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Law Approving The Protocol Of Amendment To The International Convention On The Simplification And Harmonization Of Customs Procedures, Done At Kyoto On 18 May 1973, Done At Brussels On 26 June 1999 (1)

Original Language Title: Loi portant assentiment au Protocole d'amendement à la Convention internationale pour la simplification et l'harmonisation des régimes douaniers, faite à Kyoto le 18 mai 1973, fait à Bruxelles le 26 juin 1999 (1)

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11 MARCH 2004. - An Act to Enact the Protocol to Amend the International Convention for the Simplification and Harmonization of Customs Regimes, made in Kyoto on 18 May 1973, made in Brussels on 26 June 1999 (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. The Protocol to Amend the International Convention for the Simplification and Harmonization of Customs Regimes, made in Kyoto on 18 May 1973, made in Brussels on 26 June 1999, will come out its full and full effect, with the exception of the specific Annexes.
Amendments to the Convention or its Annexes, which will be recommended in accordance with Articles 15 or 16 of the Convention, without Belgium opposing their adoption, will come out their full and full effect.
Art. 3. Any amendment to the Convention or its Annexes, recommended under articles 15 or 16 of the Convention, shall be communicated to the Legislative Chambers within three months of its recommendation.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 11 March 2004.
ALBERT
By the King:
Minister of Foreign Affairs,
L. MICHEL
Minister of Finance,
D. REYNDERS
Seal of the state seal:
The Minister of Justice,
Mrs. L. ONKELINX
____
Note
(1) Session 2003-2004
Senate:
Documents. - Bill tabled on 10 October 2003, No. 3-260/1.
Report, no. 3-260/2.
Annales parliamentarians. - Discussion, meeting of January 8, 2004. - Vote, meeting of 8 January 2004.
Chamber:
Documents. - Project transmitted by the Senate, No. 51-687/1. - Text adopted in plenary and subject to Royal Assent, No. 51-687/2.
Annales parliamentarians. - Discussion, meeting of 5 February 2004. - Vote, meeting of 5 February 2004.

Protocol to Amend the International Convention for the Simplification and Harmonization of Customs Regulations (in Brussels, 26 June 1999)
The Contracting Parties to the International Convention for the Simplification and Harmonization of Customs Regulations (in Kyoto on 18 May 1973 and entered into force on 25 September 1974), hereafter referred to as the "Convention", established under the auspices of the Customs Cooperation Council, below referred to as the "Council",
Considering that, in order to achieve the objectives of:
- to eliminate disparities between customs regimes and customs practices of Contracting Parties, which may hinder international trade and other international trade;
- to meet the needs of international trade and customs in the facilitation, simplification and harmonization of customs regimes and customs practices;
- to ensure adequate standards for customs control; and
- to enable customs to cope with major changes in trade and administrative methods and techniques,
the Convention must be amended,
Considering also that the amended Convention:
- must ensure that the fundamental principles governing this simplification and harmonization are binding on Contracting Parties to this Convention;
- to enable customs to establish effective procedures supported by adequate and effective control methods; and
- will achieve a high degree of simplification and harmonization of customs regimes and customs practices, which is an essential objective of the Council, and thus make a major contribution to the facilitation of international trade,
The following agreed:
ARTICLE 1er
The preamble and articles of the Convention are amended in accordance with the text contained in Appendix I to this Protocol.
ARTICLE 2
Annexes to the Convention are replaced by the General Annex contained in Appendix II and the specific Annexes contained in Appendix III to this Protocol.
ARTICLE 3
1. Any Contracting Party to the Convention may express its consent to be bound by this Protocol, including Appendices I and II:
(a) by signing it without reservation of ratification;
(b) by depositing an instrument of ratification after signing it subject to ratification; or
(c) acceding to it.
2. This Protocol shall be open until 30 June 2000, at the Council ' s headquarters in Brussels, for signature by Contracting Parties to the Convention. After that date, it will be open to membership.
3. This Protocol, including Appendices I and II, comes into force three months after forty Contracting Parties have signed the Protocol without reservation of ratification or have deposited their instruments of ratification or accession.
4. After forty Contracting Parties have expressed their consent to be bound by this Protocol in accordance with paragraph 1, a Contracting Party to the Convention shall accept amendments to the Convention only by becoming a party to this Protocol. The Protocol shall enter into force for that Contracting Party three months after it has signed it without reservation of ratification or after it has deposited an instrument of ratification or accession.
ARTICLE 4
A Contracting Party to the Convention may, at the time it expresses its consent to be bound by this Protocol, accept one or more of the specific Annexes or Chapters of those contained in Appendix III and inform the Secretary-General of this acceptance and of the recommended practices in respect of which it has issued reservations.
ARTICLE 5
After the entry into force of this Protocol, the Secretary-General of the Council shall not accept any instrument of ratification or accession to the Convention.
ARTICLE 6
In the relations between the parties to this Protocol, this Protocol and its appendices replace the Convention.
ARTICLE 7
The Secretary-General of the Council is the depositary of this Protocol and assumes the responsibilities as provided for in Article 19 in Appendix I to this Protocol.
ARTICLE 8
This Protocol shall be open for signature by the Contracting Parties to the Convention at the Council ' s headquarters in Brussels, effective 26 June 1999.
ARTICLE 9
Pursuant to Article 102 of the Charter of the United Nations, this Protocol and its appendices will be registered in the United Nations Secretariat at the request of the Secretary-General of the Council.
This Protocol has been signed by the undersigned to that duly authorized.
Done in Brussels, on 26 June 1999, mil nine hundred and ninety-nine, in the English and French languages, both texts being equally authentic, in a single copy to be deposited with the Secretary-General of the Council, who will transmit certified copies to all entities referred to in paragraph 1 of Article 8 in Appendix I to this Protocol.

