For the purposes of this Convention:

(a)

"Temporary admission" means the customs procedure which allows for the suspension of import duties and taxes in a customs territory without the application of prohibitions or restrictions on the importation of economic character, certain Goods (including means of transport), imported for a specified purpose and intended to be re-exported, within a specified period of time, without having been modified, except for their normal depreciation as a result of the use made of them;

(b)

"Import duties and taxes" means customs duties and any other duties, taxes and other charges or charges levied on the importation or on the occasion of the importation of the goods (including means of transport), except Royalties and charges, the amount of which is limited to the approximate cost of services rendered;

(c)

"Guarantee" means, to the satisfaction of the customs, the fulfilment of an obligation to the customs. The guarantee is said to be global when it ensures the fulfilment of the obligations resulting from several operations;

(d)

"Temporary admission permit" means the international customs document which is valid for customs purposes, identifying the goods (including means of transport), and providing a valid international guarantee for the purpose of covering Import duties and taxes;

(e)

"Customs Union or Economic Union" means a Union made up and composed by Members referred to in Art. 24, para. 1, of this Convention and having jurisdiction to adopt its own legislation which is compulsory for its members in the matters covered by this Convention and to decide, in accordance with its internal procedures, to sign, ratify or accede to it To this Convention;

(f)

"Person" means both a natural person and a legal person, unless the context otherwise provides;

(g)

"Council" means the organisation established by the Convention establishing a Customs Co-operation Council, Brussels, 15 December 1950 ¹ ;

(h)

"Ratification" means the ratification itself, acceptance or approval

Each Annex to this Convention shall in principle consist of:

(a)

Definitions of the main customs terms used in this Annex;

(b)

Specific provisions applicable to goods (including means of transport), which are the subject of the Annex.

Unless otherwise provided in an Annex, each Contracting Party shall have the right to order the temporary admission of goods (including means of transport), the production of a customs document and the establishment of a guarantee.

2. Where, in accordance with the provisions of s. 1 above, a guarantee is required, persons who normally carry out temporary admission operations may be authorised to constitute a comprehensive guarantee.

3. Save as otherwise provided for in an Annex, the amount of the guarantee shall not exceed the amount of the import duties and taxes whose collection is suspended.

4. In the case of goods (including means of transport), subject to import prohibitions or restrictions resulting from national laws and regulations, a supplementary guarantee may be required under the conditions laid down by the National legislation.

Without prejudice to the temporary entry operations of Annex E, each Contracting Party shall accept, instead of its national customs documents and as a guarantee of the amounts referred to in Art. 8 of Annex A, any temporary admission valid for its territory issued and used under the conditions laid down in the said Annex for goods (including means of transport), imported temporarily in application of the Other Annexes to this Convention that it would have accepted.

Each Contracting Party may make the temporary admission of the goods (including transport) subject to the condition that they are likely to be identified during the clearance of the temporary admission.

1. Goods (including means of transport), placed on temporary admission, shall be re-exported within a specified period of time deemed sufficient for the purpose of temporary admission to be met. This time limit is stipulated separately in each Annex.

2. The customs authorities may, either grant a longer period than the one provided for in each Annex, or extend the initial period.

3. Where goods (including means of transport), placed on temporary admission, cannot be re-exported as a result of seizure and that seizure has not been made at the request of individuals, the obligation to re-export shall be Suspended for the duration of the seizure.

Each Contracting Party may, upon request, authorize the transfer of the benefit of the temporary admission regime to any other person, where:

(a)

Meets the requirements of this Convention, and

(b)

Takes care of the obligations of the initial beneficiary of temporary admission.

The normal clearance of temporary admission is obtained by re-exportation of the goods (including means of transport), placed on temporary admission.

Goods (including means of transport), on temporary admission, may be re-exported in one or more consignments.

Goods (including means of transport) on temporary admission may be re-exported by a customs office different from that of import.

The clearance of temporary admission may be obtained with the agreement of the competent authorities by the placing of the goods (including means of transport), in free ports or free zones, in customs warehousing or under the Customs transit, for the purpose of their subsequent exportation or of any other acceptable destination.

The clearance of temporary admission may be obtained by consumption, where the circumstances justify it and the national law permits it, provided that the conditions and formalities applicable in This case.

The clearance of temporary admission may be obtained if the goods (including means of transport), which have been severely damaged by accident or force majeure, are, according to the decision of the customs authorities:

(a)

Subject to import duties and taxes due on the date on which they are presented damage to customs for the purposes of the clearance of temporary admission;

(b)

Abandoned, free of all costs, to the competent authorities of the territory of temporary admission; in which case the beneficiary of the temporary admission will be exempt from the payment of duties and taxes on importation; or

(c)

Destroyed, under official control, at the expense of the persons concerned, the waste and the recovered parts being subjected, in the event of consumption, to the import duties and taxes due on the date and according to the state in which they are presented to customs After accident or force majeure.

2. The clearance of temporary admission may also be obtained if, at the request of the person concerned and according to the decision of the customs authorities, the goods (including means of transport), receive one of the destinations provided for in subparagraphs (b) Or (c) of paragraph 1 above.

3. The clearance of temporary admission may also be obtained at the request of the person concerned if he justifies the destruction or total loss of the goods (including means of transport) by the customs authorities, by Accident or force majeure. In this case, the beneficiary of the temporary admission will be exempt from the payment of duties and taxes on importation.

Each Contracting Party shall minimize the customs formalities relating to the facilities provided for in this Convention and shall publish, as soon as possible, the regulations made by it concerning those formalities.

1. Where temporary admission is subject to prior authorisation, it shall be granted by the competent customs office as soon as possible.

2. Where, in exceptional cases, a non-customs authorisation is required, it shall be granted as soon as possible.

The provisions of this Convention shall establish minimum facilitations and shall not preclude the application of greater facilities which Contracting Parties shall accord or grant, either through unilateral provisions, or by Bilateral or multilateral agreements.

For the purposes of this Convention, the territories of the Contracting Parties forming a customs or economic union may be regarded as a single territory.

2. Nothing in this Convention shall exclude the right of Contracting Parties which form a Customs Union or Economic Union to provide for special rules applicable to temporary entry operations in the territory of that Contracting Party. Union, provided that such rules do not diminish the facilities provided for in this Convention.

The provisions of this Convention shall not preclude the application of prohibitions and restrictions deriving from national laws and regulations and based on non-economic considerations such as considerations of Public safety, public safety, health or public health, or on veterinary or phytosanitary considerations relating to the protection of endangered or threatened species of wild fauna and flora Relating to the protection of copyright and industrial property.

(1) Any infringement of the provisions of this Convention shall expose the offender, in the territory of the Contracting Party where the offence has been committed, to the penalties provided for in the law of that Contracting Party.

(2) Where it is not possible to determine the territory on which an irregularity has been committed, it shall be deemed to have been committed in the territory of the Contracting Party in which it was found.

The Contracting Parties shall provide each other, upon request and to the extent permitted by national law, with the information necessary for the application of the provisions of this Convention.

All the formalities necessary for the implementation of the provisions of this Convention may be completed by electronic means using electronic data processing techniques approved by the Contracting Parties.

1. A Management Committee shall be established to review the implementation of this Convention and to consider any measures intended to ensure uniform interpretation and application of this Convention and any proposed amendments. It shall decide on the inclusion of new Annexes to this Convention.

2. The Contracting Parties shall be members of the Management Committee. The Committee may decide that the competent authority of any Member, State or customs territory referred to in Art. 24 of this Convention which is not a Contracting Party or representatives of international organizations may, for matters affecting them, attend the sessions of the Committee as observers.

The Council shall provide the Committee with the necessary secretariat services.

The Committee shall, on the occasion of each session, proceed to the election of its Chairperson and Vice-Chairperson.

The competent administrations of the Contracting Parties shall communicate to the Council reasoned proposals for amendments to this Convention, as well as requests for the inclusion of items on the agenda of the sessions of the Committee. The Council shall bring such communications to the attention of the competent authorities of the Contracting Parties and of the members, States or customs territories referred to in Art. 24 of this Convention, which are not Contracting Parties.

