The Saeima has adopted and the President promulgated the following laws: On 18 May 1973 Kyoto International Convention on the simplification and harmonization of procedures of article 1. 18 May 1973 Kyoto International Convention on the simplification and harmonization of procedures (hereinafter referred to as the Convention) and its annexes A1, A2, B1, B2, B3, C1, D1, D2, E1, E3, E4, E5, E6, E8, F2, F3 and F6 (attachments) with this law is adopted and approved. 2. article. The law shall enter into force on the date of its promulgation. With the law put the Convention and Annex in English and their translation into Latvian language. 3. article. In accordance with article 5 of the Convention, the Republic of Latvia retains the right not to apply: 1) A1 standards 11 and 21;
A2 annex 2) recommended practices 10, 13 and 21;
3 Annex B1 standard) 28 and recommended practices 19 and 52;
4 Annex B2) standards 3, 21, 28 and 34 and recommended practices 10, 16, 18, 19, 20, 23, 27, 29, 32, 33 and 35;
5 B3 of annex 2 of the standard) and recommended practices 8, 11 and 12;
6 Annex C1) standards and recommended practices 10, 21;
D1 of annex 7) standards 7 and 8 and recommended practice 10;
8 Annex D2) recommended practices 3, 10 and 12;
9 Annex E4 standard 5);
10) E5 14 and 23 and the standards recommended practices 33, 37 and 38;
11) E6 standards 19 and 34 and recommended practices 5, 16 and 18;
12) standard 20 and recommended E8 practices 3, 9 and 10;
13 Annex F2) recommended practice 7;
14) Annex F3 standards 21, 38 and 44 and recommended practice 45;
15 Annex F6 standard) 7. Article 4. The Convention and the annexes shall thereupon enter into force for the Convention's article 12 within the time and in order, and shall notify the Ministry of Foreign Affairs Gazette "journal". The law adopted in 1998 the Saeima on 15 October. The President g. Ulmanis in Riga 1998 October 28 International Convention on the simplification and harmonization of customs procedures preamble the CONTRACTING parties to the present Convention, established under the auspic's of the Customs Co-operation Council, Noting that the divergenc between national customs procedures can hamper international trade and other international exchanges, Considering that it is in the interests of all countries to promote such trade and exchanges and to foster international co-operation Considering that simplification and harmonization, of their customs procedures can effectively contribute to the development of international trade and of other international exchanges, Convinced that an international instrument proposing provision for which countries to apply as soon as undertak ut300r2u able to do so would lead progressively to a high degree of simplification and harmonization of customs procedures, which is one of the essential aims of the Customs Co-operation Council , Have agreed as follows: Chapter I Definition article 1 For the purpose of this Convention: (a) the term "the Council" means the Organization set up by the Convention establishing a customs co-operation Council, done at Brussels on 15 December 1950; (b) the term "permanent Technical Committee" means the Permanent Technical Committee of the Council; (c) the term "ratification" means ratification, acceptance or approval. Chapter II scope of the Convention and of the structure of the Annex 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 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 a restriction imposed under prohibition or national legislation. Article 4 Each Annex to this Convention consist in principle, of: (a) an introduction summarizing the various matters to deal with in the Annex; (b) the definition of the main terms used in the Custom in the Annex; (c) Standard, being those provision of the general application of which is recognized as not cessary for the achievement of harmonization and simplification of customs procedures; (d) the Recommended practices, being those in which the provision recognized as constituting progress towards the harmonization and simplification of the customs procedure, the application of the wides possible which is considered to be desirabl; (e) notes, indicating some of the possible courses of action to be followed in applying the Standard or Recommended practice concerned. Article 5 1. Any Contracting Party which shall be deemed to accept an Annexe to accept all the Standard and Recommended practices therein unless at the time of accepting the Annex or at any time thereafter it notifu to the Secretary General of the Council of the Standard (s) and 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 Standard (s) and 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 Secretary General specifying the date on which such withdrawals takes effect. 2. Each Contracting Party bound by an Appendix shall at least once every three years to review the standards and Recommended practices therein in respect of which it has entered reservations, compare them with the provision of its national legislation and notify the Secretary General of the Council of the results of that review. Chapter III role of the Council and of the Permanent Technical Committee article 6 1. The Council shall, in accordanc with the provision of this Convention, the supervis administration and development of this Convention. It shall, in particular, decide upon the incorporation of the new Annexe in the Convention. 2. To these ends the Permanent Technical Committee shall, under the authority of the Council, and in accordanc with any directions given by the Council, have the following functions: (a) to prepare a new Annex and it proposes to the Council their adoption with a view to their incorporation in the Convention; (b) to submit to the Council proposals for such amendments to this Convention or an Annex to it's sharp it may consider, in particular, not cessary and proposals for amendments to the texts of the standards and Recommended practices and for the upgrading of Recommended practices to standards; (c) to furnish opinions on any matters concerning the application of the Convention; (d) to perform such tasks as the Council may direct in relations to the provision of the Convention. For the purpose of voting in the Council and in the Permanent Technical Committee each Annex shall be taken to be a separate convention. Article 7 For the purpose of voting in the Council and in the Permanent Technical Committee each Annex shall be taken to be a separate convention. Chapter IV miscellaneous provisions article 8 For the purpose of this Convention, any Annex or Appendix to a Contracting Party which is bound shall be construed to be 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 or Annexe. Article 9 Contracting Parties which form a customs or Economic Union may state by notification to the Secretary General of the Council that for the application of a given Annex to this Convention their territories with to be taken as a single territory. In each instance where, as a result of such notification of the difference exist between provision of that Annex and those of the legislation applicable to the territories of the Contracting Parties, the States concerned shall enter a reservation to the Standard or Recommended practice in question under article 5 of the Convention. Chapter V Final provision Article 10 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 Permanent Technical Committee which shall thereupon consider the dispute and make recommendations for its settlement. 3. If the Permanent Technical Committee is unable to settle the dispute, it shall refer the matter to the Council which shall make recommendations in conformity with article III (e) of the Convention establishing the Council. 4. The Contracting Parties in dispute may agree in advance to accept the recommendations of the Permanent Technical Committee or Council as binding. Article 11 1. Any State Member of the Council and any State 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 States referred to in paragraph 1 of this article. Thereafter, it shall be open for their accession. 3. Any State, not being a Member of the organizations referred to in paragraph 1 of this article, to which an invitation to that effect has been addressed by the Secretary General of the Council at the Council's request, may become a Contracting Party to this Convention by acceding to it after the theret entry into force. 4. Each State referred to in paragraph 1 or 3 of this article shall at the time of signing or ratifying acceding to this Convention specify the Annexe or Annexe it, accept it being cessary to not accept at least one Annex. It may subsequently notify the Secretary General of the Council that it will accept one or more further Annexe. 5. The instruments of ratification or accession shall be deposited with the Secretary General of the Council. 6. The Secretary General of the Council shall notify the Contracting Parties to this Convention, the other signatory States, those States members of the Council that are not Contracting Parties to the Convention, and the Secretary General of the United Nations of any new Annex that the Council may decide to incorporat in this Convention. Contracting Parties accepting such a new Annex shall notify the Secretary General of the Council in accordanc with paragraph 4 of this article. 7. The provision of paragraph 1 of this article shall also apply to the Customs and Economic Unions referred to in article 9 of this Convention in so far as the obligations arising from the instruments of establishing such customs or Economic Unions require the competent bodies thereof to contract it in their own name. However, such bodies shall not have the right to vote. Article 12 1. This Convention shall enter into force three months after five of the States referred to in paragraph 1 of article 11 thereof have signed the Convention without reservation of ratification or have deposited their instruments of ratification or accession. 2. For any State signing without reservation of ratification, ratifying or acceding to this Convention after five States have signed it without reservation of ratification or have deposited their instruments of ratification or accession, this Convention shall enter into force three months after the said State has signed without reservation of ratification or deposited its instrument of ratification or accession. 3. Any Annex to this Convention shall enter into force three months after five Contracting Parties have accepted that Annex. 4. For any State which accept an Annex after five States have accepted it, that Annex shall enter into force three months after the said State has notified its acceptance. Article 13 1. Any State 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 Secretary General of the Council 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 Secretary General of the Council. However, the Convention shall not apply to the territories named in the notification before the Convention has entered into force for the State concerned. 2. Any State 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 Secretary-General of the Council, under the procedure of article 14 of this Convention, that the territory in question will no longer apply the Convention. Article 14 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 12 thereof. 2. The denunciation shall be notified by an instrument in writing deposited with the Secretary General of those Council. 3. The denunciation shall take effect six months after the receipt of the instrument of denunciation by the Secretary General of the Council. 4. The provision of paragraphs 2 and 3 of this article shall also apply in respect of the Annex to this Convention, any Contracting Party being entitled, at any time after the date of their entry into force under article 12 of the Convention, to withdraw its acceptance of one or more Stacks. Any Contracting Party which it will withdraw acceptance of all the Annex shall be deemed of it have denounced the Convention. Article 15 1. The Council may recommend amendments to this Convention. Every Contracting Party shall be invited by the Secretary General of the Council to participat in the discussion of proposals for amendment of this Convention. 2. The text of any amendment so recommended shall be communicated by the Secretary General of the Council to all Contracting Parties to this Convention, the other signatory States and to those States members of the Council that are not Contracting Parties to this Convention. 3. Within a period of six months from the date on which the recommended amendment is so communicated, any Contracting Party or, if the amendment of an Annex in force Lady, any Contracting Party bound by that Annex may inform the Secretary General of the Council: (a) that it has an objection to the recommended amendment, or (b) that, although it intends to accept the recommended amendment the conditions for such acceptance not cessary are not yet fulfilled in its country. 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 its acceptance of the recommended amendment, submit an objection to that amendment within a period of nine 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 stated in accordanc with the terms of paragraph 3 or 4 of this article shall be the amendment deemed not to have been accepted and shall be of of the effect. 6. If from the objection to the recommended amendment in accordanc with paragraph 3 or 4 of this article has been stated, the amendment shall be deemed to have been accepted as from the date specified below: (a) if a Contracting Party has sent out communications in accordanc with paragraph 3 (b) of this article, on the expiry of the period of six months referred to in paragraph 3; (b) if any Contracting Party has sent a communication in accordanc with paragraph 3 (b) of this article, on the earlier of the following two dates: (i) 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; (ii) the date of expiry of the nine month period it referred-in paragraph 4 of this article. 7. Any amendment 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 and other signatory States 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. He shall subsequently inform the Contracting Parties and signatory States whethers the other Contracting Party or parties which have sent such a communication raise an objection to the recommended amendment or accept it. Article 16 1. Independently of the amendment procedure put down in article 15 of this Convention any Annex, excluding its definition, may be modified by a decision of the Council. Every Contracting Party to this Convention shall be invited by the Secretary General of the Council to participat in the discussion of any proposal for the amendment of an Annex. The text of any amendment so decided upon shall be communicated by the Secretary General of the Council to the Contracting Parties to this Convention, the other signatory States and those States members of the Council that are not Contracting Parties to this Convention. 2. Amendments to paragraph 1 of the decided upon under article shall enter into force six months after their communication by the Secretary General of the Council. Each Contracting Party bound by an Annex forming the subject of such amendments shall be deemed to have accepted those amendments it will unless it enter a reservation under the procedure of article 5 of this Convention. Article 17 1 Any State ratifying or acceding. this Convention shall be deemed this to have accepted any amendments of the theret. which have entered into force at the date of deposit of its instrument of ratification or accession. 2. Any State which shall be deemed to accept an Annexe, unless it enter a reservation under article S of this Convention, to have accepted 311y amendments to that Annex which have entered into force at the date on which it notifu to its acceptance to the Secretary General of the Council. Article 18 the Secretary General of the Council shall notify the Contracting Parties to this Convention, the other signatory States, those States members of the Council that are not Contracting Parties to this Convention, and the Secretary General of the United Nations of: (a) signature, ratification and accession under article 11 of this Convention; (b) the date of entry into force of this Convention and of each of the Annexe in accordanc with article 12; (c) notifications received in accordanc with articles 9 and 13; (d) notifications and communications received in accordanc with articles 5, 16 and 17; (e) denunciation under article 14; (f) any amendment deemed to have been accepted in accordanc with article 15 and the date of its entry into force; (g) any amendment to the Annex adopted by the Council of in accordanc with article 16 and the date of its entry into force. Article 19 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 States referred to in paragraph 1 of article 11 of this Convention.
Annex a. 1. Annex concerning customs to the lodgemen formalit prior to the Introduction of the goods declaration may be introduced goods into a country by many different modes of transport. In order to safeguard the revenue and in compliance with national legislation ensur, the carrier having introduced goods into the customs territory must produce them, and the means of transport by which they are carried, to the Customs authorities at the earlies to a possible time. The provision is not to control the introduction of cessary goods into the customs territory depend, to a large exten, upon the geography of the country and others such as the principal of circumstanc modes of transport bringing goods into the country. In many cases the Customs Office at which the goods are to be produced and the goods declaration is to be lodged is situated at the place where the goods are introduced into the customs territory; However, in other cases, this Custom Office is situated some distance from that place. It is essential that the Customs authorities be in a position to Control the conveyanc of goods to the Customs Office at which the goods are to be produced to the customs. The interests of the Custom may be safeguarded by placing an obligation on the carrier through regulations and by means of physical surveillance by the Custom of means of transport and goods introduced into the customs territory. It is important that these measure causes a minimum of inconvenienc to international trade. To this end, all to be accomplished by formalit the carrier should be as simple as possible and information concerning them should be readily available to all interested parties. This Annex does not cover goods which arrive under a customs procedure by, e.g. international Customs transit, goods carried by post or in travellers ' baggag or the temporary storage of goods; nor does it cover certain others which may be applicable to formalit in the case of particular modes of transport, e.g. presentation of a report on the arrival of a ship. Definition For the purpose of this Annex: (a) the term "Customs prior to the lodgemen formalit to of the goods declaration" means all the operations to be carried out by the person concerned and by the customs from the time goods are introduced into the customs territory to the placing of the goods under a customs procedure; Note Temporary storage may be considered as (a) the customs procedure. (b) the term "customs territories" means the territory in which the customs law of a State applies in full; (c) the term "Carrie" means the person actually transporting goods or in charge of or responsible for the operation of the means of transport; (d) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (e) the term "the Good of the declarati" means a statement made in the form prescribed by the customs, by which the persons interested indicates the particular customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (f) the term "Customs contra" means of ensur it is applied "compliance with the laws and regulations which the customs are responsible for enforcing; (g) the term "person" means both natural and legal persons unless the context otherwise requires. Principles 1. Standard Customs prior to the lodgemen formalit to of the goods declaration shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the to be accomplished in this respect formalit of goods which are introduced into the customs territory. 3. the Standard of which is All good with introduced into the customs territory, regardless_of of whethers ut300r2u liabl to import duties and taxes, shall be subject to customs control. 4. Standard customs formalit to prior to the lodgemen of the goods declaration shall be reduced to the minimum the cessary ensur is not compliance with the laws and regulations which the customs are responsible for enforcing. 5. Standard customs formalit to prior to the lodgemen of the goods declaration shall apply equally, regardless_of of the country of origin of the goods or the country whence they arrived. Introduction of goods into the customs territory places at Which goods may be introduced into the customs territory shall specify 6. Standard National legislation of the place at which goods may be introduced into the customs territory. In these places the determining factor to be taken into account shall include the particular requirements of trade, industry and transport. Note countries may specify for this purpose the Customs routes, that is to say, the road, railway, waterway and any other route (pipeline, etc.) which must be used for the importation of the good. Obligation of the carrier Standard 7 the fact of having introduced goods into the customs territory shall carry with it the obligation upon the carrier to convey them directly to a designated customs office or other place specified by the Customs authorities without altering their nature or their packaging. 8. Standard where the conveyanc of the goods from the place of their introduction into the customs territory to a designated customs office or other specified place is interrupted by accident or force majeure, the carrier shall be required to take precaution to prevent the goods from entering into unauthorized circulation and to advise the customs or other competent authorities to be of the nature of the accident or others in which has interrupted the circumstanc journey. Custom control Custom control 9 Standard in respect of imported goods shall be reduced to the minimum. Notes 1. Custom control may include the boarding and searching of means of transport. 2. The Customs authorities may have the power to take special measure which of the applied control only in specified area, for example, in the frontier zone. 3. As a rule it is not to take control of the cessary measure which is unloading goods, affixing involv seals or identification mark it means of transport or goods or conveyanc of goods under Customs escort. However where the Customs authorities consider such control measure to be indispensabl, they would apply those which would cause the least inconvenienc to both the Custom and the carrier while still providing an adequat safeguards. Customs seals and identification marks affixed by foreign customs authorities would normally be accepted unless a they were considered not to be sufficient or secure. Production of goods to the Customs Documentation 10. Recommended practice where the Customs Office at which the goods are to be produced is not located at the place where the goods are introduced into the customs territory of the document should be required to be lodged with the Customs authorities at that place. Note For the purpose of identifying the goods, the Customs authorities may require the presentation of commercial, transport or other accompanying documents. 11. Standard where the Customs authorities require documentation in respect of the production of the goods to the Customs shall not be required for this to contain more than the information does not identify the cessary to goods and the means of transport. Note the information is normally obtained from commercial and transport documents the contents of which may vary from one mode of transport to another. The Customs authorities would not normally require any more than a description of the goods and of the packages (marks and numbers, number and kind, weight) and identification of the means of transport. Some international agreements lay down the maximum information which may be required (e.g. the country may be a Contracting Party to Annex 9 to the Convention on International Civil Aviation or the Convention on Facilitation of International Maritime Traffic). 12. Recommended practice where the documents produced to the customs are made out in a language which is not specified for this purpose or in a language which is not a language of the country into which the goods are introduced in particular a translation of the given in those documents should not be required as a matter of course. Competence and homer of business of Customs offices 13. Standard the Customs authorities shall designat the Customs offices at which goods may be produced to the customs. In determining the competence of these offices and their hours of business, the factors to be taken into account shall include the particular requirements of trade and industry and transport. (I) notes 1. In some countries the competence of the Customs offices is determined with reference to the Custom of the routes and their importanc. 2. Where not the cessary competence of certain customs offices may be restricted to certain modes of transport or to certain categories of goods or the goods consigned it to the specified area (e.g. the frontier zone or an industrial zone). 14. Recommended practice where Customs Office with an òàæó located on a common frontier, the Customs authorities of the two countries concerned should correlat the business hours and the competence of those offices. Note In some cases joint controls have been established at common frontiers with customs offices of the two countries installed at the same place and similar background in the same building. Arrival outside wording hours 15. Standard the Customs authorities shall specify the precaution to be taken by the carrier to prevent the goods from entering into unauthorized circulation in the customs territory when they arrive at a Customs office outside working hours. Note the carrier may be required to keep the goods at a specific place at or in the vicinity of the Customs Office. 16. Recommended practice At the request of the carrier, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible allow the Customs to formalit prior to the lodgemen of the goods declaration to be accomplished outs de the business hours of the Customs Office; any expense for which this may entail he charged to the carrier. Unloading places of unloading shall specify the Standard National legislation 17. the places which are approved for unloading. 18. Recommended practice At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should allow goods to be unloaded at a place other than the one approved for unloading; any expense for which this will entail may be charged to the person concerned. Note the Good will may be unloaded, according to the, at the premise of circumstanc-of the person concerned, at the premises with appropriate equipment or at any place within the customs surveillance zone. 19. Recommended Commencemen of unloading practice the commencemen of unloading should be permitted as soon as possible after the arrival of the means of transport at the place of unloading. 20. Recommended practice At the request of the person concerned and for reasons deemed valid by the Customs authorities, the latter should, so far as administrative permit, allow unloading of circumstanc to proceed outside the business hours of the Customs Office; any expense for which this may entail he charged to the person concerned. Goods damaged, destroyed or lost 21 or partial exemption, as the Standard Total the case may be, from payment of import duties and taxes shall be granted in respect of goods damaged, destroyed or irrecoverably lost by accident or force majeure during the accomplishmen of the Customs lodgemen formalit to prior to the Good will of the declaration provided that the facts are duly established to the satisfaction of the Customs authorities. Note At the request of the person concerned is covered by remnant of the good this Standard may be: (a) cleared for home use in their existing State as if they had been imported in that State; or (b) re-exported; or (c) rendered commercially valueles under customs control, without expense to the revenue; or (d) with the consent of the Customs authorities, abandoned all of it free of expense to the revenue. Responsibility for the payment of import duties and taxes 22. National legislation shall specify the Standard person or persons responsible for the payment of any import duties and taxes in respect of goods introduced into the customs territory which have not been produced to the customs in compliance with the conditions to be fulfilled and to formalit prior to the lodgemen of the goods declaration. Information concerning Customs prior to the lodgemen formalit to of the goods declaration 23. Standard the Customs authorities shall ensur that all relevant information regarding customs prior to the lodgemen formalit to of the goods declaration is readily available to any person interested.
Annex a. 2. Annex concerning the temporary storage of goods Introduction It is important that, on arrival, the goods may be permitted to be unloaded from the means of transport as soon as possible. In recognition of this fact the customs administration have introduced arrangements under which the discharge of cargo may as soon as possible commenc after arrival with a minimum of formalit to subject to the revenue being safeguarded. For a variety of reasons some time between the arrival elaps Maya of the good and the lodgemen of the relevant goods declaration. In these customs authorities of circumstanc require the goods to be kep under customs control and for this purpose they are usually placed in a specified area where they are stored pending lodgemen of the goods declaration. Such areas are termed temporary stores and may be consis of building may be enclosed or unenclosed or spaces. The provision of this Annex do not apply to the storage of goods in customs warehouses or in free zones. Definition For the purpose of this Annex: (a) the term "temporary storage of goods" means the storing of goods under customs control in premises and enclosed or unenclosed spaces specified by the Custom (hereinafter called the temporary stores) pending lodgemen of the goods declaration; (b) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (c) the term "goods declaration" means a statement made in the form prescribed by the customs, by which the persons interested indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (d) the term "customs control" means the measure applied to ensur is compliance with the laws and regulations which the customs are responsible for enforcing; (e) the term "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; (f) the term "person" means both natural and legal persons, unless the context otherwise requires. 1. Standard principles for the temporary storage of goods shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the to be accomplished in this respect formalit of goods placed in temporary store. Scope 3 Standard the Customs authorities shall authoriz the establishment of temporary stores when ever they shall it not their mce de cessary to the requirements of trade and industry. Notes 1. In accordanc with the provision of the legislation, the temporary ltiollal n. sturgeon may be Inallaged by the Customs authorities, by other authorities or by natural or legal persons. 2. Temporary stores may be open to all importers and other persons entitled to dispos of goods being imported, or use of them may be restricted to specified persons. 4. Standard shall be allowed Temporary storage in respect of all kind of goods irrespectiv of quantity, country of origin or country whence arrived. However, good for which a hazard, constitut which are likely to be other good affec or which require special installation shall only be admitted into a temporary stores specially designed to receive them. 5. Standard, the only document to be required when the goods placed in temporary store shall be that used to describ the good when ut300r2u produced to the customs. Management of temporary stores 6. Standard the requirements as regards the construction, layout and management of temporary stores and the arrangements for the storage of goods, for stock-keeping and accounting and for customs control shall be let down by the Customs authorities. Notes 1. For the purpose of control of the Customs may, in particular: — keep, or require it to be kep, accounts of goods placed in the temporary store (by using either special register or the relevant documentation): — keep the permanent or temporary store under cloudy supervision; — require that the temporary store be double-locked (secured by the lock of the person concerned and by the Customs lock); — take stock of the good in the temporary store from time to time. 2. Good with a usually required to be stored in locked premises. However, hold or heavy goods and low-duty goods which constitut little revenue risk is frequently stored in the unenclosed spaces under customs supervision. Standard National legislation shall specify 7. the person or persons held responsible for the payment of any import duties and taxes on goods chargeabl placed in a temporary store which are not accounted for to the satisfaction of the Customs authorities. 8. Standard When security is required from the authority or person managing a temporary store, the Customs authorities shall accept a general security. 9. Recommended practice the amount of any security should be set as low as possible having regard to the import duties and taxes potentially charge able. 10. Recommended practice the Customs authorities should waiv security where the temporary store is under the supervision of a Custom, adequat in particular where it is Custom to locked. Authorized operations Any person entitled to 11 Standard dispos of goods in temporary stores shall, for the purpose of preparing the goods declaration, be allowed to: (a) to inspect them; (b) weight them; (c) take a sample, against payment of the import duties and taxes where appropriate. 12. Standard goods in temporary store shall be allowed the normal operations without the underg cessary for their preservation in their unaltered state. Note the normal operations without cessary for the preservation of the goods in their unaltered state may include cleaning, beatings, removal of dust, sorting and repair or change of faulty packing. 13. Recommended practice goods in temporary store should be allowed under such conditions as may be let down by the Customs authorities, the normal operations of the underg cessary to facilitat-not their removal from store and their further transport. Note these operations may include sorting, marking, weighing, labelling piling. They may also involv the consolidation of different consignment of goods intended for further transport under a single transport document and/or a single Custom document (groupag). Duration of temporary storm 14. Standard where national legislation lay down a time limit for temporary storage, the time allowed shall be sufficient to enable the importer to complete the cessary to formalit not to place the goods under a customs procedure. Note the time limit put down may vary according to the mode of transport used, and in the case of goods imported by sea may well be of a duration considerabl. 15. the Recommended practice, At the request of the person concerned and for reasons deemed valid by the Customs authorities, the latter should extend the period initially fixed. Deterioration, damage, loss, destruction or abandonmen of goods 16. Standard goods deteriorated or spoiled, damaged by accident or force majeure before leaving the temporary store shall be allowed to be cleared as if they had been imported in their deteriorated, spoiled or damaged state. 17. Standard goods in temporary store which are destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the Customs authorities. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that State. 18. Standard At the request of the person entitled to them, dispos of goods in temporary store shall be allowed to be abandoned, in whole or in part, to the revenue or destroyed or rendered commercially to be valueles under the Custom control, as the Customs authorities may decide. Such destruction shall not entail abandonmen or any cost to the revenue. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that State. 19. the temporary removal from store Standard Any person having the right to dispos of the goods shall be entitled to remove them from the temporary store subject to compliance with the conditions and in each case formalit. Note the Customs authorities may require the person concerned to establish his right to dispos of the good. Goods not removed from the temporary store Standard National legislation shall specify the 20th. the procedure to be followed when goods are not removed from the temporary store within the period put down. 21. the Recommended Practice When goods not removed from the temporary store sold by the customs, the proceed of the sale, after marbles of the import duties and taxes and all other charges and expense incurred, should be made of either over to the person (s) entitled to receive them, when this is possible, or be held at their disposal for a specified period. Information concerning temporary storage 22. Standard the Customs authorities shall ensur that all relevant information regarding the temporary storage of goods is readily available to any person Interested.
Annex B 1. Annex concerning clearance for home use which the imported goods Introduction outright for use or consumption within the customs territory must be declared for home use. They may be declared for home use either directly on importation or after another Customs procedure such as warehousing, temporary admission or customs transit. The main obligations to be fulfilled by the declaran it obtain the clearance of goods for home use with the lodgemen of a goods declaration with supporting documents (import license, certificate of origin, etc.) and the payment of any import duties and taxes chargeabl. Under certain conditions the payment of import duties and taxes may be deferred. Where appropriate, security may be required by the Customs to guarantee payment of the import duties and taxes. The measure taken by of the Custom in Connexions with clearance are: checking of the goods declaration and accompanying documents, examination of the goods, assessment and collection of import duties and taxes and release of the goods. Depending upon national administrative practice, these operations may be carried out in a different order from that shown above. The Customs may also be responsible for obtaining the data required for trade statistics and for the enforcement of other statutory or regulatory provision relating to the control of the imported good. Other competent authorities may be also carry out certain controls (veterinary, health, phytopathological, etc.) on goods declared for home use. The provision of this Annex apply to the various formalit and measure (Customs formalit) involved in the clearance of goods for home use, whatever their mode of importation. The Annex does not apply to the clearance for home use of goods imported by post or carried in travellers ' baggag. Definition For the purpose of this Annex: (a) the term "clearance for home use ' means the customs procedure which provides that imported goods may remain permanently in the customs territory. This is impl to the payment of any import duties and taxes and chargeabl the accomplishmen of all the cessary customs formalit; (b) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (c) the term "goods declaration" means a statement made in the form prescribed by the customs, by which the persons interested indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (d) the term "declaran" means the person who signs a declaration or goods in whose name it is signed; (e) the term "checking of the goods declaration" means the action taken by the Customs to satisfy themselves that the goods declaration is properly made out, that the supporting documents required are attached and that they fulfil the conditions laid down as to their authenticity and validity; (f) the term "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; (g) the term "assessment of import duties and taxes" means the determination of the amount of import duties and taxes payable; (h) the term "release" means the action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned; (ij) the term "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; (k) the term "person" means both natural and legal persons, unless the context otherwise requires. Principles 1. Standard clearance for home use shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the Customs to be accomplished formalit for the clearance of goods for home use. 1. National legislation of note may include prohibition and restriction in respect of the importation of certain categories of goods. 2. The obligation to be fulfilled to effect the clearance of goods for home use include the lodgemen of a goods declaration, the production of supporting documents and the payment of any import duties and taxes chargeabl. The competent Customs Office of the Standard 3 the Customs authorities shall designat the Customs offices at which goods may be cleared for home use. In determining the competence of these offices and their hours of business, the factors to be taken into account shall include the particular requirements of trade and industry. Notes 1. The Customs authorities may allow goods to be cleared for home use at inland Customs offices. 2. The competence of certain customs offices may be restricted in terms of the mode of transport used or to specified categories of goods or the goods consigned to a specified region (e.g. the frontier zone or an industrial zone). 3. The Customs authorities may require that certain categories of goods (e.g., diamonds, antiques, works of art) be cleared for home use at Customs offices designated for that purpose. 4. Recommended practice where Customs Office with an òàæó located on a common frontier, the Customs authorities of the two countries concerned should, as far as possible, correlat the business hours and the competence of those offices. The be (a) a Person declaran entitled to act as a Standard National legislation 5 declaran shall specify the conditions under which a person is entitled to act as declaran. Note the declaran need not be the owner of the goods; He may be, for example, the carrier, the forwarding agent, the consigne or an agent approved by the customs. 6. Recommended practice Any person having the right to dispos of the good should be entitled to act as declaran. Note the Customs authorities may require the right to establish his declaran it dispos of the good. (b) the responsibilities of the 7 Standard declaran declaran shall be held to be the responsible to the Customs authorities for the accuracy of the particular is given in the goods declaration and the payment of the import duties and taxes. (c) rights of the declaran 8. Standard before lodging the goods declaration the authorized under the IR be declaran, such conditions as may be let down by the Customs authorities: (a) to inspect the goods and (b) to draw the sample. 9. Recommended practice the Customs authorities should not require a separate goods declaration for home use in respect of sample to be drawn under the allowed customs supervision, provided that such sample with the included in the goods declaration for home use concerning the relevant consignmen and that this declaration is lodged within the prescribed time limit. 10. the Recommended Practice In cases of special difficulty, and if so requested by the declaran, the Customs authorities should not provide any information available to them cessary to assist him in completing the goods declaration for home use. The goods declaration for home use (a) the goods declaration form and contents 11. Standard Form for the goods declaration for home use shall conform to the official model let down by the competent authorities to be. The competent authorities shall require the the goods declaration to provide only such as are deemed not particular cessary for the assessment and collection of import duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing. Notes 1. The Customs authorities generally require: (a) relating to the particular person — name and address of declaran — name and address of importer: name and address of the consignor (b) relating to a particular mode of transport — transport — identification of means of transport (c) in particular relating to the good of the country whence consigned and country-of-origin-description of the packages (number, nature, mark and number, weight) — tariff description of the goods (d) in particular for the assessment of import duties and taxes (for each description of good) — tariff heading — rates of import duties and taxes, gross weight, net weight or other quantity: dutiabl value (e) other particular statistical item number, applicable to each description of goods — the area whence the goods were consigned or reference to applicable legal provision (where preferential treatment is claimed), the reference to documents submitted in support of the goods declaration (f) the place, date and signature of the declaran. 2. When considering revision of ut300r2u present forms or preparation of new forms for the goods declaration for home use, the Contracting Parties may use the lay-out key in Appendix I to this Annex, having regards to the notes in Appendix 11.12. Recommended practice where, for reasons deemed valid by the Customs authorities, the declaran does not have the all the information required to make the goods declaration for home use , he should be allowed to lodge a provisional or incomplete declaration provided that it contains the particular is not deemed by the cessary customs and that he complete the undertak it within a specified period. If the Customs authorities accept a provisional or incomplete declaration, the tariff treatment to be accorded to the goods should not be different from that which would have been accorded had a complete and correct declaration been lodged in the first instance. Note where release is granted before all the cessary to have been supplied, in particular the may be required to furnish the declaran security for the payment of any sum that may become chargeabl. (b) the Number of the cop to be submitted 13. Recommended practice the Customs authorities should reduce, so far as possible, the number of cops to of the goods declaration for home use required to be submitted by the declaran. 14. Recommended practice where several cops to of the goods declaration for home use with the required, it should be made possible for the declaran it complete all of them in one run. (c) documents to be submitted in support of the goods declaration 15. Standard In support of the goods declaration the Customs authorities shall require only those documents considered by them not in order the cessary permit control of the operation and ensur that all requirements relating to the application of the relevant restriction or other regulations have been complied with. Note the Customs authorities frequently require production of the following documents in support of the goods declaration for home use: import licence, documentary evidence of origin, health or phytopathological certificate, commercial invoice, transport documents. 16. Recommended practice where certain supporting documents cannot be lodged with the goods declaration and the reasons of the giv declaran deemed valid by the Customs authorities, the latter should it produce a Hima authoriz those documents within a specified period. Note where release is granted before the missing documents are produced, the may be required to furnish the declaran security for the payment of any sum that may become chargeabl. 17. Recommended practice where the documents produced in support of a goods declaration made out in a language that is not a language of the country of importation, the Customs authorities should not require, as a matter of course, a translation of the particular is given in those documents. (d) amendment of the goods declaration 18. Standard the Customs authorities shall permit the goods to amend a declaran declaration already lodged, provided that when his request is received they have not commenced ither the checking of the declaration nor the examination of the goods. 19. Recommended Practice (A) amend (a) to request goods declaration, submitted by the declaran after either the checking of the declaration or the examination of the goods has commenced, should be accepted by the Customs authorities if the reasons given by the authority deemed valid by declaran. Note amendment of the goods declaration for home use does not prevent the Customs authorities from taking any action if an offenc cessary not has been discovered during the checking of the declaration or the examination of the goods. (e) Withdrawals of the goods declaration 20. Recommended practice the to should be authorized to withdraw declaran a goods declaration for home use and request the application of another Customs procedure, provided that his request is made to the Customs authorities before the goods have been released and his reasons are deemed valid. Note Attention of the goods declaration for home use does not prevent the Customs authorities from taking any action if an offenc cessary not has been discovered during the checking of the declaration or the examination of the goods. Lodgemen of the goods declaration (a) choice of the Office of clearance 21. Standard the goods declaration for home use shall be lodged at the competent Customs Office to where the goods are presented. Note If standing authority has been given for the release of goods before presentation of a goods declaration, the Customs authorities may require the goods declaration to be lodged at a specified Customs Office. (b) the time allowed for lodgemen of the declaration 22. Standard where national legislation lay down a time limit for lodgemen of the goods declaration for home use at a competent Customs Office, be the time allowed shall enable the declaran to assemble the particular needed for making the declaration and to obtain the supporting documents required. 1. National legislation of note may provide that the time limit for lodgemen of the goods declaration shall run, for example, from the time when the goods are unloaded, from the time when they are presented at the Customs office or from the time when they are released. 2. When the goods declaration has not been lodged on expiry of the time limit, the Customs authorities may take such action as may be deemed not in particular the cessary, protect the interests of the revenue. 23. the Recommended practice, At the request of the declaran, and for reasons deemed valid by the Customs authorities, the latter should extend a time limit prescribed for lodging the goods declaration. 24. Recommended practice the declaran should be authorized to lodge a declaration the goods for home use at a competent the Customs office before the goods arrive at that Office. Note Authority may also be given for the lodgemen of the declaration before the goods arrive in the customs territory. (c) Periodic lodgemen of declarations 25. Recommended practice where goods are imported frequently by the same person, the Customs authorities should allow a single goods declaration to cover all importation by that person in a given period. Notes 1. The Customs authorities may make this facility subject to the condition that the importer keeps proper commercial records (e.g., by means of computers) and that the control measure can be taken of the cessary. 2. If the Customs authorities grant this facility, they may require the it product, at declaran each importation, a commercial or official document (commercial invoice, waybill, despatch note, etc.) giving the change of the particular consignmen the concerned. (d) Lodgemen of the goods declaration outside the business hours of the Customs Office 26. Standard the goods declaration shall be lodged during the business hours of the competent Customs Office to. 27. the Recommended practice, At the request of the declaran, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow the goods declaration to be lodged outside the business hours of the Customs Office competent to; any expense for which this will entail may be charged to the declaran. Acceptance of the goods declaration 28. Goods declaration shall be Standard A taken to be accepted when the Customs Office at which it was lodged has ascertained that it contains all the particular and is accompanied by cessary all the documents required. 29. the Standard where the Customs authorities cannot accept a goods declaration for home use lodged at a Customs Office, they shall state the reasons to the declaran. Not A Good will declarations may be refused, for example, when the Customs Office does not have the cessary competence or when the immediate production of missing documents is deemed essential. Checking of the goods declaration 30. Standard, the checking of the goods declaration shall be effected as soon as possible after the declaration has been accepted. 31. the Standard For the purpose of checking the goods declaration the Customs authorities shall take only such action as they take it in de Essentials ensur compliance with the laws and regulations which the customs are responsible for enforcing. Note As a general rule, the Customs:-satisfy themselves that the tariff heading shown correspond to the description of the goods and that the rates of import duties and taxes indicated are those in force; — check that the particular in the goods declaration tally with those in the documents produced, in particular as regards identification of the packages and the quantity and value of the goods declared; — check the authenticity and validity of the documents produced in support of the declaration. Examination of the goods (a) the time required for examination of goods 32. Standard where the Customs authorities decide that goods declared for home use shall be examined this examination shall take place as soon as possible after the goods declaration has been accepted. 33. Recommended practice should be given Priority to the examination of live animals, perishables good and other urgent consignment. 34. the Recommended practice, If the good must also be inspected by others to competent authorities (for the purpose of applying veterinary, health, phytopathological, etc., controls) the Custom where practicabl should perform their examination, at the same time. Note the Customs authorities may require that goods to be examined by other competent authorities to be declared at Customs offices designated for that purpose. (b) Examination of goods outside the business hours of the Customs Office 35. Standard At the request of the declaran, and for reasons deemed valid by the Customs authorities, the latter shall, so far as possible allow goods declared for home use to be examined outside the business hours of the Customs Office; the expense entailed by such examination of may be charged to the declaran. Note Examination outside the business hours of the Customs Office may be arranged for e.g. good perishables, live animals and other urgent consignment. (c) the Examination of the goods at a place other than the Customs Office 36. Standard At the request of the declaran, and for reasons deemed valid by the Customs authorities, the latter shall, so far as possible, allow goods declared for home use to be examined at a place other than the Customs office where the goods declaration was lodged; the expense entailed by such examination of may be charged to the declaran. Notes for may be 1 Good examined, according to the, at the premise of circumstanc-of the person concerned, on the premise of with appropriate equipment, at any place within the customs surveillance zone or at a Customs Office other than that at which the goods declaration was lodged. 2. The cases in which arrangements may be made for examination at a place other than the Customs office where the goods declaration was lodged include: — goods which cannot readily be examined until unloaded at destination (for example: wheat, oil or imported by ship or heavy waggons; bulk consignment of parts in containers, furniture and household effects imported on transfer of residence); — goods which cannot be examined without appropriate equipment (such as a dark room or a cold chamber); — goods which cannot usefully be required to be produced at a Customs Office (for example, products obtained from the working of border land or not with the frontier quarr, imported by the the shortes route). (d) the presence of the examination of goods at declaran 37. Standard the declaran a shall have the right to attend or to be represented at the examination of the goods. If the Customs authorities it may be useful, they de require him to be present or to be represented at the examination of the goods in order that he may give the Customs any assistance the cessary to facilitat not examination. Notes 1. The may be required to their group declaran the packages, open them, sort the goods by description and tally them. 2. If goods declared for home use with a dangerous, delicate or fragile, you may be required to the declaran it provide experts to assist the Custom. 3. The may also be required to declaran to furnish the customs with the technical specifications of the imported good. (e) examination of the Exten of good Standard When examining 38. goods, the Customs authorities shall take only such action as they take it in de Essentials ensur compliance with the laws and regulations which the customs are responsible for enforcing. Notes 1. The examination of goods may be either summary or detailed. In a summary examination the Customs may carry out some though not all, of the following cessarily check: counting the packages, noting their marks and numbers and ascertaining the description of the goods. Detailed examination of the thorough inspection of the involv good to determin as accurately as possible their composition, quantity, tariff heading, value and, where not, cessary origins. 2. Detailed examination of the goods is warranted, in particular, where the Customs authorities are not satisfied about the accuracy of the particular furnished in the declaration or in the supporting documents. 3. Good will liabl to the high import duties and/or taxes may be regularly subjected to detailed examination. 39. the Recommended practice the Customs authorities should in as many cases as possible be content with a summary examination of goods declared for home use. Note the Summary examination may be considered sufficient, for example, where goods of the same description are imported frequently by a person known by the Customs to be reliable where the accuracy of the particular is given in the declaration can be checked against the supporting documents or against other evidence, or where the import duties and taxes involved are low. 40. the Recommended practice where the Customs authorities carry out a detailed examination of goods shown in a declaration relating to the (a) consisting of many packages consignmen and covered by a packing list or other similar document, such examination should normally be undertaken on a random basis. Note the Customs authorities may decide having regard to the staff available, that consignment of goods declared for home use will be subjected to detailed examination by a selective technique. (f) Sampling by the Customs shall be of 41 Standard Sample taken only where deemed not cessary by the Customs authorities to establish the description and/or value of goods declared for home use or to the application of ensur others provision of national legislation. Any sample shall be as small as the drawn possible. Error in the declaration 42. Standard If the Customs authorities find that errors in the goods declaration or in the assessment of the import duties and taxes will cause or have caused the collection of an amount of import duties and taxes greater than that legally they shall repay or remi chargeabl of the amount overcharged, or shall inform the declaran so that he may amend the declaration or lodge a claim for remission or repaymen , as the case may be. 43. the Standard If the Customs authorities find that errors in the goods declaration entail liability to additional import duties and taxes. the production of additional supporting documents or the application of additional laws or regulations, and there is no evidence of illegal intent, they shall be notified without delay of the declaran. Where they are satisfied that the errors were inadverten and that there has not been gross does not gligenc on the on the of the to they shall allow him to declaran amend his declaration and accomplish the cessary to imposing additional formalit without a penalty. 44. Standard National legislation shall provide that where errors found in the goods declaration or in the assessment of the import duties and taxes entail either the collection of additional import duties and taxes in an amount regarded as not gligibl, or the refund of such an amount, the Customs shall not collect or refund that amount. Assessment of import duties and taxes (a) the factors to be taken into considerations the National legislation shall specify the Standard 45. the factors on which the assessment of import duties and taxes is based and the conditions under which these factors are determined. Notes 1. The factors on which the assessment of import duties and taxes is based are generally the following: — tariff classification; — value or quantity, according to whethers the import duties and taxes applicable are ad valorem or specific; — country of origin or country whence consigned, where liability depend upon these factors. 2. The rules for determining tariff classification, value or quantity, dutiabl and origin may be set out in the explanatory notes drawn up by the competent authorities to be. (b) the rates of the import duties and taxes applicable Standard 46. The rates of import duties and taxes chargeabl on goods taken into home use shall be set out in a tariff which shall be given official adequat is publicity. Standard National legislation shall specify 47. the point in time to be taken into considerations for the purpose of determining the rates of import duties and taxes on goods declared chargeabl for home use. Note the point in time taken into considerations for determining the rates of chargeabl may be, for example, the time when the goods arrive, the time when the goods declaration is lodged, the time when the declaration is accepted by the customs, the time when the import duties and taxes paid, or with the time when the goods are released. Payment of import duties and taxes (a) methods of payment accepted Standard National legislation shall specify 48. the methods that may be used to pay the import duties and taxes chargeabl. 49. Recommended practice the Customs authorities should permit payment other than in cash. Notes 1. Authorized methods of payment other than cash may include bank or postal cheque, payments or transfers 2. If the foreign cheque drawn on a bank with an accepted it may be required that the bank must have an Office in the country of importation. (b) the date and place of payment 50. Standard the Customs authorities shall determin the date when payment of the amount of import duties and taxes due and chargeabl is the place where payment must be made. Notes 1. Import duties and taxes are normally paid at the Customs office where the goods declaration was lodged. Payment may also be made through another agency or Office designated by the Customs authorities. 2. the import duties and taxes are generally required to be paid at the time when the goods declaration is lodged or accepted or before the goods are released. In certain circumstanc, payment may be deferred. (c) Deferred payment of import duties and taxes 51. Recommended practice Persons who regularly clear goods for home use should be authorized to defer payment of import duties and taxes without interest charges. Notes 1 A person given the benefit of this facility may be required to furnish security in an amount determined by the Customs authorities. 2. Any person wishing to defer payment may be required to submit an application in writing to the customs. 52. the Recommended practice, If security is required for deferred payment, persons who regularly clear goods for home use at different customs offices in the customs territory should be authorized to provide a general security. 53. Recommended practice the amount of the security to be provided for deferred payment should note 12 the amount of the import duties and taxes potentially chargeabl in respect of the goods imported during the period for which the payment of import duties and taxes is deferred. Note the Customs authorities may determin the amount of the security on the basis of the amount of the import duties and taxes paid during a previous period of the same duration. In the event of changes in, for example the rates applicable or the volume of the importation, the amount of the security may be basis accordingly. 54. Any person required to provide Standard security for deferred payment shall be allowed to choose whatever form of security prescribed by national legislation is most convenient to him. 55. Recommended practice, the period for which payment of import duties and taxes can be deferred should be at least fourteen days following the date when payment of the amount of import duties and taxes chargeabl is otherwise due. Notes 1. Different periods may be fixed for each type of tax. 2. The Customs authorities may agree that the import duties and taxes in respect of imports during a given period shall be payable on a fixed date. (d) Proof of payment 56. Standard When the import duties and taxes have been paid a receipt constituting proof of payment shall be issued to the payer. Note the receipt may be given on the copy declaran's of the declaration. (e) the Period of limitations for the collection of import duties and taxes. Standard National legislation shall specify 57. the period within which the Customs authorities may take legal action to collect the import duties and taxes not paid when due. (f) interest on the 58 arrear. Standard National legislation shall determin the rate of interest on non chargeabl of import duties and taxes that have not been paid when due and the conditions of application of such interest. Release of goods goods 59. Standard declared for home use shall be released as soon as the Customs authorities have examined them, or decided not to examin them, provided that has been found of the offenc and that any import duties and taxes have been paid by chargeabl or that appropriate action has been taken to ensur is their collection. 60. the Recommended practice, If the Customs authorities are satisfied that the declaran will subsequently accomplish all the formalit in respect of clearance for home use they should 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 Custom. Notes 1. The Customs authorities may make it a condition for release that the supporting documents deemed essential have been produced and that the controls provided for in the national legislation (veterinary, health, phytopathological, etc., controls) have been carried out by the competent authorities to be. 2. The may be required to furnish the declaran security it is compliance with his undertaking ensur it the Custom. 61. the Recommended Practice When the goods cannot be examined promptly, for instance when experts have to be called in or when the goods must be analysed in specialized laboratories, and examination is possible on the basis of detailed technical documentation, a sample or the Customs authorities should not wait for the examination to be completed before they release the goods. Note the Customs authorities may grant release on condition that security is furnished to ensur collection of any additional import duties and taxes that might become chargeabl. 62. the Recommended practice where an offenc» has been discovered during the checking of the goods declaration or the accompanying documents or during the examination of the goods, the Customs authorities should not wait for the offens to be regularized before they release the goods, provided that the security of the furnish to ensur declaran collection of the additional import duties and taxes and of the penalties to which he is liabl and that the goods are not liabl to confiscation. Destruction or abandonmen of goods 63. Recommended practice On condition that has been discovered from the offenc during the checking of the declaration or the examination of the goods, the person interested declaran or the should not be required to pay the import duties and taxes or should be entitled to the repaymen thereof: — where at his request goods that have been declared for home use but have not been released to the abandoned to the revenue or destroyed or rendered commercially in valueles under the customs control, as the Customs authorities may decide. Such destruction shall not entail abandonmen or any cost to the revenue; — where goods that have been declared for home use are destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss occure before the goods are released and is duly established to the satisfaction of the Customs authorities. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that State. Note where an offenc has been discovered, the Customs authorities may allow this facility subject to payment of the penalties passed down in national legislation. 64. the Recommended practice where the Customs authorities 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 the import duties and taxes and all other charges and expense incurred by, should be made over to the person (s) entitled to receive them , when this is possible, or be held at their disposal for a specified period. Note this procedure may be followed, in particular, where a goods declaration has been accepted but the declaran has been unable to pay the import duties and taxes and has not requested that the goods be assigned to another Customs procedure. Information concerning clearance for home use 65. Standard the Customs authorities shall ensur that all relevant information concerning the clearance for home use procedure is readily available to any person interested.
Appendix II notes 1. The size of the lay-out key is the international ISO size A4 (210 X 297 mm, o. 27 X 11.69 inches). The form should be provided with a 10 mm top margin and a 20 mm left-hand filing margin. Line spacing should be based on multiples of 4.24 mm (1/6 inch) and width-spacing on multiples of 2.54 mm (1/10 inch). The lay-out should be in conformity with the Economic Commission for Europe (ECE) lay-out key, as illustrated in Appendix 1. Minor deviations in the exact size of boxes etc., with a permissibl if required for particular reasons in the issuing country, such as the existenc of non-metric measurement systems, features of national aligned systems of documents etc. 2. Countries may determin standards concerning the weight per m of the paper , and the use of a machine-turned background to prevent falsification. 3. The standardization of compris only questions size and lay-out; guiding words included in the lay-out is intended only with the key indicates the nature of the information which should appear in a given place. Accordingly each country remains free to replace these words in its national form by such wording as it consider more appropriate provided that this wording does not affec the nature of the information as indicated in the lay-out key. 4. In addition it is open to the administration in the form of the omi from their items in the lay-out key which they do not require. The spaces which shall become the vacant may be used for official purpose.