Appendix I
International Convention for the Simplification and Harmonization of Customs Regulations (Agreed)
PREAMBULE
The Contracting Parties to this Convention prepared under the auspices of the Customs Cooperation Council,
Endeavouring to eliminate disparities between customs regimes and customs practices of Contracting Parties, which may hinder international trade and other international trade,
Desiring to make an effective contribution to the development of trade and trade by simplifying and harmonizing customs regimes and customs practices and promoting international cooperation,
Noting that the significant benefits of international trade facilitation can be achieved without prejudice to the standards governing customs control,
Recognizing that such simplification and harmonization can be achieved, inter alia, by applying the following principles:
• the implementation of programs to constantly modernize customs regimes and practices and improve their efficiency and performance,
• the application of customs regimes and customs practices in a predictable, consistent and transparent manner,
• making available to interested parties all necessary information regarding customs laws, regulations, administrative directives, regimes and practices,
• the adoption of modern techniques such as risk management systems and audit controls, as well as the widest possible use of information technology,
• co-operation, where appropriate, with other national authorities, other customs administrations and the business community;
• the implementation of relevant international standards,
• the opening to the injured parties of administrative and judicial remedies of easy access,
Convinced that an international instrument incorporating the above objectives and principles that Contracting Parties undertake to implement is likely to lead to the high degree of simplification and harmonization of customs regimes and customs practices that is one of the main purposes of the Customs Cooperation Council, thus making a major contribution to the facilitation of international trade,
The following agreed:
CHAPTER Ier. - Definitions
Article 1er
For the purposes of this Convention:
(a) "norm": a provision whose implementation is recognized as necessary to achieve harmonization and simplification of customs regimes and customs practices;
(b) "transitional standard": a standard of the General Annex for which a longer implementation period is granted;
(c) "recommended practice": a provision of a specific Annex recognized as a progress towards the harmonization and simplification of customs and customs regimes and practices, the widest possible application of which is considered desirable;
(d) "national law": laws, regulations and other measures imposed by a competent authority of a Contracting Party and applicable throughout the territory of the Contracting Party concerned, or treaties in force by which that Party is bound;
(e) "General Annex": all provisions applicable to all customs and customs regimes covered by this Convention;
(f) "Specific Annex": a set of provisions applicable to one or more customs and customs regimes referred to in this Convention;
(g) "Guidelines": a set of explanations of the provisions of the General Annex, the Specific Annexes and the Chapters of the General Annex, which indicates some of the lines of conduct that may be followed to apply the standards, transitional standards and recommended practices, and which specifies the recommended practices as well as the examples of larger recommended facilities;
(h) "Permanent Technical Committee": the Standing Technical Committee of the Council;
(ij) "Council": the organization established by the Convention establishing a Customs Cooperation Council, concluded in Brussels on 15 December 1950;
(k) "Customs or Economic Union": a Union constituted and composed by States with jurisdiction to adopt its own regulations that are binding on those States in the matters covered by this Convention and to decide, according to its domestic procedures, to sign or ratify or accede to this Convention.
CHAPTER II. - application field and structure
Scope of the Convention
Article 2
Each Contracting Party undertakes to promote the simplification and harmonization of customs regimes and, to that end, to comply with, under the conditions provided for in this Convention, the recommended standards, transitional standards and practices contained in the Annexes to this Convention. However, it is permissible for any Contracting Party to grant facilities greater than those provided for in the Convention and it is recommended that each Contracting Party grant such facilities to the extent possible.
Article 3
The provisions of this Convention do not preclude the application of national legislation in respect of either prohibitions or restrictions on goods subject to customs control.
Structure of the Convention
Article 4
1. The Convention includes a Corps, a General Annex and specific Annexes.
2. The General Annex and each specific Annex to this Convention shall consist of Chapters that constitute a subdivision of the Annex and shall include:
(a) definitions; and
(b) standards, some of which are contained in the General Annex, are transitional.
3. Each specific Annex also contains recommended practices.
4. Each Annex shall be accompanied by Guidelines which are not binding on Contracting Parties.
Article 5
For the purposes of this Convention, the specific Annexes and the Chapters in force with respect to a Contracting Party shall be considered to be an integral part of the Convention and with respect to that Contracting Party, any reference to the Convention shall be considered also to refer to these Annexes and Chapters.
CHAPTER III. - Convention management
Administrative Committee
Article 6
1. A Management Committee shall be established to review the implementation of this Convention and to consider any measures to ensure uniform interpretation and application and any proposed amendment.
2. The Contracting Parties shall be members of the Administrative Committee.
3. The competent administration of any entity that, under Article 8, meets the conditions to become a Contracting Party to this Convention or any Member of the World Trade Organization, may attend the sessions of the Management Committee as an observer. The status and rights of these observers are defined by a Council Decision. The rights referred to above cannot be exercised prior to the coming into force of the Decision.
4. The Management Committee may invite representatives of international, governmental and non-governmental organizations to attend the sessions of the Management Committee as observers.
5. The Management Committee:
(a) Recommend to Contracting Parties:
(i) amendments to the Corps of this Convention;
(ii) the amendments to the General Annex, the Specific Annexes and the Chapters thereof, the addition of new Chapters to the General Annex; and
(iii) the addition of new specific Annexes and new Chapters in the specific Annexes;
(b) may decide to amend the recommended practices or to insert new recommended practices in the Specific Annexes or Chapters thereof, in accordance with Article 16;
(c) envisages the implementation of the provisions of this Convention in accordance with article 13, paragraph 4;
(d) revise and update the Guidelines;
(e) takes into consideration any other matter referred to it in connection with this Convention;
(f) inform the Standing Technical Committee and the Council of its decisions.
6. The competent administrations of the Contracting Parties shall communicate to the Secretary-General of the Council the proposals referred to in paragraph 5 (a), (b), (c) or (d) of that Article and the reasons for them, as well as requests for the inclusion of issues on the agenda of the sessions of the Administrative Committee. The Secretary General of the Council shall bring the amendment proposals to the attention of the competent administrations of the Contracting Parties and the observers referred to in paragraphs 2, 3 and 4 of this Article.
7. The Management Committee meets at least once a year. It shall elect its President and Vice-President annually. The Secretary General of the Council shall circulate the invitation and the draft agenda to the competent administrations of the Contracting Parties and to the observers referred to in paragraphs 2, 3 and 4 of this Article at least six weeks before the session of the Administrative Committee.
8. When a decision cannot be reached by consensus, the questions submitted to the Administrative Committee shall be put to the vote of the Contracting Parties present. Proposals made under subparagraphs (a), (b) or (c) of paragraph 5 of this article shall be approved by a two-thirds majority of the votes cast. The Administrative Committee decides on all other matters by a majority of votes cast.