The Council shall convene the Committee on a date fixed by the Committee and also at the request of the competent administrations of at least two Contracting Parties. It shall circulate the draft agenda to the competent authorities of the Contracting Parties and to the Members, States or customs territories referred to in Art. 24 of this Convention, which are not Contracting Parties, at least six weeks before the session of the Committee.

7. By decision of the Committee, taken under the provisions of s. 2 of this Article, the Council shall invite the competent administrations of the Members, States or customs territories referred to in Art. 24 of this Convention, which are not Contracting Parties, as well as interested international organizations, to be represented by observers at the sessions of the Committee.

8. Proposals shall be put to the vote. Each Contracting Party represented at the meeting shall have one vote. Proposals other than proposals for amendments to this Convention shall be adopted by the Committee by a majority of the votes cast by the Members present and voting. Proposals for amendments to this Convention shall be adopted by a two-thirds majority of the votes cast by the Members present and voting.

9. In the case of application of s. 24 para. 7 of this Convention, the customs or economic Unions Parties to the Convention shall have in the event of a vote only a number of votes equal to the total number of votes attributable to their Members who are Contracting Parties to this Convention.

The Committee shall adopt a report before the end of its session.

In the absence of any relevant provisions in this Article, the rules of procedure of the Council shall be applicable in the appropriate cases, unless the Committee decides otherwise.

1. Any dispute between two or more Contracting Parties in respect of the interpretation or application of this Convention shall be settled, as far as possible, through direct negotiations between the Parties.

2. Any dispute that is not settled by direct negotiation shall be brought by the Parties to the dispute before the Management Committee which shall review it and make recommendations for its settlement.

The Parties to the dispute may agree in advance to accept the recommendations of the Management Committee.

1. Any Member of the Council and any Member of the United Nations or its specialized agencies may become a Contracting Party to this Convention:

(a)

Signing it without reservation of ratification;

(b)

By depositing an instrument of ratification after having signed it subject to ratification; or

(c)

By adhering to it.

(2) This Convention shall be open for signature by the Members referred to in s. 1 of this Article, either at the sessions of the Council during which it has been adopted, or thereafter at the seat of the Council in Brussels, until 30 June 1991. After that date, the Convention will be open for accession by these Members.

(3) Any State or Government in any separate customs territory, which is proposed by a Contracting Party which is officially responsible for the conduct of its diplomatic relations but which is autonomous in the conduct of its trade relations, not Member of the organizations referred to in par. 1 of this Article, to which an invitation is addressed to that effect by the depositary on the request of the Management Committee, may become a Contracting Party to this Convention by acceding to it after its entry into force.

4. Any Member, State or customs territory referred to in s. 1 or 3 of this Article specifies, at the time of signature without reservation of ratification, to ratify or accede to this Convention, the Annexes which it accepts, on the understanding that it shall accept Annex A and at least one other Annex. It may subsequently notify the depositary that it accepts one or more other Annexes.

(5) Contracting Parties which accept any new Annex which the Management Committee decides to incorporate into this Convention shall notify the depositary to the depositary in accordance with par. 4 of this article.

(6) The Contracting Parties shall notify the depositary of the conditions of application or of the information required under Art. 8 and art. 24, para. 7 of this Convention, of Art. 2, para. 2 and 3 of Annex A, and Article 4 of Annex E. They shall also notify any changes in the application of those provisions.

7. Any customs or economic union may, in accordance with the provisions of s. 1, 2 and 4 of this Article, to become a Contracting Party to this Convention. Such a customs or economic union shall inform the depositary of its competence in relation to the matters covered by this Convention. This Customs or Economic Union Contracting Party to this Convention shall exercise, in respect of matters within its competence, in its own name, the rights and perform the responsibilities conferred on its members by this Convention Which are Contracting Parties to this Convention. In such cases, these Members shall not be entitled to exercise such rights individually, including the right to vote.

(1) This Convention, all signatures with or without reservation of ratification and all instruments of ratification or accession shall be deposited with the Secretary-General of the Council.

2. Depositary:

(a)

Receive the original texts of this Convention and ensure its custody;

(b)

Shall establish certified copies of the original texts of this Convention and shall communicate them to the Members and the customs or economic Unions referred to in Art. 24, para. 1 and 7, of this Convention;

(c)

Receives any signature with or without reservation of ratification, ratification or accession to this Convention, receives and retains all instruments, notifications and communications relating to this Convention;

(d)

Examine whether a signature, instrument, notification or communication relating to this Convention is established in due form and, where appropriate, brings the matter to the attention of the Party concerned;

(e)

Notify the Contracting Parties to this Convention, to the other signatories, to the Members of the Council which are not Contracting Parties to this Convention and to the Secretary-General of the United Nations:

-

Signatures, ratifications, accessions and acceptances of Schedules referred to in s. 24 of this Convention;

-

The new Annexes that the Management Committee decides to incorporate into the Convention;

-

The date on which this Convention and each of its Annexes come into force in accordance with Art. 26 of this Convention;

-

Notifications received in accordance with Art. 24, 29, 30 and 32 of this Convention;

-

Denunciations received pursuant to s. 31 of this Convention;

-

Amendments deemed accepted in accordance with s. 32 of this Convention and the date of its entry into force.

Where a discrepancy arises between a Contracting Party and the depositary in respect of the performance of the functions of the latter, the depositary or that Party shall bring the matter to the attention of the other Contracting Parties and Or, where appropriate, to the Council.

(1) This Convention shall enter into force three months after five of the Members or of the customs or economic Unions referred to in Art. 24, para. 1 and 7 of this Convention have signed this Convention without reservation as to ratification or have deposited their instruments of ratification or accession.

(2) In respect of any Contracting Party which signs this Convention without reservation of ratification, which ratifies or accedes thereto, after five Members or Customs or Economic Unions have either signed the Convention without reservation of ratification, Be deposited their instrument of ratification or accession, this Convention shall enter into force three months after the said Contracting Party has signed without reservation of ratification or deposited its instrument of ratification or accession.

(3) Any Annex to this Convention shall enter into force three months after five Members or Customs or Economic Unions have accepted the said Annex.

(4) In respect of any Contracting Party which accepts an Annex after five Members or Customs or Economic Unions have accepted it, that Annex shall enter into force three months after that Contracting Party has notified its acceptance. However, no Annex shall enter into force in respect of a Contracting Party before the Convention enters into force in respect of that Contracting Party.

On the entry into force of an Annex to this Convention with a repeal provision, this Annex shall repeal and replace the Conventions or provisions of the Conventions which are the subject of the repealed provision, in relations Between the Contracting Parties having accepted the said Annex and which are Contracting Parties to the said Conventions.

For the purposes of this Convention, the Annexes in force in respect of a Contracting Party shall form an integral part of the Convention; in respect of that Contracting Party, any reference to the Convention shall therefore also apply to These Annexes.

2. For the purposes of voting in the Management Committee, each Annex shall be considered to constitute a separate Convention.

(1) Each Contracting Party which accepts an Annex shall be deemed to accept all the provisions set out in that Annex, unless it notifies the depositary at the time of acceptance of the Annex or subsequently the provision (s) To the extent that this possibility is provided for in the Annex in question, indicating the differences between the provisions of its national legislation and the provisions in question.

(2) Each Contracting Party shall examine, at least every five years, the provisions on which it has formulated reservations, compare it to the provisions of its national law and notify the depositary of the results of that examination.

(3) Any Contracting Party which has formulated reservations may, at any time, remove them, in whole or in part, by notification to the depositary by indicating the date on which those reservations are removed.

(1) Any Contracting Party may, at the time of signature without reservation as to ratification, ratification or accession, or at a later date, notify the depositary that this Convention extends to all or some of the territories Whose international relations are under its responsibility. Such notification shall take effect three months after the date on which the depositary receives it. However, the Convention may not become applicable to the territories designated in the notification before it has entered into force in respect of the Contracting Party concerned.

