The Saeima has adopted and the President promulgated the following laws: On 26 June 1999 the Protocol on amendments 18 May 1973 Kyoto International Convention on the simplification and harmonization of procedures of article 1. 26 June 1999 the Protocol on amendments 18 May 1973 Kyoto International Convention on the simplification and harmonization of procedures (hereinafter referred to as the Protocol) and its annexes 1 and 2 (hereinafter the Annex) this law is adopted and approved. 2. article. The law shall enter into force on the date of its promulgation. By law to be put to the Protocol and the annexes in English and their translation into Latvian language. 3. article. Protocol and annexes shall enter into force in article 3 of the Protocol within the time and in order, and shall notify the Ministry of Foreign Affairs Gazette "journal". The law adopted by the Parliament of 14 June 2001. State v. President Vaira Vīķe-Freiberga in Riga on 28 June 2001, the Protocol of amendment to the International Convention on the Simplification and Harmonization of customs procedures (done at Brussels on 26th June 1999) the Contracting Parties to the International Convention on the simplification and harmonization of customs procedures (done at Kyoto on 18th May 1973 and entered into force on 25th September 1974) , hereinafter "the Convention", established under the auspic's of the Customs Co-operation Council, hereinafter "the Council", CONSIDERING that to achieve the aims of: — eliminating divergenc between the customs procedures and practices of Contracting Parties that can hamper international trade and other international exchanges. -meeting the needs of international trade and the Customs for facilitation, simplification and harmonization of customs procedures and practices; -ensuring appropriate standards of customs control; and — enabling the Custom it responds to major changes in business and administrative methods and techniques, the Convention must be amended, CONSIDERING also that the amended Convention: — must provide that the core principles for such simplification and harmonization are made obligatory on Contracting Parties to the amended Convention; -must provide the customs with efficient procedures supported by appropriate and effective control methods; and — will enable the achievement of a high degree of simplification and harmonization of customs procedures and practices which is an essential aim of the Council, and the-make a major contribution to facilitation of international trade, have agreed as follows: article 1 the preamble and the articles of the Convention are amended as set out in the text in Appendix I of the heret led. Article 2 the Annex of the Convention are replaced by the General Annex and Appendix II by led in the Specific Annex in Appendix III of the heret led. Article 3 1 Any Contracting Party. to the Convention may express its consent to be bound by this Protocol, including I and II, Appendic by: (a) signing it without reservation of ratification; (b) depositing an instrument of ratification after signing it subject to ratification; or (c) acceding to it. This Protocol shall be 2 open until 30th June 2000 for signature at the headquarters of the Council in Brussels by the Contracting Parties to the Convention. Thereafter, it shall be open for accession. 3. This Protocol, including I and II, Appendic shall enter into force three months after forty Contracting Parties have signed this Protocol without reservation of ratification or have deposited their instrument of ratification or accession. 4. After forty Contracting Parties have expressed their consent to be bound by this Protocol in accordanc with paragraph 1, a Contracting Party to the Convention shall accept the amendments to the Convention only by becoming a party to this Protocol. For such a Contracting Party, this Protocol shall come into force three months after it signs this Protocol without reservation of ratification or deposits an instrument of ratification or accession. Article 4 Any Contracting Party to the Convention may, when it will consent to it express to be bound by this Protocol, accept any of the Specific Annex or Chapter therein is in Appendix III of the heret led and shall notify the Secretary General of the Council of such acceptance and of the Recommended practices in respect of which it enter in 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, heret with its IR of supersed Appendic the Convention. Article 7 the Secretary General of the Council shall be the depositary of this Protocol and shall perform the functions as provided for in article 19 in Appendix I to this led Protocol. Article 8 this Protocol shall be open for signature by the Contracting Parties to the Convention at the headquarters of the Council in Brussels from 26th June 1999. Article 9 In accordanc with article 102 of the Charter of the United Nations, this Protocol shall be of a Appendic and it registered with the Secretariat of the United Nations at the request of the Secretary General of the Council. In witness whereof the undersigned, being duly authorized, have signed the theret this Protocol. Done at Brussels, this twenty-sixth day of June nineteen hundred and ninety-nine, in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary General of the Council who shall transmit certified cop to all the entities referred to in paragraph 1 of the article 8 in Appendix I to this led Protocol.

Appendix I International Convention on the Simplification and Harmonization of customs procedures (as amended) preamble the Contracting Parties to the present Convention established under the auspic's of the customs co-operation Council, the ENDEAVOURING to eliminat divergenc between the customs procedures and practices of Contracting Parties that can hamper international trade and other international exchanges, to contribute effectively to the (MENU RNGTON LINE4) development of such trade and exchanges by simplifying and harmonizing customs procedures and practices and by fostering international co-operation , NOTING that the significant benefits of facilitation of international trade may be achieved without compromising appropriate standards of customs control, RECOGNIZING that such simplification and harmonization can be accomplished by applying, in particular, the following principles: • the implementation of the programme aimed at continuously modernizing customs procedures and practices and in enhancing the efficiency and effectiveness, • the application of customs procedures and practices in a predictabl» , consistent and transparent manner, • the provision to interested parties of all the cessary information regarding customs laws, regulations, administrative guidelines, procedures and practices, • the adoption of modern techniques such as risk management and audit-based controls, and the maximum use of information technology practicabl, • co-operation wherever appropriate with other national authorities, other customs administration and the trading communities, • the implementation of relevant international standards • the provision to affected parties of easily accessible processes of administrative and judicial review, CONVINCED that an international instrument incorporating the above objective and principles that Contracting Parties to apply would lead to undertak the high degree of simplification and harmonization of customs procedures and practices which is an essential aim of the Customs Co-operation Council, and so make a major contribution to facilitation of international trade , Have agreed as follows: Chapter I Definition article 1 For the purpose of this Convention: (a) "Standard" means a provision the implementation of which is recognised as not cessary for the achievement of harmonization and simplification of customs procedures and practices; (b) "Transitional Standard" means a Standard in the General Annex for which a longer period for implementation is permitted; (c) "Recommended practice" means (a) a provision in a Specific Annex which is recognized as constituting progress towards the harmonization and simplification of the procedure of the Custom and practice of the wides, a possible application of which is considered to be desirabl; (d) "National legislation" means laws, regulations and others measure imposed by the competent authority of a Contracting Party and applicable throughout a to the territory of the Contracting Party concerned, or treats in force by which that Party is bound; (e) "General Annex" means the provision of a set of applicable to all the customs procedures and practices referred to in this Convention; (f) "Specific Annex" means (a) the provision of a set of applicable to one or more customs procedures and practices referred to in this Convention; (g) "guidelines" means a set of explanation of the provision of the General Annex, Specific Annex and Chapter therein which indicates a some of the possible courses of action to be followed in applying the standards, Transitional standards and Recommended practices, and in particular describing best practices and recommending examples of greater facilities; (h) "permanent Technical Committee" means the Permanent Technical Committee of the Council; (ij) "Council" means the Organization set up by the Convention establishing a customs co-operation Council, done at Brussels on 15 December 1950; (k) "customs or Economic Union" means a Union constituted by, and composed of, States which has competence to be its own adop regulations that are binding on those States in respect of matters governed by this Convention, and has competence to decide, in accordanc with its internal procedures, the sign, ratify.â or accede to this Convention. Chapter II scope and structure scope of the Convention article 2 Each Contracting Party of the undertak promote simplification and harmonization of the customs procedures and, to that end, to conform, in accordanc with the provision of this Convention, to the standards, Transitional standards and Recommended practices in the Annex to this Convention. However, nothing shall prevent a Contracting Party from granting facilities greater than those provided for therein, and each Contracting Party is recommended to grant such greater facilities as extensively as possible. Article 3 the provision of this Convention shall not preclud the application of national legislation with regards to either prohibition or restriction on goods which are subject to customs control. Structure of the Convention article 4 1. The Convention of a Body, a compris General Annex and Specific Annex. 2. The General Annex and each Specific Annex to this Convention, in principle, consis of Chapter in which an Annexe and subdivid compris: (a) definition; and (b) Standard, some of which in the General Annex are Transitional standards. 3. Each Specific Annex also contains Recommended practices. 4. Each Annex is accompanied by guidelines, the texts of which are not binding upon Contracting Parties. Article 5 For the purpose of this Convention, any Specific Annex or Chapter (s) (s) therein which it shall be a Contracting Party is bound to be construed an integral part of the Convention, and in relations to the Contracting Party a any reference to the Convention shall be deemed to include a reference to such Annex (I) or Chapter (s). Chapter III management of the Convention Management Committee article 6 1 shall be established there. a Management Committee to consider the implementation of this Convention, any measure to secure uniformity in the interpretation and application thereof, and any amendments proposed to theret. 2. The Contracting Parties shall be members of the Management Committee. 3. The competent administration of any entity qualified to become a Contracting Party to this Convention under the provision of article 8 or of any Member of the World Trade Organization shall be entitled to attend the sessions of the Management Committee as an observer. The status and rights of such Observer shall be determined by the Council of a Decision. The aforementioned rights cannot be exercised before the entry into force of the Decision. 4. The Management Committee may invite the representatives of international governmental and non-governmental organizations to attend the sessions of the Management Committee as observer. 5. The Management Committee: (a) shall recommend to the Contracting Parties: (i) amendments to the Body of this Convention; (ii) amendments to the General Annex, the Specific Annex and Chapter therein and the incorporation of a new Chapter to the General Annex; and (iii) the incorporation of new Specific Annex and new Specific Annex to Chapter; (b) may decide to amend Recommended practices or the new Recommended Practice of incorporat the Specific Annex or Chapter therein in accordanc with of article 16; (c) shall consider implementation of the provision of this Convention in accordanc with article 13, paragraph 4; (d) shall review and update the guidelines; (e) shall consider any other issues of relevance to this Convention that may be referred to it; (f) shall inform the Permanent Technical Committee and the Council of its decision. 6. The competent administration of the Contracting Parties shall communicate to the Secretary General of the Council proposals under paragraph 5 (a), (b), (c) or (d) of this article and the reasons therefore, together with any requests for the inclusion of items on the agenda of the sessions of the Management Committee. The Secretary General of the Council shall bring proposals to the attention of the competent administration of the Contracting Parties and of the observer is referred to in paragraphs 2, 3 and 4 of this article. 7. The Management Committee shall meet at least once each year. It shall annually elect a Chairman and Vice-Chairman. The Secretary General of the Council shall circulate the invitation and the draft agenda to the competent administration of the Contracting Parties and to the observer is referred to in paragraphs 2, 3 and 4 of this article at least six weeks before the Management Committee meets. 8. Where a decision cannot be arrived at by consensus, matters before the Management Committee shall be decided by voting of the Contracting Parties present. Proposals under paragraph 5 (a), (b) or (c) of this article shall be approved by a two-thirds majority of the votes cast. All other matters shall be decided by the Management Committee by a majority of the votes cast. 9. Where article 8, paragraph 5, of this Convention applies, the customs or Economic unions which are Contracting Parties shall have, in case of voting, only a number of votes equal to the total votes allotted to their members which are Contracting Parties. 10. Before the session, the ITU closur of the Management Committee shall adop a report. This report shall be transmitted to the Council and to the Contracting Parties and observer is mentioned in paragraphs 2, 3 and 4.11. In the absence of a relevant provision in this article, the rules of Procedure of the Council shall be applicable, unless the Management Committee decide otherwise of. Article 7 For the purpose of voting in the Management Committee, there shall be a separate voting on each Specific Annex and each Chapter of a Specific Annex. (a) Each Contracting Party shall be entitled to vote on matters relating to the interpretation, application or amendment of the Body and General Annex of the Convention. (b) As regards matters concerning a Specific Annex or Chapter of a Specific Annex that is already in force, only those Contracting Parties that have accepted that Specific Annex or Chapter therein shall have the right to vote. (c) Each Contracting Party shall be entitled to vote on the draft of the new Specific Annex or Chapter of a Specific Annex to new. 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) by acceding to it. This Convention shall be 2 open until 30th June 1974 for signature at the headquarters of the Council in Brussels by the members referred to in paragraph 1 of this article. Thereafter, it shall be open for accession by such members. 