9. In the event of application of Article 8, paragraph 5 of this Convention, the Customs or Economic Unions which are Contracting Parties shall, in the event of a vote, have only a number of votes equal to the total of the votes attributable to their Members who are Contracting Parties.
10. Le Comité de gestion adopte un rapport avant la clôture de sa session. This report is transmitted to the Council and to the Contracting Parties and observers referred to in paragraphs 2, 3 and 4.
11. In the absence of specific provisions in this rule, the rules of procedure of the Board shall apply unless the Management Committee decides otherwise.
Article 7
For the purpose of voting within the Management Committee, a vote shall be taken separately on each specific Annex and on each Chapter of a specific Annex.
(a) Each Contracting Party is entitled to vote in respect of matters relating to the interpretation, application and amendment of the Corps and the General Annex to the Convention.
(b) With respect to matters relating to a specific Annex or Chapter of a specific Annex already in force, only Contracting Parties that have accepted this Annex or Chapter shall be entitled to vote.
(c) Each Contracting Party is empowered to vote in respect of new specific Annexes or new Chapters of a specific Annex.
CHAPTER IV. - Contracting Party
Ratification of the Convention
Article 8
1. Any Member of the Council and any Member of the United Nations or its specialized agencies may become a Contracting Party to this Convention:
(a) by signing it, without reservation of ratification;
(b) by depositing an instrument of ratification after signing it subject to ratification; or
(c) acceding to it.
2. This Convention shall be open until 30 June 1974 at the seat of the Council in Brussels for signature by the Members referred to in paragraph 1 of this article. After that date, it will be open to the membership of these Members.
3. Any Contracting Party shall specify, at the time of signing or ratifying or acceding to this Convention, the specific Annex(s) or the Chapter(s) of such Agreement as it accepts. It may subsequently notify the depositary that it accepts one or more other specific Annexes or Chapters of them.
4. Contracting Parties that accept a new specific Annex or a new Chapter of a specific Annex shall notify the Depositary in accordance with paragraph 3 of this Article.
5. (a) Any Customs or Economic Union may, in accordance with the provisions of paragraphs 1er, 2 and 3 of this article, become a Contracting Party to this Convention. It shall then inform the depositary of its competence in relation to the substances covered by this Convention. It also informs the depositary of any substantial changes to the scope of its jurisdiction.
(b) Customs or economic Unions Contracting Parties to this Convention shall exercise, for matters within their competence, on their own behalf, the rights and the responsibilities conferred by this Convention on Members of these Unions which are Contracting Parties to this Convention. In such cases, Members of these Unions are not empowered to exercise these rights individually, including the right to vote.
Article 9
1. Any Contracting Party ratifying or acceding to this Convention shall be bound by the amendments to this Convention, including the General Annex, which entered into force on the date of the deposit of its instrument of ratification or accession.
2. Any Contracting Party that accepts a specific Annex or Chapter thereof shall be bound by the amendments to the standards contained in this Specific Annex or in that Chapter which entered into force on the date on which it notified its acceptance to the Depositary. Any Contracting Party that accepts a specific Annex or Chapter thereof shall be bound by the amendments to the recommended practices contained therein and which have entered into force on the date on which the Contracting Party notifies its acceptance to the Depositary unless it formulates reservations in accordance with Article 12 of this Convention with respect to one or more of these recommended practices.
Implementation of the Convention
Article 10
1. Any Contracting Party may, either at the time of signature without reservation of ratification, ratification or accession, or at a later date, notify the depositary that this Convention extends to the whole or to some of the territories whose international relations are under its responsibility. This notification takes effect three months after the date on which the depositary receives it. However, the Convention may not become applicable to the territories designated in the notification before it has entered into force with respect to the Contracting Party concerned.
2. Any Contracting Party having, pursuant to paragraph 1er of this Article, notified that this Convention extends to a territory whose international relations are under its responsibility, may notify the depositary, under the conditions provided for in Article 19 of this Convention, that that territory shall cease to apply the Convention.
Article 11
For the purposes of this Convention, Customs or Economic Unions which are Contracting Parties shall notify the Secretary General of the Council of the territories that constitute the Customs or Economic Union, and these territories shall be considered as a single territory.
Acceptance and formulation of reservations
Article 12
1. Each Contracting Party is bound by the General Annex.
2. A Contracting Party may accept one or more specific Annexes or accept only one or more Chapters of a specific Annex. A Contracting Party that accepts a specific Annex or one or more Chapters of it shall be bound by all the standards contained therein. A Contracting Party that accepts a specific Annex or one or more Chapters of the Annex shall be bound by all recommended practices in this Annex or Chapters, unless it notifies to the depositary, at the time of acceptance or at a later date, the recommended practices for which or which it formulates reservations indicating the differences between the provisions of its national legislation and those of the recommended practice(s) in question. Any Contracting Party that has made reservations may, at any time, lift them, in whole or in part, by notification to the depositary indicating the date on which such reservations are lifted.
3. Each Contracting Party bound by a specific Annex or Chapter(s) shall consider the possibility of renouncing the reservations made with respect to the practices recommended under paragraph 2, and shall notify the Secretary-General of the Council of the results of that review after each period of three years beginning from the entry into force of that Convention for that Contracting Party, specifying the provisions of its national legislation which are contrary, in its view,
Implementation of the provisions
Article 13
1. Each Contracting Party shall apply the standards of the General Annex as well as the specific Annexes or Chapters of the General Annex which it has accepted within 36 months after these Annexes or Chapters have entered into force with respect to it.
2. Each Contracting Party shall apply the transitional standards of the General Annex within 60 months from the time the General Annex enters into force for it.
3. Each Contracting Party shall implement the recommended practices of the Specific Annexes or Chapters of the Annexes that it has accepted, within 36 months after these Specific Annexes or Chapters have entered into force with respect to it unless reservations have been issued with respect to one or more of these recommended practices.
4. (a) When the period provided for in paragraph 1er or 2 of this Article may, in practice, be insufficient for a Contracting Party wishing to implement the provisions of the General Annex, that Contracting Party may, before the end of the period referred to in paragraph 1er or 2 of this article, request an extension to the Administrative Committee. At the time of filing the application, the Contracting Party shall specify the provisions of the General Annex for which an extension of the time limit is requested by specifying the reasons for that request.