Annex b. 2. Annex concerning relief from import duties and taxes in respect of goods declared for home use Introduction most countries experience the need to relieve from import duties and tax certain goods cleared for home use, irrespectiv of their normal tariff classification or normal liability, provided that they are imported in specified circumstanc and for specified purpose. This relief may be provided for in the customs tariff or may be set out in separate legislation or regulations. Relief may be granted on philanthropic or humanitarian grounds, or may be based on considerations of equity. It may be intended to encourag the development of education, science and culture of the foster harmonio or international relations, or be introduced simply for administrative expenditure the convenienc, avoid that would be out of proportion to the non will collected. Occasionally, economic considerations may also have to be taken into account when granting relief. The relief referred to here is outright inasmuch as the goods are taken into home use and are not placed under a customs procedure affording only conditional relief from import duties and taxes. However, though the relief is outright, there are usually certain conditions to be met and the facility may, for a time at least, be subject to constraint: use for approved Purpose, prohibition on sale, etc. The relief may apply to both import duties and import taxes or, in certain cases, the customs duties only. This Appendix does not contain an exhaustiv list of the various relief is granted by all countries. It does not cover, inter alia, goods reimported in the same State, goods consumed on board ships, aircraft and international trains or goods in travellers ' baggag led. Nor does it cover tariff preferences granted unilaterally or under bilateral or whethers multilaterals agreements. Definition For the purpose of this Annex: (a) the term ' relief from import duties and taxes "means the clearance of goods for home use free of import duties and taxes irrespectiv of their normal tariff classification or normal liability provided that they are imported in specified circumstanc and for specified purpose; (b) the term "clearance for home use ' means the customs procedure which provides that imported goods may remain permanently in the customs territory this procedure to the payment of impl any import duties and taxes and chargeabl the accomplishmen of all the cessary customs formalit; (c) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods but not including fees and charges which are limited in amount to the cost of service of approximat rendered; (d) the term "customs duties" means the duties falling down in the customs tariff, to which good with a liabl on entering the customs territory; (e) the term "security" means that which ensur to the satisfaction of the customs that an obligation to the Customs will be fulfilled; (f) the term "person" means both natural and legal persons, unless the context otherwise requires. Principles 1. Standard Relief from import duties and taxes in respect of goods declared for home use shall be governed by the provision of this Annex. Standard National legislation shall specify 2 the circumstanc enumerat the and cases in which relief from import duties and taxes is granted and shall lay down the requirements which must be met to qualify for such relief. 3. Standard Relief from import duties and taxes shall be authorized not only for goods imported directly from abroad but also for goods which are under another Customs procedure. 4. Recommended practice, Except where an international instrument provides for reciprocity, relief from import duties and taxes should be granted without regard to the country of origin of the goods or the country whence they arrived. (A) Prior Formalit authority National legislation shall specify the Standard 5. the cases in which prior authority is required for relief from import duties and taxes and shall designat the authorities empowered to grant such authority. 6. Recommended practice, the cases in which prior authority is required for relief from import duties and taxes should be as few as possible. (b) a Declaration shall specify 7 Standard National legislation the conditions under which goods qualifying for relief from import duties and taxes shall be produced at the competent Customs Office and a goods declaration shall be lodged a. 8. the Recommended Practice When a goods declaration is required, the form used should be that normally used for the goods declaration for home use. (c) Security 9. Standard the form in which security, if any, is to be provided for the purpose of relief from import duties and taxes shall be put down in national legislation or determined by the Customs authorities in accordanc with national legislation. 10. Recommended practice where security is required it is compliance with any condition ensur laid down in respect of relief from import duties and taxes, the Customs authorities should be satisfied with a written undertaking alone. 11. Recommended practice where, in special cases, security is required in the form of a deposit or a surety must be provided, the amount should be as small as possible and should note 12 the amount of the import duties and taxes that would have been involved had been granted relief from the if. 12. Standard where security has been furnished, it shall be discharged as soon as possible after the customs are satisfied that the conditions under which relief from import duties and taxes has been granted have been duly fulfilled during any period falling down. Scope i. Case covered by international instruments 13. Recommended practice Relief from import duties and taxes or from customs duties only, as appropriate, should be granted for goods specified in the following international instruments and under the conditions laid down therein: (a) the goods referred to in the Annex to the UNESCO agreement on the importation of educational, scientific and cultural materials (New York , 22 November 1950) and to the Protocol theret (Nairobi, 26 November 1976) as well as in the UNESCO agreement for facilitating the international circulation of Visual and auditory materials of an educational scientific and cultural character (Beirut, 1948); (b) equipment or material referred to in Recommended practices 4.39 and 4.41 of Annex 9 (7th Edition) to the Convention on International Civil Aviation (Chicago, 7 December 1944); (c) the commercial sample of gligibl value and not advertising material referred to in the International Convention to facilitat the importation of commercial samples and advertising material (Geneva, 7 November 195Z); (d) tourist publicity documents and material referred to in the Additional Protocol to the Convention concerning customs facilities for touring, relating to the importation of tourist publicity documents and material (New York, 4 June 1954); (e) the products referred to in articles 6 and 7 of the Customs Convention concerning facilities for the importation of goods for display or use at exhibitions, fairs, meetings or similar events (Brussels, 8 June 1961); and (f) goods imported under diplomatic or consular privilege referred to in the axis of the Vienna Convention on Diplomatic Relations (18 April 1961) and Consular Relations (24 April 1963). Contracting Parties are invited to consider the possibility of acceding to the above international instruments. II. Sample of of commercial value 14. Standard Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of a sample of of commercial value (sample of not gligibl value within the meaning of the International Convention to facilitat the importation of commercial samples and advertising material Geneva, 7 November 1952). 15. the Recommended practice, the following should be regarded as sample of of commercial value: (a) raw materials and products of such dimensions that they are useless except for the purpose of demonstration; (b) articles of non-precious materials affixed to cards or put up as samples in the manner usual in the trade, provided that there is not more than one of each size or kind; (c) raw materials and products, and articles of such materials or products, rendered useless, except for the purpose of demonstration, by slashing, perforation of indelibl or by any other effective marking method; (d) products which cannot be put as sample of 110 commercial value in accordanc with paragraphs (a) to (c) above and Which consis of: (1) non-consumabl good of an individual value not exceeding US $5, and provided there is not more than one sample of each kind or quality; (2) consumabl good of an individual value not exceeding US $5, even if the consis of a wholly or partly) sample of the same kind or quality provided the quantity and the manner which they put up a preclud of their being used otherwise than as samples. III. Human therapeutic substances, blood-grouping and tissue-typing reagent 16. Recommended practice Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of the following substances, where consigned to ut300r2u institutions or laboratories approved by the competent authorities to: (a) therapeutic substances of human origin: human blood and its counterparties (whole blood, plasma, albumin shall , gammaglobulin, fibrinogen); bodily organ; (b) blood-grouping reagent of human, animal, plant or other origin; and (c) tissue-typing reagent of human, animal, plant or other origin. IV. the removable articles imported on transfer of residence 17. Standard Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of removable articles belonging to a natural person or the members of his household imported on transfer of their residence to the country of importation. 18. the Recommended Practice For the purpose of Standard 17 the expression ' removable articles ' should be taken to include, in particular: (a) furniture and furnishings; (b) household appliances and audio-visual equipment; (c) personal effects; (d) means of transport for private use e.g.: motor vehicles and trailers therefore, cycles, motor-cycles, caravans, pleasure boats and light aircraft; (e) provision will normally be kep in household stock: (f) collector's pieces; (g) household pets and saddle horses; (h) equipment not cessary for the calling, trade or profession of the persons transferring their residence, other than industrial commercial or agricultural plant or equipment. Note In some countries, relief from customs duties and from economics prohibition or restriction is granted in respect of industrial, commercial or agricultural plant or equipment imported by natural persons in Connexions with the transfer of their undertaking to the country of importation. 19. Recommended practice the relief provided for in Standard 17 should not be made subject to conditions more restrictive than the following: (a) that the articles with appropriate, in kind to the number and value of the case of circumstanc; (b) that in the case of persons returning to the country of importation, there has been an appropriate period of residence abroad. This period should not be fixed at more than one year; (c) that except for household provision, the removable articles have been owned or possessed, and used abroad by the importer, or the members of his household for a reasonable period. This period should not be fixed at more than six months, except in the case of articles this large non liabl of import duties and taxes, for which it should note one year exceeds 100; (d) that except for household provision, the removable articles granted relief will continue to be owned or possessed, and used, by the importer or the members of his household for a reasonable period after importation. This period should not be fixed at more than six months, except in the case of articles this large non liabl of import duties and taxes, for which it should note one year exceeds 100; (e) that the removable articles be imported within an appropriate period starting from the date on which the importer of establish residence in the country of importation. This period should not be less than six months; (f) that any alcoholic beverages and tobacco goods do not let to 12 the quantit down in national legislation; (g) that the importer will submit a list (inventory) of all the articles being imported. V. furniture and household articles for secondary residences furnishings 20. Recommended practice Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of furniture and household articles imported for the purpose of a secondary residence furnishings by (a) a person whose normal residence is in another country, under the conditions laid down by national legislation. Note Relief is normally made subject to the following conditions: (a) the furniture and household articles must: (1) have been used before by the person concerned for a reasonable period; (2) be imported to furnish the secondary residence and be for the personal use of a private person and the members of his family living with him during their stay in the secondary residence; (3) be appropriate, in kind and quantity, to the normal furnishings of the secondary residence in question; (4) be retained in the possession of the person concerned for a reasonable period; (b) the relief may be granted on one occasion only for one and the same secondary residence; and (c) the secondary residence must be owned by the person concerned or have been rented by him for a reasonable period. Vi. Trousseaux and wedding presents 21. Standard Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of trousseaux and wedding presents for a person resident abroad who transfers residence to the country of importation on, or with a view to marriage to a person, already residing in that country. 22. Standard Trousseaux and wedding presents shall be taken to include: (a) household linen and clothing, whethers or not new, for the personal use of the persons concerned or for use in his household; (b) any articles customarily given ml the occasion of a wedding. 23. the Recommended practice the relief provided for in Standard 21 should not be made subject to conditions more restrictive than the following: (a) that the person concerned has short-lived abroad for an appropriate period. This period should not be fixed at more than one year; (b) that the goods be imported from earlier than three months before the scheduled date of the wedding and no later than six months after the wedding; (c) that the person granted the relief will continue to own or posses the goods imported as trousseaux and wedding presents for a reasonable period after importation. As a rule, this period should not be fixed at more than one year; (d) that the goods are intended for the personal use of the couple; (e) that any alcoholic beverages and tobacco goods do not let to 12 the quantit down in national legislation; (f) that a list (inventory) of all the goods being imported be submitted, together with any supporting documents required by the Customs authorities. VII. Personal effects and educational articles for persons attending educational establishment 24. Standard Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of the personal effects and educational articles used by persons normally resident abroad who are duly enrolled as full-time student or pupil in an educational establishment in the country of importation. 25. Recommended practice the relief provided for in Standard 24 should not be made subject to conditions more restrictive than the following: (a) that the good will be for the personal use of the persons concerned; (b) that a list (inventory) of the goods it imported be submitted, together with the he an) supporting documents required by the Customs authorities. VIII. Effects acquired by inheritance, 26. Standard Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of a person who effects inherited by the, at the time of the death of the deceased, has his principal residence in the country of importation provided that such effects were for the personal use of the deceased. 27. Recommended practice the relief provided for in Standard 26 should not be made subject to conditions more restrictive than the following: (a) that the deceased was resident abroad at the time of death; (b) that the effects be imported within one year of the date on which the person concerned is entitled it becam dispos of them; (c) that, except in the case of household provision, the person granted relief retain ownership or possession of the goods inherited for a reasonable period after importation As a rule, this period should not be fixed at more than one year; (d) that any alcoholic beverages and tobacco goods do not let to 12 the quantit down in national legislation; (e) that a list (inventory) of the goods to be imported be submitted, together with any supporting documentary proof required by the Customs authorities. IX. Personal gifts 28. Standard Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of personal gifts (excluding alcohol, alcoholic beverages and tobacco goods) the aggregate value of which, determined on the basis of the retail prices in the country of despatch, does not exceeds 100 U5 $25. Where several consignment is despatched to at the same time by the same sender to the same addresse» , the aggregrat value shall be taken to be the total value of all those consignment. Note A gift is usually considered to be personal if it: (a) is sent to a private person by or on behalf of another private person resident abroad; (b) the is occasional; and (c) consist only of goods for personal use by the addresse or his family, and the nature and quantity of the goods imported are such that the notes of a help me? is consignmen commercial nature. X. goods sent to charitable or philanthropic organizations. Recommended practice 29, Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of basic cessit not (such as foodstuff, medicament, clothing and blanket) recently as gifts to an approved organization for distribution free of charge to the person by the edy not organization or under its control. XI. Awards 30. Recommended practice Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of: (a) is presented by foreign Governments in Africa to persons resident in the country of importation; (b) the objet d'art, troph, Mead and similar articles presented abroad either as prizes in a competition or as a reward for acts of courage or self-sacrifice, of persons resident in the country of importation, or such articles donated by authorities or non-profit-making organizations abroad with a view to their presentation for the same purpose in the country of importation to persons resident in that country , subject to the production of any supporting documents required by the Customs authorities. XII. Materials for the construction, upkeep or ornamentation of military cemeter; a funerary urn in the coffin and ornamental funerary articles 31. Recommended practice Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of: (a) goods, imported by organizations approved by the competent authorities of the Country of importation and the appropriate for the construction, upkeep or ornamentation of military cemeter; (b) a coffin containing the bodies, and urns containing the ashes of deceased persons, and the flower, wreath and other ornamental objects accompanying them; (c) flower, wreath and other ornamental objects by persons attending a brough funeral or mourners coming to the graves in the decorat country of importation. XIII. miscellaneous documents and articles of commercial value from Recommended practice 32. Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of a consignment containing the following items when they are clearly, by their nature, of the quantity or value of the commercials: (a) publications of foreign Governments and publications of official international organizations; (b) printed forms issued by foreign Governments; (c) voting papers for foreign nationals; (d) documents sent free of charge to the public services of the country of importation; (e) objects to be submitted as evidence or for a similar purpose to the courts or other official agencies of the country of importation; (f) printed circular concerning the signatures addressed to public services or bank in the country of importation; (g) securities in forcing currencies, traveller's cheque book and cheque of banks ' established abroad; (h) reports, statements and notes drawn up by companies established abroad; (ij) recorded media such as punched cards, sound recordings, magnetic tapes, microfilm, and magnetic microfich disc, for the international exchange of information; (k) the publications of Chambers of Commerce of the country of importation abroad; (l) plans, technical drawings, traced designs, specifications and other documents imported solely with a view to placing orders abroad or participating in competitions or the call for tender in the country of importation; (b) documents relating to trade marks, patterns or designs and patent applications submitted to the agencies in the country of importation which deal with the protection of copyrights or the protection of industrial or commercial property; (n) printed forms and tickets sent by transport and travel abroad to their office located in the undertaking and agencies in the country of importation; (o) printed forms and tickets, bills of lading, waybill and other commercial documents which have been processed; (p) press photographs and stereotyp hair for press photographs sent to press agencies or the publisher of newspaper or periodical. XIV. Religious objects 33. Recommended practice Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of objects used for religious workship, subject to compliance with the condition laid down in national legislation. XV. Products imported for testing Standard 34. Relief from import duties and taxes and from economic or restriction of prohibition shall be granted in respect of products imported for testing, provided that the quantit to those imported do not strictly not cessary 12 for testing and that: (a) they are the products that will be completely used up during testing; (b) if not so used up, they will be re-exported, destroyed or rendered commercially valueles under official control, without expense to the revenue. XVI. Products and materials for the protection of goods during transport Recommended practice 35. Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of packing materials (straw, paper, fibre glass, wood shaving, etc.) and various products such as rope, paper and paperboard which have been used to stow and protect goods during transport. XVII. Fodder and other feed for animals in the course of being transported 36. Recommended practice Relief from import duties and taxes and from economic prohibition or restriction should be granted in respect of imported animal fodder and other feed accompanying and intended for use during transport. Information concerning relief 37. Standard the Customs authorities shall ensur that all relevant information concerning relief from import duties and taxes is readily available to any person interested.
Annex b. 3. Annex concerning reimportation in the same State with often reimported by a Good Introduction into the country whence they were exported in the same State as they were before exportation. In many cases, this was the reimportation foreseeabl at the time of exportation, in which case the goods may have been exported with notification of intended return. However, in certain cases, good with it-which the reimported Owings circumstanc «arise after their exportation. The national legislation of most States includes a provision enabling such reimported goods to enter free of import duties and taxes and provides for the repaymen of any export duties and taxes paid on exportation. The customs procedure which provides for such duty-free importation and repaymen is that of reimportation in the same State. This procedure is granted subject to the condition that the identity of the goods can be established. Any sum in chargeabl as a result of a remission of or conditional repaymen or relief from duties and taxes or of any subsidies to be granted at exportation or other non, must be paid. This Annex does not apply to the reimportation of travellers ' personal effects or of means of transport for private use. Definition For the purpose of this Annex: (a) the term "reimportation in the same State" means the customs procedure under which goods which were exported and were in free circulation or were compensating products may be taken into home use free of import duties and taxes provided that they have not any manufacturing, processing or undergon repairs abroad. Any sum in chargeabl as a result of a remission of or conditional repaymen or relief from duties and taxes or of any subsidies to be granted at exportation or other non, must be paid; (b) the term "clearance for home use ' means the customs procedure which provides that imported goods may remain permanently in the customs territory. This is impl to the payment of any import duties and taxes and chargeabl the accomplishmen of all the cessary customs formalit; (c) the term "import duties and taxes" means the customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (d) the term ' export duties and taxes "means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the exportation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (e) the term "a goods exported with notification of intended return" means goods specified by the axis intended for reimportation declaran in respect of which identification of "ma) be taken by the Customs to facilitat of reimportation in the same State. Note goods exported with notification of intended return may be regarded as placed under a customs procedure described as "temporary exportation"; (f) the term "goods in free circulation" means goods which may be disposed of without customs restriction; (g) the term "compensating products" means the products obtained during or as a result of the manufacturing, processing or repair of the goods admitted for inward processing OK; (h) the term "goods declaration" means a statement made in the form prescribed by the customs, by which the persons interested indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (ij) the term "person" means both natural and legal persons, unless the context otherwise requires. 1. Standard principles Reimportation in the same State shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the Customs to be accomplished for reimportation formalit in the same State. Note Reimportation in the same State is subject to identification of the goods as the goods exported to the satisfaction of the Customs authorities. General provision 3. Standard Reimportation in the same State shall be allowed even if only a part of the exported goods is reimported. 4. the Recommended Practice When so justify reimportation of circumstanc in the same State should be allowed even if the goods are reimported by a person other than the person who exported them. 5. Standard Reimportation in the same State shall not be refused on the ground that the goods have been used or damaged, or have deteriorated during their stay abroad. 6. Standard Reimportation in the same State shall not be refused on the ground that, during their stay abroad, the goods have not cessary undergon operations for their preservation or maintenance provided, however, that their value at the time of exportation has not been enhanced by such operations. 7. Standard Reimportation in the same State shall not be limited to goods imported directly from abroad but shall also be authorized for goods which are under another Customs procedure. 8. Recommended practice Economics prohibition and restriction on importation should not be applied to goods reimported in the same State which were in free circulation when exported. 9. Recommended practice Reimportation in the same State should not be refused on the ground of the country whence the goods were consigned. 10. Standard Reimportation in the same State shall not be refused on the ground that the goods were exported without notification of intended return. The time limit for reimportation in the same State 11. Recommended practice where the time limit is fixed in national legislation with beyond which reimportation in the same State will not be granted, such a limit should be of a sufficient duration to take account of the differing pertaining to each of the typo circumstanc of case in which reimportation in the same State may be granted and should not be less than one year. Repaymen of export duties and taxes 12. Recommended practice Any export duties and taxes paid should be repaid as soon as possible after the goods have been reimported in the same State. The competent Customs Office for the Customs Office of the 13 Standard at which goods may be declared for home use shall also be competent to grant reimportation in the same State. 14. Standard Provision shall be made to permit goods reimported in the same State to be declared at a Customs Office other than that through which they were exported. Goods declaration 15. Recommended practice goods declaration forms used for reimportation in the same State should be harmonized with those used for clearance for home use. Notes 1. In some countries the goods declaration for exportation with notification of intended return may also be used for reimportation in the same State. 2. Where goods have been exported under cover of an ATA Carnet in accordanc with the Customs Convention on the ATA Carnet for the temporary admission of the good, done at Brussels on 6 December 1961, reimportation USA the same State takes place under cover of the Carnet you. 16. the Recommended practice of the written declaration should be required for goods the reimportation in the same State of packing, container, pallet and commercial road vehicles which are in use for the international transport of goods, subject to the satisfaction of the Customs authorities that they were in free circulation at the time of exportation. Documentation to be presented in support of the declaration for reimportation in the same State Standard 17 In support of the declaration for reimportation in the same State, the Customs authorities shall require the production of such documents as the only considered not the cessary ensur that the condition laid down for the application of the procedure are fulfilled. Note the Customs authorities may require the production of the export declaration, other export documents, invoices, contracts, etc. relating to the exported goods, and exchanged in respect of correspondenc of the return of the goods. 18. Recommended practice where the good to be reimported in the same State were exported with notification of intended return, the Customs authorities should normally not require in support of the declaration of reimportation in the same State any document other than the goods declaration or the identification document issued at exportation. Notes 1. In certain countries the declaration for exportation with notification of intended return is the only document required for reimportation in the same State. 2. The identity of the goods may be established by the Customs authorities on the basis of the identification of the measure taken on exportation. Goods exported with notification of intended return (a) goods to be exported with notification of intended return 19. Recommended practice the Customs authorities should, at the request of the declaran, allow goods to be exported with notification of intended return, and should take any steps to facilitat-cessary not reimportation in the same State. (b) Customs offices competent for exportation with notification of intended return 20. Standard Custom Office s at which goods may be exported shall also be competent outright to the exportation with notification of intended authoriz return. (c) the goods declaration for exportation with notification of intended return 21. Recommended practice the goods declaration forms used for exporting goods with notification of intended return should be harmonized with those used for outright exportation. Exportation with notification of intended note return may also be authorized under cover of an ATA Carnet in lieu of a national Customs document. (d) documentation to be presented in support of the declaration for exportation with notification of intended return 22. Standard In support of the declaration for exportation with notification of intended return, the Customs authorities shall require only those documents considered by them the cessary not permit control of the operation and their compliance with all of ensur requirements relating to the application of the relevant restriction or other regulations. (e) Identification of goods exported with notification of intended return 23. Standard When determining the nature of the identification of the measure he taken with respect to goods exported with notification of intended return, the Customs authorities shall take account in particular of the nature of the goods and the revenue interests involved. Note For the identification of goods to be exported with notification of intended return, the Customs authorities may affix Customs stamps (stamp, perforation of the scalp, etc.), or rely on mark, number or other indication is permanently affixed to the goods or on the description Of the goods, scale plans or photographs, or take a sample. (f) facilities granted to goods exported with notification of intended return 24. Recommended practice goods exported with notification of intended return should be granted conditional relief from export duties and anti taxes applicable. Note the the Maya be required it declaran provide security for recovery of the sum that would be chargeabl if the goods were not reimported within any time limit specified. 25. the Standard At the request of the person concerned, the authorities shall allow exportation in the customers With notification of intended return to be converted to a definitive exportation, subject to compliance with the relevant conditions and formalit. Notes 1. Any export duties and taxes not paid become chargeabl. 2. Normally, any repaymen of or exemption from duties and taxes which could not he obtained because the goods were exported with notification of intended return is allowed. 26. Recommended practice where the same goods to be exported with notification of intended return and reimported with-in the same state several times, the Customs authorities should, at the request of the, allow the declaration declaran for exportation with notification of intended return lodged on the first exportation to cover the subsequent reimportation and exportation of the goods during a specified period. Note the subsequent reimportation and exportation may be recorded on the goods declaration by the Customs authorities, by stamping or by appropriate endorsement. Information concerning reimportation in the same State 27. Standard the Customs authorities shall ensur that all relevant information regarding reimportation in the same State is readily available to any person interested.
Annex c. 1. Annex concerning outright exportation Introduction the outright exportation of goods generally of relatively simple customs involv formalit. While normally a goods declaration is required, in some cases the exporters need only produce to the Customs a commercial document containing the information required about the goods to be exported. Under certain conditions, the exporters may be authorized to lodge a single goods declaration or a consolidated return covering all the his in a given period for exportation. Apart from the collection of any export duties and taxes applicable to the purpose of customs control in particular, ensur it the enforcement of national legislation concerning export prohibition and restriction and to check the particular is used to determin the amount of any internal duties and taxes from which the repaymen can be allowed or from which exemption can be granted. In addition, the Custom with a normally responsible for collecting the information needed for the preparation of external trade statistics. The good to be exported may also be subject to certain controls by the competent authorities other than the customs, for example veterinary, health, phytopathological and other controls. This Annex deals with the various formalit and measure (Customs formalit) involved in outright exportation, the irrespectiv of the mode of transport. In accordanc with the definition of "outright exportation", this Annex does not deal with goods exported under the drawback procedure or under the processing procedure or with a repaymen of import duties and taxes. Nor does it cover goods which are carried by post or in travellers ' baggag. Definition For the purpose of this Annex. (a) the term "outright exportation" means the customs procedure applicable to goods which, being in free circulation, leave the customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or under the processing procedure or with a repaymen of import duties and taxes; (b) the term "goods in free circulation" means goods which may be disposed of without customs restriction; (c) the term "customs territory" means a territory in which the customs law of a State applies in full; (d) the term ' export duties and taxes "means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the exportation of goods but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (e) the term "a Good will declaration" means a statement made in the form prescribed by the customs, by which the persons interested indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (f) the term "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; (g) the term "person" means both natural and legal persons, unless the context otherwise requires. 1. Standard principles shall be governed by the Outright exportation of the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the Customs to be accomplished formalit for outright exportation. 1. National legislation of note may include prohibition and restriction in respect of the exportation of certain categories of goods. 2. The obligation to be fulfilled in Connexions with outright exportation include, in particular, the lodgemen of a covering document and the payment of any export duties and taxes chargeabl. The competent Customs Office of the Standard 3 the Customs authorities shall designat the Customs offices at which goods may be cleared for outright exportation. In determining the competence of these offices and their hours of business, the factors to be taken into account shall include the particular requirements of trade, industry and transport. Notes 1. The competence of certain customs offices may be restricted by the exportation of certain modes of transport or to specified categories of goods or to goods coming from a specified region (e.g. the frontier zone or an industrial zone). 2. The Customs authorities may require that the outright exportation of certain categories of goods subject to special control measure (e.g. diamonds, antiques, works of art) or to control by other competent authorities to be effected at Customs offices designated for that purpose. 4. Standard the Customs authorities shall allow goods for outright exportation to be declared at inland Customs offices. Notes 1. Where justified by the circumstanc, the Customs authorities may authoriz a customs post to be set up on the premises of a commercial undertaking. 2. the Examination of the goods, where not, is normally carried out cessary at the inland Customs office where the goods were declared for outright exportation. 3. The Customs authorities may require that goods declared for outright exportation at an inland Customs Office be conveyed to the Office of exit in customs transit. 5. Standard where Customs Office with òàæó is located on a common frontier, the Customs authorities of the countries concerned shall as far as possible correlat the business hours and the competence of those offices. Clearance of goods outside the business hours of the Customs Office 6. Standard At the request of the declaran, and for reasons they shall validate the de, customs authorities shall, as far as administrative organization permit, allow goods for outright exportation to be cleared outside the business hours of the Customs Office; the expense entailed by such of the clearance may be charged to the declaran. The Standard National legislation 7. declaran shall specify the conditions under which a person is entitled to act as declaran, the exten of his responsibility and his rights. Documentation to be submitted on outright exportation (a) goods declaration form and content 8. Standard Form for the goods declaration for outright exportation shall conform to the official model passed down by the Customs authorities. The Customs authorities shall require only such as are deemed not particular cessary for the assessment and collection of any export duties and taxes chargeabl, any repaymen of, or exemption from, internal duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing. Note the Customs authorities generally require: (a) relating to the particular person — name and address of declaran; — name and address of exporters; — name and address of consigne. (b) relating to a particular mode of transport — transport; — identification of means of transport. (c) in particular relating to the country of destination, the good; — description of the packages (marks and numbers, number and kind); — description of the goods; -gross weight; -net weight or other quantity; — value. (d) in particular for the assessment of any export duties and taxes, tariff heading chargeabl; — rates of export duties and taxes; — amount of export duties and taxes. (e) other particular — statistical item number applicable to each description of goods; — reference to documents submitted (for example, export licence, health or other certificate). (f) the place, date and signature of the declaran. 9. Recommended Practice When considering revision of ut300r2u present forms or preparation of new forms for the goods declaration for outright exportation, the Customs authorities should use as far as possible the lay-out key in Appendix I in accordanc with the notes in Appendix 11. (b) the Acceptance of a commercial document in lieu of an official form 10. Recommended practice the Customs authorities should as far as possible, provide that, instead of using an official form, the declaration of the goods may be made by lodging a commercial document (for example, the invoice) containing the particular relating to the cessary for the good to be exported. Notes 1. The Customs authorities are usually satisfied with a commercial document where the goods to be exported are not liabl to export duties and taxes and do not give rise to the repaymen of or exemption from internal duties and taxes and the goods declaration is not used for the compilation of statistics. 2. (A) Recommendations on an aligned invoice lay-out key for international trade has been adopted within the Economic Commission for Europe (ECE). This lay-out key is reproduced at Appendix II. 3. The Customs authorities may accept commercial documents produced by automatic data-processing techniques. 11. Recommended practice the Customs authorities should, in agreement with the other competent authorities in matters of external trade, ensur that all the documents required in Connexions with outright exportation can be included in a standard series of external trade documents. Note By using a standard series of external trade documents aligned on the lay-out key of the Economic Commission for Europe (or compatible with it) the information common to these documents can be reproduced by the one-run method on pre-printed or blank forms. (c) the Number of the cop to be submitted 12. Recommended practice the Customs authorities should reduce, so far as possible, the number of cops to of the goods declaration or the commercial document required to be lodged by the declaran. (d) documents to be submitted in support of the goods declaration or commercial document 13. Standard In support of the goods declaration or commercial document to be lodged by the declaran, the Customs authorities shall require only those documents considered by them the cessary not permit control of the operation and their compliance with all of ensur requirements relating to the application of the relevant restriction or other regulations. Note the Customs authorities may require, where appropriate, the production of an export licence and a phytopathological or other health certificate. (e) Periodic lodgemen of goods declaration or commercial documents 14. Standard where a person frequently exports goods, the Customs authorities shall allow the under such conditions as may be let down by them, a single goods declaration, or a consolidated return setting out the particular cessary, it covers all exportation by that person in a given period. Notes 1. The Customs authorities may grant this facility subject to the condition that the exporters keep a proper commercial records and that the control measure can be taken of the cessary. 2. The Customs authorities may require the it product, at declaran each exportation, (a) a copy of the transport document or some other supporting document. 3. The Customs authorities may accept consolidated returns produced by automatic data-processing techniques. Examination of the goods (a) examination of the Exten 15. Standard the Customs authorities shall limit the examination of the goods the cases where they take it to ensur is de essential compliance with the laws and regulations which the customs are responsible for enforcing. Note the examination of the goods by the Customs authorities, when undertaken, is in general confined to counting the packages and verifying the description of the goods to be exported and the quantit. (b) the Examination of the goods at a place other than the Customs office where the 16 Standard customs authorities undertak examination of the goods they shall, at the request of the declaran, and for reasons deemed valid, allow the examination to take place, so far as possible, at a place other than the Customs Office, the expense entailed by such examination of may be charged to the declaran. Note the goods may be examined at the premises of the person concerned, at the time when the container or means of transport is loaded. (c) Sampling by the Customs the where sample of 17 Standard have to be taken to ensur the application of the provision of national legislation, any sample shall be as small as the drawn possible. Assessment and payment of export duties and taxes chargeabl 18. Standard National legislation shall specify the rules to be followed, the to to be accomplished and formalit the facilities granted in Connexions with the assessment and payment of export duties and taxes chargeabl on outright exportation. Exportation of the goods (a) Permission to export 19. Standard the exportation of the goods shall be permitted as soon as the cessary control by the Customs authorities competent to and others have been completed, provided that: — from the offenc has been found; -the export licence or any other documents required have been produced and; -the export duties and taxes have been paid by chargeabl or appropriate action has been taken to ensur is their collection. Notes 1. Goods which are not exported immediately after exportation has been permitted may be placed under customs control until they are in fact exported. 2. Countries may specify the Customs routes, that is to say, the road, railway, waterway and any other route (pipeline, etc.) which must be used for the exportation of goods. 20. Recommended practice the exportation of goods should not be delayed on the grounds that the goods declaration is incomplete or minor irregularit to have been found in the documentation, provided that the interests of the revenue, essential controls or any export prohibition or restriction in force are not affected. (b) evidence of arrival at destination 21. Standard the Customs authorities shall not require evidence of the arrival of the goods abroad as a matter of course. Notes 1. In general, such evidence is required only in respect of goods for which evidence of exportation is not otherwise available and which qualify for exemption from a repaymen of or a sum of considerabl internal duties and taxes, and there is reason to fear abuse, or in respect of certain goods which are subject to special controls (for example, arms and ammunition). 2. Where such evidence is required, it may be consis of a statement supplied by the consigne and certified by the Customs authorities in the country of destination. (c) Repaymen of or exemption from internal duties and taxes National legislation shall specify the Standard 22. the rules to be followed and the to be accomplished in this respect formalit of any repaymen of or exemption from internal duties and taxes. 23. the Recommended practice goods which, on being exported outright, qualify for exemption from or repaymen of internal duties and taxes should benefit from such exemption as soon as repaymen or possible after exportation. Information concerning outright exportation 24. Standard the Customs authorities shall ensur that all relevant information concerning outright exportation is readily available to any person Interested.
Appendix II notes 1. The size of the lay-out key is the international ISO size A4 (210 X 297 mm 8.27 X 11.69 inches). The form should be provided with a 10 mm top margin and a 20 mm Ief-hand filing margin. Line spacing should be based on multiples of 4.24 mm (1/6 inch) and width-spacing on multiples of ' 54 the mall (1/10 inch). The lay-out should be in conformity with the Economic Commission for Europe (ECE) lay-out key, as illustrated in Appendix 1. Minor deviations in the exact size of boxes etc., arc permissibl if required for particular reasons in the issuing country, such as the existenc of non-metric measurement systems, features of national aligned systems of documents etc. 2. Countries may determin standards concerning the weight per m2 of the paper , and the use of a machine-turned background to prevent falsification. 3. The standardization of compris only questions size and lay-out, guiding words included in the lay-out is intended only with the key indicates the nature of the information which should appear in a given place. Accordingly each country remains free to replace these words in its national form by such wording as it consider more appropriate provided that this wording does not affec the nature of the information as indicated in the lay-out key. 4. In addition it is open to the administration in the form of the omi from their items in the lay-out key which they do not require. The spaces which shall become the vacant may be used for official purpose. 5. Additional items required by the administration of which are not provided for by the lay-out key may be allocated to the "free disposal area".

Appendix d. 1. Annex concerning rules of origin INTRODUCTION the concept of the origin of goods enter into the implementation of many of the measure whose application is the responsibility of the customs. The rules applied to determin origins employ two different basic criteria: the criterion of goods "wholly produced" in a given country, where only one country enter into considerations in attributing origin, and the criterion of "substantial transformation", where two or more countries have taken part in the production of the good. The "wholly produced" criterion applies mainly to the is the natural Id products and it made entirely from this good, so that goods containing any parts or materials imported or of undetermined origin are generally excluded from its field of application. The "substantial transformation" criterion can be expressed by a number of different methods of application. In practice the substantial transformation criterion can be expressed:-by a rule requiring a change of tariff heading in a specified Nomenclatura, with lists of exception, and/or — by a list of manufacturing or processing operations which confer, or do not confer, upon the goods the origin of the country in which those operations were carried out, and/or-by the ad valorem percentage rule , where either the percentage value of the materials utilized or the percentage of the value added of a specified level of reach. The advantage and disadvantages of these various methods of expression, from the point of view of the Custom and of the user, may be summed up as follows: a. change OF TARIFF HEADING the usual method of application is to lay down a general rule whereby the product obtained is considered to have a sufficient manufacturing or processing undergon if it falls in a heading of a systematic goods Nomenclatura is different from the headings applicable to each of the materials utilized. This general rule is usually accompanied by lists of exception is based on the systematic goods Nomenclatura; These specify the cases in which a change of heading is not an impost or further decisiv condition. Advantage of this method will permit the precise and objective formulation of the conditions determining origin. If required to produce evidence, the manufacturer will normally have no difficulty in establishing that the data of the furnishings of the good will in fact meet the condition laid down. Disadvantages the preparation of lists of exception is often difficult and moreover such lists must normally be constantly updated to keep them abreas of technical developments and economic conditions. Any description of manufacturing or qualifying processes must not be unduly complicated, since otherwise they might lead manufacturers to commit errors in good faith. In addition, a prerequisite for use of the structure of a systematic goods Nomenclatura for determining origin is that both the country of exportation and the country of importation have adopted the same as basis for Nomenclatura their respectiv» tariff and apply it uniformly. (B) lists OF MANUFACTURING OR PROCESSING. OPERATIONS in this method is generally expressed by using general lists describing for each product the technical manufacturing or processing operations regarded as sufficiently important ("qualifying processes"). Advantage the advantage with the same as those described at (A) above. Disadvantages apart from sharing the disadvantages referred to at (A) above, the general lists are longer and more detailed, so their preparation is even more difficult. (C) AD valorem percentage rule In order to determin the origin by this method, regards the is had to the exten of the manufacturing or processing in a country, undergon by reference to the value thereby added to the good. When this added value equal or exceeds 100 a specified percentage, the goods in the country of origin acquir where the manufacturing or processing was carried out. The value added may also be calculated by reference to the material or components of foreign or undetermined origin used in the manufacturing or producing the goods. The goods retain origin in a specific country only if the materials or components do not exceeds 100 a specified percentage of the value of the finished product. In practice, therefore, this method of comparison of the involv value of the materials imported or of undetermined origin with the value of the finished product. The value of imported or of undetermined origin in the constituent is generally established from the import value or the purchase price. The value of the goods as exported is normally calculated using the cost of manufacture, the ex-works price or the price at exportation. This method may be applied:-either in combination with the two other methods, by means of the lists referred to at (A) is of the exception above or the general lists referred to at (B). — a general rule or by prescribing a uniform percentage, without reference to a list of individual products. The main advantage of the advantage of this method of precision and simplicity to it. The value of the materials imported or of mobility scooters undetermined origin can be established from available commercial records or documents. Where the value of the exported goods is based on the ex-works price or the price at exportation, as a rule both prices are readily ascertained and can be supported by commercial invoices and the commercial records of the traders concerned. Disadvantages to the likely Difficult it is border-line «arise especially in cases in which a slight difference above or below the prescribed percentage causes a product to meet, or file to meet, the origin requirements. Similarly the origin attributed to largely depend on the fluctuating world market prices for raw materials and also on currency fluctuation. These fluctuation may at times be so marked that the application of rules of origin formulated on this basis is appreciably distorted. Another major disadvantage is that such elements as cost or total cost of the manufacture of products used, which may be taken as the basis for calculating value added, is often difficult to establish and it may well have a different make-up and interpretation in the country of exportation and the country of importation. «Arise as to the dispute may whethers certain factors, particularly overhead to be allocated, with the cost of manufacture or, for example, selling, distribution, etc. Costa. While these various rules for determining origin all have, in one degree or another, advantage and disadvantages, it must be stressed that the absence of common rules Of origin, both importation and exportation, at not only the task of complicat Custom administration and of the bodies empowered to issue documentary evidence of origin but also causes difficult for those involved in international trade. This points to the desirability of moving progressively towards harmonization in this field. Event where different methods have been introduced to the economics condition or not reflec gotiating factors in preferential tariff arrangements, it seems very desirabl that they should exist within a common or standard framework, for ease of understanding by traders and ease of application by the customs. Having regard to the foregoing considerations, the Annex proposes, following the definition of certain technical terms, those rules for the determination of origin which it is felt can be most easily applied and controlled, with least risk of misunderstanding and fraud and the least interference with commercial activities. The provision of these rules concerning the provision is generally accompanied by other agreed to be essential for the practical application of a system of origin determination. The Annex deals solely with the Customs aspects of rules of origin. It does not, for example, extend the measure taken to protect the industrial or commercial property or their respect for the origins of ensur indication or other trade descriptions in force. Definition For the purpose of this Annex: (a) the term "country of origin of goods" means the country in which the goods have been produced or manufactured, according to the criteria put down for the purpose of application of the customs tariff, the restriction of quantitativ or of any other measure related to trade; Note In this definition the word "country" may include a group of countries, a region or a part of a country. (b) the term "rules of origin" means the specific provision, developed from principles established by national legislation or international agreements ("origin criteria"), applied by a country to determin the origin of the good; (c) the term "substantial transformation criterion" means the criterion according to which origin is determined by regarding as the country of origin the country in which the last substantial manufacturing or processing, deemed sufficient to give the commodity its essential character, has been carried out; (d) the term "customs control" means the measure of the compliance with the applied to ensur the laws and regulations which the customs are responsible for enforcing. 1. Standard principles the rules of origin not cessary for the implementation of the measure for which the Custom with a responsible for applying both at importation and exportation shall be ATA put down in accordanc with the provision of this Annex. Rules of origin 2. Standard goods produced wholly in a given country shall be taken as originating in that country. The following only shall be taken to be produced wholly in a given country: (a) mineral products extracted from its soil, from its territorial waters or from its sea-bed; (b) vegetable products harvested or gathered in that country; (c) live animals born and raised in that country; (d) products obtained from live animals in that country; (e) products obtained from hunting or fishing conducted in that country; (f) products obtained by maritime fishing and other products taken from the sea by a vessel of that country; (g) products obtained aboard a factory ship of that country solely from products of the kind covered by paragraph (f) above; (h) products extracted from marine soil or subsoil outside that country's territorial waters, provided that the country has sole rights to work that soil or subsoil; (ij) scrap and waste from manufacturing and processing operations, and used articles, collected in that country and fit only for the recovery of raw materials; (k) goods produced in that country solely from the products referred to in paragraphs (a) to (ij) above. 3. Standard where two or more countries have taken part in the production of the goods, the origin of the goods shall be determined according to the substantial transformation criterion. Notes 1. In practice the substantial transformation criterion can be expressed:-by a rule requiring a change of tariff heading in a specified Nomenclatura with lists of exception, and/or — by a list of manufacturing or processing operations which confer, or do not confer, upon the goods the origin of the country in which those operations were carried out, and/or-by the ad valorem percentage rule , where either the percentage value of the materials utilized or the percentage of the value added of a specified level of reach. 2. In order to determin the whethers the conditions relating to substantial transformation with me, use may be made of the structure of a tariff classification system such as the Brussels Nomenclatura by laying down a general rule accompanied by lists of exception. Under this general rule the product obtained is considered to have a sufficient manufacturing or processing undergon if it falls in a heading of the tariff classification system different from the headings applicable to each of the materials utilized. The lists of exception for may other: (a) the manufacturing or processing operations which, although they entail a change in the tariff classification heading, are not regarded as substantial or are regarded as substantial only under certain conditions; (b) the manufacturing or processing operations which, although they do not entail a change in the tariff classification heading, are regarded as substantial under certain conditions. The conditions referred to in (a) and (b) may relate either to a type of treatment undergon by the good or to an "ad valorem" percentage rule. 3. The "ad valorem" percentage requirement may be expressed in the form of a general rule laying down a uniform rate, without a list of individual products. 4. Recommended Practice In applying the substantial transformation criterion, use should be made of the Brussels Nomenclatura as provided for in note 2 to Standard 3.5 Recommended practice the substantial transformation criterion where is expressed in terms of the ad valorem percentage rule, the values to be taken into considerations should be:-for the materials imported, the dutiabl value at importation or , in the case of materials of undetermined origin, the first ascertainabl of the price paid for them in the territory of the country in which manufacture took place, and — for the good is produced, either the exwork price or the price at exportation, according to the provision of national legislation. 6. Standard operations which do not contribute or which contribute to only a small exten to the essential characteristics or properties of the goods, and in particular operations confined to one or more of those listed below, shall not be regarded as constituting substantial manufacturing or processing: (a) operations for the preservation of cessary not goods during transportation or storage; (b) operations to improve the packaging or the marketabl quality of the goods or to prepare them for shipment, such as breaking bulk, grouping of packages, sorting and grading, repacking; (c) simple assembly operations; (d) the mixing of goods of different origins, provided that the characteristics of the resulting product are not essentially different from the characteristics of the goods which have been mixed. Special cases of qualification for origin 7. Standard Accessories, spare parts and tools for use with a machine, appliance, apparatus or vehicle shall be those deemed to have the same origins as the machine, appliance, apparatus or vehicle shall, provided that they are imported and normally sold therewith and correspond in the kind and number, to the normal equipment thereof. An unassembled or disassembled 8. Standard article which is imported in more than one consignmen a because it is not feasibl, for transport or production reasons to import it in, a single a, if the IR consignmen importer so requests, be treated as one article for the purpose of determining origin. 9. Standard For the purpose of determining origin, shall be deemed to be packing a have the same origin as the goods they contain unless the national legislation of the country of importation requires them to be declared separately for tariff purpose, in which case their origin shall be determined separately from that of the good. 10. the Recommended Practice For the purpose of determining the origin of goods, where packing is deemed to have arc the same origin as the goods account should have taken, in particular where a percentage method is applied, only of packing in which the goods ordinarily sold by retail arc. 11. Standard For the purpose of determining the origin of goods shall be taken from the account of the origins of the energy, plant, machinery and tools used in the manufacturing or processing of the goods. Direct transport rule 12. Recommended practice where a provision requiring the direct transport of goods from the country of origin with the let down, derogations therefrom should be allowed, in particular for reasons of location (for example, in the case of landlocked countries) and in the case of goods which remain under customs control in third countries (for example, in the case of goods displayed at fairs or exhibitions or placed in customs warehouses). Information concerning rules of origin 13. Standard the competent authorities shall be ensur that the rules of origin, including any changes and information, with a readily interpretativ available to any person interested. 14. Standard changes in the rules of origin or in the procedures for their application shall enter into force only after sufficient notice has been given to enable the interested persons, both in export markets and in supplying countries, to take account of the new provision.
Annexe D. 2. Annex concerning documentary evidence of origin Introduction the applicability of many customs measure, in particular those relating to tariff, depend on the origin of the goods. Certificates and other documentary evidence of origin produced at importation are intended to control of origins and the facilitat-expedit-clearance operations. Documentary evidence of origin may be provided by a simple statement shown on the commercial invoice or some other document by the manufacturer, producer, supplier, exporters or other competent person. In some cases, however, these statements must be authenticated or supplemented by means of certification by an authority or body which is empowered for this purpose and is independent of both the exporters and the importers. In other cases provision may be made for special forms ("certificate of origin") on which the body empowered to issue them to the certif origin of the goods and which may also include a statement by the manufacturer, producer, etc. On the other hand, there's where it may be circumstanc possible dispens-it with the requirement of any documentary evidence of origin. This range of possible forms of documentary evidence of origin allows account to be taken of the various degrees of importanc of origin determination, having regard to the varied interests of involved. Precise rules are, however, not cessary so that exporters and importers may know exactly what the Customs requirements in this field and by may the path of the advantage of the simplification of formalit mad possible in some cases. These rules also lay down the conditions of validity to be met by the various forms of documentary evidence. Definition For the purpose of this Annex: (a) the term "documentary evidence of origin" means a certificate of origin, (a) a certified declaration of origin or a declaration of origin; (b) the term "certificate of origin" means a specific form identifying the goods, in which the authority or body empowered to issue it to you the certif expressly the good to which the certificate of in a specific originat relate country. This certificate may also include a declaration by the manufacturer, producer, supplier, exporters or other competent person; Note In this definition the word "country" may include a group of countries, a region or a part of a country. (c) the term "certified declaration of origin" means a "declaration of origin" certified by an authority or body empowered to do so; (d) the term "declaration of origin" means an appropriate statement as to the origin of the good is made, in Connexions with their exportation, by the manufacturer, producer, supplier, exporters or other competent person on the commercial invoice or any other document relating to the goods; Note the statement may be worded as follows: "the country of origin of the goods herein described is. .. (country of origin). " (e) the term "regional appellation certificate" means a certificate drawn up in accordanc with the rules let down by an authority or approved body, certifying that the goods qualify for a designation specific wherein described it in the given region (e.g. Champagne, port wine, Parmesan cheese); (f) the term "person" means both natural and legal persons, unless the context otherwise requires. 1. Standard principle the requirement, establishment and issue of documentary evidence relating to the origin of goods shall be governed by the provision of this Annex. Requirement of documentary evidence of origin 2. Standard Documentary evidence of origin may be required only when it is not cessary for the application of preferential customs duties, of economic or trade measure adopted unilaterally or under bilateral or of the multilaterals agreements or of the adopted measure for reasons of health or public order. 3. Recommended Practice 1. Documentary evidence of origin should not be required in the following cases: (a) goods sent in small consignment addressed to a private individual or carried in travellers ' baggag, provided that such importation with of a non-commercial nature and the aggregate value of the importation does not exceeds 100 an amount which shall not be less than US $100; (b) commercial consignment of the aggregate value of which does not exceeds 100 an amount which shall not be less than US $60; (c) granted temporary admission goods; (d) goods carried in customs transit; (e) goods accompanied by a regional appellation certificate as well as certain specific goods, where the conditions to be met by the supplying countries under bilateral agreements relating to multilaterals or those goods are such that documentary evidence need not be required. 2. Where several consignment of the kind referred to in paragraph 1 (a) or (b) sent at the same time, by the same means, the same consigne, by the same consignor, the aggregate value shall be taken to be the total value of those consignment. 4. the Recommended Practice When rules relating to the requirement of documentary evidence of origin have been let down unilaterally, they should be reviewed at least every three years to ascertain whethers ut300r2u still appropriate in the light of changes in the economic and commercial conditions under which they were imposed. 5. Standard Documentary evidence from the competent to the authorities of the country of origin may be required whenever the Customs authorities of the country of importation have reason to suspect fraud. Applications and forms of the various types of documentary evidence of origin (a) certificate of origin Form and content 6. Recommended Practice 1. When revising present forms or preparing new forms of certificates of origin, Contracting Parties should use the model form in Appendix I to this Annex, in accordanc with the notes in Appendix 11, and having regard to the rules in Appendix 111.2. Contracting Parties which have aligned their forms of certificate of origin on the model form in Appendix I to this Annex should notify the Secretary General of the Council accordingly. Languages to be used 7. Recommended practice certificate of origin forms should be printed in the language (s) selected by the country of exportation and, if these languages are not English nor French ither, also in English or French. 8. Recommended practice where the certificate of origin is made out in a language that is not a language of the country of importation, the Customs authorities of that country should not require, as a matter of course, a translation of the particular is given in the certificate of origin. Authorities and other bodies empowered to issue certificates of origin 9. Standard Contracting Parties accepting this Annex shall, in their notification indicates either of accept-forming or subsequently, the authorities or bodies empowered to issue certificates of origin. Note certificates of origin may be issued not only by customs or other authorities, but also by bodies (for example, chambers of Commerce) previously approved by the competent authorities to be. 10. Recommended practice where goods are not imported directly from the country of origin but are forwarded through the territory of a third country, the certificates of origin should be allowed to be drawn up by the authorities or bodies empowered to issue such certificates in that third country, on the basis of a certificate of origin previously issued in the country of origin of the goods. 11. Recommended practice, authorities or bodies empowered to issue certificates of origin should retain for not less than two years the application for or control of, the cop to the certificates of origin issued by them.   (b) Documentary evidence other than certificates of origin 12. Recommended practice l. Where documentary evidence of origin is required, a declaration of origin should be accepted in the following cases: (a) goods sent in small consignment addressed to a private individual or carried in travellers ' baggag, provided that such importation with of a non-commercial nature and the aggregate value of the importation does not exceeds 100 an amount which shall not be less than US $500; (b) commercial consignment of the aggregate value of which does not exceeds 100 an amount which shall not be less than US $300.2. Where several consignment of the kind referred to in paragraph 1 (a) or (b) sent at the same time, by the same means, the same consigne, by the same consignor, the aggregate value shall be taken to be the total value of those consignment. 13. Sanctions shall be the Standard Provision made for sanctions against any person who prepare, or cause to be prepared a document containing false information with a view to obtaining documentary evidence of origin. Information concerning requirements with respect to documentary evidence of origin 14. Standard the competent authorities shall be ensur that all relevant information regarding the requirements with respect to documentary evidence of origin is readily available to any person Interested.
