RESTRICTEDWORLD TRADE
ORGANIZATIONG/RO/W/26
25 March 1998
(98-1196)
Committee on Rules of Origin
IMPLEMENTATION OF ARTICLE 2(h) OF THE
AGREEMENT ON RULES OF ORIGIN
Note by the Secretariat
1. The Committee on Rules of Origin, at its meeting on 3 October 1997, mandated the
Secretariat to conduct a survey of Members' practices with reference to Article 2(h) as well as
paragraph 3(d) of Annex II of the Agreement.  Members were requested to provide the Secretariat to
the extent possible with the following information:
1. Where in the legislation of your country are the obligations arising from the above
mentioned provisions implemented?
2. Are origin assessments provided by the authorities of your country within 150 days
after receipt of a request?
3. How long after the date of issuing are origin assessments valid?4. What procedures have to be followed by exporters, importers or other persons to
obtain an advance origin assessment?
2. As agreed by the Committee, at its meeting on 16 March 1998, the Secretariat circulates
herewith information provided by Members by that date.G/RO/W/26
Page 2
REPLIES TO SURVEY
Australia
The rules for determining whether the goods are the production or manufacture of a country
are set out in Division 1A of the Customs Act 1901.
Australia is waiting for the necessary amendments to its Customs Act to pass through
Parliament for the obligations outlined in the above-mentioned provisions.  The amendments arebased on the requirements as outlined in the provision.
Bolivia
Reply to question 1:
At present these provisions are not implemented in our national legislation, which does not
provide for these obligations because our rules of origin are agreed bilaterally, in other words they are
preferential rules of origin.
Reply to question 2:
Our legislation does not prohibit obtaining an assessment within 150 days of receipt of a
request, provided preshipment inspection has been carried out.
Reply to question 3:
In most of the agreements signed, origin assessments are valid for 180 days.Reply to question 4:
For traded goods to be able to enjoy the preferential treatment agreed by the participants to an
agreement or treaty, the exporter or authorized declarant must attach a declaration certifying
compliance with the applicable origin requirements to the export documents, using the standard form
adopted in each agreement or treaty.
This declaration may be issued by the final producer or exporter of the goods concerned and
must in all cases be certified by a governmental department or trade association with legal personality
so authorized by the government of the exporting country.
Brazil
Article 2(h), reply to questions 1-4:
As Brazil already notified to the Committee on Rules of Origin, the current Brazilian
legislation does not provide for procedures related to non-preferential rules of origin.
Paragraph 3(d) of Annex II, reply to question 1:
In Decree 1560, dated 21 July 1995, which contains rules of origin valid for the Mercosur,
and in decrees 98836, dated 17 January 1990, and 98874, dated 24 January 1990, which contain the
rules of origin applicable to trade subject to agreements with countries of LAIA.G/RO/W/26
Page 3
Reply to question 2:
The rules applicable to Mercosur and to the agreements with countries of LAIA determine
that the certificate be issued as from the date of issuance of the invoice or in the next 60 days.  In the
case of Mercosur, the certificate may be issued, at the latest, ten working days after the shipment of
the goods.
Reply to question 3:
The rules applicable to Mercosur and to the agreements with countries of LAIA determine
that they remain valid for a period of 180 days.
Reply to question 4:
Under both regimes (Mercosur and LAIA) the request has to be accompanied by the
presentation of the invoice.  The issuance of a certificate prior to the commercial transaction is not
provided for.  In order to obtain the certificate, interested parties must present a request together with
an affidavit - or other equivalent legal document - signed by the final producer, which indicates thecharacteristics and components of the product and the processes for its production and:  (a) name of
the enterprise;  (b) address of enterprise and address of the production plant;  (c) denomination of the
product to be exported and indication of its tariff classification;  (d) FOB value of the final product;
(e) description of the production processes;  and (f) elements of proof that demonstrate what are the
components of the product, with an indication of the domestic products and of those with an origin inMercosul or in other countries.  Depending on the products, the CIF value and the percentage of
participation in the composition of the final product are to be provided.
Bulgaria
Reply to question 1:
The obligations arising from the provisions of Article 2(h) as well as paragraph 3(d) of
Annex II of the Agreement on Rules of Origin ar e implemented through Regulation of the Council of
Ministers No. 298/1996 on rules of origin of goods, in particular Article 24 of the Regulation (see
notification of the Republic of Bulgaria under Ar ticle 5.1 and paragraph 4 of Annex II of the
Agreement on Rules of Origin - document G/RO/N/17 of 10 April 1997).
Reply to question 2:
Article 24 of Regulation No. 298/1996 provides for the issuing of origin assessments by the
customs authorities.  The assessments according to this provision are issued as soon as possible but
not later than 150 days from receipt of a request.
Reply to question 3:
According to Article 24(h) the origin assessments are valid for three years from the date of
issuance provided that the facts and conditions, including the rules of origin, under which they have
been made remain comparable.
Reply to question 4:
The advance origin assessment is issued upon a written request of the importer, exporter or
other person involved.  In order to obtain an assessment, the party concerned should submit all theG/RO/W/26
Page 4
necessary elements (documentation, data information) in respect of the goods in question.  No specific
procedure is currently provided for.