(b) In exceptional circumstances, the Management Committee may decide to grant the requested extension. Any decision of the Management Committee to grant such an extension will contain a statement of exceptional circumstances that have motivated its decision and that period will in no case exceed one year. Upon the expiry of the extended period, the Contracting Party shall inform the depositary of the entry into force of the provisions in respect of which the extension was granted.
Settlement of disputes
Article 14
1. Any dispute between two or more Contracting Parties with respect to the interpretation or application of this Convention shall be settled, as far as possible, through direct negotiations between the Contracting Parties.
2. Any dispute that is not resolved through direct negotiations shall be brought by the Contracting Parties concerned to the Management Committee which shall examine it and make recommendations for its settlement.
3. The Contracting Parties concerned may agree in advance to accept the recommendations of the Management Committee and consider them to be binding.
Amendments to the Convention
Article 15
1. The text of any amendment recommended to Contracting Parties by the Administrative Committee in accordance with paragraph 5 (a) (i) and (ii) of Article 6 shall be communicated by the Secretary-General of the Council to all Contracting Parties and Members of the Council which are not Contracting Parties.
2. Amendments to the Body of the Convention shall enter into force for all Contracting Parties twelve months after the deposit of instruments of acceptance by Contracting Parties present at the session of the Administrative Committee during which the amendments were recommended, provided that none of the Contracting Parties made an objection within twelve months from the date of communication of these amendments.
3. Any amendment recommended in the General Annex, Specific Annexes and Chapters shall be considered to have been accepted six months after the date of communication of the amendment recommendation to Contracting Parties, unless:
(a) an objection has been made by a Contracting Party or, in the case of a specific Annex or Chapter, by a Contracting Party bound by that specific Annex or Chapter; or
(b) that a Contracting Party informs the Secretary-General of the Council that, although it intends to accept the recommended amendment, the conditions necessary for such acceptance are not yet met.
4. As long as a Contracting Party that has sent the communication under paragraph 3 (b) of this Article has not notified its acceptance to the Secretary-General of the Council, it may, for a period of eighteen months from the expiration of the six-month period provided for in paragraph 3 of this Article, object to the recommended amendment.
5. If an objection to the recommended amendment is notified under the conditions set out in paragraphs 3 (a) or 4 of this article, the amendment shall be deemed not to have been accepted and shall not be effective.
6. Where a Contracting Party has sent a communication pursuant to paragraph 3 (b) of this Article, the amendment shall be deemed to be accepted at the earliest of the following two dates:
(a) the date on which all Contracting Parties that have sent such a communication notified the Secretary-General of the Council of their acceptance of the recommended amendment, however, that date shall be postponed to the expiration of the six-month period referred to in paragraph 3 of this article if all acceptances have been notified prior to that expiry;
(b) the expiry date of the eighteen-month period referred to in paragraph 4 of this section.
7. Any amendment deemed to have been accepted in respect of the General Schedule or the Specific Annexes and Chapters of the General Annex comes into force six months after the date on which it was deemed to have been accepted, or, where the recommended amendment is amended with a different period of entry into force, upon the expiry of that period following the date on which it was deemed to have been accepted.
8. The Secretary-General of the Council shall, as soon as possible, notify the Contracting Parties to this Convention of any objection to the recommended amendment made in accordance with paragraph 3 (a) of this article, as well as any communication addressed in accordance with paragraph 3 (b). It shall subsequently inform Contracting Parties whether or not the Contracting Parties that have sent such a communication raise an objection against the recommended amendment.
Article 16
1. Notwithstanding the amendment procedure provided for in Article 15 of this Convention, the Administrative Committee may, in accordance with Article 6, decide to amend any recommended practice of a specific Annex or Chapter thereof or to insert new recommended practices therein. Each Contracting Party is invited by the Secretary-General of the Council to participate in the deliberations of the Administrative Committee. The text of any amendment and any new recommended practice thus agreed shall be communicated by the Secretary-General of the Council to Contracting Parties and Members of the Council which are not Contracting Parties to this Convention.
2. Any amendment or addition of new recommended practices that has been decided pursuant to paragraph 1 of this article shall enter into force six months after the communication has been made by the Secretary-General of the Council. Each Contracting Party bound by a specific Annex or Chapter of a specific Annex subject to such amendments, adding new recommended practices shall be deemed to have accepted these amendments or recommended new practices unless it formulates reservations under the conditions provided for in Article 12 of this Convention.
Duration of membership
Article 17
1. This Convention shall be concluded for an unlimited period of time. However, any Contracting Party may denounce it at any time after the date of its entry into force as set out in Article 18 of this Convention.
2. The denunciation is notified by a written instrument deposited with the depositary.
3. The denunciation takes effect six months after the depositary receives the denunciation instrument.
4. The provisions of paragraphs 2 and 3 of this Article shall also apply in respect of the specific Annexes or Chapters thereof, in respect of which any Contracting Party may withdraw its acceptance at any time after the date of their entry into force.
5. Any Contracting Party withdrawing its acceptance of the General Annex shall be deemed to have denounced the Convention. In this case, the provisions of paragraphs 2 and 3 are also applicable.
CHAPTER V. - Final provisions
Entry into force of the Convention
Article 18
1. This Convention comes into force three months after five of the entities mentioned in paragraphs 1er and 5 of Article 8 above have signed this Convention without reservation of ratification or have deposited their instrument of ratification or accession.
2. This Convention shall enter into force with respect to any Contracting Party that has become a Contracting Party in accordance with the provisions of Article 8.
3. The specific Annexes to this Convention or their Chapters come into force three months after five Contracting Parties have accepted them.
4. After the entry into force of a specific Annex or Chapter of that Annex in accordance with paragraph 3 of this Article, that Specific Annex or Chapter shall enter into force in respect of any Contracting Party three months after the latter has notified its acceptance. However, the specific Annexes or Chapters shall enter into force in respect of a Contracting Party only when the Convention enters into force in respect of that Contracting Party.
Depositary of the Convention
Article 19
1. This Convention, all signatures with or without reservation of ratification and all instruments of ratification or accession shall be deposited with the Secretary-General of the Council.
