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RS 0.631.21 Amendment protocol of 26 June 1999 to the International Convention of 18 May 1973 for the simplification and harmonisation of customs procedures (with appendices)

Original Language Title: RS 0.631.21 Protocole d’amendement du 26 juin 1999 à la Convention internationale du 18 mai 1973 pour la simplification et l’harmonisation des régimes douaniers (avec appendices)

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0.631.21

Original text

Amending Protocol to the International Convention of 18 May 1973 for the simplification and harmonisation of customs procedures

Conclu in Brussels on 26 June 1999

Approved by the Federal Council on June 7, 2004

Instrument of ratification deposited by Switzerland on 26 June 2004

Entered into force for Switzerland on 3 February 2006

(State on 12 December 2013)

Contracting Parties to the International Convention for the Simplification and Harmonization of Customs regimes (done at Kyoto on 18 May 1973 and entered into force on 25 September 1974) 1 ,

Hereinafter "the Convention",

Established under the auspices of the Customs Cooperation Council,

Hereinafter referred to as "the Council",

Whereas, in order to achieve the objectives of:

-
To eliminate the disparities between customs procedures and customs practices of the Contracting Parties, which may impede international trade and other international trade;
-
To meet the needs of international trade and customs in the facilitation, simplification and harmonization of customs procedures and customs practices;
-
Ensure the establishment of appropriate customs control standards; and
-
To enable customs to cope with major changes in trade and administrative methods and techniques,
The Convention must be amended,

Whereas also the amended Convention:

-
Ensure that the fundamental principles governing this simplification and harmonisation are binding on the Contracting Parties to this Convention;
-
Allow customs to have effective procedures supported by adequate and effective control methods; and
-
Achieve a high degree of simplification and harmonisation of customs procedures and customs practices, which is an essential objective of the Council, and thus make a major contribution to trade facilitation International

Agreed to the following:

Art. 1

The preamble and articles of the Convention shall be amended in accordance with the text set out in Appendix I to this Protocol.

Art. 2

The Annexes to the Convention are replaced by the General Annex set out in Appendix II and the specific Annexes 1 Annex III to this Protocol.


1 The specific annexes are not ratified by Switzerland.

Art. 3

1. Any Contracting Party to the Convention may express its consent to be bound by this Protocol, including Appendices I and II:

(a)
By signing it without reservation of ratification;
(b)
By depositing an instrument of ratification after having signed it subject to ratification; or
(c)
By adhering to it.

2. This Protocol shall be open until 30 June 2000, at the seat of the Council in Brussels, at the signature of the Contracting Parties to the Convention. After that date, it will be open for accession.

(3) This Protocol, including Appendices I and II, shall enter into force three months after forty Contracting Parties have signed the Protocol without reservation of ratification or have deposited their instruments of ratification or accession.

4. After 40 Contracting Parties have expressed their consent to be bound by this Protocol, in accordance with s. 1, a Contracting Party to the Convention accepts amendments to the Convention only by becoming a party to this Protocol. The Protocol shall enter into force in respect of that Contracting Party three months after it has signed it without reservation as to ratification or after it has deposited an instrument of ratification or accession.

Art. 4

A Contracting Party to the Convention may, at the time when it expresses its consent to be bound by this Protocol, accept one or more of the specific Annexes or Chapter Chapters set out in Appendix III and shall inform the Secretary-General of the Board of this acceptance, as well as the recommended practices for which it has reservations.

Art. 5

After the entry into force of this Protocol, the Secretary-General of the Council shall not accept any instrument of ratification or accession to the Convention.

Art. 6

In the relations between the Parties to this Protocol, this Protocol and its Appendices shall replace the Convention.

Art. 7

The Secretary-General of the Council shall be the depositary of this Protocol and shall assume the responsibilities as provided for in Art. 19 as set out in appendix I to this Protocol.

Art. 8

This Protocol shall be open for signature by the Contracting Parties to the Convention, at the seat of the Council in Brussels, as of 26 June 1999.

Art.

In accordance with Art. 102 of the United Nations Charter 1 , this Protocol and its Appendices 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 to that duly authorized have signed this Protocol.

Done at Brussels, on the twenty-six June thousand nine hundred nineteen nineteen, in the English and French languages, the two texts being equally authentic, in a single copy which shall be deposited with the Secretary-General of the Council who shall transmit copies Certified to all entities referred to in s. 1 of the art. As set out in appendix I to this Protocol.

(Suivent signatures)


Appendix I

International Convention for the Simplification and Harmonization of Customs regimes

Chapter I Definitions

Art. 1 Chapter II
Scope and structure

For the purposes of this Convention:

(a)
"Standard" means a provision whose implementation is recognised as necessary in order to achieve harmonisation and simplification of customs procedures and customs practices;
(b)
"Transitional standard" means a standard in the General Annex for which a longer implementation period is granted;
(c)
"Recommended practice" means a provision of a specific Annex recognised as constituting progress towards the harmonisation and simplification of customs and customs procedures and whose widest possible application is Deemed desirable;
(d)
"National law" means the laws, regulations and other measures imposed by a competent authority of a Contracting Party and applicable throughout the territory of the Contracting Party concerned, or the treaties in force by which this Party is linked;
(e)
"General Annex" means the set of provisions applicable to all customs procedures and customs practices covered by this Convention;
(f)
"Specific Annex" means a set of provisions applicable to one or more customs procedures and customs practices covered by this Convention;
(g)
"Guidelines": a set of explanations of the provisions of the General Annex, the specific Annexes and the Chapters thereof, which indicate some of the lines of conduct which may be followed in applying the standards, the transitional standards and the Recommended practices, as well as recommended practices as well as examples of larger recommended facilities;
(h)
"Standing Technical Committee" means the Permanent Technical Committee of the Council;
(ij)
"Council" means the organisation established by the Convention establishing a Customs Co-operation Council 1 , concluded in Brussels on 15 December 1950;
(k)
"Customs or Economic Union" means a Union constituted and composed by States having jurisdiction to adopt its own rules which are binding on those States in the matters covered by this Convention and in order to decide, according to its Internal procedures, to sign or ratify this Convention or to accede to this Convention.

Chapter II
Scope and structure

Scope of the Convention


Art. 2

Each Contracting Party undertakes to promote the simplification and harmonization of customs procedures and, to that end, to comply with the standards, transitional standards and best practices provided for in this Convention Subject to the Annexes to this Convention. However, it is open to any Contracting Party to grant greater facilities than those provided for in the Convention and it is recommended that each Contracting Party grant such facilities to the maximum extent possible.

Art. 3

The provisions of this Convention shall not preclude the application of national law in respect of either prohibitions or restrictions on goods subject to customs control.

Structure of the Convention

Art. 4

1. The Convention includes a Body, a General Annex and Specific Annexes.

2. The General Annex and each specific Annex to this Convention shall consist of Chapters which constitute a subdivision of the Annex and shall comprise:

(a)
Definitions; and
(b)
Standards, some of which are contained in the General Annex, are transitional.

3. Each specific Annex also contains recommended practices.

4. Each Annex shall be accompanied by Guidelines whose texts are not binding on the Contracting Parties.

Art. 5 Chapter III
Management of the Convention

For the purposes of this Convention, the specific Annexes and the Chapters thereof in force in respect of a Contracting Party shall be deemed to be an integral part of the Convention and in respect of that Party Contracting Party, any reference to the Convention shall be considered also to refer to those Annexes and Chapters.

Chapter III
Management of the Convention

Management Committee

Art. 6

1. A Management Committee shall be established to examine the implementation of this Convention and to consider any measures intended to ensure uniform interpretation and application, as well as any proposed amendments.

2. The Contracting Parties shall be members of the Management Committee.

3. The competent authority of any entity under s. 8, meets the requirements for becoming a Contracting Party to this Convention or of any Member of the World Trade Organization, may attend the sessions of the Management Committee as an observer. The status and rights of these observers are defined by a Council Decision. The rights referred to above shall not be exercised before the entry into force of the Decision.

The Management Committee may invite representatives of international, governmental and non-governmental organizations to attend the sessions of the Management Committee as observers.

5. The Management Committee:

(a)
Recommends to Contracting Parties:
(i)
Amendments to the Body of this Convention,
(ii)
The amendments to the General Annex, the specific Annexes and the Chapters thereof, the addition of new Chapters to the General Annex, and
(iii)
The addition of new specific annexes and new Chapters in the specific Annexes;
(b)
May decide to amend the recommended practices or to insert new recommended practices into the specific Annexes or Chapters thereof, in accordance with Art. 16;
(c)
Consider the implementation of the provisions of this Convention in accordance with paragraph (a). 4 of Art. 13;
(d)
Review and update the Directives;
(e)
Shall take into consideration any other matter referred to it in connection with this Convention;
(f)
Informs the Standing Technical Committee and the Council of its decisions.

6. The competent administrations of the Contracting Parties shall communicate to the Secretary-General of the Council the proposals referred to in paras. (a), (b), (c) or (d) of s. 5 of this article and the reasons for it, as well as requests for the inclusion of items on the agenda of the sessions of the Management Committee. The Secretary-General of the Council shall bring the proposed amendments to the knowledge of the competent authorities of the Contracting Parties and the observers referred to in s. 2, 3 and 4 of this article.

The Management Committee shall meet at least once a year. It shall conduct an annual election of its President and Vice-President. The Secretary-General of the Council shall circulate the invitation and the draft agenda to the competent authorities of the Contracting Parties and to the observers referred to in subs. 2, 3 and 4 of this article at least six weeks before the session of the Management Committee.

8. Where a decision cannot be reached by consensus, the matters referred to the Management Committee shall be put to the vote of the Contracting Parties present. Proposals made under paras. (a), (b) or (c) of s. 5 of this Article shall be approved by a two-thirds majority of the votes cast. The Management Committee shall decide on all other matters by a majority of the votes cast.

9. In the case of application of s. 8, para. 5 of this Convention, the customs or economic Unions which are Contracting Parties shall, in the event of a vote, have only a number of votes equal to the total number of votes attributable to their Members who are Contracting Parties.

10. The Management Committee shall adopt a report before the end of its session. This report shall be transmitted to the Council and to the Contracting Parties and observers referred to in s. 2, 3 and 4.

In the absence of specific provisions in this Article, the rules of procedure of the Council shall apply, unless the Management Committee decides otherwise.

Art. 7 Chapter IV
Contracting Party

For the purposes of voting in the Management Committee, a separate vote shall be taken on each specific Annex and on each Chapter of a specific Annex.

(a)
Each Contracting Party is entitled to vote in respect of matters relating to the interpretation, application and amendment of the Body and the General Annex to the Convention.
(b)
With regard to matters relating to a specific Annex or to a Chapter of a specific Annex already in force, only Contracting Parties that have accepted this Annex or Chapter are entitled to vote.
(c)
Each Contracting Party is entitled to vote in respect of the draft new specific Annexes or new Chapters of a specific Annex.

Chapter IV
Contracting Party

Ratification of the Convention

Art. 8

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

(a)
By signing it, without reservation of ratification;
(b)
By depositing an instrument of ratification after having signed it subject to ratification; or
(c)
By adhering to it.

(2) This Convention shall be open until 30 June 1974 at the seat of the Council, in Brussels, for the signature of the Members referred to in para. 1 of this article. After that date, it will be open for accession by these Members.

(3) Any Contracting Party shall specify, at the time of signing or ratifying or acceding to this Convention, the specific Annexes or Chapters thereof that it accepts. It may subsequently notify the depositary that it accepts one or more other specific Annexes or Chapters thereof.

4. Contracting Parties that accept a new specific Annex or a new Chapter of a specific Annex shall notify the depositary in accordance with par. 3 of this article.

5. (a)
Any customs or economic union may, in accordance with the provisions of s. 1, 2 and 3 of this Article, to become a Contracting Party to this Convention. It shall then inform the depositary of its competence in relation to the matters covered by this Convention. It shall also inform the depositary of any substantial change in the scope of its competence.
(b)
The Customs or Economic Unions Contracting Parties to this Convention shall exercise, in respect of matters which fall within their competence, in their own name, the rights and responsibilities which this Convention confers on Members of these Unions which are Contracting Parties to this Convention. In such cases, Members of such Unions shall not be entitled to exercise such rights individually, including the right to vote.
Art.

1. Any Contracting Party ratifying or acceding to this Convention shall be bound by the amendments to this Convention, including the General Annex, which entered into force on the date of the deposit of its instrument of ratification or accession.

(2) Any Contracting Party which accepts a specific Annex or a Chapter of it shall be bound by the amendments to the standards set out in that specific Annex or in that Chapter which entered into force on the date on which it notifies its acceptance The depositary. Any Contracting Party which accepts a specific Annex or a Chapter of it shall be bound by the amendments to the recommended practices contained therein and which have entered into force on the date on which the Contracting Party notifies its Acceptance to the custodian, unless it formulates reserves in accordance with s. 12 of this Convention in respect of one or more of these recommended practices.

Implementation of the Convention

Art. 10

(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. 19 of this Convention, that this territory shall cease to apply the Convention.

Art. 11

For the purposes of the application of this Convention, the customs or economic Unions which are Contracting Parties shall notify the Secretary-General of the Council of the territories which constitute the Customs Union or Economic Union, and these territories shall be Consider as a single territory.

Acceptance of provisions and formulation of reservations

Art. 12

Each Contracting Party shall be bound by the General Annex.

(2) A Contracting Party may accept one or more specific Annexes or accept only one or more Chapters of a specific Annex. A Contracting Party which accepts a specific Annex or one or more Chapters of it shall be bound by all the standards contained therein. A Contracting Party which accepts a specific Annex or one or more Chapters of it shall be bound by the set of best practices contained in that Annex or those Chapters, unless it notifies the depositary at the time Acceptance or later, the recommended practice (s) for which it reserves reservations by indicating the differences between the provisions of its national law and those of the practice or practices Recommended. Any Contracting Party which has made 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.

(3) Each Contracting Party bound by a specific Annex or a Chapter or Chapter thereof shall examine the possibility of waiting reservations to the practices recommended under s. 2, and shall notify the Secretary-General of the Council of the results of that examination at the end of each three-year period beginning on the basis of the entry into force of that Convention for that Contracting Party, specifying the provisions Its national legislation which, in its view, is opposed to the lifting of the reservations.

Implementation of provisions

Art. 13

(1) Each Contracting Party shall implement the standards of the General Annex and of the specific Annexes or Chapters thereof, which it has accepted within 36 months after the entry into force of those Annexes or Chapters Respect.

(2) Each Contracting Party shall implement the transitional standards of the General Annex within 60 months of the entry into force of the General Annex.

3. Each Contracting Party shall implement the recommended practices of the specific Annexes or Chapters thereof, which it has accepted, within 36 months of the entry into force of those specific Annexes or Chapters Unless reserves have been issued in respect of one or more of these recommended practices.

4. A)
Where the period provided for in s. 1 or 2 of this Article may, in practice, be insufficient for a Contracting Party wishing to implement the provisions of the General Annex, that Contracting Party may, before the end of the period referred to in subs. 1 or 2 of this section, request an extension to the Management Committee. At the time of application, the Contracting Party shall indicate the provisions of the General Annex for which an extension of the time limit is requested, specifying the grounds for the request.
(b)
In exceptional circumstances, the Management Committee may decide to grant the requested extension. Any decision of the Management Committee to grant this extension will contain a statement of the exceptional circumstances that led to its decision and this period will in no case exceed one year. On the expiry of the extended period, the Contracting Party shall inform the depositary of the entry into force of the provisions in respect of which the extension has been granted.

Dispute Settlement

Art. 14

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 Contracting Parties concerned before the Management Committee which shall examine it and make recommendations for its settlement.

3. The Contracting Parties concerned may agree in advance to accept the recommendations of the Management Committee and consider them to be binding.

Amendments to the Convention

Art. 15

The text of any amendment recommended to the Contracting Parties by the Management Committee in accordance with paragraph 1. 5 (a) (i) and (ii) of Art. 6 shall be communicated by the Secretary-General of the Council to all Contracting Parties and to Members of the Council which are not Contracting Parties.

2. Amendments to the Body of the Convention shall enter into force in respect of all Contracting Parties twelve months after the deposit of the instruments of acceptance by the Contracting Parties present at the session of the Management Committee During which the amendments were recommended, provided that none of the Contracting Parties objected within a period of twelve months from the date of communication of those amendments.

