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CONVENTION INTERNATIONALE POUR LA SIMPLIFICATION ET L'HARMONISATION DES BEGIMES DOUANIERS (amend6e) (onsoil dc (oop6rotion douonidre ( Orgonisotion Mondiole des Douonas ) Bue du Marchd 30 B'1210 Bruxelles (} INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION OF CUSTOMS PROCEDURES (as amended) Customs Co-oPcrotion Council ( lllorld Customs Orgonizotion ) Bue du Marchd 30 8.12'10 Bruxelles .- 1 INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION OF CUSTOMS PROCEDURES (as amended) PBEAMBLE The Contracting Parlies to the presenl Conventioo established under the auspices o, the Cusloms Co-operation Council, EN0EAVOURING to eliminats divergence between the Customs procsdurgs and practices ot Contracting Parties thal can hamp€l international trade and other international exchanges, DESIRING to coniribule etlectively to the development ol such lrade and exchanges by simplitying and harmonizing Cusloms procedures and practices and by lostering inlernational co-oPeralion, NOTING that lhe significant benelits ol lacilitation ol int€rnalional ttads may be achieved withoul compromising appropriats standards ol Cusloms conlrol, RECOGNIzING that such simplif;lion and harmonization can be accomplished by applying, in particular, lhe lollowing principles : . lhe rmplementation ol programmes aimed at continuously mod€rnizing Customs procedures and praclices and thus enhancing etticiency and eft€stivsness, . tho application ol Customs procedures and praclices in a predictable, consisisnt and lransparent manner, . the provision to interested parties ol alllhe necessary inlormation regarding Cusloms laws, regulations, administralive guidelines, procedures and praclices' . the adoption of modern tBchniquas such as risk management and audil'bas€d controls' and the maximum practicable us€ of inlormation technology, . co-operation wherevsr appropriate with othor national auihorities' adminislralions and lhe lrading communities, . . the implemenlation gl relevant inlernalional slandards' the provision to aliected parties ol easily accessible judicial review, other Customs processes ol administrative and 2. CONVINCED that an inlernational inslrument incorporaling the above obieclives and principles thal Contracting Panies underiake to apply would lead to the high degree ol simplification and harmonizalion ol Customs procedures and praclicos which is an essentaal aim ol the Customs Co-operation Council, and so make a major contribulion lo facilitation ol international lrade. Have agreed as lollows : CHAPTER I Detinltions Arlicle 1 For the purposes o, this Convenlion : (a) "standard" means a provision lhe implemenlation ol which is recognized as necessary lor the achievemenl ol harmonizalion and simplitication ol Customs procedures and Practicgs; (b) 'Translllonsl Slandard" means a Standard in lhs General Annex for which a longEr p€riod lor implemsntaiion is permitted; (c) "Flecommended Plactlce" means a provision in a Specilic Annex which is recognized as constituting progress towards the harmonization and the simplitication ol Customs procedures and pr;ctices, the widest possible applicaiion ol which is considered to b€ desirable: (d) "National leglslation" means laws, regulations and other measurss impossd by a comoetent a;thor(v ol a Contracling Party and applicable throughout tho tBrritory ol the Coniracring Pady;oncerned. or trealies tn lorce by whrch thal Parly is bound; (e) "General Annex" means the set ol provisions applicable to all lhe Customs procedures and practices relerred to in this Convention; (i) "sDecllic Annex" means a sel ol provlsions applicable to one or more Customs procedures and practices relerred to in this Convention: means a set of explanations ol lhe provisions ol the General Annex' r.tr *' "Guldelines" ct"pi"o in"t"in which indicale some of lhe possible courses ol si""ii" ir""r"i Standards and "no ,l - lo O",o oweo In aOplyrnq the Slardards. Transrlronalpractices and aecommenaeo Practices, a;d an panicular describing best recommending examples ol greater lacilities; 3. "Permanent Technlcsl Commlttee" means lhe Permanent Technical Commlttes ol the Councili (ii) "Councll" means the Organization set up by tho Convention establishing a Customs Co-operalion Council, done ai Brussels on 15 December 19501 "Cusloms or Economic Union" m€ans a Union constituted by, and composed ol, States which has compelence to adopt its own regulations lhat are binding on thoso Stales in respect of mattsrs governsd by this Conveniion, and has competsnce to decide, in accordance with its internal procedures. to sign, ratity or accede lo this Convenlion. CHAPTER II SCOPE AND STBUCTURE ScoPe ol the Convenllon Ariicle 2 Each Conlracting Pany undertakes to promote the simplilicalion and halmonization o' Cusloms procedures ind, to thal end, to cgnlorm, rn accordance with the pjovisrons ol ihis Convention, to the Standards, Transitional Standards and Becommended Practices in the Annexes to this Convention. Howev€r, nothing shall prevsnt a Conttac-ting Party from graniing lacitities grealer than those provided for therein, and each Contracting Patty is iecomriended to granl such gr€aler lacilities as extensively as possible' Article 3 The Drovisions ol this Convention shall nol preclude the application ot national goods which ar€ subiecl to reg,slario"';,ih A"iato eilher prohibilions or restriclions on Customs control. Structure ot tho Conventlon Artlcle 4 1. 2. The Conventign comprises a Body, a General Annex and Specitic Annexes' consist' in The General Annex and each Specilic Annex to this Convention ; prlncipte, ol Crrapters rvhich subdivide an Annex and comprise 4. (a) definitions;and (b) Standards, some of which in the General Annex are Transitional Standards. 3. 