(2) Any Contracting Party having, pursuant to s. 1 of this Article, notified that this Convention extends to a territory whose international relations are placed under its responsibility, may notify the depositary under the conditions laid down in Art. 31 of this Convention, that the Territory shall cease to apply the Convention.

1. This Convention shall be concluded for an unlimited period. However, any Contracting Party may denounce it at any time after the date of its entry into force, as set out in Art. 26 of this Convention.

(2) The denunciation shall be notified by a written instrument deposited with the depositary.

(3) Denunciation shall take effect six months after the receipt of the instrument of termination by the depositary.

4. The provisions of s. 2 and 3 of this Article shall also apply in respect of the Annexes to the Convention, any Contracting Party which may, at any time after the date of its entry into force, as laid down in Art. 26 of this Convention, withdraw its acceptance of one or more Annexes. The Contracting Party withdrawing its acceptance of all Annexes shall be deemed to have denounced the Convention. In addition, a Contracting Party which withdraws its acceptance of Annex A, even if it continues to accept the other Annexes, is deemed to have denounced the Convention.

1. The Management Committee, meeting under the conditions laid down in Art. 22 of this Convention, may recommend amendments to this Convention and its Annexes.

2. The text of any amendment so recommended shall be communicated by the depositary to the Contracting Parties to this Convention, to the other signatories and to the Members of the Council which are not Contracting Parties to this Convention.

3. Any recommendation for amendment communicated in accordance with the preceding paragraph shall enter into force for all Contracting Parties within six months of the expiration of the twelve-month period following the date of the Communication of the recommendation for amendment, if no objection to the said amendment has been notified to the depositary by a Contracting Party during that period.

4. If an objection to the recommendation for amendment has been notified to the depositary by a Contracting Party before the expiration of the twelve-month period referred to in par. 3 of this Article, the amendment shall be deemed not to have been accepted and shall have no effect.

5. For the purpose of notification of an objection, each Annex shall be considered to constitute a separate Convention.

(1) Any Contracting Party ratifying or acceding to this Convention shall be deemed to have accepted the amendments which entered into force on the date of deposit of its instrument of ratification or accession.

(2) Any Contracting Party which accepts an Annex shall be deemed, unless it formulates reservations in accordance with the provisions of Art. 29 of this Convention, have accepted the amendments to this Annex which entered into force on the date on which it notifies its acceptance to the depositary.

In accordance with Art. 102 of the United Nations Charter ¹ , this Convention shall be registered with the United Nations Secretariat at the request of the depositary.

In witness whereof, The undersigned, duly authorized, have signed this Convention.

Done at Istanbul, the twenty-six June thousand nine hundred and ninety in a single original in English and French, both texts being equally authentic. The depositary shall be invited to establish and disseminate authoritative translations of this Convention in Arabic, Chinese, Spanish and Russian.

(Suivent signatures)

For the purposes of this Annex:

(a)

"Temporary admission permit" means the international customs document which is valid for customs purposes, identifying the goods (including means of transport), and providing a valid international guarantee for the purpose of covering Import duties and taxes;

(b)

"ATA carnet" means the temporary admission title used for the temporary admission of goods, excluding means of transport;

(c)

"CPD Carnet" means the temporary admission title used for the temporary admission of means of transport;

(d)

"Guarantee chain" means a guarantee system administered by an international organisation to which the guaranteeing associations are affiliated;

(e)

"International organisation" means an organisation to which national associations are affiliated to guarantee and issue temporary admission securities;

(f)

"Guaranteeing association" means an association approved by the customs authorities of a Contracting Party to ensure the guarantee of the amounts referred to in Art. 8 of this Annex in the territory of that Contracting Party and affiliated with a guarantee chain;

(g)

"Issuing association" means an association approved by the customs authorities, to issue temporary admission securities and directly or indirectly affiliated with a guarantee chain;

(h)

"Correspondent association" means an issuing association established in another Contracting Party and affiliated with the same guarantee chain;

(i)

"Customs transit" means the customs procedure under which goods are transported under customs control from one customs office to another.

(1) Each Contracting Party shall accept, in place of its national customs documents and as a guarantee of the amounts referred to in Art. 8 of this Schedule and the conditions of s. 5 of this Convention, any temporary entry title valid for its territory granted and used under the conditions laid down in this Annex for goods (including means of transport), temporarily imported into Application of the other Annexes to this Convention which it would have accepted.

(2) Each Contracting Party may also accept any temporary admission, issued and used under the same conditions, for temporary entry operations carried out under its national laws and regulations.

(3) Each Contracting Party may accept for the customs transit any temporary admission issued and used under the same conditions.

4. Goods (including means of transport), to be manufactured or repaired, cannot be imported under the cover of a temporary admission.

1. The temporary admission titles shall conform to the models set out in the Appendices to this Annex, the ATA Carnet in Appendix I, the CPD Book in Appendix II.

2. The Appendices to this Annex shall be considered as an integral part thereof.

1. Under the conditions and guarantees that it will determine, each Contracting Party may authorize guaranteeing associations to be guarantor and to issue temporary admission qualifications, either directly or through associations Emitter.

2. A guaranteeing association may be approved by a Contracting Party only if its guarantee extends to the responsibilities incurred in that Contracting Party on the occasion of operations under the cover of temporary admission securities issued by Matching issuing associations.

1. Issuing associations may not issue temporary admission securities whose validity exceeds one year from the date of issue.

2. Any amendment to the indications for temporary admission by the issuing association must be duly approved by this association or by the guaranteeing association. No amendment shall be permitted after the acceptance of the securities by the customs authorities of the territory of temporary entry without the consent of those authorities.

3. No goods may, after the issuance of the ATA Carnet, be added to the list of goods listed on the back of the cover of the carnet and, where applicable, the additional sheets attached (general list).

On the temporary admission title must be shown:

-

The name of the issuing association;

-

The name of the international guarantee chain;

-

The countries or customs territories in which the title is valid; and

-

The names of the guaranteeing associations of the said countries or customs territories.

The time limit for the re-export of goods (including means of transport), imported under the cover of a temporary admission title, shall in no case exceed the period of validity of that title.

(1) Each guaranteeing association shall guarantee to the customs authorities of the Contracting Party in whose territory it has its registered office, the payment of the amount of the import duties and taxes and the other amounts owing except those Under s. 4, para. 4, of this Convention in the event of non-observance of the conditions laid down for the temporary admission or transit of goods, including means of transport, entered in that territory under the guise of an admission title Temporary issued by a corresponding Issuing Association. It shall be held jointly and severally with the persons liable for the sums referred to above for the payment of such sums.

2. ATA Carnet

The guaranteeing association shall not be required to pay more than ten per cent more than the amount of import duties and taxes.

CPD Carnet

The guaranteeing association shall not be required to pay a sum greater than the amount of the import duties and taxes, which may be increased by the interest of late.

3. Where the customs authorities of the temporary admission territory have unloaded a temporary entry title for certain goods (including means of transport), they can no longer claim to the guaranteeing association, in In respect of such goods (including means of transport), the payment of the amounts referred to in s. 1 of this article. However, a claim for security may still be made to the guaranteeing association if it is subsequently found that the discharge has been obtained irregularly or fraudulently or that there has been a breach of the conditions to which admission Temporary or customs transit were subordinate.

4. ATA Carnet

The customs authorities may not require in any case the association guaranteeing payment of the sums referred to in paragraph 1 of this Article if the claim has not been made to that association within one year from the date of the Expiration of ATA Carnet.

CPD Carnet

The customs authorities may not, under any circumstances, require the guaranteeing association to pay the sums referred to in s. 1 of this Article if notification of the non-discharge of the CPD carnet has not been given to the guaranteeing association within one year from the expiry date of the validity of the carnet. The customs authorities shall provide the guaranteeing association with information on the calculation of import duties and taxes within one year from the notification of the non-discharge. The liability of the guaranteeing association for these amounts will end if the information is not provided within one year.

