| 49E.12(12) | Article 12 - Principle of territoriality |
Where originating status is claimed for goods that have been exported for outward processing the exporter must produce before exportation all relevant documents including any SAD form declaring the goods on importation under item 409.07 of Schedule No. 4 to the Controller for verification whether the provisions of Article 12 have been complied with.
| 49E.13(13) | Article 13 - Direct transport |
| (a) | “Transported directly” means goods invoiced to an importer in SACU by an exporter in a MERCOSUR State (or by a person in another country) and transported directly from the MERCOSUR State to that importer, arriving in the same ship, aircraft or container on which they were loaded in the MERCOSUR State. |
| (b) | The evidence contemplated in paragraph 2 of Article 13 in respect of goods which otherwise qualify for preferential treatment, but which have not been transported directly between a MERCOSUR State and a SACU State shall be produced to the Controller at the time of entry together with the certificate of origin and other documents contemplated in section 39. |
| (c) | If the Controller is not satisfied with the evidence and provided no false statement or a statement suspected on reasonable grounds to be false is produced, the Controller may release the goods on the furnishing of a provisional payment or other security as contemplated in and subject to the provisions of section 49(9). |
| (d) | Documents providing the facts specified in paragraph 1 of Article 13 may include a declaration by the exporter supported by a statement by the customs authorities of the MERCOSUR State that according to their investigations the facts contained in the declaration are correct or to the extent that although all the facts have not been verifiable they have no reason to doubt their correctness. |
| 49E.14(14) | Article 14 - Exhibitions |
In addition to the proof of origin referred to in paragraph 2 of Article 14 the importer must produce on entry of the goods imported–
| (a) | an invoice from the exporter in the MERCOSUR State endorsed with the statement "these goods were consigned to you from (name and place of exhibition)"; and |
| (i) | the exporter confirming the particulars specified in paragraphs 1(a) to (d) of Article 14; and |
| (ii) | the customs authorities in the country of exhibition stating that the goods— |
[Words preceding Rule 49E.14(14)(b)(ii)(aa) substituted by paragraph (sssss) of Notice No. r. 1472 dated 22 December 2017]
| (aa) | were consigned by the exporter from a MERCOSUR State to the exhibition; |
| (bb) | were used solely for exhibition or demonstration; and |
| (cc) | remained under customs control during their stay in the country of exhibition. |
