The Saeima has adopted and promulgated by the President of the following measures: On Liu 18 May 1973 Kyoto International Convention on the simplification and harmonization of procedures (Convention) Annexe 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 the 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) the country or countries of exportation and importation between those.
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 allowed to inspect (a) to 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 Annex concerning drawback 4 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.
 
Annex E Annex concerning temporary admission 5. subject to their 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. 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 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 competent Customs Office and a goods declaration shall be lodged a.
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 Provision shall be made for 30 Standard 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. the 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 Standard Any security furnished 44 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.
Notes 1. In 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. 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.
Annex F Annex concerning processing of 2 good 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 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 do not 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 travellers, 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. 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.
Annexconcerning 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) ' Padomesymbol ' 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 article 9 of this Convention, 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.
Article 12

1. this Convention shall enter into force three months after five of the 11 part 1 of article in minčtaj 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 ratification law Konvenvij without saving or ratifying, or accession, 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 paredzčt in the šģ article 3 (b), it may, in part, as 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 the adoption was pazišot all before mentioned in part 3 of the six-month deadline, 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 as defined in 5., 16., and article 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 will send copies of any aptiprināt country, 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 is largely dependent on the country's geographical position 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 the apm ® rs are limited to the approximate cost 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. The principle of the Customs fromalitāt of the Standard 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.
Note 1 in some countries, 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 practice

At the request of the person concerned and for reasons, and for reasons deemed valid by the Customs authorities, customs authorities should authorise the unloading outside office 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 national revenue you ®;
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 the apm ® rs is limited to about the cost of the services provided;
(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 are applied to ensure that the laws and regulations of Eve, for which roņan ® performance is the responsibility of the customs;
(e) the term of the warranty means that the Customs of the nodroņin belief that obligation to the Customs will be fulfilled. Warranty is aprakstļt 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 make a temporary invetarizācij for 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 under the temporary storage, 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 noteiku implementation 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 the Preē declaration or on whose behalf 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. Warranty is aprakstļt 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:

— the 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, of the territory, from where the goods were dispatched or a reference to the applicable law provisions (advantage if requested): a reference to the documents that is in addition to a 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 Customs is deemed not to piecieņam, 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 the required essential terms of the constraints or other.
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 can pieprasļ give guarantee on any amounts which 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 darbī if an irregularity revealed in testing or preē of the declaration during the test.
(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 about the shipment.
(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 of the piecieņam 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 documents ļpaņ information on packaging and identification 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 duty can be organised, such as goods that are perishable, live animals and other urgent consignments.
(c) examination of goods in a different place than the customs of the declarant 36. Standard pieprasīum and the reason that the Customs authorities, customs authorities should be permitted to the extent possible, that the goods declared for domestic 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 by changing dzļvesviet);
— 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 preēč examination is justified, especially if 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, the latest 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, the pazių ® storage or have declared to it can you correct the Declaration or ® to submit prasļb refund 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, allow the Declaration to be viņm to repair them and make the 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 be via another aīentūr izdarļ arļ or nozļm ® juņ point that 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 to local lietoņan at 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 in the national likumdoņan 57. Stardart should establish 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 declared guarantee, saver ® to nodroņināt in addition to the import duties and taxes, the payment of the fine, and that the goods have not been confiscated.