1. ATA Carnet

(a)

The guaranteeing associations shall have a period of six months from the date on which the customs authorities claim the payment of the amounts referred to in Art. 8, para. 1, of this Annex to provide proof of re-exportation under the conditions provided for in this Annex or any other regular discharge of the ATA Carnet.

(b)

If this evidence is not provided within the prescribed time limit, the guaranteeing association shall immediately record these amounts or pay them on an interim basis. Such consignment or payment shall become final at the expiration of a period of three months from the date of the consignment or payment. During the latter period, the guaranteeing association may still, with a view to the return of the sums recorded or paid, provide the evidence provided for in para. (a) of this paragraph.

(c)

For Contracting Parties whose laws and regulations do not provide for the recording or provisional payment of import duties and taxes, payments that would be made under the conditions set out in para. (b) of this paragraph shall be considered final, but the amount shall be refunded when the evidence provided for in para. (a) of this paragraph shall be provided within three months from the date of payment.

2. CPD Carnet

(a)

The guaranteeing associations shall have a period of one year from the date of notification of the non-discharge of CPD books in order to provide proof of the re-export of means of transport under the conditions laid down in this Annex or any other Regular discharge of the CPD book. However, this period can only take effect from the expiration date of CPD books. If the customs authorities dispute the validity of the evidence submitted, they must inform the guaranteeing association within a period not exceeding one year.

(b)

If such proof is not provided within the authorised time limits, the guaranteeing association shall record or pay provisionally within a maximum period of three months the import duties and taxes to be recovered. Such consignment or payment shall become final at the expiration of one year from the date of the consignment or payment. During the latter period, the guaranteeing association may still, with a view to the return of the sums recorded or paid, provide the evidence provided for in para. (a) of this paragraph.

(c)

For Contracting Parties whose laws and regulations do not provide for the recording or provisional payment of import duties and taxes, payments that would be made under the conditions set out in para. (b) of this paragraph shall be considered final, but the amount shall be refunded when the evidence provided for in para. (a) of this paragraph shall be provided within one year from the date of payment.

1. Evidence of re-exportation of goods (including means of transport), imported under the cover of a temporary admission title, is provided by the re-export strain of this duly completed title and on which the stamp of the authorities Customs of the territory of temporary admission has been affixed.

2. If it has not been certified that the re-export took place in accordance with paragraph 1 of this Article, the customs authorities of the territory of temporary admission may accept as proof of re-exportation, even after expiry of the title Temporary admission:

(a)

The entries made by the customs authorities of another Contracting Party on the securities of temporary entry at the time of importation or re-importation or a certificate of the said authorities based on the entries on a detached part of the As a result of importation or re-importation into their territory, provided that such entries relate to an importation or re-importation that can be determined to have occurred after the re-export that it is required to prove;

(b)

Any other evidence that the goods (including means of transport) are outside that territory.

3. In the event that the customs authorities of a Contracting Party provide for the re-export of certain goods (including means of transport), admitted to their territory under the cover of a temporary admission title, the guaranteeing association Is discharged from its obligations only when these authorities have certified on the security itself that the situation of these goods (including means of transport) has been regularised.

In the cases referred to in s. 10, para. 2, of this Annex, the customs authorities reserve the right to collect a regularization fee.

Visas for temporary admission instruments used under the conditions laid down in this Annex shall not be subject to payment of remuneration for customs services when such operation is carried out in the customs offices and During normal business hours.

In the event of the destruction, loss or theft of a temporary entry title relating to goods (including means of transport), which are in the territory of one of the Contracting Parties, the customs authorities of that Party Shall, at the request of the issuing association and subject to such conditions as these authorities impose, accept a replacement title whose validity expires on the same date as the title of the replaced title.

1. Where the temporary admission operation is expected to exceed the period of validity of a temporary admission title, the holder of that title is not in a position to re-export the goods (including means of transport) within that period, The issuing association of that title may issue a replacement title. The latter shall be subject to the control of the customs authorities of the Contracting Parties concerned. Upon acceptance of the replacement title, the customs authorities concerned shall discharge the replaced title.

2. The validity of CPD books may be extended only once for a period not exceeding one year. After this period, a new carnet must be issued in replacement of the previous one and accepted by the customs authorities.

Where s. 7, para. 3, of this Convention shall apply, the customs authorities shall notify as far as possible to the guaranteeing association the seizures made by them or their request on goods (including means of transport) placed under the Covered by a temporary admission title guaranteed by this association and inform them of the measures they intend to adopt.

In the event of fraud, contravention or abuse, Contracting Parties shall have the right, notwithstanding the provisions of this Annex, to bring proceedings against persons using a temporary entry title to recover the rights and Import taxes and other amounts owing, as well as to request penalties for which these persons would be liable. In this case, the associations must assist the customs authorities.

It shall be admitted for the benefit of the exemption of import duties and taxes and shall not be subject to any prohibition or import restriction, temporary admission or parts thereof issued or intended to be issued in the Territory of importation of the said securities and which are sent to the issuing associations by a guaranteeing association, by an international organization or by the customs authorities of a Contracting Party. Similar facilities are granted for export.

(1) Contracting Parties may make a reservation in accordance with the conditions laid down in Art. 29 of this Convention, with regard to the acceptance of ATA carnets for postal traffic.

2. No other reservation to this Annex shall be permitted.

1. On its entry into force, this Annex, in accordance with the provisions of Art. 27 of this Convention, shall repeal and replace the Customs Convention on the ATA Carnet for the Temporary Admission of Goods, Brussels, 6 December 1961 ¹ , in the relations between the Contracting Parties having accepted the said Annex and which are Contracting Parties to the said Convention.

2. Notwithstanding the provisions of s. 1 of this Article, ATA logs having been issued pursuant to the Customs Convention on the ATA Carnet for the Temporary Admission of Goods, 1961, prior to the entry into force of this Annex, shall be accepted until The performance of the operations for which they were issued.

For the purposes of this Annex, "demonstration" means:

1.

Exhibitions, fairs, fairs and similar events of trade, industry, agriculture and crafts;

2.

Exhibitions or events organized primarily for philanthropic purposes;

3.

Exhibitions or events organised mainly for scientific, technical, craft, artistic, educational or cultural, sporting, religious or cultural purpose, to promote tourism or to help people better Understand;

4.

Meetings of representatives of international organizations or groups; or

5.

Ceremonies and events of a formal or commemorative nature;

With the exception of privately held exhibitions in shops or commercial premises for the sale of foreign goods.

1. The benefit of temporary admission in accordance with Art. 2 of this Convention:

(a)

Goods intended for display or demonstration at a demonstration, including the material referred to in the Annexes to the Agreement for the Importation of Educational, Scientific or Cultural Objects, UNESCO, New York, 22 November 1950 ¹ And its Protocol, Nairobi, 26 November 1976;

(b)

Goods intended for use in the presentation of foreign products at a demonstration, such as:

1.)

Goods necessary for the demonstration of exposed foreign machines or apparatus;

2.)

Construction and decoration equipment, including electrical equipment, for temporary booths of foreign exhibitors;

3.)

Advertising and demonstration materials which are clearly intended to be used as advertising for exposed foreign goods, such as sound and video recordings, films and slides, as well as the apparatus required for Their use;

(c)

Equipment, including interpretation facilities, sound recording and video recording apparatus and educational, scientific or cultural films for use in meetings, conferences and congresses International.

2. In order to benefit from the facilities granted by this Annex:

(a)

The number or quantity of each imported article must be reasonable given its destination;

(b)

The conditions laid down in this Convention must be fulfilled to the satisfaction of the customs authorities of the territory of temporary admission.

As long as they enjoy the facilities provided for in this Convention and unless the national legislation of the territory of temporary admission permits, the goods placed on temporary admission may not be:

(a)

Loaned, rented or used for compensation; or

(b)

Transported outside the venue of the event.

1. The period for re-exportation of imported goods to be presented or used at an exhibition, fair, convention or similar event shall be at least six months from the date of temporary admission.