3. Any Contracting Party shall, at the time of signing, ratifying or acceding to this Convention, specify which if any of the Specific Annex or Chapter therein it will accept. It may subsequently notify the depositary that it will accept one or more Specific Annex or Chapter therein is. 4. the Contracting Parties accepting any new Specific Annex or any new Chapter of a Specific Annex shall notify the depositary in accordanc with paragraph 3 of this article. 5. (a) Any customs or Economic Union may become, in accordanc with paragraphs 1, 2 and 3 of this article, a Contracting Party to this Convention. Such customs or Economic Union shall inform the depositary of its competence with respect to the matters governed by this Convention. Such customs or Economic Union shall also inform the depositary of any substantial modification in the exten of its competence. (b) A customs or Economic Union which is a Contracting Party to this Convention shall, for the matters within its competence, exercise in its own name the rights, and fulfil the responsibilities, which the Convention confer on the members of such a Union which are Contracting Parties to this Convention. In such a case, the members of such a Union shall not be entitled to individually exercise these rights, including the right to vote. Article 9 1. Any Contracting Party which accede to this Convention or ratif's shall be bound by any theret the amendments to this Convention, including the General Annex, which have entered into force at the date of deposit of its instrument of ratification or accession. 2. Any Contracting Party which accept a Specific Annex or Chapter therein shall be bound by any amendments to the standards in that Specific Annex or led Chapter which have entered into force at the date on which it notifu to its acceptance to the depositary. Any Contracting Party which accept a Specific Annex or Chapter therein shall be bound by any amendments to the Recommended practices therein led, which have entered into force at the date on which it notifu to its acceptance to the depositary enter a reservation, unless it is against one or more of those Recommended practices in accordanc with article 12 of this Convention. Application of the Convention article 10 1. Any Contracting Party may, at the time of signing this Convention without reservation of ratification or of depositing its instrument of ratification or accession, or at any time thereafter, declare by notification given to the depositary that this Convention shall extend to all or any of the territories for whose international relations it is responsible. Such notification shall take effect three months after the date of the receipt thereof by the depositary. However, this Convention shall not apply to the territories named in the notification before this Convention has entered into force for the Contracting Party concerned. 2. Any Contracting Party which has made a notification under paragraph 1 of this article extending this Convention to any territory for whose international relations it is responsible may notify the depositary of, under the procedure of article 19 of this Convention, that the territory in question will no longer apply this Convention. Article 11 For the application of this Convention, a customs or Economic Union that is (a) a Contracting Party shall notify to the Secretary General of the Council the territories which form the customs or Economic Union, and these territories are to be taken as a single territory. Acceptance of the provision and reservations article 12 1. All Contracting Parties are hereby bound by the General Annex. 2. (A) A Contracting Party may accept one or more of the Specific Annex or one or more of the Chapter in therein. (A) a Contracting Party which accept a Specific Annex or Chapter therein shall be bound (s) by all the standards therein. (A) a Contracting Party which accept a Specific Annex or Chapter therein shall be bound (s) by all the Recommended practices therein unless, at the time of acceptance or at any time thereafter, it notifu to the depositary of the Recommended Practice (s) in respect of which it will enter reservations, stating the difference existing between the provision of the national legislation of it and those of the Recommended Practice (s) concerned. Any Contracting Party which has entered reservations may withdraw them, in whole or in part, at any time by notification to the depositary specifying the date on which such withdrawals takes effect. 3. Each Contracting Party bound by a Specific Annex or Chapter (s) therein shall examin the possibility of withdrawing any reservations to the Recommended practices entered under the terms of paragraph 2 and notify the Secretary General of the Council of the results of that review at the end of every three-year period commencing from the date of the entry into force of this Convention for that Contracting Party , specifying the provision of its national legislation which, in its opinion, are contrary to the attention of the reservations. Implementation of the provision of article 13 1. Each Contracting Party shall implementations that the Standard in the General Annex and in the Specific Annex (I) or Chapter (s) therein that it has accepted within 36 months after such Annex (I) or Chapter (s) have entered into force for that Contracting Party. 2. Each Contracting Party shall implementations that the Transitional standards in the General Annex within 60 months of the date that the General Annex has entered into force for that Contracting Party. 3. Each Contracting Party shall implementations that the Recommended practices in the Specific Annex (I) or Chapter (s) therein that it has accepted within 36 months after such Specific Annex (I) or Chapter (s) have entered into force for that Contracting Party, unless the reservations have been entered as to one or more of those Recommended practices. 4. (a) where the period provided for in paragraph 1 or 2 of this article would, in practice, be insufficient for any Contracting Party it implementations that the provision of the General Annex, that Contracting Party may request the Management Committee, before the end of the period referred to in paragraph 1 or 2 of this article, to provide an extension of that period. In making the request, the Contracting Party shall state the provision (s) of the General Annex with regard to an extension of the period which is required and the reasons for such request. (b) In exceptional circumstanc, the Management Committee may decide to grant such an extension. Any decision by the Management Committee granting such an extension shall state the exceptional justifying the decision of circumstanc and the extension of the case shall be in more than one year. At the expiry of the period of extension, the Contracting Party shall notify the depositary of the implementation of the provision with regards to which the extension was granted. Settlement of dispute of the article 14 1. Any dispute between two or more Contracting Parties concerning the interpretation or application of this Convention shall so far as possible be settled by negotiation between them. 2. Any dispute which is not settled by negotiation shall be referred by the Contracting Parties in dispute to the Management Committee which shall thereupon consider the dispute and make recommendations for its settlement. 3. The Contracting Parties in dispute may agree in advance to accept the recommendations of the Management Committee as binding. Amendments to the Convention article 15 1. The text of any amendment recommended to the Contracting Parties by the Management Committee in accordanc with article 6, paragraph 5 (a) (i) and (ii) shall be communicated by the Secretary General of the Council to all Contracting Parties and to those members of the Council that are not Contracting Parties. 2. Amendments to the Body of the Convention shall enter into force for all Contracting Parties twelve months after deposit of the instruments of acceptance by those Contracting Parties present at the session of the Management Committee during which the amendments were recommended to, provided that objection is lodged by any from of the Contracting Parties within a period of twelve months from the date of communication of such amendments. 3. Any recommended amendment to the General Annex or the Specific Annex or Chapter therein shall be deemed to be have been accepted six months after the date the recommended amendment was communicated to Contracting Parties, unless: (a) there has been an objection 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) a Contracting Party shall notify the Secretary General of the Council that, although it intends to accept the recommended amendment, the conditions for such acceptance not cessary not yet fulfilled. 4. If a Contracting Party to send the Secretary General of the Council a communication as provided for in paragraph 3 (b) of this article, it may, so long as it has not notified the Secretary General of the Council of its acceptance of the recommended amendment, submit an objection to that amendment within a period of eighteen months following the expiry of the six-month period referred to in paragraph 3 of this article. 5. If an objection to the recommended amendment is notified in accordanc with the terms of paragraph 3 (a) or 4 of this article, the amendment shall be deemed not to have been accepted and shall be of of the effect. 6. If any Contracting Party has sent a communication in accordanc with paragraph 3 (b) of this article, the amendment shall be deemed to have been accepted on the earlier of the following two dates: (a) the date by which all the Contracting Parties which sent such communications have notified the Secretary General of the Council of their acceptance of the recommended amendment , provided that, if all the acceptance of were notified before the expiry of the period of six months referred to in paragraph 3 of this article, that date shall be taken to be the date of expiry of the said six-month period; (b) the date of expiry of the eighteen-month period referred to in paragraph 4 of this article. 7. Any amendment to the General Annex or the Specific Annex or Chapter therein is deemed to be accepted shall enter into force either six months after the date on which it was deemed to be accepted or, if a different period is specified in the recommended amendment, on the expiry of that period after the date on which the amendment was deemed to be 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 accordanc with paragraph 3 (a), and of any communication received in accordanc with paragraph 3 (b), of this article. The Secretary General of the Council shall subsequently inform the Contracting Parties whethers the Contracting Party or parties which have sent such a communication raise an objection to the recommended amendment or accept it. Article 16 1. Notwithstanding the amendment procedure put down in article 15 of this Convention, the Management Committee in accordanc with article 6 may decide to amend any Recommended practice or the new Recommended practices to incorporat any Specific Annex or Chapter therein. Each Contracting Party shall be invited by the Secretary General of the Council to participat in the deliberation of the Management Committee. The text of any such amendment or new Recommended practice so decided upon shall be communicated by the Secretary General of the Council to the Contracting Parties and those members of the Council that are not Contracting Parties to this Convention. 2. Any amendment or incorporation of new Recommended practices decided upon under paragraph 1 of this article shall enter into force six months after their communication by the Secretary General of the Council. Each Contracting Party bound by a Specific Annex or Chapter therein forming the subject of such amendments or incorporation of new Recommended practices shall be deemed to have accepted those amendments or new Recommended practices unless it enter a reservation under the procedure of article 12 of this Convention. Duration of accession article 17 1. This Convention is of unlimited duration but any Contracting Party may at any time denounc it after the date of its entry into force under article 18 thereof. 2. The denunciation shall be notified by an instrument in writing, deposited with the depositary. 3. The denunciation shall take effect six months after the receipt of the instrument of denunciation by the depositary. 4. The provision of paragraphs 2 and 3 of this article shall also apply in respect of the Specific Annex or Chapter therein of any Contracting Party may, for which withdraw its acceptance at any time after the date of the entry into force. 5. Any Contracting Party which it will withdraw acceptance of the General Annex shall be deemed to have denounced the Convention. In this case, the provision of paragraphs 2 and 3 also apply. Chapter V Final provision for the Entry into force of the Convention article 18 1. This Convention shall enter into force three months after five of the entities referred to in the paragraph 1 and 5 of article 8 thereof have signed the Convention without reservation of ratification or have deposited their instruments of ratification or accession. 2. This Convention shall enter into force for any Contracting Party three months after it has become a Contracting Party in accordanc with the provision of article 8 Any Specific Annex 3 to this Convention or Chapter therein shall enter into force three months after five Contracting Parties have accepted that Specific Annex or that Chapter. 4. After any Specific Annex or Chapter therein has entered into force in accordanc with paragraph 3 of this article, that Specific Annex or Chapter therein shall enter into force for any Contracting Party three months after it has notified its acceptance. From a Specific Annex or Chapter therein shall, however, enter into force for a Contracting Party before this Convention has entered into force for 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 shall: (a) receive and keep custody of the original texts of this Convention; (b) prepare certified cop out of the original texts of this Convention and transmit them to the Contracting Parties and those members of the Council that are not Contracting Parties and the Secretary General of the United Nations; (c) receive any signature with or without reservation of ratification, ratification or accession to this Convention and receive and keep custody of any instruments, notifications and communications relating to it; (d) the whethers examin the signature or any instrument, notification or communication relating to this Convention is in due and proper form and, if need be, bring the matter to the attention of the Contracting Party in question; (e) notify the Contracting Parties, those members of the Council that are not Contracting Parties, and the Secretary General of the United Nations of: — the signature, ratification, accession and acceptance of Annex and Chapter under article 8 of this Convention; — new Chapter of the General Annex and new Specific Annex or Chapter therein to which the Management Committee decide to recommend them in this Convention; incorporat -the date of entry into force of this Convention, of the General Annex and each Specific Annex or Chapter therein of in accordanc with article 18 of this Convention; — notifications received in accordanc with articles 8, 10, 11.12 and 13 of this Convention; -withdrawals of acceptance of Annexe/Chapter by Contracting Parties; — the denunciation under article 17 of this Convention; and — any amendment accepted in accordanc with article 15 of this Convention and the date of its entry into force. 