4. Each Specific Annex also contains Recommended Practices. Each Annex is accompanied by Guidelinos, the texts ol which are not binding upon Contracting Parties. Arllcle 5 For lhe purposes ol this Convention, any Specilic Annex(es) or Chapte(s) therein to uhich a Contracting Party is bound shall be construed to be an integral pan ol the Convenlion, and in relation to lhat Contracting Party any relerence lo the Convention shall be deemsd to include a reference to such Annsx(es) or Chaple(s). CHAPTER III MANAGEMENr OF THE CONVENIION Management Commlttee Artlcle 6 1. 2 There shall be established a Managsment Committee to consider the implementation ol lhis Convention, any measures to secure unilormity in the lnlerpretation and application lhereol, and any amendments propos€d therelo. The Contracling Parties shall be members ol the l\,lanagemenl Committee The competent administration ol any entity qualilied to become a Contracling Panv to thrs Convenlion under the provisions ol Arlicle 8 or of any Member ol the Worid Trade Organizalion shall be entilled to anend the sossions ot the Managem€nt Committee as a; observer. The slatus and righls ol such ObseNers shall b€ Jer"r.r"o tv a council Decrsion The aloremenlioned rrghts cannot be exercisod betore lhe entry into'orce ol lhe Dectsron. 4. The Management Committee may invite the represenialives ol international oor"rnrentat a,id non-governmental organizatrons to attend lhe sossions ol lhe irtanagement Commitlee as observers. I The Managemenl Committee : (a) shall recommend to lhe Contracling Parties (i) amendments to ihe Body ol this Convention; : iii) amendments lo the General Annex, lhe Sp€cilic Annexes and Chapters therern and the incorporation o, new Chapters to the General Annex:and (iii) lhe incorporation ol new Specilic Annexes and new Chapters to Specific Annexes: (b) may decide to amend Rocommended Plactices or lo incorporate new Recommended Practicas to Specific Annexes or Chapters therein in accordance wilh Article 16; lct shall consider implementalion oi the provisions o, this Convention in accordance wilh Article 13, paragraph 4; (d) shall review and update the Guidelines; (e) shall consider any olher issues ot relevance to this Convention that may ba relerred to it; (l) shall inlorm the Permanent Technical Committee and the Council ol its decisions 6. The competent administratio'ns of th€ Conlracting Parties shallcommunicate to the Sesetary General ol th€ Council proposals under paragraph 5 (a), (b), (c) or (d) of lhis Article and the reasons lherefor, together with any requests for the inclusion of items on the Agenda ol the se$ions ot the Managemeni Committee. The Secretary General ol the Council shall bring proposals to lhe attention ol lhe comp€tenl adminislrations ol the Contracting Parties and ol the obs€rvers r€terrsd to in paragraphs 2, 3 and 4 of this Anicle. Committee shall meel at least once each year. ll shall The Managemenl -Chairmafl and Vice-Chairman The Secrstary General of th€ Council annually elecl a ol shall circulate the invitaiion and the draft Agenda to the competenl administrations 4 ol this the Contracling Parties and to the observers relerred to in paragraphs 2' 3 and Arlicle al least six weeks belore lhe Management Committee meets. Where a decrsron cannot be arrived at by consensus. matters belore the Manaoemenl Committoe shall be decided by voling ol lhe Conlractrng Partigs pr"ioi"u ,"oir paragraph 5 (a). (o) or (i) ot ttris nnicte shall be approved by i two-thirds majority ol the voles cast. All olher maners shall be decided by lhe Managemenl Committee by a majority ol lhe voles cast' .i"""ii 6. applies' the Customs or Where Article 8. paragraph 5 of lhis Convention 9. have' rn case ol voling only a ' E-n#iltjnioni-.,qrri Pantes shall ,r'rr,i"'t, ,ii!t ",]iltiii"'r Contracting Partiss. 1O t1. '' to"|'icbnr,""ring the totat votei attotted to thoir Members which are Commrttee shall.adopl a Betore lhe closure ol ils session,lhe Managemenl lo the Contracling Parties and shall be transmrlied lo lhe Coincil rprrln This reoort 'ment'oned parag'aphs 2' 3 and 4' tn a-riJolservers Article' the Rul€s ol Procadurs ol the unrelsiiri Manag€ment commiltee decides otherwise ln lhe absencs ol relevant provisions in this c.#i;;iG-"ppricaoie, Article 7 For the ouroose ol voting in the Management Commltt-ee'-there rovn on eaci Sbecitic shall be separale Annex and €ach Chapter ol a Sp€crlrc Annex' matt€rs relating to the intorpretation' Each Contracting Party shall be entitled lo vote on ta) '' aoov and Genelal Annex o' the convention' ;;;i;;;;;i.arienonient ot rr'e ol a Speciiic-Annex that is As teoards maiers concerning a Specilic Annex or Chapter {br Parties thal have accepied that specilic Annex '"' ;,;";"1;1";";, onrvir,oie cd,r'aiting or Ch;pter lherein shall have lh€ righl to vole' or be entitled to vote on dratts ol new Specilic Annsxes {c) Each Contracting Parly shallAnnex' new Chapters ol a SPecific CHAPTER IV CONrRACrING PANTY Ralltlcailon ol lhe Conventlon Article 8 or its Anv Member ol lhe Council and any Member ol the United Nations oecome a coritracting Party to lhrs convention : ro"",ir,rlJ "g""i,"i ,iy (a) by signing it without reservation oi ratilication: (b) by depositing an instrument ol ratiticalion atter signing it subject lo ratilication: or (c) by acceding to it. 7. This Convention shall be open until 3Ob June 1974 lor signature at the r-i"ra"rrn"rs oflf," Council in Biussels by the Members relerred lo in paragraph 1 of l1 s Arl cle In6.eaher, rl shall be open lor accessron by such Members' Anv Contraclrnq Party shall, at lhe time ol signing, ratifying or acceding to lhis ( convention. soecitv ihich ;t any ol the Specllrc Annexes or Chaplers therein accepls' ( Annexes more Specific tt may subsequenti nolity the deposrtary lhal accepts one or or Chapters therein. ol a Conlracting Parties accepling any new Specilic Annex or any new -Chapter