5. Where satisfactory evidence of the customs duties paid to the Party to which a good is subsequently exported under a duty deferral program described in paragraph 3 is not presented within 60 days after the date of exportation, the Party from whose territory the good was exported: shall collect customs duties as if the exported good had been withdrawn for domestic consumption; and may refund such customs duties to the extent permitted under paragraph 1 on the timely presentation of such evidence under its laws and regulations. This Article does not apply to: (a) (b) (c) a good entered under bond for transportation and exportation to the territory of another Party; a good exported to the territory of another Party in the same condition as a good imported into the territory of a Party that is deemed to be exported from its territory, or used as a material in the production of another good that is deemed to be exported to the territory of another Party, or is substituted by an identical or similar good used as a material in the production of another good that is deemed to be exported to the territory of another Party, by reason of (ii) delivery for ship's stores or supplies for ships or aircraft, or (iii) delivery for use in joint undertakings of two or more of the Parties and that will subsequently become the property of the Party into whose territory the good was imported; 7. (d) (e) (f) a refund of customs duties by a Party on a particular good imported into its territory and subsequently exported to the territory of another Party, where that refund is granted by reason of the failure of such good to conform to sample or specification, or by reason of the shipment of such good without the consent of the consignee; an originating good that is imported into the territory of a Party and is subsequently exported to the territory of another Party, or used as a material in the production of another good that is subsequently exported to the territory of another Party, or is substituted by an identical or similar good used as a material in the production of another good that is subsequently exported to the territory of another Party; or a good set out in Annex 303.6. Except for paragraph 2(d), this Article shall apply as of the date set out in each Party's Section of Annex 303.7. 8. Notwithstanding any other provision of this Article and except as specifically provided in Annex 303.8, no Party may refund the amount of customs duties paid, or waive or reduce the amount of customs duties owed, on a non-originating good provided for in item 8540.11.aa (color cathode-ray television picture tubes, including video monitor tubes, with a diagonal exceeding 14 inches) or 8540.11.cc (color cathode-ray television picture tubes for high definition television, with a diagonal exceeding 14 inches) that is imported into the Party's territory and subsequently exported to the territory of another Party, or is used as a material in the production of another good that is subsequently exported to the territory of another Party, or is substituted by an identical or similar good used as a material in the production of another good that is subsequently exported to the territory of another Party. 9. For purposes of this Article: customs duties are the customs duties that would be applicable to a good entered for consumption in the customs territory of a Party if the good were not exported to the territory of another party; identical or similar goods means "identical or similar goods" as defined in Article 415 (Rules of Origin - Definitions); material means "material" as defined in Article 415; used means "used" as defined in Article 415; and where a good referred to by a tariff item number in this Article is described in parentheses following the tariff item number, the description is provided for purposes of reference only. Article 304: Waiver of Customs Duties 1. Except as set out in Annex 304.1, no Party may adopt any new waiver of customs duties, or expand with respect to existing recipients or extend to any new recipient the application of an existing waiver of customs duties, where the waiver is conditioned, explicitly or implicitly, on the fulfillment of a performance requirement. 2. Except as set out in Annex 304.2, no Party may, explicitly or implicitly, condition on the fulfillment of a performance requirement the continuation of any existing waiver of customs duties. 3. If a waiver or a combination of waivers of customs duties granted by a Party with respect to goods for commercial use by a designated person can be shown by another Party to have an adverse impact on the commercial interests of a person of that Party, or of a person owned or controlled by a person of that Party that is located in the territory of the Party granting the waiver, or on the other Party's economy, the Party granting the waiver shall either cease to grant it or make it generally available to any importer. 4. This Article shall not apply to measures subject to Article 303. Article 305: Temporary Admission of Goods 1. Each Party shall grant duty-free temporary admission for: (a) (b) professional equipment necessary for carrying out the business activity, trade or profession of a business person who qualifies for temporary entry pursuant to Chapter Sixteen (Temporary Entry for Business Persons), equipment for the press or for sound or television broadcasting and goods imported for sports purposes and goods intended for display or (c) (d) commercial samples and advertising films, imported from the territory of another Party, regardless of their origin and regardless of whether like, directly competitive or substitutable goods are available in the territory of the Party. 2. Except as otherwise provided in this Agreement, no Party may condition the dutyfree temporary admission of a good referred to in paragraph 1(a), (b) or (c), other than to require that such good: (a) (b) (c) (d) be imported by a national or resident of another Party who seeks temporary entry; be used solely by or under the personal supervision of such person in the exercise of the business activity, trade or profession of that person; not be sold or leased while in its territory; be accompanied by a bond in an amount no greater than 110 percent of the charges that would otherwise be owed on entry or final importation, or by another form of security, releasable on exportation of the good, except that a bond for customs duties shall not be required for an originating good; 3. (f) be exported on the departure of that person or within such other period of time as is reasonably related to the purpose of the temporary admission; and (g) be imported in no greater quantity than is reasonable for its intended use. Except as otherwise provided in this Agreement, no Party may condition the dutyfree temporary admission of a good referred to in paragraph 1(d), other than to require that such good: (a) (b) (c) (d) be imported solely for the solicitation of orders for goods, or services not be sold, leased or put to any use other than exhibition or demonstration while in its territory; be capable of identification when exported; be exported within such period as is reasonably related to the purpose of the temporary admission; and (e) be imported in no greater quantity than is reasonable for its intended use. 4. A Party may impose the customs duty and any other charge on a good temporarily admitted duty-free under paragraph 1 that would be owed on entry or final importation of such good if any condition that the Party imposes under paragraph 2 or 3 has not been fulfilled. Subject to Chapters Eleven (Investment) and Twelve (Cross-Border Trade in 5. Services): 6. (a) (b) (c) (d) each Party shall allow a vehicle or container used in international traffic no Party may require any bond or impose any penalty or charge solely by reason of any difference between the port of entry and the port of departure of a vehicle or container; no Party may condition the release of any obligation, including any bond, that it imposes in respect of the entry of a vehicle or container into its territory on its exit through any particular port of departure; and no Party may require that the vehicle or carrier bringing a container from the territory of another Party into its territory be the same vehicle or carrier that takes such container to the territory of another Party. For purposes of paragraph 5, "vehicle" means a truck, a truck tractor, tractor, trailer unit or trailer, a locomotive, or a railway car or other railroad equipment. Article 306: Duty-Free Entry of Certain Commercial Samples and Printed Each Party shall grant duty-free entry to commercial samples of negligible value, and to printed advertising materials, imported from the territory of another Party, regardless of their origin, but may require that: (a) such samples be imported solely for the solicitation of orders for goods, or services provided from the territory, of another Party or non-Party; or |