3. In the event of any difference appearing between a Contracting Party and the depositary as to the performance of the latter's functions, the depositary or that Contracting Party shall bring the question to the attention of the other Contracting Parties and the signator to or, as the case may be, the Management Committee or the Council. Registration and authentic texts article 20 In accordanc with article 102 of the Charter of the United Nations, this Convention shall be registered with the Secretariat of the United Nations at the request of the Secretary General of the Council. In witness whereof the undersigned, being duly authorized, have signed the theret this Convention. Done at Kyoto, this eighteenth day of May nineteen hundred and seventy-three in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary General of the Council who shall transmit certified cop to all the entities referred to in paragraph 1 of this article 8 of this Convention. Appendix II General Annex Chapter 1 GENERAL principles 1.1 Standard, the Definition, standards and Transitional standards in this Annex shall apply to customs procedures and practices specified in this Annex and, insofar as applicable, to procedures and practices in the Specific Annex. 1.2. Standards the conditions to be fulfilled and customs to be accomplished for procedures formalit and practices in this Annex and in the Specific Annex shall be specified in the national legislation and shall be as simple as possible. 1.3. Standard the Customs shall Institute and maintain formal consultative relationships with the trade to increase co-operation and participation in establishing a facilitat the most effective methods of working commensurat with the national provision and international agreements. Chapter 2 DEFINITION For the purpose of the Annex to this Convention: E1/F23. "appeal" means the Act by which a person who is directly affected by a decision or omission of the Customs and who consider himself to be aggrieved thereby to seek to before a competent redres authority; E2-F19. "the assessment of duties and taxes" means the determination of the amount of duties and taxes payable; E3/F4. "audit-based control" means "by which the Customs satisfy themselves as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial data held by persons concerned; E4/F15. "checking the goods declaration" means the action taken by the Customs to satisfy themselves that the goods declaration is correctly made out and that the supporting documents required fulfil the prescribed conditions; E5-F9. "clearance" means the accomplishmen of the Custom is not to allow the good formalit cessary to enter home use, to be exported or to be placed under another Customs procedure; E6-F10. "Custom" means the Government service which is responsible for the administration of customs law and the collection of duties and taxes and which also has the responsibility for the application of other laws and regulations relating to the importation, exportation, movement or storage of goods; E7/F3. "Customs control" means the measure applied by the Customs to ensur is compliance with customs law; E8./F11. "Customs duties" means the duties falling down in the customs tariff to which goods are liabl on entering or leaving the customs territory; E9-F16. "Customs formalit" means all the operations which must be carried out by the persons concerned and by the customs in order to comply with the customs law; E10/F18. "Customs law" means the statutory and regulatory provision relating to the importation, the exportation, movement or storage of goods, the administration and enforcement of which are specifically charged to the customs, and any regulations made by the customs under their statutory power; E15-F2. ' Customs Office ' means the customs administrative unit competent for the performance of customs formalit, and the premise or other areas approved for that purpose by the competent authorities to be; E12/F25. "Customs territory" means the territory in which the customs law of a Contracting Party applies; E13-F6. "decision" means the individual act by which the Customs decide upon a matter relating to customs law; E14/F7. "declaran" means any person who makes a Good will declaration or in whose name such a declaration is made; Among The Eu15 Group./F5. "due date" means the date when payment of duties and taxes is due; E16-F12. "duties and taxes" means import duties and taxes and/or export duties and taxes; E17-F27. "the examination of the goods" means the physical inspection of goods by the Customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods with in accordanc with the particular is furnished in the goods declaration; E18-F13. "export duties and taxes" means customs duties and all other duties, taxes or charges which are collected on or in connection with the exportation of goods, but not including any charges which are limited in amount to the cost of the services approximat rendered or collected by the Customs on behalf of another national authority; E19/F8. "Goods declaration" means a statement made in the manner prescribed by the customs, by which the persons concerned indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require for its application; E20-F14. "import duties and taxes" means customs duties and all other duties, taxes or charges which are collected on or in connection with the importation of goods, but not including any charges which are limited in amount to the cost of the services approximat rendered or collected by the Customs on behalf of another national authority; E21-F1. "the mutual administrative assistance" means the action of a customs administration on behalf of or in collaboration with another Customs administration for the proper application of customs law and for the prevention, investigation and repression of customs offenc; E22-F21. "omission" means the failure to act or give a decision required of the customs by customs law within a reasonable time on a matter duly submitted to them; .02214179e23./F22. "person" means both natural and legal persons, unless the context otherwise requires; E24/F20. "release of goods" means the action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned; E25-F24. "repaymen" means the refund, in whole or in part, of duties and taxes paid on goods and the remission, in whole or in part, of duties and taxes where payment has not been made; E26-F17. "security" means that which ensur to the satisfaction of the customs that an obligation to the Customs will be fulfilled. Security is described as "general" when it's that ensur the obligation arising from several operations will be fulfilled will; E27-F26. "third party" means any person who deals directly with the Custom, and on behalf of another person for, relating to the importation, exportation, movement or storage of goods. Chapter 3 clearance AND OTHERS to the Competent Customs Office FORMALIT Custom 3.1 Standard of the Customs shall designat the Customs offices at which goods may be produced or cleared. In determining the competence and location of these offices and their hours of business, the factors to be taken into account shall include in particular the requirements of the trade. 3.2. Standard At the request of the person concerned and for reasons deemed valid by the customs, the latter shall, subject to the availability of resources, perform the functions laid down for the purpose of a customs procedure and practice outside the designated hours of business or away from customs offices. Any expense of chargeabl by the Customs shall be limited to the cost of approximat of the services rendered. 3.3. Standard where customs office located at the crossing of a common border, the customs administration is concerned shall correlat the business hours and the competence of those offices. 3.4. Transitional Standard At the common border crossing, the customs administration is concerned shall, whenever possible, operate joint controls of the. 3.5. the Transitional Standard where the Customs intends to establish a new Customs office or to convert an existing one at a common border crossing, they shall, wherever possible, the co-operate with the neighbouring Customs to establish a juxtaposed Customs Office to facilitat join control. The be (a) a Person declaran entitled to act as the Standard 3.6 declaran National legislation shall specify the conditions under which a person is entitled to act as declaran. 3.7. Standard Any person having the right to dispos of the goods shall be entitled to act as declaran. (b) the responsibilities of the the 3.8 Standard declaran declaran shall be held to be the responsible to the Customs for the accuracy of the particular is given in the goods declaration and the payment of the duties and taxes. (c) rights of the the Standard 3.9 declaran before lodging the goods declaration shall be allowed to the declaran, under such conditions as may be let down by the Customs: (a) to inspect the goods; and (b) to draw the sample. 3.10. Standard the Customs shall not require a separate goods declaration in respect of samples allowed to be drawn under the customs supervision, provided that such sample with the included in the goods declaration concerning the relevant consignmen. The goods declaration (a) goods declaration format and contents 3.11. Standard, the contents of the goods declaration shall be prescribed by the customs. The paper format of the goods declaration shall conform to the UN-layout key. For automated customs clearance processes, the format of the electronically lodged goods declaration shall be based on international standards for electronic information exchange as prescribed in the customs co-operation Council recommendations on information technology. 3.12. Standard the Customs shall limit the data required in the goods declaration to only such as are deemed not particular cessary for the assessment and collection of duties and taxes, the compilation of statistics and the application of customs law. 3.13 Standard where, for reasons deemed valid by the customs, the declaran does not have the all the information required to make the goods declaration, a provisional or incomplete goods declaration shall be allowed to be lodged, provided that it contains the particular is not deemed by the cessary Custom and that the complete it of the undertak declaran it within a specified period. 3.14. Standard If the Customs register a provisional or incomplete goods declaration, the tariff treatment to be accorded to the goods shall not be different from that which would have been accorded had a complete and correct goods declaration been lodged in the first instance. The release of the goods shall not be delayed provided that any security required has been furnished to ensur collection of any applicable duties and taxes. 3.15. Standard the Customs shall require the lodgemen of the original goods declaration and only the minimum number of cop cessary to. (b) documents supporting the goods declaration 3.16. Standard In support of the goods declaration, the Customs shall require only those documents do not permit control of the cessary to operations and to ensur that all requirements relating to the application of customs law have been complied with. 3.17. Standard where certain supporting documents cannot be lodged with the goods declaration for reasons deemed valid by the customs, they shall allow production of those documents within a specified period. 3.18. Transitional Standard the Customs shall permit the lodgemen of supporting documents by electronic means. 3.19. Standard the Customs shall not require a translation of the particular of supporting documents except when the permit processing cessary not of the goods declaration. Lodgemen, registration and checking of the goods declaration 3.20. Standard the Customs shall permit the lodging of the goods declaration at any designated customs office. 3.21. Transitional Standard the Customs shall permit the lodging of the goods declaration by electronic means. 3.22. The declaration shall be the Standard Good be lodged during the hours designated by the customs. 3.23. Standard where national legislation lay down a time limit for lodging the goods declaration, the time allowed shall be sufficient to enable the declaran to complete the goods declaration and to obtain the supporting documents required. 3.24. Standard At the request of the declaran and for reasons deemed valid by the customs, the latter shall extend the time limit prescribed for lodging the goods declaration. 3.25. The National legislation shall make provision for Standard for the lodging and registering or checking of the of the goods declaration and supporting documents prior to the arrival of the goods. 3.26. Standard When the Customs cannot register the goods declaration, they shall state the reasons to the declaran. 3.27. Standard the Customs shall permit the declaran it amend the goods declaration that has already been lodged, provided that when the request is received they have not begun to check the goods declaration or to examin the good. 3.28. Transitional Standard the Customs shall permit the declaran it amend the goods declaration if a request is received after checking of the goods declaration has commenced, if the reasons given by the authority deemed valid by declaran with the Custom. 3.29. The Transitional Standard to be allowed to withdraw declaran shall the goods declaration and apply for another Customs procedure, provided that the request to do so is made to the Customs before the goods have been released and that the reason deemed valid by the by the Custom. 3.30. Standard Checking the goods declaration shall be effected at the same time or as soon as possible after the goods declaration is registered. 3.31. the Standard For the purpose of checking the goods declaration, the Customs shall take only such action as they take it in de Essentials ensur compliance with customs law. Special procedures for authorized persons 3.32. Transitional Standard For authorized persons who meet criteria specified by the customs, including having an appropriate record of compliance with customs requirements and a satisfactory system for managing their commercial records, the Customs shall provide for:-the release of the goods on the provision of the minimum information does not identify the cessary to goods and permit the subsequent completion of the final goods declaration; — clearance of the goods at the declaran's premise or another place authorized by the customs; and, in addition, to the exten to possible, other special procedures such as: — allowing a single goods declaration for all imports or exports in a given period where goods are imported or exported frequently by the same person; — use of the authorized persons ' commercial records to self-assess their duty and tax liability and, where appropriate, their compliance with the others ensur customs requirements; — allowing the lodgemen of the goods declaration by means of an entry in the records of the authorized person to be supported subsequently by a supplementary goods declaration. Examination of the goods (a) the time required for examination of goods 3.33. Standard When the Customs decide that goods declared shall be examined, this examination shall take place as soon as possible after the goods declaration has been registered. 3.34. Standard When scheduling, priority shall be given examination to the examination of live animals and perishables good and their other goods which the Customs accept are urgently required. 3.35. Transitional Standard If the goods must be inspected by other competent authorities and to the Customs also schedules an examination, the Customs shall ensur that the co-ordinated with the inspection and, if possible, carried out at the same time. (b) the presence of the examination of goods at declaran 3.36. Standard the Customs shall consider requests by the to be present or declaran to be represented at the examination of the goods. Such requests shall be granted unless in exceptional circumstanc's exist. 3.37. Standard If the Custom is useful, they shall be in de require the to be present or declaran to be represented at the examination of the goods to give them any assistance the cessary to facilitat not examination. (c) Sampling by the Customs 3.38. Standard Sample of IR be taken only where deemed not cessary by the Customs to establish the tariff description and/or value of goods declared or to ensur the applications of other provision of national legislation. Sample shall be as small as the drawn possible. Errors 3.39. Standard the Customs shall not impost of substantial penalties for errors where they are satisfied that such errors are inadverten and that there has been from the intent or gross fraudulen not gligenc. Where they consider it not a repetition of the cessary discourag such errors, a penalty may be imposed but shall be of no greater than is cessary for this purpose. Release of goods 3.40. Standard goods declared shall be released as soon as the Customs have examined them or decided not to examin them, provided that: — from the offenc has been found; -the import or export licence or any other documents required have been acquired; — all relating to permit to the procedure concerned have been acquired; and — any duties and taxes have been paid or that appropriate action has been taken to ensur is their collection. 