2. The depositary:
(a) receives and maintains the original texts of this Convention;
(b) prepare certified copies of the original texts of this Convention and communicate them to Contracting Parties, Members of the Council that are not Contracting Parties and to the Secretary-General of the United Nations;
(c) receives signatures with or without reservation of ratification, ratification or accession to this Convention, receives and ensures the custody of all instruments, notifications and communications relating to this Convention;
(d) consider whether the signature or any instrument, notification or communication relating to this Convention is in due form and, where appropriate, shall bring the matter to the attention of the Contracting Party concerned;
(e) notify Contracting Parties, Members of the Council that are not Contracting Parties and the Secretary-General of the United Nations:
- the signatures, ratifications, accessions and acceptances of Annexes and Chapters referred to in Article 8 of this Convention;
- the new Chapters of the General Annex and the new Specific Annexes or Chapters of these Chapters, which the Management Committee decides to recommend to incorporate into this Convention;
- the date on which this Convention, the General Annex and each specific Annex or Chapter thereof comes into force in accordance with Article 18 of this Convention;
- notifications received in accordance with articles 8, 10, 11, 12 and 13 of this Convention;
- the withdrawal of the acceptance of the Annexes/Chapters by the Contracting Parties;
- denunciations received in accordance with Article 17 of this Convention; and
- amendments accepted in accordance with Article 15 of this Convention and the date of their entry into force.
3. Where a discrepancy arises between a Contracting Party and the depositary with respect to the performance of its functions, the depositary or that Contracting Party shall bring the matter to the attention of other Contracting Parties and signatories or, as the case may be, the Administrative Committee or the Council.
Recording and texts being authentic
Rule 20
Pursuant to Article 102 of the Charter of the United Nations, this Convention shall be registered in the United Nations Secretariat at the request of the Secretary-General of the Council.
In faith, the undersigned to this duly authorized party have signed this Convention.
Done in Kyoto, on May 18, nine hundred and seventy-third, in the English and French languages, both texts being equally authentic, in a single copy to be deposited with the Secretary-General of the Council, who will transmit certified copies to all entities referred to in paragraph 1er of Article 8 of this Convention.
Appendix II
GENERAL APPENDIX
CONTENTS
CHAPTER 1er - GENERAL PRINCIPLES
CHAPTER 2 - DEFINITIONS
CHAPTER 3 - TRAINING AND OTHER TRAINING
CHAPTER 4 - RIGHTS AND TAXES
A. LIQUIDATION, RECOVERY AND PAYMENT OF RIGHTS AND TAXES
B. DIFFERENT PAYMENT OF HUMAN RIGHTS AND TAXES
C. HUMAN RIGHTS AND TAX
CHAPTER 5 - GUARANTEE
CHAPTER 6
CHAPTER 7 - APPLICATION OF INFORMATION TECHNOLOGY
CHAPTER 8 - RELATIONS BETWEEN DOUANE AND TIERS
CHAPTER 9 - INFORMATION AND COMMON DECISIONS BY DOUANE
A. GENERAL PORT INFORMATION
B. SPECIFIC INFORMATION
C. DECISIONS
CHAPTER 10 - RECOURS IN DOUANIERE
A. RIGHT TO BE
B. FORMS AND MOTIFES OF THE
C. REVIEW OF THE REVIEW
CHAPTER 1er. - General principles
1.1. Standard
The transitional definitions, standards and standards of this Annex shall apply to customs and customs regimes covered by this Annex and, to the extent applicable, to the regimes and practices covered by the Specific Annexes.
1.2. Standard
The requirements and customs procedures to be fulfilled for the purposes of the practical regimes covered by this Annex and the specific Annexes are defined in national legislation and are as simple as possible.
1.3. Standard
Customs officially institutes and maintains trade advisory relations in order to strengthen cooperation and facilitate participation by establishing, on the basis of national provisions and international agreements, the most effective methods of work.
CHAPTER 2. - Definitions
For the purposes of the Annexes to this Convention,:
CHAPTER 3. - Customs clearance and other customs procedures
Relevant customs offices
3.1. Standard
Customs is the customs offices in which the goods may be presented or released. It determines the competence and location of these customs offices and sets out the days and hours of operation, taking into account, inter alia, trade requirements.
3.2. Standard
Upon request of the person concerned for reasons deemed to be valid by the Customs, the latter shall perform the duties of the person for the purposes of a customs regime or customs practice outside the hours of opening established by the administration or in a place other than the customs office, to the extent of the available resources. The possible costs to be collected by customs are limited to the approximate cost of services rendered.
3.3.
Where customs offices are located at the same crossing point of a common border, the relevant customs administrations harmonize the opening hours and the jurisdiction of these offices.
3.4. Transitional standard
At common border crossing points, the Customs authorities concerned conduct, whenever possible, joint controls.
3.5. Transitional standard
When the Customs wishes to establish a new customs office or transform an existing office at a common crossing point, it collaborates, whenever possible, with the neighbouring customs office to establish a juxtaposed customs office to facilitate common controls.
The declarant
(a) Persons who may act as a declarant
3.6. Standard
National legislation stipulates the conditions under which a person is authorized to act as a declarant.
3.7. Standard
Any person entitled to dispose of the goods may act as a declarant.
(b) Reporting responsibility
3.8. Standard
The declarant is responsible for the customs of the accuracy of the information provided in the declaration of goods and the payment of duties and taxes.
(c) Reporting rights
3.9. Standard
Prior to the filing of the goods declaration and under the conditions established by the Customs, the declarant is authorized:
(a) to examine the goods, and
(b) to collect samples.
3.10. Standard
The Customs does not require that the samples authorized under its control be subject to a separate declaration of goods, provided that the samples are included in the declaration of goods in respect of the lot of goods they originate.
The declaration of goods
(a) Form and content of the declaration of goods
3.11. Standard
The content of the declaration of goods is determined by the customs. The declarations of goods on paper shall be in accordance with the United Nations framework formula.
With regard to the computerized clearance procedure, the electronic filing of goods declaration form must be established in accordance with international standards governing electronic data transmission, as set out in the Customs Cooperation Council Recommendations on Information Technology.
3.12. Standard
Customs must limit its requirements, with respect to information that must be provided in the declaration of goods, to information deemed essential to allow the liquidation and collection of duties and taxes, the establishment of statistics and the application of customs legislation.
3.13. Standard
The declarant who, for reasons deemed to be valid by the customs, does not have all the information necessary to establish the declaration of goods, is authorized to file a declaration of provisional or incomplete goods, provided that it contains the elements deemed necessary by the customs and that the declarant undertakes to complete the declaration of goods within a specified period of time.
