The letter requesting the exception should include:
               
                  - 
                     
                        • 
                           an explanation of why both countries should grant an exception; and 
 
 
- 
                     
                        • 
                           all of the required information to issue a certificate of coverage (see RS 02002.655).
                            
 
 
Upon receipt of a request for a special exception, the agency that received the request
                  will consider it in collaboration with the other country’s agency. If both agencies
                  approve the request for a special exception, the agency that received the request
                  will issue a certificate of coverage. The certificate of coverage will serve as proof
                  of exemption from coverage and taxes in the other country.
               
               For more information on how to issue a certificate of coverage under the agreement
                  with Uruguay, see RS 02002.655.