2. Notwithstanding the provisions of s. 1 of this Article, the customs authorities shall allow the persons concerned to leave in the territory of temporary admission the goods intended for presentation or use at a subsequent event, provided that they comply with the Provisions of the laws and regulations of that territory and that the goods are re-exported within one year from the date of their temporary admission.

1. Pursuant to the provisions of Art. 13 of this Convention, consumption shall be granted free of import duties and taxes and without the application of prohibitions or restrictions on imports, to the following goods:

(a)

Small samples representative of foreign goods exposed to a demonstration, including samples of food and beverages, imported as such or obtained at the event from goods imported in bulk, Provided:

1.)

Foreign products supplied free of charge and used solely for free distribution to the public at the event for use or consumption by the persons to whom they were distributed,

2.)

That these products are identifiable as advertising samples with only a low unit value;

3.)

They are not suitable for marketing and, where appropriate, are packaged in substantially smaller quantities than those contained in the smallest package sold at the retail level,

4.)

Samples of food products and beverages not distributed in packagings in accordance with 3.) above be consumed at the event, and

5.)

That, in the opinion of the customs authorities of the territory of temporary admission, the overall value and quantity of the goods are reasonable, having regard to the nature of the event, the number of visitors and the importance of the participation of the The exhibitor at the event;

(b)

Goods imported solely for the purpose of demonstration or demonstration of foreign machines and apparatus presented at the event that are consumed or destroyed during such demonstrations, provided that, in the opinion of the authorities Customs of the territory of temporary admission, the total value and quantity of the goods shall be reasonable, having regard to the nature of the event, the number of visitors and the importance of the exhibitor's participation in the event;

(c)

Low value products used for the construction, development and decoration of temporary stands of foreigners exhibiting at the event (paints, varnishes, drapes, etc.) destroyed as a result of their use;

(d)

Printed material, catalogues, prospectuses, price lists, advertising posters, calendars (illustrated or not) and unframed photographs, which are clearly intended to be used as advertising for the goods, provided:

1.)

These are foreign products provided free of charge and are used only for free distribution to the public at the event site, and

2.)

That, in the opinion of the customs authorities of the territory of temporary admission, the overall value and quantity of the goods are reasonable, having regard to the nature of the event, the number of visitors and the importance of the participation of the The exhibitor at the event;

(e)

Files, archives, forms and other documents intended for use as such during or at international meetings, conferences or congresses.

2. The provisions of s. 1 of this Article shall not apply to alcoholic beverages, tobacco and fuel.

1. At the import and re-export, the verification and clearance of the goods which are to be or have been presented or used in a demonstration shall be carried out, wherever possible and expedient, on the premises of This event.

(2) Each Contracting Party shall endeavour, in all cases where it deems it useful, taking into account the importance of the event, to open, for a reasonable period of time, a customs office on the premises of the event organized on its Territory.

Products incidentally obtained during the event from goods imported temporarily, on the occasion of the demonstration of machinery or apparatus exposed, shall be subject to the provisions of this Convention.

Each Contracting Party shall have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of the provisions of Art. 5, para. 1, para. (a) of this Annex.

On its entry into force, this Annex shall repeal and replace in accordance with Art. 27 of this Convention, the Customs Convention on the facilities granted for the importation of goods intended to be presented or used at an exhibition, fair, congress or similar event, Brussels, 8 June 1961 ¹ In the relations between the Contracting Parties which have accepted this Annex and who are Contracting Parties to the said Convention.

For the purposes of this Annex, "professional equipment" means:

1.

Press, broadcasting and television equipment, necessary for the representatives of the press, broadcasting or television who travel to the territory of another country for the purpose of carrying out reports, recordings or Programs within the framework of specific programs. An illustrative list of such material is given in Appendix I to this Annex;

2.

The cinematographic equipment necessary for a person who travels to the territory of another country in order to carry out one or more specified films. An illustrative list of this material is given in Appendix II to this Annex;

3.

Any other equipment necessary for the exercise of the trade or profession of a person who travels to the territory of another country to carry out a specified work. Material shall be used for industrial manufacture, packaging of goods or, unless it is hand tools, for the exploitation of natural resources, for construction, repair or Maintenance of buildings, for the carrying out of earthworks or similar works. An illustrative list of this material is given in Appendix III to this Annex;

4.

Ancillary equipment of the equipment referred to in points 1, 2 and 3 of this Article and the related accessories thereto.

Temporary admission in accordance with art. 2 of this Convention:

(a)

Professional equipment;

(b)

Spare parts imported for the repair of professional equipment placed on temporary admission under point (a) of this Article.

To be eligible for the facilities granted by this Annex, professional equipment must be provided;

(a)

Belong to a person established or residing outside the territory of temporary admission;

(b)

Be imported by a person established or residing outside the territory of temporary entry;

(c)

Be used exclusively by the person who travels to the temporary admission territory or under his or her own direction.

2. Le par. 1 (c) of this Article shall not apply to equipment imported for the production of a film, television programme or audiovisual work, in performance of a contract of co-production to which a person established in the territory Of temporary admission, which is approved by the competent authorities of that territory within the framework of an intergovernmental agreement on co-production.

3. Film, press, broadcasting and television equipment shall not be the subject of a rental contract or a similar contract to which a person established in the territory of temporary admission would be a party, being heard That this condition is not applicable in the case of the implementation of joint broadcasting or television programmes.

1. Temporary admission of broadcast or television production and reporting equipment and vehicles specially adapted for use in broadcast or television reporting and equipment imported by organizations Authorised for this purpose by the customs authorities of the territory of temporary admission shall be granted without requiring a customs document and without a guarantee constitution.

2. The customs authorities may require the submission of a detailed list or inventory of the equipment referred to in s. 1 of this article, accompanied by a written undertaking to re-export.

The period for re-exportation of professional equipment shall be at least twelve months from the date of temporary admission. However, for vehicles, the period of re-export may be fixed taking into account the reason and the foreseeable duration of the stay in the territory of temporary admission.

Each Contracting Party shall have the right to refuse or withdraw the benefit of the temporary admission to vehicles referred to in Appendices I to III of this Annex, which, even on an occasional basis, emit persons for payment or Load goods on its territory to disembark or unload them in a place situated in the same territory.

The Appendices to this Annex are an integral part of this Annex.

On its entry into force, this Annex shall repeal and replace in accordance with Art. 27 of this Convention, the Customs Convention on the Temporary Importation of Professional Material, Brussels, 8 June 1961 ¹ In the relations between the Contracting Parties which have accepted this Annex and who are Contracting Parties to the said Convention.

For the purposes of this Annex:

(a)

"Goods imported in the course of a commercial operation": containers, pallets, packagings, samples, advertising films, as well as goods of any kind imported in the course of a commercial operation, Without their importation being in itself a commercial transaction;

(b)

"Packaging" means all articles and materials used, or intended for use, in the condition in which they are imported, packaged, protected, stowed or separated from the goods, excluding materials (straw, paper, glass fibres, copals, etc.) imported in Bulk. Also excluded are containers and pallets as defined in points (c) and (d) of this Article respectively;

(c)

"Container" means a transport unit (frame, removable tank or other similar equipment):

1.)

Constituting a compartment, wholly or partly enclosed, intended to contain goods,

2.)

Having a permanent character and being so strong enough to allow its repeated use,

3.)

Specially designed to facilitate the transport of goods, without load breaking, by one or more modes of transport,

4.)

Designed in such a way as to be easily handled, in particular when transferring from one mode of transport to another,

5.)

Designed to be easy to fill and empty, and

6.)

An internal volume of at least one cubic meter.