Appendix II notes 1. The size of the certificate should be the international ISO size A4 (210 x 297 mm, 8.27 x 11.69 inches). The form should be provided with a 10 mm top margin and a 20 mm left-hand filing margin. Line spacing should be based On multiples of 4.24 mm (1/6 inch) and width-spacing on multiples of 2.54 mm (1/10 inch). The layout should be in conformity with the ECE layout key, as illustrated in Appendix 1. Minor deviations in the exact size of boxes, etc., should be permissibl if required for particular reasons in the issuing country, such as the existenc of others than metric measurement systems, features of national aligned systems of documents, etc. 2. Where it is not the cessary provide for applications for certificates of origin , the form of applications and the form of the certificate should be compatible to permit completion in one speech. 3. Countries may determin standards concerning the weight per m2 of the paper, and the use of a machine-turned background to prevent falsification. 4. For the guidance of users, the rules for the establishment of the certificate of origin may be printed on the back of the certificate. 5. Where requests for post facto control may be submitted under a mutual administrative assistance agreement, a space may be provided for that purpose on the back of the certificate. 6. The following comments refer to the box in the model form: Box Of. 1: "Consignor", "producer", "supplier", etc, may be substituted for ". exporters". Box Of. 2: there should be only one original certificate of origin, identified by the word "Original" adjacent to the document title. If a certificate of origin is issued in replacement of an original certificate that has been lost, the replacement certificate shall be identified by the word ' duplicate ' Is adjacent to the document title. COP out of an original or of a duplicate certificate shall bear the word "copy" adjacent to the title. This box is also intended for the name (logotyp, embl, etc.) of the issuing authority and should leave space for other official purpose. Box Of. 3: the particular provided for in this box may be replaced by "to order" and, possibly, the country of destination. Box Of. 4: this box can be used for additional information on means of transport, route, etc. which can be inserted if so desired by, for example, the issuing authority. Box Of. 5: If an indication of "item No." is required this can be inserted, preferably in the margin to this box, or at the beginning of each line in the box. "3" Mark and can be separated From. "from" the Number and kind of packages "and" Description of the goods "by a vertical line. If a line is not used, these should be distinguished by particular adequat is spacing. The description of the goods can be supported by adding the number of the applicable Brussels, preferably the Nomenclatura heading in the right hand of the of the column. Particular of the origin criteria, if required, should be given in this box and should be separated from the other information by a vertical line. Box Of. 6: Normally gross weight should suffic for the identification of the goods. Box Of. 7: this column is left blank for any additional details that might be required, such as measurements, or for reference to other documents (e.g., commercial invoice). Boxes From. 7:6 and Others to which the quantit exporters may state in order to facilitat identification can be entered in either box 6 or 7, as appropriate box. Box Of. 8: this area is reserved for the details of the certification by the competent body (certification legend, stamp, signature, date and place of issue, etc.). The precise wording of texts, etc., is left to the discretion of the issuing authority, the wording used in the model form serving only as an example. This box may also be used for (a) a declaration, signed by the exporters (or the supplier or manufacturer). Appendix III rules for the establishment of certificates of origin the rules for the establishment of certificates of origin (and where applicable, of applications for such certificates) to the left to the discretion of national authorities, due account being taken of the notes set out above. However, it may not be in compliance with the cessary ensur, inter alia, the following provision: 1. The forms may be completed by any process, provided that the entries are indelibl and legibl. 2. no erasure of superimposition ither nor should be allowed on the certificates (or applications). Any alteration should be made by striking out the material and making any additions of erroneo required. Such alteration should be approved by the person who made them and certificated by the appropriate authority or body. 3. Any unused spaces should be crossed out to prevent any subsequent additions. 4. If warranted by export trade requirements, one or more of the cop may be drawn up to in addition to the original.
Annex e.1. Annex concerning Customs transit Introduction For a variety of reasons it is frequently not the cessary for goods which potentially liabl to import or export duties and taxes to move from one Customs Office to another. The legislation of most countries contain a provision under which such movement may take place without the payment of the import or export duties and taxes, the goods being transported under customs control to ensur a compliance with the requirements laid down. The procedure under which such movement is made is termed Customs transit. It is facilitat the international transport of goods which have to pass through a number of customs territories, the arrangements have been made under international agreements for the States concerned to apply standard procedures for the treatment of goods carried in customs transit through their territories. This Annex relate to both national and international Customs transit. It does not apply to goods carried by post or in travellers ' baggag. Definition For the purpose of this Annex: (a) the term "Customs transit" means the customs procedure under which goods are transported under customs control from one Customs Office to another; (b) the term "Customs transit operations" means the transport of goods from an Office of departure to an Office of destination under Customs transit; (c) the term "Office of loading" means any Customs Office under whose authority certain preliminary measure it has taken to facilitat commencemen of a Customs transit operation at an Office of departure; (d) the term "Office of departure" means any Customs Office at which a Customs transit operation commenc; (e) the term "Office en route" means any Customs office where goods are imported or exported in the course of a Customs transit operation; (f) the term "Office of destination" means any Customs Office at which a Customs transit operation is terminated; (g) the term "goods declaration" means a statement made in the form prescribed by the customs by which the persons interested indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (h) the term "declaran" means the person who signs a declaration or goods in whose name it is signed; (ij) the term "transport-unit" means: (i) a container having an internal volume of one cubic metre or more-, (ii) road vehicles, including trailers and semi-trailer, (iii) the railway waggon, and (iv) the lighter, and others of a severe vessel suitabl for use on inland waterway; (k) the term "import and export duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation or exportation of goods but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (l) the term "customs control" means the measure applied to ensur is compliance with the laws and regulations which the customs are responsible for enforcing; (m) the term "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; (n) the term "person" means both natural and legal persons, unless the context otherwise requires. Principles 1. Standard Custom transit shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the to be accomplished formalit for the purpose of Customs transit. Scope 3 Standard the Customs authorities shall allow goods to be transported under Customs transit in their territory: (a) from an Office of entry to an Office of exit; (b) from an Office of entry to an inland Customs Office; (c) from an inland Customs Office to an Office of exit; (d) from one inland Customs Office to another inland Customs Office. Note 1 Custom transit movement as described in (a)-(c) above are termed "international Customs transit" when they take place as part of a single customs transit operation during which one or more frontiers are crossed in accordanc with a bilateral agreement or multilaterals. Note 2 the following expressions may be used to describ the Custom transit movement is referred to above: (a) through transit (Office of entry to Office of exit); (b) inward transit (Office of entry to the inland Customs Office); (c) outward transit (inland Customs Office to Office of exit); (d) interior transit (one inland Customs Office to another). 4. The standard Good being carried under Customs transit shall not be subject to the payment of import or export duties and taxes provided the conditions laid down by the Customs authorities are complied with. 5. Recommended practice Any person having the right to dispos of the good, for example the owner, the carrier, the forwarding agent, the consigne or an authorized agent approved by the Custom should be entitled to declare the goods for Customs transit. Note the Customs authorities may require the right to establish his declaran it dispos of the good. 6. Standard shall be responsible to the declaran to the Customs authorities for compliance with the obligations incurred under a Customs transit; in particular he shall ensur that the goods are produced intact at the Office of destination in accordanc with the conditions imposed by those customs authorities. General provision 7. Standard the Customs authorities shall designat the Customs offices which are competent to perform the function of bid down the purpose of the fey of Customs transit. 8. Recommended practice where Customs Office with an òàæó located on a common frontier, the Customs authorities of the two countries concerned should correlat the business hours and the competence of those offices for the purpose of Customs transit. 9. Recommended practice At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should, so far as administrative permit of circumstanc, perform the functions laid down for the purpose of Customs transit outside the business hours and outside the premises of the Customs Office, it being understood that the expense may be charged it entailed for the person concerned. 10. Priority shall be given to the Standard the customs operations relating to live animals, perishables and others of good will which the consignment "under Customs transit and for which rapid transport is essential. Formalit to at the Office of departure (a) the goods declaration for Customs transit 11. Standard Unless this formality is waived by the Customs authorities a written declaration for goods in transit shall be presented to Custom at the Office of departure. Note In the various countries simplified procedures exist under which certain customs formalit, including the presentation of a declaration of goods, with waived. These procedures with applicable, for example, to goods carried by rail under cover of an international note, and it consignmen goods moving only in the frontier zone. 12. Standard goods declaration forms for Customs transit shall conform to the official model prescribed by the competent authorities to be. Note 1 the declaran is normally required to declare the following items: — the name and address of consignor; — name and address of declaran; — the name and postal address of consigne; — mode of transport; — identification of means of transport; -seals affixed; etc. — place of loading; — Office of destination; -the transport-unit (type, identification No.); — mark, numbers, number and kind of packages; — description of the goods; -gross weight per consignmen in kilos; — list of documents attached; -the place, date and signature of declaran. Note 2 When considering revision of ut300r2u present forms or preparation of new forms for the goods declaration for Customs transit, the competent authorities may be base their form on the model in Appendix I to this Annex having regards to the notes in Appendix 11. The model is intended as a basis for the designing of Custom transit declaration forms to be used in customs transit procedures where other forms have not been prescribed by bilateral agreements or multilaterals. The model has been designed to be used for national Customs transit operations but can also be used for international Customs transit operations. 13. Recommended practice, Any commercial or transport document setting out clearly the particular cessary should be accepted as the descriptive part of the goods declaration for Customs transit. (b) Security Standard 14. The form in which security is to be provided for the purpose of Customs transit shall be put down in national legislation or determined by the Customs authorities in accordanc with national legislation. 15. the Recommended practice, the choice between the various forms of acceptabl security should be left to the declaran. 16. Standard the Customs authorities shall determin the amount in which security is to be provided for the Customs transit operation. 17. Standard When security is required to ensur that the obligation arising from the several Customs transit operations will be fulfilled, the Customs authorities shall accept a general security. 18. Recommended practice the amount of any security should be set as low as possible having regard to the import or export duties and taxes potentially chargeabl. (c) Examination and identification of consignment 19. Recommended practice where the Customs authorities exercise their right to examin the declared good for Customs transit, they should limit the exten of the examination to that deemed not in compliance with the cessary ensur the laws and regulations which the customs are responsible for enforcing. 20. Standard the Customs authorities at the Office of departure shall take all action cessary to enable not the Office of destination to identify the consignmen and it detect any unauthorized interference. 21. the Standard When a is conveyed consignmen in a transport-unit, Customs seals shall be affixed to the transport-unit itself provided that the transport-unit is so constructed and equipped that: (a) Customs seals can be simply and effectively affixed to it; (b) of the goods can be removed from or introduced into, the sealed part of the transport-unit without leaving visible traces of tampering or without breaking the Customs seal; (c) it contains from the concealed spaces where goods may be hidden; (d) all spaces capable of holding goods are readily accessible for customs inspection. Such transport-units shall also have been approved for the transport of goods under Customs seal. Note 1 the transport-units are approved for the transport of goods under Customs seal pursuan to various international agreements such as the Customs Convention on containers, done at Geneva on 18 May 1956, the Customs Convention on the international transport of goods under cover of TIR shall, done at Geneva on 15 January 1959 the unite technique des chemins de fer concluded at Berne in May 1886.1960 edition , and the regulations (21 November 1963 version) of the Central Rhine Commission concerning the sealing of Rhine navigation vessel. They may be approved in the future which the agreements may pursuan supersed the foregoing. Additional arrangements for approval may be made by countries by bilateral or multilaterals agreement for transportunit to be used for the purpose of Customs transit solely in their territories, for example in respect of containers which have an internal volume of less than one cubic meter to which bu-in all others will qualify for respect customs treatment as the container. Note 2 In certain customs authorities of circumstanc may decide to seal the transport-units which have not been approved for the transport of goods under Customs seal when they are satisfied that the units, when sealed, is sufficiently secure. 22. the Standard When the consignmen is conveyed in a transport-unit which cannot be effectively sealed, identification shall be assured and unauthorized interference rendered readily detectabl, either by affixing Customs seals to individual packages, by affixing identification mark, by describing the goods, by reference to the sample, plans, sketch or photographs attached to the goods declaration, by a full examination of the goods and recording the results thereof on the goods declaration , or by Customs escort. Note the precise action which the Customs authorities may decide when to take the good with the to be transported in a transport-unit which cannot be effectively sealed will depend upon the individual of each case circumstanc taking account of factors such as the nature of the goods and their packing, and the potential to import or export duties and taxes involved. (d) Additional control measure 23. Standard Only when they consider such a measure to be indispensabl of the Customs authorities shall: (a) require goods to follow a prescribed itinerary; or (b) require goods to be transported under Customs escort. 24. the Recommended Practice When the Customs authorities prescrib a time limit for the production of the goods at a specified Customs office they should take account of the in which the Custom of circumstanc transit operations will take place. Customs seals and identification marks of 25 Standard Custom seal and fastening is used in the application of Customs transit shall fulfil the minimum requirements laid down in Appendix III to this Annex. 26. Recommended practice Customs seals and identification marks affixed by foreign customs authorities should be accepted for the purpose of the Customs transit operation unless it is considered not ut300r2u be sufficient or secure or the Customs authorities proceed to an examination of the goods. When foreign customs seals and fastening will have been accepted in a customs territory they should be afforded the same legal protection in that territory as national seals and fastening. Termination of Customs transit shall note 27 Standard National legislation, in respect of the termination of a Customs transit operation, require more than that the goods and the relevant goods declaration be presented at the Office of destination within any time limit fixed, without the goods having undergon am change and without having been used, and with Customs seals or identification marks intact. Note 1 the controls carried out for the purpose of the above mentioned by the Office of destination may vary according to the Custom of each individual circumstanc transit operations. The Customs authorities generally, however, satisfy themselves that any seals and fastening or identification marks intact, may verify that the transport-unit, if any, is otherwise secure and may carry out either a summary or a detailed examination of the goods themselves. The examination of the goods may take place, for example, in Connexions with the placing of the goods under another Customs procedure. Note 2 the National legislation may provide that accidents and others unforeseen events en route regimes by the Customs transit operations be reported it, and verified by, the customs or other competent authorities be closes to the scene of the accident or other event. 28. Standard When it has been established to the satisfaction of the Customs authorities competent to that the person concerned has fulfilled his obligation, any security given shall be discharged without delay. 29. the Recommended practice, failure to follow a prescribed itinerary or to comply with a prescribed time limit should not entail the collection of any import or export duties potentially chargeabl is provided the Customs authorities are satisfied that all other requirements have been met. 30. the Standard Exemption from the payment of the import or export duties and taxes shall be granted chargeabl is normally when it is established to the satisfaction of the Customs authorities that goods being transported under Customs transit have been destroyed or irrecoverabl lost by accident or by force majeure, or in short for reasons due to their nature. Note of such good Remnant may be: (a) cleared for home use in their existing State as if they had been imported in that State; m or (b) re-exported; or (c) abandoned free of all expense to the revenue; or (d) destroyed or rendered commercially valueles under customs control without expense to the revenue; as the Customs authorities may require. International agreements relating to Customs transit, Recommended practice 31 Contracting Parties should give careful considerations to the possibility of acceding to: — the Customs Convention on the International transit of goods (ITI Convention), Vienna, 7 June 1971; — the Custom Convention or the International transport of goods under cover of TIR (TIR Convention) shall, Geneva, 15 January 1959; -the Customs Convention on the ATA Carnet for the Temporary Admission of the Good (ATA Convention), Brussels 6 December 1961; and of adhering to any international instruments that may supersed them. Note shall be ATA can be accepted for the transit of goods under temporary admission which have to be conveyed to or from their destination under customs control, either in the country of temporary admission or through a country or countries between those of exportation and importation. 32. Recommended practice, Contracting Parties which are not in a position to adher to the international instruments enumerated in Recommended practice 31 should, when drawing up bilateral or agreements with a view to multilaterals, setting up an international Customs transit procedure, take account therein of standards and Recommended practices 1 to 30 in the present Annex and, in addition, incorporat in the agreements the following specific provision (1) where goods are transported in a transport-unit meeting the requirements set out in Standard 21, and where the person concerned so requests and give the assurance that the transport-unit will, at a subsequent stage of the transport operation, be placed under a Customs transit procedure requiring a Customs seal, the Customs authorities at the Office of loading should:-satisfy themselves of the accuracy of the accompanying documents approved by the bilateral or the multilaterals agreement and describing the contents of the transport-unit; -seal the transport-unit; -records on the accompanying documents the name of the Office of loading, details of the Customs seals affixed and of the date of affixing. (2) when the goods are subsequently declared for Customs transit, the Customs authorities at the Office of departure should, unless in exceptional-they take it no circumstanc de cessary to examin the good, accept the seals affixed by the Office of loading and the accompanying documents referred to in (1) above; (3) the common Good will declaration form for Customs transit should be accepted in each customs territory involved; such forms should be based on the model shown in Appendix I to this Annex taking account of the notes led in Appendix 11; (4) security, where required, should be given and accepted in the form of a guarantee valid and enforceabl in each customs territory involved, evidence of the existenc of such guarantee being provided either by the goods declaration form for Customs transit or by another document; (5) without prejudice to their right to examin the goods, the Customs authorities should, as a rule, limit the exten of the they be carried out formalit at offices en route to the following: — at offices where goods are imported into the customs territory the Customs authorities should satisfy themselves that the goods declaration is in order, that any Customs seals and fastening or identification mark affixed by the previously intact and , where appropriate, that the transport-unit IS secure, and that, where required a guarantee is in force, they should then endors the goods declaration accordingly; — at the Office where goods leave the customs territory, the Customs authorities should satisfy themselves that any Customs seals and fastening or identification marks are intact and, where not cessary, that the transport-unit is secure, they should then endors the goods declaration accordingly; (6) when an Office en route a Custom seal or remove the identification mark, for example, in order to examin the good, it should record the details of the new Customs seals or identification marks on the goods declaration accompanying the goods; (7) the Office of formalit at en route should be further reduced, or completely abolished the discharge of the obligation is incurred under Customs transit being given by the competent authorities in the respect of the entire customs transit operations; (8) arrangements should be made for a measure of mutual assistance between the customs administration of the countries concerned with regard to verification of the accuracy of the documents describing goods transported under Customs transit and of the authenticity of the Customs seals. Information concerning Customs transit 33. Standard the Customs authorities shall ensur that all relevant information concerning Customs transit is readily available to any person interested.

Appendix II notes 1. The size of the Model goods Declaration for Customs transit is the international ISO size A4 (210 X 297 mm, 8.27 X 11.69 inches). The form should be provided with a 10 mm top margin and a 20 mm lefthand filing margin. Line spacing should be based on multiples of 4.24 mm (1/6 inch) and width-spacing on multiples of 2.54 mm (1/10 inch). The lay-out should be in conformity with the ECE lay-out key, as illustrated in Appendix i. Minor deviations in the exact size of boxes, etc., are the permissibl if required for particular reasons in the issuing country, such as the existenc of non-metric measurement systems, features of national aligned systems of documents, etc. 2. Countries may determin standards concerning the weight per m ' of the paper , and the use of a machine-turned background to prevent falsification. 3. The guiding words included in the Model goods Declaration for Customs transit are intended it indicates the nature of the information which should appear in a given place. In cases where national legislation makes it not cessary, each country remains free to replace these words in its national form by such wording as it consider more appropriate provided that this wording does not affec the nature of the information as indicated in the Model goods Declaration for Customs transit. 4. In addition it is open to the administration in the form of the omi from their items which they do not require. The space which the to become vacant may be used for the official purpose. 5. The Model is so designed that a particular relating only to international Customs transit are placed on the reserve side of the form and this can be omitted for any other applications. 6. The following comments refer to the box in the model form: Consignor (name and address) this box is intended to show the name and address of the sender of the goods. If goods from the consignor to the several covered by a single declaration reference is made to appended documents. Consigne (name and postal address) in the upper part of this box is intended to show the mail address of the consigne of good; the lower part of it under the heading "Delivery address" is intended to specify the address where the goods to be delivered if the differing from the mail address. Declaran (name and address) this term means the natural or legal person who signs the Custom transit declaration or in whose name it is signed. Country whence consigned this box is intended to show the country from which the goods are sent, viz. the export country. Country of destination means the country of final destination of the goods, after the Customs transit operation. Place of loading (*) this means the place of departure where the goods are actually loaded onto the means of transport. Pier, warehouse, etc. (a) this box is intended to show: when desirabl — the place where the goods are stored before being loaded, which is of particular interest if goods are exported from customs warehouse, etc. Via () Under "via" is mentioned at the places where customs frontiers are crossed, the places where a change in mode or means of transport will occure, etc. The mode and means of transport (*) Information should be given of the mode and means of transport used for each part of the transport, by indicating ship's name, registration number of railways or waggon road vehicle, etc., as relevant. In intermodal transport, these data might have to be entered during the course of the transport. Office of destination (*) this means the name of the Customs Office at which the Customs transit operation is terminated. _____ _____ _____ _____ _____ _____ __ (*) file design of these boxes can be basis according to the requirements under a particular application or for inclusion in a one-run system of aligned forms. Documents attached the the should list declaran in this box such documents, e.g. certificates of origin and of sanitary control, goods manifest which are attached to the declaration. Official wise this box is intended for any information related to the control of the packages, etc. Seals affixed by customs etc./declaran this space is intended for indicating the number of seals, etc., and their numbers affixed or other identification details. The appropriate box shall be marked by the seal indicates the whethers, etc., were affixed by the Customs themselves or by the declaran. The transport-unit (type of identification From.), mark and number of packages or items in this area is intended for identification in particular for transport-units (e.g. container type and identification From.) or for the good, such as shipping mark, leading numbers and consecutive numbers, or address marking. Number and kind of packages/description of goods this area is intended for a particular of the number and kind of the packages and a description of the goods either in common trade terms or, if possible, using the terminology of the customs tariff is applicable or freight. Commodity From When possible the relevant number of the applicable statistical commodity list or customs tariff should be given, as in most cases these numbers, or parts of them, are used worldwide, and this would aid in identifying the commodity. Gross weight, kg the gross weight of the goods should be givens in kilogramm. National administrative requirements in this box is set aside to provide space for any additional details required by the administration, such as the name of the driver for prescribed itinerary or time-limit. It may also be used for the indication relating to the official Office of destination. Security detail details concerning the security provided, e.g. cash deposit, guarantee, should be given in this box. Place, date and signature of declaran to the text of the declaration in this box can be changed, as appropriate, in their national legislation, bilateral or reflec multilaterals agreements. As regards the boxes on the back of the Customs transit declaration, these are intended as examples only and will have to be basis according to the procedure envisaged under a bilateral or multilaterals Custom transit agreement. Appendix III minimum requirements to be met by Customs seals and fastening Custom seal and a fastening shall meet the following minimum requirements: 1. General requirements in respect of seals and fastening: the seals and fastening, together, shall (a) be strong and durable; (b) be capable of being affixed easily and quickly; (c) be capable of being readily checked and identified; (d) not permit removal or undoing without breaking or tampering without leaving traces; (e) not permit use more than once; (f) be made as difficult as possible to copy or counterfeit. 2. Physical specification of seals: (a) the shape and size of the seal shall be such that any identifying marks are readily legibl; (b) each seal shall be a eyele in of a size òàæó to that of the fastening used, and shall be positioned so that the fastening will be held firmly in place when the seal is closed; (c) the material used shall be sufficiently strong to prevent accidental breakage, early deterioration (due to weather conditions, chemical action, etc.) or undetectabl is tampering; (d) the materials used shall be selected by reference to the sealing system used. 3. Physical specification of: (a) fastening the fastening shall be strong and durable and resistant to weather and corrosion; (b) the length of the fastening used shall not enable a sealed aperture to be opened or partly opened without the seal or fastening being broken or otherwise showing obvious damage; (c) the materials used shall be selected by reference to the sealing system used. 4. Identification mark: the seal or fastening, as appropriate, shall be marked: (a) to show that it is a Customs seal, by application of the word "customs" preferably in one of the official languages of the Council (English or French); (b) to show the country which applied the seal, preferably by means of the sign used to indicates the country of registration of motor vehicles in international traffic; (c) to enable the Customs Office by which the seal was affixed, or under whose authority it was affixed, to be identified, for example, by means of code letters or numbers.
Annex e.3. Annex concerning customs warehouses Introduction It is in the nature of international trade practice that in a great many cases it is not known at the time of importation how imported goods will finally be disposed of. This means that the importer is obliged to store the goods it for more or less long periods. Where it is intended to re-export the goods, it is in the importer's interest to place them under a customs procedure which obviat the need to pay import duties and taxes. When good with the intended for outright importation, it is again in the importer's interest to be able to delay payment of the import duties and taxes until the goods are actually taken into home use. In order to make these facilities available to importers, most countries have provided in their national legislation for the customs warehousing procedure. However, imported goods are not the only goods which may qualify for customs warehousing. For example, some countries allow goods that are liabl to, or have borne, internal duties and taxes (whethers of national origin or previously imported against payment of import duties and taxes) to be stored in customs warehouses in order that they may qualify for exemption from, or repaymen of such internal duties, and taxes. Similarly, the deposit in a customs warehouse of goods that have previously been deal with under another Customs procedure or that may qualify, upon exportation, for repaymen of import duties and taxes, makes it possible for the Customs authorities to grant discharge of such other customs procedure or to repay the import duties and taxes, as the case may be, before the goods are actually reexported. The provision of this Annex do not apply to:-the storage of goods in temporary store (locked premises and enclosed or unenclosed spaces approved by the Custom, in which goods may be stored pending clearance), the storage of goods in a free port and free zone, the processing or manufacturing, — under the supervision of customs goods conditionally relieved from import duties and taxes in the premise of approved by the Customs (inward processing warehouses). Definition For the purpose of this Annex: (a) the term "customs warehousing procedure ' means the customs procedure under which imported goods are stored under customs control in a designated place (a customs warehouse) without payment of import duties and taxes; (b) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (c) the term "customs control" means the measure applied to ensur is compliance with the laws and regulations which the customs are responsible for enforcing; (d) the term "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; (e) the term "person" means both natural and legal persons, unless the context otherwise requires. Principle 1. Standard the customs warehousing procedure shall be governed by the provision of this Annex. Classes of warehouses 2. Standard National legislation shall provide for customs warehouses open to all importers (public customs warehouses). Note In accordanc with the provision of national legislation, customs warehouses may be published be managed either by the Customs authorities or by other authorities or by natural or legal persons. 3. in the Standard, the right to store imported goods in public customs warehouses shall not be restricted only to importers but shall be extended to any other person is interested. 4. Standard National legislation shall provide for customs warehouses to be used solely by specified persons (private customs warehouses) when this is not cessary to meet the special requirements of trade or industry. Establishment of warehouses 5. Standard the requirements as regards the construction and layout of customs warehouses and the arrangements for customs control shall be let down by the Customs authorities. Note For the purpose of control, the Customs authorities may, in particular. require that customs warehouses be double-locked (secured by the lock of the person concerned and by the Customs lock), keep the premise of the under permanent supervision, cloudy or keep, or require it to be kep, accounts of goods warehoused (by using either special register or the relevant declarations), and take stock of the goods in the warehouse from time to time. Management of warehouse's Standard National legislation shall specify 6. the person or persons held responsible for the payment of any import duties and taxes on goods placed under chargeabl of the customs warehousing procedure that are not accounted for to the satisfaction of the Customs authorities. 7. Standard When security is required to ensur that the obligations arising from several operations will be fulfilled, will the Customs authorities shall accept a general security. 8. Recommended practice the amount of any security should be set as low as possible having regard to the import duties and taxes potentially chargeabl. 9. Recommended practice the Customs authorities should waiv security where the warehouse is under the supervision of a Custom, adequat in particular where it is Custom-locked. 10. Standard the Customs authorities shall lay down the requirements as regards the management of customs warehouses, and arrangements for storage of goods in customs warehouses and for stock-keeping and accounting shall be subject to the approval of the Customs authorities. Goods allowed to be warehoused 11. Recommended practice storage in customs warehouses should be published allowed for all kind of imported goods liabl to import duties and taxes or the prohibition of restriction or other than those imposed on grounds of public morality or order, public security, hygiene or public health, or for veterinary or phytopathological considerations, or relating to the protection of patent , trade marks and copyrights, irrespectiv of quantity, country of origin, country whence arrived or country of destination. Good for which a hazard, constitut which are likely to be other good affec or which require special installation should be accepted only by a specially designed their Custom warehouses receive them. 12. Standard, the kind of goods which may be stored in private customs warehouses shall be specified by the competent authorities to be in the authority granting the benefit of the customs warehousing procedure or in an appropriate provision. 13. Recommended practice storage in customs warehouses should be allowed for goods which are entitled to repaymen of import duties and taxes when exported, so that they may qualify for such a repaymen immediately, on the condition that they are to be exported subsequently. 14. Recommended practice storage in customs warehouses, with a view to subsequent exportation or other authorized disposal, should be allowed for goods under the temporary admission procedure, the obligation under that procedure thereby being discharged. 15. Recommended practice storage in customs warehouses should be allowed for goods intended for exportation that are liabl to, or have borne, internal duties or taxes, in order that they may qualify for exemption from, or repaymen of such internal duties, and taxes, on condition that they are to be exported subsequently. Admission into the warehouse's Standard National legislation shall specify 16. the conditions under which goods for warehousing shall be produced at the competent Customs Office and a goods declaration shall be lodged a. Authorized operations 17. Any person entitled to Standard dispos of the warehoused goods shall be (a) to inspect it allowed them; (b) to take the sample, against payment of the import duties and taxes where appropriate; (c) to carry out operations without cessary for their preservation. 18. Standard shall be Warehoused goods allowed it the usual forms of handling underg to improve their packaging or marketabl quality or to prepare them for shipment, such as breaking bulk, grouping of packages, sorting and grading, and repacking. Duration of warehousing 19. Standard the authorized maximum duration of storage in a customs warehouse shall be fixed with due regard to the needs of trade and shall be not less than one year. Transfer of ownership 20. transfer of ownership of the Standard the warehoused goods shall be allowed. Deterioration, loss or destruction of goods 21. Standard goods deteriorated or spoiled by accident or force majeure before leaving the warehouse shall be allowed to be cleared for home use as if they had been imported in their deteriorated or spoiled State. 22. the Standard goods Warehoused or destroyed or irrecoverably lost by accident, for reasons of force majeure shall not be subjected to import duties and taxes provided that such destruction or loss is established to the satisfaction of duty of the Customs authorities. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that State. 23. the Standard At the request of the person entitled to them, any dispos of warehoused goods shall be allowed to be abandoned, in whole or in part, to the revenue or destroyed or rendered commercially to be valueles under the Custom control, as the Customs authorities may decide. Such destruction shall not entail abandonmen or any cost to the revenue. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap Imported in that State. Removal from warehouse 24. Any person entitled dispos it the Standard of the goods shall be authorized to remove all or part of them from warehouse for reexportation, home use, removal to another customs warehouse or assignment to any other customs procedure, subject to compliance with the condition and to applicable in each case formalit. Goods taken into home use Standard National legislation shall specify 25 the point in time to be taken into considerations for the purpose of determining the value and quantity of goods removed from customs warehouse for home use and the rates of the import duties and taxes applicable to them. Goods not removed from warehouse 26. Standard National legislation shall specify the procedure to be followed where goods are not removed from customs warehouse within the period put down. 27. the Recommended Practice When goods not removed from customs warehouse are sold by the customs, the proceed of the sale, after marbles of the import duties and taxes and all other charges and expense incurred, should be made of either over to the person (s) entitled to receive them when this is possible, or be held at their disposal for a specified period. Information concerning warehouses 28. Standard the Customs authorities shall ensur that all relevant information regarding the customs warehousing procedure is readily available to any person interested.
Annex e. 4. Annex concerning drawback Introduction When imported materials which have borne import duties and taxes are subjected to manufacturing or processing (or, in certain circumstanc, repair) and then they can often be exported is offered for sale in foreign markets at more competitive prices if the import duties and taxes are refunded at exportation. The drawback procedure provides facilities for such a refund. Since, however, such refunds may encourag the importation of foreign goods for which equivalent with available from domestic sources, some restriction on the granting of such refund may be considered not in respect of particular cessary categories of goods or particular processing or manufacturing operations. The exten to which drawback may be granted will have to be specified by individual countries as not cessary. This Annex covers not only the granting of drawback in cases where the goods have undergon processing, manufacture or repair, but also the possibility of granting drawback in cases where goods have been imported and subsequently exported with-in the same State. The Annex does not cover, however, repaymen made on grounds of equity, for example, when goods are returned to the supplier as being not in accordanc with contract. Do not cover the Annexe ither the exportation of repaymen on duties and taxes other than import duties and taxes. Definition For the purpose of this Annex: (a) the term ' drawback procedure ' means the customs procedure which, when the good is exported to, provides for a refund (total or partial) to be made in respect of the import duties and taxes charged on the goods, or on materials led in them or used up in their production; (b) the term ' drawback ' means the amount of import duties and taxes repaid under the drawback procedure; (c) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in m amount to the cost of the services approximat rendered. 1. Standard the principle drawback procedure shall he governed by the provision of this Annex. Scope 2 Standard National legislation shall specify. the cases in which drawback may be claimed and the conditions under which it is paid. Note 1 the cases where drawback may be claimed may be specified by reference to certain goods or classes of goods or their use of certain goods. Drawback may also be restricted to certain categories of import duties and taxes or to cases where the goods have undergon processing, manufacture or repair or other authorized use. Drawback in respect of goods used up in the production of exported goods does not normally extend to mere AIDS to manufacture, such as lubricant, but may apply to waste or loss resulting from such manufacture. Note 2 repayments under the drawback procedure are not granted in cases where import duties and taxes have been, or will be, repaid under other provision. 3. Recommended practice the drawback procedure should also be applied in cases where the goods or materials which have borne import duties and taxes have been replaced by equivalent goods or materials used in the manufacture or production of goods exported. Condition to be fulfilled 4. Standard the interested parties shall maintain records or stock accounts enabling the validity of the claim for drawback to be verified. 5. Standard When it is known or anticipated at the time of importation of the goods for home use that drawback will be claimed, the may be required, to declaran in order to facilitat a later claim, they state this intention; However, the payment of drawback shall not be withheld solely because such a statement has not been made, nor shall exportation be required because of such a statement. Note the Customs may require that goods on which drawback is claimed be segregated from others, be it good or be processed or manufactured under customs supervision. Duration of stay of the goods in the customs territory 6. Standard where a time limit for the exportation of the goods is fixed beyond which they no longer qualify for drawback, due account shall be taken in fixing such limit of the nature of the process or manufacture to which the goods may be subjected, and of the commercial or other factors involved. 7. Recommended practice where a time limit for the exportation of the goods is fixed, this should, upon request, be extended if the reasons are deemed by the Customs authorities to be valid. Declaration on exportation and claim for drawback 8. Standard A declaration of exportation on drawback accompanied by supporting documents shall be lodged at the competent Customs Office a. 9. Recommended practice At the request of the exported, and for reasons deemed to be valid, the Customs authorities should, so far as possible, allow goods for exportation to be examined on private premises, the expense entailed by such examination being borne by the by the exporters. The Customs authorities may themselves require goods for exportation to be produced for examination at private premises. 10. Recommended practice where the exportation of goods under the drawback procedure is controlled through the exporters's records, the production of the goods at exportation should normally be dispensed with. 11. Standard the claim for drawback shall contain (or provide in the accompanying documents) such proof as is required to show that the conditions laid down for the payment of drawback have been fulfilled. Note the particular that may be required by the Customs authorities for the payment of drawback include the following: (a) the claiman, (b) the initial clearance of the goods for home use (for example, the number and date of the goods declaration for home use), (c) the import duties and taxes paid, (d) the nature or tariff description, and the quantity , of the good, (e) the use, process or manufacture to which the goods have been subjected, (f) details of exportation. 12. Recommended practice where a time limit is fixed beyond which claims for drawback will not be accepted, provision should be made for its extension for commercial or other reasons deemed by the Customs authorities to be valid. Payment of drawback Drawback shall be paid 13 Standard as soon as possible after the claim has been verified. 14. Recommended practice Drawback should also be paid on deposit of the goods in a customs warehouse on condition that they are to be exported subsequently. 15. Recommended practice the Customs authorities should, if so requested, pay drawback periodically, on goods exported during a specified period. Information concerning drawback 16. Standard the Customs authorities shall ensur that all relevant information regarding the drawback procedure is readily available to any person interested.
Annexe E. 5. Annex concerning temporary admission subject to reexportation in the same State Introduction there are many economic, social and cultural reasons which may lead a country to encourag the temporary stay of goods. Moreover, when goods have to stay only OK in the customs territory of a State, to require the final payment of the import duties and taxes applicable to them would as a rule be unjustified since the effect for example, it would be subject to payment of a good import duties and taxes every time they were imported, on a temporary basis, into one country or another. The national legislation of most countries accordingly contain provision allowing conditional relief from duties and taxes for certain categories of goods imported OK. The customs procedure under which conditional relief from import duties and taxes may be granted in respect of goods imported for a specific purpose and intended for re-exportation in the same State is the temporary admission procedure. As a general rule, temporary admission of total conditional relief from involv import duties and taxes. In certain special cases however, for example when the goods are used for the purpose such as production, work projects or internal transport, the conditional relief granted may be only partial. The present Annex does not apply to articles imported by travellers for their OK personal use nor to private conveyanc. Definition For the purpose of this Annex: (a) the term ' temporary admission ' means the customs procedure under which certain goods can be brough into a customs territory conditionally relieved from payment of import duties and taxes must be such good imported for a specific purpose and must be intended for reexportation within a specified period and without having undergon any change except normal depreciation due to the use made of the goods; (b) the term "import duties and taxes" means the customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (c) the term "customs control" means the measure of the compliance with the applied to ensur the laws and regulations which the customs are responsible for enforcing; (d) the term "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; (e) the term "person" means both natural and legal persons, unless the context otherwise requires. Principle 1. Temporary admission shall be governed by the Standard the provision of this Annex. 2. The field of applications, Standard National legislation shall enumerat the cases in which temporary admission may be granted and shall lay down the requirements which must be met. 3. Standard goods shall be afforded total conditional OK admitted relief from import duties and taxes. However, the conditional relief from import duties and taxes may be only partial in the cases referred to in the Recommended practice 38.4 Temporary admission shall not be. Standard limited to goods imported directly from abroad but shall also be authorized for goods ex Customs transit, ex customs warehouse or from a free port or a free zone. 5. Recommended practice Temporary admission should be granted without regard to the country of origin of the goods, the country whence they arrived or their country of destination. Grant of temporary admission (a) prior to the grant of Formalit temporary admission 6. Standard National legislation shall specify the cases in which prior authority is required for temporary admission and the authorities empowered to grant such authority. 7. the Recommended practice, the cases in which prior authority is required for temporary admission should be as few as possible. (b) a Declaration for temporary admission Standard National legislation shall specify 8. the conditions under which goods for temporary admission shall be produced at the competent Customs Office and a goods declaration shall be lodged a. 9. Recommended practice the National forms used for temporary admission should be harmonized with those used for the goods declaration for home use. (c) Security Standard 10 the form in which security is to be provided on temporary admission shall be put down in national legislation or determined by the Customs authorities in accordanc with national legislation. 11. Recommended practice, the choice between the various forms of acceptabl security should be left to the declaran. 12. Standard the Customs authorities shall, in accordanc with national legislation, to determin the amount in which security is to be provided on temporary admission. 13. Recommended practice the amount of the security to be provided on temporary admission should note 12 the amount of the import duties and taxes from which the goods are conditionally relieved. Note this Recommended practice does not prevent the amount of the security from being determined on the basis of a single rate where the Woods the fall in a wide range of tariff headings. 14. Standard Person who regularly use the temporary admission procedure at one or more Custom Office in a given customs territory shall be authorized to provide general security. 15. Recommended practice customs authorities should waiv the requirement for security where they are satisfied that payment of any sum that might fall due can be ensured by other means. (d) A. T. A. shall be Recommended practice 16. Contracting Parties should give careful considerations to the possibility of acceding to the Customs Convention on the a. t. a. Carnet for the temporary admission of the good done at Brussels on 6 December 1961 and the accepting of A. T. A. shall in lieu of national customs documents and as security for the import duties and taxes in respect of goods granted temporary admission with total conditional relief from import duties and taxes. (e) Examination of the good 17. Recommended practice At the request of the importer, and for reasons deemed to be valid, the Customs authorities should, so far as possible, allow goods for temporary admission to be examined on private premises, the expense entailed by such examination being borne by the by the importer. (f) the Identification of Recommended practice 18. "For the purpose of identifying goods admitted, OK the Customs authorities should have recourses to the affixing of customs marks (seals, stamp, perforation, etc.) only where the goods cannot readily be identified by means of foreign seals, by marks, numbers or other indication is affixed to them permanently, by (a) a description, or by sampling. Stay of the goods in the customs territory 19. Standard the time limit for temporary admission shall be fixed, for each type of case, by reference to the time for the temporary admission not cessary, up to the maximum period, if any, put down in national legislation. 20. Recommended practice At the request of the person concerned, and for reasons deemed to be valid, the Customs authorities should extend the period initially fixed. Termination of temporary admission Standard National legislation shall specify 21. the conditions under which the temporary admission shall be one of the good produced at the competent Customs Office and a goods declaration shall be lodged a. (a) Re-exportation Provision shall be 22 Standard made to permit good OK admitted to be re-exported in one or more consignment. 23. the Standard Provision shall be made for terminating temporary admission by placing the goods in a free port or free zone. 24. the Standard Provision shall be made to permit goods to be reexported OK admitted through a Customs Office other than that through which they were imported. 25. Recommended practice At the request of the exporters, and for reasons deemed to be valid, the Customs authorities should, so far as possible, allow goods for re-exportation to be examined on private premises, the expense entailed by such examination being borne by the by the exporters. (b) Other methods of disposal 26. Standard Provision shall be made for terminating temporary admission by declaring the goods for home use, subject to compliance with the condition and to applicable in such case formalit. Standard National legislation shall specify the 27th at the point in time to be taken into considerations for the purpose of determining the value and quantity of goods declared for home use and the rates of the import duties and taxes applicable to them. 28. Recommended practice Provision should be made for terminating temporary admission by deposit of the goods in a customs warehouse with a view to subsequent exportation or other authorized disposal. 29. Recomrnended practice Provision should be made for terminating temporary admission by placing the goods under a Customs transit procedure with a view to their subsequent exportation. 30. Standard Provision shall be made for temporary admission to be terminated where, at the request of the person concerned, the goods with the abandoned to the revenue or destroyed or rendered commercially valueles under Custom control, as the Customs authorities may decide. Such destruction shall not entail abandonmen or any cost to the revenue. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that State. 31. the Standard goods which are admitted Ok destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the Customs authorities. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that State. Note In the case of partial conditional relief from import duties and taxes, standards 30 and 31 with the applicable provided that the portions of import duties and taxes payable at the time of the abandonmen, the destruction or loss of the goods is paid. Discharge of security security furnished Anya 32. Standard shall be discharged as soon as possible after temporary admission has been terminated. 33. Recommended practice If security has been given in the form of a cash deposit, provision should be made for it to be repaid at the Office of reexportation, even if the goods were not imported through that Office. Information concerning temporary admission 34. Standard the Customs authorities shall ensur that all relevant information regarding temporary admission is readily available to any person interested. Scope (a) the Temporary admission with total conditional relief from import duties and taxes 35. Recommended practice Temporary admission should be granted to the following goods: (1) "Packing" referred to in article 2 of the Customs Convention on the temporary importation of packing (Brussels, 6 October 1960). (2) "Good for display or use at the exhibition fair, meeting or similar events ' referred to in article 2, paragraph 1, of the Convention concerning customs facilities for the importation of goods for display or use at exhibitions, fairs meetings or similar events (Brussels, 8 June 1961). (3) "Professional equipment" referred to in Annex A to C of the Customs Convention on the temporary importation of the professional equipment (Brussels, 8 June 1961). (4) "welfare material for seafarer" referred to in article 1, paragraph (a), of the Customs Convention concerning welfare material for seafarer (Brussels, 1 December 1964). (5) "Scientific equipment" referred to in article 1, paragraph (a), of the Customs Convention on the temporary importation of the scientific equipment (Brussels, 11 June 1968). (6) ' Pedagogic material ' referred to in article 1, paragraph (a), of the Customs Convention on the temporary importation of pedagogic material for the (Brussels, 8 June 1970). (7) "sample" and "advertising" referred to in the movie articles 111 and V of the International Convention to facilitat the importation of commercial samples and advertising material (Geneva, 7 November 1952) (8) "tourist publicity material" referred to in article 3 of the Additional Protocol to the Convention concerning customs facilities for touring, relating to the importation of tourist publicity documents and material (New York , 4 June 1954). (9) "Container" referred to in article 1 (c) of the Customs Convention on containers (Geneva, 2 December 1972). (10) the "Pallet" referred to in article 1 of the European Convention on customs treatment of pallet is used in international transport (Geneva, 9 December 1960). (11) "Commercial road vehicles ' referred to in article 1 of the Customs Convention on the temporary importation of commercial road of the vehicles (Geneva, 18 May 1956). Contracting Parties are invited to consider the possibility of acceding to the above international instruments. 36. the Recommended practice customs authorities should waiv the requirement of a declaration in writing and of security in the cases of temporary admission referred to in items 1, 9, 10 and 11 of Recommended practice 35.37. Recommended practice Temporary admission should be granted in respect of the following goods unless they are eligible for an outright duty-free admission under national legislation : (1) Used removable articles belonging to a person who takes up temporary residence in the country of importation. (2) articles (including vehicles) which, by their nature, are the unsuitabl for any purpose other than advertising of specific articles or publicity for a specific purpose. (3) data-carrying media for use in automatic data processing. (4) the Drawing, plans and models to be used in the manufacture of goods. (5) matrices, blocks, plates and similar articles, on loan or hire, for printing the illustration in periodical or book. (6) the matrices, blocks, plates, moulds and similar articles, on loan or hire to be used in the manufacture of articles that are to be delivered abroad. (7) an Instrument, apparatus and machines to be tested or checked. (8) an Instrument, apparatus and machines made available free of charge to a customer by a supplier or repairer, or through pending the delivery or repair of similar goods. (9) the costumes and scenery items sent on loan or on hire to dramatic societies or old. 10) goods which have to a change of underg packing prior to their delivery abroad. 11) goods such as apparel, articles of jewellery and carpet, long one Of sale or return "in terms of the persons not engaged in trade in such goods. 12) animals, sports and others of the requisit articles belonging to a person resident abroad, for use by that person in sports contests or demonstrations. 13) works of art, collectors ' pieces and antiques for display in exhibitions, including those organized by the artists themselves. 14) books sent on loan to persons resident in the country of importation. 15) Photograph, and film to be transparenc shown in an exhibition or at a competition for still or cinema photographers. 16) animal and Draugh equipment for the working of lands adjacent to the border by persons resident abroad. 17) animals brough it on land adjacent to the pastur to the border worked by persons resident abroad. 18) horses and others animals imported for shoeing or weighing, or for treatment or other veterinary purpose. l9) Specialized equipment arriving by ship and used on s or at ports of call for the loading, unloading and handling of cargo. (b) the Temporary admission with partial conditional relief from import duties and taxes 38. Recommended practice goods, other than those referred to in Recommended practices 35 and 37, which are to be used for the purpose of OK such as production, work projects or internal transport, should be granted temporary admission with partial conditional relief from import duties and taxes. Note National legislation may provide that, for the purpose of calculating the amount of any duties and taxes payable upon such goods, account shall be taken of the duration of their stay in the customs territory, of the depreciation to be upon the consequen use made of them or of the hire charges paid for them.