Canada
Reply to question 1:
(i)  Non-preferential
Canada has implemented its obligations by administratively establishing procedures for
National Customs Rulings (NCR) in Department al Memorandum D11-11-1.  NCRs constitute
precedents and are published by the Department or are incorporated into the Departmental
Memorandum series for the guidance of importers.
(ii)  Preferential
Advance rulings are provided for in several preferential agreements.  Section 43.1 of the
Customs Act implements these obligations in Canadian law.
Reply to question 2:
(i)  Non-preferential
Advance rulings are issued no later than 150 days after the request has been received,
provided that all necessary elements have been submitted.
(ii)  Preferential
Advance rulings are issued within 120 days of receipt of complete information.
Reply to question 3:
(i)  Non-preferential
Rulings remain valid for three years provided  that the circumstances remain unchanged.
(ii) Preferential
Rulings remain in effect until modified or revoked.  Some rulings, due to the nature of the
request, may have a specified effective period but not less than three years.
Reply to question 4:
(i) Non-preferential
All requests for advance rulings must be submitted in writing, in English or French, and must
be signed by a person authorized by the requesting party to make the request.  The person who signsthe request must be knowledgeable of the issues raised in the request.  Information must be provided
which will enable the Department to issue an advance ruling.  The information provided may vary
depending on the nature of the request.G/RO/W/26
Page 5
With respect to a request for an advance ru ling for origin of the goods for MFN tariff
treatment, the tariff classification number of the goods which are to be imported to Canada must also
be submitted.  In addition, the tariff classification numbers of all major sub-assemblies and any
material whose source is outside a country accorded the MFN tariff treatment or any material for
which the origin is unknown must be submitted.
(ii) Preferential
The advance ruling request must be submitted in writing and must contain specific
information regarding the origin of the goods and marking.  Although not mandatory, it is suggested
that a departmental form on advance rulings be attached to expedite processing.
The advance ruling request should be sent to the Customs Trade Administration Service
Office in which the bulk of the importations are expect ed to occur.  If this cannot be determined, the
request should be sent to the Region in which most of the importers or potential importers for the
product are located.
Where all relevant information is provided and the request falls within the parameters of the
advance ruling programme, the Department wi ll issue an advance ruling to the applicant.
A number is assigned to the advance ruling which should be indicated on the Certificate of
Origin, the Canada customs invoice or in the description field of the entry document, in order to
receive the benefits of an advance ruling at time of importation.
Detailed guidelines and information on advance rulings for preferential purposes are outlined
in a publicly made available Departmental Memorandum on advance rulings.
Cyprus
Reply to question 1:
Cyprus has no rules of origin of its own.  The only origin rules it applies are those
incorporated in the Cyprus-EEC Association Agreement, which form council regulation (EEC)
No. 4264/88 of 13 December 1988 on the applicati on of the decision 1/88 of the EEC-Cyprus
Association Council amending as a consequence of the introduction of the harmonized system.
Nevertheless, Cyprus is willing and ready to adopt the new set of rules of origin which will be
prepared by the WTO as all the countries which have signed the GATT Agreement.
Reply to question 2:
The practice followed by the Cyprus Customs Authorities is that the origin assessments are
prepared as soon as possible depending on the particularity of each case, but within the period of
150 days after the receipt of a request.
Reply to question 3:
According to the EEC- Cyprus Association Agreement, and more particularly the Article 11
of the title "Definition of the concept of originating product", the validity of the origin assessment is
five months.G/RO/W/26
Page 6
Reply to question 4:
As to the procedures followed by exporters, importers or other persons to obtain an advance
origin assessment, there is no provision in the EEC-Cyprus Association Agreement.
Czech Republic
Reply to question 1:
The obligations arising from these provisions are implemented according to the Act
No. 13/1993 Coll., the Customs Code in the wordin g of Act No. 35/1993 and No. 113/1997 Coll.  The
conditions for issuing of the "binding origin information" are established in §46 of this law:
§46
Information on Customs Regulations
(1)  Any person may request information on customs regulations applying in a
particular case from the customs authorities.  If the request concerns goods of a commercial
nature, but does not bear any relation whatsoever to a specific intended import or exporttransaction, the customs authorities are not obliged to provide the information.
(2)  On the basis of a written request, the customs authorities shall issue a decision
pertaining to tariff classification of goods or the origin of goods (hereinafter "binding
information").  Attached to the request shall be necessary samples of the goods in question or,
if providing samples is not possible because of the nature of the goods, a graphicalrepresentation and a technical description of the goods.  Each request shall pertain to one type
of goods only.  If the customs authority processing the request asks for a professional
expertise or an analysis of the goods in order to be able to issue a correct decision, any costs
incurred in connection with such an expertise or analysis shall be borne by the applicant.
(3)  Binding information shall be issued not later than 150 days from the date the
request was received by the competent customs authority.
(4)  Binding information on tariff classification shall be binding only:
(a)  for the purpose of such goods in question,
(b)  for goods listed in a customs declara tion received after such binding information
was issued.
(5)  Binding information on origin of goods shall be binding only:
(a)  for the purpose of the determination of the origin of the goods in question,
(b)  for goods for which a preferential or non-preferential origin is to be determined
after such binding information was issued.
(6)  When using such binding information, the person to whom the binding
information has been issued must be able to prove that:
(a)  the goods listed in a customs declaration fully match the goods described in the
binding information on tariff classification, or
(b)  the goods in question and the circumst ances determining their origin fully match
the goods described in the binding information on origin of goods.