3. Any amendment recommended to the General Annex, to the specific Annexes and to the Chapters thereof shall be deemed to have been accepted six months after the date of communication of the recommendation for amendment to the Contracting Parties, unless:

(a)
An objection has been raised by a Contracting Party or, in the case of a specific Annex or Chapter, by a Contracting Party bound by that specific Annex or Chapter; or
(b)
A Contracting Party informs the Secretary-General of the Council that, although it intends to accept the recommended amendment, the conditions necessary for such acceptance are not yet fulfilled.

4. As long as a Contracting Party that has addressed the communication under s. 3 (b) of this Article has not notified its acceptance to the Secretary-General of the Council, it may, for a period of 18 months from the expiry of the six-month period provided for in the paragraph. 3 of this article, submit an objection to the recommended amendment.

5. If an objection to the recommended amendment is notified under the conditions laid down in s. 3 (a) or 4 of this Article, the amendment shall be deemed not to have been accepted and shall have no effect.

6. Where a Contracting Party has addressed a communication under s. 3 (b) of this section, the amendment is deemed to be accepted at the earliest of the following two dates:

(a)
The date on which all Contracting Parties that have sent such a communication have notified the Secretary-General of the Council of their acceptance of the recommended amendment, however, that date shall be deferred until the expiry of the six-month period Referred to in s. 3 of this Article if all acceptances have been notified prior to that expiry;
(b)
The expiry date of the 18-month period referred to in s. 4 of this article.

7. Any amendment deemed to be accepted in respect of the General Annex or the specific Annexes and Chapters thereof shall enter into force six months after the date on which it was deemed to have been accepted, or, where the recommended amendment is accompanied by a Time limit for entry into force, after the expiration of that period following the date on which it was deemed to be accepted.

8. The Secretary-General of the Council shall, as soon as possible, notify the Contracting Parties to this Convention of any objection to the recommended amendment formulated in accordance with par. 3 (a) of this Article, as well as any communication addressed in accordance with paragraph 3 (a). 3 (b). It shall subsequently inform the Contracting Parties whether the Contracting Party which has addressed such a communication raises an objection to the recommended amendment or accepts it.

Art. 16

Irrespective of the procedure for amendment provided for in Art. 15 of this Convention, the Management Committee may, in accordance with Art. 6, decide to amend any recommended practice of a specific Annex or Chapter of the Annex or to insert new recommended practices into it. Each Contracting Party shall be invited, by the Secretary-General of the Council, to take part in the deliberations of the Management Committee. The text of any amendment and any recommended new practice thus adopted shall be communicated by the Secretary-General of the Council to the Contracting Parties and to the Members of the Council who are not Contracting Parties to this Convention.

2. Any amendment or addition of recommended new practices which have been the subject of a decision under subs. 1 of this Article shall enter into force six months after the communication has been made by the Secretary-General of the Council. Each Contracting Party bound by a specific Annex or a Chapter of a specific Annex which is the subject of such amendments, additions to the recommended new practices shall be deemed to have accepted these amendments or new practices Recommended unless it formulates reserves under the conditions set out in s. 12 of this Convention.

Duration of accession

Art. 17 Chapter V
Final provisions

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. 18 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 specific Annexes or Chapters thereof, in respect of which any Contracting Party may withdraw its acceptance at any time after the date of its entry into force.

(5) Any Contracting Party withdrawing its acceptance of the General Annex shall be deemed to have denounced the Convention. In this case, the provisions of s. 2 and 3 are also applicable.

Chapter V
Final provisions

Entry into force of the Convention

Art. 18

1. This Convention shall enter into force three months after five of the entities referred to in s. 1 and 5 of Art. 8 above have signed this Convention without reservation of ratification or have deposited their instruments of ratification or accession.

(2) This Convention shall enter into force in respect of any Contracting Party three months after the Contracting Party has become a Contracting Party in accordance with the provisions of Art. 8.

The specific Annexes to this Convention or their Chapters shall enter into force three months after five Contracting Parties have accepted them.

4. After the entry into force of a specific Annex or a Chapter of it in accordance with par. 3 of this Article, this specific Annex or Chapter shall enter into force in respect of any Contracting Party three months after the Contracting Party has notified its acceptance. However, the specific Annexes or Chapters shall enter into force in respect of a Contracting Party only where the Convention enters into force in respect of that Contracting Party.

Depositary of the Convention

Art. 19

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

2. Depositary:

(a)
Receive the original texts of this Convention and ensure its custody;
(b)
Establish certified copies of the original texts of this Convention and communicate them to the Contracting Parties, Members of the Council who are not Contracting Parties and to the Secretary-General of the United Nations;
(c)
Receives all signatures with or without reservation of ratification, ratification or accession to this Convention, receives and maintains custody of all instruments, notifications and communications relating to this Convention;
(d)
Examine whether the signature or any instrument, notification or communication relating to this Convention is in due form and, where appropriate, brings the matter to the attention of the Contracting Party concerned;
(e)
Notify the Contracting Parties, the Members of the Council which are not Contracting Parties and the Secretary-General of the United Nations:
-
The signatures, ratifications, accessions and acceptances of Annexes and Chapters referred to in Art. 8 of this Convention,
-
The new Chapters of the General Annex and the new specific Annexes or the new Chapters thereof, which the Management Committee decides to recommend for inclusion in this Convention,
-
The date on which this Convention, the General Annex and each specific Annex or Chapter thereof enters into force in accordance with Art. 18 of this Convention,
-
Notifications received in accordance with Art. 8, 10, 11, 12 and 13 of this Convention,
-
Withdrawal of the acceptance of the Annexes/Chapters by the Contracting Parties,
-
Denunciations received pursuant to s. 17 of this Convention, and
-
Amendments accepted in accordance with Art. 15 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 Contracting Party shall bring the matter to the attention of the other Contracting Parties And signatories or, as the case may be, the Management Committee or the Council.

Registration and Authentic Texts

Art.

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

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

Done at Kyoto, on 18 May mil nine hundred and seventy-three, in the English and French languages, the two texts being equally authentic, in a single copy which shall be deposited with the Secretary-General of the Council who shall transmit certified copies In accordance with all entities referred to in s. 1 of the art. 8 of this Convention.

(Suivent signatures)



Appendix II

General Annex

Table of Contents

Chapter 1

General Principles

Chapter 2

Definitions

Chapter 3

Customs Clearance Procedures and Other Customs Formalities

Chapter 4

Duties and Taxes

A.

Liquidation, Recovery and Payment of Duties and Taxes

B.

Duty and Tax Deferred Payment

C.

Refund of duties and taxes

Chapter 5

Warranty

Chapter 6

Customs control

Chapter 7

Application of Information Technology

Chapter 8

Customs-third-party relations

Chapter 9

Information and decisions communicated by customs

A.

General information

B.

Specific Information

C.

Decisions

Chapter 10

Use of customs matters

A.

Right of appeal

B.

Forms and grounds of appeal

C.

Review of appeal

Chapter 1 General principles

1.1. Standard

The definitions, standards and transitional standards of this Annex shall apply to customs procedures and customs practices covered by this Annex and, to the extent that they apply, to the regimes and practices covered by the specific Annexes.

1.2. Standard

The conditions to be fulfilled and the customs formalities to be performed for the purposes of the schemes and practices covered by this Annex and the specific Annexes are laid down in the national legislation and are as simple as possible.

1.3. Standard

Customs establishes and formally maintains a consultative relationship with trade in order to strengthen cooperation and facilitate participation, by establishing, in accordance with national provisions and international agreements, The most effective working methods.

Chapter 2 Definitions

For the purposes of the Annexes to this Convention:

F1 ./E21. 1

"Administrative mutual assistance" means the measures taken by a customs administration on behalf of or in cooperation with another customs administration with a view to the correct application of customs legislation and Prevention, research and enforcement of customs offences;

F2 ./E11.

"Customs office" means the administrative unit responsible for carrying out the customs formalities and the premises and other locations approved for that purpose by the competent authorities;

F3 ./E7.

'customs control' means all measures taken by customs to ensure the application of customs legislation;

F4 ./E3.

"Audit control" means the measures by which customs ensures the accuracy and authenticity of the declarations by examining the relevant books, records, accounting systems and commercial data held by the persons concerned;

F5 ./E15

"Due date" means the date on which the payment of duties and taxes is due;

F6 ./E13.

'decision' means the particular act by which customs settle a matter relating to customs legislation;

F7 ./E14.

"Declarant" means any person who makes a declaration of goods or on whose behalf the declaration is made;

F8 ./E19.

"Declaration of goods" means the act in the form prescribed by customs, by which the persons concerned indicate the customs procedure to be assigned to the goods and communicates the elements whose customs require the declaration for the application of that customs procedure. Regime;

F9 ./E5.

"Customs clearance" means the completion of the customs formalities necessary for the placing of goods for consumption, for export or for placing them under another customs procedure;

F10 ./E6.

"Customs" means the administrative services responsible for the application of customs legislation and the collection of duties and taxes and who are also responsible for the application of other laws and regulations relating to the import, export, The movement or storage of the goods;

F11 ./E8.

"Customs duties" means the duties set out in the customs tariff and which are liable to the goods entering or leaving the customs territory;

F12 ./E16.

"Duties and taxes" means import duties and taxes or export duties and taxes, or both;

F13 ./E18.

"Export duties and taxes" means the customs duties and any other duties, taxes or charges levied on the exportation or on the occasion of the exportation of the goods, with the exception of taxation, the amount of which is limited to the Approximate cost of services rendered or collected by customs on behalf of another national authority;

F14 ./E20.

"Import duties and taxes" means the customs duties and any other duties, taxes or charges levied on the importation or on the occasion of the importation of the goods, with the exception of taxation, the amount of which is limited to the Approximate cost of services rendered or collected by customs on behalf of another national authority;

F15 ./E4.

"Examination of the declaration of goods" means the operations carried out by customs to ensure that the declaration of goods is properly established, and that the required supporting documents comply with the prescribed conditions;

F16 ./E9.

"Customs formalities" means all the operations which must be carried out by the persons concerned and by customs in order to comply with customs legislation;

F17 ./E26.

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

F18 ./E10.

"Customs legislation" means all legislative and regulatory requirements concerning the import, export, routing or storage of goods that customs is expressly entrusted with enforcement and regulations Possibly arrested by customs under the powers granted to it by the law;

F19 ./E2.

"Liquidation of duties and taxes": the determination of the amount of duties and taxes to be collected;

F20 ./E24.

"Release" means the act by which customs allows the persons concerned to dispose of the goods which are the subject of customs clearance;

F21 ./E22.

"Omission": the fact for customs not to act or to take within a reasonable period the measures imposed on it by the customs legislation on a matter of which it has been regularly seized;

F22 ./E23.

"Person" means a natural person as well as a legal person, unless the context otherwise provides;

F23 ./E1.

'appeal' means the act by which a person directly concerned who considers himself aggrieved by a decision or omission of customs is entitled to a competent authority;

F24 ./E25.

"Refund" means the total or partial refund of duties and taxes paid on the goods and the remission, total or partial, of duties and taxes in the event that they were not paid;

F25 ./E12.

"Customs territory" means the territory in which the customs legislation of a Contracting Party applies;

F26 ./E27.

"Third party" means any person who, acting on behalf of another person, deals directly with customs in respect of the importation, exportation, routing or storage of the goods;

F27 ./E17.

"Verification of goods" means the operation by which the customs performs the physical examination of the goods in order to ensure that their nature, origin, condition, quantity and value are in accordance with the data of the declaration of Goods.

Chapter 3 Customs Clearance and Other Customs Formalities

Competent Customs Offices

3.1. Standard

Customs means the customs offices in which the goods may be presented or released. It shall determine the competence and establishment of such customs offices and shall fix the days and hours of operation thereof, taking into account, in particular, the requirements of trade.

3.2. Standard

At the request of the person concerned for reasons considered valid by customs, the latter shall perform his duties for the purposes of a customs procedure or customs practice outside the hours of operation fixed by the administration or In a place other than the customs office, to the extent of available resources. The potential fees to be collected by customs are limited to the approximate cost of services rendered.

3.3. Standard

Where customs offices are located at the same crossing point of a common border, the customs administrations concerned shall harmonise the hours of operation and the competence of those offices.

3.4. Transitional Standard

At the crossing points of the common borders, the customs administrations concerned shall, wherever possible, carry out joint controls.

3.5. Transitional Standard

Where customs wishes to establish a new customs office or convert an existing office to a common crossing point, the customs office shall, whenever possible, cooperate with the customs office in order to establish a customs office that is juxtaposed. Facilitate common controls.

The declarant

(a)
Persons who can act as declarant

3.6. Standard

National legislation stipulates the conditions under which a person is entitled to act as a registrant.

3.7. Standard

Any person entitled to dispose of the goods may act as declarant.

(b)
Responsibility of the registrant

3.8. Standard

The notifier shall be responsible to customs for the accuracy of the information provided in the declaration of goods and the payment of duties and taxes.

(c)
Rights of the registrant

3.9. Standard

Before the filing of the declaration of goods and under the conditions laid down by customs, the declarant shall be authorised to:

(a)
Examine the goods, and
(b)
Taking samples.

3.10. Standard

Customs does not require that samples authorized for collection under its control be subject to a separate declaration of goods, provided that such samples are included in the declaration of goods relating to the Lot of goods from which they come.

The declaration of goods

(a)
Form and content of the goods declaration

3.11. Standard

The contents of the declaration of goods shall be determined by customs. Declarations of paper-based goods must comply with the United Nations framework formula.

With regard to the electronic customs clearance procedure, the electronic filing form shall be established in accordance with international standards for the electronic transmission of data, as indicated in the Recommendations of the Customs Cooperation Council on information technology.

3.12. Standard

Customs shall limit its requirements, in respect of the information to be provided in the declaration of goods, to information deemed essential for the liquidation and collection of duties and taxes, The establishment of statistics and the application of customs legislation.

3.13. Standard

The declarant who, for reasons considered valid by customs, does not have all the information necessary to prepare the declaration of goods, is entitled to file a declaration of provisional or incomplete goods, Reserves that it contains the elements deemed necessary by the customs and that the declarant undertakes to complete the declaration of goods within a specified period.

3.14. Standard

The customs registration of a declaration of provisional or incomplete goods does not have the effect of granting the goods a tariff treatment other than that which would have been applied if a declaration of goods established in a manner Complete and accurate had been filed directly.

The release of the goods shall not be deferred provided that any security required has been provided for the recovery of duties and taxes owing.

3.15. Standard

Customs requires the filing of the original declaration of goods and the minimum number of additional copies required.

(b)
Supporting documents to support the declaration of goods

3.16. Standard

In support of the declaration of goods, customs shall require only the documents necessary to enable control of the operation and to ensure that all the requirements relating to the application of customs legislation have been Observed.

3.17. Standard

Where certain supporting documents cannot be presented at the time of the filing of the declaration of goods for reasons considered valid by customs, the latter shall authorise the production of those documents within a specified period.

3.18. Transitional Standard

Customs permits the filing of supporting documents by electronic means.

3.19. Standard

Customs requires a translation of the information on the supporting documents only where necessary to permit the processing of the declaration of goods.

Filing, registration and examination of the declaration of goods

3.20. Standard

Customs permits the filing of the declaration of goods in all designated offices.

3.21. Transitional Standard

Customs allows the filing of the declaration of goods electronically.

3.22. Standard

The declaration of goods must be filed during the hours fixed by customs.

3.23. Standard

Where national legislation provides that the declaration of goods must be filed within a specified period, it shall fix that period so as to enable the declarant to complete the declaration of goods and to obtain the documents Required credentials.

3.24. Standard

At the request of the declarant and for reasons considered valid by customs, the customs authorities shall extend the time limit for the filing of the declaration of goods.

3.25. Standard

The national legislation provides for the conditions for the filing and registration or examination of the declaration of goods and supporting documents before the arrival of the goods.

3.26. Standard

Where the customs cannot record the declaration of goods, it shall indicate to the registrant the reasons for the refusal.

3.27. Standard

Customs allows the registrant to correct the declaration of goods that was filed, provided that, at the time the application was introduced, it did not commence either the examination of the goods declaration or the verification of the goods.

3.28. Transitional Standard

Customs allows the declarant to correct the declaration of goods if he so requests after the commencement of the examination of the declaration of goods, if the reasons given by the declarant are considered valid by customs.