paragraph ol lhis with 3 rn accordance Specrfic Annex siall notity the depositary Adrcle. wilh paragraphs {al Anv Cusloms or E@nomrc Union may become, in accordance cusioms or 1 i ana g 6l thrs Article, a Conlracting Party to this Convention Sucht9Tec{ Economic Union shall inlorm tha depositary ol its comP€tence with Jo.lne oovemeouv this Crnvention. Such Customs or Economic Union shall also info-ihl o"posit"rv ol any substantial modilication in the extenl of its competenc€' iiers Party to this Convention rb) A Customs or Economic Unlon which is a Contracting in ils own name the rights' and snalt, loitne maners within ils compelence, exercise rriniir," ,""oon"ioiriii"s, which the bonvention conlers on the Members ol such a ;h-i,li;r; a;"ir;tng Parties to this convention' ln such a cas€' the Msmbers li;;; Jiirir, u"r"" .n"rr ,"r be-entitled to individually exercise these rights, including lhe " dghl lo vote. Article 9 Anv contraclino Partv which ratilies this Convention or accedes thsrelo shall be tJ arenol"enti to this Convention, including the General Annex' which n"r" into force at lhe dato ol deposit ol ils instrumenl ol ratification or "ni"i"d accession. ur"i *, be Anv Conlractino Panv which accepls a Specilic Annex or Chapler thersin shall Annex oI lo lhe Standards contarned rn that Specilic *"no oy any ".enohenli rnto lorce at the date on which it notifies its accsptance lo r'"r" L-r'rJ"i "r,idr, an, "nte.ed contr""ting p"rty which accepts a Spscific Annex or Chapter ini*,tiirrirr 6" uot]"0 by any iinendhents to the Recommondod Practices conlained f|€rein, which have entersd into lorce at th€ date on which it notilies its acceptance to the depositary, unless il enters reservations against one or more ol lhose Recommend6O Practices in accordance with Article 12 of lhis Convention' tr*I"t!iti*. I 8. Application of the ConvEntion Artlcle 10 Any Contracting Parly may, at the time ol sagning this Convenlion without reservation ol ratrficalion o. ol depositing ils instrument ol ratilicalion or accession, or al ary time thereatler, declare by nolification given to the depositary thal this Conveniion srallextend to allor any ol the lerilories tor whose lnternational relations it is responsible. Such notiiication shall lake eifecl three months afler the dale ol the recerpt thereol by lhe depositary. However, this Convention shall not apply to the lenitories named in the nolification before lhis Convention has enlered into force lor th€ Contracting Parly concerned. Any Contracting Party which has made a notification under paragraph 1 ot this Anrcle eitending this Convention to any territory loI whose international relations il is responsible mai nolily lhe depositary, under the procedure ol Article 19 o, this Coovention, that the territory in question *ill no longer apply this Convention' Artlcle l1 fu lh€ application ol this Convention, a Customs or Economic Union that is a &r-aiE Party shall notity to the Secretary General ol the Councilth€ lerrilories which hlr E. C-ustom! or Economic Union"and these territories are to bo taken as a single Acceptance ol lhe provislons and reservatlons Artlcle 12 All Contracting Parties are hereby bound by the General Annex. A Conlracting Parly may accept one or more o, the Specific Annexes or one or -ore ol lhe Chapl;rs lherein A Conlraclrng Parly which accepts a Specilic Annex or Onapte(s) therein shall be bound by all the Standards lherein. A Contracling Pany i,ich accepts a Specific Annex or Chapte(s) lherein shall be bound by all the Recommended Practices therein unless, al the iime o, acceptance or at any time dlereatter, it notilies the depositary ol the Recommendod Practice(s) in respect o' which it enters reservations, stating tho ditlerences existing between th€ provisions ol |:s national legislalion and lhose of the Recommended Practice(s) concerned. Any Conlracting P;ny ,l,hich has entered reservalions may withdraw them, in whole or in oan. at any I'me by nolificalion to lhe depositary specitying lhs date on which such wrlhdrawal iakes eflecl. I 9. Each Contracling Party bound by a Specilic Annex or Chapte(s) therein-shall eramine the oossrbihtv-ol wiihdrawing any reservatrons lo lhe Recommended Practices ;e(ed under lhe Ierms ol Daraoraph 2 and nolity lhe Secretary General ol lho Council dihe resulls ol thal review al the end o, every three'year period commencing lrom lhe 6are ol the enlry rnlo {orce ot ihis Convention for that Cont.acting Pany, specilying the gfovrsrons oi ils nal onal legislatron which, in its opinion, are conlrary lo the wathdrawal d lh€ reservalions. lmPlemeniation ol the Provisions Article 13 Each Conlracting Party shall implement the Slandards in the General Annex and the Speci,ic Annex(as) orahapte(s) lharein thal it has accepted within 36 months afier such Annex(es) o. Chapter(s) have enlered into lorce lor lhat Contracting Pany' r Each Contracting Party shall implement the Transitional Standards in lhe General rnner rirtin OO ,ontis ol tie date lhat the General Annex has enlered into lorce lor fiat Contracting Party. Each Contracling Party shall implement the Recommended Praclices in the Specilic Annex(es) or bhapie(s) therein that it has accepted within 36 rnonths atler srn Specilic Annix(es1 oi Chapterlsl have entered into lorce lor thal Contracting Party. unless reservations have been enlered as to one or more ol those Recommended Practices. would, in ta) where the oeriods orovided tor in paragraph 1 or 2 ol lhis Artrcle provisions ol th€ ;*ti"". b" insuflicienl lor any Contracting Parly lo implement lhe i;eneral Annex, lhat Conlracting Party may request the Manag€ment Committee provide an belo;e the end ol the period relarred to in paragraph 1 oI 2 of this Anicl€, to lhe extension ot tnat period. ln making the requesl lhe Conlracting Partyshall state period is the ot which an extensron regard lo with provrsion(s) ol tfri Ceneral Annex required and lhe reasons lor such request. decide to granl (b) ln exceptional circumslances, lhe Managemenl Comminee may granling an such. iuch an extension. Any decision by the Management Commrtlee juslilying and the decision the circumslances erlensron shall state the exceptional period ol year' ol the Al lhe expiry one more than extensron shall in no case be exrension, lhe Conlracting Pany shall noliiy the deposilary of lhe implementalion o' the provisLons wilh regard lo which the extension was granled. 