(7)  Binding information shall be binding for a period of:
(a)  six years in the case of binding information on tariff classification,G/RO/W/26
Page 7
(b)  three years in the case of binding information on origin of goods following the
date of issue thereof.
(8)  If binding information has been issued  on the basis of inaccurate, incomplete or
false data provided by the applicant, the Customs Office of issue shall cancel it.
(9)  Binding information shall be rendered null and void:
(a)  in the case of tariff classification or information:
1.  if it is in contradiction with respect to a legal standard which has come
into effect after the binding information was issued,
2.  if it is not in complete compliance with the interpretation of any of the
nomenclatures set forth in §58, letters (a) and (b), for reasons of a change to
the combined nomenclature, or the interpretation of tariff classification based
on comments and explanatory notes to the nomenclature of the Harmonized
System of Commodity Description and Coding;  the customs authorities shallbe obliged to notify the person to whom the binding information was issued
thereof,
3.  by notifying the person to whom the binding information was issued of its
cancellation.
(b)  in the case of goods origin information:
1.  if it is in contradiction with respect to a legal standard which has taken
effect after the binding information was issued, or an international agreement
signed after the binding information was issued,
2.  if it is not in compliance with explanatory notes and viewpoints adopted
with respect to international conventions and treaties governing thedetermination of the origin of goods;  customs authorities shall be obliged to
notify the person to whom the binding information was issued thereof,
(3)  by notifying the person to whom the binding information was issued of
its cancellation.
(10)  If binding information is rendered invalid for any of the reasons set forth in
paragraph 9, letter (a), Items 2 or 3, or letter (b), Items 2 or 3, the person to whom the binding
information was issued shall be entitled to use such binding information for a period of six
months following notification of the cancellation thereof, if he/she has signed a binding
contract of sale or purchase of goods on the basis of the information in question.  If binding
information is rendered invalid for any of the reasons listed in paragraph 9, letter (a), Item 1,or letter (b), Item 1, the period of time for which the binding information may be used shall be
determined by the legal standard with which the binding information in question is in
contradiction.
Reply to question 2:
Yes, the time-limit for issue of the origin assessment (BOI) is 150 days after receipt of the
request.
Reply to question 3:
The BOI is valid for three years.
Reply to question 4:
The origin assessment is issued on the basis of the written request submitted by an exporter,
an importer or any other person to the Customs Directorate.G/RO/W/26
Page 8
EC
Relevant information is to be found in the EU's legislation, as follows1:
- Council Regulation (EEC) No. 2013/92 establishing a Community Customs Code (published
in the Official Journal (OJ) of the EC, No. L302 of 19.10.1992, p.1)
- amended by:  Regulation (EC) No. 82/97 of the European Parliament and of the Council (OJ
No. L17 of 21.1.1997, p.1)
- Commission Regulation (EEC) No. 2454/93 layi ng down provisions for the implementation
of Council Regulation (EEC) No. 2913/92 esta blishing the Community Customs Code (OJ
No. L253 of 11.10.1993, p.1)
- amended by:  Commission Regulation (EEC) No. 12/97 (OJ No. L9 of 13.1.1997)
Reply to question 1:
The above Regulations are binding in all of the member states of the European Union, and are
incorporated into their national legislations.
Reply to question 2:
Article 7(1)(b) of amending Regulation (EC)  No. 12/97 (OJ No. L9 of 13.1.1997) stipulates
"a time-limit of 150 days from the date when the application was accepted".
Reply to question 3:
Binding origin information "shall be valid for a period of ... three years ... from the date of
issue" (Article 12(4) of amending Regula tion (EC) No. 82/97 (OJ No. L17 of 21.1.1997).
Reply to question 4:
The procedures for obtaining binding origin information, at a national level, are based on the
requirements of Article 12(1) of amending Regu lation (EC) No. 82/97 (OJ No. L17 of 21.1.1997) and
of Article 6 of amending Regulation (EC) No. 12/97 (OJ No. L9 of 13.1.1997).
Egypt
The following communication has been received from the Permanent Mission of Egypt:According to the system in Egypt, the c oncerned Authority for the issuance of the
certification of origin issues the export certificate of origin for one shipment, or more than one
shipment of the same kind of product, or different kinds of products to be shipped to one importer byone mean of freight, provided that all terms, conditions and documents are fulfilled.
With regard to the assessment of origin before trade in the goods concerned begins, the
information we received emphasized that this case has not yet been dealt with, and this system is
being studied for the time being.
                                                     
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Fiji
We wish to advise that currently, Fiji has no legislation governing the grace period on origin
assessments.  However, we are in the process of formulating the necessary legislation in this regard
and will revert to you as soon as it is available.
Hong Kong, China
This information relates only to non-preferential rules of origin as Hong Kong does not apply
preferential rules of origin.
Reply to question 1:
There is currently no legal provision in Hong Kong, China that specifically deals with the
fulfilment of Article 2(h) of the Agreement on Rules of Origin and paragraph 3(d) of Annex II
thereof.  The law only provides, inter alia, the au thority for the Director-General of Trade to issue
certificates of origin who has the discretion to lay down the specific criteria for the issue of
certificates of origin and to disseminate such in formation to all interested parties publicly.  To
discharge the obligations arising from the relevant provisions of the Agreement on Rules of Origin,
Hong Kong, China has taken all necessary steps by way of administrative means to ensure strict
adherence to the disciplines therein.
