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Law No. 5426
Acceptance Date: 28.10.2005
opened for signature on 26 June 1999 to "Customs Protocol on Amendments to the International Convention on the Simplification and Harmonization of the regime" what we were eligible to participate.
Article 2 of this Act shall enter into force on the date of publication.
Article 3 of this Law shall be enforced by the Council of Ministers.
CUSTOMS REGIME OF SIMPLIFICATION AND HARMONIZATION CONVENTION ON THE CHANGES ABOUT THE PROTOCOL
(June 26, 1999 held in Brussels)
hereinafter, "Council" prepared under the auspices of the Customs Cooperation Council, hereinafter referred to "the Convention" Simplification and the International Convention on the Harmonization of Customs Regime referred to as the (18 He signed in Kyoto in May 1973, and in 1974 entered into force on 25 Eylü1,) Contracting parties
- eliminating the differences that hamper international trade and other exchanges between customs regulations and practices;
- The facilitation of customs procedures and practices, simplification and to meet the need for the harmonization of customs and trade;
- Ensuring appropriate standards of customs control; and
- customs, business and administrative methods and techniques in the fundamental changes that the need to replace the contract in order to be allowed to respond
and also modified the contract:
- basic principles to simplify and harmonize the amended Convention Contracting Parties to the need of being compelled to,
- the need to provide support effective regimen with appropriate method and effective control of the customs authorities,
- customs Cooperation Council, greatly simplifying the main aim of the customs regimes and practices that enable the realization of the harmonization and so will contribute significantly to the facilitation of international trade, CONSIDERING
have agreed as follows.
Convention Article 1 Introduction and Materials, Annex I is replaced by the text contained therein.
ARTICLE 2 Annexes to the Convention, Annex II of the General Annex and in Annex III is replaced by the Appendices located in private. Article 3
1. a Contracting Party to the Convention, Annex I and Annex II including the willingness to accept this Protocol: signed
a) approve without registration;
B) after signing the ratification by depositing an instrument of ratification; or
2. This Protocol at the Council Headquarters in Brussels until 30 June 2000, will be open for signature by the Parties to the Convention. It will be open for accession after that date. 3
. it contains Annex I and Annex II of the Protocol, without any record of forty three months after their approval by the Contracting Parties to the depositing its instrument of ratification or signing or this Protocol enters into force.
4. Paragraph II of this Protocol in accordance with forty Contracting Parties agree to request the changes made in a Contracting Party to the Convention to declare the contract after will accept only by being party to this Protocol. This contract was not such Contracting Parties to the present Protocol depositing its registration of the sign without approval or ratification or accession shall enter into force three months later.
Contracting Party in Appendix III declared his willingness to accept this Protocol to the Convention 'can also accept any of the located special attachments or Department and the Council will notify the Secretary-General relating to these acceptance and derogation as Recommended Practice. Article 5
after entering into force of this Protocol, the Secretary General of the Council does not accept the document ratifying or acceding to the Convention.
Article 6 of this Protocol shall replace the Convention with Annexes
in the relations between the Parties.
Article 7 The Secretary General of the Council, this is the depositary of the Protocol and the Protocol Additional II located on the 19 th fulfill the tasks set out in Article.
Article 8 of this Protocol, the Council Headquarters in Brussels since June 26, 1999 will be opened for signature by the Parties to the Convention.
Article 9 of the Constitution of the United Nations in accordance with Article 102 of this Protocol and its Annexes, the Council requests the Secretary-General on the United Nations General Secretariat shall be registered.
Order to certify the foregoing, the undersigned duly authorized representatives, have signed this Protocol.
Both texts being equally valid, English and twenty-sixth day of June of the year one thousand nine hundred and ninety-nine in a single copy in the French language was held in Brussels. The original copy of this Protocol contained in Annex I, Article 8 paragraph the Council, which will send a certified copy to all parties mentioned in 1 will be given to the Secretary General.
Annex 1 CUSTOMS REGIME OF THE INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION
MAIN TEXT Customs Cooperation Council, prepared under the auspices of the Contracting Parties to the Convention,
Customs procedures and practices in international trade and other exchanges obstacles which may differ by working to eliminate, by the desire to contribute effectively to the development of international trade and exchanges by
Customs procedures and to simplify the application and to harmonize and promote international cooperation, || | saving the international trade of Customs control to facilitate the significant benefits without compromising appropriate standards can be achieved,
such simplification and harmonization Recognizing in particular be achieved by implementing the following principles:
s Customs procedures and continuous manner in the implementation of programs aimed at the modernization of the administration and thus effectiveness and improving efficiency,
s customs regime and predictable applications, consistent and transparent manner in the implementation,
s Customs Code, regulations, administrative guidelines, to provide to interested parties all the necessary information regarding the procedures and practices,
s risk management , books and the adoption of modern techniques such checks based on documents and the implementation to the maximum extent of information technology, other national authorities in cases where
l If appropriate, other Customs administrations and traders in cooperation with
s implementation of the relevant international standards,
s of the affected parties to ensure easy access to administrative and judicial review process.
