The letter requesting the exception should provide:
an explanation of why an exception should be granted, and
all of the information needed to issue a certificate of coverage (see RS 02001.948B.1.).
The agency receiving the request will coordinate with the other agency if it believes
an exception should be granted. When an exception is granted, the agency of the country
that will cover the worker issues a certificate of coverage to serve as proof of exemption
from coverage and taxes in the other country.