Article 502: Obligations Regarding Importations
1. Except as otherwise provided in this Chapter, each Party, with respect to an importer in its territory that claims preferential tariff treatment for a good imported into its territory from the territory of another Party, shall provide that:
(a) the importer shall make a written declaration, based on a valid Certificate of Origin, that the good qualifies as an originating good;
(b) the importer shall have the Certificate in its possession at the time such declaration is made;
(c) the importer shall provide, upon the request of that
Party's customs administration, a copy of the
Certificate;
(d) if the importer fails to comply with any requirement
set out in this Chapter, that Party may deny
preferential tariff treatment to the good;
(e) the importer, where the importer has reason to believe that a Certificate on which a declaration was based contains information that is not correct, shall promptly make a corrected declaration and pay any duties owing; and
(f) the importer, who voluntarily makes a corrected declaration pursuant to subparagraph (e), shall not be subject to penalties for the making of an incorrect declaration.
2. Each Party shall provide that, where a good would have qualified as an originating good when it was imported into the territory of that Party but no claim for preferential tariff treatment was made at that time, the importer of the good may, within one year of the date on which the good was imported, apply for a refund of any excess duties paid as the result of the good not having been accorded preferential tariff treatment, upon presentation of:
(a) a written declaration that the good qualifies as an
originating good at the time of importation;