Contracting Parties to an international document containing the above-mentioned objectives and principles they have agreed to the application of the Customs Cooperation Council's main goal of simplifying advanced applications with the customs regimes with and will lead to harmonized and thus believing that contributed greatly to the facilitation of international trade, || | agreed on the following:
implementation of this Convention:
a) "Standard", which is considered to be necessary by the application to ensure harmonization and simplification of customs procedures and practices of a provision;
B) "Transitional Standard" General Annex for which implementation is allowed a longer period of a standard;
C) "Recommended Practice" means a provision in a Specific Annex harmonization of situated and customs procedures and practices and is considered to be a move towards simplification and desirable be applied as widely as possible;
D) "National legislation" of a Contracting Party imposed by a competent authority and the law, which can be applied to the Contracting Parties to the earth, regulations and other measures or treaties in force by which the Contracting parties have been accepted;
E) "General Annex" means all customs regulations and provisions applicable to the whole of the application can be referred to in this Convention;
F) "Specific Annex", referred to in this Agreement or a set of provisions that can be applied to more customs procedures and practices;
G) "Guidelines", the Convention on the General Annex, the Standards in relation to the provisions of the Specific Annexes and the Department of Transitional Standards and Recommended showing some of the possible paths to be followed in practicing the application and in particular best practices, describing and recommending that description more convenience samples of the whole ;
H) "Permanent Technical Committee" Permanent Technical Committee of the Council;
Ij) "Council"; Brussels on 15 December 1950 issued "Convention on the constitution of a Customs Cooperation Council" established by the Organization;
K) "customs union or economic union", the Convention organized by accepting their own legislation which is binding on those States in terms of topics and sign this Agreement in accordance with its internal procedures of ratification or accession consisting of State has the authority to make decisions and established their Unity;
Means. PART II
SCOPE AND STRUCTURE Scope of the Convention Article 2
Each Contracting Party undertakes to promote the simplification and harmonization of customs procedures and to this end, the provisions of this Agreement in accordance with the standards contained in the Annex to the Convention are obliged to comply with the Transitional Standards and Recommended Practices. However, nothing can prevent the provision of more facilities stipulated in the Convention any Contracting Party and a thorough recognition ease as much as possible to each Contracting Party is recommended.
provisions of Article 3 of this Agreement, in relation to the prohibition or restrictions on goods subject to customs control shall not preclude the application of national legislation. Structure of the Convention
Article 4 1. Contract a main text consists of a General Annex and Specific Annexes.
2. General Annex and each Specific Annex to this Convention shall, in principle, consists of Chapters which subdivide an Annex and comprise:
a) definitions; With
b) includes a portion composed of Standards in the General Annex are Transitional Standards. 3
. Each Specific Annex also contains Recommended Practices.
4) Each Annex is accompanied by text that are not binding on the Contracting Parties guides.
implementation of this Convention, which was adopted by the Contracting Party Suppl (s) or they are located within the department (s) Agreement constitutes an integral part of, and that Contracting Party regarding any reference to the Agreement, the in addition (s) or part (s) it will also be deemed to include citations. PART III CONDUCT OF THE CONTRACT
Executive Committee Article 6
1. This is to look at the implementation of the Convention, the interpretation of the contract and to take measures to ensure cooperation in the implementation and the Executive Committee is set to discuss the proposed changes.
2. The Contracting Parties shall be members of the Committee. 3
. under the provisions of Article 8 of the Convention are entitled to participate in any party entitled to become Contracting Parties competent authority or the World Trade Organization as an observer in any Member of the Executive Committee session. status and rights of such Observers shall be determined by a Council decision. Decision of the aforementioned rights can be exercised before the entry into force.
4. The Executive Committee may invite international governmental and non-governmental Steering Committee to attend the session as observers representatives of the organization.
5. The Executive Committee
(a) the Contracting Parties;
(I) changes in the main text of this Agreement;
(Ii) the Agreement on the General Annex, the Specific Annexes and these changes in place in the Department field and General Annex 'to the addition of new departments;
and (iii) recommends that the new Specific Annexes and new Chapters to Specific Annexes added;
(B) Recommended Practices or modified in accordance with the provisions of Article 16 of the Specific Annexes or they can decide to be added to Chapter Situated new Recommended Practices;
(C) of Article 13 shall be in accordance with paragraph 4 evaluate the implementation of the provisions of this Convention;
(D) review and update the Guidelines;
(E) of relevance to this Agreement and any other issues that are referred to it;
(F) Decisions shall notify the Council and the Permanent Technical Committee.
6. the competent authorities of the Contracting Parties under paragraph 5 (a), (b), (c) or (d) and the reasons for this proposal in the framework of the Executive informs the Committee's session of the agenda items to the request, together with the Council, the Secretary-General for the inclusion. Secretary General of the Council, the competent authorities of the Contracting Parties recommendations and 2 of this Article provides that the attention of the observers mentioned in paragraphs 3 and 4.
7. The Executive Committee shall meet at least once every year. Choose a Vice President and the President annually. Council Secretary General of the Executive Committee at least six weeks prior to collecting the provisions of paragraph 2, invitation to 3 and said Contracting Parties competent authorities and the observer in paragraph 4 and makes the draft distribution of the agenda.
8. The present case can not be decided by a unanimous vote on matters before the Executive Committee shall be decided by voting of the Contracting Parties. This article paragraph 5 (a), (b) or (c) three of the proposals be approved by two-thirds majority of the votes. All other matters shall be decided by a majority of the votes cast.
9. Article 8 of this Convention in cases where the application of paragraph 5, the Contracting Parties of the Customs Union or the Economic Union of voting has a number of votes equal to the total votes allocated to the members of the Contracting Parties.
10. The Executive Committee shall adopt a report before the session's close. This report to the Council, 2 said that is sent to the Contracting Parties and observers in paragraphs 3 and 4.
11. The relevant provisions of this Article in case it decides otherwise have if the Executive Committee of the Council Bylaws apply.
In Article 7 Executive Committee voting shall be separate voting on each Specific Annex and each Chapter of a Specific Annex.
(A) Each Contracting Party, the main text and the interpretation of the General Annex of the Convention, is entitled to vote on matters relating to the implementation and modification.
(B) in force or a special additional issues related to the Department of Special Additional who only agree to these Specific Annex or Chapter of the Contracting Parties have the right to vote.
