Presentations of the Certificate of Origin

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....e of Origin.- (1) For the purposes of claiming preferential tariff treatment, the importer or its authorised representative shall submit to the Customs Administration of the importing Party, at the time of filing import declaration, the Certificate of Origin including supporting documentation and other documents as required, in accordance with the laws and regulations of the importing Party. ....

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....f that Party. The importer of the product may, within a period of one year from the date of importation or the period as specified by the laws of the importing Party, apply for a refund of any excess duties paid as a result of the product not having been accorded preferential treatment at the time of importation, provided that the importer formally declares to the Customs Administration of the imp....