3.41. Standard If the customs are satisfied that the declaran will subsequently accomplish all the formalit in respect of clearance they shall release the goods, provided that the product of a commercial or declaran official document giving the particular change of the climate and to the consignmen acceptabl the customs, and that security, where required, has been furnished to ensur collection of any applicable duties and taxes. 3.42. the Standard When the Customs decide that they require laboratory analysis of samples, detailed technical documents or expert advice, they shall release the goods before the results of such examination are known, provided that any security required has been furnished and provided they are satisfied that the goods are not subject to prohibition or restriction. 3.43. Standard When an offenc has been detected, the Customs shall not wait for the completion of administrative or legal action before they release the goods, provided that the goods are not liabl to confiscation or forfeitures imposed or to be needed as evidence at some later stage and that the pay of the declaran duties and taxes and furnish the security to ensur collection of any additional duties and taxes and of any penalties which may be imposed. Abandonmen or destruction of goods 3.44. Standard When goods have not yet been released for home use or when they have been placed under another Customs procedure, and provided that has been detected from the offenc, the person concerned shall not be required to pay the duties and taxes or shall be entitled to the repaymen thereof: — when, at his request, such goods are abandoned to the revenue or destroyed or rendered commercially valueles under Custom control , as the Customs may decide. Any costs involved shall be borne by the person concerned; -when such goods are destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss is duly established to the satisfaction of the customs; — on the shortage due to the nature of the goods when such shortage of duly established to the satisfaction of the to the Custom. Any waste or scrap remaining after destruction shall be liabl, if taken into home use or exported, to the duties and taxes that would be applicable to such waste or scrap imported or exported in that State. 3.45. Transitional Standard When the Customs sell goods which have not been declared within the time allowed or could not be released although the offenc has been discovered, from the proceed of the sale, after marbles of any duties and taxes and all other charges and expense incurred, shall be made of over to those persons entitled to receive them or, when this is not possible , held at their disposal for a specified period. Chapter 4 duties AND taxes (A). Assessment, COLLECTION AND payment OF duties AND taxes 4.1 Standard National legislation shall define the duties of when liability to circumstanc and taxes is incurred. 4.2. Standard, the time period within which the applicable duties and taxes are assessed shall be stipulated in national legislation. The assessment shall follow as soon as possible after the goods declaration is lodged or the liability is otherwise incurred. 4.3. Standard, the factors on which the assessment of duties and taxes is based and the conditions under which they are determined shall be specified in national legislation. 4.4. Standard, the rates of duties and taxes shall be set out in official publications. Standard National legislation shall specify 4.5 the point in time to be taken into considerations for the purpose of determining the rates of duties and taxes. Standard National legislation shall specify 4.6 the methods that may be used to pay the duties and taxes. Standard National legislation shall specify 4.7. the person (s) responsible for the payment of duties and taxes. 4.8. Standard National legislation shall determin the due date and the place where payment is to be made. 4.9. Standard When national legislation specifi c that the due date may be after the release of the goods, that date shall be at least ten days after the release. Of interest shall be charged for the period between the date of release and the due date. Standard National legislation shall specify 4.10. the period within which the Customs may take legal action to collect duties and taxes not paid by the due date. Standard National legislation shall determin 4.11 the rate of interest on non chargeabl of duties and taxes that have not been paid by the due date and the conditions of application of such interest. 4.12. Standard When the duties and taxes have been paid, a receipt constituting proof of payment shall be issued to the payer, unless there is other evidence constituting proof of payment. 4.13. Transitional National legislation shall specify (a) the Standard Minimum value and/or a minimum amount of duties and taxes below which of the duties and taxes will be collected. 4.14. Standard If the Customs find that errors in the goods declaration or in the assessment of the duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that legally chargeabl, they shall correct the errors and collect the amount underpaid. However, if the amount involved is less than the minimum amount specified in national legislation, the Customs shall not collect or recover that amount. B. DEFERRED payment OF duties AND taxes 4.15 Standard where national legislation provides for the deferred payment of duties and taxes, it shall specify the conditions under which such facility is allowed. 4.16. Standard Deferred payment shall be allowed without interest charges to the exten to possible. 4.17. Standard periods for the deferred payment of duties and taxes shall be at least fourteen days. C. REPAYMEN OF duties AND taxes 4.18 to Repaymen shall be granted a Standard where it is established that duties and taxes have been overcharged as a result of an error in their assessment. 4.19. Standard shall be granted in respect to Repaymen of imported or exported goods which are found to have been defective or otherwise not in accordanc with the agreed specifications at the time of importation or exportation and are returned either to the supplier or to another person designated by the supplier, subject to the following conditions: – the goods have not been worked , repaired or used in the country of importation, and are re-exported within a reasonable time; -the goods have not been worked, repaired or used in the country to which they were exported, and the re-imported within a reasonable time. Use of the goods shall, however, not hinder the repaymen if such use was indispensabl to discover the defect or other of which caused the circumstanc re-re-exportation or importation of the goods. As an alternative to re-re-exportation or importation, the goods may be abandoned to the revenue or destroyed or rendered commercially valueles under Custom control, as the Customs may decide. Such destruction shall not entail abandonmen or any cost to the revenue. 4.20. Where Transitional Standard permission is given by the Customs for goods originally declared for a customs procedure with payment of duties and taxes to be placed under another Customs procedure, shall be made to the repaymen of any duties and taxes charged in excess of the amount due under the new procedure. 4.21. the Standard Decision on claims for repaymen to be reached, and notified shall in writing to the persons concerned, without delay, of the undu and repaymen of the overcharged shall be made non as soon as possible after the verification of claims. 4.22. the Standard where it is established by the customs that the overcharg is a result of an error on the part of the customs in assessing the duties and taxes, shall be made to repaymen as a matter of priority. 4.23. the Standard time limit where the fixed beyond which claims for repaymen will not be accepted, such limits shall be of a sufficient duration to take account of the differing pertaining to each type of circumstanc of case in which the repaymen may be granted. 4.24. Standard shall not be granted to Repaymen if the amount involved is less than the minimum amount specified in national legislation. Chapter 5 SECURITY 5.1 Standard National legislation shall enumerat the cases in which security is required and shall specify the forms in which security is to be provided. 5.2. Standard the Customs shall determin the amount of security. 5.3. Any person required to provide Standard security shall be allowed to choose any form of security provided that it is the Custom to acceptabl. 5.4. Where national legislation provides for Standard, the Customs shall not require security when they are satisfied that an obligation to the Customs will be fulfilled. 5.5. the Standard When security is required to ensur that the obligation arising from (a) a customs procedure will be fulfilled, the Customs shall accept a general security, in particular from the declarant who regularly declare goods at different offices in the customs territory. 5.6. Standard where security is required, the amount of security to be provided shall be as low as possible and, in respect of the payment of duties and taxes, shall not exceeds 100 the amount potentially chargeabl. 5.7 Standard where security has been furnished, it shall be discharged as soon as possible after the Custom with a satisfied that the obligations under which the security was required have been duly fulfilled. Chapter 6 customs CONTROL 6.1 Standard, All good, including means of transport, which enter or leave the customs territory, regardless_of of whethers ut300r2u liabl to duties and taxes, shall be subject to customs control. 6.2. Standard Custom control shall be limited to the cessary to ensur is not compliance with the customs law. 6.3. Standard In the application of customs control, the Customs shall use risk management. 6.4. Standards the Customs shall use risk analysis to determin which party and which the goods, including means of transport, should be examined and the examination of the exten. 6.5. Standard the Customs shall adop a compliance measurement strategy to support risk management. 6.6 Standard customs control systems shall include audit-based controls. 4.2. Standard the Customs shall seek to co-operate with other Custom administration and seek the mutual administrative assistance the conclud agreements to enhance Customs control. 6.8. the Standard the Customs shall seek to co-operate with the trade and seek their Understanding of the memorandum of the conclud enhance Customs control. 6.9. Transitional Standard, the Customs shall use information technology and electronic commerce to the greatest possible exten to enhance Customs control. 6.10. Standard the Customs shall evaluate traders ' commercial systems where those systems have an impact on customs operations to ensur is compliance with customs requirements. Chapter 7 APPLICATIONS OF INFORMATION TECHNOLOGY 7.1. Standard the Customs shall apply information technology to support customs operations, where it is cost-effective and efficient for the Customs and for the trade. The Customs shall specify the conditions for its application. 7.2. Standard When introducing computer applications, the Customs shall use relevant internationally accepted standards. 7.3. Standard, the introduction of information technology shall be carried out in consultation with all relevant parties directly affected, to the greatest possible be exten. 7.4. Standard New or revised national legislation shall provide for:-electronic commerce methods as an alternative to paper-based documentary requirements; -electronic as well as paper-based authentication methods; — the right of the Customs to retain information for their own use and, as appropriate, to exchange such information with other customs administration and all other legally approved parties by means of electronic commerce techniques. Chapter 8 the RELATIONSHIP BETWEEN the Customs AND THIRD parties 8.1. Standard persons concerned shall have the choice of transacting business with the customs either directly or by designating a third party to act on their behalf. 8.2. Standard National legislation shall set out the conditions under which a person may act for and on behalf of another person in dealing with the Customs and shall lay down the liability of third parties to the Customs for duties and taxes and for any irregularit. 8.3. Standard the Customs transactions where the person concerned Electa to do business on his own account shall not be treated less favourably or be subject to more than the stringen requirements those customs transactions which are handled for the person concerned by a third party. 8.4. Standard A person designated as a third party shall have the same rights as the person who designated him in those matters related to transacting business with the customs. 8.5. Standard the Customs shall provide for third parties to participat in their formal consultation with the trade. 8.6. Standard the Customs shall specify the circumstanc-under which they are not prepared to transact business with a third party. 8.7. the Standard the Customs shall give written notification to the third party of a decision not to transact business. Chapter 9 DECISION AND RULING of the INFORMATION SUPPLIED BY the Customs INFORMATION OF GENERAL APPLICATION 9.1 a.. Standard the Customs shall ensur that all relevant information of general application pertaining to customs law is readily available to any interested person. 9.2. Standard When information that has been made available must be amended due to changes in customs law, administrative arrangements or requirements, the Customs shall make the revised information readily available sufficiently in advance of the entry into force of the changes to enable interested persons to take account of them, unless advance notice is precluded. 9.3. the Transitional Standard, the Customs shall use information technology to enhance the provision of information. B. INFORMATION OF A SPECIFIC nature 9.4. Standard At the request of the interested person, the Customs shall provide, as quickly and as accurately as possible, information relating to the specific matters raised by the interested person and pertaining to customs law. 9.5. Standard the Customs shall supply not only the information specifically requested but also any other pertinen information which they consider the interested person should be made aware of. 9.6. Standard When the Customs supply information, they shall ensur that they do not divulg details of a private or confidential nature regimes by the customs or third parties unless such disclosure is required by or authorized by national legislation. 9.7. Standard When the Customs cannot supply information free of charge, any charge shall be limited to the cost of approximat of the services rendered. C. DECISION AND RULING 9.8. Standard At the written request of the person concerned, the Customs shall notify their decision in writing within a period specified in national legislation. Where the decision is adverse to the person concerned, the reasons shall be given and the right of appeal advised. 9.9. Standard the Customs shall issue binding ruling at the request of the interested person, provided that the Customs have all the information they de not cessary. Chapter 10 APPEAL IN customs matters (A). right OF APPEAL 10.1 Standard National legislation shall provide for a right of appeal in customs matters. 10.2. Any person who is the Standard directly affected by a decision or omission of the Customs shall have a right of appeal. 10.3. The persons directly affected by the Standard (a) a decision or omission of the Customs shall be given, after having made a request to the Custom, the reasons for such decision or omission within a period specified in national legislation. This may or may not result in an appeal. Standard National legislation shall 10.4. provide for the right of an initial appeal to the Custom. Standard 10.5. Where an appeal to the Customs is dismissed, the appellan a shall have the right of a further appeal to an authority independent of the customs administration. 10.6. the Standard In the final instance, the appellan a shall have the right of appeal to a judicial authority. B. FORM AND grounds OF APPEAL An appeal shall be 10.7. Standard lodged in writing and shall state the grounds on which it is being made. 10.8. Standard A time limit shall be fixed for the lodgemen of an appeal against a decision of the Customs and it shall be such as to allow the appellan to be sufficient time to study the contested decision and to prepare an appeal. 10.9. Standard where an appeal is to the customs they shall not, as a matter of course, require that any supporting evidence be lodged together with the appeal but shall, in an appropriate, allow a reasonable circumstanc time for the lodgemen of such evidence. C. CONSIDERATIONS OF APPEAL 10.10. Standard the Customs shall give its ruling upon an appeal and written notice thereof to the appellan as soon as possible. 10.11. Standard where an appeal to the Customs is dismissed, the Customs shall set out the reasons therefore and shall in writing advise the appellan of his right to lodge any further appeal with an administrative or independent authority and of any time limit for the lodgemen of such appeal. 10.12. Standard where an appeal is allowed, the Customs shall put their decision or the ruling of the independent or judicial authority into effect as soon as possible, except in cases where the Customs appeal against the ruling.