The term "container" includes the accessories and equipment of the container according to its category, provided that it is transported with the container. The term "container" does not include vehicles, accessories or spare parts for vehicles, packaging or pallets. "Removable bodies" are treated as containers;

(d)

"Pallet" means a device on the floor from which a certain quantity of goods may be grouped in order to constitute a load unit for transport or for the purpose of handling or stacking it with mechanical appliances. This device consists either of two floors connected to each other by a strut, or a floor resting on feet; its total height is as small as possible while allowing the handling by forklift trucks or Transpalettes; it may or may not have a superstructure;

(e)

"Sample" means articles which are representative of a specific category of goods already produced or which are models of goods for which manufacture is considered, other than identical articles introduced by the same person Or sent to the same consignee in quantities such as, taken as a whole, they no longer constitute samples according to the normal uses of the trade;

(f)

"Advertising film" means the image media recorded, with or without sound recording, reproducing essentially images showing the nature or operation of products or materials offered for sale or lease by a person established or residing in Outside the territory of temporary admission, provided that they are of a nature to be presented to prospective customers and not in public halls, and are imported in a package containing no more than one copy of each film and do not Part of a larger film shipment;

(g)

"Internal traffic" means the transport of goods loaded within the customs territory of a Contracting Party to be unloaded within the customs territory of the same Contracting Party.

Temporary admission in accordance with art. 2 of this Convention the following goods imported in the course of a commercial transaction:

(a)

Packagings that are either imported full to be re-exported empty or full, or empty for full re-export;

(b)

Containers loaded or not of goods as well as accessories and equipment of temporarily admitted containers that are either imported with a container to be re-exported in isolation or with another container, or in isolation to be Re-exported with a container

(c)

Spare parts imported for the repair of containers placed on temporary admission under point (b) of this Article;

(d)

Pallets;

(e)

Samples;

(f)

Advertising films;

(g)

Any other good imported for one of the purposes set out in Appendix I to this Annex in the course of a commercial operation but the importation of which is not in itself a commercial transaction.

The provisions of this Annex shall in no way affect the customs laws of the Contracting Parties applicable when importing goods carried in containers or packagings, or on pallets.

1. In order to benefit from the facilities granted by this Annex:

(a)

The packaging must be re-exported only by the beneficiary of the temporary admission. They may not, even occasionally, be used in internal traffic;

(b)

Containers shall be marked in accordance with the conditions set out in Appendix II to this Annex. They may be used in internal traffic but, in this case, each Contracting Party may impose the following conditions:

-

The route will take the container through a reasonably direct route at or closer to the place where the goods to be exported must be loaded or from which the container is to be re-exported to a vacuum;

-

The container will only be used once in internal traffic prior to re-export;

(c)

Pallets or an equal number of pallets of the same type and of substantially equal value must have been exported previously or be exported or re-exported;

(d)

Samples and advertising films must belong to a person established or residing outside the territory of temporary admission and be imported for the sole purpose of being presented or being demonstrated in the territory Temporary admission to search for orders for goods to be imported into the same territory. They shall not be sold or used for their normal use except for the purposes of the demonstration, nor shall they be used in any way for rent or for remuneration during their stay in the territory of temporary admission;

(e)

The use of the goods referred to in points 1 and 2 of Appendix I to this Annex shall not constitute a gainful occupation.

(2) Each Contracting Party shall have the right not to grant temporary admission to containers, pallets or packagings which have been the subject of a purchase, sale, lease or similar contract, concluded by an established person Or resident on its territory.

1. The temporary admission of containers, pallets and packaging shall be granted without the requirement of a customs document and without a guarantee constitution.

2. In place of a customs document and a guarantee for containers, the beneficiary of the temporary admission may be required to commit in writing:

1.)

To provide to the customs authorities, on their request, the detailed information relating to the movements of each container placed on temporary admission, including the dates and places of entry into the territory of temporary entry and exit Of the said territory, or a list of containers accompanied by a commitment to re-export,

2.)

To pay the import duties and taxes that may be required in the event that the conditions governing temporary admission are not met.

In place of a customs document and a guarantee for pallets and packaging, the beneficiary of the temporary admission may be required to submit to the customs authorities the written undertaking to re-export them.

4. People who make regular use of the temporary admission scheme are allowed to subscribe to a global commitment.

The period of re-exportation of the imported goods in the course of a commercial operation shall be at least six months from the date of temporary admission.

Each Contracting Party shall have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of:

(a)

A maximum of three groups of goods, among those of art. 2;

(b)

Art. 5, para. 1, of this Annex.

The Appendices to this Annex are an integral part of this Annex.

Upon its entry into force, this Annex shall repeal and replace, in accordance with Art. 27 of this Convention, the following Conventions and provisions:

-

European Convention on the Customs regime of pallets used in international transport, Geneva, 9 December 1960 ¹

-

Customs Convention on the Temporary Importation of Packaging, Brussels, 6 October 1960 ²

-

Art. 2 to 11 and Appendices 1 (para. 1 and 2) to 3 of the Customs Convention on Containers, Geneva, 2 December 1972 ³

-

Art. 3, 5 and 6 (1.b and 2) of the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material, Geneva, November 7, 1952 ⁴

In the relations between Contracting Parties which have accepted this Annex and who are Contracting Parties to the said Conventions.

For the purposes of this Annex, "goods imported in the course of a production operation" means:

1.

(a) dies, photographs, moulds, drawings, projects, models and other similar objects,

(b)

Measuring instruments, controls, verification and other similar objects,

(c)

Special tools and instruments; that are imported for use during a process of manufacturing goods; and

2.

"Alternative means of production" means the instruments, apparatus and machines which, pending the delivery or repair of like goods, are made available to a customer by the supplier or the repairman, as the case may be.

Temporary admission in accordance with art. 2 of this Convention goods imported as part of a production operation.

In order to benefit from the facilities granted by this Annex:

(a)

Goods imported in the course of a production operation must belong to a person established outside the territory of temporary admission and be destined for a person established in that territory;

(b)

Any part (according to the provisions of national law) of the production resulting from the use of the imported goods in the course of a production operation referred to in s. 1, para. 1, of this Annex, shall be exported from the territory of temporary admission;

(c)

The means of replacement production shall be temporarily and freely available to a person established in the territory of temporary admission by or on the initiative of the supplier of the means of production whose delivery is Delayed or need to be repaired.

1. The period of re-exportation of the goods referred to in s. 1, para. 1, of this Annex shall be at least twelve months from the date of temporary admission.

2. The period for the re-export of alternative means of production shall be at least six months from the date of temporary admission.

For the purposes of this Annex:

(a)

"Goods imported for educational, scientific or cultural purpose": scientific and educational material, welfare equipment for seafarers and any other goods imported as part of an educational activity, Scientific or cultural.

(b)

In subparagraph (a) above:

1.

"Scientific and educational material" means all models, instruments, apparatus, machines and accessories used for scientific research and teaching or vocational training;

2.

"Welfare equipment for seafarers" means material for the cultural, educational, recreational, religious or sporting activities of persons who are responsible for tasks relating to the operation or service at sea of a person Foreign vessel assigned to international maritime traffic.

Illustrative lists of "educational material", "welfare material for seafarers" and "any other goods imported in the context of an educational, scientific or cultural activity" are contained in Appendices I, II, respectively And III to this Annex.

Temporary admission in accordance with art. 2 of this Convention:

(a)

Goods imported exclusively for educational, scientific or cultural purposes;

(b)

Spare parts relating to scientific and educational material placed on temporary admission under s. (a) above, as well as tools specially designed for the maintenance, control, calibration or repair of said equipment.

In order to benefit from the facilities granted by this Annex:

(a)

Goods imported for educational, scientific or cultural purpose must belong to a person established outside the territory of temporary admission and must be imported by registered establishments and in reasonable number Destination. They must not be used for commercial purposes;

(b)

The welfare equipment intended for seafarers must be used on board foreign ships assigned to international maritime traffic or temporarily landed from a ship for use on land by the crew, or imported for use in Homes, clubs and recreation facilities for seafarers, managed either by official bodies or by religious or other non-profit organisations, as well as in places of worship where offices are regularly celebrated at The intention of seafarers.

The temporary admission of scientific and educational material and welfare equipment for seafarers used on board ships shall be granted without the requirement of a customs document and without a guarantee constitution. Where appropriate, an inventory and a written re-export commitment may be required for scientific and educational material.