10. Settlement ol dlsPutes Article 14 Anv disoute beNeen two or more Conlracting Parties concerning lhe rrlerDrel;lron or app[cahon ol thrs Convenlion shall so lar as possible be settled by .€goliatron between them. Any dispute which is not setlled by negotiation shall be relen€d by.lhe Contracting ianies in dispute lo the Management Committee which shall thereupon consrder the dispute and make recommendalions lor its settlement. The Conlracling Parties in dispute may agree in advance lo accept ihe re@mmendations ol the Management Committee as binding' Amendments to the Conventlon Artlclo 15 The text ol any amendment recommended to the Contracting Parlies by the Management Committee in accordance with Adicle 6, paragraph 5 (a) (i) and-(ii) shall co;municated bv the Secretary General ol the Council lo all Contracting Parties and to thos€ Memb;rs ol lhe Cou;ail that are not Conlracting Parties. e Amendments io lhe Body ol the Convention shall enter inlo force lor all Conlracting Pa(ies lwelve monlhs atter deposil ollhe instruments of acceptance by tlrose Coniracting Parties presenl at the session of the Management Committse during rhrch the amendments were recommended, provided thal no objection is lodged by any of the Contracling Parties wilhin a period ol twelve months lrom the date ol communication ol such amendmgnts. Ariy recommended amendmenl to the General Annex or the Specilic Annexas or Chapters lherein shall be deemed to have been accepted six monlhs atter the date the recommended amendment was communicated lo Contracting Parties, unless I Parly or, inlhe case ol a Specilic la) there has b€en an obisction by a Contracting Party bound by that Specific Annex or Annex or Chapter, by a Conlracling Chapter;or (b) a Conlracling Party inlorms the Secretary Generalollhe Councillhat' although it intends to ac;ept the recommended amendment, the conditions necessary,or such acceptance are n01 yet rullilled. 11. tl a Conlracting Party sends the Secretary General of the Council a odEnunrcation as provided for in paragraph 3 (b) ol this Article, it may, so long as it lE rll notified ihe Secretary General ol the Council ol its acceptance ol the rocnmended amendment, submil an objection to that amendment within a period ol months lollowing ihe expiry oi ihe six-month period rererred to in paragraph 3 "lirieer :rrs Artrcle. : ='--:-< l' ar oblectron to the recommended amendmenl is noiilied in accordance with ihe or caragrapn 3 (a) or 4 ot lhis Arlrcle. lhe amendrnenl shall be deemed not to :ia€ been accepted and shall be of no eflect. I any Contracling Party has senl a communicalion in accordance wilh paragraph 3 tb) ot this Article, lhe amendment shall be deemed lo have been accspted on the ot the lollowing two dates : 3tr a ihe dale by which allthe Conlracting.Parties which senl such communicalrons nave notified the Secretary General ot ths Council ol lheir acceptance ol the recommended amendment, provided that, il all the acceptances were notitied betore the expiry ol the period ol six mofllhs referred to in paragraph 3 ot this Arlicle, that date shall bs tak€n to be the date of expiry ol the said six-month Friod; ll lhe date ol expiry ol ths eighleen-month period relerred to in paragraph 4 of lhis Ariate A.y amendment to lhe General Annex or the Specilic Annexes or Chapters t€ren deemed to be accepted shall enter into lorce either six months atler lhe date on Gr il was deemed to be acceptsd or, if a ditler€nl p€riod is specitiod in the Emnl€nded amendment, on the expiry o, that period afler lhe date on which the arr€.dment was deemed lo be accepted. The Secretary Gsneral of the Council shall, as soon as possible, notity the f.alraarng Parties to this Conveniion ol any obisction lo the recommended ir-€mmenl made in accordance with paragraph 3 (a), and ol any communication lf(€'ved in accordance with paragraph 3 (b). ol this Article. The Secretary General of tE Council shall subsequently intorm ths Conlracling parlies wheth€r th6 Contracting hrry or Parlies which have senl such a communication raise an objeclion to the lednmended amendment or accept it. Artlcle t6 Notwilhstanding the amendment procedure laid down in Articte 15 ol this Conventron, the Management Committee in accordance wtth Article 6 may decide to afiend any Recommended Practice or to incorporate new Recommended practices to a-, Spec ic Annex or Chapter therein. Each Contraciing party shall be invited by the I12 Ser*'! General of lhe Council 1o partrcipale in the deliberatlons ot the Management ;----ae€ The lext oi any such amendment or new Recommended Practice so rron shall be communicaled by the Secretary General ol lhe Council tO the EiE Parties and those Memb€rs ol the Councilthat are not Contracting parties Csrvention. ttry amendmeol or incoiporalion of new Recommended Practices decided upon 1 of this Article shall enter into force six months atter their ,laaion by lhe Secrelary General ot ihe Council. Each Contracting Party ay a Soec fic Annex or Chapter therein lorming the sublecl of such amendments t r€sSorarron ol new Recommended Practices shall be deemed to have accepted alllendments or new Recommended Practices unless il enlers a reservalion tE Drocedure ol Arlicle 12 oi this Convention. Duratlon ot acoesslon Article 17 Rrs Convention is ol unlimiled duralion bul any Conlracting Parly may denounce at irle after the date of ils entry into torce undsr Articte 18 thsreot. The denunciation shall be notilied by an instrument in writing, deposited with the The d€nuncialion shall take eliect six months after the receipt ol the instrument ol l.