A Protocol on amendments to the International Convention on the simplification and harmonization of procedures (Brussels, 26 June 1999) of the International Convention on the simplification and harmonization of procedures (signed in Kyoto on 18 May 1973, entered into force on 25 September 1974), hereinafter referred to as "the Convention", which dates from the Customs Cooperation Council, hereinafter referred to as "the Council" in custody, Member States, recognizing that, in order to: — remove the disparities between national customs procedures and practices which may hamper international trade and other international exchanges; — comply with international trade and customs requirements, customs procedures and practices, promote simplification and harmonisation; — the application of appropriate standards of customs control; and — promote the Customs observe significant changes in business and administrative methods and techniques, the Convention should be amended, taking into account also that the amended Convention:-ensure that the guiding principles for such simplification and harmonisation is mandatory for the Member States to the Convention as amended; — provide the customs with efficient procedures supplement the appropriate and effective control methods; and — promote a high level of customs procedures and practices of simplification and harmonization, which is the main goal of the Council, thus making greater contribution to the promotion of international trade, agreed on the following: 1. the preamble to the Convention article and the articles are amended in accordance with Annex I to this Protocol. Article 2 of the Convention shall be replaced by the General Annex contained in annex 2 to this Protocol, and with special attachments that included in annex 3 to this Protocol. Article 3 each State may express its consent to be bound by this Protocol and its annexes 1 and 2: (a) by signing it without reservation of ratification; (b) signature with reservation in respect of ratification and after depositing the ratification instrument; or (c) by acceding to it. 2. This Protocol is open for signature by all Member States of the Council of the Republic to the Convention in Brussels until 30 June 2000. After this date it will be able to join. 3. this Protocol with its annexes 1 and 2, shall enter into force three months after the forty Member States have signed it without reservation of ratification or deposits its instrument of ratification or accession. 4. After the forty Member States have expressed their consent to be bound by this Protocol in accordance with the first paragraph of this article, States parties shall adopt amendments to the Convention only by becoming a party to this Protocol. For such member the Protocol shall enter into force three months after it signs this Protocol without reservation of ratification or instruments of ratification or accession. Article 4 each State party shall, when it expressed its intention to be bound to this Protocol may take any of the special attachments or their departments, contained in annex 3 of the Protocol. It shall notify the General Secretariat of the Council of such acceptance and Rekomendētaj practices, for which it made the reservation. Article 5 after the entry into force of the present Protocol, the Secretary-General of the Council does not accept the instrument of ratification or accession to the Convention. Article 6 This Protocol in relations between Member States, the Protocol with its attachments will be with higher strength than the Convention. Article 7 the Secretary General of the Council is the depositary of this Protocol. It shall perform the functions provided for in annex 1 of the Protocol article 19. Article 8 this Protocol shall be open for signature by Member States of the Convention of the Council of the General staff in Brussels from 26 June 1999. in accordance with article 9 of the United Nations Charter article 102 of this Protocol and its annex shall be registered by the Secretary-General of the United Nations at the request of the Secretary-General of the Council. In witness whereof the undersigned, duly authorized representatives, have signed this Protocol. Signed in Brussels, one thousand nine hundred and ninety-ninth annual twenty-sixth June in the English and French languages, both texts being equally authentic. Protocol, drawn up in a single original, which shall be submitted to the Secretary-General of the Council who shall transmit certified copies to all the objects defined in annex 1 of this Protocol article 8, first paragraph.

1. the annex to the International Convention on the simplification and harmonization of procedures (as amended) preamble the current Convention, which dates from the auspices of the Customs Cooperation Council, the Member States, in an effort to erase the disparities between national customs procedures and practices which may hamper international trade and other international exchanges, desiring to operate efficiently, to develop such trade and exchanges by simplifying and harmonising customs procedures and practices as well as promoting international cooperation , Noting that international trade facilitation of major gains cannot be achieved without appropriate customs control standards, taking into account that such simplification and harmonisation is achieved, mainly by applying the following principles: the introduction of programmes aimed at continuously customs modernization of procedures and practices, thereby increasing efficiency, the application of customs procedures and practices, predicted in a uniform and transparent manner, ensuring that all interested parties (parties) with the necessary information on the laws and regulations legislation, administrative procedures and practices in the field of customs, introducing modern technologies, such as risk analysis and post-customs clearance inspection, and the maximum use of information technology, the widest possible cooperation with other national institutions, customs administrations and trade associations, introducing international standards, ensuring the parties readily available information on the administrative and judicial proceedings, convinced that an international instrument that would be incorporated in the above objectives and principles the Member States undertake to apply would lead to high customs procedures and practices, the simplification and harmonisation of the level that is the main goal of the Council, and thus making a significant contribution to the promotion of international trade, agreed on the following: Chapter 1 definitions article 1 for the purposes of this Convention: (a) "standard" means that the introduction of rules deemed necessary to achieve the customs procedures and practices, the simplification and harmonization; (b) "Transitional standard" means a standard in the General Annex for which a longer period for implementation is permitted time period; (c) "Recommended practice" means the special provisions in the annex, which is considered as the customs procedures and practices, the simplification and harmonisation of promoting progress; (its most extensive application is considered as desirable) (d) "national law" means laws, regulations and other provisions which are issued by a Member State authorized body and applicable throughout the territory of the Member State concerned, or treaties in force, which are binding on the Member State concerned; (e) "General Annex" means the set of provisions applicable to all the customs procedures and practices which regulated in this Convention; (f) "special attachment" means the set of provisions applicable to one or more customs procedures and practices which regulated in this Convention; (g) "comments" means the General Annex, the specific annexes and Chapters therein clarification of standards that indicate some of the possible activities, which should be followed in applying the standards, transitional standards and recommended practices, in particular describing best practices and recommending effective actions; (h) "permanent technical Committee" means the Permanent Technical Committee of the Council; (ij) "Council" means the Body established by the Convention on the establishment of the Customs Cooperation Council, signed in Brussels in the 1950s on 15 December; k) "customs or economic Union" means a Union, which is created and composed of States. The Union has the power to adopt its own regulations that are binding on States in respect of matters governed by this Convention, and in accordance with the internal procedure has been authorized to decide on signing, ratification or accession to this Convention. Chapter 2 scope and OUTLINE the scope of the Convention article 2 each Member State undertakes to promote the simplification of customs procedures and harmonization, and to do so in accordance with the provisions of this Convention, to comply with the standards, transitional standards and recommended practices in the annexes to this Convention. However, nothing can prevent a Member State to grant greater facilities as it is defined here, and each Member State is encouraged to grant incentives as possible. Article 3 the provisions of the Convention does not prevent the application of national legislation concerning the prohibition or restriction, to goods subject to customs control. 4. the structure of the Convention article 1. Convention consists of an introduction, a General Annex and special attachments. 2. This Convention, General Annex and each Specific Annex consists of chapters, which divides the attachment and includes: (a) definitions; and (b) the standards from which in the General Annex are transitional standards some. 3. each special annex also contains Recommended practices. 4. Each attachment has its own comment, the text of which is not binding on Member States. Article 5 for the purposes of this Convention, each special Attachment (s) or Department (s), which is binding on the Member States, shall be considered an integral part of the Convention, and in relation to each of those Member States, a reference to the Convention also constitutes a reference to the attachment (s) (s) or section (s). Chapter III of the Convention MONITORING Management Committee article 6 1. Management Committee Created decides on the implementation of this Convention, measures to ensure uniformity in the interpretation and application of the proposed amendments. 2. Member States shall have a Management Committee member. 3. any State or governmental arrangement authorized administration that is entitled to become a party to the Convention in accordance with the provisions of article 8 or of any member of the World Trade Organization authorized by the administration shall be entitled to attend the sessions of the Committee of Management as an observer. The observer status and the right to determine the decision of the Council. The above mentioned rights can not be used before the entry into force of the decision. 4. the Management Committee may invite inter-governmental and international non-governmental organization representatives to attend the management session as observers of the Committee. 5. the Management Committee shall: (a) Member States submitted proposals on: (i) the introduction of the amendments to the Convention;     (ii) the amendment to the General Annex, the specific annexes and chapters, as well as the incorporation of new Chapters to the General Annex; and (iii) the new special Annex and special attachment to the new Department of land; (b) may decide on the amendment The recommended practices or new Recommended practice embedded in the specific annexes or chapters, in accordance with article 16; (c) decide on the implementation of the provisions of the Convention in accordance with the fourth subparagraph of article 13; (d) review and make comments; (e) decide on other matters related to the Convention; (f) inform the Permanent Technical Committee and the Council of its decisions. 6. the Member States notified the Secretary-General of the Council of administration shall provide proposals in accordance with the fifth subparagraph of article (a), (b), (c) or (d) of the justifications for the proposal in point and, at the same time asking those questions include the Management Committee's session agenda. The Secretary-General of the Council presented the proposals of the Member States or observers notified the Administration in accordance with the second, third and fourth. 7. the Management Committee shall meet at least once a year. Each year it shall elect a Chairman and a Deputy Chairman. The Secretary-General of the Council shall send the invitation and the agenda of Member States administrations and observers authorized under this article, the second, third and fourth at least 6 weeks before the Management Committee meetings. 8. If you can't take a unanimous decision, things settled, vote at Member States. The proposals in accordance with the fifth subparagraph of article (a), (b) or (c) shall adopt, if they vote two-thirds of the members present. The other case Management Committee shall decide by a majority of the votes cast. 9. If article 8 of this Convention, a fifth, a customs or economic Union which is a Member State, in case of voting, only the votes will get, how many matches the common number of votes granted to members who are Member States. 10. before the conclusion of the session of the Management Committee shall draw up a report. The report shall be submitted to the Council, Member States and observers mentioned in this article, the second, third and fourth subparagraphs. 