(C) of each Contracting Party a new Specific Annexes or new Chapters of Special Supplement entitled to vote on the draft. CHAPTER IV CONTRACTING PARTIES
Ratification of the Convention Article 8
1. Any Member of the United Nations and its specialized agencies or any Member of the Council;
A) by signing it without ratification;
B) after signing the ratification by depositing an instrument of ratification; or
This may be the Contracting Parties to the Convention.
2. June 30, 1974 until the date of this Agreement at the Council Headquarters in Brussels for the signature of this Article, the Member in paragraph 1 shall, after that date will also be open to the participation of that Member. 3
. Contracting Parties sign this contract, if the time of ratification or acceptance indicates that the Specific Annexes or Chapters are one of them. It may subsequently notify the Contracting Parties to one or more depositary accepted that Specific Annex or Chapter therein.
4. A new Specific Annex or accepting a special addition of a new chapter Contracting Parties, third and 3 of this Article has notified the depositary in accordance with paragraph.
5. (A) a customs union or economic union that Articles 1, 2 and may Contracting Parties in accordance with paragraph 3. Such customs union or economic union will notify the authority in relation to matters governed by this Convention the depositary. Significant changes have occurred under this customs union or economic union authority shall notify the depositary of the authority.
(B) of this Convention to the Contracting Parties that in terms of a customs union or economic union authority within the topics of this Convention to the Contracting Parties will use the members of the law on behalf of its own that provides contract with and fulfill the responsibilities imposed. In such a case, the Members of the Union, including the right to vote are not entitled to these rights as an individual.
Article 9. Approving or acceding to this Convention, a Contracting Party on the date of the deposit of ratification or who have entered into force, including the General Annex accept changes to the contract.
2. Contracting Party which accepts a Specific Annex or Chapter within it, the date he notifies its acceptance to the depositary which came into force that Specific Annex or accept amendments to the Standards in Chapter. A Specific Annex or Chapter Contracting Parties which have accepted this Convention, Article 12 in accordance with Article Recommended Practice of one or more of if the reserve put the adoption on the date with the depositary, entry into force have found that Specific Annex or mentioned in Section Recommended changes to the application accepts. Implementation of Article 10
Agreement. Each Contracting Party may declare that receive all or a portion of the land this contract approval signed without registration or be responsible for the report on international relations approval or participation will give the document to the entrusted the order or later depositary within the scope of this Agreement. This statement is received by the depositary will apply after three months. However, this Convention does not apply to lands specified in the notice before entering into force for the Contracting Party concerned.
2. This Article 1 st with any of the land is responsible for the international relations in accordance with paragraph reported that the scope of this Agreement the Contracting Parties, this Convention under the procedure of Article 19 of the Convention can no longer notify the depositary does not apply in those territories.
Implementation of Article 11 of this Convention, a customs union or economic union which the Contracting Parties notify Customs or Economic Union which occurred on the soil of this land and the Secretary General of the Council to be considered as a single region.
records adoption of the provisions and reservations Article 12
1. Connect all the Contracting Parties of the General Annex.
2. A Party to the Convention to one or more of the Specific Annexes or accept the Department within one or more of them. Located in a Specific Annex or Chapter of the Agreement (s) located where a Contracting Party is obliged to comply with all accepted standards. Specific Annex or Chapter (s) Contracting Parties which have accepted, acceptance or subsequently deposited as a reservation to the authorities Recommended Practices, Recommended Practices related provisions of ulusa1 legislation (s) if the report said the current difference between the provisions of this Recommended applications must comply with. Derogation Contracting Parties, each time stating the date on which the reservation is valid decisions to partially or fully withdraw the deposited authority may notify. 3
. Specific Annex or Chapter of the Agreement (s) of each Contracting Party who have agreed, 2nd examine the possibility of a withdrawal of reserves imposed in the circumstances specified in paragraph wherein said at the end of each three-year period starting from the date of entry into force of this Convention for the Contracting Parties shall review in the results of the national legislation, are contrary to the provisions mentioned by the removal of the reservations notified the Secretary-General. Implementation of Article 13
Provisions 1. Each Contracting Party shall be accepted by the General Annex, Specific Annex (s) or part (s) to apply them in the field of standards within 36 months after the entry into force for that Party.
2. Each Contracting Party General Annex within 60 months from the date of entry into force for that Contracting Party shall apply this standard to the transition area in the Annex. 3
. Each Party shall, to the Contracting Parties to be adopted within 36 months after the entry into force Suppl (1) or Section (s) shown Recommended applies Applications unless placed in reserve to one or more.
4. (A) for a Contracting Party the period specified in the provisions of paragraph 1 or paragraph 2 in practice are not enough for the implementation of the General Annex of the provisions of the Contracting Parties before the expiry of the period prescribed in the provisions of paragraph 1 and paragraph 2 Execution of the Committee may request an extension of this period. General Contracting Parties of the need when the time extension request additional provision (s) and specify the demands of the grounds.
(B) in exceptional circumstances the Executive Committee may decide to grant such an extension. The Executive Committee decided to extend the decision and state the exceptional circumstances justifying the extension would in no case more than a year. At the end of the extension period to implement the provisions of recognition of the Contracting Parties notifies the depositary in respect of the extension. Article 14 1
resolution of the dispute. This Convention concerning the interpretation or application of a dispute between two or more Contracting Parties shall be resolved by negotiations between them as possible.
2. Disputes can not be resolved through negotiations, the dispute and taken to the Executive Committee to make recommendations for resolving the dispute by examining the Contracting Parties. 3
. Located in dispute Contracting Parties may agree in advance to abide by the advice given by the Executive Committee. Amendments to Article 15
contract. Executive Committee by Article 6 paragraph 5 (a) (i) and (ii) wherein the recommended changes to the text of the Contracting Parties of the Council Secretary-General sent to all Contracting Parties and Contracting Parties not Members of the Council by.