Appendix e. 6. Annex concerning temporary admission for inward processing Introduction the national legislation of most countries contain provision allowing conditional relief from import duties and taxes to be granted in respect of goods that are to be reexported after having undergon a specified manufacturing, processing or repair. The customs procedure which will reflect these provision is that of temporary admission for inward processing. The main purpose of this customs procedure is to make it possible for national enterprises to offer their products or services on foreign markets at competitive prices and thereby to help to provide more employment opportunities for national labour. However, temporary admission for inward processing may be made subject to the condition that the proposed operations shall be beneficial to the national economy and shall not conflict with the interests of the national producer of goods identical or similar to those in respect of which admission is requested. As a general rule, temporary admission for inward processing of conditional relief from involv total import duties and taxes. However, import duties and taxes may be charged on waste deriving from the processing or manufacturing of the goods. National legislation will usually require that the goods exported shall have been obtained from the goods imported. In some cases however, the authority may be given for the utilization of goods equivalent to those OK admitted for inward processing (equivalent). Within the context of temporary admission for inward processing, exemption from import duties and taxes may be granted in respect of goods used up during the production of the exported goods without actually being led in them. Definition For the purpose of this Annex: (a) the term "temporary admission for inward processing" means the customs procedure under which certain goods can be brough into a customs territory conditionally relieved from payment of import duties and taxes; such goods must be intended for re-exportation within a specific period after having undergon manufacturing, processing or repair; (b) the term "import duties and taxes" means the customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (c) the term "compensating products" means the products obtained during or as a result of the manufacturing, processing or repair of the goods admitted for inward processing OK; (d) the term "customs control" means the measure of the compliance with the applied to ensur the laws and regulations which the customs are responsible for enforcing; (e) the term "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; (f) the term "person") means both natural and legal persons, unless the context otherwise requires. Principle 1. Temporary admission for inward processing shall Standard, be governed by the provision of this Annex. Fields of applications, Standard National legislation shall specify 2 the temporary admission for circumstanc in which the inward processing may he granted and shall lay down the requirements which must be met. Notes 1. The temporary admission for circumstanc in which the inward processing is allowed may be set out in general terms and/or in detail. 2. Exemption from import duties and taxes may be accorded in respect of goods such as a catalyst and accelerator or retarder of chemical reaction in which, on being used to obtain compensating products disappear entirely or partially, during such use without actually being led in those products. The exemption may be granted only insofar as the compensating products obtained are exported. However, it does not normally extend to mere AIDS to manufacture, such as lubricant. 3. The right to import goods for inward processing may OK be made subject to the condition that the proposed processing operations are regarded by the competent authorities as beneficial to the national economy it. 4. The right to import goods for inward processing may be OK reserved to persons established in the customs territory. 5. the operations allowed under temporary admission for inward processing, the procedure may be carried out in premises designated as the warehouse for inward processing. The main features of these arrangements may be:-the requirements as to the location and layout of inward processing warehouses will be let down by the competent authorities to be. -declaration for home use of a specified proportion of the compensating products obtained is authorized; -examination of the good to be used, and of the compensating products to be removed from the warehouse, will generally be carried out in the warehouse. 3. Standard goods admitted for inward processing shall be OK afforded total conditional relief from import duties and taxes. However, import duties and taxes may be assessed on waste deriving from the processing or manufacturing of goods admitted for inward processing OK that is not re-exported or treated in such a way as to render it commercially valueles. 1. National legislation of note may provide that waste having commercial value shall be assessed either on the basis of its own tariff description or on the basis of the tariff description of the goods from which it is derived. 2. National legislation may provide that the import duties and taxes shall not be charged on waste within certain percentage limit or on waste that is irrecoverabl or unusabl. 4. Temporary admission for inward processing shall Standard not be limited to goods imported directly from abroad but shall also be granted for goods ex Customs transit, ex customs warehouse or from a free port or a free zone. 5. Recommended practice Temporary admission for inward processing should not be refused solely on the grounds of the country of origin of the goods, the country whence consigned or the country of destination. 6. Standard the right to import goods for inward processing shall not be OK limited to the owner of the imported goods. 7. the Recommended Practice When, in the execution of a contract entered into with a person established abroad, the goods to be used with the supplied by that person of, temporary admission for inward processing should not be made subject to the condition that goods equivalent to those to be imported are not available in the customs territory of importation. 8. the Recommended practice, the possibility of determining the presence of the imported goods in the compensating products should not be imposed as a condition of temporary admission not cessary for inward processing when the identity of the goods can be established during the processing operations by customs control or when the procedure is terminated by the exportation of products obtained from the treatment of goods , identical in description, quality and technical characteristics to those admitted for inward processing OK. Temporary admission of goods for inward Processing (a) prior to admission to the temporary Formalit for inward processing Standard National legislation shall specify 9 the prior authority of circumstanc in which is required for processing temporary admission for inward and the authorities empowered to grant such authority. 10. Recommended practice Persons who carry on large-scale and continuous operations the temporary admission for inward processing should be granted a general authorization covering such operations. 11. Standard where goods admitted for inward processing with OK to the manufacturing or processing underg, the competent authorities shall fix a rate of the yield of the operations by reference to the actual conditions under which it is effected. The description, quality and quantity of the compensating products shall be various specified upon fixing that rate. 12. Recommended practice where the inward processing operations:-relate to goods whose characteristics remain reasonably constant a; the customarily carried out-with clearly defined technical conditions, the under and — give compensating products of constant quality; the competent authorities should lay down the standard rates of yield applicable to the operations. (b) a Declaration for temporary admission for inward processing shall specify 13 Standard National legislation the conditions under which goods for inward processing shall be admitted OK produced at the competent Customs Office and a goods declaration shall be lodged a. 14. Recommended practice the national forms used on temporary admission for inward processing should be harmonized with those used for the goods declaration for home use. (c) Security Standard 15. The forms in which security is to be provided on temporary admission for inward processing shall be put down in national legislation or determined by the Customs authorities in accordanc with national legislation. 16. Recommended practice, the choice between the various forms of acceptabl security should be left to the declaran. 17. Standard the Customs authorities shall, in accordanc with national legislation, to determin the amount in which security is to be provided when goods are admitted for inward processing OK. 18. Recommended practice the amount of the security to be provided when goods are admitted for inward processing should not OK 12 the amount of the import duties and taxes from which the goods are conditionally relieved. Note this Recommended practice does not prevent the amount of the security from being determined on the basis of a single rate where the goods fall in a wide range of tariff headings. 19. Standard Person who regularly use the temporary admission for inward processing procedure at one or more Custom Office in a given customs territory shall be authorized to provide general security. 20. Recommended practice customs authorities should waiv the requirement for security where they are satisfied that payment of any sum that might fall due can be ensured by other means. (d) Examination of the good 21. Recommended practice At the request of the importer, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow goods that are to be admitted for inward processing OK to be examined on private premises, the expense entailed by such examination being borne by the by the importer. (e) the Identification of the 22 Standard measure the requirements relating to the identification of goods admitted for inward processing shall be OK let down by the Customs authorities, due account being taken of the nature of the good, of the operations to be carried out and of the magnitud of the interests involved. Note For the identification of goods admitted for inward processing OK, the Customs authorities may rely on foreign seals affixed to the goods, the one mark, number or other indication is permanently affixed to them on the description of the goods or scale plans or photographs, or have the sampling, the recourses to the affixing of customs marks (seals stamp, perforation, etc.). The Customs authorities may also have recourses to the importers ' records. Stay of the goods in the customs territory 23. Standard the time limit for temporary admission for inward processing shall be fixed, in each case, by reference to the time not cessary to complete the processing operations, up to the maximum period, if any, put down in national legislation. 24. the Recommended practice, At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should extend the period initially fixed. 25. the Standard At the request of the Customs authorities, the persons concerned shall keep records from which the use of the goods admitted for inward processing OK can be checked. 26. Standard the Customs authorities shall have the right to require that any person accorded the benefit of this procedure shall allow them to check on his premises, at any time, the goods admitted for inward processing and OK also the compensating products. 27. the Recommended practice, the competent authorities should allow the part of the processing operations provided for it to be carried out by a person other than the person accorded temporary admission for inward processing facilities, without the latter having to transfer ownership of the goods admitted for inward processing OK but on the condition that, for the entire duration of the operations, he remains responsible to the Customs for compliance with the conditions under which processing facilities were allowed. 28. Recommended practice Provision should be made for continuing temporary admission for inward processing in the event of a transfer of ownership of the imported goods and the compensation products to a third party, provided that this person assume the obligation of the importer. Termination of temporary admission for inward processing 29. National legislation shall specify the Standard the condition under which the compensating products shall be produced at the the competent Customs Office and a goods declaration shall be lodged. Note National legislation may prescrib that the goods declaration shall contain the particular needed to permit discharge of the temporary admission for inward processing declaration with respect to the goods that have been utilized. (a) Re-exportation 30. Standard Provision shall be made to permit compensating goods to be exported through a Customs Office other than that through which the goods admitted for inward processing OK were imported. 31. the Standard Provision shall be made to permit the temporary admission for inward processing to be terminated by exportation of the compensating products in one or more consignment. 32. Recommended practice At the request of the exporters, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow compensating products for reexportation to be examined on private premises, the expense entailed by such examination being borne by the by the exporters. 33. Standard Upon request by the person concerned the competent authorities shall be authoriz the reexportation of the goods in the same State as imported, with termination of temporary admission for inward processing. 34. Standard Provision shall be made for terminating temporary admission for inward processing by placing the compensating products in a free port or free zone. (b) Other methods of disposal 35. Recommended practice Provision should be made for terminating temporary admission for inward processing by placing the compensating products in a customs warehouse with a view to subsequent exportation or other authorized disposal. 36. the Recommended practice Provision should be made for terminating temporary admission for inward processing bar placing the goods under a Customs transit procedure with a view to their subsequent exportation or other authorized disposal. 37. Standard Provision shall be made for terminating temporary admission for inward processing by declaring the imported goods or the compensating products for home use, subject to compliance with the condition and to applicable in such case formalit. Standard National legislation shall specify 38. the point in time to be taken into considerations for the purpose of determining the value and quantity of goods declared for home use and also the rates of the import duties and taxes applicable to them. Note In the event of declaration for home use of compensating products that have been sent abroad for supplementary processing account may be taken in calculating the import duties and taxes besides those of applicable to the goods initially used, of the difference between: (a) the amount of the import duties and taxes that would be chargeabl on the products reimported after supplementary processing , and (b) the amount of the import duties and taxes that would be chargeabl on the products exported for supplementary processing OK if they were imported directly from the country in which such processing had taken place. 39. the Recommended Practice National legislation should provide that the amount of import duties and taxes applicable in the case where the compensating products are not exported shall not exceeds 100 the amount of import duties and taxes applicable to the goods admitted for inward processing OK. 40. the Recommended practice Provision should be made for terminating temporary admission for inward processing in respect of goods lost as a consequences of the nature of the goods, insofar as the compensating products are exported, provided that such loss is duly established to the satisfaction of the Customs authorities. Note National legislation may lay down standard loss percentage for specified categories of goods admitted for inward processing OK. 41. Standard Provision shall be made for temporary admission for inward processing to be terminated where, at the request of the person concerned, the goods admitted for inward processing OK or the compensating products with abandoned to the revenue or destroyed or rendered commercially valueles under Custom control, as the Customs authorities may decide. Such destruction shall not entail abandonmen or any cost to the revenue. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that State. 42. the Standard goods admitted for inward processing, OK and compensating products, which is destroyed or irrecoverably lost by by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the Customs authorities. Any waste or scrap remaining after destruction shall be liabl, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that State m. 43. Recommended practice the products obtained from the treatment of imported or domestic goods identical in description, quality and technical characteristics to those admitted for inward processing should be OK deemed to be compensating products for the purpose of this Annex (setting-off with equivalent goods). Note where setting-off with equivalent goods occure in you so the warrant circumstanc, the competent authorities may allow, as the compensating products, goods exported before importation of the goods which benefit from temporary admission for inward processing of the procedure. Discharge of security security furnished Anya 44. Standard shall be discharged as soon as possible after temporary admission for inward processing has been terminated. Information concerning temporary admission for inward processing 45. Standard the Customs authorities shall ensur that all relevant information regarding temporary admission for inward processing is readily available to any person interested.
Appendix e. 8. Annex concerning temporary exportation for outward processing Introduction most States have made provision in their national legislation for total or partial exemption from import duties and taxes when goods which are reimported after processing or manufacturing, repair abroad are declared for home use. The customs procedure which provides for this exemption is that the temporary exportation for outward processing of. The application of this procedure may be made subject to the condition that the processing operations envisaged by the competent authority to be regarded by authorities as not detrimental to national interests. The exemption granted on the reimportation of the goods processed abroad is usually partial; However, it may be total, in particular where repairs have been carried out abroad free of charge. Definition For the purpose of this Annex: (a) the term "temporary exportation for outward processing" means the customs procedure under which goods which are in free circulation in a customs territory may be OK for manufacturing, processing or repair exported abroad and then reimported with total or partial exemption from import duties and taxes; (b) the term "goods in free circulation" means goods which may be disposed of without customs restriction; (c) the term "import duties and taxes" means the customs duties and all other duties, taxes, or other charges for free which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (d) the term "compensating products" means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods exported for outward processing OK; (e) the term "customs control" means the measure of the compliance with the applied to ensur the laws and regulations which the customs are responsible for enforcing; (f) the term "person") means both natural and legal persons, unless the context otherwise requires. Principle 1 the Temporary exportation for outward processing. Standard shall be governed by the provision of this Annex. Fields of applications, Standard National legislation shall specify 2 the temporary exportation for circumstanc in which the outward processing may be allowed and shall lay down the requirements which must be met. Notes 1. The temporary exportation for circumstanc in which the outward processing is allowed may be set out in general terms and/or in detail. Temporary exportation for outward processing 2 may be made subject to the condition that the processing operations envisaged are not detrimental to national interests. 3. The Customs authorities may require a person exporting goods for outward processing OK it specify the processing or manufacturing operations which the good with it the underg abroad. 3. Recommended the Temporary exportation for outward processing practice, should not be refused solely on the grounds that the goods to be processed with in a given country. 4. Standard Temporary exportation of goods for outward processing shall not be restricted to the owner of the goods. Temporary exportation of the goods (a) prior to the temporary exportation of Formalit to the good 5. temporary exportation for outward Standard where processing is subject to prior authority, national legislation shall specify the of in which such circumstanc authority is required and the authorities empowered to grant it Recommended Practice 6. Persons who carry on large-scale temporary exportation for outward and continuous processing operations involving the same type of goods should be granted a general authorization covering such operations. 7. Recommended practice where such action will facilitat temporary exportation for outward processing a operations or the competent authorities shall not be de cessary, these authorities should fix a rate of yield for that operation. The description, quality and quantity of the compensating products shall be various specified upon fixing that rate. In the notes 1. order to fix the rate of yield, the Customs authorities may take as a basis the conditions under which the operation is carried out, insofar as these are known. They may require production of the contracts with the foreign undertaking which is to carry out the processing or manufacturing. They may also take as a basis the rates fixed by the Custom of the wields authorities in the country in which the processing operations to be carried out with. 2. the Standard rates of yield may be fixed where the outward processing — the goods relate operational whose characteristics will remain reasonably constant; the customarily carried out by under defined technical conditions dearly; and-give compensating products of constant quality.   (b) a Declaration for temporary exportation Standard National legislation shall specify 8. the conditions under which goods exported for outward processing be OK it shall be produced at the competent Customs Office and a goods declaration (a) (outward) shall be lodged. 9. Recommended practice customs authorities should allow the goods declaration (outward) form to be used for making out the declaration for the temporary exportation of goods for outward processing. 10. the Recommended practice, If special form with a used for making out the declaration for the temporary exportation of goods for outward processing, they should be harmonized with the shape used for the goods declaration (outward). (c) the Examination of the goods 11. Recommended practice At the request of the declaran, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow goods-that with to be exported for outward processing OK to be examined on private premises; the expense entailed by such examination of may be charged to the declaran.   (d) the Identification of the "12. Standard the requirements relating to the identification of goods to be exported for outward processing shall be OK let down by the Customs authorities, due account being taken, for example, of the nature of the good and of the operations to be carried out. Notes 1 For the identification of goods exported for outward processing to be OK, the Customs authorities may affix Customs marks (seals, stamp, perforation, etc.), or rely on mark, number or other indication is permanently affixed to the goods or on the description of the goods, scale plans or photographs, or take a sample. 2. The Customs authorities may also allow identification of the goods to be ensured by production, at the time of importation of the compensating products, of a written declaration by the importer concerning the identity of the goods led in those products supported, as appropriate, by the commercial documents relating to the operations in question. 13. Recommended practice where other identification measure is feasibl, the Customs authorities should make use of an information document conforming to the model in Appendix I to this Annex provided that the processing or manufacturing is to be carried out in the territory of a Contracting Party, the Custom that has agreed to take part in the use of information documents in accordanc with the principles set out in Appendix II to this Annex. Duration of temporary exportation 14. Standard where customs authorities impost a time limit for temporary exportation for outward processing, this time limit shall be fixed by reference to the time not cessary to complete the processing operations, up to the maximum period, if any, let down in the national legislation. 15. the Recommended practice, At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should extend the period initially fixed. Importation of compensating products shall specify 16 Standard National legislation the conditions under which the compensating products shall be produced at the competent Customs Office and a goods declaration shall be lodged a. 1. National legislation may notes that the prescrib goods declaration shall contain the particular needed to permit discharge of the temporary exportation for outward processing declaration concerning the goods utilized. 2. National legislation may provide that the products obtained abroad from the treatment of goods identical in description, quality and technical characteristics to those exported for outward processing shall be OK deemed to be compensating products for the purpose of this Annex (setting-off with equivalent goods). 17. Recommended practice Provision should be made to permit compensating products to be imported through a Customs Office competent to other than that through which the goods were exported for outward processing OK. 18. Standard Provision shall be made to permit compensating heat products to be imported in one or more consignment. 19. Recommended practice At the request of the importer, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow imported compensating products to be examined on private premises; the expense entailed by such examination of may be charged to the importer. 20. Standard At the request of the person concerned, the competent authorities shall be, under the conditions laid down by national legislation, allow goods exported for outward processing to be OK reimported with total exemption from import duties and taxes if they could not, the processing of the underg manufacturing or repair for which they were sent abroad and are returned to the exporters in the same State. This exemption shall not apply to the import duties and taxes which have been repaid or remitted in Connexions with the temporary exportation of goods for outward processing, the. 21. the Standard Unless the national legislation requires the reimportation of goods exported for outward processing OK, provision shall be made for terminating temporary exportation for outward processing by declaring the goods for outright exportation subject to compliance with the condition and to applicable in such case formalit. Import duties and taxes applicable to compensating products shall specify 22 Standard National legislation the exten of the exemption from import duties and taxes granted when compensating products with taken into home use, and the method of calculation of that exemption. Note In the case of partial exemption, the assessment of import duties and taxes may be based on the value added by the processing of the goods abroad. It may also be made by deducting from the amount of the import duties and taxes applicable to the compensating products the amount of the import duties and taxes that would be charged on the goods exported for outward processing OK that were used to obtain the compensating products if these goods were imported from the country where they were processed in the State in which they were exported to that country. The rates used to calculate the marbles are those in force at the time determined for the purpose of taking the compensating products into home use however, where the rates to be taken into considerations under this rule are higher than those applicable to the compensating products, the marbles may be calculated at the rates applicable to those products. 23. the Standard the exemption from import duties and taxes provided for in respect of compensating products shall not apply to duties and taxes which have been repaid or remitted in Connexions with the temporary exportation of goods for outward processing, the. 24. Recommended practice where goods exported for outward processing OK have been repaired abroad free of charge, provision should be made for them to be reimported with total exemption from import duties and taxes on the condition laid down in national legislation. 25. Recommended practice the exemption from import duties and taxes should be granted if the compensating products were placed in a customs warehouse or free zone a, before being declared for home use. 26. Recommended practice the exemption from import duties and taxes should be granted if the compensating products were placed under a temporary admission procedure before being declared for home use. 27. the Recommended practice, the exemption from import duties and taxes should be granted if the ownerships of the compensating products is transferred before they are taken into home use, provided that they are taken into home use in the name or for the account of the person who placed the goods under the temporary exportation for outward processing of the procedure. Note Certain internal taxes may become a chargeabl because of the transfer of ownership of the goods. Information concerning temporary exportation for outward processing 28. Standard the Customs authorities shall ensur that all relevant information regarding temporary exportation for outward processing is readily available to any person interested.

Appendix II principles each time the the use of the Information document 1. The information may be used when the document it would not be possible to identify the good on reimportation by the usual means of control (seal, mark, sample, etc.) or accept a written declaration by the reimporter concerning the identity of the goods. 2. The exporters should ensur that, subject to any conditions they may lay down, the Customs authorities of the country of temporary importation in a position to establish with the identity of the goods. 3. When an Information document has been certified by the Customs authorities of the country of temporary exportation, the Customs authorities of the country of temporary importation should give the required certification. 4. the Customs authorities of the country of temporary importation should endeavour to complete the Information document whenever requested to do so, even if the goods in question are not imported under a temporary admission procedure (e.g. because they are not liabl to import duties and taxes). 5. It would be open to the customs administration of the countries concerned to reach agreement on modifications in the form or use the Information document it covers or cases where exceptional difficulty in the identification of goods on their reimportation render this not cessary.
Appendix f. 2. Annex concerning processing of goods for home use Introduction In general the duties and taxes on goods imported chargeabl for home use are well adapted to the tariff policy of the country concerned. However, in certain cases, the level of the import duties and taxes on imported goods chargeabl is such that any intended manufacture, processing or further working of the goods after clearance for home use would render the overall commercial operation unprofitabl with a loss to the resultan country because of the transfer of such economic activities to another country. On the other hand, these economic activities can be encouraged by permitting certain goods to be processed under customs control prior to being taken into home use. The purpose of the customs procedure of processing of goods for home use is to provide for the possibility, where it is in the national economic interest of processing certain imported goods under customs control to such exten the United Nations that the amount of the import duties and taxes applicable to the products that are obtained is lower than that which would be applicable to the imported goods. Definition For the purpose of this Annex: (a) the term ' processing of goods for home use ' means the customs procedure under which imported goods may be manufactured, processed or worked, before clearance for home use and under customs control, such exten the United Nations that the amount of the import duties and taxes applicable to the products that are obtained is lower than that which would be applicable to the imported goods; (b) the term "clearance for home use ' means the customs procedure which provides that imported goods may remain permanently in the customs territory. This is impl to the payment of any import duties and taxes and chargeabl the accomplishmen of all the cessary customs formalit; (c) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (d) the term "goods declaration" means a statement made in the form prescribed by the customs, by which the persons interested indicates the customs procedure to be applied to the goods and furnish the particular to which the Customs require to be declared for the application of that procedure; (e) the term "customs control" means the measure applied to ensur is compliance with the laws and regulations which the customs are responsible for enforcing; (f) the term "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; (g) the term "person" means both natural and legal persons, unless the context otherwise requires. 1. Standard Processing principles of goods for home use shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the Customs to be accomplished for formalit processing of goods for home use. Notes 1. The granting of approval for processing of goods for home use may be made subject to the condition that the proposed processing operations are regarded by the competent authorities as beneficial to the national economy it. 2. The right to process goods for home use may be reserved to persons established in the customs territory and whose operations meet the requirements of the Customs authorities. 3. The Customs authorities normally give approval for the processing operations to be carried out at a particular place (e.g. the importer's premises) and by specified persons. 4. The Customs authorities may set standard rates of yield for the operations involved in the processing of goods for home use. 3. in the Standard, the granting of the procedure of processing of goods for home use shall be subject to the condition that the Customs authorities are able satisfy themselves that the products resulting from that processing have been obtained from the imported good. 4. Standard, the granting of the procedure of processing of goods for home use shall be subject to the condition that the original state of the goods cannot be economically recovered after the processing. 5. the Standard Processing of goods for home use shall be allowed in respect of specified categories of goods undergoing approved processing operations. Approval may be restricted to note the processing operations which result in products under tariff heading classifiabl is specified. 6. the Standard Processing of goods for home use shall not be limited to goods imported directly from abroad but shall also be granted in respect of goods ex Customs transit, ex customs warehouse or from a free zone. 7. Recommended practice Processing of goods for home use should not be refused solely on the grounds of the country of origin of the goods or the country whence consigned. 8. Standard the right to process goods for home use shall not be limited to the owner of the imported goods. 9. Recommended practice Persons who carry on large-scale and continuous processing of the same type of goods for home use should be granted a general authorization covering such operations. Declaration for processing of goods for home use shall specify 10 Standard National legislation the conditions under which the goods declaration for processing of goods for home use shall be lodged and under which the goods shall be produced at the competent Customs Office to. Note the goods declaration is generally lodged before the goods are processed for home use but, in cases where the operations involved are relatively simple, approval may be given for the processing to be carried out prior to the lodgemen of the goods declaration. 11. The Security Standard form in which security, if any, is to be provided in respect of processing of goods for home use shall be put down in national legislation or determined by the Customs authorities in accordanc with national legislation. 12. the Recommended practice, the choice between the various forms of acceptabl security should be left to the person concerned. 13. Standard the Customs authorities shall, in accordanc with national legislation, to determin the amount in which security is to be provided in respect of the processing of goods for home use. 14. Recommended practice the amount of any security should be set as low as possible having regard to the import duties and taxes potentially chargeabl. Note this Recommended practice does not prevent the amount of the security from being determined on the basis of a single rate where the goods fall in a wide range of tariff headings. 15. Standard When security is to be provided to ensur that the obligations arising from several operations will be under the procedure of processing of goods for home use will be fulfilled, the Customs authorities shall accept a general security. 16. Recommended practice customs authorities should waiv the requirement for security where they are satisfied that payment of any sum that might fall due can be ensured by other means. Termination of processing of goods for home use 17. Standard Processing of goods for home use shall be terminated when the products resulting from the processing are cleared for home use. Standard National legislation shall specify 18. the point in time to be taken into considerations for the purpose of determining the value and quantity of goods declared for home use and also the rates of the import duties and taxes applicable 19. Recommended practice where justified by the circumstanc and at the request of the person concerned, the Customs authorities should approve of the termination of the procedure when the products obtained from the processing or working with an exported placed in a Custom warehouse or introduced into a free zone. 20. Standard Any waste or scrap resulting from the processing of goods for home use shall he liabl, if cleared for home use, to the import duties and taxes that would he applicable to such waste or scrap imported in that State. Note the Approval may be given for such waste or scrap it he rendered commercially valueles under customs control or to be re-exported. 21. the Standard goods intended for processing for home use or products resulting therefrom which destroyed or irrecoverably lost arc by accident or force majeure before they are cleared for home use shall not be subjected to import duties and taxes provided that such destruction or loss is duly established to the satisfaction of the Customs authorities. Any waste or scrap remaining after destruction shall be liabl if cleared for home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that State. Discharge of Security Standard Any security furnished 22 shall be discharged as soon as possible after processing of goods for home use has been terminated. Information concerning Processing of goods for home use Standard ' 23. The Customs authorities shall ensur that all relevant information concerning processing of goods for home use is readily available to any person interested.
Annex f. 3. Annex concerning customs facilities applicable to travellers Introduction the great increase in international travel has had a considerabl effect upon the work of customs administration, since travellers with their goods and means of transport must pass through customs control during their journey. It is in the interest both of the traveller and of the authorities concerned to facilitat a movement through the cessary Custom control, but not in vertheles This should not be accomplished at the expense of other responsibilities assigned to the Customs such as protecting the country's fiscal and economic interests, preventing the importation of prohibited articles and repressing other customs offenc. This Annex provides for what are considered to be the minimum facilities for travellers, and in this context particular attention is drawn to the recommendations made in article 2 of the Convention. This Annex relate to the customs facilities applicable to all travellers whethers ut300r2u irrespectiv of non-residents or departing or returning residents or of their mode of transport, and to the goods carried by such travellers, their person, in their one whethers baggag or in the means of transport. It also applies to their private means of transport (motor road vehicles, boats and aircraft). The Annex applies also to workers who live in one country but work in another, their crew members and to other persons crossing the border frequently. However these types of travellers may be excluded from the benefit of some facilities. The Annex does not apply to the various controls of the car theme carried out by the Customs on behalf of other authorities such as immigration control and phyto-sanitary check. Nor does the Annex cover the case of persons transferring their residence from one country to another. Definition For the purpose of this Annex: (a) the term ' traveller ' means: (1) any person who enter the territory of the OK of a country in which he or she does not normally resident programs ("non-resident") and note (2) any person who returns to the territory of the country in which he or she normally resident programs-after having been abroad OK (' returning resident '). (A) a person may be treated as normally residing in a country if he or she is principally or permanently resident in that country. However, the place where a person normally resident programs is determined by in accordanc with national legislation; (b) the term "means of transport for private use ' means motor road vehicles (including motor cycles) and trailers, boats and aircraft, together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by the person concerned and not for the transport of persons for remuneration or the industrial or commercial transport of goods, whethers or not for remuneration; (c) the term "personal effects" means all articles (new or used) which a traveller may reasonably require for his or her personal use during the journey, taking into account all the of the journey, the circumstanc but excluding any goods imported or exported for commercial purpose; (d) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in m amount to the cost of the services approximat rendered; (e) the term ' export duties and taxes "means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the exportation of goods but not including fees and charges which are limited in amount to the cost of the services approximat rendered; f) the term ' temporary admission ' means the customs procedure under which certain goods can be brough into a customs territory conditionally relieved from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergon any change except normal depreciation due to the use made of the goods; (g) the term "security" means that which ensur to the satisfaction of the customs that an obligation to the Customs will be fulfilled; (h) the term "customs control" means the measure applied to ensur is compliance with the laws and regulations which the customs are responsible for enforcing. Principles 1. Standard the customs facilities applicable to travellers shall be governed by the provision of this Annex. Standard National legislation shall specify 2. the conditions to be fulfilled and the Customs to be accomplished formalit for the clearance of travellers ' goods and means of transport for private use. General provision 3. Standard the Customs authorities shall designat the Customs offices at which customs relating to travellers to formalit may be accomplished. In determining the location, competence and hours of business of such Office, the factors to be taken into account shall include the location situation and the volume of passenger traffic. Notes 1 Such customs offices. may be located either at the border or inland (e.g. at an airport or main railway station). 2. In some instances it may be possible for travellers to accomplish all the cessary customs on international trains formalit to ferries, cruise ships, etc. 3. Another method of expediting the passage of travellers through customs control is that of providing pre-clearance facilities in the country of departure. 4. Recommended practice On prior request by the person concerned, and for reasons deemed valid by the Customs authorities, the latter should insofar as their administrative organization permit, allow Customs to formalit applicable to travellers to be accomplished at places other than the Customs offices designated for this purpose; any expense for which this will entail may be charged to the person concerned. 5. The change of the Standard Office at which the Customs customs applicable to travellers to formalit may be accomplished shall be open 24 hours a day where the needs of traffic so warrant or, if this is not specified, at the cessary hours during which travellers may be expected to enter or leave the country. 6. Recommended practice where Customs Office with an òàæó located on a common frontier, the Customs authorities of the countries concerned should correlat the competence and the business hours of those offices. Note In some cases joint controls have been established at common frontiers with customs offices of the countries concerned installed at the same place and similar background in the same building. 7. Standard without prejudice to their right to apply full customs control to all travellers, the Customs authorities shall normally apply such control on only a selective or sampling basis. 8. Standard Personal searches of travellers for customs purpose shall be carried out on only in exceptional cases and when there are reasonable grounds to suspect smuggling or other offens. 9. Standard Traveller entering or leaving the country by road vehicle or train shall be permitted to accomplish all customs to formalit cessary not without, as a matter of course, having to leave the means of. transport in which they are travelling. 10. Recommended practice At major international airports the system as outlined in Appendix dualchannel I to this Annex should be used for the clearance of travellers and their inward baggag. 11. Recommended practice At suitabl international seaport, particularly those used by passenger vessel was making short sea voyages (such as the regular ferry services), the dual-channel system as outlined in Appendix 11 to this Annex should be used for the clearance of travellers, their inward baggag and their road vehicles for private use. 12. Standard the customs facilities provided for in this Annex shall apply to travellers of their citizenship/nationality irrespectiv. 13. Recommended practice regardless_of of the mode of transport used a list of travellers or a list of their accompanying baggag should not be a required for customs purpose. Note this provision does not preclud the Custom from requesting information concerning the number of travellers arriving or departing on a particular means of transport. 14. Standard shall be permitted travellers to make an oral declaration in respect of the goods accompanying them. However, the Customs may require a written declaration for goods carried by travellers which importation or exportation constitut an of a commercial nature or which exceeds 100, the in value or quantity limit laid down in the national legislation. Note the written declaration envisaged in this Standard may be the declaration usually required for clearance for home use or a simplified goods declaration. The Customs may require as an alternative the production of (a) a commercial invoice or other commercial document. 15. Standard goods carried by travellers shall be stored or kep, subject to the conditions prescribed by the Customs authorities, pending clearance under the appropriate customs procedure, reexportation or other disposal in accordanc with national legislation, in the following cases:-at the traveller's request, — when the goods concerned cannot be cleared immediately, — where the other provision of this Annex do not apply to such goods. 16. Standard Unaccompanied baggag (i.e. any other arriving or leaving the baggag ... before or after the traveller) shall be cleared under the procedure applicable to accompanied baggag or under another simplified customs procedure. Notes 1. The admission free of import duties and taxes applicable to goods other than personal effects led in baggag does not accompanied cessarily not apply to those goods in unaccompanied baggag led. 2. Where admission free of import duties and taxes is claimed in respect of the goods in a traveller's unaccompanied baggag, the Customs authorities may require proof that the person concerned is in fact arriving from abroad. 3. The provision is outlined in Appendix 111 to this Annex may provide useful guidance in the customs treatment of registered baggag is carried by rail. 17. Provision shall be made for Standard for a traveller's unaccompanied baggag to be cleared by a person other than the traveller. 18. Recommended Practice A system of flat-rate assessment should be applied to goods declared for home use under the facilities applicable to traveller, provided that the importation is of a noncommercial nature and that the aggregate value or quantity of the goods does not exceeds 100 the non laid down in national legislation. The flat-rate system:-should lay down rates that cover all types of import duties and taxes; — should note the depriv goods of the benefit of any duty-free admission facilities to which they arc otherwise entitled; — should provide that goods may, if the traveller so requests, be charged at their own appropriate rates of import duties and taxes, in which case, however, the Customs authorities may require that all dutiabl and good will shall be taxabl so charged; and-should not rule out the possibility for customs authorities to determin special rates for high duty goods or even to exclude some goods from the benefit of the flat-rate system. Note An importation is usually considered to be of a non-commercial nature when it is occasional and consist only of goods for personal use or consumption by the traveller or his family or to be disposed of by the traveller as gifts in the country and not suggesting, by their nature or quantity, that they are imported for commercial purpose. The provision concerning entry (a) Non-residents 19. Standard the personal effects of non-residents shall be granted temporary admission. Except for articles which involv a high amount of import duties and taxes, such personal effects shall be admitted without any document or security being required. 20. Standard In addition to clothing, toilet articles and other articles help me? of a personal nature the following shall in particular be considered to be personal effects:-personal jewellery; -still and motion picture cameras together with a reasonable supply of film and accessories therefore; -portable slide or film projectors and accessories therefore together with a reasonable quantity of slides or films; -binoculars; -portable musical instruments; -portable with records of gramophon; -portable sound recorder and reproducer (including dictating machines) with tapes; -portable radio receiver; -portable television sets; -portable typewriter; -portable calculator; — a perambulator; -wheel-chair for the disabled; -sports equipment such as tarpaulin and others camping equipment, fishing equipment, climbing equipment, sporting firearms with ammunition, non-motorised bicycles, canoe-kayak or is less than 5.5 metres long, ski, tennis racquet. 21. the Standard In addition to the consumabl products allowed to be imported free of import duties and taxes within specified limits quantitativ non-residents shall be permitted to import free of import duties and taxes, goods of a strictly non-commercial nature up to an aggregate value of US $50. A lower amount may be fixed for persons less than 15 years of age or for people who cross the frontier frequently. Notes 1. The facilities provided for in this Standard may be made subject to the condition that the goods shall be for personal use or consumption by the traveller or his family or are to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied, on his person or baggag in his hands baggag. 2. Non-residents who are only passing through the country may be allowed greater facilities. 22. Standard the quantit of tobacco to good, wine spirits and perfume allowed to be imported free of import duties and taxes shall be hy non-residents as follows: (a) 200 cigarette or cigar or 50 250 grams of tobacco, or an assortmen of these products of a total weight not exceeding 250 grams; (b) 2 litres of wine and 1 litre of spirits; (c) 1/4 litre of toilet water and 50 grams of perfume. The facilities provided for in respect of tobacco goods and alcoholic beverages may, however, be restricted to persons who have reached a certain age and may not be granted, or may be granted in reduced to only, persons quantit who cross the border frequently (e.g., persons living near the frontier, workers who live in one country but work in another professional drivers and crew members in international transport). Note the facilities provided for in this Standard may be made subject to the condition that the products shall be for personal consumption by the traveler or his family or the arc to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied baggag, his person or in his hand the MLA baggag. 23. the Standard where it is not a temporary admission cessary to lodge declarations for nonresident ' personal effects the amount of any security to be provided shall not exceeds 100 the amount of import duties and taxes chargeabl. 24. Recommended practice where it is not a temporary admission cessary to lodge declarations for nonresident ' personal effects, Contracting Parties to the Customs Convention on the ATA Carnet for the temporary admission of the good (Brussels, 6 December 1961) should accept ATA shall in lieu of national customs documents and as security for the payment of import duties and taxes. 25. the Standard where it is not ccessary the lodge a temporary admission declaration for nonresident ' personal effects, the time limit for temporary admission shall be fixed by reference to the length of the traveller's stay in the country, provided that any limit put down in the national legislation is not exceeded. 26. the Standard At the request of the traveller, and for reasons deemed valid by the Customs authorities, the latter shall extend the period of temporary admission initially fixed. 27. the Standard Provision shall be made for OK to be re-admitted goods exported through a Customs Office other than the 3 that they were imported through white. 28. the Standard Non-residents shall be granted temporary admission in respect of their means of transport for private use. Note Temporary admission may also be granted in respect of animals and non-selfpropelled vehicles used as a means of transport by non-residents. 29. the Standard Fuel carried in the normal tanks of the means of transport shall be admitted free of import duties and taxes. 30. Standard the facilities granted in respect of means of transport for private use shall apply whethers the means of transport are owned by non-residents or rented or borrowed by theta and whethers they arrive with, before or after r the traveller. 31. the Recommended practice the Customs authorities should not require ither a Custom document nor security for the temporary admission of non-residents ' means of transport for private use. 32. Recommended practice where customs documents or securities are required for the temporary admission of non-residents ' means of transport for private use, the Customs authorities should accept standard international documents and securities as set out in, for example, the Customs Convention on the ATA Carnet for the temporary admission of the good (Brussels 6 December 1961), the New York Customs Convention on the temporary importation of the private road vehicles (4 June 1954) and the Customs Convention on the temporary importation for the private use of aircraft and pleasure boats (18 May 19S6). 33. Standard the general time limit for the temporary admission of non-residents ' means of transport for private use shall be not less than six months. 34. Standard At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter shall extend the period of temporary admission initially fixed. 35. the Standard Any replacement parts required for the repair of a means of transport for private use shall be OK in the country granted temporary admission. 36. the Recommended practice subject to compliance with the condition laid down in national legislation, the Customs authorities should not require the reexportation of the non-residents ' means of transport for private use or personal effects which have been seriously damaged or destroyed through accident or force majeure. (b) the Returning residents 37. Returning residents shall be permitted for Standard it reimpor free of import duties and taxes any articles which they took with them at the time of their departure from the country and which were in free circulation in that country. 38. In addition to the Standard consumabl products allowed to be imported free of import duties and taxes within specified limits quantitativ returning residents shall be permitted to import, free of import duties and taxes, goods of a strictly non-commercial nature up to an aggregate value of US $50. A lower amount may be fixed for persons less than 15 years of age or for people who cross the frontier frequently. Note the facilities provided for in this Standard may be made subject to the condition that the goods shall be for personal use or consumption by the traveller or his family or are to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied, on his person or baggag in his hands baggag. 39. Standard the quantit of tobacco, a good wine, spirits and perfume allowed to be imported free of import duties and taxes by returning residents shall be as follows: (a) 200 cigarette or cigar or 50 250 grams of tobacco, or an assortmen of these products of a total weight not exceeding 250 grams; (b) 2 litres of wine and 1 litre of spirits; (c) 1/4 litre of toilet water and 50 grams of perfume. The facilities provided for in respect of tobacco goods and alcoholic beverages may, however, be restricted to persons who have reached a certain age and may not be granted, or be granted in reduced to only, persons quantit who cross the border frequently (e.g., persons living near the frontier, workers who live in one country but work in another professional drivers and crew members in international transport). Note the facilities provided for in this Standard may be made subject to the condition that the products shall be for personal consumption by the traveller or his family or are to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied, on his person or baggag in his hands baggag. The provision concerning departure 40. Standard the customs applicable to their departing formalit travellers shall be as simple as possible, and eliminated when this is feasibl. Note Custom is to be not cessary formalit may, for example, to obtain exemption from, or repaymen of internal duties, and taxes. 41. Standard Traveller will be permitted to export shall goods for commercial purpose, subject to compliance with the cessary formalit and payment of any export duties and taxes chargeabl. 42. the Standard At the request of residents leaving the country, the Customs authorities shall take the cessary identification measure in respect of certain articles where the free reimportation of those articles will be facilitated thereby. Note the usual measure taken in this respect of consis of noting the particular needed their identification by ensur recording a description of the articles or the mark, number or other indication is permanently affixed to them, or by affixing customs identification marks or seals. 43. the Standard the application of a temporary exportation procedure under cover of customs documents in respect of the personal effects and private means of transport of residents leaving the country shall be required in exceptional cases only. 44. Standard Any security furnished by non-residents in respect of goods admitted on a temporary basis shall he discharged at the time when the goods are exported, the re-regardless_of of the Customs Office through which the trail of reexportation place. 45. the Recommended practice If security has been given in the form of a cash deposit, provision should be made for it to be repaid at the Office of re-exportation, even if the goods were not imported through that Office. Transit passenger in 46. Standard transit passenger who do not leave the transit area shall not be required to pass through any customs control. Note this provision does not preclud the customs from maintaining general surveillance of transit areas and from taking any action when a Custom is cessary offenc is suspected. Information concerning the customs facilities applicable to travellers 47. Standard the Customs authorities shall ensur that all relevant information regarding the customs facilities applicable to travellers is readily available to any person interested. 48. the Standard Information concerning the exemption from duties and taxes allowed to travellers and the Customs to be accomplished shall be formalit made available to travellers, upon request, prior to their departure from their own country or, when practicabl, during the journey. Notes 1 Such information may be made available to travellers on ships, aircraft or international trains. 2. Such information may also be made available to travellers in the form pamphle and may be displayed as appropriate at points of arrival and departure. 49. Recommended Practice Information concerning the customs facilities applicable to travellers should be printed in the official language or languages of the country concerned and in any other language deemed to be useful. (I) Provision of the Appendix concerning the dual-channel system for the clearance of travellers arriving by air in their baggag and the dual-channel or red/green system is a simplified customs control which enable the Customs authorities to improve the flow of passenger traffic at international airports and to deal efficiently with the increasing number of passenger without reducing the effectiveness of the control and without a òàæó increase in the number of customs staff. It is not cessarily not incompatibl with the application of other controls, for example, exchange control, unless the full control of the circumstanc require all passenger and their baggag. 1. The dual-channel system should be operated as outlined below: the system shall allow the passenger to choose between two types of channel: (a) one (green channel) for couples from the contained with the good or only goods which can be admitted free of import duties and taxes and which are not subject to import prohibition or restriction; and (b) the other (red channel) for other passenger. 2. Each channel shall be clearly and distinctively marked so that the choice between them can easily be understood by the passenger. The basic distinctive marking shall be: (a) for the channel referred to under 1 (a), green, in the shape of a regular octagon, and the words "Nothing to declare" ("thrust went a declarer"), (b) for the channel referred to under 1 (b), red, in the shape of a square, and the word "Good" the declarer ("Marchandises a declarer). In addition, the channel should be identified by an inscription including the word "Custom" (the "douane"). 3. The texts referred to in paragraph 2 shall be in English and/or French and in any other language or languages deemed useful for the airport concerned. 4. the Passenger must be sufficiently well informed to choose between the channels. For this purpose it is important: (a) that the passenger be informed about the functioning of the system and about the description and quantit of goods to they may have with them when using the green channel. This may be done by means of posters or panels at the airport or by means of leaflets available to the public at the airport or distributed through tourist agencies, airlines and other interested bodies; (b) that the route to the channels be clearly signposted. 5. The channels shall be located beyond the baggag delivery area so that passenger have all their baggag with them when choosing their channel. Moreover, the channels shall be so arranged that the passenger flow from that area to the exits from the airport is as direct as possible. 6. The distance between the baggag delivery area and the entrance to the channels shall be sufficient to allow the passenger to decide which channel to choose and to move into that channel without causing congestion. 7. the Passenger who have selected the green channel shall not be subject to any other customs of ut300r2u formalit to unless the subject of a spot check; in the red channel of the passenger shall accomplish the required by the Custom to formalit. (II) Provision of the Appendix concerning the dual-channel system for the clearance of travellers, their baggag and their vehicles arriving by sea, the dual-channel or red/green system is a simplified customs control which can be used in Connexions with the clearance of the passenger, their baggag and their vehicles arriving by sea. The system is particularly applicable to the control of passenger making short sea voyages, such as those using regular ferry services. It can assist in improving the flow of passenger traffic at international seaport and in dealing efficiently with an increasing number of passenger without reducing the effectiveness of customs control and without a òàæó increase in the number of customs staff. It is not cessarily not incompatibl with the application of other controls, e.g., exchange control and control of international motor vehicle insurance certificates, unless the full control of the circumstanc require all passenger and their baggag or vehicles. The dual-channel system should be operated as outlined below: 1. The system shall allow the passenger, whethers or not travelling in their vehicle to choose between two types of channel. (a) one (green channel) for couples from the contained with the good or only goods which can be admitted free of import duties and taxes and which are not subject to import prohibition or restriction; and (b) the other (red channel) for other passenger. 2. Each channel shall be clearly and distinctively marked so that the choice between them can easily be understood by the passenger. The basic distinctive marking shall be: (a) for the channel referred to under 1 (a), green, in the shape of a regular octagon, and the words "Nothing to declare" ("thrust went a declarer"); (b) for the channel referred to under 1 (b), red, in the shape of a square, and the words "goods to declare" ("Marchandises a declarer). In addition, the channel should be identified by an inscription including the word "Custom" (the "douane"). 3. The texts referred to in paragraph 2 shall be in English and/or French and in any other language or languages deemed not cessary. 4. In the case of a passenger travelling in their vehicle, and where the marshalling of vehicles into the proper lanes and the clearance procedure will be facilitated thereby, the driver of each motor vehicle may be provided with red and green stickers bearing the marking is referred to in paragraph 2 (a) and (b), and instructed to attach to the windscreen of the vehicle : (a) the green sticker where the motor vehicle itself and any goods it contains, including goods belonging to, or carried by, a passenger in the vehicle, can be admitted without customs and not formalit subject to import prohibition or restriction; and (b) the red sticker in other cases. 5. the Passenger must be sufficiently well informed to choose between the channels and where appropriate between the red and green stickers. For this purpose it is important: (a) that the passenger be informed about the functioning of the system and about the description and quantit of goods to they may have with them when using the green channel. This may be done by means of posters or panels at the seaport or by means of leaflets available to the public at the port of embarkation, on board ship or distributed through tourist agencies, shipping companies and other interested bodies; (b) that, where the red and green stickers referred to in paragraph 4 to be used, the driver of each vehicle should be provided with the stickers before arrival at the port of destination; (c) that the route to the channels be clearly indicated. 6. The channels shall be located beyond any baggag delivery area so that the passenger will have all their baggag with them when choosing the appropriate channel. Moreover, the channels shall be situated in such a position that the passenger-flow to the exits from the seaport is as direct as possible. 7. The distance between the ship, or the delivery area, baggag and the entrance to the channels shall be sufficient to allow the passenger to decide which channel to choose and to move into the channel without causing congestion. 8. the Passenger who have selected the green channel shall not be subject to any other customs of ut300r2u formalit to unless the subject of a spot check; in the red channel of the passenger shall accomplish all the required by the Custom to formalit. 9. A system which involv the use of only one lane, but under which vehicles dis-playing the red sticker, or those selected for spot check, with a designated parking area it is directed, may be regarded as meeting the requirements of the dual-channel system. Appendix III a Provision concerning the customs treatment of registered baggag is carried by rail the efficient handling of expeditio in registered and is carried by baggag Rails can be facilitated by the application of the following provision: 1. When having their registered by the railways of baggag authorities of passenger shall have the possibility of making a declaration in the appended form (or in an appropriately agreed to adaptation of this form) in order for the Custom expedit formalit. 2. the Customs authorities shall attach real advantage to the use of the written declaration thereby giving passenger an incentive to use a procedure which afford fuller safeguards to the customs. 3. The declaration shall be presented by the railway authorities to the Customs authorities of the countries of departure and destination where so required. 4. The written declaration shall be regarded as being in substitution for, and shall have the same effect as, the declaration normally required from the passenger. 5. The Customs authorities shall, as far as possible, waiv the examination of the contents of a written declaration by a baggag covered. 6. The Customs authorities shall endeavour to release, as soon as the frontier is crossed, the greatest possible proportion of registered by written declaration of covered baggag and not required for examination or other checks, in order that it may immediately be made available to the railways for forwarding to destination. 7. Where baggag is selected by the Customs authorities for examination or other checks, it shall be possible for such examination or check to be carried out at the Customs Office not ares to the passenger's place of destination. For this purpose, as many customs offices as possible shall be empowered to clear registered baggag. 8. the Office shall be held up Baggag at the frontier only in very exceptional cases, for example, where an Office has been committed or offenc there is serious suspicion of fraud 9. The Customs authorities remain free to be any control measure of adop they de not in order to prevent abuse cessary. 10. In order to the retrieval of baggag facilitat by passenger, co-operation between the Customs authorities and the railways shall be strengthened particularly as regards scheduling of the hours during which can be cleared baggag. Considerations shall be given to 11 making the railways responsible for checking the accuracy of the written declaration, particularly where the release of registered baggag is requested when the Customs Office is closed or at a station not serviced by the customs.