11. If not specified in this article, the relevant provisions are applicable to the Council's rules of procedure, unless the Management Committee decides otherwise. Article 7 objectives Management Committee Vote, there is a separate vote on each of the special annex and each specific annex. (a) each Member shall be entitled to vote on matters relating to the Convention and the General Annex to the interpretation, application or amendment. (b) in relation to the issues that affect Specific Annex or Chapter of the special annex that is already in force, are eligible to vote only for those Member States that have adopted a specific annex or chapter Specific. (c) each Member shall be entitled to vote on the new special Annex Annex a Chapter or special projects. Chapter IV State ratification of the Convention article 8 1. any member of the Council and each of the United Nations or its specialized agencies may become a member of the Convention: (a) signature without reservation of ratification; (b) signature with reservation in respect of ratification and after depositing the ratification instrument; or (c) by acceding to it. 2. this Convention is open for signature by the members referred to in the first subparagraph until 1974 and Chief of the Council of 30 June in Brussels. Then these members can join. 3. each Member ratifying this Convention was signed, or at the time of accession specifies special attachments or it Department, which it adopted, if at all. Well then it may notify the depositary that it accepts one or more special attachments or it Department. 4. a Member State which adopts new special annex or Chapter of the special annex shall so notify the depositary in accordance with the third paragraph of this article. 5. (a) any customs or economic Union in accordance with this article the first, second and third may become a party to the Convention. Such customs or economic Union shall notify the depositary of its competence with respect to matters governed by the Convention. Such customs or economic Union shall also notify the depositary of the essential changes in its mandate. (b) a customs or economic Union which is a party to the Convention, within their competence, exercise in its own name the rights and take responsibilities, which the Convention granted the Union members that are parties to the Convention. In that case the following Union members do not have the right of the individual to realize these rights, including the right to vote. 1. Article 9 each Member State ratifying this Convention or acceding to it, is bound by the amendment of this Convention, including the General Annex, which entered into force on ratification or accession at the date of the instrument. 2. Every Member State which adopts Specific Annex or chapter, are binding on any amendments to the standards contained in the annexes or Special wards, which entered into force on the day on which it shall notify the depositary of their acceptance. Every Member State that adopts the Special annex or chapter, are binding on all amendments to the recommended practices, which included there and which have entered into force the day of its acceptance to the depositary communicated unless it made a reservation for one or more of the Recommended practices in accordance with article 12 of this Convention. 10. Application of the Convention article 1. every Member State to sign the Convention on ratification or "instruments of ratification or accession, at the time, or at any other time thereafter, declare by notification to the depositary that this Convention will be extended to all or specific Territories for whose international relations it is responsible. Such a notification shall take effect three months after it is received by the depositary. However, this Convention does not apply to the territories named in the notification before, this Convention shall enter into force for the Member State concerned. 2. Any Member State which, in accordance with the first paragraph of this article is with notification announced the extension of the application of the Convention on any of the territories for whose international relations it is responsible may, in accordance with article 19 of this Convention, to notify the depository that the territory no longer apply this Convention. Article 11 for the purposes of the application of this Convention, a customs or economic Union which is a Member State, shall notify the General Secretariat of the Council the territories which form a customs or economic Union, and these areas should be considered as one territory. Rules and Disclaimer the article 12 1. All Member States are bound by the General Annex. 2. a Member State may adopt one or more of the Specific annexes or one or more of the it Department. A Member State which adopts Specific Annex or chapter (s) you are bound by its standards. A Member State which adopts Specific Annex or chapter (s), shall be binding upon all the Recommended practice, unless the acceptance or at any other time then it notifies the depositary of the recommended practices in respect of which it made the reservation, specifying the existing discrepancies in national legislation and specific Recommended practice provisions. Every Member State which has made a reservation, you can cancel them, in whole or in part, at any time, on giving notice to the Depositary specifying the date on which such withdrawal takes effect. 3. every Member State which is bound by the Specific Annex or chapter (s), check the option to cancel any reservations on Rekomendētaj practices, made pursuant to the second paragraph of this article, and shall notify the Secretary General of the Council of the results of the inspection every three years at the end of the period, from the date when the Member State of entry into force of this Convention and the indicating national legislation provisions which are inconsistent with the disclaimer. 13. Implementation of the provisions of article 1. each Member State shall implement the standards in the General Annex and the standards special (s) (s) Annex or chapter (s) which it has adopted, 36 months after (i) the annex or chapter (s) have entered into force to the Member State concerned. 2. each Member State shall introduce general standards in transition 60 months from the date of the General Annex has entered into force in the Member State concerned. 3. each Member State shall introduce special (o) (s) of the annex or chapter (s) Recommended practices it has adopted, 36 months after special (ie) Attachment (s) or chapter (s) have entered into force, unless the Member State concerned in respect of a recommended practices do not make reservations. 4. (a) If the first and second periods that are laid down in part in practice turn out to be as not sufficient to implement the General of a Member State, the provisions of the annex, a Member State before the first and second parts, the end of the specified period can ask management committees to grant an extension of the period. The request shall specify the Member States in the General provisions of the annex (s) in respect of which the period of extension requested and the reasons for this request. (b) in exceptional cases, the Management Committee may decide to grant such an extension. Any Management Committee decision on extension to indicate special circumstances justifying the decision. Such extension shall in no case exceed one year. At the end of the period of extension, the Member State shall notify the depositary of the enforcement of provisions in respect of which an extension was granted. Article 14 settlement of disputes 1. Any dispute between two or more Member States on The application or interpretation of the Convention as possible be settled by negotiation. 2. A dispute which is not settled by negotiation, the parties to the dispute in the Member States shall be transmitted to the Management Committee, which will decide the dispute and recommend ways to address it. 3. the Member States involved in the dispute may set up above that its Management Committee's recommendations will be considered binding. Amendment to the Convention article 15 1. amendment of the text of Each, which the Management Committee recommended the Member States in accordance with the fifth subparagraph of article 6 (a), point (i) and (ii) above, the Secretary-General of the Council shall send all Member States and those which are not members of the Council, the Member States. 2. The Convention shall enter into force for all Member States twelve months after the management session in which the Committee recommended amendments to the present Member States submitted their instruments of accession and twelve months from the date on which such amendments sent to, Member States shall not impose any objections. 3. The General Annex or the specific Annexes or chapters amendments deemed accepted six months after the date on which the amendments were sent to the Member States, provided that: (a) Member States or special attachment, or a chapter in the case of Member States which are bound by the appropriate Specific Annex or chapter, have put forward an objection; or (b) the Member State shall inform the Secretary-General of the Council that, although it intends to accept the recommended amendment, the conditions necessary for adoption have not yet been met. 4. If the Member State shall send the notification to the Secretary-General of the Council, in accordance with the third paragraph of this article, point (b), it can as long as you have not notified the Secretary-General of the Council on the adoption of the recommended amendment, submit an objection to these amendments to the eighteen months of the article referred to in the third subparagraph within six months of the end of the period. 5. If objections to the proposed amendment has been sent in accordance with the third paragraph of this article, (a) the fourth subparagraph of point or rules, the amendment shall be deemed not to be accepted, and they will not enter into force. 6. If a Member State is sent a notification in accordance with the third paragraph of this article, point (b), the amendment shall be considered adopted, starting with the earlier of the following two days. (a) the day on which all Member States have sent this message, is Secretary General of the Council of notificējuš on the acceptance of the recommended amendment, provided that this is done before the end of the period of six months in accordance with the third paragraph of this article. This day is considered to be that of the period of six months after the end of the day; (b) the date of termination to the fourth paragraph of this article, the period of 18 months. 7. each General Annex or the Specific annexes or chapters in the amendment, that is considered to be accepted shall enter into force either six months after the date on which it shall be deemed to be accepted, or if the proposed amendments are set out in different period, at the end of that period after the date of such amendment shall be deemed adopted. 8. The Secretary-General of the Council as soon as possible, notify States parties of all the objections in respect of recommended amendments, expressed in accordance with the third paragraph of this article, (a) the point and for all notifications received in accordance with the third paragraph of part (b). The Secretary-General of the Council shall notify the Member States as to whether the Member State or States which have sent this message, the way objections to proposed amendments or adopt them. 16. Article 1. Independently of the amendment procedure described in article 15 of this Convention, the Management Committee in accordance with article 6 may decide to amend Recommended practices or on the incorporation of new Recommended practices to any Specific Annex or chapter. The Secretary-General of the Council invites each Member State to the Management Committee and discussions. Any such amendment agreed or new recommended practices shall be communicated by the Secretary-General of the Council the text of the Convention and to the members of the Council, the Member States of this Convention. 2. The following agreed amendments or new Recommended practices in accordance with the first paragraph of this article shall enter into force six months after notifying the Secretary General of the Council. Each Member State is bound by the Specific Annex or chapter that includes the subject of amendments or new Recommended practices shall be considered as those amendments or new recommended practices decided, unless it made a reservation in accordance with article 12 of this Convention. Duration of accession article 17 1. this Convention shall not limit the duration of the action, but any Contracting Party may denounce it at any time after its entry into force in accordance with article 18 of the Convention. 2. The denunciation shall be notified in a written instrument submitted to the depositary. 3. The denunciation shall take effect six months after the depositary has received instruments of denunciation. 4. The second and third subparagraph shall also apply to special attachments and/or their departments, the adoption of which each Member State may cancel at any time after its entry into force. 5. a Member State which abolished the general acceptance of the Convention, shall be deemed to be denonsējuš. In this case, also apply to the second and third subparagraph. Chapter v final provisions entry into force of the Convention article 18 1. the Convention shall enter into force three months after five of the article 8, first and fifth paragraphs in these countries and governmental formations have signed a Convention with the addition of ratification or deposited instruments of ratification or accession. 2. Any Member State, this Convention shall enter into force three months after it has become a Member State in accordance with the provisions of article 8. 3. any Special this Convention Annex or chapter shall enter into force three months after five States have adopted the Specific Annex or chapter. 4. after any Specific Annex or chapter has entered into force in accordance with the third paragraph of this article, that Specific Annex or chapter any Member State shall enter into force three months after it has notified its acceptance. No Specific Annex or chapter, however, the Member State shall not enter into force before the entry into force of the Convention for that State. Depositary of the Convention article 19 1 this Convention, all signatures with or without reservation of ratification or of accession and all the instruments of ratification with the Secretary-General of the Council shall pass. 2. The depositary shall: (a) receive and keep custody of the original text of the Convention; (b) prepare certified copies of the original text of the Convention and by its Member States and the members of the Council, other than the Member States, as well as the Secretary-General of the United Nations; (c) receiving any signatures with or without reservation of ratification and all instruments of ratification or accession to the Convention and keep custody of notifications and messages related to the Convention; (d) examine whether the signature or any instrument, notification messages associated with the Convention, it is appropriate and presented in the appropriate order in the case of non-compliance and inform the Member State concerned; (e) shall be communicated to the Member States which are not members of the Council, Member States and the Secretary-General of the United Nations of: — the signature, ratification, accession and annex and Chapter recruitment in accordance with article 8 of this Convention; -General Annex new sections and new special annexes or chapters therein which the Management Committee shall be decided by the Convention; the Convention, the General Annex and each Specific Annex or chapter of the entry into force of this Convention in accordance with article 18; — notifications received in accordance with this Convention. 2.8, 10, 12 and 13; — Member States ' refusal to accept attachments/Department; — the denunciation of this Convention in accordance with article 17; and — any amendment adopted in accordance with article 15 of this Convention and of the date of entry into force. 