2. Changes in the main text of contract, from the date of notification of these changes in a twelve month period of time present in any Contracting Party a complaint with the recommended changes unless a Steering Committee session twelve months after their deposited an acceptance of the Contracting Parties shall enter into force for all Contracting Parties. 3
. any changes to the General Annex or the Specific Annexes of this Agreement or recommended in Sections;
A) Contracting Parties or is Specific Annex or Chapter said that Specific Annex or Chapter not be appealed unless the Contracting Parties which have accepted, or
b) said although it intends to accept the changes recommended by a Contracting Party the issue has not yet fulfilled the conditions for admission to the Secretary-General to inform the Council if the recommended changes
Contracting Party shall be deemed accepted six months after the date of notice.
4. A Party paragraphs of this Article 3 (b), if also sends it to the notice of the Council Secretary-General, as long as it notifies the recommended changes agreed that the Council Secretary-General after the expiry of the six-month period of paragraph 3 until this Article, the changes recommended in a period of eighteen months It may submit an appeal.
5. This paragraph of Article 3 (a) or 4, if an appeal is made in accordance with the conditions will be deemed to have accepted the changes and void.
6. A Contracting Party under paragraph 3 (b) if ye have sent a notification in accordance with the changes, shall be deemed accepted on the earlier of the following dates:
a) accept the recommended changes all the Contracting Parties which have sent these notices have their Council Secretary General with their history; if all the acceptances referred to in paragraph 3 of this Article six months after that date if required before the end of the said period of six months is considered to be the date of expiry.
B) referred to in paragraph 4 of this Article eighteen months after the deadline.
7. This Convention, General Annex or the Specific Annexes or any amendment deemed to have accepted the department or from the date of deemed accepted either or six months later is recommended if the prescribed a different time changes enter into force at the end of this period from the date of deemed to have accepted the change.
8. Council Secretary-General recommended that the substance of the change in paragraph 3 (a) requires the objections and paragraph 3 (b) in accordance with the received notifications in the shortest possible time notify the Contracting Parties to this Convention. Secretary General of the Council, it is recommended changes to the appeal of the Contracting Party or Parties who have been notified that they were adopted or subsequently inform the Contracting Parties.
Article 16. This Convention, Article 15 as well as the Executive Committee of the mentioned amendment procedure in Article change a Recommended Practice in accordance with Article 6 or can give a Specific Annex or decide to incorporate new Recommended Practices Chapter therein. Each Contracting Party shall be invited to participate in the Council by the Secretary General of the Executive Committee meeting. Such a decision adopted any changes to the text or new Recommended Practice, Secretary General of the Council and notified by the Contracting Parties to the Convention to non-Contracting Party councilor.
2. Paragraph 1 of this Article the decision in the framework of a change or addition of new Recommended Practices, Secretary General of the Council shall enter into force six months after being notified by. The amendment or new Recommended Practice of a Specific Annex or all Contracting Parties which have accepted Part subject to the addition of this Convention Article 12 In the event that a reservation put under the procedure laid down in Article these changes or new Recommended Practices shall be deemed to have accepted. Article 17
time. This contract is indefinite. However, any Contracting Party after the entry into force of the Convention have been identified according to Article 18 may at any time withdraw from this Convention.
2. The denunciation was made in a written document deposited with the depositary. 3
. Withdrawal from the depositary of the withdrawal document would take effect six months later.
4. The provisions of paragraphs 2 and 3 of this Article, the admission after the date of entry into force of a Contracting Party is always applied to Specific Annexes or Chapters can get it back.
5. General Annex acceptance withdrawing from the contract, a Contracting Party shall be deemed withdrawn. In this case the provisions of paragraphs 2 and 3 also apply. CHAPTER V FINAL PROVISIONS
entry into force of the Convention Article 18
1. This Convention, Article 8 paragraphs 1 and 5 to enter five of the entities referred to three months after their approval without registration or depositing its instrument of ratification or have signed the Convention into force.
2. This Agreement, the Contracting Parties shall be in accordance with the provisions of Article 8 for each of the Contracting Parties shall enter into force three months later. 3
. This contract is a Specific Annex or Chapter of the five accepted that Specific Annex or Chapter of the Contracting Parties shall enter into force three months later.
4. After entering a Specific Annex or Chapter under paragraph 3, the force in accordance with the Specific Annex or Chapter, shall enter into force three months after the notification of acceptance for each Contracting Party. However, a Specific Annex or Chapter for a Contracting Party to this Convention does not enter into force before the entry into force for that Party. depositary of the Convention
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.
a) receipt of the original texts of this Convention and maintain;
B) prepare certified copies of the original text of this Agreement and the Contracting Parties, non-Contracting Parties Members of the Council and the Secretary General of the United Nations;
C) to participate in or approve this Agreement accept all signatures with or without approval of registration and receipt of the notification in this regard and maintains documents and correspondence;
D) the signature of a document relating to this Agreement, examine whether notification or communication has been made necessary and appropriate, and offers necessary issue to the attention of the Contracting Party concerned;
E) the Contracting Parties, non-Contracting Parties and Members of the Council will report the following matters to the United Nations Secretary-General;
- Under Article 8 signatures, ratifications, accessions and acceptances of Annexes and Chapters;
- Executive Committee which recommended adding a new chapter to this Convention General Annex and new Specific Annexes or Chapters;
- This Convention, General Annex and of each Specific Annex or Chapter of the date of entry into force in accordance with Article 18;
- This Convention 8, 10, 11, 12 and 13 shall be in accordance with the substance of the notifications received;
- Contracting Parties Attachments / withdrawal of acceptance of the Department;
- Denunciations under Article 17 of the Convention;
- 15 th considered changes adopted under Article and their date of entry into force. 3
. When a deposit with the Contracting Parties authorities a dispute concerning the duties of the depositary of the can provide the depositary or that Contracting Party shall subject the other Contracting Parties and the signatories or situation by the Executive Committee or the Council. Registration and authentic texts
accordance with the UN Charter's Article 20 that Article 102 of the Convention, the Council requests the Secretary-General on the United Nations General Secretariat shall be registered.