3.29. Transitional Standard

The declarant shall be entitled to withdraw the declaration of goods and request the application of another customs procedure provided that the application is lodged with the customs prior to the granting of the release and the reasons given are Considered valid by customs.

3.30. Standard

The examination of the declaration of goods shall be carried out at the same time as its registration or as soon as possible after it has been registered.

3.31. Standard

Customs shall limit its operations for the examination of the declaration of goods to those it considers necessary to ensure the application of the customs legislation.

Special Procedures for Approved Persons

3.32. Transitional Standard

For authorised persons who fulfil certain criteria laid down by customs, in particular the fact that they have a satisfactory customs history and use an efficient system for the management of their commercial entries, customs Provides:

-
The release of the goods on the basis of the minimum information required to identify the goods and permit the subsequent establishment of the final goods declaration;
-
Customs clearance of the goods at the registrant's premises or at any other place authorized by customs;

And, to the extent possible, other special procedures such as:

-
The filing of a single declaration of goods for all imports or exports for a specified period of time, where such transactions are carried out frequently by the same person;
-
The possibility for authorised persons to liquidate duties and taxes themselves by referring to their own commercial entries, on which the customs shall rely, where appropriate, to ensure compliance with the other requirements Customs;
-
The filing of the declaration of goods by means of a statement in the records of the approved person to be completed at a later date by a declaration of supplementary goods.

Verification of Goods

(a)
Time Limit for Verification of Goods

3.33. Standard

Where the customs decides to submit the goods declared for verification, the verification shall take place as soon as possible after the registration of the declaration of goods.

3.34. Standard

In the planning of commodity audits, priority shall be given to the verification of live animals and perishable goods and other goods whose urgency is accepted by customs.

3.35. Transitional Standard

Where the goods are subject to inspection by other competent authorities and the customs also provide for verification, the latter shall take the necessary measures for a coordinated intervention, and if possible simultaneously, Controls.

(b)
Presence of the declarant during the verification of the goods

3.36. Standard

Customs shall take into consideration the requests of the declarant who wishes to be present or be represented at the time of the verification of the goods. These applications are accepted, except in exceptional circumstances.

3.37. Standard

Where the customs judge deems it useful, the customs officer shall require the declarant to attend or be represented in the verification of the goods in order to provide the customs with the assistance necessary to facilitate such verification.

(c)
Collection of samples by customs

3.38. Standard

Samples are limited to cases where the customs are of the opinion that this is necessary to establish the tariff species or the value of the goods declared or to ensure the application of the other provisions of the legislation National. The quantities of goods that are collected as samples must be kept to a minimum.

Errors

3.39. Standard

Customs does not impose heavy penalties in the event of errors when it is established to its satisfaction that these errors were made in good faith, without any serious intent or gross negligence. When it deems it necessary to avoid any reoffending, it may impose a penalty which, however, must not be too burdensome for the purpose sought.

Release of Goods

3.40. Standard

Release is granted for the goods declared as soon as the customs has completed the verification or has taken the decision not to submit them to an audit, subject to:

-
No violations have been identified;
-
That the import or export permit or other necessary documents have been communicated;
-
That all authorities relating to the plan under consideration have been communicated; and
-
That the duties and taxes have been paid or that the necessary measures have been taken to ensure their recovery.

3.41. Standard

Where customs has the assurance that all clearance formalities will be completed at a later date by the declarant, it shall release the release, provided that the declarant produces a commercial or administrative document acceptable to customs And containing the main data relating to the consignment in question, as well as a guarantee, if any, in order to ensure the recovery of duties and taxes owing.

3.42. Standard

Where the customs decides that the goods require a laboratory analysis of samples, detailed technical documentation or expert opinion, it shall release the goods before they know the results of this Verification, provided that the security required as appropriate has been provided and after ensuring that the goods are not subject to any prohibition or restriction.

3.43. Standard

Where an offence has been found, customs shall release the goods without waiting for the settlement of the administrative or judicial action provided that the goods are not liable to confiscation or liable to be presented as a result of confiscation. That material evidence at a later stage of the proceedings and that the registrant pays the duties and taxes and provides a guarantee for the recovery of any additional duties and taxes owing and any penalty May be liable.

Abandonment or destruction of goods

3.44. Standard

Where goods have not yet been released for consumption or have been placed under another customs procedure and no infringement has been found, the person concerned shall be exempt from the payment of duties and Taxes or must be able to obtain the refund:

-
Where at its request and in accordance with the customs decision, such goods shall be abandoned to the benefit of the Consolidated Revenue Fund or destroyed or treated in such a way as to deprive them of any commercial value under the control of customs. All costs relating thereto shall be borne by the person concerned;
-
Where such goods are destroyed or irreparably lost as a result of accident or force majeure, provided that such destruction or loss is duly established to the satisfaction of the customs;
-
Where a part of the goods is missing for reasons relating to their nature, provided that this deficiency is duly established to the satisfaction of the customs.

The waste and debris, if any, resulting from the destruction, shall be subject, in the case of consumption or export, to the duties and taxes that would be applicable to such waste and scrap if imported or exported in that State.

3.45. Transitional Standard

Where the customs proceeds to the sale of goods which have not been declared within the prescribed period or for which release could not be granted even though no infringement has been identified, the proceeds of the sale, net of duties and Applicable taxes as well as any other charges or charges incurred, shall be given to right holders or, where this is not possible, kept at the disposal of the right holders for a specified period.

Chapter 4 Rights and taxes

A. Liquidation, collection and payment of duties and taxes

4.1. Standard

National legislation defines the conditions under which duties and taxes are payable.

4.2. Standard

The time limit for the liquidation of the duties and taxes payable shall be specified in the national legislation. The liquidation shall be established as soon as possible after the filing of the declaration of goods or from the time when duties and taxes become due.

4.3. Standard

The elements which serve as the basis for the liquidation of duties and taxes and the conditions under which they are to be determined are set out in the national legislation.

4.4. Standard

Rates of duties and taxes are included in official publications.

4.5. Standard

The national legislation provides for the timing of the determination of the rate of duties and taxes.

4.6. Standard

National legislation refers to the methods of payment that may be used for the payment of duties and taxes.

4.7. Standard

National legislation specifies the person (s) responsible for the payment of duties and taxes.

4.8. Standard

The national legislation determines the due date and the place where the payment is to be made.

4.9. Standard

Where the national legislation specifies that the due date may be set after the goods have been released, that date must be at least 10 days after release. There is no interest in the period between the date of release and the due date.

4.10. Standard

National legislation sets the period during which customs may continue to recover duties and taxes that have not been paid by the due date.

4.11. Standard

National legislation determines the rate of late interest and the conditions under which they are applied where duties and taxes have not been paid by the due date.

4.12. Standard

Where duties and taxes have been paid, a receipt shall be furnished to the originator of the payment, unless the payment is otherwise proven.

4.13. Transitional Standard

National legislation sets a minimum value or minimum amount of duties and taxes, or both, below which no duty or tax is levied.

4.14. Standard

Where customs finds that errors made in the preparation of the declaration of goods or on the liquidation of duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes Less than that which is legally payable, it corrects errors and proceeds to recover the outstanding amount. However, where the amount in question is less than the minimum amount prescribed by the national legislation, the customs shall not proceed to its collection or collection.

B. Deferred Payment of Duties and Taxes

4.15. Standard

Where national legislation provides for the deferred payment of duties and taxes, it shall specify the conditions under which the facility is granted.

4.16. Standard

Deferred payment shall be granted, to the extent possible, without requiring interest.

4.17. Standard

The time limit for the deferred payment of duties and taxes shall be at least fourteen days.

C. Refund of duties and taxes

4.18. Standard

Reimbursement shall be granted where it is established that the overtaking of duties and taxes is the result of an error in liquidation.

4.19. Standard

Reimbursement shall be granted for the imported or exported goods recognized, at the time of importation or exportation, that they were defective or, for any other cause, not in accordance with the expected characteristics and Returned to the supplier or other person designated by the supplier, provided that:

-
The goods are re-exported within a reasonable period of time, without having been opened or repaired and not used in the country of import;
-
The goods are re-imported within a reasonable period of time, without having been opened or repaired and not used in the country to which they were exported.

However, the use of the goods does not prohibit the refund where it has been necessary to find out their defects or any other reason for their re-exportation or re-importation.

Rather than being re-exported or re-imported, the goods may, depending on the customs decision, be abandoned to the benefit of the Consolidated Revenue Fund, or destroyed or treated in such a way as to deprive them of any commercial value under customs control. This abandonment or destruction must not result in any costs to the Consolidated Revenue Fund.

4.20. Transitional Standard

Where the customs authority allows goods which were initially declared for a customs procedure with payment of duties and taxes to be placed under another customs procedure, the refund shall be granted for the duties and taxes which constitute Excess consideration of the amount owing under the new plan.

4.21. Standard

The decision on the refund application shall be made and shall be notified in writing to the person concerned as soon as possible, and the overpayment shall be refunded as soon as possible after the The request has been verified.

4.22. Standard

Where it is established by customs that the excess consideration is the result of an error committed by the customs in the liquidation of duties and taxes, the refund shall be made as a matter of priority.

4.23. Standard

Where time limits beyond which refund claims are no longer accepted, these time limits must be sufficient to take account of the particular circumstances of the different cases in which the refund of duties and taxes Is likely to be granted.

4.24. Standard

The refund shall not be granted where the amount in question is less than the minimum amount determined by the national legislation.

Chapter 5 Warranty

5.1. Standard

The national legislation lists the cases in which a guarantee is required and determines the forms in which the guarantee is to be incorporated.

5.2. Standard

Customs determines the amount of the guarantee.

5.3. Standard

Any person required to provide a guarantee must be able to choose one of the proposed forms of guarantee, provided that it is acceptable to customs.

5.4. Standard

Where permitted by national law, customs does not require a guarantee when it is satisfied that the person concerned will fulfil all of his obligations to the customs authorities.

5.5. Standard

Where a guarantee is required to ensure the fulfilment of obligations resulting from a customs procedure, the customs shall accept a comprehensive guarantee, in particular from any declarant who regularly declares goods in various offices of the Customs territory.

5.6. Standard

Where a guarantee is required, the amount of the guarantee is as low as possible and, in respect of the payment of duties and taxes, does not exceed the amount that may be due.

5.7. Standard

Where a guarantee has been established, the discharge of that guarantee shall be granted as soon as possible after the customs has determined that the obligations which required the establishment of the guarantee have been duly complied with.

Chapter 6 Customs control

6.1. Standard

All goods, including means of transport, which are introduced into or leave the customs territory, are subject to customs control, whether or not they are liable to duties and taxes.

6.2. Standard

Customs controls shall be limited to the minimum necessary to ensure the application of customs legislation.

6.3. Standard

For the purposes of customs controls, customs use risk management.

6.4. Standard

Customs uses the risk analysis to identify persons and goods to be examined, including means of transport, and the scope of this audit.

6.5. Standard

Customs is adopting, in support of risk management, a strategy to measure the enforcement of the legislation.

6.6. Standard

Customs control systems include audit controls.

6.7. Standard

Customs seeks to cooperate with other customs administrations and to conclude mutual administrative assistance agreements to improve customs controls.

6.8. Standard

Customs is seeking to cooperate with trade and to conclude Memoranda of Understanding to improve customs controls.

6.9. Transitional Standard

Customs, as far as possible, uses information technology and e-commerce to improve customs controls.

6.10. Standard

Customs shall assess the commercial systems of undertakings which have an impact on customs operations in order to ensure that they comply with the customs requirements.

Chapter 7 Application of Information Technology

7.1 Standard

Customs uses information technology in support of customs operations where it is efficient and cost-effective for both customs and trade. Customs shall lay down the conditions of application.

7.2. Standard

When customs adopt computer systems, they use the relevant internationally accepted standards.

7.3. Standard

Information technology is adopted in consultation with all parties directly interested, to the extent possible.

7.4. Standard

Any new or revised national legislation provides:

-
Electronic commerce methods as an alternative to paper-based documents;
-
Electronic authentication methods and paper-based authentication methods;
-
The right of customs to hold information for its own purposes and, where appropriate, to exchange such information with other customs administrations and any other approved party in accordance with the requirements of the law by means of Electronic commerce techniques.

Chapter 8 Relations between customs and third parties

8.1. Standard

Interested persons have the right to deal with customs, either directly or through a third party whom they designate to act on their behalf.

8.2. Standard

The national legislation specifies the conditions under which a person may act on behalf of another person in the latter's relations with customs and, in particular, lays down the responsibilities of third parties to customs for that purpose. Which is duties and taxes and possible irregularities.

8.3. Standard

The customs operations which the person concerned chooses to carry out on his own account shall not be treated less favourably, and shall not be subject to more stringent conditions than the operations which are carried out by a Third parties on behalf of the person concerned.

8.4. Standard

Any person designated as a third party shall have the same rights in dealings with customs as the person who has designated it.

8.5. Standard

Customs provides for the participation of third parties in the formal consultations it has with trade.

8.6. Standard

Customs shall specify the circumstances in which it is not prepared to deal with a third party.

8.7. Standard

Customs shall notify the third party in writing of any decision not to deal with it.

Chapter 9 Information and Decisions communicated by Customs

A. General Information

9.1. Standard

Customs shall ensure that all interested persons are able to obtain, without difficulty, all relevant information of general application concerning customs legislation.

9.2. Standard

Where information already released is to be amended as a result of amendments to the customs legislation or administrative provisions or requirements, the customs shall bring the new information to the attention of the public in Sufficient time before their entry into force so that interested persons can take account of them, except where their early publication is not permitted.

9.3. Transitional Standard

Customs uses information technology to improve the flow of information.

B. Specific Information

9.4. Standard

At the request of the person concerned, customs shall provide, as quickly and as accurately as possible, information relating to the specific points raised by that person and concerning customs legislation.

9.5. Standard

Customs not only provides the information specifically requested, but also any other relevant information it deems appropriate to bring to the attention of the person concerned.

9.6. Standard

Where customs provides information, it shall not disclose any information of a private or confidential nature affecting customs or third parties, unless such disclosure is required or permitted by law National.

9.7. Standard

Where customs are unable to provide information free of charge, the remuneration required is limited to the approximate cost of the services rendered.

C. Decisions

9.8. Standard

At the written request of the person concerned, the customs shall communicate its decision in writing, within the time limits laid down in the national legislation. Where this decision is unfavourable to the person concerned, he shall be informed of the reasons for that decision and of the possibility of bringing an action.

9.9. Standard

Customs shall provide binding information at the request of interested persons, provided that it has all the information it deems necessary.

Chapter 10 Use of customs matters

A. Right of appeal

10.1. Standard

The national legislation provides for a right of appeal in customs matters.

10.2. Standard

Any person directly affected by a decision or omission of customs has a right of appeal.

10.3. Standard

The person directly concerned by a decision or omission of customs shall be informed, after the customs application has been requested, of the reasons for that decision or omission within the time limits laid down in the national legislation. It may then decide whether or not to bring an action.

10.4. Standard

National legislation provides for the right to make a first appeal to customs.

10.5. Standard

Where an appeal brought before customs is rejected, the applicant has the right to bring in a new application before an independent authority of the customs administration.

10.6. Standard

In the final instance, the applicant has a right of appeal before a judicial authority.

B. Form and grounds of appeal

10.7. Standard

The appeal shall be brought in writing; it shall be reasoned.

10.8. Standard

A period of appeal against a customs decision is fixed and that period must be sufficient to enable the applicant to study the contested decision and to prepare the appeal.

10.9. Standard

Where an appeal is lodged with customs, it does not require that the evidence be filed at the time of the lodging of the appeal, but it shall, where appropriate, grant a reasonable period of time to that effect.

C. Review of the appeal

10.10 Standard

The customs shall decide on the appeal and shall notify the applicant in writing of its decision as soon as possible.

10.11. Standard

Where an appeal to customs is rejected, the latter shall also notify the applicant, in writing, of the reasons for the decision, and inform him of his right to bring a new appeal before an administrative authority Or independent, by specifying, where appropriate, the period before the expiry of which this new appeal must be brought.

10.12. Standard

Where the right of appeal has been granted, the customs shall comply with its decision or the judgment of the independent or judicial authorities as soon as possible, except when it makes an appeal against that judgment itself.