3. If any disagreements between the Member States and in relation to depositary the depositary functions, the depositary or the Member State in question draws on this issue by other Member States or signatories, depending on the case, also the Management Committee or the Council. Registration and authentic texts article 20 in accordance with United Nations Charter article 102 of this Convention shall be registered with the Secretariat of the United Nations at the request of the Secretary-General of the Council. In witness whereof the undersigned, duly authorized, sign this Convention. Signed the Kyoto one thousand nine hundred and seventy-third year of the 18th of may in English and French languages, both texts being equally authentic, in one original, which will be transferred to the Secretary-General of the Council, who passed the certified copies thereof to all States and governmental formations referred to in article 8 of the Convention the first part. 2. the annex to the General Annex Chapter 1 General principles 1.1. Standard definitions of this annex, standards and transitional standards apply to customs procedures and practices specified in this annex and, insofar as possible, the procedures and practices in the specific annexes. 1.2. the standard conditions to be fulfilled and customs formalities to fill procedures and practices in this annex and in the specific annexes shall be national legislation and shall be as simple as possible. 1.3. the Customs shall establish Standards and maintain formal consultative relationships with the trade to improve the cooperation and participation of the most efficient working methods according to national regulations and international agreements. Chapter 2 definitions for the purposes of This Convention:/F23. E1. "appeal" means the Act whereby a person who is directly affected by a decision taken by the customs or neglect and whom it affects considered themselves victims, seeking a refund to the competent authorities; /F19. E2. "the size of duties" means customs duties payable in size; /F4. E3. "after-clearance inspection ' means measures which the Customs satisfy themselves of the accuracy and authenticity of the declarations, by checking the appropriate accounting records, official documents, business and trade information system, which is the management of the person concerned; /F15. E4. "checking of the goods declaration" means the action by the Customs to verify that the goods declaration is filled out accurately, and required accompanying documents satisfy the conditions; /F9. E5. "customs clearance" means the required customs formalities, to be able to sign up for the goods for free circulation, export or customs procedure; E6./F10. "Customs" means the Government service which is responsible for the administration of customs law and the collection of customs duty and which is also responsible for other laws and regulations relating to the import, export, storage and handling, application; /F3. E7. "Customs control" means measures applied by the Customs to ensure compliance with customs law; /F11. E8. "Customs tax" means a tax that is determined by customs tariff applicable to goods entering or leaving the customs territory of the community; /F16. E9. "Customs formalities" means all activities to be performed by the person concerned and the customs, for the application of the customs law; E10./F18. "Customs law" means a statutory mandatory provisions relating to import, export, storage and handling, and administration and is in charge of Customs and customs rules issued by statutory mandate; /F2. E15. ' Customs authority ' shall mean the customs administrative unit responsible for carrying out customs formalities and space or other area, approved by the competent bodies for this purpose; /F25. E12. "Territory" means the territory in which the customs law of a Member State is applicable; E13/F6.. "decision" means an individual act by which Customs decides on issues related to customs law; E14./F7. ' declarant ' means the person who fills in the goods declaration or in whose name such a declaration is completed; E./F5.15. "term" means the day when the customs duties payable; E16./F12. "Customs payments" shall mean payments of import and/or export charges; /F27. E17. "goods" means goods the Customs carry out physical examination to make sure that the characteristics of the goods, origin, condition, quantity and value corresponds to the details given in the goods declaration; E18./F13. "export (export) duties" means customs duties and other taxes, as well as other charges which are collected on or in connection with the exportation of goods, but not including charges which are limited in amount to the approximate cost of the services provided by the customs or received from other public authorities; E19./F8. "Goods declaration" means a statement made in the manner prescribed by the customs, by which the person in question indicate the customs procedure applicable to goods and details, which the Customs require for its application; E20./F14. "import (import)" means the customs duties and other taxes, as well as other charges which are collected on or in connection with the importation of goods, but not including charges which are limited in amount to the approximate cost of the services provided by the customs or received from other public authorities; E21./F1. "the mutual administrative assistance" means the operation of the customs administration of the other customs administration or in collaboration with another Customs Administration for the proper application of customs law and customs fraud prevention, investigation and repression; /F21. Nut. "neglect" means the failure of the action or decision due to the failure on the question in a reasonable time period, if it imposes an obligation on Customs to customs law; .02214179e23./F22. "person" means both natural and legal persons, unless the context otherwise provides; E24./F20. "release of goods" means the customs action, allowing the person concerned, the goods nomuitojus, they do; E25./F24. "release" means the total or partial refund of the customs duty paid and partial or complete exemption from customs duties payment; /F17. E26. "guarantee" means the feature with which Customs will ensure that personal obligation to the Customs will be fulfilled. The guarantee is "General" if it ensures that the obligations arising from several operations will be fulfilled. /F26. E27. "third party" means a person who directly collaborate with customs on behalf of another person or a right concerning the import, export, storage and movement. 3. Department of customs clearance and other customs formalities competent Customs offices 3.1 standard the Customs shall designate the Customs offices at which goods may be produced or cleared. In determining the competence of these offices, location, and time, take particular account of trade requirements. 3.2. Standard at the request of the person concerned, if she States, at customs discretion, warranted reasons, customs, taking into account its capabilities, you can perform the functions required for the application of the customs procedure, customs authorities also outside working time and space. Customs fees to be charged is proportionate the services provided. 3.3. Standard Where Customs offices are located at a common border crossing, the customs administrations concerned shall coordinate labour time and competence of these offices. 3.4. Transitional standard common border crossing customs administrations concerned to form a single control. 3.5. the Transitional standard If customs wants to establish a new Customs office or to convert an existing, which are located at a common border crossing, it cooperates with the neighbouring Customs to establish a common customs office, thus promoting the joint control. The declarant, (a) persons entitled to act as declarant 3.6. Standard national legislation shall provide for the conditions under which a person is entitled to act as declarant. 3.7. Standard for a Person who has the right to dispose of the goods, the declarant may be. (b) the responsibility of the declarant 3.8 standard reply to customs, the declarant of goods declaration and the accuracy of the information supplied by the customs duty payment. (c) rights of the declarant 3.9. Standard Before lodging the Declaration, the declarant to customs under certain circumstances, have the right to: (a) to take the examination of the goods; and (b) take samples of goods. 3.10. Standard Customs does not require a separate Goods Declaration in respect of samples taken under customs supervision, provided that such samples are included in the goods declaration concerning the relevant consignment. (A) the goods declaration a goods declaration form, and contents 3.11. Standard contents of the goods declaration is determined by the customs. Written goods declaration form is the form of the United Nations (UN-layout key). Automated customs clearance processes, electronically goods declaration form submitted is based on electronic information exchange with international standards in accordance with the customs co-operation Council recommendations on information technology. 3.12. Standard the Customs limits the amount of information to be provided in the Declaration of the goods until the particulars necessary for determining the customs duty and the collection, the collection of statistics and the application of customs law. 3.13 standard if a person does not have all the information required for the Declaration of goods, and the person shall indicate, by customs, justified the reasons for such a situation, they may file a provisional or incomplete goods declaration, provided that it contains all the information required for customs and that the declarant undertakes to complete it within a certain time period. 3.14. the standard if the Customs register a provisional or incomplete declaration, the applicable tariff treatment is the same as if the person if at the beginning of the submit full and accurate Declaration of goods. The release of the goods can not be delayed, if the guarantee is submitted, which required, in order to ensure the applicable customs duty collection. 3.15. the standard customs require the original goods declaration and only the minimum number of copies necessary. (b) the documents accompanying the goods declaration 3.16. Standard for the completion of goods declaration the Customs shall require only those documents that allow control of the operation and ensure that all requirements relating to the application of the Customs Act have been met. 3.17. Standard if any supporting documents cannot be lodged with the goods declaration for a reason that is justifiable at the discretion of the customs, it allows you to submit in a specific time period. 3.18. Transitional standard customs allows the supporting documents submitted electronically. 3.19. the standard does not require the customs documents accompanying the news contained in the translation, except if you need to design a goods declaration. The lodging of the goods declaration, registration and verification standard 3.20. The Customs shall permit the lodging of the goods declaration in any designated by the Customs authorities. 3.21. Transitional standard the Customs shall permit the lodging of the goods declaration by electronic means. 3.22. the standard goods declaration shall be submitted within the time specified by the Customs. 3.23. Standard If national legislation shall determine the time period for lodging the goods declaration, the estimated time should be sufficient to enable the declarant to fill out a goods declaration and to obtain the required accompanying documents. 3.24. Standard at the request of the declarant, if at the discretion of the Customs it is unjustified, it allows you to extend the lodgement of the goods declaration period. 3.25. The standard national legislation provides the goods declaration and supporting documents to submit and register or check the rules before the arrival of the goods. 3.26. the standard when the Customs cannot register the goods declaration, it must justify such a decision. 3.27. Standard the Customs shall permit the declarant to amend the goods declaration that has already been lodged, provided that when a request is received, the Customs has not yet begun to check the goods declaration or inspection of the goods. 3.28. Transitional standard the Customs shall permit the declarant to amend the goods declaration if such a request is received after checking of the goods declaration has commenced, if the reasons for such action was deemed valid by the Customs. 3.29. Transitional standard the declarant may cancel goods declaration and to sign up for the goods under another Customs procedure, provided that such a request is made to the Customs before the goods are released and that the reasons are deemed valid by the customs. 3.30. The standard for checking the goods declaration shall be carried out at the same time or as soon as possible after the goods declaration is registered. 3.31. the standard to make the goods declaration, the Customs shall take the test only those it deems essential to ensure the enforcement of the Customs Act. Special measures authorized persons 3.32. Transitional standard for authorized persons who meet criteria specified by the customs, including having an appropriate document that confirms compliance with customs and certain criteria which have satisfactory trade tracking system, the Customs shall permit the goods to: — skip, apmierinot with the minimum information necessary to identify the goods and later fill the final goods declaration; -Customs clearance of goods the declarant's premises or another place authorized by Customs; and in addition, to take other measures, such as: — use a single goods declaration for all import and export procedures in a specific time period, if the goods are imported or exported on a regular basis and doing it one and the same person; — use of the authorised person trading records to determine who their customs payment obligations and, if necessary, to ensure compliance with customs requirements; -the lodging of the goods declaration, the person entered in the accounting registers and later submitting supplementary goods declaration. Product inspection (a) the time required for the conduct of the inspection of goods 3.33. Standard when the Customs decide that goods declared shall be examined, the review takes place as soon as possible after the goods declaration is registered. 3.34. the standard of determining product review times, priority shall be given to live animals and perishable goods, as well as other goods that require urgent customs approval. 3.35. the standard if the goods inspected by other competent authorities and the Customs also wants to see the goods, the Customs shall ensure that the inspection line, and, if possible, it shall be carried out at the same time. (b) the presence of the declarant at the time of the inspection of goods 3.36. Standard Customs takes into account the request of the declarant to be present or to be represented in the product overview. Such a request is granted, unless there are exceptional circumstances. 3.37. Standard If it considers it necessary, it may ask the declarant to be present or be represented at the time of the inspection of the goods, to provide the assistance necessary to facilitate viewing. (c) the Customs 3.38. Standard sampling samples shall be taken only where it is considered necessary to determine the tariff description and/or value of the declared goods, or other national legislative provisions. Samples taken must be as small as possible. Errors 3.39. Standard Customs determines the real penalties for errors where they are satisfied that this is an oversight, and that was not the purpose of smuggling or gross negligence. If Customs believes that it is necessary to prevent the recurrence of such errors, it can determine the punishment, but it must be proportionate to the offence. Release of goods 3.40. Standard goods declared missing as soon as the Customs have they looked at or they do not see is decided, provided that:-no offence has been discovered; -import or export licence or other document required is received; — all permissions that apply to a specific procedure, have been received; and, any duties and taxes have been paid or have taken appropriate action to ensure their collection. 3.41. Standard If customs accepts that the declarant will subsequently complete all the formalities of customs clearance, it releases the goods, provided that the declarant produces a commercial or official document that contains the main message of the consignment concerned and acceptable to the customs, as well as submit a guarantee, if necessary, to ensure the collection of duties. 