Tacit approval of the foregoing, the undersigned duly authorized representatives, have signed this Agreement.
Both texts being equally valid copies in English and in May of one thousand nine hundred and seventy-three years of French eighteenth day in Kyoto, is arranged. Original copies, Article 8 paragraph 1 of this Convention 'Council, which will also send a certified copy to the Secretary-General said all parties be deposited. Appendix 2 Appendix
GENERAL PART 1
GENERAL PRINCIPLES 1.1.
Standard Definitions In this Appendix, Standards and Transitional Standards in this Annex, customs procedures and practices specified in the Annexes to the regime in private, where appropriate and should be applied to applications.
this Annex and Specific Annexes' until the regime and customs procedures will be completed and brought to the conditions specified in national legislation and practices in place to be as simple as possible.
customs authorities, to improve cooperation and national provisions and establishes formal consulting relationship with the business community to facilitate their participation in the establishment of appropriate working methods of the most effective international agreement and continue. CHAPTER 2 DEFINITIONS
Annexes to the application of this Convention;
1. Objection, who is directly affected by customs and the victim of a decision or omission made by people who want the compensation process by the competent authority;
2. The accrual of taxes and duties, the determination of duties and taxes payable; 3
. Book and control based on documents related books held by the person concerned, the registration, the company system, and declare the truth and reality through the analysis of trade data to convince customs measures in the matter;
4. Checking the goods declaration, declaration of goods that correctly made and the actions taken by the customs in order to fulfill the conditions to be satisfied that the required supporting documents;
5. the completion of customs procedures, the use of domestic goods, the completion of customs formalities necessary to allow it to be subject to the issuance or another customs regime;
6. Customs, the implementation of tax and customs legislation and the collection of pictures and furniture import, export, transport or storage responsible for the fulfillment of other laws and regulations related to government agencies;
7. Customs control measures applied by the Customs to ensure compliance with customs legislation;
8. Customs duties, taxes Located in tariffs that apply to goods entering or leaving the customs territory;
9. Customs procedures, all measures are to be fulfilled by the person concerned in accordance with the customs regulations and tariffs;
10. Customs legislation, goods imported, exported, transported or stored in connection with the administration and implementation of particular arrangements made by the customs under the statutory and regulatory provisions and statutory powers which the customs liability;
11. The customs authorities, with the fulfillment of customs procedures and the authorities competent customs administrative units have been appointed for this purpose the premises or other areas;
12. Customs area, the application of customs legislation of one Contracting Party;
13. Decision of individual savings in a matter related to the customs of the customs legislation;
14. Declarant goods with or on behalf of an individual which is declared in declaration;
15. Payment Date, the date of the duties and taxes payable;
16. Taxes and duties, import and / or export duties and taxes;
17. physical examination of the goods, type of goods, origin, condition, quantity and value of the goods declaration to be convinced about the suitability of the matters mentioned physical inspection of goods by customs;
18. Export duties and taxes, with the approximate cost of the services provided limited or other national authorities in the name of other than the fees charged by customs, the export of goods or exports due to received customs duties and other taxes, images or charges;
19. Goods declaration, the person concerned made in accordance with the procedure prescribed by the customs, the customs procedure to be applied to the goods specified and customs declaration containing the matters that demand for the implementation of this regime;
20. Import duties and taxes, with the approximate cost of the services provided limited or other national authorities in the name of other than the fees charged by customs, the goods imports or imports thus received customs duties and other taxes, images or charges;
21. Mutual administrative assistance in the implementation of a duly cooperate with other customs administrations on behalf of or with the customs legislation of a customs office and the prevention of customs offenses, the transactions related to the investigation and intervention;
22. Neglect, he claimed to be a matter of making a decision within a reasonable time, or the absence of a verb in itself duly accordance with the customs of the customs legislation;
23. Meet the real and legal persons, unless otherwise stated in the text;
24. Delivery of goods, customs procedures are completed actions taken by customs to ensure the goods available to the person concerned;
25. The refund taxes already paid for the goods and the repayment of all or a portion of the images and all done in cases where the payment or waiver of a portion;
26. The guarantee is to convince customs that it will fulfill the obligation to the customs. If the guarantee covers the obligations of the various operations "in general" is defined as;
27. Third-party, import, export, storage or transport of the goods in relation to another person or persons in direct relation to customs on his behalf;
CHAPTER 3 COMPLETION OF CUSTOMS PROCEDURES AND OTHER CUSTOMS PROCEDURES
competent customs administrations 3.1. Standard
Customs, the goods can be presented at the customs office or customs procedures can be completed sets. The powers of customs administrations, will be taken into consideration in determining the locations and hours of operation factors include in particular the needs of commerce.
Customs, at the request of the person concerned and that the current number of reasons, apart from one customs regulations and duties of the customs authorities relating to the application and fulfills depending on facilities outside the designated hours. Charges to be collected by the Customs shall be limited to the approximate cost of the services provided.
related customs administration of the customs administration in cases where they fit in the common border crossings in working hours and the competence of this administration.
3.4. Transition standard in cases where the relevant customs authorities be able to carry out joint controls at border crossings
3.5. Transition Standard
Customs is willing to change the customs authorities to establish a new or existing customs authorities in the common border crossing, located in the neighboring customs cooperation as possible with the establishment adjacent to the customs authorities in order to facilitate joint controls.