3.14. Standard
The customs registration of a declaration of provisional or incomplete goods does not have the effect of giving the goods a tariff treatment different from that which would have been applied if a full and accurate declaration of goods had been filed directly.
The release of the goods is not deferred provided that the required guarantee has been provided to ensure the recovery of duties and taxes payable.
3.15. Standard
Customs requires the filing of the original declaration of goods and the minimum number of additional copies required.
(b) Documents supporting the declaration of goods
3.16. Standard
In support of the declaration of goods, customs only requires the necessary documents to enable the control of the operation and to ensure that all the requirements for the application of customs legislation have been observed.
3.17. Standard
Where certain supporting documents cannot be submitted at the time of filing of the declaration of goods for reasons deemed to be valid by the Customs, the customs authority authorizes the production of such documents within a specified period of time.
3.18. Transitional standard
Customs allows the filing of supporting documents electronically.
3.19. Standard
Customs requires a translation of the information on supporting documents only when necessary to allow the processing of the goods declaration.
Deposit, registration and examination of the declaration of goods
3.20. Standard
The customs permit the filing of the declaration of goods in all designated offices.
3.21. Transitional standard
The customs permit the filing of the declaration of goods electronically.
3.22. Standard
The declaration of goods shall be filed during the hours fixed by the Customs.
3.23. Standard
When national legislation provides that the declaration of goods must be filed within a specified time limit, it sets this time limit to allow the declarant to complete the declaration of goods and obtain the required supporting documentation.
3.24. Standard
On application by the declarant and for reasons deemed valid by the customs, the latter extends the time limit for filing the declaration of goods.
3.25. Standard
The national legislation provides for the conditions for the filing and registration or examination of the declaration of goods and supporting documents prior to the arrival of the goods.
3.26. Standard
When the Customs cannot record the declaration of goods, it shall inform the declarant of the reasons for the release.
3.27. Standard
The Customs allows the declarant to correct the declaration of goods that has been filed, provided that at the time of the introduction of the application, the declarant did not commence the examination of the declaration of goods or the verification of the goods.
3.28. Transitional standard
The Customs allows the declarant to correct the declaration of goods if the declarant makes the request after the commencement of the examination of the declaration of goods, if the reasons invoked by the declarant are deemed valid by the customs.
3.29. Transitional standard
The declarant is authorized to withdraw the declaration of goods and request the application of another customs regime provided that the application is filed with the customs prior to the release of the goods and that the reasons invoked are deemed valid by the customs.
3.30. Standard
The examination of the declaration of goods shall be carried out at the same time as its registration or as soon as possible after it is registered.
3.31. Standard
The customs limit its operations for the examination of the declaration of goods to those it considers necessary to ensure the application of customs legislation.
Special procedures for authorized persons
3.32. Transitional standard
For registered persons who meet certain customs criteria, in particular because they have a satisfactory customs history and use an effective system for the management of their trade records, the customs duty provides:
- the release of the goods on the basis of the minimum information necessary to identify the goods and allow the subsequent establishment of the declaration of final goods;
- the clearance of the goods in the premises of the declarant or in any other place authorized by the customs;
- and, to the extent possible, other special procedures such as:
- the filing of a single declaration of goods for all imports or exports made during a specified period of time, where such transactions are carried out frequently by the same person;
- the possibility for authorized persons to liquidate their duties and taxes by referring to their own commercial records, on which the Customs relies, if any, to ensure compliance with other customs requirements;
- the filing of the declaration of goods by means of a mention in the writings of the registered person to be completed subsequently by a declaration of complementary goods.
Audit of Goods
(a) Time for verification of goods
3.33. Standard
When the Customs decides to submit the declared goods to an audit, it shall act as soon as possible after the goods are registered.
3.34. Standard
In planning the verification of the goods, priority is given to the verification of living animals and perishable goods and other goods whose urgent character is accepted by the customs.
3.35. Transitional standard
When the goods are subject to control by other competent authorities and the Customs also provides for verification, the Customs shall make the necessary arrangements for a coordinated and, if possible, simultaneous control.
(b) Presence of the declarant during the verification of the goods
3.36. Standard
The Customs shall take into consideration the requests of the declarant who wishes to be present or to be represented during the verification of the goods. These applications are accepted, except in exceptional circumstances.
3.37. Standard
Where the customs deems it useful, it requires the declarant to assist in the verification of the goods or to be represented therein, in order to provide the customs with the assistance necessary to facilitate such verification.
(c) Sample removal by customs
3.38. Standard
Sample collection is limited to cases where the Customs considers that this operation is necessary to establish the tariff species or the value of the declared goods or to ensure the application of the other provisions of national legislation. The quantities of goods collected as samples must be minimized.
Errors
3.39. Standard
Customs does not impose heavy penalties for errors when it is determined to its satisfaction that these errors have been committed in good faith, without criminal intent or serious negligence. When it considers it necessary to avoid recurrence, it may impose a penalty which, however, should not be too heavy in relation to the intended purpose.
Release of goods
3.40. Standard
The release is granted for declared goods as soon as the customs has completed the verification or has made the decision not to subject them to an audit, subject to:
- no offence has been identified;
- that the import or export licence or other necessary documents have been communicated;
- that all authorizations relating to the plan concerned have been communicated; and
- whether fees and taxes have been paid or the necessary measures have been taken to ensure their recovery.
3.41. Standard
Where the Customs has the assurance that all customs clearance procedures will be completed by the declarant at a later date, the customs officer shall release the goods, provided that the declarant produces a trade or administrative document acceptable to the customs and contains the main data relating to the shipment in question, as well as a guarantee, if any, for the recovery of duties and taxes payable.
3.42. Standard
Where the Customs determines that the goods require a laboratory sample analysis, detailed technical documentation or expert advice, it grants the release of the goods before it is aware of the results of this verification, provided that the required warranty has been provided and after ensuring that the goods are not subject to any prohibition or restriction.
3.43. Standard
Where an offence has been found, the Customs shall grant release without delay the settlement of the administrative or judicial action, provided that the goods are not liable to forfeiture or liable to be presented as material evidence at a later stage of the proceedings and that the declarant shall pay the duties and taxes and provide a guarantee to ensure the recovery of any additional duties and taxes owing as well as any penalties that may be imposed.