1 Numbering of the expression in alphabetical order of the original English and French versions.


Status December 12, 2013

Appendix III 1

Specific Appendices

Table of Contents

Annex A

Arrival of goods on let territory douaner

Chapter 1

Customs formalities prior to the filing of the declaration of goods

Chapter 2

Temporary Deposit of Goods

Annex B

Importing

Chapter 1

Consumption Release

Chapter 2

Re-Import as State

Chapter 3

Duty-free Admission and Taxes on Importation

Annex C

Exporting

Chapter 1

Exporting on a definitive basis

Annex D

Customs warehouses and free zones

Chapter 1

Customs Warehouses

Chapter 2

Free zones

Annex E

Transit

Chapter 1

Customs transit

Annex F

Transformation

Chapter 2

Passive development

Chapter 3

Drawback

Annex G

Temporary Admission

Chapter 1

Temporary Admission

Annex J

Special Procedures

Chapter 1

Travellers

Chapter 2

Postal traffic

Chapter 5

Standby Shipments

Annex K

Origin

Chapter 1

Rules of origin

Chapter 2

Documentary evidence of origin

Chapter 3

Control of Documentary Evidence of Origin


1 In force for Switzerland since 8 Dec. 2008 ( RO 2009 1195 ).


Status December 12, 2013

Specific Appendix A

Arrival of goods on customs territory

Chapter 1 Customs formalities prior to the filing of the declaration of goods

Definitions

For the purposes of this Chapter,

F1 ./E1.

"Declaration of loading" means the information transmitted before or at the time of arrival or departure of a means of transport for commercial use, which contains the data required by the customs in respect of the loading introduced on the Customs territory or leaving the customs territory;

F2 ./E3.

"Customs formalities prior to the filing of the declaration of goods" means all the transactions to be carried out by the person concerned and by customs since the introduction of the goods into the customs territory until such time as they Are placed under a customs procedure;

F3 ./E2.

"Carrier" means the person who actually transports the goods or who has the command or responsibility of the conveyance.

Principles

1.1 Standard

Customs formalities prior to the filing of the declaration of goods shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

1.2 Recommended Practice

Customs formalities prior to the filing of the declaration of goods should be applied irrespective of the country of origin or origin of the goods.

Introduction of goods in the customs territory

(a) Places of introduction of the goods in the customs territory

1.3 Standard

National legislation designates places for the introduction of goods in the customs territory. Customs shall designate the routes to be followed for the carriage of the goods directly to the customs office or at any other place designated by it, only where it considers it necessary for the purposes of the control. In order to determine these places and routes, account shall be taken, in particular, of the requirements of trade.

This standard does not apply to goods carried by ships or aeroplanes which use the customs territory without stopovers in a port or airport in the customs territory.

(b) Obligations of the carrier

1.4 Standard

Customs entruss the carrier with the responsibility of ensuring that all goods are included in the cargo declaration or are brought to the attention of customs in any other manner.

1.5 Standard

The introduction of goods in the customs territory shall include for the carrier the obligation to drive them directly, by borrowing, where appropriate, the routes determined, and without delay, to a customs office or to another designated place By customs, without breaking customs seals and without changing the nature or packaging of the goods.

This standard does not apply to goods carried by ships or aeroplanes which use the customs territory without stopovers in a port or airport in the customs territory.

1.6 Standard

Where the transport of the goods from the place of entry to the customs territory at the customs office or at another designated place is interrupted by accident or force majeure, the carrier shall be obliged to take all the Reasonable measures to prevent the movement of goods under unauthorised conditions and to inform the customs authorities or other competent authorities of the nature of the accident or of the other circumstances which have interrupted Transportation.

Introduction of Goods to Customs

(a) Documentation

1.7 Recommended practice

Where the customs office to which the goods are to be presented is not situated at the place of entry of the goods in the customs territory, customs should require the documents to be deposited with the customs of that place only Where it considers it necessary for the purposes of the controls.

1.8 Standard

Where customs requires a document for the presentation of the goods to customs, it accepts that this document does not contain any information other than those necessary to identify the goods and the means of transport.

1.9 Recommended Practice

Customs should limit the information required to those contained in the carrier's usual documents and should, in this regard, rely on the requirements of the relevant international transport agreements.

1.10 Recommended Practice

Customs should normally accept the loading declaration as the only document required for the presentation of the goods.

1.11 Recommended practice

The customs office responsible for accepting the documents required for the presentation of the goods should also be entitled to accept the declaration of goods.

1.12 Recommended practice

Where documents submitted to customs are drawn up in a language whose use is not permitted for that purpose or in a language which is not a language of the country in which the goods are introduced, customs should not always Require a translation of the references in these documents.

(b) Arrive outside service hours

1.13 Standard

The customs shall specify the provisions to be made by the carrier, in the case of arrival at the customs office outside the hours of service, to prevent the movement of the goods in unauthorised conditions on the customs territory.

1.14 Recommended practice

At the request of the carrier, and for reasons considered valid by customs, it should, as far as possible, permit customs formalities prior to the filing of the declaration of goods to be completed outside the Hours of operation fixed by the customs administration.

Unloading

(a) Unloading sites

1.15 Standard

The national legislation determines where the unloading is permitted.

1.16 Recommended practice

At the request of the person concerned, and for reasons considered valid by customs, it should allow the unloading to be carried out outside the premises authorised for that purpose.

(b) Commencement of unloading

1.17 Standard

The beginning of unloading shall be permitted as soon as possible after the arrival of the means of transport at the place of unloading.

1.18 Recommended practice

At the request of the person concerned, and for reasons considered valid by customs, the customs authorities should, as far as possible, authorise the discharge outside the hours of operation fixed by the customs administration.

Fees

1.19 Standard

The fees to be collected by customs in respect of:

-
Completion of formalities prior to the filing of the declaration of goods outside the hours of operation fixed by customs;
-
The unloading of goods outside the premises authorized for that purpose; or
-
The unloading of goods outside the hours of operation fixed by customs;

Are limited to the approximate cost of services rendered.

Chapter 2 Temporary Deposit of Goods

Definitions

For the purposes of this Chapter,

F1 ./E1.

"Declaration of loading" means the information transmitted before or at the time of arrival or departure of a means of transport for commercial use, which contains the data required by the customs in respect of the loading introduced on the Customs territory or leaving the customs territory;

F2 ./E2.

"Temporary storage of goods" means the temporary storage of goods under customs control, in premises and locations fenced or not, designated by customs (hereinafter referred to as temporary deposits), pending the filing of the Declaration of goods.

Principles

2.1 Standard

The temporary deposit of goods shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

2.2 Standard

Customs authorizes the creation of temporary deposits of goods where it deems it necessary to meet the needs of the trade.

2.3 Recommended Practice

Temporary deposits should be allowed for all goods, regardless of quantity, country of origin or country of origin. However, goods that are dangerous or are likely to alter other goods or require special facilities, should be allowed only in temporary deposits specially equipped and designated by the Competent authorities to receive them.

E. Documentation

2.4 Standard

The only document to be required to place the goods in temporary storage is the descriptive document used when they are presented to customs.

2.5 Recommended Practice

Customs should accept the declaration of loading or other commercial document as the only document required to place the goods in temporary storage, provided that all the goods mentioned on this cargo declaration or That other commercial document is placed on a temporary basis.

Management of temporary deposits

2.6 Standard

The requirements for the construction, development and management of temporary deposits, the provisions applicable to the storage of goods and the keeping of inventories and accounting, and the conditions under which The customs control shall be fixed by customs.

Authorized operations

2.7 Standard

The operations normally required to retain the goods placed on temporary storage are authorised by customs for reasons considered valid by the latter.

2.8 Recommended Practice

Goods placed in temporary storage should be able, for reasons considered valid by customs, to be the subject of the usual operations to facilitate their removal from the temporary deposit and their subsequent routing.

Duration of stay in temporary storage

2.9 Standard

Where national legislation provides for a time limit for temporary filing, this period must be sufficient to allow the importer to carry out the formalities necessary for the placing of the goods under another customs procedure.

2.10 Recommended Practice

At the request of the person concerned, and for reasons considered valid by customs, the customs authorities should extend the original deadline.

Damaged or damaged goods

2.11 Recommended Practice

Goods that are damaged, damaged or damaged as a result of accident or force majeure prior to the release of the temporary deposit, should be able to be released as if they had been imported in the condition in which they are located, provided that The facts are duly established to the satisfaction of the customs.

Temporary Depot Output

2.12 Standard

Any person entitled to dispose of the goods may withdraw them from the temporary deposit, provided that the conditions and formalities applicable in each case are complied with.

2.13 Standard

The national legislation establishes the procedure to be followed in cases where the goods are not withdrawn from the temporary deposit within the prescribed time limit.


Status December 12, 2013

Specific Appendix B

Importing

Chapter 1 Consumption

Definitions

For the purposes of this Chapter,

F1 ./E2.

"Goods in free movement" means goods for which it may be available without restrictions from the point of view of customs;

F2 ./1.

"Consumption" means the customs procedure which enables imported goods to be released into the customs territory in the course of the payment of the import duties and taxes which may be payable and the performance of the goods. All necessary customs formalities.

Principle

1.1 Standard

Consumption shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

E. Documentation

1.2 Recommended Practice

The national legislation should provide that the goods may be declared in a form other than the declaration of standard model goods, provided that it contains the required data relating to goods intended for Be used for consumption.

Chapter 2 Re-importing as Status

Definitions

For the purposes of this Chapter,

F1 ./E4.

"Goods in free movement" means goods for which it may be available without restrictions from the point of view of customs;

F2 ./E3.

"Goods exported with return reservation" means goods which are designated by the declarant as having to be re-imported and in respect of which identification measures may be taken by customs in order to facilitate their Re-importation into the state;

F3 ./1.

"Consumption" means the customs procedure which enables imported goods to be released into the customs territory in the course of the payment of the import duties and taxes which may be payable and the performance of the goods. All necessary customs formalities;

F4 ./E5.

"Re-importation into the state" means the customs procedure which permits the consumption, free of import duties and taxes, of goods which have been exported, provided that they have not undergone any processing abroad, And provided that all amounts owing as a result of a refund, remission or suspension of duties and taxes or any subsidies or other amounts granted on the occasion of export are paid. Goods that qualify for re-importation may be goods that were in free circulation or were countervailable;

F5 ./E2.

"Countervailing products" means the products resulting from the processing, processing or repair of the goods for which the use of the inward processing regime has been authorised.

Principle

2.1 Standard

Re-importation in the State shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Scope of application

2.2 Standard

Re-import is granted even if only a portion of the exported goods is re-imported.

2.3 Standard

When the circumstances warrant, the re-importation is granted even if the goods are re-imported by a person other than the person who exported them.

2.4 Standard

The re-importation is not refused on the grounds that the goods were used, damaged or deteriorated during their stay abroad.

2.5 Standard

The re-importation shall not be refused on the ground that the goods have been subjected during their stay abroad, of the operations necessary to maintain them in good condition of conservation or maintenance, provided that their value does not Has not become, as a result of these transactions, greater than the one they had at the time of their exportation.

2.6 Standard

The re-importation is not reserved for goods that are imported directly from abroad, but it is also granted to goods already placed under another customs procedure.

2.7 Standard

Re-importation into the state is not refused on the basis that the goods were exported without a return reservation.

Time to re-import as state

2.8 Standard

Where a time limit is set, beyond which the re-importation into the state is no longer likely to be granted, this period must be sufficient to take account of the particular circumstances of each case.

Competent Customs Offices

2.9 Standard

Customs requires the submission of re-imported goods to the same customs office as the one by which they were exported only when this presentation is likely to facilitate re-importation.

Declaring Goods

2.10 Standard

No written declaration of goods shall be required for the re-importation into the state of packagings, containers, pallets and conveyances for commercial use which are in use for the international transport of Goods, provided that it is established to the satisfaction of the customs, that the packaging, containers, pallets and means of transport for commercial use were in free circulation at the time of exportation.

Goods exported with return reservation

2.11 Standard

Customs shall, at the request of the declarant, allow the goods to be exported with a return reservation and shall take the necessary measures to facilitate their re-importation into the state.

2.12 Standard

The customs shall determine the conditions to be fulfilled for the purpose of identifying the goods exported with the return reservation. To this end, it takes account of the nature of the goods and the importance of the interests at stake.

2.13 Recommended practice

Goods exported with a return reservation should benefit from the suspension of any applicable export duties and taxes.

2.14 Standard

At the request of the person concerned, the customs shall permit the export with a return reservation to be converted into a definitive export, provided that the conditions and formalities applicable in that case are satisfied.

2.15 Recommended practice

Where the same good is intended to be frequently exported with a return reservation and re-imported as it is, the customs should allow, at the request of the declarant, that the declaration of export with a return reservation that is filed at the time of The first export is made valid to cover subsequent re-imports and exports of the goods for a specified period of time.

Chapter 3 Duty-free Admission and Taxes on Importation

Definitions

For the purposes of this Chapter,

F1 ./E2.

"Duty-free entry of duties and taxes on importation" means the placing on the consumption of goods in relief of import duties and taxes, irrespective of their normal tariff classification or the amount of duties and taxes thereof Are normally liable, provided that they are imported under specified conditions and for a specified purpose;

F2 ./1.

"Consumption" means the customs procedure which enables imported goods to be released into the customs territory in the course of the payment of the import duties and taxes which may be payable and the performance of the goods. All necessary customs formalities.

Principle

3.1 Standard

The duty-free entry of duties and taxes on the importation of goods intended for consumption shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Scope of application

3.2 Standard

The national legislation lists the cases in which duty-free entry for import duties and taxes is granted.

3.3 Standard

The duty-free entry of import duties and taxes is not limited to goods imported directly from abroad, but is also permitted for goods already placed under another customs procedure.

3.4 Recommended Practice

The duty-free entry of import duties and taxes should be granted irrespective of the country of origin or origin of the goods, except where international instruments provide for a reciprocity clause.

3.5 Standard

The national legislation lists the cases in which duty-free entry for import duties and taxes is subject to prior authorisation and designates the authorities authorised to grant such authorisation. These cases are as few as possible.

3.6 Recommended Practice

Contracting Parties should grant duty-free entry of import duties and taxes to the goods referred to in the international instruments, subject to the conditions set out therein, and should carefully consider the The possibility of acceding to these international instruments.

3.7 Recommended Practice

The duty-free entry of import duties and taxes, without prohibition or restriction of economic character, should be granted to the following goods, under the conditions indicated and subject to compliance with any other requirements To this end by national legislation:

(a)
Therapeutic substances of human origin and reagents for the determination of blood and tissue groups, where they are intended for organisms or laboratories approved by the competent authorities;
(b)
Samples without commercial value that are considered by customs to be of negligible value and are used only to search for orders for goods of the kind they represent;
(c)
Movable property, excluding equipment of an industrial, commercial or agricultural nature, for the personal or professional use of a person or members of his or her family, who are brought into the country at the same time as that person or Other time for the purpose of transferring the residence to that country;
(d)
Property collected by an estate by a person who, on the date of death of the deceased, has his or her principal residence in the country of importation, provided that such property has been appropriated for the personal use of the deceased;
(e)
Personal gifts, excluding alcohol, alcoholic beverages and tobacco, the value of which does not exceed a total value set by national legislation on the basis of retail prices;
(f)
Goods such as foodstuffs, medicines, clothing and blankets which are gifts to authorised charitable or philanthropic organizations and which are intended to be distributed free of charge by such organizations or Their control to persons in need;
(g)
Awards given to persons residing in the country of importation, subject to the filing of the supporting documentation deemed necessary by customs;
(h)
Material intended for the construction, maintenance or decoration of military cemeteries; coffins, funerary urns and funerary ornaments imported by organisations approved by the competent authorities;
(ij)
Documents, forms, publications, reports and other items without commercial value designated by national legislation;
(k)
Religious objects used in worship; and
(l)
Imported products for testing, provided that the quantities do not exceed those strictly necessary for testing and that the products are fully consumed during testing or that the products not consumed are re-exported Or treaties, under the control of customs, so as to deprive them of any commercial value.

Status December 12, 2013

Specific Appendix C

Exporting

Chapter 1 Final Export

Definition

For the purposes of this Chapter,

F1 ./E1.

"Final export" means the customs procedure applicable to goods in free movement which leave the customs territory and are intended to remain permanently outside the customs territory.

Principle

1.1 Standard

The final export shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

E. Documentation

1.2 Recommended Practice

Domestic legislation should provide that goods may be declared in a form other than the declaration of standard model goods, provided that it contains the required data relating to the goods to be exported to Final title.