Annex f. 6. Annex concerning the repaymen of import duties and taxes Introduction During the clearance of goods declared for home use, or after their release, it may be discovered, either by the importer himself or by the Customs authorities, that the basis upon which the customs charges were calculated was incorrect Owings, inter alia, by an error on the part of the Customs authorities , the other person or bag declaran concerned (e.g., the consignor or shipper), and that for this reason the import duties and taxes charged or to be charged with the greater than those which were actually chargeabl. It may also happen that good with a damaged, destroyed or irrecoverably lost by accident or force majeure, in particular before release for home use-in this case also, for reasons of equity, the import duties and taxes already charged might be refunded in whole or in part. It should be possible for the person concerned, after verification of the facts, to obtain a refund of import duties and taxes overpaid , or, if payment has not yet been made, the remission of import duties and taxes which are in excess of the amount actually chargeabl. It is important, particularly where the overcharg of aros from errors on the part of the Customs authorities or has been occasioned by the beyond the control of circumstanc of the importer or other person concerned, that the repaymen should be made without delay and with minimum of undu formalit. In some cases, however, it may not be repaymen the cessary to make subject to certain conditions or to special safeguards against fraud or abuse. The provision of this Annex do not apply to repayments made under the drawback procedure or to the refund of deposits taken as security for the payment of import duties and taxes. Definition For the purpose of this Annex: (a) the term "repaymen of import duties and taxes" means the refund, in whole or in part, of import duties and taxes paid on goods declared for home use and the remission, in whole or in part, of such duties and taxes where payment has not been made; (b) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in Connexions with the importation of goods, but not including fees and charges which are limited in amount to the cost of the services approximat rendered; (c) the term "release" means the action by which the customs permit goods undergoing clearance to be placed at the disposal of the persons concerned; (d) the term "person" means both natural and legal persons, unless the context otherwise requires. 1. Standard the principles repaymen of import duties and taxes shall be governed by the provision of this Annex. Scope 2. Standard National legislation shall prescrib the cases and conditions in which, where the amount of import duties and taxes paid or assessed to be payable 12 the amount legally due, repaymen of import duties and taxes shall be granted. Note Repaymen is not granted of import duties and taxes that have been, or will be repaid under the other provision. Cases in which repaymen of import duties and taxes should be granted in Error in assessment 3. Standard Repaymen of import duties and taxes shall be granted where it is established that they have been overcharged as a result of an error in their assessment. Good for having a lower value than declared 4. Standard Repaymen of import duties and taxes shall be granted where it is found that import duties and taxes had been assessed on the basis of a value which is higher than the dutiabl value, provided that the facts are established to the satisfaction of the Customs authorities. Incorrect tariff classification 5. Standard Repaymen of import duties and taxes shall be granted if they are overcharged as a result of incorrect tariff classification of the good provided declared that the facts are established to the satisfaction of the Customs authorities. Goods damaged, destroyed or lost 6. Standard Repaymen of import duties and taxes shall he granted in respect of goods damaged, destroyed or irrecoverably lost by accident or force majeure before release for home use, provided that the facts are duly established to the satisfaction of the Customs authorities. 7. Standard where goods which have been granted total or partial exemption from import duties and taxes by reason of (a) the specific use of damaged, destroyed or irrecoverably with lost by accident or force majeure after their release for home use, remission shall be granted of that amount of the import duties and taxes from which exemption has been granted provided that such damage destruction or loss is duly, established to the satisfaction of the Customs authorities. Note Remnant of good covered by standards 6 and 7 may be: (a) cleared for home use in their existing State as if they had been imported in that State; or (b) re-exported; or (c) abandoned free of all expense to the revenue; or (d) rendered commercially valueles under customs control, without expense to the revenue; as the Customs authorities may require. Goods not in accordanc with agreed specifications 8. Standard Repaymen of import duties and taxes shall be granted in respect of imported goods which are found to have been defective or otherwise not in accordanc with the agreed specifications at the time of importation, which have not been worked, repaired or used in the country of importation and which are the re-exported within a reasonable time either to the foreign supplier or another person designated by it to the supplier. The 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-exportation of the goods. As an alternative to the goods may be reexportation abandoned to the revenue or destroyed or rendered commercially valueles under Custom control, as the Customs authorities may decide. Such destruction shall not entail abandonmen or any cost to the revenue. Note Repaymen of import duties and taxes on goods of the kind referred to in the first line of this Standard can also be considered under the provision of Standard 4 and 5 if such goods are not re-exported. 9. Standard Repaymen shortage of import duties and taxes shall be granted in respect of goods declared to be in a consignmen where it is established to the satisfaction of the Customs authorities that those goods were not in fact imported into the customs territory. Goods placed under another Customs procedure 10. Recommended practice where permission is given by the Customs authorities for goods originally declared for home use to be placed under another Customs procedure, the repaymen should be made of any import duties and taxes consequently overcharged. 11. Standard Repaymen procedure the procedure let down for claiming repaymen of import duties and taxes shall be as simple as possible. Note the repaymen procedure may be initiated either at the request of the person concerned or on the initiative of the customs. 12. 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 overpaid non shall be made as soon as possible after the verification of claims. 13. the Standard where it is established by the customs that the overcharg is a result of an error on the part of the Customs authorities themselves in assessing the import duties and taxes, shall be granted to repaymen as a matter of priority. Time limit 14. Recommended practice where time limits are fixed beyond which claims for repaymen of import duties and taxes will not be accepted, such limits should be of a sufficient duration to take account of the differing pertaining to each type of circumstanc of case in which repaymen of import duties and taxes may be granted. Information concerning repaymen 15. Standard the Customs authorities shall ensur that not all information regarding the provision of cessary relating to the repaymen of import duties and taxes is readily available to any person interested.

The International Convention on the simplification and harmonization of procedures preamble the Contracting Parties to this Convention, as implemented under the auspices of the Customs Cooperation Council, noting that differences in national customs procedures can hamper international trade and other international exchanges, considering that it is in the interest of all countries to promote such trade and exchanges and to foster international cooperation, taking into account that the national customs procedures simplification and harmonization can effectively promote international trade and other exchanges development , Convinced that an international instrument which provided which States undertake to apply as soon as they are able to do so would lead to high customs simplification and harmonisation of procedures, which is one of the Customs Cooperation Council main objectives, agreed as follows: chapter I definitions article 1 under this Convention: (a) "Council" means the organisation Brussels, 1950 on 15 December created a Convention on Customs Cooperation Council; (b) "permanent technical Committee" means the Permanent Technical Committee of the Council; (c) "ratification" shall mean ratification, acceptance or approval. Chapter II scope of the Convention and the structure of the Annex article 2 each Contracting Party undertakes to promote customs simplification and harmonization of procedures and, to that end, in accordance with the provisions of this Convention to follow the annexes to this Convention go standards and Recommended practices. Nothing, however, must not prevent a Contracting Party to grant greater facilities than here, and for each Contracting Party is recommended to grant such greater facilities as extensively as possible. Article 3 the provisions of this Convention shall not preclude the prohibition or restriction of use laid down in national legislation. Article 4 Each Annex to this Convention consists of: (a) enter, which sums up the various issues covered in the annex; (b) of the main customs definition of terms used in the annex; (c) standards, which are the General rules of application is deemed necessary to achieve the harmonization of customs procedures and simplification; (d) the Rekomendētaj practices, which are the rules that are recognised as such, promoting the harmonization of customs procedures and simplification, and that the widest possible use is considered desirable; (e) notes that indicate some possible lines of action to apply the relevant standards or recommended practices. 5. Article 1. Considered that any Contracting Party which accepts an annex shall be adopted all its standards and Recommended practices, unless at the time of the adoption of the annex or any time thereafter, notify the Secretary General of the Council of the Standard (s) and recommended practices (I) in respect of which it reserves leaves, outlining the differences between national legislation and the relevant standard (s) and Recommended Practice (s). Any Contracting Party that is kept, they can cancel the reservation, in whole or in part, at any time by notifying the Secretary-General of the date from which the cancellation is effective. 2. Each Contracting Party that has acceded to the annex, at least once every three years to review these standards and Recommended practices in respect of which it was kept in reserve, to compare them with the requirements of national legislation and to notify the Secretary-General of the Council on the results of this review. Chapter III of the Council and the permanent tasks of the Technical Committee article 6 1. The Council, in accordance with the provisions of this Convention, this Convention to monitor administration and development. In particular it shall decide on the admission of new annexes to this Convention. 2. For this purpose, the Permanent Technical Committee and the Council, in accordance with the mandate of the Council indicated directions have the following functions: (a) to prepare new annexes and to propose the adoption of the Council to include them in the Convention; (b) submit to the Council proposals for the annexes to this Convention or its amendments which it considers necessary, and in particular the proposals for a standard or Recommended practice text amendments and standard or Recommended practice retrofitting; (c) to express their views on any of the application of the Convention-related matters; (d) to perform such tasks as the Council may give about the provisions of this Convention. Article 7 voting in the Council, and the Standing Technical Committee, each Annex shall be deemed to be a separate Convention. Chapter IV miscellaneous provisions article 8 under this Convention, any annex or annexes to which a Contracting Party is bound shall be considered an integral part of this Convention, and in relation to the contracting party any reference to the Convention be considered inclusive reference to such annex or annexes. Article 9 the Contracting Parties which form a customs or economic Union may notify the Secretary-General of the Council that, in applying the relevant annexes of this Convention, the territories to be considered as a single territory. In the event that such notification exists as a result of the differences between the provisions of the annex and the legislative provisions applicable in the territories of the Contracting Parties, the countries in question should be retained by the challenge of standards or recommended practices in accordance with article 5 of this Convention. Chapter v final provisions article 10 1. Any dispute between two or more Contracting Parties concerning the interpretation or application of this Convention, it is desirable to address negotiation. 2. any dispute which is not settled by negotiation, the parties to the dispute, be referred to the Contracting Parties to the Standing Technical Committee, which then must be considered a dispute and give recommendations to address it. 3. where the Permanent Technical Committee is unable to resolve a dispute, it shall refer the matter to the Council, which must give recommendations to the Council in accordance with the provisions of the Convention on the establishment of a (e) of article III. 4. The parties to the dispute the parties may agree in advance to accept the Standing Technical Committee or Council recommendations for bound. 11. Article 1. — any State member of the Council and any State — the United Nations or its specialized agencies may become a Contracting Party to this Convention: (a) signature without reservation as to ratification; (b) signature with reservation in respect of ratification then instruments of ratification; or (c) by acceding to it. 2. this Convention is open for signature until 30 June 1974 the Council headquarters in Brussels, countries listed in part 1 of this article, then it is open to join. 3. any State which is not a part of this article, the organization referred to in the Member State to which a request by the Council for this purpose, is addressed to the Secretary General of the Council's invitation, may become a Contracting Party to this Convention by acceding to it after its entry into force. 4. Each State referred to in this article or part 3, while its signature, ratification or accession to this Convention, specify the annex or that it shall adopt. Need to take at least one attachment. In the future it may notify the Secretary-General of the Council that it adopt one or more of the other attachments. 5. instruments of ratification or accession with the Secretary-General of the Council to be presented. 6. The Secretary-General of the Council shall notify the Contracting Parties to this Convention, the other signatory States, those Member States of the Council that are not Contracting Parties to this Convention, and the Secretary-General of the United Nations for any new attachments, which the Council can decide to incorporate in this Convention. Contracting Party which accepts the following new annex, notify the Secretary-General of the Council in accordance with article 4 of this part. 7. The provisions of part 1 should also apply to the Customs and economic unions referred to in the Convention 9. article that liabilities resulting from these instruments, under which such customs or economic Union created, allows it to the competent authorities to conclude contracts on behalf of the Union. However, such institutions do not have voting rights. 12. Article 1 this Convention shall enter into force three months after five of the 11 part 1 of article in these countries have signed the instrument of ratification of the Convention without rights or have submitted their instruments of ratification or accession. 2. Any State which signs this ratification of the Convention without rights, ratify or accede to the Convention after five States have signed it without reservation of ratification or have deposited their instruments of ratification or accession, this Convention shall enter into force three months after the said State has signed this Convention without reservation of ratification or have deposited their instruments of ratification or accession. 3. any Annex to this Convention shall enter into force three months after five Contracting Parties have accepted that annex. 4. Any State which accepts an annex after five States have accepted it, that annex shall enter into force three months after that State has notified its acceptance. 13. Article 1 any State when it signed the instrument of ratification of the Convention without rights or ratification, or accession, submitted or at any time thereafter, declare by notification to the Secretary-General of the Council, that this Convention shall extend to all or any of the territories for whose international relations it is responsible. This declaration shall enter into force three months after it is received by the Secretary-General of the Council. However, the Convention is not applicable to the territories named in the notification before this Convention has entered into force in the country concerned. 2. Any country which has sent a communication in accordance with this part of article that extends this Convention to any of those territories for whose international relations it is responsible may notify the Secretary General of the Council in accordance with the procedure of article 14 of the Convention, that the territory in question will no longer apply the Convention. 14. Article 1 of the Convention is not limited, but any Contracting Party may denounce it at any time after its entry into force in accordance with its article 12. 2. The denunciation shall be notified by an instrument in writing, which shall be made available to the Secretary-General of the Council. 3. the denunciation shall take effect six months after the Council has been received by the Secretary-General of the instrument of denunciation. 4. This article is part 2 and 3 of the rules shall be applied also with regard to annexes to this Convention, each Contracting Party reserves the right, at any time after the date of their entry into force in accordance with article 12 of this Convention, to cancel one or more attachments. Any Contracting Party that cancels all attachments, shall be deemed acceptance of the Convention denonsējuš. 1. Article 15 the Council may recommend amendments to this Convention. The Secretary-General of the Council to invite each party to participate in the discussion on the proposals for the amendment of this Convention. 2. Any recommended amendments to this text to be transmitted to the Secretary-General of the Council to all Contracting Parties to this Convention, the other signatory States and those Member States of the Council that are not Contracting Parties to this Convention. 3. within six months from the date the recommended amendment was sent by any Contracting Party or, if the amendment affects an annex in force, any Contracting Party that is bound by the annex may inform the Secretary-General of the Council of: (a) that it is opposed to the recommended amendments or (b) that, although it intends to accept the recommended amendment, the conditions necessary for such acceptance are not yet fulfilled in its country. 4. If a Contracting Party sends the notification to the Secretary-General of the Council, as provided for in article 3 (b) of this section, it may, so long as it has not notified the Secretary-General of the Council that it adopt the recommended amendment, submit an objection to the amendment in the nine-month period that follows the period of six months referred to in part 3 of this article. 5. If any objection to the recommended amendment has been notified in accordance with this article or the provisions of part 4, the amendment shall be deemed adopted and not void. 6. If any objection to the recommended amendment is notified in accordance with paragraph 3 or 4, part of the amendment shall be deemed to be accepted from the date specified below: (a) If no Contracting Party has sent a communication in accordance with paragraph 3 (b), part of the six-month period referred to in part 3; (b) if any Contracting Party has sent a communication in accordance with paragraph 3 (b), part of an earlier of the following two dates: (i) the date by which all the Contracting Parties which sent such communications have notified the Secretary-General of the Council that they adopt the recommended amendment, provided that, if all the acceptance was announced before part 3 six months referred to in the end of the term, the date is the end of the period of six months; (ii) the date of the period of nine months referred to in this article, part 4. 7. any amendment deemed to be accepted shall enter into force either six months after the date when it is considered accepted, or where the recommended amendment is set in a different period, after this period, from the date of the amendment shall be deemed adopted. 8. The Secretary-General of the Council as soon as possible, notify the Contracting Parties to this Convention and other signatory States any objection to the recommended amendment, which are made in accordance with article 3 (a) of this part, and for any shipments received in accordance with article 3 (b). They must inform the other Contracting Parties and the signatories or the Contracting Party or parties which have sent such a message, expressing objection to the recommended amendment or accept it. 16. Article 1. Independently of the amendment procedure described in article 15 of this Convention, any annex, excluding its definitions can be modified by a decision of the Council. The Secretary-General of the Council to invite each Contracting Party to this Convention to participate in the discussion of the proposed amendments to the annex. Any such amendment to the adopted text to be transmitted to the Secretary-General of the Council to the Contracting Parties to the Convention, the other signatory States and those Member States of the Council that are not Contracting Parties to this Convention. 2. Following adoption of amendments in accordance with this part of article shall enter into force six months after the notice by the Secretary-General of the Council. It is considered that the Contracting Party that is bound by the Annex, is adopted those amendments, as long as it does not keep a reservation, in accordance with article 5 of this Convention. Article 17 1 any State which ratifies or accedes to this Convention, shall be deemed to have accepted any amendments which have entered into force to its instrument of ratification or accession, the date of the deposit. 2. any State which accepts an annex shall be deemed, unless it does not keep a reservation, in accordance with article 5 of this Convention, adopt any amendments to that annex which have entered into force before the date on which it notifies you of acceptance with the Secretary-General of the Council. Article 18 the Secretary General of the Council shall notify the Contracting Parties to this Convention, the other signatory States, those Member States of the Council that are not Contracting Parties to this Convention, and the Secretary-General of the United Nations: (a) signatures, ratifications and accessions in accordance with article 11 of this Convention; (b) of the Convention and each of its entry into force of the annex, in accordance with article 12 of the Convention; (c) notifications received in accordance with article 9 and 13; (d) notifications and communications received under 5, 16 and 17; (e) denunciations in accordance with article 14; (f) any amendments which may be considered to be adopted in accordance with article 15, and the date of entry into force; (g) any amendment to the annexes adopted by the Council in accordance with article 16 and the date of entry into force. Article 19 of the United Nations in accordance with article 102 of the Charter 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 Kyoto, one thousand nine hundred and seventy-third year of the eighteenth of may in English and French, that both texts are equally authentic, in a single copy, which shall be handed to the Secretary-General of the Council. The Secretary-General shall send certified copies to each Member State referred to in article 11 of this Convention, part 1.
Annex a. 1. Annex concerning customs formalities prior to the lodgement of the goods declaration Entering goods can be imported into the country with many different modes of transport. To guarantee the public revenue, and to ensure compliance with national legislation, the forwarder, which are introduced into the customs territory of goods and means of transport, with which they were carried, should be presented to the Customs authorities as the early time. The rules required to control the entry of goods into the customs territory, largely depend on national geographic condition and other circumstances, such as the main types of means of transport by which the goods are being imported into the country. In many cases the Customs office where the goods must be produced and submitted to the goods declaration, is in the place where the goods are brought into the customs territory of the community; However, in other cases the Customs Office is located some distance away from the place. It is essential that the Customs authorities are able to control the transport of goods to the Customs Office, which shall be presented to customs. Customs interest can be ensured by imposing obligations to shippers, with the rules or customs supervision over the physical means of transport and goods that are imported into the customs territory. It is important to international trade, these measures do not lead to even a minimal inconvenience. So all the formalities to be completed for the shippers, should be as simple, and information about them must be readily available to all interested parties. This annex shall not apply to goods that are imported under a customs procedure, for example, international Customs transit, not on goods which are sent by post or in travellers ' luggage, or to the temporary storage of goods, nor to certain formalities (such as reporting on the arrival of the ship), which can be applied to specific modes of transport use cases. Definitions within this Annex: (a) the term customs formalities prior to the lodgement of the goods declaration means all activities that must be carried out by the person concerned and the customs of the time when the goods are imported to the customs territory of goods through the customs procedure; Note the. Temporary storage can be considered to be a customs procedure. (b) the term "customs territory means a territory in which the fully applicable national customs legislation; (c) the term forwarder means a person who directly transported goods in its custody, or who is responsible for the operation of the means of transport; (d) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on importing goods or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (e) the term "goods declaration means the notification given to the customs of a particular form with which the person concerned indicates the specified customs procedure applicable to goods, and details which the Customs require to be declared for this procedure; (f) the term customs control means the measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcement; (g) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Principles for standard customs formalities prior to the lodgement of the goods declaration covered by this annex. 2. Standard national legislation shall determine the conditions to be fulfilled and the formalities to be carried out with the goods that are imported into the customs territory. 3. Standard for all goods that are imported into the customs territory, regardless of whether they are subject to import duties and taxes, are subject to customs control. 4. Standard the customs formalities prior to the lodgement of the goods declaration should be reduced to the minimum necessary to ensure the compliance with the laws and regulations which the customs are responsible for enforcement. 5. Standard the customs formalities prior to the lodgement of the goods declaration to be used vienādnozīmīg, regardless of the country of origin of the goods or the country from which the goods are imported. Entry of goods into the customs territory in which goods may be imported into the customs territory 6. Standard national legislation the places through which goods may be imported into the customs territory. In determining these locations, the factors which are taken into account, to cover commercial, industrial and transport specific requirements. Note the. To this end, the States may impose customs routes, meaning roads, railways, waterways and any other routes (pipelines, etc.) to be used for imports of goods. 7. the standard after the introduction of goods into the customs territory of the forwarder is obliged to send them directly to the designated customs office or other place designated by the Customs authorities, without changing the type or package. 8. Standard if the transfer of goods from the place where they were imported into the customs territory, to the designated customs office or other designated location is interrupted by accident or force majeure, the forwarder shall be obliged to take precautionary measures to prevent the entry of illegal goods circulation, and notify the customs or other competent authorities of such accident or other circumstances, which stopped the transfer. 9. Customs Control Standards for imported goods must be reduced to a minimum. The notes. 1. customs controls may include vehicles and boarding it. 2. the Customs authorities may be eligible to take the special control measures are applied to only the designated places such as the border area. 3. generally, there is no need to take control measures associated with the landing of goods, stamp or affixing of marks of identification of means of transport or goods or movements of goods under customs convoy escort. However, where the Customs authorities consider such control measures as necessary, and then applied those who cause the least inconvenience to both customs and forwarding agent, while at the same time, providing appropriate guarantees. Presentation of goods to customs documentation 10. Recommended practice where the Customs office where the goods must be presented to the Customs authorities, not on the place where the goods are brought into the customs territory, should not require the submission to the Customs authorities of that place. Note the. To identify the goods, the Customs authorities may require a commercial, transport or other accompanying document reporting. 11. Standard If customs authorities require documents for customs presentation of goods, they may not require more than the information necessary for the movement of goods and means of transport identification. Note the. The information is usually obtained from a commercial and transport documents whose content depending on the different modes of transport can vary. The Customs authorities generally require more than a description of the goods and packaging (marks and numbers, number and kind, weight) and identification of the means of transport. Some international treaties provide the maximum of information that may be requested (for example, the State may be the Convention on international civil aviation, annex 9 to the Convention on the international or sea traffic to facilitate the Contracting Party). 12. Recommended practices if the documents that are presented to customs, is a language that is not specific to this instance, or a language other than the language of the country in which the goods are imported, the information contained in those documents should not require translation as granted. The competence of Customs offices and working time 13. Standard the Customs authorities shall means the Customs office where the goods may be presented to customs. In determining the competence of these points and their work time, the circumstances are taken into account, to cover commercial, industrial and transport specific requirements. The notes. 1. In some countries the Customs competence is determined depending on Customs and their importance. 2. If necessary, a separate customs jurisdiction can be limited to certain modes of transport or certain categories of goods, or goods sent to designated areas (e.g. the frontier zone or an industrial zone). 14. Recommended practice where customs points are located along one of the borders of the two countries ' customs authorities should coordinate this point time and expertise. Note the. In some cases the total control is created on the common border with the two countries ' Customs offices, which are located in the same place and sometimes-in the same building. Arrival outside the business hours 15. Standard the Customs authorities shall determine the precautions to be taken to prevent shippers from entering the illegal goods in the customs territory, when he arrives at the Customs office outside of its business hours. Note the. Of the forwarding agent may be required to store the items in a specific location in or close to the Customs point. 16. Recommended practices at the shipper's request and the reasons, and for reasons deemed valid by the Customs authorities, customs authorities should allow sort of customs formalities before fill-in the lodgement of the goods declaration outside the customs duty; any expenses that this entails may be charged from the shipper. Landing place of landing 17. Standard national legislation should establish and confirm the place of landing. 18. Recommended practices at the request of the person concerned and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should allow the landing of goods in a different location than the unloading approved; any expenses that arise in connection with it, can be charged from the shipper. Note the. Depending on the circumstances, goods may be unloaded in the premises of the person concerned, the rooms with appropriate facilities or anywhere within Customs surveillance zone. Unloading start 19. Recommended practice start of Unloading should be allowed as soon as possible after the arrival of the means of transport at the point of landing. 20. Recommended practices at the request of the person concerned and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should authorise landing outside the opening hours of Customs offices as administrative conditions so permit; any expenses that arise in connection with it, can be charged from the shipper. Damaged, destroyed, lost goods 21. Standard for full or partial exemption from import duties and taxes, depending on the circumstances, be granted for goods that have been damaged, destroyed or irrecoverably lost by accident or force majeure during customs formalities prior to the lodgement of the goods declaration, provided that they are properly fixed, according to the beliefs of the Customs authorities. Note the. At the request of the person concerned, the balance of the goods covered by this standard may be: (a) the clearance of local use in their existing State as if they had been imported in that State; or (b) re-exported; or (c) made commercially worthless customs control without loss of State revenue; or (d) with the consent of the Customs authorities from paying national revenues. Responsibility for the import duties and taxes 22. Standard national legislation shall determine the person or persons responsible for the imported goods in the customs territory of the import duties and taxes, which prior to the lodgement of the goods declaration executed pursuant to the conditions and formalities is not presented to customs. Information concerning customs formalities prior to the lodgement of the goods declaration 23. Standard the Customs authorities shall ensure that all relevant information concerning customs formalities prior to the lodgement of the goods declaration is readily available to any person interested.
Annex a. 2. Annex on temporary storage of goods is important to Input, the importation, could allow it to offload from the vehicles as soon as possible. Recognizing this fact, the Customs Administration has introduced procedures with minimal formality cargo unloading can start as soon as possible after arrival, keeping constant the national revenue. Many reasons from goods inwards and the lodgement of the goods declaration may take some time. In these circumstances, the Customs authorities shall require the goods to be stored under customs control, and for this purpose they up for lodging the goods declaration is usually stored in the specified locations. The following places are called temporary warehouses and may be building or enclosed or Unenclosed areas. This annex does not apply to the storage of goods in customs warehouses or in free zones. Definitions within this Annex: (a) the term of the temporary storage of goods means the storage of goods under customs control of the goods declaration for submission to the premises and enclosed or Unenclosed areas that customs ierādļjus (here and hereafter-temporary warehouse); (b) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on importing goods or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (c) the term meaning the goods declaration statement, provided by the customs of a particular form with which the person concerned indicates the specified customs procedure applicable to goods, and details which the Customs require to be declared for this procedure; (d) the term customs control means the measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcement; (e) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as a general, if it ensures that the obligations will be fulfilled, which arise from the different activities; (f) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. the standard principles of temporary storage of Goods governed by this annex. 2. Standard national legislation shall determine the conditions to be fulfilled and the formalities to be carried out with the goods are placed in a temporary warehouse. Scope 3 standard the Customs authorities to comply with the requirements of trade and industry, to allow the creation of temporary storage, whenever they deem it necessary. The notes. 1. in accordance with the provisions of the national legislation, can control the temporary storage, customs authorities, other authorities or natural or legal persons. 2. Temporary storage can be open to all importers and other persons who have the right to dispose of the imported goods, or they can use a particular person. 4. the standard should allow all types of temporary storage of goods, regardless of their quantity, country of origin or country from which you imported them. However, goods that can radļ the danger which may affect other goods or which require special equipment must be imported only in temporary storage that is specially created for it. 5. The only document standard which may require the placing of goods in temporary storage, is what is used to describe the goods when they are presented to customs. Temporary warehousing 6. Standard the Customs authorities shall lay down the requirements for the construction of temporary storage, disposition and management of goods and storage, inventory, accounting and customs control procedures. The notes. 1. For the purposes of control, the Customs may, in particular: — to keep accounts or require it to be carried out on goods placed in the temporary storage (using either special registers or relevant documentation); — permanent or intermittent monitoring of the temporary warehouse. — require that temporary warehouse would be doubly locked (secured by the interested parties and the keys); -from time to time to carry out temporary inventory items in inventory. 2. Usually are required to keep the goods locked rooms. However, massive or heavy goods or low-fee items which may lead to a small risk of government revenue, is often stored in Unenclosed areas under customs supervision. 7. Standard national legislation shall determine the person or persons responsible for any import duties and taxes that taxable goods placed in temporary storage and for which there is no record of conviction by the Customs authorities. 8. Standard warranty request of authorities or persons, who runs the temporary storage, customs authorities should adopt general warranty. 9. Recommended practice the amount of any guarantee should be as low as possible, given the potentially collected import duties and taxes. 10. Recommended practice customs authorities should waive the guarantee, if the temporary warehouse within Customs surveillance, especially if it is deployed in the customs. The actions allowed 11. Standard for any person who has the right to dispose of the goods in temporary storage, for the purposes of the preparation of the goods declaration must: (a) permission to inspect it; (b) weighing; (c) where necessary, take samples, paying off the import duties and taxes. 12. the standard of goods in temporary storage should be authorized to take the usual steps, required for their preservation is not damaged. Note the. Ordinary activities required for the conservation of the goods are not damaged, can include cleaning, pārcilāšan, dust cleaning, sorting and repairing of damaged packages or replacement. 13. Recommended practice temporary warehouse goods should be allowed to carry out normal activities, which are necessary to facilitate their withdrawal from storage and transport, with further conditions as may be determined by the Customs authorities. Note the. Such actions can include sorting, stowing, weighing, labelling, labelling. They may include a merger of various consignments of goods to further transport through a single transport document and/or one Customs document (grouping). Duration of temporary storage 14. Standard where national legislation lays down a time limit for temporary storage, the time allowed shall be sufficient to give the importer an opportunity to complete the formalities required for customs procedures. Note the. The time limit may vary depending on the mode of transport and, where the goods imported by sea, could be considerably longer. 15. Recommended practices at the request of the person concerned and for reasons that the Customs authorities, customs authorities should extend the period initially fixed deadline. The trade deterioration, deterioration, loss, destruction or abandonment 16. Standard goods deteriorated for signs of deterioration, accident or force majeure before leaving the temporary storage, allow the nomuit as if they were imported in this rundown or damaged state. 17. Standard goods are destroyed or irrecoverably lost by accident or force majeure, temporary warehouse shall not be subject to import duties and taxes levied, provided that such destruction or loss is duly established to the beliefs of the Customs authorities. Any waste or scrap remaining after destruction of which, if they are left for local use, are subject to import duties and taxes that would apply to such waste and residues, if they had been imported in that State. 18. Standard After the request of the person who has the right to dispose of the goods temporary warehouse, the Customs authorities may allow goods to leave all or part of the revenue or destroyed or made commercially worthless customs control. Any waste or scrap remaining after destruction of which, if they are left for local use, must be subjected to the import duties and tax revenues that would be suitable for such waste and residues, if they had been imported in that State. Removal of temporary warehousing 19. Standard for any person who has the right to dispose of the goods, should be entitled to remove the items from the temporary storage in each case by following the conditions and formalities. Note the. The Customs authorities may require the person concerned to assert its right to dispose of the goods. Goods not removed from the temporary warehouse 20. Standard national legislation shall determine the procedure to be followed when the goods have not been removed from the temporary warehouse within the prescribed period. 21. the Recommended practice when the Customs sell goods which have not been removed from the temporary storage, income from sales after the import duties and taxes and any other costs and expenses incurred in the deduction, when possible, be transferred to the person (s) who has the right to receive them, or for a certain time they keep in their possession. Information about temporary storage. 22 Standard the Customs authorities shall ensure that all relevant information concerning the temporary storage of goods is readily available to any interested person.
Annex B 1. Annex on domestic use nomuitošan introduction to the goods that are imported for consumption directly to the customs territory to be declared local use. They should be declared to the local use either directly on importation or after another Customs procedure such as warehousing, temporary admission or customs transit. The main obligations to be fulfilled by the declarant to produce goods for local use, nomuitošan is the lodging of the goods declaration, together with the additional documents (import licences, certificates of origin, etc.) and the import duties to be levied and the payment of taxes. Under certain circumstances the import duties and taxes can be deferred. If necessary, the Customs may require a guarantee to ensure the import duties and taxes. Measures taken by the customs in connection with nomuitošan is: a goods declaration and an accompanying check, examination of goods, import duties and tax assessment and collection, and preš release. Depending on national administrative practices, these actions can be performed in a different order than shown above. Customs may also be responsible for data collection and statistics on the trading of other statutory or regulatory provisions for the control of imported goods. Other competent authorities may carry out certain controls (veterinary, health, phytopathological, etc.), the goods are cleared through customs for home use. This annex applies to the various formalities and measures (customs formalities), relating to item nomuitošan for the local use of any import. Annex shall not apply to goods that are imported by mail or carried in travellers ' baggage, nomuitošan for the local use. Definitions within this Annex: (a) the term for the local customs clearance means the customs procedure which provides that goods may remain permanently in the customs territory. This procedure implies any collected import duties and tax payment and all necessary customs formalities; (b) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (c) the term meaning the goods declaration statement, provided by the customs of a particular form with which the person concerned indicates the specified customs procedure applicable to goods and details which the Customs require to be declared for this procedure; (d) the term "declarant" means the person who signs a goods declaration or in whose name it is signed; (e) the term checking of the goods declaration means activities carried out in customs, to ensure that the goods declaration is correctly drawn up, have been added in addition to the required documents and that they meet the conditions of authenticity and validity; (f) the term examination of goods means the physical inspection of goods by the customs, to ensure that the nature, origin, condition, quantity and value corresponds to that given in the goods declaration; (g) the term "import duties and taxes payable means the assessment of import duties and the determination of the amount of the tax; (h) the term remission means the customs operations, which allows goods that are bonded, put at the disposal of the interested parties; (ij) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as global when it ensures that the obligations will be fulfilled, which arise from the different activities; (k) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. The principle of local Standards for the regulation of this annex. 2. Standard national legislation shall determine the conditions which must be fulfilled and the customs formalities to be completed in order to use the local clearance. The notes. 1. National legislation may include prohibitions and restrictions on the import of certain categories of goods. 2. the responsibilities that must be fulfilled for the customs clearance of goods for local use, includes lodging the goods declaration, in addition to the documents and the import duties to be levied and the payment of taxes. The competent Customs Office, 3. Standard national legislation shall provide for customs that the goods may be cleared for local use. In determining the competence of these points and their opening hours, the factors that are taken into account, to cover trade and industry specific requirements. The notes. 1. the Customs authorities may allow goods for local customs, inland Customs offices. 2. Determine the competence of Customs offices may be limited depending on the modes of transport used or certain categories of goods, or goods that are transported in certain regions (e.g. the frontier zone or an industrial zone). 3. the Customs authorities may require that certain categories of goods (for example, diamonds, antiques, works of art) is for the local Customs clearance points provided for this purpose. 4. Recommended practice where customs points are created at one of the border, the two countries ' customs authorities to coordinate their work time and competence. The declarant, (a) the persons who are entitled to act as declarant, 5. Standard national legislation shall determine the circumstances in which a person is entitled to act as declarant. Note the. The declarant is not necessarily the owner of the goods; He can be, for example, the forwarding agent, transfer agent, consignor or agent approved by customs. 6. Recommended practices to any person having the right to dispose of the goods, should be entitled to act as declarant. Note the. The Customs authorities may require the declarant to certify the right to dispose of the goods. (b) the responsibility of the declarant, 7. Standard Customs Declarant is responsible for the veracity of the news, which provided the goods declaration and import duties and tax payment. (c) rights of the declarant, 8. Standard prior to the lodgement of the goods declaration the declarant shall, in accordance with such conditions as may be determined by the Customs authorities, be authorised: (a) to inspect the goods and (b) take samples. 9. Recommended practice customs authorities on the samples, which are not allowed to take the customs surveillance, should not require a separate goods declaration for customs clearance for local use, provided that such samples are included in the goods declaration the customs clearance for the local use of a specific post and that this declaration shall be submitted within a certain time interval. 10. The recommended practice in particularly difficult circumstances and at the request of the declarant, the Customs authorities should make any necessary information available to them to help him in the customs clearance of the goods declaration for local use. Goods declaration for customs clearance for local use (a) a goods declaration form, and contents 11. Standard customs clearance of the goods declaration for home use, the form must match the official model, which is established by the competent authorities. The competent authorities shall require the goods declaration to provide only those messages that are considered necessary for import duties and tax assessment and collection, the collection of statistical data and of other laws and rules, for the performance of which the customs are responsible. The notes. 1. the Customs authorities generally require: (a) the particulars of persons: — the name and address of the declarant: the name and address of the importer, the name and address of the consignor (b) details of transport transport mode:-identification of the means of transport (c) particulars relating to the goods:-country from which you are sending, and country of origin, the description of the package (the number of characters and numbers, weights) — tariff description of the goods (d) import duties and report tax assessment (each product description) :-tariff heading — import duties and tax rates, gross weight, net weight or other quantity of dutiable value (e) other information:-statistical item number for each type of goods: territory, from where the goods were dispatched or a reference to the applicable law provisions (advantage if requested): a reference to the documents that are submitted in addition to the goods declaration (f) the place, date and signature of the declarant. 2. If it is intended for existing goods declaration form for use for domestic review or new form preparation, Contracting Parties can use plan, which is given in Appendix I to this annex, subject to the notes given in Appendix II. 12. Recommended practices If for reasons which the Customs authorities consider justified, not all the goods declaration the declarant in the local use of the information requested, they should be allowed to submit a provisional or incomplete declaration provided that it should contain information that is deemed necessary by the Customs and that he undertakes to complete the specified term. Where the Customs authorities accept the provisional or incomplete declaration for the goods of tariff applications must not differ from that which would be applied, if it would be immediately submitted to the complete and correct Declaration. Note the. If the dismissal is granted before all necessary are provided news, the declarant may be required to provide a guarantee of any amounts that may be payable. (b) submit a copy of the number 13. Recommended practice customs authorities should as far as possible reduce the goods declaration for local use the number of copies you require to submit to the declarant. 14. Recommended practices If required, more than one copy of the Declaration to the local use, the declarant shall be able to fill them all at the same time. (c) the documents that must be submitted in addition to the goods declaration 15. Standard in addition to the goods declaration the Customs authorities shall require only those documents which they consider necessary to carry out the operation control and ensure that all requirements are met for the relevant restrictions or other regulations. Note the. The Customs authorities often require an additional declaration of goods produced for local use: import licence, documentary evidence of origin, health or phytosanitary certificate, commercial invois, transport documents. 16. Recommended practice where the additional documents provided cannot be submitted together with the goods declaration the declarant shall state the reasons and that the Customs authorities, customs authorities should allow him to produce these documents within the time limit specified. Note the. If the dismissal is granted, before the missing documents are presented, the declarant may be required to provide a guarantee of any amounts that may be payable. 17. The recommended practice When documents are displayed in addition to the goods declaration is in a language other than a language of the country of importation, the Customs authorities should not require the documents supplied as translation for granted. (d) the repair of the goods declaration 18. Standard the Customs authorities shall permit the declarant to edit already submitted the Declaration of goods, provided that they have not begun verifying the Declaration or not checking the goods, the declarant is received. 19. Recommended practice a goods declaration to edit the Request submitted by the declarant after either testing or after the Declaration of the goods, the Customs authorities, the declarant must accept these reasons are considered justified. Note the. The goods declaration to local correct use does not prevent the Customs authorities to take the necessary action if an irregularity revealed checks of the Declaration or the examination of the goods. (e) withdrawal of the goods declaration Recommended practice 20. The declarant shall have the right to withdraw the goods declaration for home use and require the use of another Customs procedure, provided that this requirement is expressed before the Customs authorities have released the goods and his reasons are considered justified. Note the. Declaration of goods for local use, cancellation does not prevent the Customs authorities to take the necessary action if an irregularity revealed checks of the Declaration or the examination of the goods. Declaration of goods (a) Nomuitošan point select 21. Standard goods declaration shall be submitted to the local use of the competent Customs Office at which the goods are presented. Note the. If you are given a permanent permission for release of the goods before presentation of a goods declaration, the Customs authorities may require the goods declaration is submitted to the Customs office determined. (b) the time for submission of the Declaration is given 22. Recommended practice Where national legislation lays down a time limit for the local use of the goods declaration for submission to the competent Customs Office, in the given time, the declarant must be given the possibility to collect the required declaration and to obtain the required additional documents. The notes. 1. National legislation may provide that the time limit for lodging the goods declaration begins, for example, from the time when the goods are unloaded, from the time when they are presented at the Customs Office, or from the time when they are released. 2. If the goods declaration is not filed, the time limit for expiry, the Customs authorities may take such steps as may be deemed necessary, in particular to protect the interests of the revenue. 23. Recommended practices at the request of the declarant, and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should extend the time limit prescribed for lodging the goods declaration. 24. Recommended practice a goods the declarant should be authorized to use the local declaration the competent Customs office before the goods are brought into this point. Note the. Authorisation for submission of the Declaration can be also given, before the goods are brought into the customs territory. (c) periodic declarations 25. Recommended practice Where one and the same person often import goods, the Customs authorities should be authorised to use a single declaration, which would apply to all those given during the import phase, carried out by that person. The notes. 1. the Customs authorities may make the relief to the condition that the importer make decent commercial notes (for example, a computer), and that can be done with the necessary control measures. 2. where the Customs authorities grant this relief, they may require the declarant to present each time you import commercial or official document (commercial invoice, invois, post comments, etc.) that provide basic details of the consignment concerned. (d) the filing of a goods declaration outside the customs duty 26. Standard goods declaration should be submitted to the competent Customs Office during business hours. 27. Recommended practices at the request of the declarant, and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should as far as possible to allow the lodging of the goods declaration the competent Customs office outside working hours; any expenses that arise in connection with it, may be charged to the declarant. The adoption of a goods declaration 28. Standard goods declaration shall be deemed to be accepted when the Office in which it was submitted, verify that it contains all the necessary information and is accompanied by all the documents required. 29. the standard If the Customs authorities cannot accept the Declaration of goods for local use, presented to customs, must make its reasons to the declarant. Note the. The goods declaration may be rejected, for example, if the Office does not have the required competence or if deemed essential to present the missing documents immediately. Checking of the goods declaration 30. Standard for checking of the goods declaration should be marketed as soon as possible after the adoption of the Declaration. 31. Standard to check the goods declaration, the Customs authorities should take only those actions which they consider necessary to ensure compliance with the laws and regulations which the customs are responsible for enforcement. Note the. Normally the Customs:-make sure that the specified tariff heading corresponds to the description of the goods and that the specified import duties and tax rates are in force; -make sure that the message on a copy of a goods declaration in accordance with the directions given in the documents, in particular on the identification and packaging of the goods declared quantity and value; — check the document, which they presented in addition to the Declaration, authenticity and validity. Examination of goods (a) examination of the goods within the time standard 32. If the Customs authorities decide that goods declared for local use, you must check this check must take place as soon as possible after the goods declaration acceptance. Recommended practice 33. Priority must be given to live animals, perishable goods and other urgent consignments. 34. Recommended practice where the goods must be checked also other competent authorities (health, veterinary, fitoloģisk, controls), customs should your inspection to carry out at the same time. Note the. The Customs authorities may require that goods must also check for other competent authorities, to be declared at customs posts designated for this purpose. (b) examination of goods outside the Customs working time 35. Standard at the request of the declarant, and for reasons which the Customs authorities are deemed valid by the Customs authorities shall permit the goods as far as possible, which declared the local use, check out the customs duty; all expenses incurred in connection with it, may be charged to the declarant. Note the. Check out the customs can organize the work time, for example, products that perishable, live animals and other urgent consignments. (c) examination of goods in a different place than the Customs 36. Standard at the request of the declarant, and for reasons which the Customs authorities are deemed valid by the Customs authorities shall permit the goods as far as possible, which declared the local use, test a different location than the Customs office where the goods declaration was lodged; all expenses incurred in connection with it, may be charged to the declarant. The notes. 1. Depending on the circumstances, the goods can be checked at the premises of the person concerned, with the appropriate equipment at the premises, anywhere the customs surveillance zone or other customs points than were the goods declaration was lodged. 2. in cases where the inspection can be arranged in a different place than the Customs office where the goods declaration was lodged, refer to: — goods which cannot be easily verified, as long as they are unloaded at destination (such as: grains, oil, ores imported by ship or barge; bulky items with parts in containers; the furniture and household items that are imported, the changing place of residence); — goods which cannot be verified without the appropriate equipment (such as a dark room or aukstumkamer); — items not appropriate to require the Customs point (for example, products obtained work on the frontier lands or in close proximity to the border of the quarry and imported via the shortest path). (d) the presence of the declarant at examination of goods 37. Standard the declarant shall have the right to be present or be represented at the examination of the goods. Where the Customs authorities consider it appropriate, they may require that he be present or be represented when the goods are examined to provide to Customs any assistance necessary to facilitate the examination. The notes. 1. The declarant may be required to be grouped into packages, opening, sorting goods by description and attach the tag to them. 2. If the goods that are bonded to the local use is dangerous, delicate or fragile, the declarant may be required to provide experts to help Customs. 3. the declarant may be required to provide the Customs technical specifications of the imported goods. (e) the examination of the goods volume 38. Standard checking the goods, the Customs authorities should take only such action as it deems necessary to ensure compliance with the laws and regulations which the customs are responsible for enforcement. The notes. 1. Examination of goods may be either short or detailed. A brief examination the Customs may take some do not need all of the following tests-package addition, marks and numbers on the sign and making sure the description of the goods. A detailed inspection includes a complete inspection of the goods to determine as precisely as possible, their composition, quantity, tariff heading, value and, if necessary, origin. 2. detailed examination of the goods is justified especially when the Customs authorities are not satisfied with the statement and the additional information provided in the documents accuracy. 3. Goods which are subject to high import taxes and duties may be subject to a detailed inspection. 39. The recommended practice customs authorities should as many cases, along with a brief examination of the goods, which are cleared for local use. Note the. The short test may be considered sufficient, for example, if one describes the goods frequently imports the person, which is recognized as a safe, if given in the Declaration can be verified the accuracy of the particulars, compared with additional documents or other evidence, or if the import duties and taxes are low. 40. The recommended practice where customs authorities carry out a detailed inspection of the goods specified in the Declaration for a consignment consisting of many packages and having a list of parcels or other document, the following checks must be carried out at random. Note the. The Customs authorities may decide, taking into account available States that the consignment, declared to the local use, will be subject to a detailed inspection by selection. (f) Customs sampling standard 41. If the Customs authorities consider it necessary, samples should be taken only to determine that the goods declared for domestic use, the type and/or value, or to ensure that the provisions of national legislation. 42. the standard error in the Declaration if the Customs authorities find that errors in the goods declaration or the import duties and taxes will cause or have caused in the evaluation of higher import duties and tax the amount of lodging than actually paid, they must repay or reduce the excess quantity, or notified to the declarant that it could correct the Declaration or claim repayments or reduced depending on the circumstances. 43. the standard If the Customs authorities find that errors in the goods declaration imposed additional import duties and taxes, in addition to documents or additional laws or rules and there is no evidence of the intention of the irregularities, they must immediately inform the declarant. If they are satisfied that the errors were accidental and not been gross negligence from the part of the declarant, they must allow him to correct the Declaration and to make any necessary additional formalities without imposing fines. 44. the standard national legislation should provide that, if the goods declaration or import duty and tax estimation errors found in either additional import duties and levying significant not in quantities or quantities of such refund to customs they do not need to be charged or released. Import duties and taxes (a) the assessment of the facts, to consider 45. Standard national legislation necessary to establish the factors on which import duties and tax assessment, and the conditions under which these factors have been identified. The notes. 1. Factors of import duties and tax assessment is usually based on the following: — tariff classification; — a value or quantity depending on whether the applicable import duties and taxes are ad valorem or specific; -the country of origin or the country from where it is sent, if the commitment is independent of these factors. 2. the provisions of the tariff classification, dutiable value or quantity for the determination of origin and cannot determine the explanatory notes issued by the competent authorities. (b) that is applied to the import duty and tax rates 46. Standard Import duties and taxes to be collected from the goods being transported to local use, you must display the official tariff, which must be made known to the public. 47. Standard national legislation shall determine the time at the moment to be taken into account in determining import duties and tax rates, which are collected from indigenous use of the goods declared. Note the. Time at the moment to be taken into account in determining the rates can be, for example, the time when the goods are entered, the time when the Declaration is submitted to the Preē, the time when the Customs shall adopt a goods declaration, the time when you pay the import duties and taxes or the moment when the goods are released. Import duties and taxes (a) the adoption of methods of payment 48. Standard national legislation shall define the methods that you can use the import duties to be levied and tax evasion. 49. Recommended practice customs authorities should permit other types of payment than cash. The notes. 1. The authorized payment methods that are otherwise than in cash, bank checks, money orders, cheques or transfers. 2. If the checks are accepted, issued in foreign countries, may require the bank to import country office. (b) the date and place of Payment 50. Standard the Customs authorities shall determine the date when you must take the import duties to be levied and the duties and the place where payment is to be made. The notes. 1. the Import duties and taxes normally paid to customs at the point where the goods declaration was lodged. Payment can also be done through another agency or point designated by the Customs authorities. 2. the Import duties and taxes normally required to pay at the time you submitted or accepted the goods declaration, or before the goods are released. In certain circumstances, payment may be deferred. (c) Import duties and tax deferred payment 51. Recommended practice persons who regularly use the goods to local customs, should be allowed to postpone the import duties and taxes without charging interest. The notes. 1. The Person is assigned to this relief, may require to provide the guarantee prescribed by the Customs authorities. 2. Any person who wishes to defer payments, may require a written application to the customs. 52. The recommended practice If deferral is required warranty, persons who regularly clear customs goods for local use, various customs points in the customs territory, should be permitted to provide general security. 53. Recommended practice the amount of the guarantee, which is provided on the delayed payment should not exceed the potentially collected import duties and the amount of tax on goods imported during the import duties and taxes are suspended. Note the. The Customs authorities may set the amount of the guarantee, based on the duration of the previous same period paid import duties and tax amount. In the case of changes, such as the rates applicable or import, you can increase the amount of the guarantee. 54. the standard for any person who requires to provide security for deferred payment, should be allowed to choose which type of guarantee, which is provided for in national legislation, is she the most acceptable. 55. Recommended practice period, you can defer the import duties and taxes, should be at least fourteen days from the date when the import duties and tax amount payable otherwise. The notes. 1. for each type of tax may fix a different period of time. 2. the Customs authorities may agree that the import duties and taxes on imports effected, payable within the time limit set in the fixed date. (d) proof of payment have been paid 56. Standard import fees and taxes for the taxable person to issue a receipt, which is proof of payment. Note the. The voucher can be given on the declarant's copy of the Declaration. (e) the restrictive period, import duties and tax collection 57. Standard national legislation shall determine the period within which the Customs authorities may take legal action to collect the outstanding during the import duties and taxes. (f) interest on debt 58. Standard national legislation shall determine the rate of interest to be charged for the time for unpaid import duties and tax amounts, and the application of such interest.   The release of the goods 59. Standard goods for local use, declared shall be released as soon as they are checked by the Customs authorities, provided that there are no irregularities are observed and any import duties and taxes are paid or appropriate steps to ensure their collection. 60. The recommended practice where the Customs authorities are satisfied that the declarant will then handles the formalities for local nomuitošan, they should release the goods, provided that the declarant produces a commercial or official document giving the main particulars of who of the consignment concerned and acceptable to the customs. The notes. 1. the Customs authorities may determine the conditions for dismissal as that extra documents that are considered essential, and that the controls are presented to national legislation (veterinary, health, fitoloģisk, control), is taken by the competent authorities. 2. The declarant may be required to provide a guarantee to ensure the promise to customs. 61. The recommended practice where the goods can not be verified immediately, such as when to call on experts or when goods have to be checked in specialized laboratories, and examination is possible on the basis of samples and detailed technical documentation, customs authorities should not expect the completion of the inspection, before the goods are released. Note the. The Customs authorities may grant the dismissal provided that the guarantee is provided to ensure that any import duties and tax payment, which may occur in addition. 62. The recommended practice where the infringement is detected or the accompanying documents of goods declaration at the time of inspection or examination of the goods, the Customs authorities before the goods are released should not be expected to prevent the infringement, provided that the declarant shall provide a guarantee to ensure additional import duties and taxes, the payment of the fine, and that the goods have not been confiscated. Destruction of goods or leaving 63. Recommended practices to the declarant or the person concerned should not be required to pay import duties and taxes or should be entitled to the refund, provided that the infringement is not found during the checking of the Declaration or the examination of the goods:-If, at his request, by a decision of the Customs authorities that the goods have been declared for domestic use, but not released, is left to national revenue or destroyed or rendered commercially valueless on customs control. Following the abandonment or destruction shall not entail any expense to the revenue; -If the goods were declared for domestic consumption, are destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss occurs before they are released, and is properly fixed in the belief of the Customs authorities. Any residues or waste that remains after such destruction, must be subjected to the import duties and taxes that apply debris and waste imported in that State if it is cleared for local use. Note the. If a violation is found, the Customs authorities may impose on this relief payment of fines laid down in national legislation. 64. The recommended practice where the Customs authorities sell the goods on time is not declared or not can be sacked, although the offence is not found, the sales income after the import duties and taxes and all other charges and expenses incurred is deducted, if possible, be transferred to the person (s) entitled to receive them, or for a certain time to keep in his possession. Note the. You can apply this procedure in particular if the goods declaration is accepted, but the declarant is unable to pay the import duties and taxes and has requested the transfer of goods to another Customs procedure. Information about local nomuitošan use 65. Standard the Customs authorities shall ensure that all the key information about the local nomuitošan use is readily available to any interested person.  