Reply to question 2:
Upon receipt of a request for origin assessment, the Trade Department of the Government of
the Hong Kong Special Administrative Region (HKSAR) will issue a substantive reply as soon as
possible but no later than 150 days from the date of receipt provided that all necessary information has
been furnished.
Reply to question 3:
An origin assessment will remain valid until a decision contrary to the assessment is made
and is made known to all parties concerned publicly.
Reply to question 4:
Any person may request the Trade Department to make an origin assessment of a particular
good without the need to advance any justifications.  The request should include all necessary
elements such as the raw materials/component parts used, detailed account of the manufacturingprocesses carried out within Hong Kong, China and beyond, etc.  Such service is provided free of
charge to any interested party.  The Trade Department  issues clear guidelines to the trade to facilitate
the making of enquiry on origin criteria.
Iceland
Reply to question 1:
The obligations arising from the above-mentioned provisions are implemented in the Customs
Law No. 55/1987, as amended by Law No. 69/1996.G/RO/W/26
Page 10
Reply to question 2:
Origin assessments shall be provided by customs authorities as soon as possible and no later
than 150 days after a request has been made.
Reply to question 3:
Specific provisions regarding the duration of validity of origin assessments do not exist.  The
assessments are valid for the products as they are described by the company or person requesting theassessment.  If the production changes, e.g. change of raw material, new production technique, etc.,
the assessment will be void.
Reply to question 4:
A written request shall be forwarded to the local director of customs by the
importer/exporter/interested party along with all relevant information and documentation concerning
the manufacturing of the product in question.  After the director of customs has issued the assessment
the enquirer can, if in disagreement with the assessment, appeal to the State Customs Board.
The same rules apply for preferential and non-preferential rules of origin.
Jamaica
Reply to question 1:
1.1 There is no legislation pertaining to the rules of origin for goods imported into Jamaica,
except for goods imported from member countries of the Caribbean Common Market (CARICOM)seeking CARICOM preferential treatment.
1.2 Therefore, Jamaica does not issue origin assessments and the validity of such is not
applicable.  The importer is required to submit an invoice and to declare on the Customs Entry form
the origin of the goods for Customs purposes.
1.3 Importation of goods from CARICOM member countries is governed by the Caribbean
Community the Common Market Act of April, 1991.  Under the Act goods are required to meet the
criteria of origin to be eligible for preferential entry and the importer must present to Customs a
Certificate of Origin issued by an authorized body of the exporting member territory (see attached
booklet
2).
Reply to question 2:
2.1 Exportation of textile and apparel products, on the other hand, is governed by the Trade
(Certificates of Jamaican Origin) Regulations, 1984, for which the criteria of origin set out the
conditions to be accorded Jamaican Origin status.
2.2 For these products, JAMPRO is required to undertake an origin assessment for goods
exported in accordance with the above-mentioned Regulations.  This is issued before shipment iseffected and is completed by JAMPRO well within 150 days of receipt of such request.  In fact, it is
done within five to ten working days.
                                                     
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2.3 In addition to this, JAMPRO provides adva nce origin assessment for the exportation of
products under the following preferential trade agreements/arrangements:
- CARICOM
- Caribbean Basin Initiative
-C A R I B C A N
- Generalized System of Preferences- CARICOM/COLOMBIA Trade Agreement
- CARICOM/VENEZUELA Trade Agreement
2.4 An exporter is required to submit a detailed description of the product, as well as a sample in
order to obtain an advance origin assessment for exportation of textile and apparel products.  For
exportation of products under the above trade agreements/arrangements, the exporter is required to
complete a product analysis detailing raw material input and other overhead costs which should be
submitted to JAMPRO along with copies of import entries and other invoices covering the purchaseof all raw materials.
Reply to question 3:
It should be noted that the Jamaican Tariff Schedule is single-columned, i.e. single-rated and
is based on the Common External Tariff of the Caribbean Common Market (see attached booklet2).
With the exception of goods imported from CARICOM,  products are subject to the same rate of duty
no matter where they originate.  Goods origina ting from CARICOM countries are entered at the
preferential rate of duty on the presentation of a CARICOM Certificate of Origin issued by the
exporting member country.  Without a Certificate of Origin, the importer would be required to deposit
a bond equivalent to one and a half times the rate of duty applicable and undertake to submit the
certificate of origin within three months or such period as prescribed by the Commissioner ofCustoms of the importing member country.
Japan
Reply to question 1:
(a) Paragraph 3 of Article 7 of the Customs Law says as follows:
"The Customs house shall endeavour to make an appropriate response to an enquiry
made by any person to pay Customs duty or any other party concerned as to the commodity
classification for the purpose of application of the Annexed Tariff Law (Tariff Schedule).
The applicable rate of Customs duty and value of Customs, etc., of the imported goods, are
necessary for making a declaration under paragraph 1."
(b) The order of No. 100 in 1972 of the Director-General, Customs and Tariff Bureau, Ministry
of Finance.  This order is provided for implementing the Customs Law (see the attached Annex3).
(c) The order of No. 1-10 of the Director of  Customs clearance division, Customs and Tariff
Bureau, Ministry of Finance.  As regards this order, please refer to reply 2 below.