Proof of arrival at destination

1.3 Standard

Customs does not systematically require proof of arrival of goods in foreign countries.


Status December 12, 2013

Specific Appendix D

Customs warehouses and free zones

Chapter 1 Customs Warehouses

Definition

For the purposes of this Chapter,

F1 ./E1.

"Customs warehousing procedure" means the customs procedure under which the imported goods are stored under customs control at a place designated for that purpose (customs bonded warehouse) without payment of import duties and taxes.

Principle

1.1 Standard

The customs warehousing procedure shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Customs Warehousing Categories

1.2 Standard

The national legislation provides for customs warehouses open to any person who has the right to dispose of the goods (public customs warehouses).

1.3 Standard

The national legislation provides for customs warehouses reserved for the exclusive use of certain specified persons (private customs warehouses) where the special needs of trade justify it.

Establishment, management and control

1.4 Standard

The customs shall lay down the requirements for the establishment, design and management of customs warehouses and the measures taken for the control of customs.

Measures taken in respect of the storage of goods in customs warehouses, inventory and accounts shall be subject to the approval of customs.

Admission of goods

1.5 Recommended Practice

Should be admitted to public customs warehouses, goods imported from any species, subject to import duties and taxes or subject to prohibitions or restrictions other than those:

-
Based on considerations of morality or public order, public safety, health or public health or on veterinary or phytosanitary considerations, or
-
Relating to the protection of patents, trademarks and copyright and reproduction rights,

Regardless of the quantity or country of origin, origin or destination.

Goods that are hazardous, are likely to alter other goods or require special facilities should only be allowed in custom bonded warehouses to receive them.

1.6 Standard

Customs refers to the classes of goods that can be admitted into a private bonded warehouse.

1.7 Recommended practice

Goods which, as a result of their exportation, are entitled to the refund of duties and taxes on importation, may be admitted to customs bonded warehouse for the immediate benefit of that refund, provided that they are intended for Be exported later.

1.8 Recommended Practice

Goods which have been placed under the temporary admission procedure may be admitted to customs bonded warehouses, suspended or discharged, for further export or to any other permitted destination.

1.9 Recommended Practice

Where they are intended for export, goods which are liable to or have incurred internal duties or taxes may be admitted to customs bonded warehouses in order to obtain the exemption or refund of those duties and taxes Internal, provided that these goods are intended for export at a later date.

Authorized operations

1.10 Standard

Any person entitled to dispose of the goods in storage shall be authorized, for reasons deemed valid by customs:

(a)
To examine them;
(b)
To collect samples for payment, if any, of import duties and taxes;
(c)
To carry out the necessary operations to ensure its conservation; and
(d)
To carry out any other normal handling necessary to improve their presentation or market quality or to package them for transport, such as the division or meeting of packages, the assortment and the classification of the goods, the Packaging change.

Length of stay

1.11 Standard

Customs determines the maximum storage time for trade purposes and, in the case of non-perishable goods, does not set a time limit of less than one year.

Assignment

1.12 Standard

The goods in storage must be capable of being transferred.

Derivation of goods

1.13 Standard

Goods that are damaged or damaged as a result of an accident or force majeure while they are under the customs bonded warehouse must be able to be reported for consumption as if they had been imported into The condition in which they are located, provided that the deterioration or damage is duly established to the satisfaction of the customs.

Removal of Goods

1.14 Standard

Any person entitled to dispose of the goods is entitled to remove them from the customs bonded warehouse in whole or in part, to transfer them to another customs warehouse or to place them under another customs procedure, provided that it is Satisfies the conditions and formalities applicable in each of these cases.

1.15 Standard

The national legislation lays down the procedure to be followed in cases where the goods are not removed from the customs warehouse within the prescribed period.

Closing a Customs Bonded Warehouse

1.16 Standard

In the event of the closure of a customs warehouse, the persons concerned must have sufficient time to transfer their goods to another customs warehouse or place them under another customs procedure, provided that it is satisfied The conditions and formalities applicable in each of these cases.

Chapter 2 Free zones

Definition

For the purposes of this Chapter,

F1 ./E1.

"Free zone" means a part of the territory of a Contracting Party in which the goods introduced therein are generally considered not to be in the customs territory in the light of import duties and taxes.

Principle

2.1 Standard

The customs requirements applicable to free zones shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Establishment and Control

2.2 Standard

The national legislation specifies the conditions under which free zones may be created; it determines the categories of goods likely to be admitted and specifies the nature of the operations to which the goods may Be submitted while in free zone.

2.3 Standard

Customs shall set out the conditions for the exercise of customs control, including the requirements for the design, construction and development of free zones.

2.4 Standard

Customs shall have the right to carry out at any time control of the goods held in a free zone.

Admission of goods

2.5 Standard

The admission of goods in a free zone is permitted not only for goods which are introduced directly from abroad but also for goods originating in the customs territory of the Contracting Party Concerned.

2.6 Recommended Practice

Admission to a free zone of goods from abroad shall not be refused for the reason that the goods to be introduced are subject to prohibitions or restrictions other than those:

-
Based on considerations of morality or public order, public safety, health or public health or on veterinary or phytosanitary considerations, or
-
Relating to the protection of patents, trademarks, and copyright and reproduction rights,

Regardless of country of origin, source or destination.

Goods that are dangerous, are likely to alter other goods or require special facilities should be allowed only in specially equipped free zones to receive them.

2.7 Standard

Eligible goods in a free zone which, by virtue of their exportation, benefit from the exemption or refund of duties and taxes on importation, shall be entitled to such relief or refund immediately after they have Have been introduced into the free zone.

2.8 Standard

Eligible goods in a free zone that, because of their exportation, benefit from the exemption or refund of internal duties or taxes, are entitled to this exemption or refund after they have been Introduced into the free zone.

2.9 Recommended practice

Customs should not require a declaration of goods for goods entered into a free zone directly from abroad, if the necessary information already appears on the documents accompanying the goods.

Warranty

2.10 Recommended Practice

Customs should not require a guarantee for the admission of goods into a free zone.

Authorized operations

2.11 Standard

Goods allowed in a free zone shall be capable of being the subject of operations necessary to ensure that they are kept and manipulated in a way that is intended to improve their presentation or market quality or to make them conditional on them. Transportation, such as the division or meeting of packages, the assortment and classification of the goods, the change in packaging.

2.12 Standard

Where the competent authorities agree that development or processing operations are to be carried out in a free zone, they shall expressly indicate to which operations the goods may be submitted, in terms of In detail, or by combining these two possibilities, in a regulation applicable over the full extent of the free zone or in the authorisation issued to the undertaking carrying out those operations.

Goods consumed within the free zone

2.13 Standard

The national legislation lists the cases in which goods that are consumed within free zones may be admitted free of duty and taxes and lays down the conditions which must be met in order to benefit from this Franchise.

Length of stay

2.14 Standard

Except in exceptional circumstances, the length of stay of goods in a free zone is not limited.

Assignments

2.15 Standard

Goods allowed in a free zone must be allowed to be transferred.

Removal of Goods

2.16 Standard

All or part of the goods admitted or produced in a free zone must be able to be withdrawn and transferred to another free zone or placed under a customs procedure, provided that the conditions and formalities are met Applicable in each of these cases.

2.17 Standard

At the exit of a free zone, only the declaration of goods normally required to place the said goods under the customs procedure assigned to them is required.

2.18 Recommended practice

Where a document is to be presented to customs for goods which, at the exit of a free zone, are sent directly to the foreign destination, customs should not require more information than those already on the border. Documents accompanying the said goods.

Liquidation of Duties and Taxes

2.19 Standard

The national legislation sets the time to consider in determining the value and quantity of goods which may be put to consumption at the exit of a free zone, as well as the rates of import duties and taxes or Internal duties and taxes, as the case may be, applicable to them .

2.20 Standard

The national legislation specifies the rules to be applied in determining the amount of import duties and taxes or internal duties and taxes, as the case may be, applicable to goods put to consumption after having undergone various treatments Or developmental operations in a free zone.

Closing a free zone

2.21 Standard

In the event of the closure of a free zone, interested persons must have sufficient time to transfer their goods to another free zone or place them under a customs procedure, provided that the conditions are met And formalities applicable in each of these cases.


Status December 12, 2013

Specific Appendix E

Transit

Chapter 1 Customs transit

Definitions

For the purposes of this Chapter,

F1 ./E3.

"Control office" means the customs office to which one or more "authorised consignors" or "authorised consignees" are attached and exercising a particular control function for all customs transit operations;

F2 ./E6.

"Office of departure" means any customs office where a customs transit operation begins;

F3 ./E7.

"Office of destination" means any customs office where a customs transit operation terminates;

F4 ./1.

"Authorised consignee" means the person authorised by customs to receive goods directly in their premises without having to present them to the office of destination;

F5 ./E2.

"Authorised consignor" means the person authorised by customs to ship goods directly from their premises without having to submit them to the office of departure;

F6 ./E5.

"Customs transit operation" means the transport of goods in customs transit, from a office of departure to a office of destination;

F7 ./E4.

"Customs transit" means the customs procedure under which goods are transported under customs control of a customs office at another customs office;

F8 ./E4.

"Transport unit" means:

(a)

Containers with a capacity of one metre or more, including removable bodies;

(b)

On-road vehicles, including trailers and semi-trailers;

(c)

Railway cars;

(d)

Lighters, barges and other craft; and

(e)

Aircraft.

Principle

1.1 Standard

Customs transit shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Scope of application

1.2 Standard

Customs shall authorise the transport in transit of goods on its territory of goods:

(a)
An office of entry to an exit office;
(b)
An office of entry to an inland office;
(c)
From an inland office to an exit office; and
(d)
From an inland office to another inland office.

1.3 Standard

Goods transported in transit shall not be subject to the payment of duties and taxes, subject to compliance with the conditions laid down by customs and provided that any guarantee required has been established.

1.4 Standard

National legislation designates the persons responsible vis-a-vis the customs of the fulfilment of the obligations arising from customs transit, in order to ensure, in particular, the presentation of the goods intact at the office of destination in accordance with The conditions laid down by customs.

1.5 Recommended Practice

Customs should grant persons the status of authorised consignor or consignee when it is ensured that the persons concerned fulfil the conditions laid down by customs.

Formalities at the office of departure

(a) Declaring goods for customs transit

1.6 Standard

Any commercial document or transport document which clearly provides the necessary information shall be accepted as constituting the descriptive part of the declaration of goods for the customs transit, and this acceptance shall be annotated on the Document.

1.7 Recommended practice

Customs should accept as a declaration of goods for the customs transit any trade or transport document relating to the consignment in question which meets the conditions laid down by it. This acceptance is annotated on the document.

(b) Scanning and identification of shipments

1.8 Standard

The customs of the office of departure shall take all necessary measures to enable the office of destination to identify the shipment and, where appropriate, to detect any unauthorised manipulation.

1.9 Recommended Practice

Subject to the provisions of other international conventions, customs should not generally require that transport units have been approved in advance for the transport of goods under customs sealing.

1.10 Standard

Where a consignment is transported in a transport unit and customs seals are required, they shall be affixed to the transport unit provided that the transport unit is constructed and fitted in such a way as to:

(a)
That customs seals can be affixed to them in a simple and effective manner;
(b)
That no goods can be extracted from the sealed parts of the transport unit or be introduced into them without leaving visible traces of breaking and entering or breaking the customs seal;
(c)
There is no hidden space for hiding goods; and
(d)
All spaces capable of containing goods are easily accessible for customs visits.

Customs shall decide whether the transport units are safe for customs transit purposes.

1.11 Recommended practice

Where the accompanying documents provide for the safe identification of the goods, transport should be carried out in general without customs sealing. However, the customs seal may be required:

-
When required by the Customs office of departure, taking into account risk management;
-
Where the customs transit operation is facilitated as a whole; or
-
Where an international agreement so provides.

1.12 Standard

If a consignment is in principle to be transported under customs sealing and the transport unit cannot be sealed in an efficient manner, the identification shall be ensured and the unauthorised manipulation made easily detectable by:

-
Complete verification of the goods with reference to the result of the verification on the transit document;
-
The sealing of customs seals on each package;
-
The exact description of the goods by referring to samples, plans, drawings, photographs or any other similar means, which are attached to the transit document;
-
The establishment of a strict itinerary and deadlines; or
-
Transport under customs escort.

The decision to exempt the sealing transport unit is, however, exclusive to customs.

1.13 Standard

Where customs fix a time limit for customs transit, the customs transit must be sufficient for the purposes of the transit operation.

1.14 Recommended practice

At the request of the person concerned and for reasons considered valid by customs, the latter should extend the period initially fixed.

1.15 Standard

Customs shall impose the following measures only in cases where it considers them essential:

(a)
The obligation to transport the goods according to a specified itinerary; or
(b)
Obligation to carry the goods under customs escort.

Customs sealing

1.16 Standard

Customs seals used for customs transit shall meet the minimum requirements prescribed in the Appendix to this Chapter.

1.17 Recommended practice

Customs seals and identification marks affixed by the foreign customs should be accepted for the purposes of the customs transit operation, unless:

-
They are not considered inadequate;
-
They do not provide the desired security; or
-
The customs conduct the verification of the goods.

Where foreign customs seals have been accepted on a customs territory, they should enjoy the same legal protection in that territory as the national seals.

1.18 Recommended practice

When the customs offices concerned verify the customs seals or examine the goods, they should record the results of these checks on the transit document.

Formalities en route

1.19 Standard

A change of office of destination is accepted without prior notification except where the customs has specified that a prior agreement is necessary.

1.20 Standard

The goods may be transferred from one means of transport to another without the authorization of customs, provided that the customs seals that may be present are not broken or handled.

1.21 Recommended practice

Customs should authorise the transport of goods in customs transit in a transport unit which also contains other goods, to the extent that it is assured of being able to identify goods in customs transit and under Reserve that the other conditions laid down by customs are fulfilled.

1.22 Recommended practice

Customs should require that the data subject promptly report accidents or other unforeseen events directly affecting the customs transit operation at the customs office or other competent authorities closest to it.

Clearance of Customs transit

1.23 Standard

For the clearance of a customs transit operation, the national legislation does not provide for any conditions other than the presentation of the goods and the declaration of the goods corresponding to the office of destination within the time limit For this purpose, the goods must not have undergone any alteration or have been used, and the customs seals or identification marks must remain intact.

1.24 Standard

As soon as the goods are placed under its control, the office of destination shall without delay take all the measures necessary for the clearance of the customs transit operation after ensuring that all the conditions have been fulfilled.

1.25 Recommended Practice

The fact that the prescribed itinerary has not been followed or that the prescribed time limit has not been complied with should not result in the recovery of any duties and taxes which may be due, provided that all other conditions have been met in the Satisfaction of customs.

International agreements on customs transit

1.26 Recommended practice

Contracting Parties should consider the possibility of acceding to the international instruments relating to customs transit. Contracting Parties which are not in a position to accede to these international instruments should, within the framework of bilateral or multilateral agreements that they conclude with a view to establishing an international customs transit procedure, The standards and best practices of this Chapter.


Status December 12, 2013

Appendix

Minimum conditions to be met by customs seals

A. Customs seals must meet the following minimum requirements:

1.
General Conditions for Sealing:
Customs seals must:
(a)
Be strong and sustainable;
(b)
Be able to be affixed quickly and easily;
(c)
Easy control and identification;
(d)
Be such that it is impossible to remove or dispose of them without breaking them or carrying out irregular handling without leaving traces;
(e)
Be such that it is impossible to use the same seal more than once, except in the case of seals for several uses (e.g. electronic seals);
(f)
Be made in such a way that copying or forgery is made as difficult as possible.
2.
Physical specifications of the seal:
(a)
The shape and dimensions of the seal must be such that identification marks can be easily distinguished;
(b)
The carnations in a seal must have dimensions corresponding to those of the link used and must be arranged in such a way that the bond is held firmly in place when the seal is closed;
(c)
The material to be used must be strong enough to avoid accidental ruptures and too rapid deterioration (e.g. by atmospheric or chemical agents) as well as to prevent the possibility of manipulation Irregular without leaving traces;
(d)
The material to be used shall be chosen according to the system of sealing adopted.
3.
Hardware specifications for links:
(a)
The links must be strong and durable and provide sufficient resistance to the weather and corrosion;
(b)
The length of the link used must be calculated in such a way that it is impossible to completely or partially open a sealed closure without breaking the seal or link, or without visible deterioration;
(c)
The material to be used shall be chosen according to the system of sealing adopted.
4.
Identification marks:
The seal must contain marks:
(a)
Indicating that this is a customs seal by using the word "customs", preferably in one of the official languages of the Council (English or French);
(b)
Indicating the country which has affixed the seal, preferably by means of the distinguishing signs used to indicate the country of registration of motor vehicles in international traffic;
(c)
To determine the customs office by which or under the authority of which the sealing has been affixed, for example, by means of conventional letters or figures.