}re provrsions ol paragraphs 2 and 3 oi this Article sha also apply in respect ot Eifc Ann€xes or Chapters therein, tor which any Contracting paiy may rts acceptance al any time after the date of the entry into force. try Conkacting Party which withdraws its acceptance ol the General Annex shall er:Ed lo have denounced the Convention. ln this case, lhe provisions of 2 and 3 also apply. CHAPTER V FINAL PROVISIONS Entry into lorce ol the Conveniion Article '18 -ir:s Convenlion shall enler into lorce lhree months aher live o, ihe enlities :o rn paragraphs 1 and 5 ol Anicte 8 thereof have signed lhe Convention 13. without reservation o, ratilication or have deposiled their inslrumenls ol ratilication or accession. This Coovention shall enler inlo force lor any Conkacting Party three monihs alter it has become a Contracling Pany in accordance wilh lhe provisions ol Arlicle 8. Any Speciic Annex or Chapter ther€in to lhis Convention shall enter into lorce three monlhs aller live Conlracting Parties have accepted ihal Specific Annex or that Chapter. Aller any Specific Annex or Chapter therein has entered into force in ac@rdance wrth paragraph 3 ol this Ariicle, that Specific Annex or Chapter therein shallenter into lorce tof any Conlracling Pany three monlhs atler il has nolilied its acceptance. No Specilic Annex or Chapter lherein shall, however, enler inlo lorce lor a Contracting Parly belore thrs Convention has entered inlo lorce lor that Contracting Pany. Depositary ol the Conventlon Article 19 This Convention, all signatures wilh or r.vithout reserualion of ratification and all instruments ol ratilication or accession shall be deposited with the Secretary General ol the Council. 2. The depositary shall receive and keep cuslody ollhe onginal texts oi lhrs Convention; (b) prepare cerli,ied copies ol lhe original lexts ol this Convention and transmil them to the Contracling Parties and those Members ol lhe Council lhat are not Coniracting Parties and the Secretary General o,lhe Unilsd Nations; (c) receive any srgnature with or without reservation o, ratitication, ratilicalion or accessron to this Convention and receive and keep custody ol any instrumenls, notilicatrons and communications relating to it; (d) examine whether the signature o. any instrument, notilication or communicalion relating to this Convention is in due and proper lorm and, if need be, bring lhe maner to the aiention ol tho Contracting Party in question; (e) nolity the Contracting Parlies, those Memb€rs ol the Council thal are not Conlracling Panies, and the Secrelary General ol lhe United Nalions of : srgnalures ral |calrons, accesstons and acceptances oi Annexes and Chapters under Anrcle I ol thrs Conventron; new Chaplers ol the General Annex and new Specilic Annexes or Chapters lherein which the Management Committee decrdes to recommend lo incorporale in this Convention; , the date ol enlry into force ol lhis Convention, ot the GeneralAnnex and ot each Specitic A;nex or Chapler therein in accordance with Article 18 ol this Convenlion: - nolilications received in accordance wilh Atlicles 8, 0, 1 1 1 ,1 2 and 13 ot this Convenlion; , withdrawals ol acceptances ol Annexes/Chapters by Conlracting Parliesl ' denunciations under Article 17 of thrs Convention; and - any amendment accepted in accordance with Artlcle '15 ol this Convenlion and the date ol its enlry nto lorce. ln the event ot any ditlerence appoaring betlveen a contracting Party and the deDositarv as to the perlormance of the laner's lunclions ihe depositary or that C.int,"tliig pa.tv rtr'"ll bring lhe question to the attention ol the othsr Contrecting tn" iign"tories6r' as ihe case may be. the Maoagement committoe or the ii,tLi Council. "n6 Registra\ion and authentic texts Artlcle 20 ln accordance wrlh Article 102 ol the Charter ol the United Nations, lhis Convention shall be registered wilh the Secrelariat ol the Uniled Nations al the request ol the Secrelary General ol the Council. ln witness whereol the undersigned, being duly authorized lhereto, have signed lhis Convention. Done al Kyolo, this eighleenth day ol May nineteen hundred and seventy'three in the both texls being equally authentic in a single originalwhich Enohsh ancl French lanouaqes, -Secretary General ol lhe Council who shall transmil cerli,ied wilh ine srritt be deposrted paragraph 1 ol A icle I ol lhis Convention in relerred to copies to all the enlities E

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t- ANNEXE GENERALE GENERAL ANNEX GENERAL ANNEX TABLE OF CONTENTS CHAPTER 1 GENERAL PRINCIPLES,,,,,,,,...,,.,.,,,,.,.,. 1 CHAPTER 2 DEFtNtIONS.......... 2 CHAPTER 3 CLEARANCE AND OTHER CUSTOMS FORM4LITIES..,.....,.,..,.,..... CHAPTER4 DUTIES ANO TAXES 17 A. ASSESSMENT, COLLECTION AND PAYMENT OF DUTIES AND TAxES,,,,,,,,, 17 B, DEFERRED PAYMENT OF OUTIES AND TAXES.,,..,,..,,..,,,.,,,,,,,.,,.,..,., 19 C. REPAYMENT OF DUTIES AND TAXES,,,,,,,, 20 CHAPTER 5 SECURITY, 22 CHAPTER 6 CUSTOMS CONTROL,.,,,,,,,,,,,,,,, 24 CHAPTER 7 APPLICATION OF INFORMATION TECHNOLOGY..,,.....,.,.,..,.,,...,.. CHAPTER 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRO PARTIES.,, CHAPTER 9 INFORMATION, DECISIONS AND RULINGS SUPPLIED BY THE cusToMs.............. 27 29 A, INFORMATION OF GENERAL APPLICATION CHAPTER 1O B, INFORMATION OF A SPECIFIC NATURE,..,, 29 C. DECISIONS ANO RULINGS,, ,,, ,, 30 APPEALS IN CUSTOMS MATTERS.,,.,.,.,. 