The period for re-exportation of imported goods for educational, scientific or cultural purposes shall be at least twelve months from the date of temporary admission.

Each Contracting Party shall have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of the provisions of Art. 4 of this Annex with regard to scientific and educational material.

The Appendices to this Annex are an integral part of this Annex.

On its entry into force, this Annex, in accordance with Art. 27 of this Convention, shall repeal and replace the Customs Convention on welfare equipment for seafarers, Brussels, 1 ^Er December 1964 ¹ , the Customs Convention on the Temporary Importation of Scientific Material, Brussels, 11 June 1968 ² , and the Customs Convention on the Temporary Importation of Educational Material, Brussels, 8 June 1970 ³ In the relations between the Contracting Parties which have accepted this Annex and who are Contracting Parties to the said Conventions.

For the purposes of this Annex:

(a)

"Traveller" means any person who temporarily enters the territory of a Contracting Party where it does not have a normal residence for purposes such as tourism, sport, business, professional meetings, health, education, etc.;

(b)

"Personal effects" means all articles, new or used, which a traveller may reasonably require for his or her personal use during his or her journey, having regard to all the circumstances of that voyage, to the exclusion of any goods imported For commercial purposes. An illustrative list of personal effects is given in Appendix I to this Annex;

(c)

"Imported goods for sporting purposes" means sporting goods and other equipment intended for use by travellers in sports competitions or demonstrations or for training purposes in the territory of temporary admission. An illustrative list of these goods is given in Appendix II to this Annex.

Temporary admission in accordance with art. 2 of this Convention personal effects and goods imported for sporting purposes.

In order to benefit from the facilities granted by this Annex:

(a)

Personal effects must be imported by the traveller on himself or in his or her luggage (accompanied or not);

(b)

Goods imported for sporting purposes must belong to a person established or residing outside the territory of temporary admission and must be imported in a reasonable number given their destination.

1. The temporary admission of personal effects shall be granted without the requirement of a customs document and without a guarantee constitution, except for those articles which involve a high amount of import duties and taxes.

2. An inventory of goods and a written undertaking to re-export may, to the extent possible, be accepted for goods imported for sporting purposes instead of a customs document and the establishment of a customs document. Warranty.

The re-export of personal effects shall take place at the latest when the person having imported them leaves the territory of temporary admission.

2. The period for re-exportation of goods imported for sporting purposes shall be at least twelve months from the date of temporary admission.

The Appendices to this Annex are an integral part of this Annex.

On its entry into force, this Annex shall repeal and replace, in accordance with Art. 27 of this Convention, the provisions of Art. 2 and 5 of the Convention on Customs Facilities for Tourism, New York, 4 June 1954 ¹ In the relations between the Contracting Parties which have accepted this Annex and who are Contracting Parties to the said Convention.

For the purposes of this Annex,

"Tourist propaganda material" means goods intended to attract the public to visit a foreign country, in particular to attend meetings or events of a religious, tourist, sporting or professional nature. An illustrative list of this material is provided in the Appendix to this Annex.

Tourist propaganda equipment benefits from temporary admission in accordance with art. 2 of this Convention, except for the equipment referred to in Art. 5 of this Annex for which the exemption from import duties and taxes is granted.

In order to benefit from the facilities granted by this Annex, the tourist propaganda material must belong to a person established outside the temporary admission territory and must be imported in reasonable quantities in the light of his Destination.

The period for re-exportation of tourist propaganda material shall be at least twelve months from the date of temporary admission.

Admission duty free of import duties and taxes shall be granted to the following tourist propaganda material:

(a)

Documents (pamphlets, brochures, books, magazines, guides, framed or non-framed posters, photographs and non-framed photographic enlargements, illustrated or non-illustrated maps, vitreauphanies) intended for free distribution, provided that These documents contain no more than 25 % advertising, private commercial and that their general purpose of propaganda is obvious;

(b)

Lists and directories of foreign hotels published by or under the patronage of official tourist organizations and timetables relating to transport services operated abroad, when these documents are intended to be distributed Free of charge and contain no more than 25 % of private commercial advertising;

(c)

Technical equipment sent to accredited representatives or correspondents designated by national official tourism bodies, which is not intended to be distributed, i.e. directories, telephone subscriber lists, hotel lists, Catalogues of fairs, samples of craft products of negligible value, documentation on museums, universities, spas, or other similar institutions.

The Appendix to this Annex is an integral part of this Annex.

On its entry into force, this Annex shall repeal and replace, in accordance with Art. 27 of this Convention, the Additional Protocol to the Convention on Customs Facilities for Tourism, on the Importation of Documents and Tourist Propaganda Material, New York, 4 June 1954 ¹ , in the relations between Contracting Parties which have accepted this Annex and who are Contracting Parties to this Protocol.

For the purposes of this Annex:

(a)

"Goods imported in border traffic" means:

-

Those that border with them in the exercise of their occupation or occupation (craftsmen, doctors, etc.);

-

Personal effects or household items of the border that they import for purposes of repair, processing or processing;

-

Equipment for the operation of land within the border area of the temporary admission territory;

-

Equipment belonging to an official body imported as part of an emergency response (fire, flood, etc.);

(b)

"Frontier zone" means the customs territory adjacent to the land border, the scope of which is delimited by national legislation and whose delimitation is used to distinguish border traffic from other forms of trafficking;

(c)

"Frontier" means persons established or residing in a border area;

(d)

"Border traffic" means imports made by border between two adjacent border areas.

Temporary admission in accordance with Art. 2 of this Convention goods imported into border traffic.

In order to benefit from the facilities granted by this Annex:

(a)

Goods imported into border traffic must belong to a border area of the border area adjacent to the temporary entry;

(b)

Equipment for the operation of land must be used by border residents of the border area adjacent to that of temporary entry who operate land in the border area. This material must be used for the execution of agricultural works or forestry works such as skidding or transport of wood, or fish farming;

(c)

Border traffic in repair, working or processing must be devoid of any commercial character.

1. The temporary admission of goods imported into border traffic is granted without requiring a customs document and without a guarantee constitution.

(2) Each Contracting Party may make the benefit of the temporary admission of goods imported into border traffic conditional on the filing of an inventory of those goods as well as a written undertaking to re-export.

3. The benefit of temporary admission may also be granted on the basis of a simple entry in a register deposited at the customs office.

1. The period for re-exportation of goods imported into border traffic shall be at least twelve months from the date of temporary entry.

2. However, equipment for the operation of land is re-exported after the work has been completed.

For the purposes of this Annex:

(a)

"Goods imported for humanitarian purposes": medical-surgical and laboratory equipment and relief consignments;

(b)

"Relief consignments" means any goods, such as vehicles or other means of transport, blankets, tents, prefabricated houses or other essential goods, dispatched to assist victims of natural disasters or Similar claims.

Temporary admission in accordance with Art. 2 of this Convention goods imported for humanitarian purposes.

In order to benefit from the facilities granted by this Annex:

(a)

Goods imported for humanitarian purposes must belong to a person established outside the temporary admission territory and be sent as a free loan;

(b)

Medical, surgical and laboratory equipment must be provided to hospitals or other health facilities which, in exceptional circumstances, are in urgent need, provided that such equipment is not available In sufficient quantities in the territory of temporary admission;

(c)

Relief consignments shall be consigned to persons authorised by the competent authorities of the territory of temporary admission.

1. As far as possible, an inventory of the goods and a written re-export commitment must be accepted for the medical/surgical and laboratory equipment instead of a customs document and a guarantee.

2. Temporary admission of relief consignments shall be granted without the requirement of a customs document and without a guarantee constitution. However, the customs authorities may require the filing of an inventory relating to the said goods, as well as a written undertaking to re-export.

1. The period of re-exportation of medical/surgical equipment and laboratory equipment shall be fixed taking into account the needs.

2. The period for re-exportation of relief consignments shall be at least twelve months from the date of temporary admission.