                                                     
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Reply to question 2:
If a customs office cannot issue origin assessments within ten days after a request for rules of
origin, the Customs authority explains the situation including the reason why the origin assessments
cannot be issued to importers concerned under an order of the Director of Customs clearance division,
Customs and Tariff Bureau, Ministry of Finance.
Reply to question 3:
Origin assessments remain valid for three years under an order of the Director-General,
Customs and Tariff Bureau, Ministry of Finance.
Reply to question 4:
When an enquirer wishes a response in writing, he is required to submit to the Director-
General of Customs an "Enquiry Document concerning Advance Classification Ruling on the Origin"
(Customs Form C-1000-2).  However, in the case the enquiry document cannot be used, the enquirer
can submit an enquiry in another appropriate form.
Korea
Reply to question 1:
Korea's non-preferential origin system is regulated by the Foreign Trade Law and more
specifically by the Enforcement Decree of the Foreign Trade Law and its implementing regulations.
Korea has two preferential rules of origin:  both are related to the Bangkok Agreement and theAgreement on the Global System of Trade Preferen ces among Developing Countries (GSTP).  With
regard to Korea's preferential origin system, its related provisions are included in the Customs Law,
and more precisely in the Enforcement Decree of the Customs Law and its implementing regulations.
Reply to question 2:
Under the legislation mentioned above, traders, sellers or other groups (hereinafter referred to
as "requesting parties") may request a determination of the origin of an imported good to the Ministry
of Trade, Industry and Energy, in the case of non-pref erential origin, or to the Customs Office, in the
case of preferential origin.  Requests for the determination of origin are accepted before trade is made
and may be accepted at any later point in time.
When requesting the determination of the origin of goods, a party must submit request forms
which contain information on HSK (Harmonized Syst em of Korea) numbers, name of good including
model number, reasons for request, requester's opinion on the origin and, if necessary, a sample of the
good or goods in question.  Upon receiving the request, the Ministry of Trade, Industry and Energy or
the Customs Office (hereinafter referred to as the "authorities concerned") shall give its evaluation of
the origin to the requesting party within 60 days after receipt of the request.
In case a requesting party wishes to challenge the determination of origin, it may submit a
complaint to the authorities concerned within 30 days after having acknowledged the evaluation
provided by such authority.  Upon receiving the comp laint, the authorities concerned shall transfer the
case to the Committee of Origin Determination an d notify the results to the complainant within
150 days after having received the complaint.G/RO/W/26
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When it is impossible to make a determination due to insufficient information submitted by
the complainants, the authorities concerned may request them to provide the adequate missing
information.  They may disregard their request/complaints if they fail to do so within a given period
of time.
Reply to question 3:
Although Korean legislation does not explicitly stipulate a validity period, it is understood
that assessments shall remain valid as long as the facts and conditions, including the rules of origin,
under which they have been made remain comparable.
Maldives
We would like to inform you that the issuing authority does not issue certificates of origin
based on the condition that the goods are exported within a specific time nor do they issue certificates
of origin on the assumption that the goods will be exported in the future.
The authorities do not issue certificates of origin to goods that are not prepared for exports
either.
Certificate of origin is only issued when the goods are fully prepared for export and thus
brought to the notice of the customs.
Macau
Reply to question 1:
For the purpose of correspondence with the precepts of the WTO Agreement, Macau
Government enacted the Ordinance No. 66/95/M of 18/12/95 (see Annex4) that regulates the
Territory's trading activities, in which from article 31 to 36 especially provide for the matter of
certificates of origin.
A subsidiary legislation Portaria No. 28/96/M of 12/02/96 (see Annex4) also regulates the
administrative rulings of general application relating to documentation of Macau's origin (C.O. and
GSP-Form A).
However, only producers or producers/exporters who are registered in the Macau Economic
Services can obtain an advance of origin assessment.
Reply to question 2:
Pursuant to Portaria No. 28/96/M of 12/02/96, for the textile and apparel products not
included in the Outward Processing Arrangement (in Portuguese, Processo Produtivo no Exterior
(PPE) - see Annex4), or other non-textile and apparel products, the origin assessment is provided
within 15 days.  For textile and apparel products included in the Outward Processing Arrangement
(PPE) origin assessments are provided within two working days after receipt of a request.
                                                     
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Reply to question 3:
Pursuant to provisions of paragraph 2 of article 12 of the Subsidiary Legislation Portaria
No. 28/96/M, the valid time of the approved origin assessments is one year.
Reply to question 4:
In Macau legislation, it has no administrative rulings relative to obtaining in advance origin
assessment, for the request from the importer and other persons.
Pursuant to the provisions of paragraph 1 of article 12 of the Subsidiary Legislation Portaria
No. 28/96/M, the request of Macau origin assessm ent (C.O. and GSP-Form A) for those products not
included in the Outward Processing Arrangement (PPE ) or other non-textile and apparel products, the
producer or producer/exporter registered in the Macau Economic Services should submit a specific
form (Formular Form - see Annex4) at least 15 days in advance of the production.  If all necessary
elements have been submitted, the Formular Form shall be approved within such period of time.
Then, prior to the export of goods, the exporter should apply the issue of certificate of Macau originwhich takes two working days for the approval.