  Appendix II notes 1. Plan size is the international ISO size A4 (210 x 297 mm, 8.27 x 11.69 inches). Form with 10 mm and 20 mm the upper edge of the left side. The spacing between lines must be based on non-breaking spaces 4.24 mm (1/6 inches) and width nonbreaking spaces in 2.54 mm (1/10 inch). The plan must comply with the plan of the Economic Commission for Europe, as it is given in the Appendix, a small deviation from the frame, etc. is allowed, if it is necessary for practical reasons, the issuing State, such as a non-metric system of measurement, document design national features, etc. 2. States may set standards for the weight to the use of paper and typescript m2 to prevent counterfeiting. 3. Standardization comprises only questions about size and plan; the headings contained in the plan, are intended only to indicate the nature of the information that should appear in a given site. Thus, each country can replace these names, as it considers necessary, provided that this does not affect the nature of the information specified in the plan. 4. in addition, the Administration is allowed to skip questions they plan requires. The site, which remains free, can be used for official purposes. 5. in addition to the matters required by the Administration and which are not provided for in the plan, can be placed in the free zone of action.
Annex b. 2. Annex on the movement of goods, which declared the local use of the exemption from import duties and taxes introduction most countries feel the need for certain goods that are bonded to the local use, exemption from import duties and taxes, irrespective of their normal tariff classification or normal duties and taxes, provided that they are imported in specified circumstances and for the purposes specified. The following exemptions may provide customs tariff or a separate law or regulations. Exemption can be granted charitable or humanitarian reasons, or they may be justified by objective considerations. They can be designed for the educational, scientific and cultural development or harmonious international relations, or just convenience for the Administration to avoid expenses which exceed the amounts collected. From time to time, when granting an exemption, may also take into account economic considerations. Here is the complete release, because the goods are being transported for local use and are not placed under a customs procedure which allows only conditional relief from import duties and taxes. However, although the release is complete, sometimes laid down conditions which must be observed and at least temporarily relief may apply compulsory: applied to specific purposes, prohibition to sell etc. The release can be applied to both import duties and import taxes or, in certain cases, only customs duties. This annex does not contain an exhaustive list of the various exemptions, which are awarded in all countries. This does not apply to inter alia goods reimported in the same State, goods consumed on vessels, aircraft and international trains Board, or goods in travellers ' baggage. It also contains no tariff advantages if they granted unilaterally or under bilateral or multilateral agreements. Definitions under This Act To: (a) the term exemption from import duties and taxes, goods of domestic nomuitošan means use exempt from import duties and taxes, irrespective of their normal tariff classification or normal duties and taxes, provided that the goods are imported under certain circumstances and for certain purposes; (b) the term for the local customs clearance means the customs procedure which provides that goods may remain permanently in the customs territory. This procedure implies any collected import duties and tax payment and all necessary customs formalities; (c) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (d) the term customs fees means fees laid down in the customs tariff and goods are taxable when entering customs territory; (e) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as global when it ensures that the obligations will be fulfilled, which arise from the different activities; (f) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Standard principles for the release of goods from import duties and taxes, which are declared local use, governed by the provisions of this annex. 2. Standard national legislation shall provide for conditions and lists the cases in which are granted exemptions from import duties and taxes, and to specify the requirements that must be met to obtain such exemptions. 3. Standard release from import duties and taxes should be permitted not only the goods which are imported directly from abroad but also for goods for another Customs procedure. 4. Recommended practice except where international instruments provide for mutual benefits, exemption from import duties and taxes should be granted irrespective of the country of origin of the goods or the country from which they entered. Formalities (a) prior authorization 5. Standard national legislation shall provide for the cases in which prior authority is required for exemption from import duties and taxes, and means the authorities that have the right to give such permission. 6. Recommended practice cases in which prior authority is required for exemption from import duties and taxes should be as small as possible. (b) Declaration 7. Standard national legislation must provide for the conditions under which goods which have gained exemption from import duties and taxes, shall be presented to the competent Customs Office and a goods declaration shall be lodged. 8. Recommended practice a goods declaration is required, the applicable form must be the one that is normally used for the goods declaration for local use. (c) guarantee 9. Standard Form in which to provide the guarantee, if any need to be exempt from import duties and taxes, shall be specified in national legislation or to determine the Customs authorities in accordance with national legislation. 10. Recommended practice where the guarantee is requested to ensure any conditions relating to the exemption from import duties and taxes, the Customs authorities should be satisfied only with the written promise. 11. Recommended practice Where specific cases require guarantee deposit or guarantee is to be provided, the amount must be as small as possible and must not exceed the import duties and taxes to be charged unless exemption is granted. 12. Standard If it is submitted for warranty, return must be issued as soon as possible after the customs are satisfied that any term of the conditions properly, which is granted exemptions from import duties and taxes. Scope i. cases covered by international instruments Recommended practice 13. Exemption from import duties and taxes or only from the customs duties appropriate to assign the goods specified in international instruments and in accordance with the conditions laid down therein: (a) the goods referred to in the UNESCO agreement on the importation of educational, scientific and cultural materials annexes (New York, 22 November 1950) and its Protocols (Nairobi, 26 November 1976) as well as the UNESCO Treaty on educational, scientific, and cultural character of video and audio material to facilitate the international movement of (Beirut, 1948); (b) equipment or material referred to in the International Convention on international civil aviation, annex 9 (7) 4.39 and 4.41 in Recommended Practice (Chicago, 7 December 1944); (c) commercial samples of negligible value and advertising material, referred to in the International Convention on commercial samples and advertising material import facilitation (Geneva, 7 November 1952); (d) the tourist informative materials and materials referred to in the Convention concerning customs facilities for touring, relating to the tourist information documents and materials in addition to Protocol (New York, 4 June 1954); (e) the products referred to in the Convention on the facilitation of customs when importing goods for presenting exhibitions, fairs, meetings or similar events, articles 6 and 7 (Brussels, 8 June 1961); and (f) goods that are imported through a diplomatic or consular privileges, as provided for in the Vienna Convention on diplomatic relations (18 April 1961) and consular relations (1963 24 April). The Contracting Parties are requested to consider the possibility to join the international instruments mentioned above. II. Samples without commercial value 14. Standard exemptions from import duties and taxes and from economic prohibitions or restrictions should be granted the samples without commercial value (the samples of negligible value as it referred to international conventions of commercial samples and advertising material for ease of import; 1952 Geneva, 7 November). 15. Recommended practices for samples without commercial value is considered to be the following: (a) the raw material and the size of the product, they are not valid for any other purposes than for demonstration; (b) goods from inexpensive materials that are attached to the stems or posted as samples in a way that is common for trade, provided that not more than one of each type, or size; (c) raw materials and products, and goods of materials or products that the ring together, perforated, indelible marking or by any other effective method to invalidate other than demonstration purposes the activities; (d) products which cannot be considered as samples without commercial value in accordance with (a), (c) and paragraph 2, which consists of: (1) not consumable goods, which each unit value of not more than 5 USD and provided that not more than one sample of each kind or quality; (2) the consumable goods, which each unit value of not more than 5 USD, even if it consists in whole or in part from the same type or quality, samples, provided that the quantity and type of use other than excluded samples. III. Human therapeutic substances, blood and tissue compatibility reagents are Recommended practice 16. Exemptions from import duties and taxes and from economic prohibitions and restrictions should be granted to the following substances unless they are sent to the competent authorities, institutions or laboratories approved: (a) therapeutic substances of human origin: human blood and its derivatives (preserved in fresh blood, plasma, albumin, Fibrinogen, gammaglobulīn); body organs; (b) human, animal, plant or other origin blood group reagents; (c) human, animal, plant or other origin tissue connectivity detection reagents. IV. the movable goods that are imported into the changing place of residence 17. Standard exemptions from import duties and taxes and from economic prohibitions and restrictions should be assigned a movable goods belonging to a natural person or his family members and which are imported by changing residence to the country of importation. 18. Recommended practices should be considered within the framework of the standard 17 the expression of a mobile product, include: (a) furniture and household accessories; (b) household appliances and audiovisual equipment; (c) personal effects; (d) private means of transport, such as: cars and their trailers, bicycles, mopeds, caravans, pleasure boats and light aircraft; (e) household items, which is normally kept in storage; (f) collection; (g) animals and apseglot horses; (h) equipment required for calling, trade or profession of the persons transferring their normal place of residence, with the exception of an industrial, commercial or agricultural equipment. Note the. In some countries, the exemption from customs duties and from economic prohibitions and restrictions are allocated for industrial, commercial and agricultural equipment, imported natural persons in connection with their business location, shift to the country of importation. 19. Recommended practices for exemptions 17. Standard, should not be subject to conditions more restrictive than the following: (a) the nature of the goods, and the value is set according to the circumstances of the case; (b) that where the person returns to the import country, it had sufficient time abroad. This period should not be fixed at more than a year; (c) the transportable goods, with the exception of household items abroad were owned or possessed, and they use the importer or his family members a reasonable time. This period should not be fixed at more than six months, except in the case of the goods subject to high import duties and taxes, which should not exceed one year; (d) the goods moving, except household items that have been granted exemptions, remain the importer or his family, or possession of the property and its use of such person a reasonable period after importation. This period should not be fixed at more than six months, except in the case of the goods subject to high import duties and taxes, which should not exceed one year; (e) that Transportable goods are imported in reasonable time of the date when the importer begins to live in the country of import. This time should not be less than six months; (f) that any alcoholic beverages and tobacco goods does not exceed the quantity laid down in national legislation; (g) the importer shall submit a list of all goods will be imported. V. furniture and household goods to make a second residence in Recommended practice 20. Exemption from import duties and taxes and from economic prohibitions and restrictions should be granted to furniture and household goods, by a person in accordance with national legislation, the import conditions laid down for the installation of a second residence, if they have their habitual residence in another country. Note the. Exemptions are normally subjected to the following conditions: (a) furniture and household items: (1) must be previously used by the person concerned a reasonable period of time; (2) must be imported for the installation of a second residence, and must be a person and the personal use of family members who live with during their stay in the second place of residence; (3) should be appropriate for the type and amount of second residence for normal installation; (4) must remain in the possession of the person concerned a reasonable amount of time; (b) one and the same secondary residence furnishings exemption can be granted only once; and (c) the second place of residence must belong to the person concerned, or it must be rented for her for a reasonable time. Vi. The dowry and wedding gifts 21. Standard exemptions from import duties and taxes and from economic prohibitions and restrictions should be granted the gift and wedding gifts, living abroad who transfer their residence to the country of importation, or the mating precot purpose to a person already living in the area. 22. the standard should be considered that the dowry and wedding gifts include: (a) laundry and clothing, new or used, the relevant persons for private use or for use in his household; (b) any goods, which tend to give to the wedding. 23. the recommended practice of exemptions provided for in article 21, the standard should not be subject to conditions more restrictive than the following: (a) that the person concerned has lived abroad for a reasonable amount of time. This period should not be fixed at more than a year; (b) the goods are not imported earlier than three months before the marriage and not later than six months after the marriage; (c) that the dowry and wedding gifts to the person you are granted exemptions, will remain the property of, or holds a reasonable amount of time after the import. Typically, this period should not be fixed at more than one year; (d) the goods intended for the personal use of the couple; (e) that any alcoholic beverages and tobacco goods does not exceed the quantity laid down in national legislation; (f) the importer shall submit the entire list of goods to be imported, together with any additional documents required by the Customs authorities. VII. Personal effects and educational materials to persons attending educational institutions 24. Standard exemptions from import duties and taxes and from economic prohibitions and restrictions should be granted personal effects and educational items that used the person who usually lives abroad and which is duly registered as a full-time student or student (i) import State educational institution. 25. Recommended practices exemptions provided for in the standard 24 should not be subject to conditions more restrictive than the following: (a) that the product is the personal use of the persons concerned; (b) the importer shall submit the entire list of goods that will be imported along with any additional documents required by the Customs authorities. VIII. Property received heritage 26. Standard exemptions from import duties and taxes and from economic prohibitions and restrictions should be granted by the inherited effects a person who at the time of death of the deceased live import country provided that such things was the late personal use. 27. the Recommended practices, the exemptions provided for in the standard 26 should not be subject to conditions more restrictive than the following: (a) that the deceased at the time of death was abroad; (b) the goods are re-imported within one year from the date on which the person concerned acquired the rights they do; (c) that inherited goods, with the exception of household items, remain the person granted the exemption, ownership or membership in a reasonable amount of time after the import. Usually this time is not determined for longer than one year; (d) that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation; (e) that is submitted to the list of goods that will be imported, together with any additional documentary evidence, which requires Customs authorities. IX. Personal gifts 28. Standard exemptions from import duties and taxes and from economic prohibitions or restrictions should be granted personal gifts (excluding alcohol, alcoholic beverages and tobacco goods) the aggregate value of which, determined on the basis of the retail prices in the country of dispatch does not exceed $25. If the sender sends multiple messages to the same address at the same time, the total value should be considered as a whole, the total value of the shipment. Note the. Gifts are generally considered personal if it: (a) they are sent to individuals from other individuals living abroad, or on its behalf; (b) they are casual; (c) they consist only of the recipient or his family, personal effects, goods and imported goods, the nature and quantity of it that post apparently is not of a commercial nature. X. the goods are being sent to charitable or philanthropic organisations Recommended practice 29. Exemption from import duties and taxes and from economic prohibitions or restrictions should be granted first-necessity goods (such as food, medicine, clothes and blankets), which are sent as gifts to a registered organization, organization or under its control to be distributed free of charge to persons who need them. XI. Prize 30. Recommended practices, exemptions from import duties and taxes and from economic prohibitions or restrictions should be granted: (a) the Honor marks granted to foreign Governments to persons residing in the country of import; (b) artistic items, trophies, medals and similar articles who are assigned abroad, either as the race for the prizes, or as a reward for courage or pašuzupurēšano persons living in the country of import, or such goods if they donated the authorities or non-profit-making organizations abroad so it's use for the same purposes in the country of import, the people who live in it, exposing them to any additional documents that are required for the Customs authorities. XII. military cemetery for the construction, upkeep or ornamentation; coffins, funerary urns and ornamented funeral accessories Recommended practice 31. Exemption from import duties and taxes and from economic prohibitions or restrictions should be granted: (a) goods imported in the import country approved by the competent authorities and organizations which use military cemetery for the construction, upkeep or ornamentation; (b) coffins containing bodies and urns containing the ashes of deceased persons, and the flowers, wreaths and other ornamental objects; (c) flowers, wreaths and other ornamental objects brought by persons attending the funeral, grieving for nationals who do arrive to decorated graves in the country of import. XIII. Documents and various goods without commercial value Recommended practice 32. Exemptions from import duties and taxes and from economic prohibitions or restrictions should be granted consignments consists of the following items, at whose nature and quantity, it is clear that they have no commercial value: (a) publications of foreign Governments and publications of official international bodies; (b) foreign Government issued printed forms; (c) the voting documents to foreign nationals; (d) documents that are sent for free to import public services; (e) articles, which should be submitted as evidence or for like purposes to the courts or of the country of import, the other official agencies; (f) printed pamphlets with writings, which are addressed to public services or import banks; (g) guarantees in foreign currency, cheque books and bank established abroad travel cheques; (h) protocols, reports and notes drawn up by companies established abroad; (ij) recorded media such as punched cards, sound recordings, magnetic tapes, microfilm, microfiche, and fragments of magnetic disks for the international exchange of information; (k) import State Chamber of Commerce publications abroad; (l) plans, technical drawings, design sketches, specifications, and other documents that are imported to only receive orders abroad or participate in competitions or auctions in the country of import; (m) the documents relating to trade marks, patents or designs and patent applications submitted to the National Agency for importing, dealing with the protection of copyright or industrial or commercial property; (n) printed forms and tickets sent by transport and tourism companies located abroad, its offices and agencies in the country of import; (o) printed forms and tickets, bills of loading, packing slips and other commercial documents are completed; (p) the press photographs and stereotype of the matte finish of press photos that are sent to press agencies or newspaper or periodical publishers. XIV. Religious items Recommended practice 33. Exemption from import duties and taxes and from economic prohibitions or restrictions should be granted to objects that are used in religious rituals, subjecting them to the conditions laid down in national legislation. XV. Products imported for testing 34. Standard exemptions from import duties and taxes and from economic prohibitions or restrictions should be granted on products imported for testing, provided that the imported quantities exceed those that really need testing and that: (a) they are products which will be completely used up during testing; (b) if not spent, they will be re-exported, destroyed or rendered commercially valueless on the official controls without loss of national revenue. XVI. Products and materials for the protection of goods during their transport in Recommended practice 35. Exemption from import duties and taxes and from economic prohibitions or restrictions should be granted in packaging materials (straw, paper, glass fibre, wood shavings, etc.) and various products such as rope, paper and the paper base, which are used to stow and protect goods in transit. XVII. Fodder and other feed for animals during transport in Recommended practice 36. Exemptions from import duties and taxes and from economic prohibitions or restrictions should be granted to feed and other food that is transported along with the imported animals and which is intended for use during transport. Information relating to the release of 37. Standard the Customs authorities shall ensure that all relevant information concerning the exemption from import duties and taxes is readily available to any interested person.
Annex b. 3. Annex concerning reimportation in the same State of Input goods are often reimported into the country from where they were exported in the same condition in which they were before export. In many cases this is intended for reimportation already at the time of exportation, the goods can be exported with notification of intended return. However, in certain cases, the goods are reimported owing to circumstances arising after the export. Most national legislation contains provisions which enable such reimported goods to be imported free of import duties and taxes and to provide for any export duties and taxes, which are paid by exporting. The customs procedure which provides for duty-free importation and repayment is reimportation in the same State. This relief is granted on the condition that the identity of the goods can be determined. You must pay any amounts collected as reimbursement or exemption, or conditional relief from duties and taxes or how any subsidies or other amounts allocated to export. This annex does not apply to travellers ' personal effects and private means of transport of reimportation. Definitions within this Annex: (a) the term "reimportation in the same State mean Customs procedure under which the goods were exported and were in free circulation or were compensating products may be taken to the local use of exemption from import duties and taxes, and provided that they have not undergone any processing, processing or repairs abroad. Be obliged to pay any of the amounts chargeable against the repayment or release or conditional release from duties and taxes or subsidies or any other amounts allocated to export; (b) the term for the local customs clearance means the customs procedure which provides that goods may remain permanently in the customs territory. This procedure implies any collected import duties and tax payment and all necessary customs formalities; (c) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (d) the term "export duties and taxes means customs duties and all other duties, taxes or other charges which are collected on, or in connection with the export of export of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (e) the term goods exported with notification of intended importation means the return of goods the declarant as intended for reimportation, which can make identification of Customs measures to facilitate reimportation in the same State; Note the. Goods that are exported with notification of intended return, can be considered to be subject to a customs procedure, which is called the temporary export; (f) the term free circulation means the goods which can act without customs restriction; (g) the term compensating products means products derived from the goods that are imported for domestic processing, manufacturing, processing or repair or during this process; (h) the term "goods declaration means a statement made in the form prescribed by the customs, by which the interested party indicates a specific customs procedure applicable to goods, and details of which the Customs require to be declared for this procedure; (ij) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Standard principles for Reimportation in the same State governed by this annex. 2. Standard national legislation shall determine the conditions to be fulfilled and the formalities to be completed for reimportation in the same State. Note the. Reimportation in the same State is subject to identification of the goods, the Customs authorities provide certainty as to which they were exported. General provisions 3. Standard for Reimportation in the same State should be allowed even if it is only part of the reimported goods exported. 4. Recommended practices Where justified by circumstances, reimportation in the same State should be allowed even if the goods are reimported by a person other than the person who exported the goods. 5. Standard for Reimportation in the same State may not refuse, on the grounds that the goods have been used or damaged or worn out their location abroad. 6. Standard for Reimportation in the same State may not refuse, on the grounds that the whereabouts of the goods abroad has taken steps for their protection or maintenance, provided, however, that at the time of their export value is descended from such operations. 7. Standard for Reimportation in the same State should not be limited to goods imported directly from abroad but shall also be authorized for goods to other customs procedures. 8. Recommended practice goods reimported in the same State as they were when they were in free circulation when you export, you should not use the economic import prohibitions and restrictions. 9. Recommended practices for Reimportation in the same State should not reject with reference to the country from where the goods were shipped. 10. Standard for Reimportation in the same State may not refuse, on the grounds that the goods were exported without notification of intended return. The time limit for reimportation in the same State Recommended practice 11. If national legislation is specific to a time limit, after which it will no longer be allowed for reimportation in the same State, such a limit should be sufficient to be able to observe the different circumstances of the case, which can be permitted in the reimportation in the same State, and it should not be shorter than one year. Export duty, and duty drawback 12. Recommended practices in export of any paid fees and taxes should pay back as soon as possible after the goods have been reimported in the same State. The competent Customs Office 13. Standard customs points that you can declare the goods for local use, you should be able also to allow reimportation in the same State. 14. the standard should be established that goods reimported in the same State, may declare other than the Customs Office through which they were exported. 15. Goods Declaration Recommended practice a goods declaration forms, which are used for reimportation in the same State, should harmonise with those that use nomuitošan for the local use. The notes. 1. In some countries the goods declaration for exportation with notification of intended return of entry can be used also for reimportation in the same State. 2. If the goods have been exported under an ATA Carnet in accordance with the Customs Convention on the ATA Carnet for importing goods (Brussels 6 December 1961), reimportation in the same State is going on with this Carnet. 16. Recommended practices should not require the writing goods Declaration of packing, container, peleš and commercial cars, which are used in international transport of goods to reimportation in the same State, the Customs authorities of the interest subject to the provision that they had free movement at the time of exportation. Documentation to be submitted in addition to the Declaration for reimportation in the same State 17. Standard in addition to the Declaration for reimportation in the same State, the Customs authorities may require only such documents, which are regarded as necessary to ensure that the conditions laid down for the application of the procedure. Note the. The Customs authorities may require an export declaration, export documents, invois, contracts, etc. for exported goods and correspondence sent a product back. 18. Recommended practice where the goods must be reimported in the same State, were exported with notification of intended return, in addition to the Customs authorities of the Declaration for reimportation in the same State should not normally require no other documents as just a goods declaration or a document of identity issued by exporting. The notes. 1. In some countries, the Declaration of exportation with notification of intended return of entry is the only document that is required for reimportation in the same State. 2. the identity of the goods, the Customs authorities are in a position to establish, on the basis of the identification measures were made on export. Goods exported with notification of intended return inward (a) goods that are to be exported with notification of intended return into the 19. Recommended practice customs authorities should, at the request of the declarant, allow goods exported with notification of return and should take all necessary steps to facilitate reimportation in the same State. (b) the Customs Office which is competent to export with notification of intended return 20. Standard customs offices where the goods may be exported directly should be able also to allow export with notification of intended return. (c) the goods declaration for exportation with notification of intended return into the 21st. Recommended practice a goods declaration forms, which are used for exporting goods with notification of intended return, should correspond to those used for direct export. Note the. Export with notification of intended return inward may also allow national ATA Carnet Customs document. (d) documentation to be submitted in addition to the Declaration for exportation with notification of intended return into the 22 standard in addition to the Declaration for exportation with notification of intended return into the Customs authorities may require only the documents which they consider necessary to allow them to control the activities and ensure that all requirements of the relevant constraints or other rules. (e) the identification of the goods, which are exported with notification of intended return into the 23 standard when determining the nature of the identification measures to be taken to the goods exported with notification of intended return, the Customs authorities should take particular account of the nature of the goods and the related interest revenue. Note the. To identify the goods that should be exported with notification of intended return, the Customs authorities may affix the Customs marks (seals, stamps, caurumojum, etc.) or rely on marks, numbers or other indications affixed to goods or description of goods, reduce plans or photographs or take samples. (f) the benefit, which is assigned to goods exported with notification of intended return into the 24. Recommended practice goods are exported with notification of intended return should be granted conditional admission, exemption from any applicable export duties and taxes. Note the. The declarant may be required to provide a guarantee for the repayment of the amount that would be charged if the goods are reimported into any of the prescribed time limit. 25. the standard at the request of the person concerned, the Customs authorities should be authorised to export with notification of intended return to transform direct import export, provided that you comply with the relevant conditions and fomalitāt. The notes. 1. the export of any unpaid fees and taxes to be paid. 2. Is usually allowed in any refund of duties and taxes or exemption from duties and taxes which could not be charged because the goods were exported with notification of intended return. 26. Recommended practice Where the same goods to be exported with notification of intended return to the importation and reimportation in the same State multiple times, the Customs authorities should, at the request of the declarant, allow the Declaration for exportation with the provided into the first export, a specific time to use in future trade in and export of reimportation. Note the. Subsequent reimportation and the Customs authorities of the export can be fixed with the appropriate stamp or endorsement. Information concerning reimportation in the same State 27 Standard the Customs authorities shall ensure that all relevant information concerning reimportation in the same State is readily available to any interested person.
Annex c. 1. Annex on direct export in the export of goods directly in the Input is usually a relatively simple customs formalities. Although normally a goods declaration is required, in some cases, the exporter need only be produced to the Customs commercial document containing the requested information on goods that are exported. Under certain conditions the exporter may be allowed to submit a single goods declaration or report on the export of all United in a given time period. Notwithstanding any applicable export charge and tax collection, customs control is to ensure national legislation on export prohibitions and restrictions and to check the details used to identify any internal duties and taxes, which may allow the repayment or from which may be released. In addition, the Customs shall be generally responsible for the collection of information required for the external trade statistics. Exported goods may be subject to specific other competent bodies, not just customs, controls, such as veterinary, health, phytopathological and other controls. This annex applies to the various formalities and measures (customs formalities), linked to the direct export, regardless of the mode of transport. In accordance with the direct export definition this annex does not apply to goods exported under the drawback procedure or the inward-processing procedure, or through import duties and tax refunds. Definitions within this Annex: (a) the term direct export means the customs procedure applicable to goods which, being in free circulation, leave the customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or the inward-processing procedure, v (a) (i) of the import duties and tax refunds; (b) the term free circulation means the goods which can act without customs restriction; (c) the term "customs territory means a territory in which the fully applicable national customs legislation; (d) the term "export duties and taxes means customs duties and all other duties, taxes or other charges which are collected on, or in connection with the export of export of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (e) the term "goods declaration means a statement made in the form prescribed by the customs, by which the interested party indicates a specific customs procedure applicable to goods, and details of which the Customs require to be declared for this procedure; (f) the term examination of goods means the physical inspection of goods by the customs, to ensure that the nature, origin, condition, quantity and value corresponds to the details given in the goods declaration; (g) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. standard principles of the provisions of this annex. 2. Standard national legislation shall determine the conditions which must be fulfilled and the customs formalities to be completed, the direct export. The notes. 1. National legislation may include prohibitions and restrictions on the export of certain categories of goods. 2. the obligation to be performed just accompanying the export include, and any export duties or collected tax payment. The competent Customs Office, 3. Standard the Customs authorities shall mean the Customs office where the goods may be nomuit direct export. In determining the competence of these points and their opening hours, the factors which are taken into account, to cover commercial, industrial and transport specific requirements. The notes. 1. Determine the competence of Customs offices may be limited to certain modes of transport or certain categories of goods, or to export goods that come from specific regions (e.g. the frontier zone or an industrial zone). 2. the Customs authorities may require that certain categories of direct export of goods subject to special control measures (e.g. diamonds, vintage things, works of art) or other competent bodies, carry out customs control points designated for that purpose. 4. Standard the Customs authorities shall permit the goods to be declared for direct export internal customs points. The notes. 1. If warranted by the circumstances, the Customs authorities may allow the customs post in the establishment of commercial premises. 2. If you need to check the goods, it is usually done in the internal customs office where the goods were declared for direct export. 3. the Customs authorities may require that goods declared for export of direct internal customs posts, are transported to the place of departure to the Customs convoy. 5. Standard where the Customs Office is located at one of the border, the two countries ' customs authorities as far as possible that point time and competence. Nomuitošan of the goods outside of the Customs working time 6. Standard at the request of the declarant, and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities shall, as far as their administrative organization permits, allow nomuit to export the goods directly to the outside of the customs duty; expenses arising from such a nomuitošan, may be charged to the declarant. 7. The declarant standard national legislation shall determine the conditions under which a person is entitled to act as declarant, his responsibility and his rights. Documentation to be submitted direct to export (a) a goods declaration form and content 8. Standard direct export of the goods declaration form must conform to the official model laid down by the Customs authorities. The Customs authorities shall require only those messages that are considered necessary for the export of any chargeable fees and tax assessment and collection, any internal tax and duties or release of them, the collection of statistics and other laws and the application of the rules on the enforcement of the r u Board is responsible for customs. Note the. The Customs authorities generally require: (a) identification of the person, the name and address of the declarant: the name and address of the importer, the name and address of the consignor (b) details of transport — transport — the identification of the means of transport (c) particulars relating to the goods: a country where to send package description: (marks, numbers, number and kind) — a description of the goods, the gross mass, the net weight or other quantity-value (d) import duties and report tax assessment — tariff headings — import duties and tax rates — the export duties and tax amount (e) other information-statistical item number for each product description: a reference to the documents that are submitted (for example, export licence, health or other certificate) (f) the place, date and signature of deklarētēj. 9. Recommended practice are intended for the direct export of the goods declaration form for review or new form preparation, Contracting Parties should use the plan, which is given in Appendix I to this annex, subject to the notes given in Appendix II. (b) the adoption of the document in the official Commercial shapes instead of 10. Recommended practice customs authorities should as far as possible, provide that the goods declaration can be made using the official form of the site, by a commercial document (for example, invois), which contains the necessary information about the goods to be exported. Notes 1 the Customs authorities normally enough with the commercial document, if the goods to be exported are not liable to export duties and taxes, and are not required for exemption from internal duties and taxes, and goods declaration is not used for the collection of statistics. 2. Recommendations on uniform plan of invois in international trade adopted European Economic Commission. This plan is reproduced in Appendix III. 3. the Customs authorities may accept commercial documents produced by automatic data processing technique. 11. Recommended practice customs authorities should, in agreement with the other authorities competent in foreign trade, to ensure that all documents required in connection with direct exporting may be included in the external trade document standard series. Note the. Using external trade document standard series set in the plan of the Economic Commission for Europe (or is consistent with them), the information in these documents can be displayed with vienavilcien method on the above form or printed forms. (c) the number of copies to be submitted 12. Recommended practice customs authorities should as far as possible reduce the goods declaration or commercial document the number of copies that you require to submit to the declarant. (d) the documents that must be submitted in addition to the goods declaration or commercial document 13. Standard in addition to a goods declaration or commercial document the Customs authorities shall require the declarant to present only those documents which they consider necessary to carry out the activity control and ensure compliance with basic restrictions and other rules i use. Note: If necessary, the Customs authorities may require an export license or other health or phytopathological certificate reporting. (e) the goods declaration or commercial document periodic submission 14. Standard if a person frequently exports goods, the Customs authorities should permit with them certain conditions use a single goods declaration or combine a message containing all of the necessary information, the person's export activities in the given time period. The notes. 1. the Customs authorities may grant this relief with the conditions that the exporter shall take the appropriate commercial notes and can be made the necessary control measures. 2. the Customs authorities may require the declarant to present each export transport document or some other additional document copies. 3. the Customs authorities may accept combined reports, which are created with automatic data processing systems. Examination of goods (a) amount 15. Standard inspections the Customs authorities the examination should be restricted to cases where it deems essential to ensure compliance with the laws and regulations which the customs are responsible for enforcement. Note the. Where the Customs authorities carry out inspection of the goods, it is usually restricted to the addition of parcels and exported goods description and quantity verification. (b) examination of goods in a different place than the Office 16. Standard If the Customs authorities make goods, at the request of the declarant and for reasons deemed justified, they should be allowed to carry out checks in a different location than the customs; expenditure arising from such examination, may be charged to the declarant. Note the. Items may be checked at the premises of the person concerned at the time when the loaded container or means of transport. (c) the customs of 17 sampling standard if the samples are to be taken to ensure the application of the provisions of national law, any samples, which are taken must be as small as possible. The export levy to be charged and the tax assessment and payment of standard national legislation shall make provision for the formalities to be completed, and the relief that is assigned to the export duties and tax assessment and payment and collection, direct export. Export of goods (a) a permit to export goods the export 19 standard should be allowed as soon as the Customs and other competent authorities have completed the necessary control, provided that:-it is established; -presentation of an export licence or the other documents required; -the export levy to be charged and taxes are paid or have made the necessary steps to ensure their collection. The notes. 1. The goods are not exported immediately after exportation permits, can be stored under customs control until they are actually exported. 2. States may impose customs routes, which can be-railways, waterways and any other routes (pipelines, etc.) and to be used for exporting goods. 20. The recommended practice of export Goods should not be discouraged, on the grounds that the goods declaration is not completed, or the documentation is found in small gaps provided that are not affected as the State revenue, essential controls or any valid export prohibition or restriction. (b) proof of arrival at destination, article 21 standard the Customs authorities shall not require proof of arrival at destination, as granted. The notes. 1. Typically, such evidence is required for the goods for which the export evidence is not otherwise available and which lays claim to the internal duties and taxes for the great amount of repayment or release, and here is a cause for concern for the abuse, or for certain items which are subject to special controls (such as weapons and munitions). 2. If you require such proof, it may include a statement of the recipient approved by the Customs authorities of the country of destination. (c) internal duties and duty drawback or remission 22. Standard national legislation shall provide for the rules to be followed and the formalities to be carried out, any internal duties and taxes or exemption from them. 23. the Recommended practice goods are directly exported and claim to the internal duties and duty drawback or exemption from those to be granted this drawback or exemption of export as soon as possible. Information for direct export 24. Standard the Customs authorities shall ensure that all the key information on the direct export is readily available to any interested person.  
  Appendix II notes 1. Plan size is the international ISO size A4 (210 x 297 mm, 8.27 x 11.69 inches). The form must be 10 mm and 20 mm the upper edge of the left edge. The spacing between lines must be based on 4.24 mm (1/6 inch) nonbreaking spaces and wide-2.54 mm (1/10 inch) nonbreaking spaces. The plan must comply with the plan of the Economic Commission for Europe, as it is given in the Appendix, a small deviation from the frame, etc. is allowed, if it is necessary for practical reasons, the issuing State, such as a non-metric system of measurement, document design national features, etc. 2. States may set standards for the weight to the use of paper and typescript m2 to prevent counterfeiting. 3. Standardization comprises only questions about size and plan; the names included in the plan, intended only to indicate the nature of the information that should appear in a given site. Thus, each country can replace the words as it considers necessary, provided this does not affect (a), (k) nature of the information that is indicated in the plan. 4. in addition, the Administration is allowed to skip plan questions that do not require them. The site, which remains free, can be used for official purposes. 5. in addition to the matters required by the Administration and which are not provided for in the plan, can be placed in the free zone of action.  

Annex d. 1. On rules of origin annex to the introduction to the concept of the origin of goods contained in many of these activities, for which the customs are responsible. The rules are applied to determine the origin, use different types of two criteria: the criteria for goods produced wholly in a given country, where only one country lays claim to their origin, and substantial transformation criteria when goods are involved in two or more countries. Fully produced criteria relate mainly to natural products and goods manufactured from them, so that only items that contain any imported or of undetermined origin parts or materials are usually excluded from the scope of application. Substantial transformation criterion can be expressed by a number of different methods of application. In practice, the "substantial transformation" criterion can be expressed:-with the provision that requires a change of tariff heading in a specified nomenclature with lists of exceptions, and/or-with manufacturing or processing operation list, which granted or denied the State the origin of the goods, in which the operations were carried out, and/or — with the ad valorem percentage rule, where either the percentage of the materials used, or the value added percentage reaches a certain level. These various expressions the advantages and disadvantages of the methods of customs and user perspective can be summarized as follows: a. a change of tariff heading normal application method is for the determination of the general rule according to which the product obtained is sufficient processing or working, if it refers to a systematic goods nomenclature heading different from that applicable to positions of each of the materials used. This general rule typically spend in the exceptions list, based on the systematic nomenclature of preē; They shall specify the cases in which the position is not critical, Exchange or provide further conditions. The advantages of this method allows you to accurately and objectively define the conditions which determine the origin. If you are asked to submit evidence, the manufacturer usually no difficulties to provide data that demonstrate that the goods actually met conditions requested. Deficiencies in the preparation of the list of exceptions is often difficult, and Moreover such lists need to regularly to keep pace with technical development and economic conditions. Any processing or treatment descriptions must not be excessively complex, because even good faith producers can make mistakes. In addition, the systematic nomenclature of goods for use in the determination of origin is a prerequisite that both exporting and importing countries have adopted the same nomenclature based on its tariff and applies it to the vienādnozīmīg. B. processing or treatment operation list, this method usually gets by using General lists describing each product technical processing or processing operation, which is considered sufficient (qualifying processes). Benefits the benefits are the same as those described in part (A) above. Disadvantages despite the disadvantages, which are the same as in part (A) above, the General list is longer and more detailed, so their preparation is even more complex. (C) AD valorem percentage rule to determine the origin of this method, attention is drawn to the country made to the amount of processing or treatment, subject to the goods thus added value. If you have this added value if it exceeds a certain percentage, the product obtained its national origin, the processing or processing. Added value can also be calculated pursuant to the processing or treatment of goods used foreign or non-originating materials or components. The goods retain origin in a country only if the materials or components do not exceed a certain percentage of the value of the finished product. Therefore this method practically contain imported or non-originating materials in comparison with the value of the finished product. Imported or of undetermined origin are usually determined by the import value or the purchase price. The value of export goods is generally calculated using the cost of production, the ex-works price or the export price. This method can be used: — either in combination with two other methods with the exception of those mentioned in part A above or the General lists referred to in B above, or with a general rule that sets a single interest, without reference to the individual product lists. The advantage of this method of the main advantages is its accuracy and simplicity. Imported or of undetermined origin value can be determined by available commercial messages or documents. If the value of the exported goods is based on the ex-works price or the export price, the price of both is often easily identifiable and can confirm with the dealer's commercial invois and commercial messages. The lack of difficulty of the particular constraints of discovered cases where tiny differences above or below the interest is determined that the product will either meet or not meet the origin requirements. Similar to a determination of origin is very dependent on the world market of raw material prices and currency fluktuācij also fluktuācij. These fluktuācij sometimes can be so expressed that the application of rules of origin in this way is noticeably distorted. Another important drawback is that such things as the cost of production or total cost of products used, which can be taken into account in the calculation of value added, is often difficult to establish and may have a different nature and explanation of the export country and the importing country. Disputes may arise over whether certain factors, especially overhead expenses added to the cost of production or, for example, sales, distribution, etc. Although all these various rules for determining origin are the advantages and disadvantages of one degree or another, stressed that the lack of uniform rules of origin for both import and export not only complicates their customs administrations and authorities, which entrusted the documentary evidence of origin, but also creates difficulties for those involved in international trade. It stressed that the move towards harmonization in this area is desirable. Even when different methods have been introduced to reflect economic conditions or pārrunājamo factors relieve herself in the tariff agreements, it is very desirable that they exist in simple or standard structure to make it easy to understand and easy for traders to customs. Subject to the above considerations and specific technical term definitions, annex, recommends the establishment of rules of origin, which supposedly will be most easily applied and controlled with the least risk to make mistakes and to forge and the least harm to commercial activities. This provision conditions accompanying other conditions that generally are considered essential to the determination of origin system in practical application. Annex applies only to customs rules of origin. This, for example, is not extended to measures for the protection of industrial or commercial property or to ensure respect for the directions of origin or other existing trade descriptions. Definitions within this Annex: (a) the term country of origin means the country in which the goods are manufactured, processed in accordance with certain criteria, which provide for the use of customs tariffs, quantitative restrictions or use any other measure related to trade; Note the. This the word in the definition of the State may include a group of the country, the region or the country. (b) the term rules of origin mean specific provisions, which are derived from the principles laid down in national legislation or international agreements (the origin criteria), and which apply the country of origin of the goods; (c) the term substantial transformation criteria means the criterion according to which the origin is determined by assuming it to be the country of origin the country was the last significant processing or processing, deemed sufficient to give the most relevant characteristics of the item; (d) the term customs control means the measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcement. 1. Principles for standard rules of origin that are necessary to carry out the measures which the customs are responsible and which are applied in both importing and exporting, to be determined in accordance with the provisions of this annex. 2. the standard rules of origin should be considers that goods produced entirely in the given country originate in that country. Fully produced in that country can only be considered the following: (a) valid minerals obtained from its soil, its territorial waters or the depths of the sea; (b) vegetable products harvested or gathered in the country; (c) animals which were born and bred in this country; (d) products obtained from animals in the country; (e) products obtained by hunting or fishing conducted in that country; (f) products of sea-fishing, obtained and other products brought from the sea by a vessel of that State; (g) products obtained in that country in the factory on board only from the type of products described above in paragraph (f); (h) products extracted from marine soil or subsoil outside their territorial waters provided that only the State has the right to process the ground or subsoil; (ij) waste and scrap resulting from manufacturing and processing operations, and the materials used, collected in that country and only fits for recycling of raw materials; (k) goods produced in the country exclusively from products specified in (a) to (ij) above in paras. 3. Standard If two or more countries have taken part in the production of the goods, the origin of goods must be determined in accordance with the relevant criteria for transformation. The notes. 1. The essential criteria for practical transformation can be expressed:-by a rule that requires a change of tariff heading in a specified nomenclature with lists of exceptions, and/or-with manufacturing or processing operation list, which granted or denied the State the origin of the goods, in which the operations were carried out, and/or — with the ad valorem percentage rule, where either the percentage of the materials used or the value added percentage reaches a certain level. 2. to determine whether the conditions for the relevant conversion is completed, you can use the tariff structure of the classification system as the Brussels nomenclature, which lays down the General rules with the exception list. Under this general rule must be considered that the resulting product is sufficient processing or working, if it is subject to different tariff items classification system than that used for each material used. The exceptions list can include: (a) the processing or processing operations which, although a change of tariff heading, are not considered to be essential or considered relevant only under the conditions; (b) the processing or processing operations which, although no change of tariff heading, are considered essential under the conditions; The conditions referred to in (a) and (b) above, the points may relate either to the type of processing of goods, or to the ad valorem percentage rule. 3. the Ad valorem percentage requirements can be expressed in the form of a general rule that set a single rate without a separate product list. 4. Recommended practice in applying the relevant conversion criteria, you should use the Brussels nomenclature, as it is for standard 2.3 Note. 5. Recommended practice Where the essential transformation criteria are expressed in the ad valorem percentage rule, should adhere to the following values:-the materials imported duty-free import value or, if the material is not originating, first determine the price paid for them in the territory of the country where processing takes place, and manufactured goods, either ex-works price or the price of export in accordance with the provisions of national legislation. 6. Standard operations that affect or affects only the insignificant significant characteristics or properties of the goods shall not be considered to determine the relevant processing or handling, especially those operations that are associated with one or more operations from those mentioned below: (a) the operation, necessary to protect the product during transportation or storage; (b) the operation of packaging or sales goods quality or their preparation, such as unloading, grouping of packages, sorting and repackaging; (c) simple assembly operations; (d) goods of different origins mixing provided that the characteristics of the final product are not significantly different from the characteristics of the goods, which were mixed. Special cases for classification of origin 7. Standard Accessories, spare parts and tools for use with a machine, device, apparatus or vehicle must be considered of the same origin, which is the machine, device, apparatus, or traffic feature, provided that they are imported and sold along with them and by the number and types of their normal equipment. 8. Standard assembled or disassembled product which is imported in more than one consignment because it is not possible for transport or production reasons to import it in a single consignment, if requested by the importer for the purposes of determining origin should be considered as one single product. 9. Standard for the purpose of determining the Origin should be considers that the package has the same origin as the goods they contain unless the national legislation of the country of import is not intended to declare separately the different application of the tariff, in this case, the packaging must be determined separately as originating from the origin of the goods. 10. Recommended practices for the purpose of determining the origin of goods, if it is considered that the package has the same origin as the goods must be taken into account only the packaging in which the goods are normally sold at the retail level, especially if applied to the percentage method. 11. Standard for the purpose of determining the origin of goods must not follow the energy, equipment, machinery and instruments, which are used in the treatment or processing of the goods. Direct transport rule Recommended practice 12. If provision has been made, which require direct transport of goods from the country of origin should be permissible, especially discount geographical reasons (for example, from landlocked countries) and in cases where the goods remain under customs control in third countries (pi e Mayor, goods are exhibited in fairs or exhibitions or placed in a customs warehouse). Information on rules of origin 13. Standard competent authorities must ensure that rules of origin la, including any changes and interpretative information is readily available to any interested party. 14. the standard changes to the origin rules or their application procedures to take effect only after notice is given in sufficient time to enable the interested parties both export markets and the supply countries to comply with the new rules.
