exported using the back-
to-back Proof of Origin does not undergo any further
(d) be endorsed with the words “CERTIFIED TRUE COPY”. processing in the intermediate Party, except for repacking
or logistics activities such as unloading, reloading, storing,
splitting up of the consignment, or labelling only as required
Article 3.18: Declaration of Origin by the laws, regulations, procedures, administrative
decisions, and policies of the importing Party, or any other
1. A Declaration of Origin referred to in Article 3.16 (Proof of Origin) operations necessary to preserve a good in good condition
may be completed by: or to transport a good to the importing Party;
(a) an approved exporter within the meaning of Article 3.21 (e) for partial export shipments, the partial export quantity shall
(Approved Exporter); or be shown instead of the full quantity of the original Proof of
Origin, and the total quantity re-exported under the partial
(b) an exporter or a producer of the good, subject to shipment shall not exceed the total quantity of the original
paragraphs 2 and 3 of Article 3.16 (Proof of Origin). Proof of Origin; and
2. A Declaration of Origin shall: (f) information on the back-to-back Proof of Origin includes
the date of issuance and reference number of the original
(a) be completed in accordance with Annex 3B (Minimum Proof of Origin.
Information Requirements);
2. The verification procedures referred to in Article 3.24 (Verification)
(b) be in the English language; shall also apply to the back-to-back Proof of Origin.
(c) bear the name and signature of the certifying person; and
Article 3.20: Third-Party Invoicing
(d) bear the date on which the Declaration of Origin was
completed. An importing Party shall not deny a claim for preferential tariff treatment
for the sole reason that an invoice was not issued by the exporter or
producer of a good provided that the good meets the requirements in
Article 3.19: Back-to-Back Proof of Origin this Chapter.
1. Subject to Article 3.16 (Proof of Origin), an issuing body, approved
exporter, or exporter of an intermediate Party may issue a back- Article 3.21: Approved Exporter
to-back Proof of Origin provided that:
1. Each Party shall provide for the authorisation of an exporter who
(a) a valid original Proof of Origin or its certified true copy is exports goods under this Agreement as an approved exporter, in
presented; accordance with its laws and regulations. An exporter seeking
such authorisation must apply in writing or electronically and must
(b) the period of validity of the back-to-back Proof of Origin offer to the satisfaction of the competent authority of the exporting
does not exceed the period of validity of the original Proof Party all guarantees necessary to verify the originating status of
of Origin; the good for which a Declaration of Origin is completed. The
competent authority of an exporting Party may grant the status of
(c) the back-to-back Proof of Origin contains relevant approved exporter subject to any conditions which it considers
information from the original Proof of Origin in accordance appropriate, including the following:
with Annex 3B (Minimum Information Requirements);
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