Declarant (a) persons can act in the capacity of the declarant
Standard National legislation determines whether people can move with the conditions under which the capacity of the declarant.
3.7. Any person has the right to save money on Standard
goods, act as a declarant.
(B) Responsibilities of the declarant 3.8
declarant, the accuracy of the information specified in the goods against customs declaration is responsible for the payment of duties and taxes.
(B) the rights of the declarant 3.9
. Before making Default
goods declaration, under certain conditions determined by the customs declarant;
A) to check the goods, and
b) is entitled to take samples.
Customs, which allow for samples to be taken under customs control, and must take place in the goods declaration concerning the relevant consignment of these samples does not charge a separate goods declaration.
Goods declaration (a) Goods declaration form and content of
3.11. Standard content is determined by the Customs declaration of goods
. page shape of the goods declaration shall conform to the UN format.
Customs operations, to be completed by the computer system as specified in the Customs Cooperation Council Recommendations on information technology in the form of returns filed electronically must comply with international standards for electronic information exchange.
Customs, to take place in the goods declaration required information, and tax assessment and collection of paintings, limited to the amount of points they deem necessary for the implementation of the compilation of statistics and customs legislation.
reasons by customs to be considered valid, the declarant to prepare the goods declaration Where have all the necessary information to include the matters deemed necessary by the Customs and the declarant is determined by the duration of the recording to take complete provisional or incomplete goods declaration to be permitted.
Customs, registered in the case of a provisional or incomplete goods declaration, completed with the application of the tariff items to wake up and correct declaration of goods included difference between the application of the tariff items given first wake up.
Applicable taxes and if given the necessary guarantees to ensure the collection of images is not delayed delivery of the goods.
Customs, the original goods declaration and request to be given the required minimum number of copies.
(C) Declaration of supporting documents
Customs, to allow the control procedures for proving the goods declaration and to ensure that they comply with all the requirements for the application of customs legislation would only request documents required.
documents evidencing, for reasons that will be considered valid by the customs, the customs declaration fails supplied with goods, it permits the preparation of these documents within the specified time.
3:18. Transition Standard
Customs, evidencing allows documents to be provided by electronic means.
Customs, except as required in the processing of goods declarations do not want to translate the issues in the document evidencing. Issuance of
Declaration, the Registration and Control
Customs, the goods declaration at any designated customs authorities to grant permits.
3:21. Transition Standard
Customs allow the goods declaration to be given by electronic means.
Standard Goods declaration, given in customs designated hours.
national legislation on granting of goods declaration if it detects a certain time, this allowed time to complete the goods declaration the declarant and is sufficient to allow it to obtain the supporting documents.
Customs will extend the period for granting the request of the declarant and customs goods declaration for reasons that will prevail.
national legislation, before the arrival of the goods and the goods declaration and the documents evidencing the granting of bonds registered to the judgment or control.
Customs, if it can not register the goods declaration notify reasons to the declarant.
Customs, given the current owner of the goods declaration statement to make changes to allow the inspection of the condition have not started or when it was taken to check the goods declaration request.
3:28. Transition standard case of a request
after the start of the control of goods declaration, customs, to modify the statement of the declarant, the reasons given by the declarant if the current number of permits.
3:29. Transition Standard
Owner of the goods declaration or the statement rollback to declare another customs regime, the demand made before delivery of the goods and the cause of the event is allowed to be considered valid by the customs.
Standard control of goods declaration, also concluded as soon as possible or by registration.
goods of the customs declaration for the purpose of controlling only available in the action it considers necessary to ensure compliance with customs legislation. Allow people with special operations off the
3:32. Transition Standard
with regard to compliance with the Customs should include having an adequate system for the administration of an appropriate record and commercial records, the customs to permit owners to people who meet the criteria set by the customs:
- to identify the goods items on the provision of the minimum information necessary and delivered to the final declaration of goods to be allowed to be completed later;
- The customs clearance of goods, places or customs declarant is permitted to be completed at another location;
And to the extent it is possible additionally:
- often imported goods exported by the same person or the situation within a specified time allow a single goods declaration for all imports or exports granting;
- And taxes accrued to the obligations of their own and, where appropriate, to ensure compliance with other customs requirements have allowed the people to use commercial records;
- Later a supplementary goods declaration provided that the goods declaration supported by the permit holder is given to people passing records; It provides opportunities
Examination of items (a) The time required for the inspection items
Customs decides on the examination of the declared goods are made as soon as possible after the registration of the goods declaration inspection.
Inspection of live animals in the planning, perishable goods and other goods deemed priority is given to the customs of urgency.
3:35. Transition Standard
other items that should be checked by the customs authorities and by customs if the planned inspection, but also assure the realization and coordination of inspection and, if possible.
(B) The presence of the declarant of goods to be examined
Customs evaluates the presence or request to be represented at the examination of the owner of the goods declared. Such requests are fulfilled if there are exceptional circumstances.
3.37.Standart sees useful to facilitate Customs examination of the declarant at examination of goods at customs with the necessary assistance in order to have the presence or want to be represented.
(C) Sampling by the Customs
samples, detection of, or securities only tariff definition of goods declared if deemed necessary by the customs or taken for the implementation of other provisions of national legislation. samples taken will be as small as possible. Errors
Customs 3.39.Standart, whether deliberate intention of cheating the error and does not install or major penalty for errors, if satisfied that no gross negligence. If he thought it was necessary to prevent the repetition of such mistakes, but you can download a penalty not to exceed the goal. Delivery of goods
declared goods, after examination by customs or immediately after the decision not to inspection;
- The absence of a crime;
- Import or export license or receipt of other required documents;
- Granting all permits for work related; and
- taxes and will provide payment or collection of images delivered
provided that necessary measures are taken.