For textile and apparel products included in the Outward Processing Arrangement (PPE)
which do not require the submission of Formular Form , the exporter could directly apply for the issue
of Macau's origin certificate before the export of the merchandise.  If everything is in order, approval
will be given within two working days after a receipt of a request.
Remark:  The application for the issue of certificate of foreign origin shall be submitted by the
exporter or exporter/importer duly registered in the Macau Economic Services, at least three working
days before the departure date of the vessel concerned.  If everything is in order, approval will be
given within three working days after receipt of a request.
Mauritius
Reply to question 1:
The obligations relating to the origin of goods are covered by the Customs Tariff
Regulations 1989.  It should however be noted that this legislation covers only rules of origin
compliance for Customs Tariff preferences.
Reply to question 2:
Assessment for goods destined  to the EU under the Lomé Convention is carried out
immediately upon receipt of an application for an EUR1 Certificate and all relevant documents.
Reply to question 3:
Origin assessments are valid for a period of six months to one year.Reply to question 4:
Interested parties are required to submit all relevant documents for origin assessment to a
certified Accountant who calculates the necessary value added for products to qualify as originating.
The Accountant, once satisfied that the goods qualify as originating, issues a Certificate ofG/RO/W/26
Page 15
Assessment to the competent Authorities together wi th an annex showing the costing of the products.
This Certificate, as mentioned earlier, remains valid for a period of six months to one year.
Morocco
Reply to question 1:
The procedures provided for in Morocco are in conformity with the provisions of Article 2(h)
and Annex II, paragraph 3(d).
Reply to question 2:
The Customs Administration gives priority to processing origin assessment applications.
When all the information has been submitted, in almost all cases the reply is sent by fax to the
applicant on the same day.  The 150-day time-limit is thus complied with.
Reply to question 3:
Origin assessments remain valid until a decision to the contrary is made when the provisions
of the text establishing them are reviewed or possibly where there is a judicial decision modifyingthem.
Reply to question 4:
There is no specific procedure for obtaining an advance origin assessment.  The information
is communicated to traders at their request during  direct consultations or on written application.
New Zealand
These replies apply only to preferential rules of origin;  New Zealand does not apply
non-preferential rules of origin.
Reply to question 1:
The legislation implementing the obligations arising from the provisions of paragraph 3(b) to
Annex II of the Agreement is contained in Part  IX (Customs Rulings) to the Customs and Excise
Act 1996.  In the legislation, the term "Customs  Ruling" incorporates "an origin assessment".
Reply to question 2:
Yes, origin assessments are provided by New Zealand Customs Service (Customs) within
150 days.  This time of 150 days is prescribed under the Customs and Excise Regulations 1996
(regulation 73).  Note that this statutory time-frame commences from the date of receipt by Customsof:
(a) A properly completed application;
(b) Any sample required (although the need for a sample can be waived depending on the
circumstances relating to the good);
(c) All information required in order to consider the application;  and(d) The accompaniment of the fee.G/RO/W/26
Page 16
Reply to question 3:
Origin assessments are valid for three years from the date of issuing, however, there are
statutory requirements where the origin assessment ceases before the three-year maximum is reached.
These are:
(a) The date on which any information on which the origin assessment was made ceases to be
correct in all material respects;
(b) The date of a material change in any of the information or facts on which the origin
assessment was made;
(c) The date of a material change in the Tariff Act 1988, or to the Third Schedule to the Customs
and Excise Act 1996, or to any applicable regulations made under the Tariff Act or the
Customs and Excise Act 1996, if that date occurs prior to importation or manufacture of the
relevant goods, as the case may be;
(d) The date on which any of the conditions to which the origin assessment was made subject
cease to be met or complied with;
(e) The date of a failure to satisfy the requirement of Customs where Customs seeks to confirm
that the facts or information on which the origin assessment was made remain correct;  and
that any conditions on which the origin assessment was made have been complied with;  or
(f) The date of expiry of three years from the date that notice of the origin assessment, or any
amendment to that origin assessment is given to the applicant.
Also, an origin assessment does not come into effect if:
(i) Information on which it was made was not correct in all material respects;  or
(ii) A material change has occurred in any information or facts on which it was made.
Reply to question 4:
The applicant for an origin assessment must apply for the assessment on the specified
prescribed form.  The application must contain full supporting documentation to establish that the
goods for which an assessment is sought meet the particular preferential rules of origin criteria as set
out in the appropriate provisions of the Customs and Excise Regulations 1996.  The application must
be completed in full in all material detail.
The application must also be supported by the fee for an origin assessment which is currently
set at a flat rate of NZ$40.00 (GST inclusive) in respect of the good.
Norway
Reply to question 1:
The work-plan of the Norwegian administration has been to await the implementation of the
harmonized WTO non-preferential rules of origin before introducing a complete new set of provisions
for binding origin assessments.
According to the present system for which the basis is provided for by the principles laid
down in Norwegian Administrative Law and Customs regulations as well as in the hierarchic division
of work between the Ministry of Finance and the Norwegian customs administration, all requests for
an assessment of relevant questions within the customs field have to be addressed and responded to by
the responsible body within a reasonable period of time.  This general approach also includes origin
assessments - both the preferential and non-preferential sector.G/RO/W/26
Page 17
Reply to question 2:
Provided all necessary elements have been submitted, requests for origin assessments are
normally responded to within a period of 60 days.