For the purposes of this Annex:

(a)

"Means of transport" means any ship (including barges and barges, even carried on board a ship and the hydrofoil), hovercraft, aircraft, motor vehicle (including motor cycles, trailers, semi-trailers and Combinations of vehicles), and rolling stock, as well as spare parts, accessories and normal equipment on board the means of transport, including special equipment for loading, unloading, and Handling and protection of goods;

(b)

"Commercial use" means the routing of persons for consideration or the industrial or commercial transport of the goods, whether or not for consideration;

(c)

"Private use": use by the person concerned exclusively for his personal use, excluding any commercial use;

(d)

"Internal traffic" means the transport of loaded persons or goods loaded in the territory of temporary admission to be landed or unloaded within the territory of the same territory;

(e)

"Normal tanks" means the tanks provided for by the manufacturer on all means of transport of the same type as the means concerned and whose permanent arrangement allows the direct use of a fuel type, for the traction of the means of Transport, if any, for the operation of refrigeration systems and other systems during transport.

Also considered as normal tanks, tanks adapted to means of transport which permit the direct use of other types of fuel, as well as tanks adapted to other systems of which can be fitted the Means of transport.

Temporary admission in accordance with Art. 2 of this Convention:

(a)

Means of transport for commercial or private use;

(b)

Spare parts and equipment imported for use in the repair of a conveyance that is already temporarily imported. Non-re-exported replacement parts and equipment will be subject to import duties and taxes unless they receive one of the destinations provided for in Art. 14 of this Convention.

Regular maintenance and repair of the means of transport that have become necessary during the journey to or within the territory of temporary admission, and which are made during the period of temporary admission, Do not constitute an amendment within the meaning of Art. 1 (a) of this Convention.

1. Fuels and fuels contained in the normal tanks of the means of transport temporarily imported as well as lubricating oils intended for the normal needs of the said means of transport shall be admitted free of duty and Import taxes and without the application of import prohibitions or restrictions.

2. In the case of commercial motor vehicles, however, each Contracting Party has the right to set maximum limits for the quantities of fuels and fuels which may be admitted free of duty and taxes Importation and without application of import prohibitions or restrictions, on its territory in the normal tanks of the temporarily imported motor vehicle.

In order to benefit from the facilities granted by this Annex:

(a)

Means of transport for commercial use must be registered in a territory other than that of temporary admission, on behalf of a person established or residing outside the territory of temporary admission, and shall be imported and used by Persons carrying on business from such territory;

(b)

Private means of transport must be registered in a territory other than that of temporary admission, on behalf of a person established or residing outside the territory of temporary admission, and shall be imported and used by Persons residing in such territory.

The temporary admission of means of transport shall be granted without the requirement of a customs document and without a guarantee constitution.

Notwithstanding the provisions of Art. 5 of this Annex:

(a)

The means of transport for commercial use may be used by third parties, who are duly authorised by the beneficiary of the temporary admission, and who carry on their activity on behalf of the beneficiary, even if they are established or resident in the Temporary entry territory;

(b)

Private means of transport may be used by third parties duly authorised by the beneficiary of temporary admission. Each Contracting Party may accept that a person residing in its territory uses a means of transport for private use, in particular when using it for the account and on the instructions of the beneficiary of the temporary admission.

Each Contracting Party shall have the right to refuse or withdraw the benefit of temporary admission:

(a)

Means of commercial transport that would be used in internal traffic;

(b)

Private means of transport that would be used for commercial use in internal traffic;

(c)

The means of transport that would be rented after their importation, or, if they were rented at the time of importation, to those who would be released or under-leased for a purpose other than immediate re-export.

The re-export of conveyances for commercial use shall take place upon completion of the transport operations for which they were imported.

2. Private-use means of transport may remain in the territory of temporary admission for a period of continuous or non-continuous duration of six months in each twelve-month period.

Each Contracting Party shall have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of:

(a)

Of Art. 2 (a) in respect of temporary admission for commercial use of motor vehicles and rolling stock;

(b)

Of Art. 6 in respect of commercial motor vehicles and means of transport for private use;

(c)

Of Art. 9, para. 2, of this Annex.

Upon its entry into force, this Annex shall repeal and replace, in accordance with Art. 27 of this Convention, the Customs Convention on the Temporary Importation of Private Road Vehicles, New York, 4 June 1954 ¹ , the Customs Convention on the Temporary Importation of Commercial Road Vehicles, Geneva, 18 May 1956 ² , and the Customs Convention on the Temporary Importation for Private Use of Pleasure Craft and Aircraft, Geneva, May 18, 1956 ³ In the relations between the Contracting Parties which have accepted this Annex and which are Contracting Parties to the said Conventions.

For the purposes of this Annex:

(a)

"Animals" means live animals of any species;

(b)

"Frontier zone" means the customs territory adjacent to the land border, the scope of which is delimited by national legislation and whose delimitation is used to distinguish border traffic from other forms of trafficking;

(c)

"Frontier" means persons established or residing in a border area;

(d)

"Border traffic" means imports made by border between two adjacent border areas.

Temporary admission in accordance with Art. 2 of this Convention the animals imported for the purposes listed in the Appendix to this Annex.

In order to benefit from the facilities granted by this Annex:

(a)

The animals must belong to a person established or residing outside the territory of temporary admission;

(b)

Animals imported for the purpose of carrying on land in the temporary entry border area must be imported into the border area adjacent to that of temporary entry.

1. The temporary admission of the animals referred to in Art. 3 (b) of this Annex or of animals imported for transhumance or grazing on land in the border area shall be granted without the requirement of a customs document and without a guarantee constitution.

(2) Each Contracting Party may make the benefit of the temporary admission of the animals referred to in subs. 1 of this Article, the filing of an inventory and a written undertaking to re-export.

(1) Each Contracting Party shall have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of Art. 4, para. 1, of this Annex.

(2) Each Contracting Party shall also have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of paragraphs 12 and 13 of the Appendix to this Annex.

The period for re-exportation of animals shall be at least twelve months from the date of temporary admission.

The Appendix to this Annex is an integral part of this Annex.

For the purposes of this Annex:

(a)

"Goods imported in partial suspension" means the goods mentioned in the other Annexes to this Convention but which do not meet all the conditions which are provided for in order to benefit from the admission procedure Temporary suspension of import duties and taxes, as well as goods not mentioned in the other Annexes to this Convention and which are intended to be used temporarily for purposes such as Production or performance of work;

(b)

"Partial suspension" means the suspension of part of the amount of import duties and taxes that would have been collected if the goods had been put to consumption on the date on which they were placed under the admission procedure Temporary.

The temporary entry in partial suspension in accordance with Art. 2 of this Convention the goods referred to in s. (a) Art. 1 of this Annex.

In order to benefit from the facilities granted by this Annex, goods imported in partial suspension must belong to a person established or residing outside the territory of temporary admission.

Each Contracting Party may establish a list of goods admitted or excluded from the benefit of the temporary admission in partial suspension. The contents of this list shall be notified to the depositary of this Convention.

The amount of import duties and taxes payable under this Annex shall not exceed 5 %, per month or fraction of a month during which the goods have been placed under the temporary suspension procedure In part, the amount of duties and taxes which would have been levied on the said goods if they had been put to consumption on the date on which they were placed under the temporary admission procedure.

The amount of import duties and taxes to be collected shall not, under any circumstances, be greater than that which would have been levied in the event of the consumption of the goods concerned on the date on which they were placed under the Temporary admission.

The collection of the amount of import duties and taxes due under this Annex shall be carried out by the competent authorities when the scheme is discharged.

2. Where, in accordance with Art. 13 of this Convention, the clearance of temporary admission shall be obtained by consumption, the amount of the import duties and taxes which may already be levied in respect of the partial suspension shall be deducted from the amount of the duties And import taxes payable for consumption.

The period of re-exportation of the imported goods in partial suspension shall be fixed in accordance with the provisions of Art. 5 and 6 of this Annex.

Each Contracting Party shall have the right to formulate a reservation, in accordance with the conditions laid down in Art. 29 of this Convention, in respect of Art. 2 of this Annex, with regard to the partial suspension of import duties.