Customs shall, if satisfied will complete later all transactions relating to the completion of customs clearance of the goods of the declarant, the declarant is relevant if the consignment to submit a commercial or official document containing the main issues and necessary tax to be applied and the image recording to provide guarantees to ensure collection He delivers the goods.
Customs, samples for laboratory analysis, decides that detailed technical documents or need to be consulted expert on the condition, in their opinion not subject to the prohibition or restriction of providing the necessary guarantees and goods delivers the goods before knowing the results of such examination.
Customs If a violation is detected, the goods confiscated lack of topics or items to be needed as evidence at a later stage and the declarant of taxes and duties paid and the delivery of goods on the condition of giving guarantees to ensure the reimbursement penalty will be charged with any additional taxes and duties can not wait for the completion of administrative or legal action before. abandonment or disposal of goods
for items of domestic use yet where subjected to the delivery that or any other customs regime and the person concerned, provided that it has detected a fault and duties of the demand of payment and recovery of entitlement to payment is possible in the following cases:
- statement with the request and the resolution of the customs on goods to be abandoned to the Treasury, to be destroyed or rendered commercially valueless under customs control. It is borne by the person concerned any costs that may arise.
- Goods accident or a result of force majeure would be destroyed or suffer the loss can not be compensated in a way that can be accepted by the customs of the destruction and loss.
- Decrease occurred due to the nature of things and it's not acceptable to the customs.
If the destruction of the remaining waste and debris will be used domestically or exported waste and scrap are subject to taxes and duties to be applied in this case when it is imported or exported.
3:45. After the transition Standard
Customs undeclared within the time allowed or tax if the purchase is a crime of goods have not been delivered although the discovery and pictures with the removal of all fees and expenses, to the beneficiaries of the proceeds of the sale or the rights for a certain period if it is not possible left to use. SECTION 4
TAXES AND PICTURES. of ACCRUED TAXES AND PAINTING of
COLLECTION AND PAYMENT 4.1.
Standard National legislation shall specify the circumstances give rise to duties and taxes.
4.2. while the Standard
accrued taxes and the pictures are specified in national legislation. The accrued liability after the goods declaration or otherwise made after the birth as soon as possible.
taxes and determined that based on the facts and circumstances they realize the picture is defined in national legislation.
Standard rate of tax and the image is indicated in official publications.
national legislation, taxes and set the time interval to be considered with the aim to assess the rate of pictures.
national legislation, taxes and determine methods that can be used for the payment of the pictures.
national legislation, the person liable to pay duties and taxes (s) inserted.
national legislation, determine the date and place of payment needs to be done.
4.9. The Standard
national legislation from the date of payment of the goods delivery date set as the next, after the delivery date of the items is at least 10 days. It does not work with the delivery of goods interest for the period between the date of payment.
national legislation, the tax paid on time and set the duration that the customs started legal action for the collection of pictures.
national legislation, the date of payment of unpaid tax and interest rate to be applied to the pictures and determine the conditions of application of such interest.
4:12. When Standards and pictures
tax paid in the absence of any other evidence of payment, a receipt is provided as proof of payment to the person making the payment.
4:13. Transition Standard
national legislation, the minimum tariff will be charged a certain amount of duties and taxes under the asset and pictures and / or specify the amount.
Customs if the goods declaration or tax and the errors made in the assessment of the images to be collected legally, or the amount of duties and taxes will be reimbursed to detect or that would give rise to be charged less, corrects errors, and will charge the missing amount. However, this amount is less than the minimum amount specified in national legislation does not charge customs or compensation for this amount.
B. Postponement of payment of customs duties and taxes
4:15. The Standard
national legislation to allow him to postpone the payment of tax and pictures, specifies the conditions allowing such a convenience.
deferred interest payment does not run as far as possible.
Standard deferred payment period of the tax and the picture is at least 14 days.
C. REPAYMENT OF CUSTOMS DUTIES AND PICTURE
provided tax refund case and determine whether more images are collected in error in accruals.
Defective, or one that is found to be in accordance with specifications agreed during import or export, and the supplier or suppliers designated by being returned to the other person to import or export goods subject to provide a refund, subject to the following conditions:
- goods unprocessed importing country, to be repaired untreated or unused and be re-exported within a reasonable time,
- goods exported to countries unprocessed, repairs have not been or have been used and to be re-imported within a reasonable time,
However, goods handling, if the use of such goods or deficiencies related to re-imported goods or forced to reveal other conditions giving rise to export, tax and does not hinder the reimbursement of the picture.
Re-export or re-import as an alternative, the goods can be left to the Treasury or by decision of the customs authorities may be destroyed under customs control or can be made commercially worthless. However, such abandonment or destruction shall install any cost to the Treasury.
4:20. When the migration Standard
initially declared for the customs procedures and duties and taxes paid goods allowed by Customs to switch to another customs procedure given, reimbursement, paid ones and consist of duties and taxes in excess of the amount due under the new procedure.
Back without regard to delay the decision on the payment will arrive and be notified in writing to the relevant person; the return of the amount paid more, after the necessary views for said request is performed as soon as possible.
4:22. If the standard during the assessment of duties and taxes by Customs
determined to be more due to the fault of the customs refund it is carried out as a priority.
4:23. In case the time limit will be the adoption of standards demand a refund if
Overcoming these limits in order to pay back the provision to take account of different circumstances of each case would be contained long enough.
Such amount will not be refunded if less than the minimum amount specified in national legislation. Section 5
GUARANTEE 5.1. Standard
national legislation, counts the number of cases requiring the provision of collateral and determine the forms of collateral.
Customs determines the amount of collateral.
not deposit the requested person, who must be accepted by customs, you are allowed to choose any type of collateral.
Customs, the national legislation allows familiar, it does not demand collateral if it is convinced that the fulfillment of the obligations.