Reply to question 3:
Origin assessments given by the Customs administration are based on the current legislation
(origin rules) and the information/documentation presented by the person/company making therequest.  The assessment is valid for that company.
For the time being there is no special time limit of validity of such an assessment.  However,
if there is a factual change in the product specific ations etc. compared to information given in the
request, or in the rules of origin themselves, then the assessment could no longer be considered valid
for that product.
Reply to question 4:
Any person with a justifiable cause may approach the central customs authorities for an
assessment of the origin of a given product.  Requests must be made in writing.  All necessary
detailed information and documentation regarding the product concerned must be provided in orderfor the customs administration to be able to make a proper evaluation of the originating status of the
product concerned.
Peru
Reply to question 1:
Peru applies both preferential and non-preferential rules of origin.  In the case of preferential
rules of origin, the origin of the product is accredited by the exporting country through certificates of
origin issued by government representations or entities to which they have delegated this function.These certificates are subject to verification and control in the importing country in accordance with
the applicable rules of origin:  under these rules, in the event of doubt as to the genuineness or
shortcomings in the filling-in of the certificates of origin, the required information is requested from
the importer or exporting country in order to form an opinion as to origin, which may either be
definitive or be referred to a higher body as provided for in the applicable Trade Agreement.  In thecase of non-preferential rules of origin, this is required in the case of application of anti-dumping
duties, where the procedures are similar to those described in the case of preferential origin, with the
difference that the applicable rules of origin are those determined by the competent governmental
body.
Thus, taking assessments to mean these opinions, the customs authorities issue origin
assessments based on certificates of origin and other necessary documentation described above in
accordance with the procedures provided for in the agreements signed by Peru and in the national
legislation.  By way of reference we cite some legal provisions published in the Official Gazette, "El
Peruano", relating to the possibility of issuing or igin assessments following the approval of the WTO
Agreement:
- Legislative Resolution No. 26407, published on 18 December 1994, approving the
"Agreement Establishing the World Trade Organization (WTO) and the Multilateral
Trade Agreements contained in the Final Act of the Uruguay Round";
- Legislative Decree No. 809, published on 19 April 1996, approving the General
Customs Act;G/RO/W/26
Page 18
- Supreme Decree No. 121-96-EF, published on 24 December 1996, approving the
Regulations of the General Customs Act.
Reply to question 2:
Origin assessments issued by the Customs authorities are subject to the procedures and time-
limits established in the rules of origin of the Trade Agreement signed by Peru;  rules of origin
relating to the application of anti-dumping duties;  the General Customs Act and its Regulations;  theTax Code and the Law on General Rules of Administrative Procedures.  The time-limits for granting
origin assessments in connection with the determination of national tax obligations is six months both
for claims and appeals in contentious proceedings and 45 working days in non-contentious
proceedings.  In the case of other non-contentious proceedings the period may not exceed 30 days
from the start of the administrative procedure until the date on which a decision is issued, unless the
law provides for a longer period.  All these time-limits may be interrupted where the customs
authority asks the person concerned to carry out a formality or requests the opinion of a governmentalbody.  In the case of Peru, the Ministry of Industry, Tourism, Integration and International Trade
Negotiations is the entity responsible for giving a final opinion as to the origin of products when the
Customs authority cannot do so.
Reply to question 3:
Origin assessments issued by the Peruvian Customs authorities are made following the entry
of goods into the national customs territory and are usually the result of contentious proceedings, and
they remain in force until repealed by a higher body in accordance with the applicable national
legislation.
Reply to question 4:
The customs legislation does not expressly provide for advance origin assessments to be
issued by the customs authorities, but the General Customs Act and the Regulations thereto currently
in force provide for the Single Import Declaration, which may be made prior to the arrival of the
goods on the national customs territory provided they  are destined for a single consignee who has not
been convicted of an offence punishable by a fine:  consequently, during this interval the customs
authority could give an opinion as to whether th e goods comply with the origin requirements, in
accordance with the documentation submitted.
Finally, it should be added that the disciplines provided for in Article 2 and Annex II of the
WTO Agreement on Rules of Origin for the transitional period prior to the completion of work on
harmonization of rules of origin carried out by the WTO and the WCO are being applied by the
customs authority in a manner consistent with the applicable legal provisions currently in force.
Singapore
Reply to question 1:
Singapore's legislation for the issue of Certificates of Origin is the Regulation of Imports and
Exports Regulations 1995.  The Regulation of Imports and Exports Regulations 1995 provides the
legislative implementation of obligations referred to in Article 2(h) and Paragraph 3(d) of Annex II of
the WTO Agreement on Rules of Origin.  Singapore has notified to the WTO that it does not have
non-preferential rules of origin.G/RO/W/26
Page 19
Reply to question 2:
Origin assessments are provided within 150 days after receipt of a request.
Reply to question 3:
The validity period for origin assessments can be extended up to or more than three years,
provided that the facts and conditions under which they have been made remain comparable.
Reply to question 4:
The Trade Development Board (TDB) is the authority to administer rules of origin in
Singapore.  The procedures to obtain an advance origin assessment for export purposes are detailed at
Annex5.  For import under preferential arrangements, origin assessment is based on the Certificate of
Origin issued by the relevant of the exporting country.
Slovak Republic
Reply to question 1:
Obligations arising from the provisions of Article 2(h) and paragraph 3(d) of Annex II of the
Agreement on Rules of Origin are established in the legislation of the Slovak Republic by Article 9 of
the Customs Code.