31 A, RIGHT OF APPEAL, B, FORM AND GROUNOS OF APPEAL, C, CONSIOERATION OF APPEAL,,, ,,,,, ,, 33 General Annerchapter 1 1 CHAPTER 1 GENERAL PRINCIPLES 1.1. Standard The Definitions, Standards and Transitional Standards in this Annex shall apply to Customs procedures and practices specified in this Annex and, insofar as applicable, to procedures and practices in the SpecmcAnnexes. 1.2. Siandard The conditions to be fulfilled and Customs formalities to be accomplished for procedures and practices in this Annex and in the Specific Annexes shall be specifled in national legislation and shall be as simple as possible. 1.3, Standard The Customs shall institute and maintain formal consultative relationships with the trade to increase co-operation and facilitate participation in establishing the most effective methods of working commensurate with national provisions and international agreements. x xx General Annerchapter 2 2 CHAPTER 2 DEFINITIONS For the purposes of the Annexes to this Convention : El.l "appeal" means the act by which a person who is directly affected by a decision or F23. omission of the Customs and who considers himself to be aggrieved thereby seeks redress before a competent authority; E2.l "assessmentot duties and taxeg" means the determination ofthe amount of duties F19. and taxes payable; E3./ "audit-based control" means measures by which the Customs satisty themselves as to F4. the accuracy and authenticityof declarations through the examination ofthe relevant books, re@rds, business systehs and commercial data held by persons concemed; E4.l "checklng the Goods declaration" means the action taken by the Customs to satisfy F15. themselves that the Goods declaration is conectly made out and that the supporting documents required fulfil the prescribed conditions; E5./ "clsaranc€" means the accomplishment of the Customs formalities necessary to F9. allow goods to enter home use, to be exported or to be placed under another Customs procedurei E6./ "Customs" means the Government Service which is responsiblefor the F10. administration of Customs law and the collection of duties and taxes and which also has the responsibility lor the application of other laws and regulations relating to the importation, exportation, movement or storage of goods; E7.t "Customs control" means measures applied bythe Customsto ensure compliance with F3. Customs law: E8./ "Customs duties" means the duties laid down in the Customs tariff to which goods are Fl1. liable on entering or leaving the Customs tenitory; E9./ "Customs formalitles" means all the operations which must be carried out by the Fl6. persons concerned and by the Customs in order to comply with lhe Customs law; GeneralAnn "Customs law" means the statutory and regulatory provisions relating E t0./ to the importation, exportation, movementor storage of goods, the administration and enforcemenl of which are specifically charged to the Fl8. Customs, and any regulations made by the Customs under their statutory powers; E11./ "Customs office" means the Customs administrative unit competentfor the F2. performance of Customs formalities, and the prcmises or otherareas approvedforthat purpose by the competent authorities; E12./ "Customs teritgry' means the tenitory in which the Customs law of a Contracling Party F25. appties: E13./ "decision" meansthe individualact bywhich the Customs decide upon a matterrelating F6. to Customs law; E14./ "declarant" means any person who makes a Goods declaration or in whose name F7. such a declaration is made; E'l5./ "due date" means the date when payment of duties and taxes is due; F5. E16./ "duties and taxes" means importduties and iaxes and/or exportduties and taxes; F12. E17./ "examination of goods" meansthe physical inspection of goods bythe Customsto F27. satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars fumished in the Goods declaration; E'18./ "exportduties and taxes" means Customsduties and allotherduties' taxesor charges Fl3. whi;h are collecled on or in connection with the exportation of goods, but not including or any charges which are limited in amountto the approximate cgst of services rendered coilededby the Customs on bhalf of another national authority; El9./ "Goods declaration" means a siatement made in the manner prescribed by the F8. Customs, by wilich the persons conc€med indicate the Customs procedure to be applied to the goodi and tumish the particulars which the Customs require for its application; E2O./ "import duties and taxes" means Customs duties and allotherduties, taxes or charges F14. whi;h are collected on or in connection with the importation of goods, but not including any chargeswhich are limited in amount tg the approximate cost ol services rendered or collected bythe Customs on behalf of another national authority; E2'1./ "mutual admlnistratlve assistance" means aclions ol a Customs administration on F1. behalf ofor in collaboration with another Customs administration for the proper application of Customs law and for the prevention, investigation and repression of Customs offences: E22./ "omisslon" means thefailure to act orgive a decision required ofthe Customs by F21. Customs lawwithin a reasonable time on a matterduly submitted to them; E23./ "person" means both natural and legal persons, unloss the context otherwise F22. requires; E24./ "release of goods" means the aclion bythe Customs to permit goods undergoing FzO- clearance to be placed at the disposal of the persons @n@med; E25./ "repayrnent" means the refund, in whole or in part, of duties and taxes paid on goods F24. ani th; remission, in whole or in part' of duties and taxes where payment has not been made; E26./ "securM' msans that whict ensures to the satisfaction ofthe Customsthatan obligation F17. to the Cuttomswillbe fufilled. Securjty is described as'general"when it ensures that the obligations arising from several operations will be fulfilled; E27./"thirdpart/'meansanyperson\'vhodealsdirectlywiththeCustoms,forandonbehalfof fil. anothei person, relating-to the importation, exportatjon, movement or storage of goods' CHAPTER 3 CLEARANCE AND OTHER CUSTOMS FORMALITIES ComPetent Customs offi ces 3.1, Standard The Customs shall designate the Customs offices at which goods may be produced or cleared. ln determining the competence and location of these offices and their hours of business. the factors t;be taken into account shalt include in particularthe requirements of the trade. 