5.5. When asked to provide standard
collateral fulfillment of obligations under the customs regime of customs, in particular, acknowledge a general guarantee of the declarant in the declaration of goods regularly at different customs in customs.
deposit required, as far as possible the amount of the deposit will be kept low and in cases where the collateral for the payment of duties and taxes, the amount of taxes which may be incurred and not exceed the amount of pictures.
When a guarantee is given, then the issue is solved guarantee the fulfillment of the obligations which require to be convincing assurances from the customs. CHAPTER 6 CUSTOMS CONTROL
Transportation vehicles entering or leaving the customs territory, including all items, whether or not subject to tax and images are subject to customs control.
customs control is limited to the greatest extent to ensure compliance with customs legislation.
6.3. Standard customs authorities in the conduct of customs control uses
Customs, which transport people and goods which will be examined, including the use of risk analysis and to determine the scope of the examination.
Customs adopts an appropriate measure to support the risk management strategy.
Standard Customs control systems, including notebook and control based on the document.
Customs, may cooperate with other customs administrations and located on mutual administrative assistance to improve customs control.
Customs, traders and explores ways to sign a Memorandum of Understanding to increase cooperation and customs control.
6.9. Transition Standard
Customs uses to improve the customs control of information technology and electronic commerce to the fullest extent possible.
Customs, if the traders have an impact on customs operations of commercial systems, and evaluate these systems to ensure compliance with customs requirements. CHAPTER 7
APPLICATION OF INFORMATION TECHNOLOGY 7.1. Standard
Customs for customs and traders to support cost effective and efficient customs procedures apply when the information technology. Customs determines the conditions of application of information technology.
Customs uses the internationally accepted standards when it comes into computer applications.
Information Technology, affected by direct as possible with all the parties concerned are carried out by performing many consultations.
Standard New or revised national legislation;
- Printed documents need an alternative electronic trading methods,
- printed travel documents based authentication methods, as well as electronic authentication methods,
- customs information this information is the retention and appropriate for their use of other customs administrations and legally other approved electronic commerce techniques with all parties the right to change the way
CHAPTER 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRD PARTIES 8.1
The persons concerned have the option to have a treatment by appointing a third party to act on their behalf directly or through customs.
national legislation, for a person to another person or to determine the conditions relating to the treatment to be made on his behalf by the customs authorities and customs taxes and duties to third parties and specifies the responsibility for the irregularities.
customs formalities applicable to the relevant people who work on their own behalf, would have less kayırıc or more stringent requirements of customs formalities carried out by a third party on behalf of the person concerned.
a person designated as a third party, on behalf of the person who is appointed in terms of customs procedures has the same rights.
Customs, the merchant provides his official consultations with the participation of a third party.
Customs determines that the conditions are to treat with a third party.
Customs reports the decision will have a treatment to a third party in writing. INFORMATION PROVIDED BY THE CUSTOMS AUTHORITIES SECTION 9
, DECISIONS AND RULES
GENERAL PRACTICE 9.1. Standard
Customs ensures that all general information regarding the application of customs legislation, any person concerned.
use the presented information, customs regulations, administrative regulations or be amended due to changes in the conditions necessary customs, provided it is not an obstacle to the preliminary report, the persons concerned changes makes it ready to use revised information sufficiently prior to the entry into force in order to allow them to take into consideration.
9.3. Transition Standard
Customs information uses information technology to improve supply.
SPECIAL QUALITY INFORMATION 9.4. Standard
Customs, at the request of the person concerned, as fast and accurate as possible, and provide information concerning the customs legislation of the special circumstances required by the person concerned.
Customs only information specifically requested but also provide other relevant information about the person he thought he should know.
9.6. When the Standard
Customs information, proprietary or confidential matters affecting customs or qualified third parties, such statements unless required by national legislation or permit, unless assure that it will not disclose.
Customs failed to provide information free of charge, the fee is limited to the approximate cost of the services provided.
DECISIONS AND CONDITIONS 9.8. Standard
person's written request, inform the customs decision in writing within the period specified in national legislation. if not against the person concerned of the decision stated the reason and the right of appeal is provided.
Customs, data binding provisions at the request of the person concerned, provided that it has all the information it considers necessary. CHAPTER 10 CUSTOMS ISSUES APPEAL
RIGHT TO APPEAL 10.1.
Standard National legislation provides the right of appeal in customs matters.
a decision or omission of the Customs has the right to appeal directly to any person affected.
Customs directly after making a decision on the request or omission to the affected person to the customs authorities within the time period specified in national legislation, be notified of the reasons for this decision or omission. This may cause an objection or not.
Standard National legislation provides the first appeal against the customs.
5.10. The Standard
Customs rejected the appeal, has the right to appeal to an independent institution from the customs people protesting.
In the latter case, the person who has the right of appeal to a judicial authority appeal.
10.7 APPEAL FORM AND RATIONALE. Standard
will appeal in writing and specify the reasons for the objection is based.
10.8. A standard time limit, and this time for making the appeal against a decision by
Customs Order, to prepare the appeal and appeal to people who would be qualified to do the work on the contested decision.
10.9. The Standard
Customs to be challenged, customs, together with supporting evidence does not want to appeal, however, give a reasonable period of time under suitable conditions for the submission of that evidence.
C. EXAMINATION OF APPEALS
customs provisions and written notice of appeal to the person who objected to the message as soon as possible.
10:11. The Standard
rejected the objections raised by Customs, customs notify in writing the reasons and objections that may apply to have the appeal to an administrative or independent authority and notify the time-limit will be appealed.
10:12. The Standard
appeal to be justified, the customs office, except that no decision on the appeal against the decision of the judicial authorities or independent or provision is put in place as soon as possible.
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