3.42. Standard If Customs believes that it has the necessary laboratory analysis of samples, detailed documents or expert opinion, it releases the goods before the results of such tests are known, provided that the required guarantee has been lodged and the customs are satisfied that the goods are not subject to prohibitions or restrictions. 3.43. Standard If a violation is detected, the Customs shall release the goods to the administrative or judicial process, provided that the goods are not subject to seizure or they will not be needed as evidence at a later stage of the proceedings, and the declarant shall pay all customs charges as well as submit a guarantee that would ensure any additional customs charges and the penalties imposed. Surrender to the State or the destruction of goods 3.44. Standard when goods not yet released for free circulation or placed under another Customs procedure, provided that no irregularities were discovered, the person concerned is not required to pay customs duties or has the right to receive repayment of duties if: — she wants to opt out of such goods to the State or destroy, or return goods without commercial value to customs control (applicable types decide customs). Any costs incurred shall be borne by the person concerned; — such goods are destroyed or irrecoverably lost by accident or force majeure, provided that the fact of the destruction or loss is duly established to the customs; — the nature of the goods is defective, and these shortcomings are properly established customs. Any waste and scrap resulting from destruction, if they then release for free circulation or exported (exports), subject to the customs duties that would be payable on such waste or scrap imported or exported from this country. 3.45. Transitional standard when the Customs sell goods which are not declared in the permitted time period, or the goods may not be omitted, although no irregularities are not discovered, the proceeds of sales by all customs duty and other expenses incurred, to be granted to a person to deduct that it is entitled to receive, or if this is not possible, it should be kept in your possession for a set period of time. Chapter 4 customs duties customs duties (A). Assessment, collection and payment 4.1 standard national legislation shall determine the cases in which the customs duties payable. 4.2. Standard time period that determines the size of the applicable customs duties provided in national legislation. It must take place as soon as possible when the goods declaration is lodged or the liability to pay it have emerged differently. 4.3. Standard factors on which customs duty determine the size and the conditions under which it shall determine, provided in national legislation. 4.4. Standard customs duty rates shall be published in the Official Gazette. 4.5. Standard national legislation shall determine the time to be taken into account in determining the rates of customs duty. 4.6. Standard national legislation shall determine the methods by which the payable customs payments. 4.7. Standard national legislation shall determine the person (s) responsible (s) on the payment of customs duty. 4.8. Standard national legislation shall determine the period within which and the place in which the outstanding payments. 4.9. Standard where national legislation provides that the payment deadline may be a post-release, that term should be at least ten days after the release of the goods. No interest is not chargeable for the period between the date of release and the date of payment. 4.10. Standard national legislation shall determine the period within which the customs can initiate legal action for the collection of customs duties, which are not paid within a certain time limit. 4.11. Standard national legislation shall determine the rate payable for Customs payments which have not been paid in the particular period, and the application of such interest. 4.12. Standard if the duties and taxes have been paid, a receipt that serves as proof of payment, to be released to the payer, unless there is other evidence of payment. 4.13. Transitional standard national legislation shall determine the minimum and/or a minimum amount of customs duty under the customs duty which are not chargeable. 4.14. Standard if the Customs find that errors in the goods declaration or in the assessment of duties and taxes will cause or have caused the customs duty amount less than legal, collection or refund payable, it corrects the errors and collect the unpaid amount. However, if that amount is less than the minimum laid down in national legislation, the Customs shall not be collected, as well as not to pay this amount. (B) customs duties payment. Procrastination 4.15 standard where national legislation provides for the deferred payment of duties and taxes, it also rules that the Executive is allowed to use such facilities. 4.16. The standard for deferral, as far as possible, be allowed without interest. 4.17. Standard customs duty payment deferral period is fourteen days. (C) customs duty refund. 4.18 Standard Repayment is to be granted where it is established that duties and taxes have been overcharged for their erroneous result of the. 4.19. Standard repayment for granted imported or exported goods which are recognised as defective, or which otherwise do not conform to the specifications set out in the contract or at the time of importation, and it returns to the supplier or to another person designated by the supplier in accordance with the following rules: — the goods have not been worked, repaired or used in the country of importation, and are re-exported (re-exported) within a reasonable period of time; -the goods have not been worked, repaired or used in the country to which they are exported and are re-imported (reimported) within a reasonable period of time. However, the use of the goods does not hinder the repayment if it is needed to detect defects or other circumstances which caused the re-exportation or re-importation of goods. As an alternative to re-exportation or re-importation, you can use the customs check, opt for the good of the State, destruction or the market value of the goods without transfer of customs control. Such abandonment or destruction shall not entail any losses to the State. 4.20. Standard when the Customs permits the goods originally declared for a customs procedure, where the application of customs duties payable, to sign up for another Customs procedure, repayment shall be made for any customs payments, in addition to the amount of the fees payable for the new procedure. 4.21. the standard decisions about reimbursement claim satisfaction in writing notify the parties concerned, without undue delay, and repayment of amounts overpaid to be carried out as soon as possible after the verification of claims. 4.22. the standard if the Customs find that errors that overcharging is made by customs in determining the size of the customs duty, the result, repayment shall be made a priority. 4.23 standard if there is a defined period of time, after which the repayment claim can no longer be accepted, such a period is sufficiently long in order to take account of the differing circumstances pertaining to each case where refund is granted. 4.24. Standard Repayment shall be granted where the amount is less than the minimum amount specified in national legislation. Chapter 5 Security 5.1 standard national legislation shall enumerate the cases in which security is required and shall determine the form in which the guarantee is to be submitted. 5.2. Standard Customs determines the amount of the guarantee. 5.3. Standard, every person submitting a guarantee, you can choose any form of provision of guarantee that customs considered acceptable. 5.4. Standard where national legislation provides, the Customs shall not require security when they are satisfied that an obligation to the Customs will be fulfilled. 5.5. If the guarantee required by the standard, in order to ensure the fulfilment of the obligations arising under a customs procedure, the Customs shall accept a general security, in particular from declarants who regularly declare goods at different offices in the customs territory. 5.6. Standard If required, the amount of the guarantee is to be kept to a minimum and for the payment of a fee not exceeding the amount as possible. 5.7. the standard If it is submitted, surety commitment shall cease as soon as possible after the customs are satisfied that the obligations required for the execution of guarantee, duly completed. Chapter 6 customs control 6.1. Standard for All goods, including means of transport, which enter or leave the customs territory, regardless of whether they are subject to the payment of duties, customs controls. 6.2. Standard customs control is set to the extent necessary to ensure the provisions of the Customs Act. 6.3. Standard application of customs control, the Customs shall use risk management. 6.4. Standards the Customs shall use risk analysis to determine which persons and which goods, including means of transport are verifiable and checking them. 6.5. the Customs shall adopt harmonised Standards the application of measures to support risk management. 6.6 standard customs control system also includes by-clearance check. 4.2. Standard the Customs shall seek to cooperate with other customs administrations and switch between administrative assistance agreements to enhance Customs control. 4.2. Standard the Customs shall seek to cooperate with commercial operation and concluded memoranda of understanding to enhance Customs control. 6.9. Transitional standard customs as possible uses of information technologies and electronic communications to enhance Customs control. 6.10. the Customs shall evaluate Standard client trading systems, if they have an impact on customs operations to ensure compliance with customs requirements. Chapter 7 information technology application 7.1. Standard customs apply information technology to support customs operations, where it is cost-effective and efficient for the Customs and trade operations. The Customs shall specify the conditions for its use. 7.2. the standard introduction of computer use, the Customs shall use relevant internationally accepted standards. 7.3. Standard information technology shall be carried out, in consultation with the parties directly concerned. 7.4. Standard for new or amended national legislation shall provide for:-electronic commerce methods as an alternative to paper documents; -electronic and paper authentication methods; — the right to keep the information to customs for own use and, if necessary, for the exchange of information with other customs administrations and all other legally approved parties by means of electronic communication techniques. Chapter 8 of the Customs and third parties relations 8.1. Standard, the persons concerned may choose to organize business with customs, directly or through third-party, meant to act on their behalf. 8.2. Standard national legislation shall stipulate the conditions under which the person can handle another person's behalf and on behalf of another person in relation to customs and provides third-party liability for customs customs duty payment and any anomalies. 8.3. Standard dealing with customs, which the person concerned chooses to sort things out itself, can not be treated less favourably or be subject to more stringent requirements than those which are conducted by a representative of the person concerned (third party). 8.4. Standards of the Person designated as the third party, have the same rights in matters relating to transactions with customs, as the person appointed by him. 8.5. the standard customs provides to third parties the opportunity to participate in the Customs and trade participants in formal consultations. 8.6. the standard Customs determines the circumstances in which it is not ready for business with a third party. 8.7. the standard customs gives written notice to third party of decision not for business. 9. The information provided by the customs, the Customs decisions and legislation a. General information 9.1-standard the Customs shall ensure that relevant, applied the General information relating to customs law, are always available to any person interested. 9.2. Standard If generally available information is editable under amendments to the customs law, administrative arrangements or requirements, the Customs shall cause the available new information for a reasonable period of time before the entry into force of the amendments to the interested parties to evaluate, except where prior notice is not possible. 9.3. the Transitional standard the Customs shall use information technology to facilitate the circulation of information. B. specific information 9.4. Standard at the request of the person concerned, the customs as quickly and accurately provide information about specific issues, from interested person and pertaining to customs law. 9.5. the Customs shall supply not only Standard specific information requested but also any other customs, beliefs, interested person with important information. 9.6. Standard When the Customs supply information, it provides with the customs or third parties private or confidential message is not disclosed unless the disclosure does not require or preclude national legislation. 9.7. Standard when the Customs cannot provide people with free information, they are limited to the approximate costs of services rendered. C. decisions and laws 6.1. Standard At the written request of the person concerned, the customs of their decision in writing within a period specified in national legislation. If the decision is adverse to the person concerned, shall be identified and the reasons for its appeal. 9.9. the Customs shall issue binding Standard acts at the request of the person concerned, provided that the Customs have all the necessary information. Chapter 10 APPEALS in customs matters (A). Right of appeal 10.1 standard national legislation shall ensure the right of appeal in customs matters. 10.2. Standard for any person who is directly affected by a decision or omission of the Customs shall be entitled to such a decision or action to appeal. 10.3. The standard for every person that is directly affected by a decision or omission of the Customs shall, if they shall submit a request to the customs, give the following reasons for the decision or action within a period specified in national legislation. A person of their choice may, however, such action or decision appealed. 10.4. The standard national legislation shall provide for the initial Customs appeals. standard 10.5. Where the complaint is dismissed, the Customs has the further right of appeal from the customs administration of the independent institution. 10.6. the standard of last instance has the right of appeal to the Court. B. complaints FORM and the grounds for complaint 10.7. Standard be expressed in writing and must contain the reasons for the submission. 10.8. a standard is determined the period during which you may appeal against the decision of the Customs and it shall be such as to allow a person sufficient time to the controversial issue to research and the preparation of the complaint. 10.9. Standard if the decision is contested, as granted to Customs does not require additional evidence submitted with the complaint, but under appropriate conditions allow such evidence within a reasonable period of time. C. complaints handling standard 10.10 customs as soon as possible, notify the person in writing of its decision on the complaint. 10.11. Standard If Customs rejects a complaint, it shall give reasons for its decision and inform the person of the right to appeal against it to the administrative or independent authority and the period during which such an appeal is to be made. 10.12. Standard if the complaint is upheld, the Customs authorities of an independent or judicial decision or judgement is marketed as soon as possible, except in the case of an appeal against a decision of the Customs.