B. Seals affixed by authorised consignors and other persons authorised for customs transit purposes with a view to guaranteeing customs security must provide material security comparable to that of seals affixed by customs and Identify the person who placed them by means of numbers that will be carried over to the transit document.


Status December 12, 2013

Specific Annex F

Transformation

Chapter 2 Passive development

Definitions

For the purposes of this Chapter,

F1 ./E2.

"Outward processing" means the customs procedure which allows for the temporary export of goods which are in free circulation in the customs territory, for the purpose of making them undergo a transformation, a work or a Repair and then re-import them with full or partial relief from import duties and taxes;

F2 ./1.

"Countervailing products" means goods obtained outside Canada that result from the processing, opening or repair of the goods for which the use of the outward processing regime has been authorized.

Principle

2.1 Standard

Outward processing shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Scope of application

2.2 Recommended Practice

Passive development should not be denied for the sole reason that the goods must be processed, worked or repaired in a particular country.

2.3 Standard

The temporary export of outward processing goods is not restricted to the owner of these goods.

Placement of Goods Under the Passive Development Regime

(a) Formalities prior to the temporary export of goods

2.4 Standard

National legislation lists cases in which outward processing is subject to prior authorisation and designates the authorities empowered to grant such authorisation. These cases must be as few as possible.

2.5 Recommended Practice

Persons who frequently carry out outward processing operations should be granted, upon request, a general authorisation covering such operations.

2.6 Recommended Practice

The competent authorities should set the rate of return on a outward processing operation where they deem it necessary, or where such an operation can be facilitated. The rate of return is determined by specifying the species, quality and quantity of the various compensating products.

(b) Identification measures

2.7 Standard

The requirements for the identification of outward processing goods are set by customs. For this purpose, due account shall be taken of the nature of the goods, the operation to be carried out and the importance of the interests at stake.

Separation of goods outside the customs territory

2.8 Standard

Customs shall, in each case, fix the time limit for outward processing.

2.9 Recommended practice

At the request of the person concerned and for reasons considered valid by customs, the customs authorities should extend the time limit initially set.

Importation of Countervailing Products

2.10 Standard

Countervailing products must be able to be imported by a customs office other than the temporary export of the goods for outward processing.

2.11 Standard

Countervailing products must be capable of being imported into one or more shipments.

2.12 Standard

At the request of the beneficiary, the competent authorities shall authorise, in relief of import duties and taxes, the re-importation of goods temporarily exported for outward processing if they are returned as they are.

This exemption does not apply to import duties and taxes for which a refund or remission has been granted on the temporary export of the goods for outward processing.

2.13 Standard

With the exception of cases in which national legislation imposes the re-importation of goods temporarily exported for outward processing, the clearance of outward processing must be obtained by the declaration of the Goods for the final export provided that the conditions and formalities applicable in this case are met.

Countervailing duty and taxes

2.14 Standard

The national legislation determines the extent of the exemption from the import duties and taxes granted during the consumption of the compensating products and the way in which the exemption is calculated.

2.15 Standard

Relief from import duties and taxes in respect of the compensating products does not apply to duties and taxes for which a refund or remission has been granted on the temporary export of the goods For outward processing.

2.16 Recommended practice

Temporary export goods for outward processing that have been repaired free of charge abroad should be able to be re-imported by full exemption from import duties and taxes under the conditions set out in the legislation National.

2.17 Recommended practice

The exemption from import duties and taxes should be granted if the compensating products have been placed under another customs procedure before being declared for consumption.

2.18 Recommended practice

Relief from import duties and taxes should be granted if the countervailing products were disposed of prior to their consumption.

Chapter 3 Drawback

Definitions

For the purposes of this Chapter,

F1 ./E1.

"Drawback" means the amount of import duties and taxes refunded under the drawback scheme;

F2/E3.

"Equivalent goods" means the identical domestic or imported goods by their species, their quality and technical characteristics to those placed under the drawback regime they replace;

F3 ./E2.

"Drawback system" means the customs procedure which permits, when exporting goods, to obtain the refund (total or partial) of the import duties and taxes which have struck, either those goods or the products contained in the goods. Goods exported or consumed during their production.

Principle

3.1 Standard

The drawback system shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Scope of application

3.2 Standard

The national legislation lists the cases in which drawback may be claimed.

3.3 Recommended Practice

Domestic legislation should include provisions for the application of the drawback system where goods that have been subject to import duties and taxes have been replaced by equivalent goods that have been Used for the production of the exported goods.

Conditions to be filled

3.4 Standard

Customs does not suspend the payment of the drawback on the sole ground that at the time of importation of the goods for consumption, the importer did not indicate that it intended to claim the export drawback. Similarly, the exportation of the goods is not mandatory where such a declaration was made at the time of importation.

Duration of stay of goods in the customs territory

3.5 Recommended Practice

Where it is fixed for the export of goods, a time limit beyond which they are no longer eligible for drawback, that period should, on request, be extended for reasons considered valid by customs.

3.6 Recommended Practice

Where drawback claims are no longer accepted on expiry of a specified period, this period should be allowed to be extended for reasons of trade, in particular, that are considered valid by customs.

Drawback Payment

3.7 Standard

Drawback is paid as soon as possible after the elements of the claim have been verified.

3.8 Recommended Practice

Domestic legislation should provide for the use of electronic funds transfers to pay the drawback.

3.9 Recommended practice

Drawback should also be paid when the goods are put into a customs bonded warehouse or when they are entered into a free zone, provided they are intended to be exported at a later date.

3.10 Recommended Practice

Customs should, on request, pay the drawback periodically for goods exported over a specified period of time.


Status December 12, 2013

Specific Annex G

Temporary Admission

Chapter 1 Temporary Admission

Definition

For the purposes of this Chapter,

F1 ./E1.

"Temporary admission" means the customs procedure which permits to receive in a customs territory total or partial suspension of import duties and taxes, certain goods imported for a purpose defined and intended to be re-exported, in A specified period of time, without any change, except for their normal depreciation as a result of their use.

Principle

1.1 Standard

Temporary admission shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

Scope of application

1.2 Standard

The national legislation lists the cases in which temporary admission may be granted.

1.3 Standard

The goods on temporary admission benefit from the total suspension of import duties and taxes, except in cases where national legislation provides that the suspension may be only partial.

1.4 Standard

Temporary entry is not reserved for goods imported directly from abroad, but is also authorised for goods already placed under another customs procedure.

1.5 Recommended Practice

Temporary admission should be granted without regard to the country of origin, origin or destination of the goods.

1.6 Standard

The goods on temporary admission may undergo the necessary operations to ensure their conservation during their stay in the customs territory.

Formalicities to be performed prior to temporary entry

1.7 Standard

National legislation lists the cases in which temporary admission is subject to prior authorisation and designates the authorities authorised to grant such authorisation. These cases must be as few as possible.

1.8 Recommended Practice

Customs should require the presentation of the goods to a particular customs office only when this presentation is likely to facilitate temporary entry.

1.9 Recommended Practice

Customs should allow temporary entry without a written declaration of goods for which re-export is not in doubt.

1.10 Recommended Practice

Contracting Parties should carefully consider the possibility of acceding to the international instruments on temporary admission, in order to enable them to accept documents and guarantees issued by organizations Place of national customs documents and the guarantee.

Identification Measures

1.11 Standard

The temporary entry of the goods shall be granted on condition that the customs can ensure that they are able to identify the goods at the time of the discharge of the regime.

1.12 Recommended practice

For the identification of goods placed on temporary admission, customs should take its own identification measures only when the commercial means are not sufficient.

Re-export timer

1.13 Standard

The customs shall fix, in each case, the temporary admission period.

1.14 Recommended practice

At the request of the person concerned and for reasons considered valid by customs, the latter should extend the period initially provided for.

1.15 Recommended Practice

Where goods placed on temporary admission cannot be re-exported as a result of seizure and this seizure has not been made at the request of individuals, the obligation to re-export should be suspended for the duration of the Entry.

Transfer of temporary admission

1.16 Recommended practice

The customs should, upon request, allow the transfer of the benefit of the temporary admission to any person other than the beneficiary, where the beneficiary:

(a)
Meets the expected conditions, and
(b)
Takes care of the obligations of the initial beneficiary of temporary admission.

Adjust for temporary entry

1.17 Standard

Goods on temporary admission must be able to be re-exported by a customs office other than that of import.

1.18 Standard

Temporary entry goods must be able to be re-exported in one or more shipments.

1.19 Recommended practice

Suspension or clearance of temporary admission should be available by placing the imported goods under another customs procedure, provided that the conditions and formalities applicable in each case are met.

1.20 Recommended practice

If the prohibitions or restrictions in force on temporary admission are repealed during the period of validity of the temporary entry document, customs should accept a request for clearance by consumption.

1.21 Recommended practice

If the guarantee was made in the form of a cash deposit, the refund of this guarantee should be able to be carried out by the office of exit, even if this office is different from that of entry.

Temporary admission case

(a) Total suspension of import duties and taxes

1.22 Recommended practice

The temporary entry into total suspension of import duties and taxes should be granted to the goods covered in the following annexes to the Convention on Temporary Admission (Istanbul Convention) of 26 June 1990 1 :

1)
"Goods for display or use at an exhibition, fair, convention or similar event" referred to in Annex B. 1;
2)
"Professional equipment" referred to in Annex B. 2;
3)
"Containers, pallets, packagings, samples and other goods imported in the course of a commercial operation" referred to in Annex B. 3;
4)
"Goods imported for educational, scientific or cultural purpose" referred to in Annex B. 5;
5)
"Personal effects of travellers and goods imported for sporting purposes" referred to in Annex B. 6;
6)
"Tourist propaganda equipment" referred to in Annex B. 7;
7)
"Goods imported in border traffic" referred to in Annex B. 8;
8)
"Goods imported for humanitarian purposes" referred to in Annex B. 9;
9)
"Means of transport" referred to in Annex C;
10)
"Animals" referred to in Annex D.

(b) Partial suspension of import duties and taxes

1.23 Recommended practice

Goods that are not covered by the recommended practice 22 and the goods of recommended practice 22 which do not meet all the conditions necessary to benefit from a total suspension should benefit from the Temporary admission for at least partial suspension of import duties and taxes.



Status December 12, 2013

Specific Appendix J

Special Procedures

Chapter 1 Travellers

Definitions

For the purposes of this Chapter,

F1 ./E5.

"Temporary admission" means the customs procedure which permits to receive in the customs territory, in suspension of import duties and taxes, certain goods imported for a defined purpose and intended to be re-exported within a specified period of time, Without any change, except for the normal depreciation of the goods as a result of their use;

F2 ./1.

"Double circuit" means the simplified customs control system allowing travellers on arrival to make a declaration by choosing between two circuit types. One, designated by green-coloured symbols, is intended for travellers who do not carry goods in quantities or in excess of those that are eligible for duty-free treatment and whose importation is neither prohibited nor restricted. The other, designated by red-coloured symbols, is intended for travellers who are not in this situation;

F3 ./E4.

"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 Or exported for commercial purposes;

F4 ./E2.

"Private means of transport" means road vehicles and trailers, boats and aircraft, as well as spare parts, accessories and equipment, imported or exported by the person concerned exclusively for his personal use, to The exclusion of any transport of persons for consideration and the industrial or commercial transport of goods for pecuniary or non-pecuniary nature;

F5 ./E3.

"Traveler":

1.

Any person who temporarily enters the territory of a country where the person does not have his or her normal residence ("non-resident") , or who leaves that territory, and

2.

Any person who leaves the territory of a country where he or she has his or her normal residence ("resident leaving the country") or who returns to the territory of his country ("returning resident in his country").

Principles

1.1 Standard

The customs facilities applicable to passengers shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

1.2 Standard

The customs facilities provided for in this Chapter shall be granted to travellers irrespective of their citizenship/nationality.

Scope of application

1.3 Standard

Customs shall designate the customs offices in which the customs formalities relating to passengers may be completed. It shall determine the competence and establishment of these customs offices and shall fix the days and hours of operation of those offices, taking into account, in particular, the geographical situation, the importance of the current traffic of travellers.

1.4 Standard

Subject to the observation of the customs controls in force, passengers travelling on their own private means of transport are authorised, upon arrival and departure, to carry out all the necessary customs formalities Without being systematically required to leave the means of transport they use.

1.5 Recommended Practice

Travellers travelling on road vehicles for commercial use or by rail should be allowed, both on arrival and departure, to perform all necessary customs formalities without being systematically required to Leave the means of transport they use.

1.6 Recommended practice

The dual circuit system should be used for the customs control of passengers and for the customs clearance of the goods they carry and, where applicable, their means of transport for private use.

1.7 Recommended practice

A separate list of travellers or their accompanying baggage should not be required for customs purposes, regardless of the mode of transport used.

1.8 Recommended Practice

Customs, in cooperation with other services and businesses, should make every effort to use advance passenger information, standardized internationally, when available, for ease of control Customs of travellers and the customs clearance of the goods they carry.

1.9 Recommended Practice

Travellers should be permitted to make a verbal declaration for the goods they carry. However, customs may require a written or electronic declaration for the goods they transport when they are the subject of an import or export of a commercial nature or when their value or quantity is Exceeds the limits laid down by national legislation.

1.10 Standard

The personal visit of travellers for the purposes of the controls which the customs is responsible for applying shall be undertaken only exceptionally and where there are reasonable grounds to suspect that there is a smuggling or Other offences.

1.11 Standard

In the following cases, goods carried by travellers shall be deposited or detained under the conditions laid down by the customs, pending customs clearance under the appropriate customs procedure, re-exported or receiving all Other destination in accordance with national law:

-
At the request of the traveller;
-
Where the goods in issue cannot be released immediately; or
-
Where the other provisions of this Chapter are not applicable to them.

1.12 Standard

Unaccompanied baggage (that is, baggage arriving or leaving the country before or after the traveller), is released according to the procedure applicable to accompanied baggage or under another simplified customs procedure.

1.13 Standard

Every authorized person must be able to clear unaccompanied baggage on behalf of a traveller.

1.14 Recommended practice

A system of flat-rate taxation should be applied to goods declared for consumption in respect of the facilities applicable to passengers, provided that it is not a commercial import and that the value of the goods is Or the overall quantity of the goods does not exceed the limits laid down by the national legislation.

1.15 Recommended Practice

Whenever possible, the use of credit cards or bank cards should be accepted as a means of payment for services provided by customs, as well as for the payment of duties and taxes.

Entrance

1.16 Recommended practice

In the case of tobacco, wines, spirits and perfumes, the following minimum quantities should be allowed to be imported free of import duties and taxes by travellers:

(a)
200 cigarettes, or 50 cigars, or 250 grams of tobacco, or an assortment of these products up to 250 grams;
(b)
2 litres of wine or 1 litre of spirits;
(c)
¼ of liter of toilet water and 50 grams of perfume.

The benefit of the facilities provided for in the case of tobacco and alcoholic beverages may, however, be reserved for persons who have reached a specified age, and may be refused, or granted only for reduced quantities, to persons who Frequently cross the border, or who have stayed outside the country for less than 24 hours.

1.17 Recommended practice

In addition to consumable products in respect of which maximum quantities are fixed for duty-free entry and import duties, travellers should be allowed to import duty and import duties duty free. Goods devoid of any commercial character whose aggregate value does not exceed 75 Special Drawing Rights (SDRs). However, this amount may be reduced in respect of persons who have not reached a specified age or who frequently cross the border, or who have stayed outside the country for less than 24 hours.

1.18 Standard

Residents returning to their country shall be entitled to import duty and import taxes free of their personal effects and private means of transport which they have previously exported upon departure from the country and which are Were in free circulation.