Disposal or destruction of goods
3.44. Standard
When goods have not yet been released for consumption or have been placed under another customs regime and no offence has been identified, the person concerned is exempted from the payment of duties and taxes or must be able to obtain the refund:
- when at its request and according to the customs decision, these goods are abandoned for the benefit of the public treasury or destroyed or processed to remove any commercial value under the control of the customs. All costs related to this shall be borne by the person concerned;
- where such goods are destroyed or irremediably lost as a result of accidents or force majeure, provided that such destruction or loss is properly established to the satisfaction of the customs;
- where a portion of the goods is missing for reasons of nature, provided that this lack is properly established to the satisfaction of the customs.
The waste and debris resulting from the destruction, if any, shall be subject, in the event of consumption or export, to the duties and taxes applicable to such waste and debris if imported or exported in that condition.
3.45. Transitional standard
Where the Customs proceeds to the sale of goods that have not been declared within the prescribed time limit or for which the release has not been granted despite the fact that no offence has been raised, the proceeds of the sale, deducting the applicable duties and taxes as well as any other fees or charges incurred, shall be handed over to the persons entitled or, where this is not possible, held at the disposal of the persons concerned for a specified period of time.
CHAPTER 4. - Fees and taxes
A. LIQUIDATION, RECOVERY AND PAYMENT OF RIGHTS AND TAXES
4.1. Standard
National legislation defines the conditions under which duties and taxes are payable.
4.2. Standard
The time limit for the liquidation of duties and taxes is specified in national legislation. The liquidation shall be established as soon as possible after the deposit of the declaration of goods or from the time the duties and taxes become payable.
4.3. Standard
The basic elements for the liquidation of duties and taxes and the conditions under which they are to be determined are set out in national legislation.
4.4. Standard
The rates of duties and taxes are reflected in official publications.
4.5. Standard
National legislation provides the time to determine the rate of duties and taxes.
4.6. Standard
National legislation refers to payment methods that can be used for payment of fees and taxes.
4.7. Standard
The national legislation specifies the person(s) responsible for payment of duties and taxes.
4.8. Standard
The national legislation determines the due date and the place where the payment is to be made.
4.9. Standard
When national legislation specifies that the due date may be fixed after the release of the goods, that date must be located at least ten days after the release. There is no interest in the period between the release date and the due date.
4.10. Standard
National legislation sets the time limit for the customs to continue the recovery of duties and taxes that have not been paid on the due date.
4.11. Standard
National legislation determines the rate of late interest and the conditions under which it is applied when fees and taxes have not been paid on the due date.
4.12. Standard
When fees and taxes have been paid, a leave of proof of payment is handed over to the payment author, unless the payment is otherwise proved.
4.13. Transitional standard
National legislation sets a minimum value or a minimum amount of duties and taxes or both below which no fee or tax is collected.
4.14. Standard
Where the Customs finds that errors made in the preparation of the declaration of goods or in the liquidation of duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that which is legally enforceable, it shall correct the errors and collect the amount unpaid. However, where the amount in question is less than the minimum amount prescribed by national legislation, the Customs does not collect or recover.
B. DIFFERENT PAYMENT OF HUMAN RIGHTS AND TAXES
4.15. Standard
When national legislation provides for the deferred payment of duties and taxes, it specifies the conditions under which this facility is granted.
4.16. Standard
Deferred payment is granted, to the extent possible, without requiring interest.
4.17. Standard
The deadline for the delayed payment of fees and taxes is at least 14 days.
C. HUMAN RIGHTS AND TAX
4.18. Standard
Reimbursement is granted when it is determined that the overtaking of duties and taxes results from an error made during the liquidation.
4.19. Standard
Reimbursement is granted for imported or exported goods recognized, that at the time of importation or export, they were defective or, for any other cause, not in accordance with the intended characteristics and are referred to the supplier or another person designated by the supplier, provided that:
- the goods are re-exported within a reasonable time, without having been the subject of any work or repair and without being used in the import country;
- the goods are reimported within a reasonable time, without having been the subject of any work or repair and without being used in the country to which they were exported.
However, the use of the goods does not prohibit reimbursement when it has been essential to detect their defects or any other fact motivating their re-export or re-import.
Instead of being re-exported or re-imported, the goods may be, according to the customs decision, abandoned for the benefit of the public treasury, or destroyed or processed so as to remove any commercial value under customs control. This abandonment or destruction should not result in any costs to the Treasury.
4.20. Transitional standard
Where the customs permit that the goods that were initially declared for a customs regime with payment of duties and taxes be placed under another customs regime, the refund is granted for duties and taxes that constitute an excess account in relation to the amount due under the new regime.
4.21. Standard
The decision on the claim is made and notified in writing to the person concerned as soon as possible, and the reimbursement of the excess account is made as soon as possible after the elements of the claim have been verified.
4.22. Standard
When it is established by the customs that the excess account results from an error made by the customs during the liquidation of duties and taxes, the refund is made as a priority.
4.23. Standard
When time limits are set beyond which claims are no longer accepted, these deadlines must be sufficient to take into account the circumstances specific to the different cases in which the reimbursement of fees and taxes is likely to be granted.
4.24. Standard
Reimbursement is not granted where the amount in question is less than the minimum amount established by national legislation.
CHAPTER 5. - Guarantee
5.1. Standard
National legislation lists the cases in which a guarantee is required and determines the forms in which the guarantee must be incorporated.
5.2. Standard
The Customs determines the amount of the guarantee.
5.3. Standard
Any person required to establish a guarantee must be able to choose one of the proposed forms of guarantee provided that it is acceptable to the customs.
5.4. Standard
Where national legislation permits, customs do not require a guarantee when it is satisfied that the individual will fulfill all his or her obligations to it.
5.5. Standard
When a guarantee is required to ensure compliance with the obligations resulting from a customs regime, the Customs accepts a comprehensive guarantee, including from any registrant who regularly declares goods in different customs offices.
5.6. Standard
When a guarantee is required, the amount of the guarantee is as low as possible and, with respect to the payment of fees and taxes, does not exceed the amount that may be payable.
5.7. Standard
When a guarantee has been created, the discharge of this guarantee is granted as soon as possible after the Customs has determined that the obligations that have required the implementation of the guarantee have been duly fulfilled.