Reply to question 2:
Origin assessment must be produced by the respective customs authority within 150 days
after the reception of the request.
Reply to question 3:
Origin assessment will be valid for six years if the circumstances changing the conditions
leading to its issuing do not appear.
Reply to question 4:
There is no time limitation for the issuing of an origin assessment.  It can be produced before
actually intended exportation or importation or after it.
Switzerland
Article 2(h) of the Agreement on Rules of Origin
Reply to question 1:
The obligations arising from the above-mentioned provisions for non-preferential origin are
implemented in the "Ordonnance sur l'origine du 4 juillet 1984 du Conseil fédéral" and the
"Ordonnance du Département fédéral de l'économie publique du 15 août 1984 sur l'origine" by the
                                                     
5Available for consultation in the Secretariat (Market Access Division) (English only).G/RO/W/26
Page 20
Chambers of Commerce and the Federal Office of Foreign Economic Affairs which acts as
surveillance authority on the Chambers of Commerce.
Reply to question 2:
Origin assessments are provided generally within one month after receipt of a request.Reply to question 3:
Origin assessments are valid as long as the non-preferential or the preferential rules remain
the same and as long as the operations undertaken by the producers reflect the origin decision.
Reply to question 4:
Exporters, importers or other persons must submit detailed data to the Chambers of
Commerce or the Federal Office of Foreign Economic Affairs on their inputs with their origin, the
manufacturing process and the tarification of inputs and outputs
Paragraph 3(d) of Annex II to the Agreement on Rules of Origin
Reply to question 1:
The obligations arising from the above-mentioned provisions for preferential origin are
implemented in the "Loi fédéral sur les douanes du 1er octobre 1925" (Etat le 1er juillet 1995) and in
the "Ordonnance du Conseil fédéral du 10 juillet 1926 relative à la loi sur les douanes" (Etat le
1er juillet 1995).
Reply to question 2:
Origin assessments are provided generally within one month after receipt of a request.
Reply to question 3:
Origin assessments are valid as long as the preferential rules of origin remain the same and as
long as the operations undertaken by the producers reflect the origin decision.  However, a decision
concerning origin assessments shall expire after eight years at the latest in accordance with theprovisions concerning tariff classification assessments.
Reply to question 4:
Exporters, importers or other persons must submit detailed data to the Customs
Administration on their inputs with their origin and their value, the manufacturing process and the
final product.
Turkey
Regarding the survey of Members' practices with reference to Article 2(h) as well as
paragraph 3(d) of Annex II of the Agreement on Rules of Origin, the existing Customs legislation
does not include any provision on assessment of the origin.  However within the context of customs
union established between Turkey and the EU, the provisions of the Turkish Customs laws are to bealigned with those of the Community Customs Code.  For that purpose, draft Customs law, which has
been adopted by the relevant sub-commission of the Parliament, is submitted to the General AssemblyG/RO/W/26
Page 21
for approval.  Once approved the new legislation will provide such provisions under the title
"Information" which refers to "Binding Tariff and Origin Information".
Following the entry into force of the new law,  the WTO Secretariat will be informed of the
implementing provision as well.
United States
Reply to question 1:
Part 177 of title 19 of the United States Code of Federal Regulations sets forth the procedures
for one to obtain an assessment on the origin of goods with the exception of assessments issued under
Article 509 of the North American Free Trade Agreem ent.  Subpart I of Part 181 of title 19 of the
United States Code of Federal Regulations sets forth the procedures for one to obtain an assessment
on the origin of goods under Article 509 of the North American Free Trade Agreement.
Reply to question 2:
An origin assessment will be issued by the United States Customs Service within 120 days of
receipt of the request for the assessment unless circumstances necessitate a longer response time (e.g.
additional information is needed from the person or entity requesting the assessment).
Reply to question 3:
Origin assessments issued by the United States Customs Service are valid indefinitely unless
revoked or modified at a later date.
Reply to question 4:
One seeking an advance origin assessment must make a written submission to the
United States Customs Service together with all information and materials needed to issue an
assessment.
Zimbabwe
Reply to question 1:
There are no directly comparable provisions in the legislation of Zimbabwe.  However,
section 89(1) of the Customs and Excise Act (Chapter 23:02) is applicable in determining the origin
status of any goods, for purposes of the reduction of import duty on qualifying goods, in accordance
with the criteria set out in section 88 of the Act.
Section 89(2) of the Act permits the enactment of  Regulations providing, inter alia, "... for the
manner in which, or the authority by whom the determination of the local content of manufactured
goods shall be made, and the information to be supplied by importers in relation thereto".
The Customs and Excise (Local Content) Regulations, S.I. 896 of 1979 also provide that:
"6. Any information which the [Director] may require for the purpose of ascertaining the
local content or factory cost of any goods shall be provided in such form and certified in such
a manner as the [Director] may direct."G/RO/W/26
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Reply to question 2:
No.  There is no time-limit (whether prescribed in Regulations or otherwise), within which
origin assessments are required to be submitted.  However, origin assessments are routinely issued
within a relatively short period after the receipt of a written request to the Director of Customs.
Reply to question 3:
Origin assessments remain valid indefinitely, until varied or suspended.
Reply to question 4:
The party must make a written application to the Director of Customs and Excise.
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