Annex d.2. Annex on documentary evidence of origin introduction Many customs measures, especially those related to the application of tariff depends on the origin of the goods. Certificates of origin and other documentary evidence presented by the importing, are designed to facilitate the control of origin and thus speed up customs clearance operations. Documentary proof of origin may be given by a simple statement to the commercial invois or another manufacturer, supplier, exporter, processor, or other document issued by a competent person. In some cases, however, the message must be a certain authenticity, or topped with authorities or other institutions authorized for the purpose and is independent from both the exporter and the importer, perform certification. In other cases you can submit special forms (certificates of origin) where the institution empowered to issue it, certify the origin of goods, and which may also include the manufacturer, processor, etc. message. On the other hand, there are instances when it may be possible to dispense with the requirements of any documentary evidence of origin. This documentary proof of origin may form allows you to observe the diversity of origin determination in different grade of importance and interests involved. However, it is necessary accurately to the exporters and importers could know exactly what are the Customs requirements in this area, and thus be able to use the simplification of formalities, which in some cases is possible. These provisions shall also determine the form of the various documentary proof of the confidence of the (validity). Definitions within this Annex: (a) the term "documentary evidence of origin shall mean the certificate of origin, a certified Declaration of origin or a declaration of origin; (b) the term of the certificate of origin means a specific form identifying the goods to which the authority or body empowered to issue it certifies expressly that the goods covered by a certificate of origin is within the country. This certificate may also include a manufacturer, processor, supplier, exporter or other competent person Declaration. Note the. This definition may include the country name country group, region or country. (c) the term certified Declaration of origin means a declaration of origin certified by the authority or body empowered to do so; (d) the term Declaration of origin means the appropriate manufacturer, processor, supplier, exporter or other competent person's report on the origin of the goods manufactured in connection with the export, based on commercial invois or any other document relating to the goods; Note the. The message can be the following: the procedure described here is the country of origin of the goods. (country of origin). (e) the term regional name certificate means a certificate drawn up in accordance with the authorities or notified bodies the rules declare that the goods described therein qualify for a given region-specific names (e.g. Champagne, port wine, Parmesan cheese); (f) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. the standard principles of documentary evidence about the origin of the goods and to request the extradition shall be carried out in accordance with the provisions of this annex. Documentary evidence of origin, 2. requesting a standard documentary proof of origin may be requested only if this is necessary for the application of preferential customs duties, economic or trade measures imposed unilaterally or under bilateral or multilateral agreements or arrangements laid down by the health or public policy reasons. 3. Recommended practices should not require 1. documentary proof of origin in the following cases: (a) goods sent in small consignments addressed to private individuals or carried in travellers ' baggage, provided that such imports are of a non-commercial nature and the import total value does not exceed an amount which shall not be less than 100 USD; (b) commercial consignments the aggregate value of which does not exceed an amount which shall not be less than $60; (c) goods allowed temporary admission; (d) goods carried in customs transit; (e) goods that are transported to the regional title certificate, as well as some specific items for which there are conditions to be met, piegādājoš countries under bilateral or multilateral agreements, and thus there is no need to request documentary evidence. 2. If one is sent in multiple shipments of ways referred to in 1 (a) or (b) in paragraph 2, with the same features for the same recipient from the same consignor, the aggregate value of all this post should be considered the common value. 4. Recommended practices if there is certain rules unilaterally on the application of rules of origin, documentary, it should be reviewed at least once every three years to see whether they are still appropriate, given their economic and commercial conditions which they were imposed. 5. documentary evidence Standards to the competent authorities of the country of origin the country of import, the Customs authorities may require, whenever there is suspicion of fraud. Applications and documentary proofs of origin of various shapes (a) certificate of origin, Form and content 6. Recommended practices 1. When are reviewed the existing certificate of origin forms or preparing new forms, Contracting Parties should use the form provided in Appendix I to this annex, in accordance with the notes, which are given in Appendix II, and subject to the rules provided in Appendix III. 2. the Contracting Parties, who have brought their form of certificates of origin with the form given in Appendix I to this annex should be about atbistoš to notify the Secretary-General of the Council. 7. Recommended languages to practice certificate of origin forms should be printed in the language (s) chosen by the exporting country and, if this language is neither French nor English, and English or French. 8. Recommended practice Where the certificate is drawn up in a language other than a language of the country of importation, the Customs authorities of that country should not require a certificate of origin of the information provided in the translation as granted. Authorities and other bodies empowered to issue certificates of origin 9. Standard Contracting Parties adopt this annex either the notice or after must indicate the authority or authorities that are empowered to issue certificates of origin. Note the. Certificates of origin may be issued not only by the customs or other authorities, but also by the institutions (such as the Chamber of Commerce), previously approved by the competent authority. 10. Recommended practice where goods are not imported directly from the country of origin, but are sent through the territory of a third country, the certificates of origin must be issued to allow the authorities or bodies empowered to issue such certificates in that third country, on the basis of the certificate of origin previously issued in the country of origin of the product. 11. Recommended practices to the authorities or bodies empowered to issue certificates of origin, not less than two years to save submissions or control copy issued of a certificate of origin. (b) the documentary evidence other than certificates of origin 12. Recommended practices 1. If the requested documentary proof of origin, the Declaration of origin should be accepted in the following cases: (a) goods sent in small consignments addressed to private individuals or carried in travellers ' baggage, provided that such imports have no commercial character and the total value of the importation does not exceed an amount which should not be less than USD 500; (b) commercial consignments the aggregate value of which does not exceed an amount which shall not be less than 300 USD; 2. If one time is sent several shipments of ways referred to in 1 (a) or (b) in paragraph 2, with the same features for the same recipient from the same consignor, the aggregate value of all this post should be considered the common value. Sanctions 13. Standard should be determined by the penalties against a person who draws up, or causes to be drawn up, a document which contains incorrect information in the documentary evidence of origin. Information on the requirements for documentary evidence of origin 14. Standard competent authorities must ensure that all essential information on the requirements for documentary evidence of origin is readily available to any interested party.     Appendix II notes 1. Plan size is the international ISO size A4 (210 x 297 mm, 8.27 x 11.69 inches). Form with 10 mm and 20 mm the upper edge of the left side. The spacing between lines must be based on 4.24 mm (1/6 inch) nonbreaking spaces and on 2.54 mm (1/10 inch) nonbreaking spaces. The plan must comply with the plan of the Economic Commission for Europe, as it is given in the Appendix, a small deviation from the frame and size are permitted if necessary in the issuing State, for practical reasons, such as non-metric measurement systems, features of national documentation, etc. 2. If you need to submit an application for obtaining the certificate of origin, the application form and the form of the certificate must be compatible to make them fill the time. 3. States may set standards for the weight to the use of paper and typescript m2 to prevent counterfeiting. 4. Users can provide a certificate of origin rules to fill in print on the other side of the certificate. 5. If, in accordance with the mutual administrative assistance agreements may provide requirements for post facto controls for this purpose can be for a place on the other side of the certificate. 6. The following comments apply to the frame in the sample form: frame 1: manufacturer, exporter, supplier, etc. can be replaced with the exporter. Frame 2: there should be only one original certificate of origin, identified by the words original next to the document title. If the certificate of origin was issued, replacing the original certificate which has been lost, a replacement certificate must be identified by the words the duplicate next to the document title. Original certificate or a copy of the certificate of substitution must contain a copy of the name beside the name. This i s the frame is also the name of the issuing authority (logo, emblem, etc.), and it should provide room for other official purposes. Frame 3: messages intended to give this frame may be replaced by the word order, and may-with the country of destination. Frame 4: This frame can be used in addition to information on means of transport, roads, etc, that can be inserted into, if it wishes, for example, the issuing authority. Frame 5: if required, instructions item No. can best insert this frame edge or at the beginning of each line. Marks and numbers may be separated from the number and type of packages and description of goods with a vertical line. If the line is not used, this information must be separated with the appropriate spacing. The description of the goods may be supplemented by adding the applicable Brussels nomenclature position number, the better the column to the right. News of the origin criteria, if they are required, should give this frame and should be separated from the other information with a vertical stripe. Frame 6: identification of goods normally should be enough with the gross weight. Frame No. 7: this column is left blank for any additional information that might be requested, such as fever or references to other documents (e.g. commercial invois). Frames No 6 and 7: other quantities that the exporter can provide to facilitate identification, can be inserted according to either the frame No 6 or No 7. frame No. 8: this area has left parts of the competent institution a certificate (certification history, stamps, signatures, the place and date of issue, etc.). Exact words, for example, are left to the choice of the authority of issue, in the form of sample used words only serves as an example. This box, you can also use the exporter (or the manufacturer or supplier) signed the Declaration. Appendix III rules for the presentation of certificates of origin, certificates of origin, design rules (if necessary, such certificate applications) are left to the national authorities the choice of paying due attention to the comments that expressed above. However, it may be necessary to ensure, inter alia, by the following rules: 1. The forms can be filled out in any way, provided that the entries are indelible and easily legible. 2. certificates (or applications) should not allow deletion, not writing on top. Any amendments should take, deleting erroneous information and jot down the additions required. Such amendments must be approved by the person who made them, and to be certified by the appropriate authority or institution. 3. Any unused points should be scored through to prevent any subsequent addition. 4. where the export trade requirements justify it, in addition to the original may be issued one or more copies.
Annex e.1. Annex concerning Customs transit introduction for many reasons often need items that potentially is liable to import duties and taxes, to transfer from one Customs Office to another. Most national legislation contains provisions under which such movements can take place without the import or export duties and taxes in the transport of goods under customs control in order to ensure that certain conditions are met. Procedure in accordance with which such a transfer is made, called the Customs transit. In order to facilitate the international transport of goods which must be carried out through several customs territories, participating States under international treaties have created a procedure to apply standard procedures for the handling of goods carried in customs transit through their territories. This annex applies to both national and international Customs transit. This does not apply to goods which are sent by post or carried in travellers ' baggage. Definitions within this Annex: (a) the term "Customs transit" means the customs procedure under which goods are transported under customs control from one Customs Office to another; (b) the term "Customs transit operation shall mean goods from point of departure to the point of destination in the Customs transit; (c) the term loading point means any Customs point, which the staff authorised to do specific previous steps to facilitate the opening of Customs transit operation check point; (d) the term point of departure shall mean any Customs Office at which a Customs transit operation; (e) the term point along the way means any Customs Office at which the goods are imported or exported to the Customs transit operation; (f) the term point of destination means any Customs office where the Customs transit operation ends; (g) the term "goods declaration means that the notification made by the customs of a particular form and with which the person concerned indicates the specified customs procedure applicable to goods and details which the Customs require to be declared for this procedure; (h) the term "declarant" means the person who signs a goods declaration or in whose name it is signed; (ij) the term transport unit means: (i) containers having an internal volume of one cubic metre or more;         (ii) cars, including trailers and semi-trailers;         (iii) the railway wagons; and (iv) the lighters, barges and other vessels use inland waterways; (k) the term "import and export duties and taxes means customs duties and all other duties, taxes or other charges which are collected on importing or exporting goods or in connection with, the import or export of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (l) the term customs control means measures applied to ensure compliance with the laws and regulations which the customs are responsible enforcement; (m) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as global when it ensures that the obligations will be fulfilled, which arise from the different activities; (n) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Principles for standard Customs transit is governed by the provisions of this annex. 2. Standard national legislation shall determine the conditions to be fulfilled and the formalities to be completed, Customs transit purposes. Scope 3 standard the Customs authorities shall allow goods to be transported under customs control within their territory: (a) from the entry point to the exit point; (b) from the access point to the inland Customs Office; (c) of the inland Customs point to the departure point; (d) of the inland Customs Office to another inland Customs Office. Note 1. Customs transit movements described in points (a) to (c) above, are referred to as international Customs transit if they occur as part of a simple customs transit operations that are crossed during one or several boundaries under bilateral or multilateral agreements. Note 2. to describe the Customs transit movements referred to above, can be used in the following instances: (a) direct transit (from the entry point to the exit point); (b) domestic transit (from the entry point to the inland Customs point); (c) external transit (inland Customs point to the departure point); (d) the internal transit (from one inland Customs Office to another inland Customs Office). 4. Standard goods carried in customs transit, should not be to import and export duties and taxes, provided that the conditions laid down by the Customs authorities. 5. Recommended practices to any person having the right to dispose of the goods, for example, the owner, shipper, consignee or broker authorized agent approved by customs, should be able to declare goods for Customs transit. Note the. The Customs authorities may require the declarant to prove his right to dispose of the goods. 6. the standard is the responsibility of the Declarant for compliance with the customs duties, which are levied Customs transit; in particular they must ensure that the goods are presented intact at the point of destination in accordance with the conditions imposed by the Customs authorities. General provisions 7. Standard the Customs authorities shall determine the customs posts, which are competent to perform the functions set out in customs transit. 8. Recommended practice where customs points are located on a common frontier, the Customs authorities of the two countries should coordinate their work time and competence for Customs transit. 9. Recommended practices at the request of the person concerned and for reasons which the Customs authorities are deemed valid by the Customs authorities should, as far as the administrative conditions permit to make customs transit in certain functions outside working time and outside the customs area, realizing that the thus incurred may be charged from the interested parties. 10. Priority must be given to standard customs operations with animals, perishable goods and other urgent consignments which are transported under Customs transit and which are essential for the rapid transportation. Formalities at departure point (a) of the goods declaration for Customs transit 11. Standard unless the Customs authorities do not waive these formalities, a written goods declaration for Customs transit are to submit to the departure point. Note the. In some countries, a simplified procedure exists which waives certain customs formalities, including the lodging of the goods declaration. These procedures are applicable, such as for goods carried by rail by international post mark, and the goods which move only in the border zone. 12. the standard of the goods declaration for Customs transit forms must conform to the official model laid down by the competent authorities. Note 1. The declarant shall normally required to declare the following: — the name and address of the consignor; — If the declared name and address; — the name and address of the consignee; — mode of transport; -identification of the means of transport; -stamps affixed, etc.; -the place of loading; — the destination point; — transport unit (type, identification No.); — mark, number of packages, the number and type of s; — a description of the goods; -gross weight of the consignment in kilograms; — a list of the documents attached; -the place, date and signature of the declarant. Note 2. If it is intended for existing goods declaration for Customs transit review form or a new form of preparation, the competent authority may prepare their form after the sample given in Appendix I to this annex, subject to the notes, which are given in Appendix II. Sample is intended as a basis for the goods declaration for Customs transit form, which is used for Customs transit operations if, by bilateral or multilateral agreements, no other shapes. The sample is designed to be used in national Customs transit operations, but it can also be used international Customs transit operations. 13. Recommended practice in Any commercial or transport document that clearly provides the information necessary to adopt as a goods declaration for Customs transit descriptive part. (b) guarantee 14. Standard national legislation or the Customs authorities in accordance with national legislation should establish the guarantee form to be provided to the Customs transit purposes. 15. The recommended practice in the choice between several acceptable forms of security should be left to the declarant. 16. the standard the Customs authorities shall determine the amount for which to provide guarantee for the Customs transit operation. 17. Standard warranty request, to ensure that you comply with the obligations arising from several operations of Customs transit, the Customs authorities should adopt general warranty. 18. The recommended practice of any guarantee amount should be fixed for as little as possible, respecting the potential import due fees and taxes. (c) identification of the consignment and Recommended practices 19. Where the Customs authorities exercise their right to examine goods declared for Customs transit, they must remit the amount to the checks required to ensure compliance with the laws and regulations which the customs are responsible for enforcement. 20. the standard point of departure to the Customs authorities shall take the necessary steps to enable the destination point to identify the shipment and to identify any unauthorised interference. 21. the standard if the consignment is transported in the transport unit, Customs seals must be affixed to the transport unit itself provided that the transport unit is so constructed and equipped that: (a) Customs seals can be easy and effective; (b) no goods can be removed or put in a transport unit sealed, leaving no visible with traces or without breaking the Customs seal; (c) it contains no concealed spaces where goods may be hidden; (d) all rooms fit for storage of goods are readily accessible for customs inspection. Such transport units for transport of goods must also be approved by the Customs stamp. Note 1. Transport units are approved for transport of goods under Customs seal in accordance with the various international agreements, such as the Customs Convention on containers (Geneva, 18 May 1956), the Customs Convention on the international transport of goods under TIR Carnets (Geneva, 15 January 1959), the unite technique des chemins de fer, concluded at Berne in may 1886 (1960), and the central Rhine Commission rules on Rhine navigation vessel sealing (21 November 1963 version). They can be approved in the future in accordance with the treaties, which would replace the previous. In addition to the approval of the procedure can identify countries with bilateral or multilateral agreements on transport units used for Customs transit in their territory only, such as containers having an internal volume of less than one cubic metre, but who in all other respects under the customs action as in containers. Note 2. Under certain circumstances, the Customs authorities may decide to sign the transport unit with Customs stamps, if they make sure that the unit is sufficiently safe, where it is stamped. 22. the standard if the consignment is transported in the transport unit that can not be effectively sealed, to ensure identification and to make a determination of illegal intervention, either by imposing a Customs seal for individual parcels, placing identification marks, describing the goods, referring to the sample, plans, sketches or photographs attached to the goods declaration, with a complete examination of the goods and to sign its results to a goods declaration or customs escorts. Note the precision that the Customs authorities can decide to take, if the goods are being transported in the transport unit that can not be effectively sealed, will depend on the individual circumstances of each case, considering such factors as the nature of the goods, their packaging, and the potential payment of import or export duties and taxes. (d) additional control measures 23. Standard unless the Customs authorities consider it necessary, they: (a) be required to move goods along a specific route; or (b) be required to transport goods under Customs escort. 24. Recommended practice where the Customs authorities shall fix the time limit for the presentation of goods to customs, they should observe the conditions under which a Customs transit operation will take place. Customs seals and identification marks of 25 standard Customs stamps and seals that are used for Customs transit, must meet the minimum requirements set out in the appendix to this annex III. 26. Recommended practice the Customs seals and identification marks affixed by foreign customs authorities should adopt the Customs transit operation unless they are considered to be inadequate or unsafe, or if the Customs authorities started checking the goods. If the customs territory have adopted foreign Customs stamps and seals of the s, they should provide the same statutory protection in that territory as national seals and seals. Customs transit ended 27. Standard national legislation on expiry of the Customs transit operation shall not be set more than that the goods and the goods declaration to be submitted to the point of destination at any given time limit so that the goods would not be changed and used, and not a Customs seal or identification marks. Note 1 the control that is performed at the point of destination for purposes mentioned above may vary depending on the individual circumstances of the Customs transit operation. Usually, however, the Customs authorities are satisfied that any stamps and seals or identification marks are intact, they can be checked; the transport unit, if any, otherwise is secure and that you can make the same trade either short or detailed examination. Examination of goods may take place, for example, due to the exposure of goods for another Customs procedure. Note 2. National legislation may provide that for accidents and other unforeseen events along the way, affecting the Customs transit operation, must be notified and must be approved by the customs or other competent authority that is closer to the accident or other event. 28. Standard if the competent customs authorities are satisfied that the person concerned has fulfilled his obligations, any warranty shall be returned without delay. 29. the Recommended practice when not moving along a specific route, or do not comply with the prescribed time limit, potentially chargeable in the import or export duties and taxes should not be levied, provided that the Customs authorities are satisfied that all other requirements are met. 30. the standard exceptions from generally chargeable to the import or export duties and taxes should be granted if the Customs authorities are satisfied that the goods were transported under Customs transit, has been destroyed or irrecoverably lost by accident or force majeure, or due to their nature, are considered waste. Note the. The balance of such goods may be: (a) local nomuit use in their existing State as if they had been imported in that State; or (b) re-exported; or (c) to exempt from any payments the State revenue; or (d) destroy or make commercially worthless customs control without loss of State revenue; at the request of the Customs authorities. International agreements on Customs transit in Recommended practice 31 Contracting Parties should carefully consider the possibility to join:-Customs Convention on international Customs transit (ITI Convention), Vienna, 7 June 1971; -The Customs Convention on the international transport of goods under cover of a TIR Carnet (TIR Convention), Geneva, 15 January 1959; -The Customs Convention on the ATA Carnet for the importation of goods (ATA Convention), Brussels, 6 December 1961; and any international instruments which could follow these. Note the ATA Carnet can be accepted for the transit of goods to be transported to the destination, or from the customs control, either in the country of temporary importation or through the export and import of the country or countries in accordance with the provisions of the temporary importation. 32. The recommended practices of Contracting Parties that are not going to join the recommended practice 31. international instruments listed, should, when drawing up bilateral or multilateral agreements on international Customs transit procedures for the purpose, adhere to this annex 1 therein. 30. Standards and Recommended practices and, in addition, include the following specific provisions in the treaties are: (1) if the goods are being transported in the transport unit that meets the requirements of the standard, 21, and if the interested party requests it and provides that the transport unit of the transport operation the following stages will be subject to the Customs transit procedure, which requires the Customs seal, the Customs authorities at the point of loading should: — to ensure the accuracy of the accompanying document, approved in the framework of bilateral or multilateral agreements, and which described the content of the transport unit; -seal the transport unit; — write down the name of loading on the accompanying documents, to the Customs seal affixed to the details and the date of attachment. (2) if the goods are subsequently declared for Customs transit, the Customs authorities consider it necessary to examine the goods, the place of departure should, unless there are exceptional circumstances, to accept the stamps that are stuck at the point of loading, and the supporting documents referred to in paragraph (1) above; (3) simple goods declaration for Customs transit should take shape in each participating in the customs territory; the following forms should be designed following the model shown in Appendix I to this annex, subject to the comments provided in Appendix II; (4) If a guarantee is required, it should give and take in a form that is valid and applicable vesting in each of the participating customs areas, proving the existence of such guarantees with the goods declaration for Customs transit form or other document; (5) without regard to their right to examine the goods, the Customs authorities should normally limit the points on the way to the formalities to be carried out the following: — the point where the goods are being imported into the customs territory the Customs authorities should make sure that the goods comply with the provisions of the Declaration that any previously attached to the Customs stamps and seals or identification marks are intact and, where necessary, that the transport unit is secure and that the guarantee is valid If it is requested; They then should the goods declaration accordingly endorse; — Customs territory from which goods are transported, the Customs authorities should make sure that any previously attached to the Customs stamps and seals or identification marks are intact and, where necessary, that the transport unit is secure; They then should the goods declaration accordingly endorse; (6) if the point is removed along the way in a Customs seal or mark of identification, for example, to check the goods, it should write down details about the new Customs seals or identification marks on the goods declaration accompanying the goods; (7) further formalities points along the way should be reduced or completely prohibit the transit customs duties imposed by the competent authorities of all the Customs transit operation; (8) should adopt measures on mutual assistance between customs administrations of the countries concerned about the accuracy of the document describing the goods that are transported under Customs transit, and verification of the authenticity of the Customs seals. Information concerning Customs transit 33. Standard the Customs authorities shall ensure that all relevant information concerning Customs transit is readily available to any interested person.  
Appendix II notes 1. Goods Declaration for Customs transit sample size is the international ISO size A4 (210 × 297 mm, 8.27 x 11.69 inches). Form with 10 mm and 20 mm the upper edge of the left side. The spacing between lines must be based on 4.24 mm (1/6 inch) nonbreaking spaces and on 2.54 mm (1/10 inch) nonbreaking spaces. The plan must comply with the plan of the Economic Commission for Europe, as it is given in Appendix I, a small deviation from the frame, etc. is allowed, if it is necessary for practical reasons, the issuing State, such as a non-metric system of measurement, document design national features, etc. 2. States may set standards for the weight to the use of paper and typescript m2 to prevent counterfeiting. 3. names that are included in the goods declaration for Customs transit model, intended only to indicate the nature of the information that should appear in a given site. In cases where the national legislation defined as required, each country the names form the national can freely replace the, as it deems appropriate, provided they do not affect the nature of the information on the goods declaration for Customs transit. 4. in addition, the Administration is allowed to skip questions they plan is not required. The site, which remains free, can be used for official purposes. 5. The model has been designed so that messages that apply only to international Customs transit, are placed in the second half of the form and thus can be used for other applications. 6. To form the frames subject to the following comments: the consignor (name and address) This box is intended to identify the shipper's name and address. If the sender of the goods on one declaration, a reference is made to the attached documents. Consignee (name and address) in the upper part of this box is intended to identify the goods recipient's postal address; the lower part of the address after the delivery is intended to specify the address where the goods are to be delivered, if it is different from the mailing address. Declarant (name and address) this term means the natural or legal person that signs a Customs transit declaration or on whose behalf it is signed. Country from where sent This box is intended to identify the country from which the goods are sent, it is, of course, the State of export. Country of destination means the country in which It has an endpoint after transit customs transit operations. Place of loading () that means the place of departure, in which goods are loaded onto the means of transport. Explicate, inventory, etc. This frame is designed to indicate when desirable-the place where the goods are stored before loading, with particular interest if goods are exported from customs warehouse, etc. Through the (*) with the "through" understand the places where customs frontiers are crossed, the places where the change of means of transport, etc. Modes and feature should provide information on the mode of transport used and the means of transport in each stage, according to the indication of the name of the vessel, railway wagon or car registration number, etc. If you use mixed mode, these data shall be entered in the transport. Destination point (*) this means the name of the Customs office where the Customs transit operation ends. Annexed documents in this frame to the declarant should list the following documents, such as country of origin and sanitary control certificates, product lists, which are added to the Declaration. Official use This frame is designed for any information relating to the control of parcels, etc. Seals, etc. affixed by Customs/declarant This site is intended for fastening of the stamps, etc. to specify the number or other identifying information. Check the appropriate box to indicate the or seals, etc. affixed by customs or the declarant. Transport unit (type, identification no), packages or marks and numbers of items this site is for information on the transport unit or product identification (e.g. container type and identification no), such as the ship's load line, the main rooms and the palīgnumur, or the address label. The number and type of packages/description of the goods in This site is provided for information on the number and kind of packages, goods description either simple trade names, or, if possible, using terminology common in the customs or freight tariffs. Item No. If possible, you should provide the appropriate applicable statistical commodity list or customs tariff number, in most cases these numbers or parts are used throughout the world and could help to identify the item. Gross weight, kg gross weight of the goods should be expressed in kilograms. National administrative requirements This frame is designed to provide space for any additional information, such as a driver name, the intended route or time limit. It can be used also for official instructions on the destination point. The news about the news of the guarantees of the guarantees provided, for example, cash deposit, guarantee, provide in this frame. Place, date and signature of the declarant in this Text frame may change to reflect national legislation, bilateral or multilateral agreements. Relating to the frames of the Customs transit declaration, on the other side, they are intended only as examples and will be added in accordance with the procedure provided for by bilateral or multilateral customs transit contracts. ____ ____ ____ ____ ____ ____ ____ ____ ____ _____ (*) This frame layout can be applied pursuant to the requirements of particular applications, or to align shapes include one train system.   Appendix III minimum requirements that must be met and the Customs mounts inserted Customs seals and fastenings shall meet the following minimum requirements: 1. General requirements for the seals and fastenings: seals and fastenings along (a) must be strong and durable; (b) must be easily and quickly mounted; (c) must be easily verifiable and identifiable; (d) it must be such that does not permit removal or disposal without breaking or foot leaving; (e) must be such that they can only be used once; (f) must be such that they are so difficult to copy or fake, as much as possible. 2. Seal physical specifications: (a) the type of seal and the size must be such that any identifying marks are readily legible; (b) any loop in a stamp must be of a size corresponding to Anchorage, and must be so arranged that the fastener is kept strictly when the seal is closed; (c) the material used shall be sufficiently strong to prevent unexpected breaking, rapid deterioration (due to weather conditions, chemical exposure, etc.) or a cause that it is not possible to establish; (d) the material used to make the choice, subject to the sealing system used. 3. the mounting physical specifications: (a) they must be sturdy and resistant to weather and corrosion; (b) to the mounting must be given the opportunity to open or partially open the sealed opening without breaking the seal or fastening or other obvious damage you; (c) the material used to make the choice, subject to the sealing system used. 4. Identification marks: according to seal or fastening shall be marked as follows: (a) the name of the Customs it is recommended that you use one of the official languages of the Council (English or French), to indicate that it is a Customs seal; (b) recommended that the mark is in use in the country of registration of the vehicle for international traffic, to indicate the country that used the seal; (c) with coded letters or numbers, for example, to enable the Customs Office who put his seal of Office or that was imposed on it, identify it.
Annex e.3. Annex concerning customs warehouses introduction typically, international trade practice at the time of importation of the goods is not known, the way in which these products will be used at the end. This in turn oblige importers to store such goods for longer or shorter periods of time. If the goods are intended to be re-exported, the importer's interest is to expose its customs procedure, which exempted from the import duty and tax evasion. If the goods are intended for direct import, then again it is in the interest of importers to postpone the import duties and taxes until the release of the goods for local use. To realize the above mentioned importer in favor of most countries, national legislation provides for the procedure for storage of goods in customs warehouses. However, imported goods are not the only, which may be subject to the customs warehousing procedure. For example, some States permit the storage of goods in customs warehouses, which are taxable if paid or internal duties and taxes (whether national or imported previously paid import duties and taxes), so that they may qualify for exemption or such internal duties and taxes. Similar goods into the customs warehouse, which had previously been subject to another Customs procedure or for which exports can be unexpected import duties and tax refund, allows Customs authorities to release these goods from such other customs procedure or to repay the import duties and taxes, depending on the situation, before the goods are actually re-exported. This annex does not apply to:-the temporary storage of goods in warehouses (locked premises and delimited or Unenclosed areas approved by customs, and in which goods can be stored up to nomuitošan); -storage of goods in free ports and free zones; — conditional goods exempted from import duties and taxes, processing or processing under customs control in premises approved by the Customs (inward processing warehouses). Definitions within this Annex: (a) the term customs warehouse procedure means the customs procedure under which imported goods are stored under customs control in a designated place (a customs warehouse) without import duties and tax evasion; (b) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (c) the term customs control means measures taken to ensure compliance with the laws and regulations which the customs are responsible enforcement; (d) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as a general, if it ensures that the obligations will be fulfilled, which arise from the different activities; (e) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Principles for standard customs warehouse procedure is governed by the provisions of this annex. Types of warehouse 2. Standard national legislation shall provide for customs warehouses should be available to all importers (public customs warehouses). Note the. In accordance with the provisions of national legislation by public customs warehouses can be controlled either by the Customs authorities or other authorities or natural or legal persons. 3. Standard rights to store imported goods in open customs warehouses may not be limited to importers, but they must be to any interested person. 4. Standard national legislation, if necessary, be made for the customs warehouses can only be used by specific individuals (private customs warehouses) to meet the special requirements of trade or industry. Customs warehouse building at 5. Standard the Customs authorities shall lay down the requirements for the design of the customs warehouse and plans and customs control procedures. Note for the purposes of control, the Customs authorities may:-require that customs warehouses be double-locked (secured by the interested parties and the keys); — consistently and regularly monitor not space; — perform the accounting of the goods stored or request to be made (using either special registers or declarations concerned); -from time to time to do an inventory of the goods. Warehousing 6. Standard national legislation shall determine the person or persons responsible for any import duties to be levied and the payment of duties on goods subject to the customs warehousing procedure and for which there is no record of conviction by the Customs authorities. General provisions 7. Standard warranty request, to ensure that you comply with the obligations arising from several operations, the Customs authorities should adopt general warranty. 8. the Recommended practice of any guarantee amount should be set as low as possible, while respecting potentially chargeable import fees and taxes 9. Recommended practice customs authorities should do without guarantees, where a customs warehouse is under customs supervision, in particular when it is locked with the customs. 10. Standard the Customs authorities shall lay down the requirements for the customs warehousing procedure and the customs warehousing and inventory, and accounting should be subject to the approval of the Customs authorities. Goods which are allowed to store inventory 11. Recommended practice storage in customs warehouses should open to allow all kinds of imported goods which are subject to import duties and taxes or other restrictions or prohibitions than are justified on grounds of public morality or public order, public security, hygiene or health or veterinary or fitoloģisk considerations, or patent, trade mark and copyright protection regardless of the country of origin , the country from which they were imported, or the country of destination. Items that can cause hazard, which can affect other goods or which require special equipment, should be taken only in customs warehouses specially designed it for adoption. 12. Standard competent authorities with powers to grant rights to the customs warehousing procedure or the corresponding rules to determine the types of goods that may be stored in private customs warehouses. 13. Recommended practice customs warehouses should be allowed to store goods eligible for import duties and tax refund when they are exported, so that they may qualify for such repayment immediately, on condition that they will then be exported. 14. Recommended practice customs warehouses to then export or used in any other manner permitted, should allow to store the goods subject to the procedure of temporary importation, thus fulfilling the obligations imposed by this procedure. 15. Recommended practice customs warehouses should be allowed to store goods intended for export, which is taxable if paid or internal duties and taxes, so they could be eligible for release or such internal duties and refund of duties on condition that they are then exported. Import warehouses 16. Standard national legislation shall determine the conditions under which the goods are to be stored, to be presented to the competent Customs Office and a goods declaration shall be submitted. The actions allowed 17. Standard for any person having the right to dispose of the goods in the warehouse: (a) should be allowed to inspect it; (b) take samples of import duties and taxes, if applicable; (c) to conduct operations to protect them. 18. Standard with items that are stored in warehouses must be able to perform usual activities to improve their packaging or sales quality or prepare them for loading, such as Division, grouping of packages, sorting and repackaging & sort and. Storage duration 19. Standard Allowed maximum duration of storage of goods in customs warehouses must be determined taking account of the needs of the trade, which may not be less than one year. Property rights Exchange 20. Standard should be allowed for goods which are stored in customs warehouses, property rights Exchange. The trade deterioration, loss or destruction of the 21 standard items that are worn out or ruined in an accident or force majeure, be authorized to use the local nomuit before removal from store as if they were imported in this rundown or damaged state. 22. the standard items that are stored in a warehouse and destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the beliefs of the Customs authorities. Any residues or waste that remain after clearance for destruction when they are in local use, be subjected to import duties and taxes that would apply to such waste and the waste to be imported in that State. 23. the standard at the request of the person entitled to dispose of the goods stored in a warehouse, any stored goods should be allowed to leave all or part of the revenue or be permitted to destroy or make commercially worthless customs controls by Customs authorities. Following the abandonment or destruction shall not entail any expenditure of public revenue. Any residues or waste that remains after the destruction, be subject, if the domestic use of the clearance of import duties and taxes that would be applied to such waste and the waste to be imported in that State. Removal from store 24 Standard, either (i) the person who has the right to dispose of the goods, to allow all or part of them removed from the warehouse for re-exportation, local use, conveyance to another warehouse or through any customs procedure, provided that all the conditions are fulfilled and the formalities applicable in each individual case. Goods for local use 25. Standard national legislation should establish the time reference point, to be followed in determining the value and quantity of goods that are transported from the customs warehouse for local use, and applicable import duties and tax rates. Goods that are not exported from warehouse 26. Standard national legislation shall determine the procedure to be followed if the goods are not exported from customs warehouse within the prescribed period. 27. the Recommended practice when goods that are not exported from customs warehouse, sell customs, sales income after the import duties and taxes and all other charges and costs incurred is deducted should either put the person (s) entitled to receive them, if this is possible, or to keep them in their actions in a certain period of time. Information about warehouses 28. Standard the Customs authorities shall ensure that all relevant information regarding the customs warehousing procedure shall be available to any interested party.
Annex e. 4. Annex on repayment If the imported material input for which is paid in import fees and taxes are subject to processing or processing (or under certain circumstances-repair) and then are exported, often they can be offered for sale on foreign markets on competitive prices, if export is refunded the import duties and taxes. However, as this can contribute to the recovery of foreign trade import of equivalent are available from local sources, some restrictions following the granting of the refund may be regarded as necessary for specific product categories or specific processing or handling operations. This annex refers not only to the grant of a refund where goods are recycled, processed or repaired, but also the possibility to grant a refund where the goods have been imported and then re-exported in the same State. However, the annex shall not apply to refunds that are made on the basis of Justice, m, when the goods are returned to the supplier as an appropriate agreement. Also the annex does not apply to fees and other tax refunds by exporting, but only import duties and tax refunds. Definitions within this Annex: (a) the term of the repayment procedure means the customs procedure under which the goods are exported, the import duties collected provides and refunds (full or partial) of the goods, on materials they contain, or used in their production; (b) the term means reimbursement in accordance with the procedure for repayment of import duties and pay off the amount of tax; (c) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; 1. Principles for standard repayment procedure is governed by the provisions of this annex. 2. The scope of the standard national legislation must provide for cases in which you can request a refund, and the conditions under which it is made. Note 1. Cases may require repayment, can be specified by listing certain goods or classes of goods, or a specific product. Repayment can also be restricted to certain import duties and tax categories, or where the goods are processed, worked or repaired, or used in any other way permitted. Refund the goods used in the manufacture of the exported goods, usually does not extend to the means of production, such as lubricants, e m but can also be applied to waste or loss of such processing. Note 2. Reimbursement in accordance with the repayment procedure shall not apply in cases where the import duties and taxes are paid off or will be repaid under other provisions. 3. Recommended practice reimbursement procedure should also apply in cases where goods or materials for which paid import duties and taxes are replaced with equivalent goods or materials used for the exported goods or processing. Conditions that must be satisfied 4. Standard stakeholders should maintain records or records that can attest to the legitimacy of the request for repayment. 5. Standard if it is known or expected time when importing goods will be carried out for the local use and that the refund will be requested, the declarant may be required to announce their intention to facilitate the request later; However, reimbursement may defer not only because such communication was made, and may not require the export of such notification. Note the. The Customs authorities may require that goods which require repayment, are different from other goods or are being processed or processed under customs supervision. Duration of stay of the goods in the customs territory 6. Standard if there is a time limit for the exportation of goods, after which they can no longer claim a refund, this limit, due attention should be paid to the nature of the processing or treatment to which goods may be subject, and the related commercial or other factors. 7. Recommended practices if there is a time limit for the exportation of the goods, this should be extended on request, if the reasons for the Customs authorities consider justified the Declaration of exportation and repayment request 8. Standard Declaration on the export with refund of additional documents to be submitted to the competent Customs Office. 9. Recommended practices at the request of an exporter, and for reasons which the Customs authorities are deemed valid by the Customs authorities as possible should be allowed to examine the goods for export, private premises by charging from the exporter's costs arising from such checks. The Customs authorities may require goods presented for export examination in private premises. 10. Recommended practice where the exports of goods in accordance with the repayment procedure is controlled by the records of the exporter, the export should normally do without reporting the goods. 11. the request for reimbursement of the standard should contain (or provide the accompanying documents) such proof as is required to show that the conditions for repayment. Note which the Customs authorities may require to provide for the granting of the refund, include the following: (a) the applicant; (b) initial clearance of goods for local use (for example, the declarations of Goods for local use, number and date); (c) pay the import duties and taxes; (d) the nature or the tariff description and quantity of goods; (e) use, working or processing the goods having been subjected; (f) details of the export operation. 12. The recommended practice when the fixed time limit, after which the requests for refund will no longer be accepted, there should be provision for extension for commercial or other reasons, which the Customs authorities consider justified. 13. Standard Repayment repayment must be made as soon as possible after receipt of the request. 14. Recommended practices should also make a refund in case the goods in a customs warehouse on condition that they then exported. 15. Recommended practice customs authorities should, if It is required to periodically make a refund on goods exported during the period. Information about refund 16. Standard the Customs authorities shall ensure that all the key information on the recovery procedure is readily available to any interested person.
Annex 5. Annex on temporary importation subject to re-exportation in the same State introduction there are many economic, social and cultural reasons, which makes the country promoting the temporary stay of goods. In addition, if the goods in the customs territory of the country to remain only temporarily, to demand full import duty is applied and the payment of the tax would be unjustified because the effect of this call would be, for example, exposure of goods import duty and tax payment each time when they are temporarily in one country or another. Most national laws include provisions allowing certain categories of goods that are imported on a temporary, conditional release from duties and taxes. The customs procedure under which you can assign a conditional exemption from import duties and taxes on goods imported for a specific purpose and intended for re-exportation in the same State, is the temporary importation procedure. Usually temporary admission includes a complete conditional relief from import duties and taxes. However, in certain specific cases, for example when the goods are used for such purposes as processing, work projects or internal transport, the conditional release is granted may be only partial. This annex shall not apply to goods which are temporarily imported for personal use by tourists, nor to private traffic. Definitions within this Annex: (a) the term "temporary admission means the customs procedure under which certain goods can be brought into a customs territory conditionally relieved from as import duties and tax payment; such goods are imported to the specific purpose and must be intended for re-exportation within a specified time limit and without any change, except normal wear; (b) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (c) the term customs control means the measures taken in order to ensure compliance with the laws and regulations which the customs are responsible enforcement; (d) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as a general, if it ensures that the obligations will be fulfilled, which arise from the different activities; (e) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Principles for standard conditions for the regulation of this annex. 2. field of application the standard national legislation shall enumerate the cases in which may allow the temporary importation and the requirements that must be met. 3. the standard items that are imported temporarily must be assigned the full conditional release from import duties and taxes. However, in the cases referred to in the Recommended practice 38. conditional exemption from import duties and taxes may be only partial. 4. Standard temporary admission shall not be limited to goods imported directly from abroad but shall also be authorized for goods ex Customs transit, ex customs warehouse or in a free port or free zone. 5. Recommended practice temporary admission should be allowed regardless of the country of origin of the goods, the country whence they are imported, or the country of destination. Temporary admission permit (a) formalities prior to temporary importation authorization 6. Standard national legislation shall provide for the cases in which prior authority is required for temporary admission and the authorities that have the right to grant such permission. 7. Recommended practices for cases in which prior authority is required for temporary admission should be as small as possible. (b) a declaration for temporary admission 8. Standard national legislation shall determine the conditions under which goods for temporary importation must be produced at the competent Customs Office and a goods declaration shall be lodged. 9. Recommended practice the national forms used on temporary admission, should be coordinated with those that are used for the goods declaration for home use. (c) warranty 10. Standard national legislation or the Customs authorities in accordance with national legislation should determine the form in which they must provide a guarantee of temporary importation. 11. Recommended practices, the choice between the various acceptable forms of security should be left to the declarant. 12. the standard the Customs authorities in accordance with national legislation should determine the amount of the guarantee to be provided for the temporary admission of goods. 13. Recommended practice the amount of the guarantee to be given temporary admission should not exceed the import duties and taxes from which the goods are conditionally relieved. Note this Recommended practice does not prevent the determination of the amount of the guarantee, on the basis of a single rate where the goods fall in a wide range of tariff headings. 14. the standard for people who regularly take the temporary importation procedure to one or more customs points in a given customs territory shall be authorized to provide general security. 15. Recommended practice customs authorities should do without a warranty claim if they are convinced that any amounts that would be paid, can be ensured by other means. (d) the ATA Carnet Recommended practice 16. Contracting Parties should carefully consider the possibility of joining the Customs Convention on the ATA Carnet for importing, Brussels, 6 December 1961, and thus to accept ATA carnets their national customs documents and as security in place of the import duties and taxes on the goods, which allowed temporary admission with total conditional relief from import duties and taxes. (e) examination of goods 17. Recommended practices At the request of the importer, and for reasons deemed valid by the Customs authorities should allow as possible to examine the goods temporarily imported into private premises by charging expenses from the importer, which creates such a test. (f) the identification measures 18. Recommended practice of temporarily imported for the purpose of identification of the goods, the Customs authorities should initiate the Customs marks (seals, seal, hole, etc.) attaching only if goods cannot easily be identified by the foreign stamps, marks, numbers or other indications permanently affixed to them, after the descriptions or samples. The location of goods in the customs territory 19. Standard types in certain cases for the temporary admission of goods must be determined time limit, subject to the time required for the temporary admission, up to the maximum period, if any, laid down in national legislation. 20. Recommended practices at the request of the person concerned, and for reasons deemed valid by the Customs authorities should extend the period initially fixed. Termination of temporary importation 21. Standard national legislation shall provide for the cases in which goods for temporary importation must be produced at the competent Customs Office and a goods declaration shall be lodged. (a) Re-export 22 standard should be established that goods imported temporarily, be re-exported in one or more consignments. 23. the standard requires that the temporary importation of goods shall cease with the insertion of a free port or free zone. 24. the standard requires that the temporarily imported goods to be re-exported through a Customs Office other than that through which they were imported. 25. Recommended practices at the request of an exporter, and for reasons deemed valid by the Customs authorities should allow checking of goods intended for re-export, private rooms, charging from the exporter to the costs of such verification. (b) other methods of action 26. Standard requires that the temporary importation procedure shall terminate with the Declaration of goods for local use, subject to the conditions and formalities that applicable in this case. 27. the standard national legislation shall specify the point in time to be a point of reference, to be followed in determining which of the goods declared at the local scale, value and quantity and import duty and tax rates that apply to them. 28. Recommended practice should provide that the temporary importation procedure shall terminate with the insertion of goods in a customs warehouse, to be subsequently exported or used by other authorized means. 29. Recommended practice should provide that the temporary importation procedure shall terminate with the exposure of goods under a Customs transit procedure, then exported them. 30. the standard requires that the temporary importation procedure shall cease if the request of the person concerned, the Customs authorities of goods are left in government revenue or destroyed or rendered commercially valueless under customs control. Following the abandonment or destruction shall not entail any losses to State revenues. Any waste or scrap remaining after destruction of the following, if they are cleared for local use, be subjected to import duties and taxes that would apply to such waste or scrap imported when they should be in this State for a period of 31 standard for imported goods which are destroyed or irrecoverably lost by accident or force majeure, not must be subjected to the import duties and taxes, provided that such destruction or loss is duly established to the beliefs of the Customs authorities. Any waste or scrap remaining after destruction of the following, if they are cleared for local use, be subjected to import duties and taxes that would apply to such waste or residues, if they were imported in that State. Note the partial conditional relief from import duties and taxes are applicable where 30 and 31. Standards provided that the payment of import duties and taxes, which was part of the trade payable, destruction or loss of abandonment. Warranty return back 32. Standard any warranty must be returned as soon as possible after the expiry of temporary importation. 33. The recommended practice where the guarantee was provided in the form of a cash deposit, be stipulated that it be refunded at the point of re-exportation, even if the goods were not imported through that point. Information on temporary admission 34. Standard the Customs authorities shall ensure that all relevant information regarding temporary admission is readily available to all interested parties. Scope (a) the temporary admission with total conditional relief from import duties and taxes 35. Recommended practice temporary admission should be granted for the following goods: (1) the Packaging of the Customs Convention on the temporary importation of packings in article 2 (Brussels, 6 October 1960). (2) goods intended for display or for use in exhibitions, trade fairs or similar events, referred to the Customs Convention on the facilitation of the import of goods intended for display or for use in exhibitions, trade fairs or similar events article 2, paragraph 1 (Brussels, 8 June 1961). (3) Professional equipment, referred to the Customs Convention on the temporary importation of professional equipment of annexes A and C of article 1 (a) in paragraph (Brussels, 8 June 1961). (4) the material well-being of seafarers referred to in the materials of the Customs Convention on seafarers ' welfare, article 1 (a) in paragraph (Brussels, 1 December 1964). (5) scientific equipment, referred to the Customs Convention on the temporary importation of scientific equipment in article 1 (a) in paragraph (Brussels, 11 June 1968). (6) Educational materials, the Customs Convention on the temporary importation of pedagogic material for article 1 (a) in paragraph (Brussels, 8 June 1970). (7) the samples and advertising films, which referred to the International Convention on commercial samples and advertising films imported relief articles III and IV (Geneva, 1952-November 7). (8) the tourist information materials referred to in the Convention concerning customs facilities for tourism tourist information documents and materials in addition to article 3 of the Protocol (New York, 4 June 1954). (9) the containers referred to in the Customs Convention on containers (1) (c). (Geneva, 2 December 1972). (10) the pallets referred to in the European Convention on customs treatment of pallets used in international transport, article 1 (Geneva, 9 December 1960). (11) commercial road features the Customs Convention on commercial road of the temporary importation article 1 (Geneva, 18 May 1956). The Contracting Parties are requested to consider the possibility to join the international instruments mentioned above. 36. The recommended practice customs authorities should dispense with written declarations and guarantees required in cases of temporary admission referred to in Recommended practices 35.9.10.1, and 11 points. 37. Recommended practice temporary admission should be permitted for the following goods unless they have the right to duty-free admission under national legislation: (1) second-hand movable goods belonging to the person who launched a temporary stay in the country of import. (2) goods (including means of transport), which by their nature are not valid for another purpose, and only to a specific product or advertising promotion for specific purposes. (3) media media, which are used in automatic data-processing. (4) drawings, plans and models that will be used in the production of goods. (5) matrices, blocks, plates or similar goods loaned or rented, art, printing periodic editions or books. (6) the matrices, blocks, plates, moulds and similar goods loaned or rented, which will be used in the manufacture of goods to be transported abroad. (7) the instruments, apparatus and machines, which is the test or the test. (8) instruments, apparatus and machines, which the supplier or repairer to use customers free until repaired or similar goods. (9) the costumes and stage articles lent or rented to collectives or dramatic theater. (10) the goods which you want to change the packaging before being transported abroad. (11) the goods, such as clothing, jewellery and carpets, which are shipped to be sold or taken back to conditions to persons not employed in the trade in such goods. (12) the animals, sports, and other goods the property belonging to the person living in a foreign country to use its sporting events or play. (13) the works of art, collectors ' items and antiques display for the exhibitions, including those organised by the same artists. (14) the books are loaned for persons living in the country of import. (15) the photographs, transparencies and films that are intended for display in the exhibition or in the movies and the cinema photography competitions. (16) the livestock and equipment to persons living abroad, the processing of land adjacent to the border. (17) animals being transported persons living abroad, to pasture land, situated close to the border. (18) the horses and other animals imported for shoeing or weighing, or medical treatment, or other health purposes. (19) the Specialized equipment, imported by ship and used for loading, unloading and handling of cargo piers. (b) temporary admission with partial relief from import duties and taxes in Recommended practice 38. Other goods than those referred to in Recommended 35. and 37. practices and use for such purposes as production, work projects or internal traffic should be allowed temporary admission with partial conditional relief from import duties and taxes. Note the. National legislation may provide that any import duties and tax in calculating the amount payable on such goods, should be met by their stay in the customs territory, obsolescence or rent, which they paid.