1.19 Standard

Customs does not require a customs or guarantee document for the temporary admission of the personal effects of non-residents, except:

-
Where their value or quantity exceeds the limits laid down by national legislation; or
-
Where the customs estimate that they pose a risk to the Consolidated Revenue Fund.

1.20 Standard

In addition to clothing, toiletries and other items clearly of a personal nature, the following items are considered to be personal effects of non-residents:

-
Personal jewellery;
-
Photographic apparatus and motion picture cameras accompanied by a reasonable amount of film, cassettes and accessories;
-
Portable slide or film projection devices and their accessories, as well as a reasonable amount of slides or films;
-
Binoculars;
-
Portable music instruments;
-
Portable sound reproducing apparatus, including tape recorders, portable CD players and dictaphones, with cassettes and discs;
-
Portable radio receivers;
-
Cellular or mobile phones;
-
Portable television receivers;
-
Portable typewriters;
-
Personal laptop computers and accessories;
-
Portable calculating machines;
-
Child cars;
-
Wheelchairs for disability;
-
Sports equipment and equipment.

1.21 Standard

Where it is necessary to file a declaration of temporary admission for the personal effects of non-residents, the temporary admission period shall be determined taking into account the duration of the person's stay in the country, but may not exceed, the Where applicable, the limit set by national legislation.

1.22 Standard

At the request of the passenger, and for reasons considered valid by customs, the customs authorities shall extend the period of temporary admission initially fixed for the personal effects of a non-resident, without being able to exceed, where appropriate, the limit set by the National legislation.

1.23 Standard

Non-residents are granted temporary admission with respect to their private means of transport.

1.24 Standard

Fuel in tanks which are normally equipped for private use shall be admitted free of import duties and taxes.

1.25 Standard

The facilities granted in respect of private means of transport shall apply to the means of transport owned by non-residents, leased or borrowed, whether they arrive at the same time as the passenger or whether they are introduced before or After his arrival.

1.26 Recommended practice

Customs should not require a customs document or guarantee for the temporary admission of non-resident private means of transport.

1.27 Recommended practice

Where customs documents or guarantees are required for the temporary admission of non-resident private means of transport, customs should accept standard international guarantees and documents.

1.28 Standard

Where it is necessary to file a declaration of temporary admission for non-resident private means of transport, the period of temporary admission shall be fixed taking into account the length of stay of the non-resident in the country, but May exceed, where appropriate, the limit laid down in the national legislation.

1.29 Standard

At the request of the person concerned, and for reasons considered valid by customs, the latter shall extend the period of temporary admission initially fixed for the means of transport for private use of a non-resident, without being able to exceed, where appropriate, The limit set by national legislation.

1.30 Standard

The spare parts necessary to repair a privately-used means of transport that are temporarily in the country benefit from temporary admission.

Re-export

1.31 Standard

Customs authorizes the re-export of goods on temporary admission of non-residents by a customs office other than that of importation.

1.32 Standard

Customs does not require that non-residents re-export their means of private transportation or their personal effects that have been severely damaged or destroyed as a result of accident or force majeure.

Departure

1.33 Standard

Customs procedures for travellers leaving the country are as simple as possible.

1.34 Standard

Travellers are allowed to export goods for commercial purposes, provided they comply with the necessary formalities and pay the export duties and taxes that may be required.

1.35 Standard

At the request of a resident who leaves the country, customs will take identification measures in respect of certain articles where it is such as to facilitate the duty-free re-importation of duties and taxes.

1.36 Standard

In the case of personal effects and private means of transport belonging to residents leaving the country, customs requires a temporary export document only in exceptional cases.

1.37 Recommended practice

If the guarantee was made in the form of a cash deposit, the refund of this guarantee should be able to be carried out by the re-export office, even if this office is different from the one of entry.

Travellers in transit

1.38 Standard

Transit travellers who do not leave the transit zone shall not be subject to any customs control. However, customs may exercise general supervision in transit areas and take the necessary measures where it suspects the existence of a customs offence.

Information on customs facilities applicable to travellers

1.39 Recommended practice

Information concerning the customs facilities applicable to travellers should be made available in the official language (s) of the country, and in any other language deemed useful.

Chapter 2 Postal traffic

Definitions

For the purposes of this Chapter,

F1 ./E1.

"CN22/23": the special forms of declaration applicable to postal items and described in the Acts of the Universal Postal Union currently in force;

F2 ./E3.

"Mailings" means the mailings of the post to letters and parcels sent by or on behalf of the postal services, as described in the Acts of the Universal Postal Union currently in force;

F3 ./E2.

"Customs formalities applicable to postal items" means all the operations to be carried out by the party concerned and by customs in the field of postal traffic;

F4 ./E5.

"Universal Postal Union": the intergovernmental organization founded in 1874 by the Treaty of Berne as the "General Union of Posts", which in 1878 took the name "Universal Postal Union" (UPU) and which, since 1948, is an institution United Nations specialized agency;

F5 ./E4.

"Postal service" means the public or private body authorised by the Government to provide international services governed by the Acts of the Universal Postal Union currently in force.

Principles

2.1 Standard

The customs formalities applicable to postal items shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the General Annex.

2.2 Standard

The national legislation specifies the respective responsibilities and obligations of customs and postal service with regard to the customs processing of postal items.

Posting of mailings

2.3 Standard

Mail-outs are released as quickly as possible.

(a) Status of goods in respect of customs

2.4 Standard

The export of goods in postal items is authorised, irrespective of whether the goods are in free circulation or under a customs procedure.

2.5 Standard

The importation of goods into postal items is permitted, whether they are intended to be released for consumption or placed under another customs procedure.

(b) Customs presentation

2.6 Standard

Customs shall designate to the postal service the postal items which must be submitted to it for control purposes and the details of that presentation.

2.7 Standard

Customs does not require that postal items be presented to it for export for customs control purposes, except:

-
They contain goods for which the export must be certified;
-
They contain goods subject to export prohibitions or restrictions or liable to export duties and taxes;
-
If they contain goods of a value higher than an amount fixed by the national law; or
-
If the consignments are selected for the purpose of checking customs by survey or by large tests.

2.8 Recommended Practice

Customs should not, as a general rule, require the submission of imported mail items that fall into the following categories:

(a)
Postcards and letters containing only personal messages;
(b)
Works for the blind;
(c)
Non-dutiable printed matter and import taxes.

(c) Clearance on the basis of formulae CN22 or CN23 or a declaration of my R Es

2.9 Standard

Where all the information required by customs is shown on Form CN22 or CN23 and on the supporting documents, Form CN22 or CN23 shall constitute the declaration of goods, except in the following cases:

-
Goods of a value greater than an amount fixed by national law;
-
Goods subject to prohibitions or restrictions or liable to export duties and taxes;
-
Goods for which the export must be certified;
-
Imported goods intended to be placed under a customs procedure other than consumption.

In these cases, a separate statement of goods is required.

In-transit mail

2.10 Standard

Customs formalities shall not apply to postal items in transit.

Recovery of duties and taxes

2.11 Standard

Customs shall make provisions as simple as possible for the recovery of duties and taxes applicable to goods contained in postal items.

Chapter 5 Emergency Shipments

Definitions

For the purposes of this Chapter,

F1 ./E1.

"Relief consignments":

-

Goods, including vehicles or other means of transport, foodstuffs, medicines, clothing, blankets, tents, prefabricated houses, water purification or storage equipment or others Primary commodities, directed to assist disaster victims; and

-

All equipment, vehicles and other means of transport, animals prepared for special purposes, food, supplies, personal effects and other goods intended for emergency personnel to enable it to carry out Its mission or help it to live and work during its mission in the country affected by the disaster.

Principles

5.1 Standard

The clearance of relief consignments shall be governed by the provisions of this Chapter and, as far as they apply, by the provisions of the General Annex.

5.2 Standard

Customs clearance of relief consignments for export, transit, temporary entry and import shall be carried out as a priority.

Scope of application

5.3 Standard

In the case of relief consignments, customs shall provide:

-
The filing of a simplified, provisional or incomplete declaration of goods, provided that the return is completed within a specified period;
-
The filing, registration and examination of the declaration of goods and accompanying documents before the arrival of the goods, and release upon arrival of the goods;
-
Customs clearance outside business hours fixed by the administration or in a place other than the customs office, by waiving the collection of any royalty normally due in that regard; and
-
Verification of the goods or the collection of samples, or both, only in exceptional circumstances.

5.4 Recommended Practice

Clearance of relief consignments should be granted without regard to the country of origin, origin or destination of the goods.

5.5 Recommended Practice

In the case of relief consignments, the application of economic prohibitions or restrictions on exports and the collection of export duties and taxes that would normally be payable should be waived.

5.6 Recommended Practice

Relief consignments which constitute a gift to a recognised organisation and are intended to be used or to be distributed free of charge by that body or under its control should be admitted free of import duties and taxes and Free of any economic prohibitions or restrictions on importation.


Status December 12, 2013

Specific Appendix K

Origin

Chapter 1 Rules of Origin

Definitions

For the purposes of this Chapter,

F1 ./E3.

"Substantial transformation criterion": the criterion according to which the origin of the goods is determined by considering as the country of origin the origin of the last transformation or substantial working deemed sufficient for Give the goods its essential character;

F2 ./1.

"Country of origin of the goods" means the country in which the goods have been produced or manufactured, according to the criteria laid down for the purposes of applying the customs tariff, quantitative restrictions, and any other measures relating to Trade;

F3 ./E2.

"Rules of origin" means the specific provisions applied by a country in determining the origin of the goods and using principles established by national law or by international agreements ("criteria of origin").

Principle

1.1 Standard

The rules of origin necessary for the implementation of the measures which the customs are responsible for applying both import and export, shall be fixed in accordance with the provisions of this Chapter and, to the extent that they apply, by Provisions of the General Annex.

Rules of origin

1.2 Standard

Goods wholly obtained in one country originate from that country. The following are considered wholly obtained in one country only:

(a)
Mineral products extracted from its soil, territorial waters or seabed or ocean floor;
(b)
The products of the plant kingdom harvested in that country;
(c)
Live animals born and raised in that country;
(d)
Products derived from animals living in that country;
(e)
The products of hunting and fishing in that country;
(f)
Marine fishery products and other products derived from the sea from vessels in that country;
(g)
Goods obtained on board ship factories in that country from products covered by (f) only;
(h)
Products extracted from the marine soil or subsoil outside the territorial waters, provided that the country is engaged in the exploitation of the exclusive rights on that soil or subsoil;
(ij)
Waste and waste resulting from processing or working operations and non-use items collected in that country and which can only be used for the recovery of raw materials;
(k)
Goods which are obtained in that country exclusively from products referred to in paragraphs (a) to (ij).

1.3 Recommended Practice

Where two or more countries are involved in the production of a good, the origin of a good should be determined according to the criterion of substantial transformation.

1.4 Recommended Practice

For the purposes of the substantive transformation criterion, the International Convention on the Harmonized Commodity Description and Coding System should be used.

1.5 Recommended Practice

Where the criterion of substantial transformation is expressed in the ad valorem percentage rule, the values to be taken into account should be:

-
In respect of imported goods, their value for duty at import or in respect of products of undetermined origin, the first verifiable price paid for those goods in the territory of the country in which the manufacture took place, and
-
In respect of the goods obtained, either the price at the factory or the export price, according to the provisions of the national legislation.

1.6 Recommended practice

Should not be considered as substantial processing or processing, operations which contribute nothing or contribute only weakly to the goods their essential characteristics or properties, in particular the Operations consisting exclusively of one or more of the following:

(a)
Manipulations necessary to ensure the preservation of the goods during transport or storage;
(b)
Manipulation to improve the presentation or marketability of the goods or to package them for transport, such as the division or meeting of packages, the assortment and classification of the goods, the change in packaging;
(c)
Simple assembly operations;
(d)
Mixtures of goods of various origins, provided that the characteristics of the product obtained are not substantially different from the characteristics of the goods that have been mixed.

Particular cases of origin attribution

1.7 Recommended practice

Accessories, spare parts and tools for use with equipment, machinery, apparatus or vehicles should be regarded as having the same origin as equipment, machinery, apparatus or vehicle, for the same purpose That they are imported and normally sold with it and that they correspond in kind and in number to its normal equipment.

1.8 Recommended Practice

At the request of the importer, should be considered as a single article for purposes of the determination of origin, unassembled or unassembled articles that are imported in several consignments because they cannot, for related reasons Transportation or production, be imported in a single shipment.

1.9 Recommended Practice

For the determination of origin, packagings should be considered to have the same origin as the goods contained therein, unless the domestic legislation of the country of importation requires that the packaging be declared Separately for tariff purposes, in which case their origin should be determined independently of that of the goods.

1.10 Recommended Practice

For the purpose of determining the origin of the goods, when packagings are regarded as having the origin of the goods, they should only be taken into account, in particular in the case of application of the percentage method, packaging in The goods are usually sold at the retail level.

1.11 Standard

For the purpose of determining the origin of the goods, account shall not be taken of the origin of the energy products, installations, machinery and tools used in the processing or processing of the goods.

Direct transport policy

1.12 Recommended practice

Where provisions requiring the direct transport of goods from the country of origin are provided for, derogations should be granted, in particular for geographical reasons (e.g., landlocked countries), as well as in the Cases of goods remaining under customs control in third countries (e.g. goods exposed in fairs or exhibitions or placed in customs bonded warehouses).

Information about rules of origin

1.13 Standard

Amendments to the rules of origin or their implementing rules shall enter into force only on the expiry of a period sufficient to give the persons concerned, both in the export markets and in the supplying countries, the time to hold Consideration of the new provisions applicable.

Chapter 2 Documentary Evidence of Origin

Definitions

For the purposes of this Chapter,

F1 ./E5.

"Certificate of regional designation" means a certificate established in the form prescribed by an authority or by a recognised organisation attesting that the goods it aims to satisfy the conditions laid down for the benefit of a name proper to a Specified region (Champagne, Porto, Parmigiano cheese, etc.);

F2 ./1

"Certificate of origin" means a formula which identifies the goods and in which the authority or body authorised to issue it expressly certifies that the goods to which the certificate relates are originating in a Country. This certificate may also include a declaration by the manufacturer, producer, supplier, exporter or other competent person;

F3 ./E2.

"Certified declaration of origin" means a "declaration of origin" certified by an authority or body authorized to do so;

F4 ./E3.

"Declaration of origin" means an appropriate indication of the origin of the goods carried, on the occasion of the exportation, by the manufacturer, producer, supplier, exporter or other competent person, on the commercial invoice or Any other document relating to the goods;

F5 ./E4.

"Documentary proof of origin" means a certificate of origin, a certified declaration of origin or a declaration of origin.

Principle

2.1 Standard

The conditions under which documentary evidence relating to the origin of the goods are required, established and issued shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of The General Annex.

Due Case of Documentary Evidence of Origin

2.2 Recommended Practice

Documentary proof of origin should be required only where it is necessary for the application of preferential customs duties, economic or trade measures adopted unilaterally or in the context of bilateral agreements or Multilateral or any measure of public or health order.

2.3 Recommended Practice

Documentary evidence of origin should not be required in the following cases:

(a)
Goods shipped in small consignments addressed to individuals or contained in travellers' baggage, provided that imports are devoid of any commercial character and that the total value of the importation does not exceed An amount not less than $100 from the United States;
(b)
Goods subject to commercial shipments whose aggregate value does not exceed an amount of less than US$ 60;
(c)
Goods on temporary admission;
(d)
Goods carried under the customs transit procedure;
(e)
Goods with a regional designation, as well as certain specified goods, where the conditions imposed on supplier countries under bilateral or multilateral agreements for such goods permit Not to require documentary evidence.

When multiple shipments referred to in paras. (a) or (b) of the preceding paragraph shall be sent simultaneously, by the same route, to the same consignee, by the same consignor, the total value of those consignments shall constitute the aggregate value.

2.4 Recommended Practice

The rules on the enforceability of documentary evidence of origin should, where they have been fixed unilaterally, be reviewed at least every three years, in order to ensure that they remain adapted to the changing conditions The economic and trade sectors in which they were imposed.

2.5 Recommended Practice

Documentary evidence from the competent authorities of the country of origin should be required only in cases where the customs of the importing country is suspected of fraud.

Application cases and forms of the various documentary evidence of origin

(a) Certificate of origin

Form and content

2.6 Recommended Practice

Where Contracting Parties revise existing formulae or develop new forms of certificate of origin, they should use the model formula set out in Appendix I to this Chapter, in accordance with the notes In the Appendix He and taking into account the rules set out in Appendix III.