CHAPTER 6. - Customs inspection
6.1. Standard
All goods, including means of transport, which are introduced in or leaving customs territory are subject to customs control, whether or not they are liable to duties and taxes.
6.2. Standard
Customs controls are limited to the minimum necessary to ensure the application of customs legislation.
6.3. Standard
For the application of customs controls, customs use risk management.
6.4. Standard
The Customs uses the risk analysis to identify the persons and goods to be examined, including the means of transportation, and the extent of this verification.
6.5. Standard
Customs adopts, in support of risk management, a strategy to measure the degree of enforcement of the law.
6.6. Standard
Customs control systems include audit controls.
6.7. Standard
Customs seeks to cooperate with other customs administrations and to conclude mutual administrative assistance agreements to improve customs controls.
6.8. Standard
Customs seeks to cooperate with trade and to conclude Memorandums of Understanding to improve customs controls.
6.9. Transitional standard
Customs uses, to the extent possible, information technology and electronic commerce to improve customs controls.
6.10. Standard
Customs assesses the commercial systems of companies that have an impact on customs operations to ensure that they comply with customs requirements.
CHAPTER 7. - Application of information technology
7.1. Standard
Customs uses information technology in support of customs operations when it is efficient and cost-effective for both customs and trade. The Customs determines the conditions of application.
7.2. Standard
When Customs adopts computer systems, it uses the relevant internationally accepted standards.
7.3. Standard
Information technology is adopted in consultation with all parties directly concerned, to the extent possible.
7.4. Standard
Any new or revised national legislation provides:
- electronic commerce methods as an alternative to paper-based documents;
- electronic authentication methods as well as paper authentication methods;
- the right for customs to hold information for its own needs and, if necessary, to exchange such information with other customs administrations and with any other party authorized under the conditions provided by law through electronic commerce techniques.
CHAPTER 8. - Relations between customs and third parties
8.1. Standard
Interested persons have the ability to deal with customs, either directly or through a third party to act on their behalf.
8.2. Standard
The national legislation specifies the conditions under which a person may act on behalf of another person in his or her relations with the customs, including the responsibilities of third parties vis-à-vis customs in respect of duties and taxes and possible irregularities.
8.3. Standard
Customs operations that the interested person chooses to perform on his or her own account are not the subject of less favourable treatment, and are not subject to more stringent conditions than transactions that are performed by a third party on behalf of the interested person.
8.4. Standard
Any person designated as a third party has the same rights as the person who has designated it in respect of transactions to be treated with the customs.
8.5. Standard
Customs provides for the participation of third parties in the official consultations it has with trade.
8.6. Standard
Customs specifies the circumstances under which it is not willing to deal with a third party.
8.7. Standard
Customs shall notify the third party in writing of any decision not to deal with it.
CHAPTER 9. - Customs information and decisions
A. GENERAL PORT INFORMATION
9.1. Standard
Customs ensures that any interested person can obtain, without difficulty, any general useful information regarding customs legislation.
9.2. Standard
Where information already disseminated is to be modified as a result of amendments to customs legislation or administrative provisions or requirements, the Customs shall bring the new information to the public at sufficient time before they enter into force so that interested persons may take it into account, except where the advance publication is not permitted.
9.3. Transitional standard
Customs uses information technology to improve the communication of information.
B. SPECIFIC INFORMATION
9.4. Standard
At the request of the person concerned, Customs shall provide, as quickly and as accurately as possible, information relating to the particular points raised by the person and concerning customs legislation.
9.5. Standard
The Customs not only provides the information specifically requested, but also any other relevant information that it considers appropriate to bring to the attention of the interested person.
9.6. Standard
Where the Customs provides information, it shall ensure that no private or confidential information affecting the customs or third parties is disclosed, unless such disclosure is required or authorized by national legislation.
9.7. Standard
Where customs are unable to provide information free of charge, the required remuneration is limited to the approximate cost of services rendered.
C. DECISIONS
9.8. Standard
At the written request of the person concerned, the Customs shall communicate its decision in writing within the time limits set by national legislation. Where this decision is unfavourable to the individual, the person is informed of the reasons for this decision and the possibility of bringing an appeal.
9.9. Standard
The Customs discloses binding information at the request of interested persons, provided that it has all the information it considers necessary.
CHAPTER 10. - Customs remedies
A. RIGHT TO BE
10.1. Standard
National legislation provides for the right to appeal in customs matters.
10.2. Standard
Any person directly concerned by a decision or omission of the Customs shall have a right of appeal.
10.3. Standard
The person directly concerned by a decision or omission of the customs is informed, after making the request to the customs, of the reasons for the decision or omission within the time limits set by national legislation. It may then decide whether or not to introduce a remedy.
10.4. Standard
National legislation provides for the right to first appeal to customs.
10.5. Standard
When an appeal is rejected, the appellant has the right to introduce a new appeal to an independent customs authority.
10.6. Standard
In the last instance, the appellant has a right of appeal before a judicial authority.
B. FORME AND MOTIFES OF THE
10.7. Standard
The appeal is filed in writing; He's motivated.
10.8. Standard
A time limit for appeal against a customs decision is set and this time limit must be sufficient to allow the appellant to review the disputed decision and to prepare the appeal.
10.9. Standard
Where an appeal is filed with the Customs, the Customs does not require that any evidence be filed at the time of the appeal, but, where appropriate, it grants a reasonable period of time to that effect.
C. REVIEW OF THE REVIEW
10.10. Standard
The Customs shall determine the appeal and notify the appellant in writing as soon as possible.
10.11. Standard
When an appeal to customs is rejected, the appellant shall also notify the appellant, in writing, of the reasons for his decision, and the right to introduce a new appeal to an administrative or independent authority, specifying, where appropriate, the time limit before the expiry of which the new appeal must be filed.
10.12. Standard
Where the appeal has been granted, the Customs shall comply with its decision or the judgment of the independent or judicial authorities as soon as possible, except where it makes an appeal in respect of that judgment.

Protocol to Amend the International Convention for the Simplification and Harmonization of Customs Regulations, made in Kyoto on 18 May 1973, done in Brussels on 26 June 1999
For the consultation of the table, see image
This protocol has not yet entered into force in accordance with Article 3.