3.2. Standard At the request of the person concerned and for reasons deemed valid by the Customs, the latter shall, subject to the availability of resources, perform the functions laiddown for the purposes of a Customs procedure and practice outside the designated hours of business or a,,vay from Customs ofllces. Any expenses chargeable by the Customs shall be limited to the approximate cost of the seNices rendered. 3.3, Standard Where Customs offlces are located at a common border crossing, the Customs administrations concerned shall correlate the business hours and the competence oI those offices. 3.4. TransltlonalStandard At common border crossings, the Customs administrations concerned shall, wlrenever possible, operate joint controls. General Annerchapter 3 6. 3.5. TranEltional Standard Where the Customs intend to establish a new Customs ofrice or to convert an existing one at a common border crossing, they shall, wherever possible, co-operate with the neighbouring Customs to establish a juxtaposed Customs offlce to facilitatejoint controls. The declarant (a) Persons enti ed to acl as declarant 3.6. Standard National legislation shallspecilythe conditions under which a person is entitled to act as declarant. 3.7. Standard Any person having the right to dispose ol the goods shall be entitled to act as declarant. (b) Responsibilities ol the declarant 3.8. Standard The declarant shall be held responsible to the Customs for the accuracy ol the particulars given in the Goods declaration and the payment of the duties and taxes. General Annex/Chaptet 3 (c) Rights of the declarant 3.9. Standard Belore lodging the Goods declaration the declarant shall be allowed, under such conditions as may be laid down by the Customs : (a) to inspect the goodsi and (b)to draw samples. 3.10. Standard The Customs shall not require a separate Goods declaration in respect of samples allowed to be drawn under Customs supervision, provided that such samples are included in the Goods declaration concerning the relevant consignment. The Goods declaratlon (a) Goods declatation tornat and contents 3.11, Standard The contents o, the Goods declaration shall be prescribed by the Customs. The paper format of the Goods declaration shall conform to the UNlayout key. For automated Customs clearance processes, the lormat of the electronically lodged Goods declaration shall be based on international standards for electronic information exchange as prescribed in the Customs Co-operation Council Recommendations on information technology. General Annex/Chapter 3 8. 3.12. Siandard The Customs shall limit the data required in the Goods declaration to only such particulars as are deemed necessaryfor the assessment and collection of duties and taxes, the compilation ot statistics and the application of Customs law. 3,13. Standard Where, for reasons deemed valid by the Customs, the declarant does not have all the information required to make the Goods declaration, a provisional or incomplete Goods declaration shall be allowed to be lodged, provided that it contains the particulars deemed necessary by the Customs and thatthe declarant undertakes to clmplete it within a specified period. 3.14. Standard lf the Customs register a provisional or incompleie Goods declaration, the tariff treatment to be accorded to the goods shall not be different from that which would have been accorded had a complete and conect Goods declaration been lodged in the tirst instance. The release ot the goods shall not be delayed provided that any security requked has been furnished to ensure collection of any applicable duties and taxes. 3.15. Standard The Customs shall require the lodgement of the original Goods declaration and only the minimum number of copies necessary. General AnnerChapter 3 9. (b) Documents suppotling the Goods declaration 3.'16. Standard ln support of the Goods declaration the Customs shall require only those documents necessary to permit control of the operation and to ensure that all requirements relating to the application of Customs law have been complied with. 3.17. Standard Where certain supporting documents cannot be lodged with the Goods declaration for reasons deemed valid by the Customs, they shallallow production ofthose documentswithin a specified period. 3.18. Transltional Standard The Customs shall permit the lodgement of supporting documents by eleckonic means. 3,'19. Standard The Customs shall not require a translation ofthe particulars of supporting documents except when necessary to permit processing of the Goods declaration. Lodgement, registration and checking of ihe Goods declaralion 3.20. Standard The Customs shall permit the lodging of the Goods declaration at any designated Customs oflice. General Anne)dchapter 3 10 3,21. Transitional Standard The Customs shall permit the lodging of the Goods declaration by electronic means. 3-22. Standard The Goods declaration shall be lodged during the hours designated by the Customs. 3.23. Standard Where national legislation lays down a time limit for lodging the Goods declaration, the time allowed shall be sufficient to enable the declarant to complete the Goods declaration and to obtain the supporting documents required. 3.24. Standard At the request of the declarant and for reasons deemed valid by the Customs, the latter shall extend the time limit prescribed for lodging the Goods declaration. 