Annex 6. Annex on temporary importation of domestic processing introduction most national legislation contains provisions which allow to grant a conditional exemption from import duties and taxes, goods will be re-exported after certain processing, processing or repair operations. The customs procedure under which these regulations reflect, has temporary importation of domestic processing. The main task of customs procedures is to enable national companies to offer their products or services in a foreign market at competitive prices, and thereby help to provide more employment opportunities to the national workforce. However, temporary importation of domestic processing may be subject to the condition that those operations must be beneficial to the national economy and should not cause conflicts due to the goods for which temporary importation is requested, and the identical or similar goods to the national interests of producers. Usually, temporary importation of domestic processing includes full conditional exemption from import duties and taxes. However, import duties and taxes may be levied for waste arising during treatment or processing of the goods. National legislation usually is required to export goods is derived from imported goods. In some cases, however, you can authorize the use of equivalent goods to those imported for domestic processing (equivalents). Temporary importation of domestic processing in the context of the exemption from import duties and taxes may be granted for goods that are used in the production of exported goods, but which do not directly contain this product. Definitions within this Annex: (a) the term "temporary importation of domestic processing means the customs procedure under which certain goods can be brought into a customs territory conditionally relieved from import duties and taxes; such goods must be intended for re-exportation within a certain time after the manufacturing, processing or repair operations; (b) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (c) the term compensating products means products obtained temporarily imported goods to the domestic processing, processing or repair or during this process; (d) the term customs control means the measures taken in order to ensure compliance with the laws and regulations which the customs are responsible enforcement; (e) the term of the warranty means that ensure customs belief that obligation to the Customs will be fulfilled. The guarantee is described as a general, if it ensures that the obligations will be fulfilled, which arise from the different activities; (f) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Principles for standard conditions for domestic processing governed by this Act On. 2. field of application the standard national legislation shall enumerate the cases in which may allow the temporary importation and domestic processing requirements that must be met. The notes. 1. the conditions under which the temporary importation is permitted for domestic processing, you can determine the General and/or details. 2. the relief from import duties and taxes may be granted such goods as catalysts and accelerators or retarders of chemical reactions which, using compensatory products, fully or partially disappearing during such use, but which are not directly the final content. Exemption shall be granted only where the compensating products obtained are exported. However, it usually does not extend to the right of the means of production, such as grease. 3. the right to import goods to domestic processing time may be subject to the condition that the competent authority for the processing operations regarded as beneficial to the national economy. 4. the right to import goods to domestic processing time can save persons established in the customs territory. 5. The operations that are allowed under temporary importation, the domestic processing can be performed indoors, designated as the domestic processing of the warehouse. The main features of these arrangements can be: — domestic processing requirements on the placement and layout of the warehouse by the competent authority. — allows the resulting compensatory ratio of the products for the local declaration. -goods and use compensatory products which are exported from storage, usually carried out in the warehouse. 3. Standard goods temporarily imported for domestic processing, be granted complete conditional release from import duties and taxes. However, the conditional relief from import duties and taxes may be dependent on the waste arising at the time the domestic processing of imported goods during treatment or processing and which are re-exported or used in such a way that they become commercially worthless. The notes. 1. National legislation may provide that the residues that have a commercial value, is evaluated, based either on the same tariff description, or on the product description, from which they are derived. 2. National legislation may provide that the import duties and taxes should not be levied on a certain percentage of residues or residues that are not recoverable or unrecoverable. 4. Standard temporary admission of domestic processing may not be limited to goods imported directly from abroad but shall also be authorized for goods ex Customs transit, ex customs warehouse or in a free port or free zone. 5. Recommended practice temporary admission of domestic processing should not reject, just based on the country of origin of the goods, the country from which imported, or the country of destination. 6. the standard right to import goods temporarily for domestic processing may not be limited to the owner of the imported goods. 7. Recommended practices if the contract concluded with a person established abroad, the goods to be delivered to that person, temporary importation of domestic processing should not be subject to the condition that the goods to be imported into the customs territory of importation is not available, an equivalent product. 8. Recommended practices Option to determine the presence of imported goods suggested products should not be defined as a necessary condition for the temporary importation of domestic processing, if the identity of the goods can be determined by the customs controls processing during operations or when the procedure ends with the export of products obtained by processing the goods by description, quality and technical characteristics of identical s for items that are temporarily imported for domestic processing. Temporary admission of goods inland processing (a) formalities prior to temporary importation of domestic processing 9. Standard national legislation shall provide for the circumstances in which prior authority is required for temporary importation and domestic processing for authorities that have the right to grant such permission. 10. Recommended practice persons who take large amounts of temporary admission and permanent inland processing operations, should be granted a general authorization for the following operations. 11. Standard If the goods were imported temporarily for domestic processing is to be processed or to be processed, the competent authorities should determine the rate of profit from operations, based on the circumstances of the acquisition. Sensing this rate, to clarify the various compensatory product quality and quantity. 12. The recommended practice When domestic processing operations:-relate to goods whose characteristics remain within acceptable limits; typically are made precisely defined technical conditions — creates a constant quality of the suggested products; the competent authorities should determine the standard profit rates applicable to these operations. (b) a declaration for the temporary admission of goods inland processing 13. Standard national legislation shall determine the conditions under which goods for temporary importation, domestic processing must be presented at the competent Customs Office and a goods declaration shall be lodged. 14. Recommended practice the national forms used on temporary admission of domestic processing, should be coordinated with those that are used for the goods declaration for home use. (c) warranty 15. Standard national legislation or the Customs authorities in accordance with national legislation should determine the form in which the guarantee must be provided for the temporary importation of domestic processing. 16. Recommended practice in the selection between different forms of guarantee the methodology should be left to the declarant. 17. Standard the Customs authorities in accordance with national legislation should determine the amount of the guarantee to be provided on temporary admission of goods inland processing. 18. The recommended practice the amount of the guarantee to be provided, if the goods are imported for domestic processing, should not exceed the import duties and taxes from which the goods are conditionally relieved. Note this Recommended practice does not prevent the determination of the amount of the guarantee, on the basis of a single rate where the goods fall in a wide range of tariff headings. 19. Standard for people who regularly take the temporary importation procedure of domestic processing in one or more customs points in a given customs territory shall be authorized to provide general security. 20. Recommended practice customs authorities should do without a warranty claim if they are convinced that any amounts that would be paid, can be ensured by other means. (d) the examination of goods 21. Recommended practices At the request of the importer, and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should allow goods temporarily imported into the domestic processing check on private premises by charging expenses from the importer, such examination. (e) identification of measures 22. Standard the Customs authorities shall determine the requirements for identification of the goods, which were imported temporarily for domestic processing, with due regard to the nature of the goods, the operations to be performed and the amount of the interests involved. Note the. At the time of the domestic processing of imported goods for the purpose of identification, the Customs authorities may rely on foreign stamps, marks, numbers or other indications permanently affixed to them, to the description of the goods or samples the Customs marks (seals, seal, hole etc.) attachment. The Customs authorities may also use the records of the importer. The location of goods in the customs territory 23. Standard Time limit for temporary admission for preš domestic processing for certain types of cases, subject to the time needed for completion of processing operations, up to the maximum period, if any, laid down in national legislation. 24. Recommended practices at the request of the person concerned, and for reasons deemed valid by the Customs authorities should extend the period initially fixed. 25. the standard at the request of the Customs authorities of the interested parties want to take notes, and you can check for the use of goods that are imported for domestic processing. 26. the standard the Customs authorities must have the right to require that any person who uses the benefits of this procedure, permission to them at any time to check their premises, goods imported for domestic processing, and also suggested products. Recommended practice 27. Competent authorities should allow part of the intended processing operation to another person than the one that granted temporary importation for domestic processing facilities without requiring to change goods imported for domestic processing, property rights, but a condition that all operations in r, it remains responsible to customs for compliance with the conditions under which the processing was granted relief. 28. Recommended practice should provide that, in the case of imported goods and compensating products over the property rights of a third party, temporary importation of domestic processing will continue, provided that this person takes the importer's obligations. Temporary domestic processing of import ended 29. Standard national legislation shall determine the conditions under which the compensating products must be produced at the competent Customs Office and a goods declaration shall be lodged. Note the. National legislation may provide that the goods declaration must contain the information required to allow temporary admission of domestic treatment to declare goods that have been used. (a) Re-export 30 standard requires that the suggested products can be exported through a Customs Office other than that through which the goods were imported for domestic processing. 31. the standard requires that the temporary importation of domestic processing may expire with the compensatory products in one or more consignments. 32. Recommended practices at the request of an exporter, and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should allow to check possible suggested products for re-export, private premises by charging the costs of such verification of the exporter. 33. Standard at the request of any interested party, the competent authorities must authorise the re-exportation of the goods in the same condition they were imported, the expiry of the temporary importation of domestic processing. 34. the standard requires that the temporary importation of domestic processing terminated with compensatory placing a free port or free zone. (b) other methods of disposal 35. Recommended practice should provide that temporary importation of domestic processing terminated with compensatory placing in a customs warehouse, to be subsequently exported or used in any other way permitted. 36. The recommended practice should provide that temporary importation of domestic processing ends with the exposure of goods under a Customs transit procedure to then export or used in any other way permitted. 37. the standard requires that the temporary importation of domestic processing ceases with the imported goods or compensatory Declaration of products for local use, subject to the conditions and formalities that applicable in this case. 38. the standard national legislation shall specify the point in time to be a point of reference, to be followed in determining which of the goods declared at the local scale, value and quantity and import duty and tax rates that apply to them. Note in the case when compensatory products which have been sent to foreign countries, in addition to handling local use are declared, the calculation of the import duties and taxes in addition to the originally used the goods, you can observe the difference between: (a) import duties and taxes that would be chargeable on the products by reimportēj addition to treatment, (b) import duties and tax amount which would be charged for the time in addition to processing export products If they are imported directly from the country where the processing took place. Recommended practice 39. National legislation should provide that the import duties and taxes, which are applicable in the case where the compensatory products are not exported, must not exceed the import duties and taxes, which are applicable to goods imported for domestic processing. 40. The recommended practice should provide that temporary importation of domestic processing terminated with goods lost due to the nature of the goods when the compensating products are exported, provided that such loss is duly established to the beliefs of the Customs authorities. Note national legislation may establish a standard percentage of losses for certain categories of goods temporarily admitted for domestic processing. 41. the standard requires that the temporary importation of domestic processing shall cease if the request of the person concerned, the goods imported for domestic processing, or compensating products after the decision of the Customs authorities is left to national revenue or destroyed or rendered commercially valueless on the customs control. Following the abandonment or destruction shall not entail any losses to State revenues. Any waste or scrap remaining after destruction, if such are customs cleared in local use, be subjected to import duties and taxes that would apply to such waste or residues, if they were imported in that State. 42. the standard goods temporarily imported for domestic processing and compensatory products which have been destroyed or irrecoverably lost by accident or force majeure, must not be subject to import duties and taxes, provided that such destruction or loss is duly established to the M u it's institutional assurance. Any waste or scrap remaining after destruction, if such are customs cleared in local use, be subjected to import duties and taxes that would apply to such waste or residues, if they were imported in that State. 43. Recommended Practice products from imports or domestic goods processing, which describe the quality and technical specifications identical to those imported for domestic processing, should be regarded as compensating products for the purposes of this annex (substitute with equivalent goods). Note If the equivalent goods replacement occurs in justified circumstances, the competent authorities may recognise for the compensatory products goods imported before the import of the goods, which allowed for the temporary importation procedure of domestic processing. Warranty return back 44. Standard warranty of Any return, as soon as possible after temporary admission of domestic processing. Information on the temporary importation of domestic processing 45. Standard the Customs authorities shall ensure that all relevant information regarding temporary admission for domestic processing is readily available to all interested parties.
Annex 8. Annex on temporary export processing foreign countries mostly Enter the national legislation provides for the full or partial exemption from import duties and taxes, if the goods by manufacturing, processing or repair abroad are reimported, are declared to the local use. The customs procedure which provides for such a release, is a temporary export for processing abroad. The use of this procedure may be subject to the condition that the processing operations provided the competent authority is not considered harmful to national interests. Usually the product treated abroad for reimportation is the exemption granted in part; However, it may be full, especially if the repair abroad are carried out free of charge. Definitions within this Annex: (a) the term temporary export processing abroad means the customs procedure under which goods which are in free circulation in the customs territory may temporarily export processing, processing or repairs abroad and then reintroduced subsequently into with total or partial relief from import duties and taxes; (b) the term free circulation means the goods which can act without customs restriction; (c) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (d) the term compensating products means products derived from the goods which have been imported to domestic processing time, manufacturing, processing or repair or during this process; (e) the term customs control means the measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcement. (f) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Standard principles for Export at the time of treatment abroad governed by the provisions of this annex. 2. The scope of the standard national legislation shall determine the conditions under which you can allow time for the processing of export to overseas, and requirements that must be met. 1. Notes the conditions under which you allow time for the processing of export to overseas, you can determine the General and/or details. 2. at the time of processing the export abroad may be subject to the condition that the intended processing operation is involved national interests. 3. the Customs authorities may require the person who temporarily exported goods for processing abroad, clarify or processing operation intended to make with the goods abroad. 3. Recommended practice temporary export processing abroad should not be rejected solely on the basis that the goods are to be processed in a certain country. 4. Standard rights to export goods at the time of treatment abroad must not be limited to the owner of the goods. The temporary export of goods (a) formalities prior to temporary export goods 5. Standard if the temporary export processing abroad requires prior authorization, national legislation should establish the conditions under which prior authorisation must be requested, and the authorities have the right to grant such permission. 6. Recommended practice persons who perform large scale and long-term temporary export processing operations abroad, which covers the same type of goods should be granted a general authorization for the following operations. 7. Recommended practice where such action would facilitate the temporary export processing operations abroad or the competent authorities consider it necessary, these authorities should determine the operation profit rate. Sensing this rate, to clarify the various compensatory product description, quality and quantity. The notes. 1. to a fixed rate of return, the Customs authorities may take on the basis of the circumstances in which operations are carried out, as they are known. It may require the contract to a foreign company, who will perform the processing. They can also be used as a basis for the profit rate of the fiksējuš in the country of the Customs Office in which the processing operation will be performed. 2. the standard rate of profit can be determined if the processing operations abroad:-relate to goods whose characteristics remain within acceptable limits; — are usually carried out under clearly defined technical conditions, creates a constant quality of the suggested products. (b) temporary export declaration 8. Standard national legislation shall determine the conditions under which goods exported for processing abroad, be presented to the competent Customs Office and a goods declaration shall be submitted (external). 9. Recommended practice where the temporary export declaration for processing abroad use special forms, they should reconcile with forms that are used for the goods declaration (external). 10. Recommended practice where the temporary export declaration for processing abroad use special forms, they should reconcile with forms that are used for the goods declaration (external). (c) examination of goods 11. Recommended practices at the request of the declarant, and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should allow checking of goods intended for processing of temporary export abroad, private rooms, charging from the declaring expenditure caused by such examination. (d) identification of measures 12. Recommended practice customs authorities should determine the requirements for identification of the goods, intended for temporary processing for export abroad, with due regard to, for example, the nature of the goods and operations to be performed. The notes. 1. identification of the goods, intended for temporary processing for export abroad, the Customs authorities may affix the Customs marks (seals, seals, holes, etc.) or rely on foreign stamps, marks, numbers or other indications permanently affixed to them, to the description of the goods, samples or photos, or take samples. 2. the Customs authorities may allow goods to ensure the identification of the importer, also written declarations of identity, which contains these products, reporting the product import compensatory time and where appropriate supplemented with commercial documents on these operations. 13. Recommended practice if it is not possible for other identification measures, the Customs authorities should use the information in the document that corresponds to this annex to the specimen given in Appendix I provided that the working or processing will be carried out in the customs territory of a Contracting Party that has agreed to participate in the use of the information document in accordance with Appendix II of the annex to the principles given in. Duration of temporary export standard 14. If the Customs authorities shall determine the time limit for the temporary export of goods processed abroad, this time limit must be determined taking account of the time needed for completion of processing operations, up to the national legislation the maximum period, if any. 15. Recommended practices at the request of the person concerned and for reasons that the Customs authorities, customs authorities should extend the period initially fixed. Compensatory products 16. Standard national legislation should provide for the circumstances under which the compensating products must be produced at the competent Customs Office and a goods declaration shall be lodged. Notes 1. National legislation may provide that the goods declaration must contain messages that are necessary to allow the temporary export declaration for processing abroad on the basis of population items. 2. National legislation may provide that products obtained abroad, handling goods by description, quality and technical characteristics identical to those that were exported for processing abroad, within the framework of this annex should be considered as compensating products (substitute with equivalent goods). 17. the standard requires that the suggested products can be imported through a Customs Office other than the competent it through which the goods were exported for processing abroad. 18. the standard requires that the suggested products can be imported in one or more consignments. 19. Recommended practices At the request of the importer, and for reasons, that the Customs authorities, customs authorities should allow to check the imported products suggested private premises by charging from the importer's costs of such verification. 20. Standard at the request of the person concerned to the competent authorities in accordance with national legislation to be reintroduced subsequently into the authorisation conditions should the goods that were exported for processing abroad, with total relief from import duties and taxes, if they could not be processed or processed, or repair as it was intended and they are passed back to the exporter in the same State. This release may not apply to the import duties and taxes which have been repaid or remitted in respect of temporary export of goods processed abroad. 21. the standard unless national legislation is not required for reimportation of the goods that were exported for processing abroad, should be laid down that the provisional export processing abroad procedure shall end with the Declaration of the goods for export to the end, subject to the conditions and formalities applicable in such case that. Import duties and taxes applicable to compensating products 22. Standard national legislation shall determine the exemption from import duties and taxes, which amount shall be granted if the compensating products for local use, and remains the exemption method. Note the. In the case of a partial exemption of import duties and taxes may be based on the assessment of the goods it processed abroad added value. It can also be performed from the compensatory products import duties and applicable taxes net of import duties and taxes, which are levied on goods exported for processing abroad and which were used to obtain these products, suggested if the goods were imported from the country where they were treated to a condition that they were exported to this country. Rates, which are used in the calculations, is that what is valid for the compensatory products had local use on time; However, if the rates that must be followed in accordance with this provision, are higher than those applicable to compensating products, the reduction can be calculated at the rates applicable for the products of one of these. 23. the standard exemption from import duties and taxes, which provided compensatory products should not be subject to duties and taxes, which have been repaid or remitted in connection with the temporary export of goods processed abroad. 24. the Recommended Practice When the goods were imported for processing abroad, are repaired free of charge, should provide that they can be reintroduced subsequently into with full exemption from import duties and taxes, in accordance with national legislation. 25. Recommended practices of exemption from import duties and taxes should be granted if the compensating products are placed in a customs warehouse or free zone prior to the Declaration of the local use. Recommended Practice 26. Exemption from import duties and taxes should be granted if the compensating products are subject to the procedure of temporary importation before the Declaration of the local use. 27. the standard exemption from import duties and taxes should be granted if the compensating product ownership is changed before their transfer to local use, provided they are taken to the local use of the person or the right, which put a temporary export of goods processed abroad. Note the. Certain internal taxes may be levied in connection with property rights. Information on the processing of temporary export abroad 28. Standard the Customs authorities shall ensure that all relevant information regarding temporary export processing abroad would be readily available to all interested parties.  

Appendix II principles guiding the use of the document 1. Informative Documents can be used, if it is not possible to identify the reimportēj with the usual means of control (stamps, signs, models, etc.) or to take from reimportētāj a written declaration of identity. 2. exporters should ensure that, subject to the temporary import rules, the Customs authorities of the country, as they could be adopted, they would be able to establish the identity of the goods. 3. If the temporary export and the Customs authorities of the country have proved informative document, the temporary import of the national customs authorities should provide the required assurances. 4. the temporary import of the national customs authorities should endeavour to fill Information document whenever requested to do so, even if the goods are not imported under temporary importation procedure (for example, because they are not subject to import duties and taxes). 5. the customs administrations of the countries concerned may agree on the content of the document in the form or use the modifications to cover cases where particular difficulties in the reimportation of goods identification makes it necessary.
Annex f. 2. Annex concerning processing of goods for local use, introduction to the usual fees and taxes to be collected on goods that are imported for domestic use, well into the national tariff policy. However, in some cases for imported goods, the import duties to be charged and the level of taxation is that any goods intended for recycling, treatment or follow-up with them after the actions of the local nomuitošan to make the total commercial operation with a non for profit from the resulting losses to the State in connection with such transfer of economic activities to another country. On the other hand, this can encourage economic activity by allowing certain goods to be processed under customs control before sampling local use. Customs procedures for the processing of goods for local use, the purpose is to enable it if it is in the interest of the national economy, to process certain imported goods under customs control to the extent that the import duties and taxes, applicable to the products thus obtained is lower p a r the amount of taxes and levies, which were applicable to the imported goods. Definitions within this Annex: (a) the term processing of goods for local use, means the customs procedure under which imported goods may be recycled, processed or used before nomuitošan's local use and under customs control to the extent that the import duties and taxes, applicable to the products thus obtained is lower than the amount of taxes and levies, which were applicable to the imported goods. (b) the term for the local customs clearance means the customs procedure which provides that goods may remain permanently in the customs territory. This procedure implies any collected import duties and tax payment and all necessary customs formalities; (c) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (d) the term meaning the goods declaration statement, provided by the customs of a particular form with which the person concerned indicates the specified customs procedure applicable to goods, and details which the Customs require to be declared for this procedure; (e) the term customs control means the measures taken in order to ensure compliance with the laws and regulations which the customs are responsible enforcement; (f) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled. The guarantee is described as a general, if it ensures that the obligations will be fulfilled, which arise from the different activities; (g) the term person means both natural and legal persons, unless the context otherwise is not apparent. 1. Principles for standard processing of goods for local use, governed by the provisions of this annex. 2. Standard national legislation shall determine the conditions which must be fulfilled and the customs formalities to be completed in order to process goods for local use. Notes 1. Authorisation for the processing of goods for home use may be subject to the condition that the competent authorities, the proposed processing operations regarded as beneficial to the national economy. 2. the right to process goods for local use, you can save a person established in the customs territory and whose operations comply with the requirements of the Customs authorities. 3. the Customs authorities usually give permission to perform machining operations in a specific place (for example, the importer's premises) and specific people. 4. the Customs authorities may set a standard rate of return operations that are associated with the processing of goods for local use. 3. Standard handling of goods for local use permit procedure should be subject to the condition that the Customs authorities of the given options to make sure that the products obtained by processing, are derived from imported goods. 4. the standard of processing of goods for local use permit procedure should be subject to the condition that the initial state cannot be recovered after treatment so that it can be economical. 5. The scope of the standard processing of goods for local use should allow certain categories of goods, which are made of the approved processing operations. Note the approval may be restricted to processing operations that results in products that are to be classified at a certain tariff headings. 6. Standard for processing of goods for local use should not be limited to goods imported directly from abroad but shall also be authorized for goods was in customs transit, customs warehousing or a free zone. 7. the Recommended practices in the processing of goods for local use should not be rejected solely on the basis of the country of origin, the country or imported from the country of destination. 8. the standard right to process goods for local use should not be restricted to the owner of the imported goods. 9. Recommended practice persons who perform large scale and sustained the same type of processing of goods for local use, should be granted a general authorization for the following operations. Declaration of goods for local use, processing 10. Standard national legislation shall determine the conditions under which the goods declaration to be submitted for the processing of goods for local use and under which goods must be presented at the competent Customs Office. Note the Declaration of goods is usually made before the goods are processed for local use, but in cases where the operations to be performed are relatively simple processing of permission can be given prior to the lodgement of the goods declaration. 11. Warranty standard national legislation or the Customs authorities in accordance with national legislation should determine the form in which to provide the guarantee, if any, is required for the processing of goods for local use. 12. The recommended practices, the choice between the various acceptable forms of security should be left to the interested parties. 13. the standard the Customs authorities in accordance with national legislation should determine the amount of the guarantee is to be provided for the processing of goods for local use. 14. Recommended practice the amount of any guarantee should be fixed as soon as possible, respecting the land potentially collected import duties and taxes. Note this Recommended practice does not prevent the determination of the amount of the guarantee on the basis of a single rate where the goods fall in a wide range of tariff headings. 15. If you want to provide a standard warranty to ensure that you comply with the obligations arising from several operations in accordance with the local use of the processing procedure, the Customs authorities should adopt general warranty. 16. Recommended practice customs authorities should do without a warranty claim if they are convinced that any amount that can be paid, can be ensured by other means. Processing of goods for local use expired 17. Standard processing for local use ends when products obtained following treatment, is cleared for the local use. 18. Standard national legislation should establish the time reference point, to be followed in determining which of the goods declared at the local scale, value and quantity and also the import duties applied to them and the tax rates. 19. Recommended Practices When circumstances warrant and the person concerned so requests, the Customs authorities should approve termination of the procedure when products obtained or processing, is exported, placed in a customs warehouse or imported into a free zone. 20. the standard of any waste or scrap remaining after the processing of goods for local use, if they are cleared for use, should be subject to local import duties and taxes that would be applicable to such waste and waste, if they were imported into the State. Note approval can make such a virtue and waste commercially worthless customs control or for re-export. 21. the standard goods intended for domestic use, processing or derivatives, which prior to the use of local nomuitošan have been destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the beliefs of the Customs authorities. Any waste or residues remaining after such destruction if they are cleared for local use, must be subjected to import duties and taxes that would be applicable to such waste and waste, if they were imported into the State. Warranty return back 22. Standard warranty of Any return, as soon as possible after processing of goods for local use. Information concerning processing of goods for local use 23. Standard the Customs authorities shall ensure that all relevant information concerning processing of goods for local use is readily available to any interested the person.
Annex f. 3. Annex concerning customs facilities applicable to travellers, which are introduction to international travel a significant increase is greatly influenced by the work of customs administrations, since travellers during their trip with their belongings and vehicles must pass through customs control. Both the traveller and the interest of the authorities is to facilitate movement through the necessary customs control, but it should not, however, take on other responsibilities assigned to the Customs Invoice such as the country's fiscal and economic interests, prohibited the import of the goods and other customs offences. This annex provides for what is considered the minimum facilities for travellers and, in this context, particular attention is drawn to the recommendations that are provided in article 2 of the Convention. This annex applies to the customs facilities applicable to all travellers regardless of whether they were residents or aizbraucoš or not atbraucoš residents, or of their mode of transport and the goods carried such travellers either for yourself, your luggage or your means of transport. This also applies to private vehicles (cars, boats and aircraft). Annex applies also to the workers who live in one country but work in another, crew members and other people who frequently cross the border. However, these types of travellers may be excluded from some relief. This annex does not apply to the various controls sometimes carried out by the Customs authorities of another word, such as immigration control and phytosanitary control. Annex shall not apply to the case where a person's habitual residence changes from one to the other. Definitions within this Annex: (a) the term traveller means: (1) any person who temporarily enters the territory of the country in which they usually do not live (non-resident), (2) any person who returns to the territory of the country where they normally live, after a temporary stay abroad (that resident returns). Note the Person may be considered to be resident in the country, often when his principled or permanently resident in that State is. However, the place where a person usually lives, determined in accordance with national legislation; (b) the term private use means of transport vehicles (including in the case of bicycles) and trailers, boats and aircraft, together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by the person concerned and not for the transport of persons for remuneration or the industrial or commercial goods transportation on or free of charge; (c) the term personal effects means all goods (new or used) which a traveller may be required for personal use during the journey, within the limits of common sense all travel conditions, but with the exception of goods imported or exported for commercial purposes; (d) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (e) the term "export duties and taxes means customs duties and all other duties, taxes or other charges which are collected on, or in connection with the export of export of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (f) the term "temporary importation of draws customs procedure under which certain goods can be brought into a customs territory conditionally relieved from import duties and taxes; such goods are imported to the specific purpose and must be intended for re-exportation within a determined period and without any change, except normal wear; (g) the term of the warranty means that which provides the Customs conviction that obligation to the Customs will be fulfilled; (h) the term customs control means the measures taken in order to ensure compliance with the laws and regulations which the customs are responsible for enforcement. 1. Principles for standard the customs facilities applicable to travellers, this regulation, the provisions of the Annex. 2. Standard national legislation shall determine the conditions which must be fulfilled and the customs formalities to be completed in order to make the traveller's goods and means of transport for private use, the customs clearance. General provisions 3. Standard the Customs authorities shall means the Customs office where customs formalities can be performed with travelers. This point location, expertise and time factors are met, include geographical location and the volume of passenger traffic. 1. Notes the following Customs offices may be located either at the border or inland (e.g. at an airport or main railway station). 2. In some cases, travelers may be able to arrange all the necessary customs formalities on international trains, ferries sailings ships etc. 3. other travellers walking through customs control method of speeding up customs clearance prior to the granting of benefits in the country of departure. 4. Recommended practices at the prior request of the person concerned and for reasons which the Customs authorities are deemed valid by the Customs authorities should, as far as their administrative organization permits, allow Customs formalities sort applicable to travellers on sites other than in designated for that purpose by the customs posts; any expenses that are due to occur, you can collect from interested parties. 5. Standard If traffic needs justify it, the main customs office, which can take travellers customs formalities must be open 24 hours a day, or, if this is not necessary during certain hours during which travellers may be expected to arrive or leave the country. 6. Recommended practice Where Customs more dots are on one border, national customs authorities should coordinate this point of competence and working time. Note in some cases, national customs control carried out at the common borders in one single place and sometimes in the same building. 7. Standard the Customs authorities the right to all travelers to apply full customs control, they usually be carried out such controls only by choice or on a sample basis. 8. Standard personal searches of travellers for customs purposes shall be carried out only in exceptional cases and when there are reasonable grounds to suspect fraud or other irregularities. 9. Standard travellers entering or leaving the country with cars or trains should be allowed to pass all necessary customs formalities without getting out of the vehicle in which they travel, as granted. 10. The recommended practice in major international airports should use the dual-channel system as described in Appendix I to this annex, to clearance of travellers and their baggage. 11. Recommended practice relevant international seaports, particularly those that use passenger vessels making short sea voyages (such as the regular ferry services), you should use the dual-channel system as described in Appendix II of this annex, to clearance of travellers, their baggage and the use of private cars. 12. Standard the customs facilities provided for in this annex, which should apply to travellers irrespective of their citizenship/nationality. 13. Recommended practice regardless of the means of transport used for customs purposes should not require travellers or their baggage. Note, this provision does not prevent the Customs require information concerning the number of travellers entering or departing on a particular means of transport. 14. the standard should allow travellers make oral declarations of goods līdzpaņemtaj. However, the Customs may require a written declaration of goods by travellers, which consists of a commercial nature or the import or export of which the by value or quantity exceeds the limits laid down in national legislation. Note the written declaration provided for in this standard may be a declaration, which is normally used for local customs clearance or a simplified goods declaration. Customs may require as an alternative to commercial invois or other commercial document reporting. 15. in accordance with the standards appropriate customs procedure, re-exportation or other disposal, subject to national legislation, of goods by travellers, to be stored or kept, subject to the customs clearance, customs authorities in certain conditions, the following cases: — after the traveller's request, if the goods can not be cleared immediately; — If the other provisions of this annex are not applicable to the goods. 16. the standard baggage that is not spent (i.e. baggage that you imported or exported before or after the traveller) shall be cleared under the procedure applicable to the baggage that is spent, or in accordance with the simplified customs procedure. 1. Notes To the items in the luggage of an unaccompanied, are not necessarily subject to the import duties and taxes, free admission, applicable to goods other than personal effects, which is located in the luggage, spent 2. If the items in the luggage of a traveller by not spending, is requested from the import duties and taxes, free admission, the Customs authorities may require proof that the person in question really arrives from abroad. 3. The rules described in Appendix III to this annex may provide useful guidance in the customs handling of registered baggage carried by rail. 17. the standard requires that the baggage does not accompany the travellers, nomuit by a person other than the traveller. 18. Recommended practice the exact rate assessment system should be applied to goods declared for local use in accordance with the preferences, which are applicable to travellers, provided that the import is not commercial in nature and that the aggregate value of the goods and the quantity does not exceed the quantities laid down in national legislation the exact rate system: — should set rates, which apply to all import duties and taxes; — should take away the goods duty-free access of any preferential benefits to which they would be entitled otherwise. — should provide that for goods, if requested by a traveller, can collect the import duties and taxes; in this case, however, the Customs authorities may require that they are charged on all goods that are liable to duties and taxes; — should not anticipate the need for customs authorities to determine special rates for high-duty goods or even to exclude some goods from the benefit of strict system of rates. Note the import operation is usually considered to be of a non-commercial nature when it is occasional and include only the traveller or his family or personal use of the consumer goods or goods which the traveler may use the country as a gift, and by their nature and quantity, is not that they are imported for commercial purposes. The access rules (a) non-residents non-residents 19 standard personal property should be allowed temporary admission. Such personal effects can be imported without any request for documents and guarantees, with the exception of goods associated with high import duties and tax amounts. 20. in addition to the standard clothing, toiletries, and other goods, which is obviously of a personal nature, personal belongings should be considered the following:-personal jewellery; -Photo and film camera together with a reasonable quantity of films and their accessories; -portable slide and movie projectors and accessories together with a reasonable quantity of slides and films; -binoculars; -portable musical instruments; -portable gramafon with records; -portable sound recorder and player (including dictating machines) with Ribbon; -portable radio; -portable television sets; -portable typewriter; -portable calculators; — baby carriages; — disabled chairs; -sports equipment such as tents and other accommodation equipment, fishing equipment, climbing equipment, sporting firearms with ammunition, non-motorized bicycles, canoes or kayaks that are less than 5.5 metres long, skis, tennis racquets. 21. the standard in addition to the consumable products allowed the limits of certain quantities to be imported free of import duties and taxes, non-residents should be allowed to import, free of import duties and taxes, goods that have a strict non-commercial in nature, with a total value of up to 50 USD. Lower amount may be fixed for persons less than 15 years, or person that cross the border frequently. 1. Notes the incentives provided for in this standard may be subject to the condition that the goods must be intended for the traveller or his family's personal use or consumption, or that the country will use the gifts and that they are carried in the luggage of a person spent, or her hand luggage. 2. Non-residents who only traveled through the country, greater benefits may be granted. 22. the standard of tobacco goods, wine, spirits and perfume the quantities that are non-residents allowed to import free of import duties and taxes, shall be the following: (a) 200 cigarettes or 50 cigars or 250 grams of tobacco, or this product team, whose total weight does not exceed 250 g; (b) 2 litres of wine and 1 litre of spirits; (c) 1/4 litre of toilet water and 50 grams of perfume. Facilities intended for tobacco products and alcoholic beverages, however, may limit individuals until they have not reached a certain age, and you may not assign or grant a reduced quantities only to persons who cross the border frequently (for example, people who live near the frontier, workers who live in one country but work in another, professional drivers and crew members in international transport). Note the incentives provided for in this standard may be subject to the condition that the products must be intended or in his family's personal use or consumption, or that the country will use the gifts and that they are carried in the luggage of a person spent, or her hand luggage. 23. the standard If it is necessary to lodge a temporary admission Declaration for non-resident personal effects, the amount of any guarantee to be given, shall not exceed the import duties to be levied and the tax amount. 24. Recommended practices If it is necessary to submit a temporary admission Declaration for non-residents ' personal effects, the Customs Convention on the ATA Carnet for the temporary admission of goods Contracting Parties (Brussels, 6 December 1961) should accept ATA carnets their national customs documents and as security in place of the import duties and taxes. 25. the standard If it is necessary to lodge a temporary admission Declaration for non-residents ' personal effects, the time limit for temporary admission should be set depending on the traveller's stay in the country, provided that does not exceed the time limits laid down in national legislation. 26. Standard traveller's request and the reasons that the Customs authorities, customs authorities should extend the period initially fixed for any temporary importation. 27. the standard should be established that goods imported temporarily, be re-exported through a Customs Office other than that they were imported. 28. the standard should allow him to non-residents use private vehicles temporary admission note temporary admission may also be authorised for animals and traffic features without the engines, which are non-residents used as means of transport. 29. the standard fuel, which is carried in the normal tanks of the means to be imported free of import duties and taxes. 30. the standard facilities that are assigned to the private use of means of transport, should be applied, if they are owned by non-residents or rented or leased and if they are imported with, before or after the traveller. 31. the Recommended practice customs authorities for private use of the temporary importation of means of transport should require neither a customs document nor security. 32. Recommended practice where the non-resident private use of vehicles temporary admission is requested or the guarantee of the Customs document, the Customs authorities should accept standard international documents and guarantees, as described, for example, the Customs Convention on the ATA Carnet for the temporary admission of goods (Brussels, 6 December 1961), the New York Customs Convention on private road to the temporary importation (4 June 1954) and the Customs Convention on the use of private aircraft and recreational boats temporary importation (18 May 1956). 33. the standard time limit usually non-resident private use vehicles temporary admission of not less than six months. 34. Standard at the request of the person concerned and for reasons which the Customs authorities are deemed valid by the Customs authorities, be extended for any originally fixed time limit for temporary admission. 35. the standard should allow temporary admission of any replacement parts to private use for repairing vehicles in the country at the time. 36. The recommended practice customs authorities should not require the use of non-resident private vehicle or personal property to which re-exportation have been seriously damaged or destroyed by accident or force majeure, provided that national legislation are fulfilled. (b) residents who return 37. Standard returning residents should be allowed to be reintroduced subsequently into the free of import duties and taxes, goods of any kind, that they took up, leaving the country, and which were in free circulation in that country. 38. in addition to the standard consumable products that determine the limits of the quantities allowed to bring free of import duties and taxes by returning residents should be allowed to import free of duties and taxes on import goods which are strictly non-commercial nature, with the total value up to 50 USD. Lower amount may be fixed for persons less than 15 years, or persons who cross the border frequently. Note the incentives provided for in this standard may be subject to the condition that the goods must be intended for the traveller or his family's personal use or consumption, or the country will be used for gifts, and that they are carried in the luggage of a person spent, or her hand luggage. 39. the standard of tobacco goods, wine, spirits and perfume quantities to residents who return, allowed to import free of import duties and taxes, shall be the following: (a) 200 cigarettes or 50 cigars or 250 grams of tobacco, or this product team, whose total weight does not exceed 250 g; (b) 2 litres of wine and 1 litre of spirits; (c) 1/4 litre of toilet water and 50 grams of perfume. Facilities intended for tobacco products and alcoholic beverages, however, may limit individuals until they have not reached a certain age, and you may not assign or grant a reduced quantities only to persons who cross the border frequently (for example, people who live near the frontier, workers who live in one country but work in another, professional drivers and crew members in international transport). Note the incentives provided for in this standard may be subject to the condition that the products must be intended or in his family's personal use or consumption, or that the country will use the gifts and that they are carried in the luggage of a person spent, or her hand luggage. Departure regulations 40. Standard customs formalities applicable to travellers, both those to be as simple as possible, and when it is possible, they should be excluded. Note the. Customs formalities may be necessary, for example, to obtain an exemption from import duties and internal taxes or refunds. 41. the standard should allow travellers to export goods for commercial purposes, provided that compliance with the necessary formalities and reduce the export of any chargeable fees and taxes. 42. the standard by residents who leave the country, a request, the Customs authorities shall make the necessary identification measures with certain goods, if the free reimportation shall thus be facilitated. Note the usual methods that are used for this purpose, consisting of the message on the sign, which are needed to ensure the identification of the goods after their description or marks, numbers or other indications permanently affixed to them, or by imposing customs identification marks or seals. 43. the standard only in extreme cases should require the use of temporary export procedures with customs documents about residents ' personal effects and private means of transport, which will leave the country. 44. the standard of any warranty given to non-residents for goods imported temporarily, to go back to the moment when the goods are re-exported, regardless of the Customs Office through which re-exportation takes place,. 45. The recommended practice where the guarantee was provided by a cash deposit, should determine that it must be repaid to the point even if the re-export of goods was imported through this point. 46. the standard transit passengers transit passengers who do not leave the transit area shall not be required to pass the customs control. Note, this provision does not prevent the customs maintain a general surveillance of transit areas and to take any actions that are required when there is a suspicion of irregularity in the field of customs. Information concerning the customs facilities applicable to travellers 47. Standard the Customs authorities shall ensure that all relevant information regarding the customs facilities applicable to travellers is readily available to any interested person. 48. the standard of information on fee and tax exemptions granted to travellers and the customs formalities to be carried out, shall be made available to travellers, upon request, prior to their departure from their own country or, when practicable, during the journey. 1. Notes the following information can be made available to travellers on ships, aircraft or international trains. 2. Such information may be made available to travellers in the form of a booklet and also can deploy them according to the entry and exit points. 49. Recommended practice information concerning the customs facilities applicable to travellers should be printed in the official language or languages of the country and in any other language deemed necessary. Appendix I provisions concerning the dual-channel system for the travellers and their luggage, customs clearance, which arrives by air two-channel or red/green system is a simplified customs control which enables Customs authorities to improve the flow of passengers in international airports and to work effectively with the growing number of passengers without reducing the effectiveness of controls and a corresponding increase in the customs of the State. It is not necessarily incompatible with the other n e of checks, for example, exchange controls, unless the circumstances do not require complete all passengers and their luggage. The dual-channel system should function as described below: 1. the system shall allow the passengers to choose between two types of channel: (a) one (green channel) for passengers who do not have to have the goods or only goods which can be admitted free of import duties and taxes and which are not subject to import prohibitions or restrictions; and (b) the other (red channel) for other passengers. 2. Each channel must be clearly and definitely represents that passengers can easily understand the choice between them. The basic difference is the designation: (a) corridor, referred to in 1 (a), green, a regular Octagon, and the words "nothing to declare", (b) corridor, referred to in 1 (b), red square, and the words "goods to declare". In addition to the channels should identify with the inscription, which contains the word "customs". 3. the texts referred to in paragraph 2 shall be in English and/or French and in any other language or languages deemed useful for the airport concerned. 4. Passengers must be sufficiently well informed to choose between the following corridors. For this purpose it is important: (a) that passengers be informed about the functioning of the system and on the types and quantities of goods they may have with them, if they use the green channel. You can do this with a poster or messages at the airport or with flyers that are available to the public at the airport or distributed through tourist agencies, avioaģentūr and other institutions interested in m; (b) that the route to the channels are clearly marked with signposts. 5. to be placed behind the baggage delivery area so that passengers have all baggage with me when they choose a corridor. Moreover, the channels shall be so arranged that the passenger flow from that area to the airport exit would direct as much as possible. 6. The distance between the baggage delivery area and entrances should be sufficient to allow passengers to choose corridor and move to this channel without creating congestion. 7. Passengers who have selected the green channel shall not be subject to any other customs formalities unless they are the random examination object; the Red corridor passengers must perform the customs formalities required. Appendix II provisions concerning the dual-channel system for the travellers, their baggage and their means of clearance, traffic arriving by sea for two-channel or red/green system is a simplified customs control which may be used in connection with the carriage of passengers, their baggage and their means of customs clearance, traffic arriving by sea. System especially applied for the control of passengers who make short sea outings, such as the regular ferry services. It can help improve the flow of passengers in international sea ports and to work effectively with the growing number of passengers without reducing the efficiency of customs control and customs without a corresponding increase in the State. It is not necessarily incompatible with other controls, such as exchange control and international motor vehicle insurance certificate control, unless the circumstances do not require complete all passengers and their luggage or vehicle control. The dual-channel system should function as described below: 1. the system shall allow the passengers (whether they are traveling in traffic or not) to choose between two types of channel: (a) one (green channel) for passengers who do not have to have the goods or only goods which can be admitted free of import duties and taxes and which are not subject to import prohibitions or restrictions; (b) the other (red channel) for other passengers. 2. Each channel must be clearly and definitely represents that passengers can easily understand the choice between them. The basic difference is the designation: (a) corridor, referred to in 1 (a), green, a regular Octagon, and the words nothing is declared, (b) corridor, referred to in 1 (b), red square, and the words must be declared for the product. In addition to the channels should identify with the word that contains the name of the customs. 3. the texts referred to in paragraph 2 shall be in English and/or French and in any other language or languages deemed necessary at the airport concerned. 4. in cases where passengers travel in their traffic and when it might ease the traffic feature straight lines and entry clearance procedure, each motor vehicle may be issued to the driver of a red or green label marked with 2 (a) and (b) referred to in paragraph marks, and specify that the traffic feature windscreen must be applied: (a) green label, where motorised traffic feature and any goods that it contains, including goods belonging to the vehicle passengers, or they can be imported, without customs formalities and are not subject to import prohibitions or restrictions; and (b) the Red sticker in other cases. 5. Passengers must be sufficiently well informed to choose between the corridors and, if necessary, green or red label. For this purpose it is important: (a) that passengers be informed about the functioning of the system and on the types and quantities of goods they may have with them, if they use the green channel. It can be do this with a poster or messages at the airport or with flyers that are available to the public at the airport or distributed through tourist agencies, avioaģentūr and other interested bodies; (b) that, if the use referred to in paragraph 4, the red and green stickers, each vehicle the driver should be fitted with the stickers before arrival at the port of destination; (c) route to the channels that are clearly marked with signposts. 6. Corridor are to be placed behind any of the baggage delivery area so that passengers have all baggage with me when they choose a corridor. Moreover, the channels shall be so arranged that the passenger flow from this area to the sea port of exit would be direct as possible. 7. The distance from the vessel or the baggage delivery area and entrances should be sufficient to allow passengers to choose corridor and move to this channel without creating congestion. 8. Passengers who have selected the green channel shall not be subject to any other customs formalities unless they are the random examination object; the Red corridor passengers must perform the customs formalities required. 9. the system, which includes only one aisle, but according to which traffic features that make red label, or they are selected for random testing, are directed to the designated landing site, can be considered appropriate for two-channel system. Appendix III rules for the customs treatment of registered baggage carried by rail, which is the effective and rapid action to register the luggage that is carried by rail, can facilitate the application of the following rules: 1. If the passenger is in a registered baggage, railway bodies, they should be able to make a declaration in the form attached (or according to agreed upon the adoption of this form), to facilitate rapid customs formalities. 2. the Customs authorities should give a real advantage for the use of written declarations, thus encouraging passengers to use procedures that provide a more complete security to customs. 3. the Declaration must be submitted to the railway authorities of the country of departure and, if requested, the country of destination customs authorities. 4. Written Declaration must be considered as declarations, which usually require passengers, substitute, and it must have the same effect. 5. the Customs authorities should proceed without verification of the contents of baggage covered by a written declaration. 6. the Customs authorities shall endeavour, as soon as you have crossed the border, release the largest possible part of the registered baggage, for which you have written declarations and not subject to inspection for the rail to be able to transfer them immediately to destination. 7. where the Customs authorities have chosen the baggage check shall be able to carry out these checks, the Customs Office that is nearest to the passenger's final destination. For this purpose, as far as possible, many customs offices should have the right to be Customs registered luggage. 8. Luggage can be stopped at the border only in exceptional cases, such as when an offence has been committed or there is serious suspicion of fraud. 9. the Customs authorities shall have the free choice to take any control measures they deem necessary to prevent malicious activity. 10. in order to facilitate passenger luggage repair, strengthen cooperation between customs authorities and particularly on rail hourly schedule, which can be nomuit luggage. 11. Consideration should be given to the imposition of liability on rail options written declarations of accuracy test, especially if the checked baggage is required, when the Customs Office is closed, or the station in customs servicing. Customs declaration for registered baggage a) I declare that the baggage that contains only the specified here, the kind of personal accessories, generally used by passengers when outside the home, such as clothes, linen, toiletries, books and sports equipment, and other, as the camera (photo or movie), radio and television. (b)) I declare that the baggage does not contain: — food, tobacco products, alcoholic beverages, weapons, ammunition, drugs or currency; -goods with which other people will act on or not; — goods bought or received outside of my country of normal residence and which have not been declared to the customs of that country (this restriction applies only to return to the country of residence). (c) I authorize railway) authority to carry out all customs formalities. (d)) I am aware that a false declaration subjecting me to the indictment.
Annex f. 6. Annex on import duties and tax refunds, which the goods Enter the declared local use, at the time of customs clearance, or after their release of the same importer or the Customs authorities find that the customs duty on the basis of the calculation was wrong, thanks to, inter alia, of the declarant, the Customs authorities or any other parties involved errors (such as departure or loader), and that for this reason charged or to be charged import fees and taxes are higher than they that actually had to be collected. You may find that the goods are damaged, destroyed or irrecoverably lost by accident or force majeure, especially before their release for domestic use; in this case, for reasons of Justice already paid import duties and taxes may also repay in full or in part. After checking the person concerned should be able to get the excess import duties and tax reimbursement or, if the payment was not made yet, import duties and tax remission that exceed the actual amount. Especially if overpayments occurred because of an error by the Customs authorities or caused by circumstances which the importer or other interested party could not be controlled, it is important that the refund is to be made without undue delay and with minimum formalities. In some cases, however, the repayment may be required subject to certain conditions or special safeguards against forgery or fraud. This annex does not apply to the refund pursuant to the procedure for repayment or repayment of the deposit taken as security for import duties and tax payment. Definitions within this Annex: (a) the term "import duties and tax refund means all or part of the import duties and taxes, which are paid on goods declared for home use, and all or part of the following fees and tax remission if payment has not been made; (b) the term "import duties and taxes shall mean customs duties and all other duties, taxes or other charges which are collected on, or in connection with the import of the importation of goods, but not including fees and charges which are limited in amount to the approximate costs of services rendered; (c) the term remission means the Customs operation, bonded goods the authorisation to transfer the action of interested parties; (d) the term person means both natural and legal persons, unless the context otherwise is not apparent. Principle 1. Standard Import duty and tax refunds covered by this annex. 2. Standard national legislation shall define the cases and circumstances in which import duties should be fixed and the refund of duties paid or if the estimated import duties and tax amount exceeds the actual amount. Note the Refund is not fixed for import duties and taxes that have been or will be reimbursed in accordance with the other provisions. Cases in which provision should be made for an import duty and tax refund calculation of Error 3. Standard Import duty and tax refunds should be fixed if it is established that they have been overcharged as a result of the erroneous calculation. The goods, which is lower than the declared 4. Standard Import duty and tax refunds should be fixed, if it is established that the import duties and taxes are calculated based on the value that is higher than the dutiable value, provided that the facts are duly established beliefs of the Customs authorities. Incorrect tariff classification 5. Standard Import duty and tax refunds should be fixed if they are overcharged for goods declared incorrect tariff classification results, provided that the facts are duly established beliefs of the Customs authorities. Goods damaged, destroyed or lost 6. Standard Import duty and tax refunds should be fixed on the accident or force majeure, destroyed or damaged permanently missing items before their release for domestic use, provided that the facts are duly established beliefs of the Customs authorities. 7. Standard when goods, which have been granted full or partial exemption from import duties and taxes due to their specific use, accident or force majeure are damaged, destroyed or irrecoverably lost before their release to local use, the redundancy should be awarded to the import duties and taxes, for which the exemption was granted, provided such damage, destruction or loss is duly established to the beliefs of the Customs authorities. Note After the decision of the Customs authorities, the balance of the goods covered by standards 6 and 7 may be: (a) the clearance of local use in their existing State as if they had been imported in that State; or (b) re-exported; or (c) exempt from all duties of State revenue; or (d) make for commercially worthless for control by the Customs authorities without loss of State revenues. Goods which do not comply with the specifications laid down 8. Standard Import duty and tax refunds should be fixed for imported products that are found at the time of import as defective or otherwise not in accordance with the specifications laid down, which have not been worked, repaired or used in the importing country and which are re-exported within a reasonable time a foreign supplier or other person stated by the supplier. The use of the goods, however, should not prevent the repayment if such use was indispensable to discover the defects or other circumstances which the re-exportation of the goods had been. After the decision of the Customs authorities of goods may be abandoned to the revenue or destroyed the country or made commercially worthless customs control as an alternative to re-exportation. Following the abandonment or destruction shall not entail any loss in government revenue. Note the Import duties and tax refunds for the types of goods referred to in the first sentence of this standard may also be in accordance with standard 4 and 5, if such goods are not re-exported. 9. Lack of standard Import duties and tax refunds should be fixed on the goods in the consignment, declared as if confident of customs authorities is determined that the goods in the customs territory in fact was not imported. The goods subject to the customs procedure 10. Recommended practice where customs authorities gave permission for the goods that were declared initially for domestic use, subject to another Customs procedure, should make any import duties and tax refunds, which thus have been overcharged. The procedure for repayment 11. Standard procedure laid down in the import duties and tax refund request must be as simple as possible. Note the Refund procedure may be initiated at the request of the person concerned or on the initiative of the customs. 12. Standard reimbursement request decisions to be adopted and communicated to the interested parties in writing without undue delay, and repayment of amounts overpaid shall be carried out as soon as possible after the request for examination. 13. Standard If Customs has found that the overpayment occurred the same error by the Customs authorities of the result of the calculation of the import duties and taxes, repayment shall be established as a priority. Time limit 14. Recommended practice where the fixed time limit, after which it will no longer be accepted requests for import duties and taxes, repayment, this period should be sufficient to comply with the different circumstances in which you can determine the import duty and tax refunds. Information about refund 15. Standard the Customs authorities shall ensure that all the key information on the rules which apply to the import duties and taxes, repayment, is readily available to any interested person.