Contracting Parties which have aligned their original certificate formulae to the model set out in Appendix I to this Chapter should notify the Secretary-General of the Council.

Languages to be used

2.7 Recommended Practice

The forms of certificates of origin should be printed in the language (s) chosen by the country of export and, if it is not English or French, they should also be printed in English or French.

2.8 Recommended Practice

Where the language used to complete the certificate of origin is different from that of the country of importation, the customs authorities of that country should not systematically require a translation of the entries on the certificate of origin.

Authorities or bodies authorised to issue certificates of origin

2.9 Standard

Contracting Parties which accept this Chapter indicate, in their notification of acceptance or later, which authorities or bodies have the authority to issue certificates of origin.

2.10 Recommended Practice

Where the goods are not imported directly from the country of origin but reach through a third country, the certificates of origin should be able to be established by the authorities or by the bodies authorised to issue them in that country. Third countries, on the basis of a certificate of origin previously issued in the country of origin of the goods.

2.11 Recommended Practice

The authorities or bodies authorised to issue certificates of origin should keep, for a period of at least two years, applications or copies of control relating to the certificates of origin they have issued.

(b) Documentary evidence other than the certificate of origin

2.12 Recommended Practice

Where documentary proof of origin is required, a declaration of origin should be accepted in the following cases:

(a)
Goods shipped in small consignments addressed to individuals or contained in travellers' baggage, provided that imports are devoid of any commercial character and that the total value of the importation does not exceed An amount not less than $500 from the United States;
(b)
Goods subject to commercial shipments whose aggregate value does not exceed an amount that is not to be less than US$ 300.

When multiple shipments referred to in paras. (a) or (b) of the preceding paragraph shall be sent simultaneously, by the same route, to the same consignee, by the same consignor, the total value of those consignments shall constitute the aggregate value.

Sanctions

2.13 Standard

Sanctions are imposed against any person who establishes or causes to be established a document containing inaccurate data for the purpose of obtaining documentary proof of origin.

Chapter 3 Control of Documentary Evidence of Origin

Definitions

For the purposes of this Chapter,

F1 ./E1.

"Certificate of origin" means a formula which identifies the goods and in which the authority or body authorised to issue it expressly certifies that the goods to which the certificate relates are originating in a Country. This certificate may also include a declaration by the manufacturer, producer, supplier, exporter or other competent person;

F2 ./E2.

"Certified declaration of origin" means a "declaration of origin" certified by an authority or body authorized to do so;

F3 ./E3.

"Declaration of origin": an appropriate reference, relating to the origin of the goods, scope, on the occasion of exportation, by the manufacturer, producer, supplier, exporter or other competent person, on the commercial invoice or Any other document relating to the goods;

F4 ./E4.

"Documentary proof of origin" means a certificate of origin, a certified declaration of origin or a declaration of origin.

Principle

3.1 Standard

The conditions under which administrative assistance for the control of documentary evidence of origin is exercised shall be governed by the provisions of this Chapter and, to the extent that they apply, by the provisions of the Annex General.

Reciprocity

3.2 Standard

Faculty shall be left to the competent authority of the Contracting Party to which a request for control is addressed not to comply with that request if the competent authority of the requesting Contracting Party is not in a position, in the opposite case, Provide the requested assistance.

Control Requests

3.3 Recommended Practice

The customs administration of a Contracting Party having accepted this Chapter may request the competent authority of another Contracting Party which has also accepted this Chapter and in the territory of which a Documentary proof of origin, to carry out a check of this document:

(a)
Where there is a doubt based on the authenticity of the document;
(b)
Where there is a doubt based on the accuracy of the information contained therein;
(c)
As a survey.

3.4 Standard

The survey requests referred to in recommended practice 3, paragraph (c) above shall be formulated as such and shall be limited to the minimum necessary to ensure adequate control.

3.5 Standard

The request for control:

(a)
Indicates the reasons on which the applicant's customs administration relies to doubt the authenticity of the document submitted or the accuracy of the information contained therein, except in the case of a request for control as a survey;
(b)
Specifies, where necessary, the rules of origin applicable to the goods in the country of importation, and, if necessary, the additional information that is desired by that country;
(c)
Is accompanied by documentary proof of the origin to be checked, or a photocopy thereof, as well as possibly documents such as invoices, correspondence, etc., which may facilitate control.

3.6 Standard

The competent authority which receives a request for control from a Contracting Party which has accepted this Chapter responds to that request after it has itself carried out the monitoring requested or has entrusted the investigations to be carried out to others Administrative authorities, or to bodies empowered to do so.

3.7 Standard

The requested authority shall reply to the questions posed by the applicant customs administration in the request for control and shall provide all the other information it deems appropriate.

3.8 Standard

Requests for control shall be replied to within a specified period of up to six months. Where the requested authority is unable to respond within six months, it shall inform the administration of the requesting customs authority.

3.9 Standard

The request for control must be made within a specified time limit which, except in exceptional circumstances, should not exceed one year from the date of submission of the document to the customs office of the requesting Contracting Party.

Release of Goods

3.10 Standard

The request for control does not preclude the release of the goods, provided that such goods are not considered to be subject to prohibitions or restrictions on importation and there is no suspicion of fraud.

Miscellaneous Provisions

3.11 Standard

Information submitted pursuant to the provisions of this Chapter shall be treated as confidential and shall be used only for customs purposes.

3.12 Standard

Documents for carrying out checks on documentary evidence of origin issued by the competent authorities or authorised bodies shall be kept by them for a sufficient period of time, which should not be less than two years' Count of the issuance of such evidence.

3.13 Standard

Contracting Parties which accept this Chapter shall specify which authorities are competent to receive requests for control and shall communicate the address to the Secretary-General of the Council. The Secretary-General of the Council shall transmit the notifications received in that regard to the other Contracting Parties having accepted this Chapter.


Status December 12, 2013

Appendix I

1.
Export (name, address, country
Exporter (name, address, country)
External (Name, Address, Land)
2.
Number-Number-Nummer

CERTIFICATE OF ORIGIN

CERTIFICATE OF ORIGIN

URSPRUNGSZEUGNIS

3.
Consignee (name, address, country)
Recipient (name, address, country)
Empfänger (Name, Address, Land)
4.
Particulars of transport (where required)
Transport information (if applicable)
Angaben über die Beförderung (sofern verlangt)
5.
Marks & Numbers: Number and kind of packages: Description of the goods
Marks and Numbers: Number and nature of packages: Description of goods
Zeichen und Nummern: Anzahl und Art der Packstücke: Warenbezeichnung
6.
Gross weight
Gross weight
Bruttogewicht
7.
8.
Other information
Other Information
Weitere Angaben

Image Image

Stamp-Stamp-Stempel

It is hereby certified that the above-mentioned goods originate in:

It is hereby certified that the goods mentioned above originate from:

Hiermit wird bescheinigt, dass die oben erwähnten Waren folgenden Ursprung haben:

...................................................

...................................................

CERTIFYING BODY

ORGANIZATION THAT HAS THE CERTIFICATE

AUSSTELLENDE BEHÖRDE

...................................................

...................................................

Place and date of issue

Place and date of issue

Ausstellungsort und -datum

...................................................

...................................................

Authorised signature

Authorized Signature

Rechtsgültige Unterschrift

...................................................

...................................................


Status December 12, 2013

Appendix II

Notes

1. The format of the certificate should be the international format ISO/A4 (210 × 297 mm). The formula should be provided with a margin of more than 10 mm and to the left of a 20 mm margin to allow classification. The spacing of the lines should correspond to multiples of 4.24 mm and the transverse spacings to multiples of 2.54 mm. The presentation should be in conformity with the UNECE framework formula, following the model given in Appendix I. The small deviations from the exact dimensions of the boxes, etc. should be allowed, if they respond to specific reasons in The country of issue, such as the existence of measurement systems other than the metric system, the particularities of a standard set of national documents, etc.

2. Where it is necessary to provide for an application for a certificate of origin, both forms should be compatible in such a way that they can be filled in a single strike.

3. Countries may set standards for weight at m 2 The paper to be used and the use of guillofling in order to avoid forgeries.

4. The rules to be observed by users for the establishment of the certificate of origin may be printed on the back of the certificate.

5. Where requests for ex post facto control may be addressed pursuant to an administrative mutual assistance agreement, a location may be provided for this purpose on the back of the certificate.

6. The following observations refer to the boxes in the formula template:

Case n O 1:

The reference to "exporter" may be replaced by "shipper", "producer", "supplier", etc.

Case n O 2:

There should be only one copy of a certificate of origin identified by the word "original" beside the title of the document. In the event of loss of the original certificate, the copy which may be established to replace this document shall bear the words "duplicata" beside the title of the document. On the additional copies of the original or duplicates of the certificate of origin, the words "copy" shall appear next to the title of the document.

This box is intended, on the other hand, to receive the name (logo, emblem, etc.) of the issuing authority. There is also a need for a free space for official use.

Case n O 3:

The indications provided in this box may be replaced by the words "in order" followed, possibly, by the name of the country of destination.

Case n O 4:

This box may be used to provide additional information on the means of transport, itinerary, etc., which may be inserted, if necessary, in particular by the issuing authority.

Case n O 5:

If it is necessary to number different items, this indication may be inserted preferably in the margin or at the beginning of each line in the box itself. It is possible to provide a vertical line to separate the "Marks and Package Numbers" from the "Number and Nature of Packages" and "Description of Goods". In the absence of a vertical line, these statements should be separated by sufficient intervals. The description of the goods may be supplemented by the correct position number of the Harmonized System, preferably on the right side of the column. Where required, indications relating to the original criteria should be included in this box. These indications should then be separated from the other indications by a vertical line.

Case n O 6:

Typically, the gross weight should be sufficient to identify the goods.

Case n O 7:

This column is left blank to receive additional information such as cubing, or for references to other documents (e.g. commercial invoice).

Boxes n Bone 6 and 7:

The other quantities that the exporter may indicate in order to facilitate the identification of the goods may be carried in either box, as the case may be.

Case n O 8:

This part shall be reserved for the statement of the competent authority (wording of the certificate, stamps, signatures, date, place of issue, etc.). The exact wording of the texts, etc., is left to the discretion of the issuing authority, as the wording of the formula model is given only as an example. Optionally, this box may also contain a signed declaration made by the exporter (or supplier or manufacturer).


Status December 12, 2013

Appendix III

Rules for the establishment of the certificate of origin

The rules for the establishment of the certificate of origin and the possible application are left, in the light of the preceding notes, to the discretion of the national authorities. However, it may be necessary to provide, inter alia, the following provisions:

1.
The form may be completed by any process, provided that the references therein are indelible and legible.
2.
The certificate and the possible application shall not contain either grattages or overloads. The amendments thereto shall be made by biffering the erroneous indications and by adding, where appropriate, the appropriate indications. Any such amendment shall be approved by the author and subject to the authority of the competent authorities or bodies.
3.
A line must be drawn in unused spaces in such a way as to make any subsequent addition impossible.
4.
If the requirements of the export trade require it, it may be established, in addition to the original, one or more copies.

Scope of the revised Kyoto Convention, 12 December 2013 1

States Parties

Ratification Accession (A) Signature without reservation of ratification (If)

Entry into force

South Africa

18 May

2004 A

3 February

2006

Albania

4 June

2013 A

4 September

2013

Algeria

26 June

1999 If

3 February

2006

Germany

April 30

2004 If

3 February

2006

Saudi Arabia

4 May

2011 A

August 4

2011

Armenia

19 July

2013 A

19 October

2013

Australia

10 October

2000

3 February

2006

Austria

April 30

2004 If

3 February

2006

Azerbaijan

3 February

2006 A

3 February

2006

Bahrain

May 31

2012 A

August 31

2012

Belarus

10 January

2011 A

10 April

2011

Bangladesh

27 September

2012 A

27 December

2012

Belgium

April 30

2004 If

3 February

2006

Botswana

26 June

2006 A

26 September

2006

Bulgaria

March 17

2004 A

3 February

2006

Canada

9 November

2000 If

3 February

2006

Cape Verde

27 June

2013 A

27 September

2013

China

15 June

2000 If

3 February

2006

Cyprus

25 October

2004

3 February

2006

Korea (South)

19 February

2003 If

3 February

2006

Côte d' Ivoire

27 June

2013 A

27 September

2013

Croatia

2 November

2005 A

3 February

2006

Cuba

26 June

2009 A

26 September

2009

Denmark

April 30

2004 If

3 February

2006

Egypt

8 January

2008 A

April 8

2008

United Arab Emirates

May 31

2010 A

August 31

2010

Spain

April 30

2004 If

3 February

2006

Estonia

28 July

2006 A

28 October

2006

United States

6 December

2005 A

3 February

2006

Fiji

26 January

2010 A

April 26

2010

Finland

April 30

2004 If

3 February

2006

France

July 22

2004 A

3 February

2006

Gabon

15 November

2012 A

February 15

2013

Greece

April 30

2004 If

3 February

2006

Hungary

29 April

2004 A

3 February

2006

India

3 November

2005 A

3 February

2006

Iran

July 20

2011 A

20 October

2011

Ireland

April 30

2004 If

3 February

2006

Italy

April 30

2004 If

3 February

2006

Japan

26 June

2001 If

3 February

2006

Jordan

8 December

2006 A

8 March

2007

Kazakhstan

19 June

2009 A

19 September

2009

Kenya

25 June

2010 A

September 25

2010

Lesotho

15 June

2000 If

3 February

2006

Latvia

September 20

2001

3 February

2006

Lithuania

April 27

2004 A

3 February

2006

Luxembourg

26 January

2006 A

3 February

2006

Macedonia

28 July

2009 A

28 October

2009

Madagascar

29 June

2007 A

29 September

2007

Malaysia

30 June

2008 A

September 30

2008

Malawi

September 6

2013 A

6 December

2013

Mali

4 May

2010 A

August 4

2010

Malta

11 May

2010 A

August 11

2010

Morocco

June 16

2000 If

3 February

2006

Mauritius

24 September

2008 A

24 December

2008

Mongolia

1 Er July

2006 A

1 Er October

2006

Montenegro

23 June

2008 A

23 September

2008

Mozambique

July 11

2012 A

11 October

2012

Namibia

3 February

2006 A

3 February

2006

Norway

9 January

2007 A

April 9

2007

New Zealand

7 July

2000 A

3 February

2006

Uganda

27 June

2002 If

3 February

2006

Pakistan

1 Er October

2004

3 February

2006

Netherlands

April 30

2004 If

3 February

2006

Philippines *

25 June

2010 A

September 25

2010

Poland

July 9

2004

3 February

2006

Portugal

15 April

2005 A

3 February

2006

Qatar

July 13

2009 A

13 October

2009

Dominican Republic

28 June

2012 A

28 September

2012

Czech Republic

September 17

2001

3 February

2006

Romania

22 February

2011 A

22 May

2011

United Kingdom

April 30

2004 If

3 February

2006

Russia

April 4

2011 A

4 July

2011

Rwanda

21 November

2011 A

21 February

2012

Senegal

21 March

2006 A

21 June

2006

Serbia

18 September

2007 A

18 December

2007

Slovakia

19 September

2002

3 February

2006

Slovenia

April 27

2004 A

3 February

2006

Sudan

August 16

2009 A

16 November

2009

Sri Lanka

26 June

2009

26 September

2009

Sweden

April 30

2004 If

3 February

2006

Switzerland

26 June

2004

3 February

2006

Swaziland

October 31

2012 A

31 January

2013

Turkey

3 May

2006 A

August 3

2006

Ukraine

15 June

2011 A

September 15

2011

European Union (EU)

April 30

2004 A

3 February

2006

Vietnam

8 January

2008 A

April 8

2008

Yemen

27 June

2013 A

27 September

2013

Zambia

1 Er July

2006

1 Er October

2006

Zimbabwe

10 February

2003

3 February

2006

*

Reservations and declarations.

Reservations and declarations are not published in the RO. Texts in English and French can be obtained from the Directorate of Public International Law (DDIP), International Treaty Section, 3003 Berne.


1 This publication supplements those contained in the RO 2007 2468 , 2011 3551, 2012 411 and 2014 A version of the updated scope of application is published on the DFAE website (www.dfae.admin.ch/traites).


Status December 12, 2013