3.25. Standard National legislation shall make provision for the lodging and registering or checking of the Goods declaration and supporting documents prior to the arrival of the goods. 3.26. Standard when the Customs cannot register the Goods declaration, they shall state the reasons to the declarant. General AnnerChapter 3 11 3.27, Standard The Customs shallpermit the declarant to amend the Goods declaration that has already been lodged, provided that when the request is received they have not begun to check the Goods declaration or to examine the goods. 3.28. Transitional Standard The Customs shall permit the declarant to amend the Goods declaration if a request is received afte. checking of the Goods declaration has commenced, if the reasons given by the declarant are deemed valid by the Customs. 3.29. Transltional Siandard The declarant shall be allowed to withdraw the Goods declaration and apply tor another Customs procedure, provided that the request to do so is made to the Customs before the goods have been released and that the reasons are deemed valid by the Customs. 3.30. Standard Checking the Goods declaration shall be effected at the same time or as soon as possible after the Goods declaration is registered. 3.31, Standard For the purpose ot checking the Goods declaration, the Customs shall take only such action as they deem essential to ensure compliance with Customs law. General Annex/Chapter 3 12 Special procedures for authorized pe6ons 3.32. Transltlonal Standard For authorized persons who meet criteria specified by the Customs, including having an appropriate record of compliance with Customs requirements and a satisfactory system for managing their commercial records, the Customs shallprovide for : - release ofthe goodson the provision ofthe minimum information necessaryto identify the goods and permit the subsequent completion of the final Goods declaration: - clearance oI the goods at the declarant's premises o. another place authorized by the Customs; and, in addition, to the extent possible, other special procedures such as ; - allowing a single Goods declaration for all imports or exports in a given period \,vhere goods are imported or exported frequently by the same personi - use of the authorized persons' commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other Customs requirements; - allowing the lodgement of the Goods declaration by means of an entry in the records of the authorized person to be supported subsequently by a supplementary Goods declaration. Eramlnatlon of the goods (a) Time requied for examination of goods 3.33. Standard When the Customs decide that goods declared shallbe examined, this examinalion shall take place as soon as possible after the Goods declaration has been registered. General AnnerChapter 3 3.34. Standard When scheduling examinations. priority shall be given to the examination of live animals and perishable goods and to other goods which the Customs accept are uIgently required. 3.35. Transltional Standard lf the goods must be inspected by other competent authorities and the Customs also schedulesan examination, the Customs shallensurethatthe inspections are co-ordinated and, if possible, carried outaithe same time. (b) Presence ol the declaant at examination of goods 3.36. Standard The Customs shallconsider requests by the declarantto be presentorto be represented at the examination of the goods. Such requests shall be granted unless exceptional circumstances exist 3.37. Standard lf the Customs deem it useful, they shall require the declarant to be present or to be represented at the examination ofthe goods to give them any assistance necessary to facilitate the examination. (c) Sampling by the Cusloms 3.38. Standard Samples shall be taken only where deemed necessary by the Customs to establish the taritl description and/or value ofgoods declared or to ensure the application of other provisions of national legislation. Samples drawn shall be as small as possible. General AnnerChapter 3 Errors 3.39. Standard The Customs shall not impose substantial penalties for errors where they are satisfied that such errors are inadvertent and that there has been no fraudulent intent or gross negligence. Where they consider it necessary to discourage a repetition ot such enors, a penalty may be imposed but shall be no greater than is necessaryfor this purpose. Release ol ggods 3.40. Standard Goods declared shall be released as soon as the Customs have examined them or decided not to examine them, provided that: - no offence has been found: - the import or export licence or any other documents required have been acquired; - all permits relating to the procedure concerned have been acquired;and - any duties and taxes have been paid or that appropriate action has been taken to ensure their collection. General Annex/Chapter3 15 3.41. Standard lf the Customs are satisfied that the declarant will subsequently accomplish all the formalities in respect of clearance they shall release the goods, provided that the declarant produces a commercialor official documantgiving the main particulars of the consignment concerned and acceptable to the Customs, and that security, where required, has been Iurnished to ensure collection of any applicable duties and taxes. 3.42. Stendard When the Customs decide that they require laboratory analysis oI samples, detailed technical documents or expert advice, they shall release the goods before the results of such examination are known, provided that any security requared has been furnished and provided they are satisfied that the goods are not subject to prohibitions or restrictions. 3.43. Standard When an offence has been detected, the Customs shall not wait for the completion of administrative or legal action belore they release the goods, provided that the goods are not liable to confiscation or forfeiture or to be needed as evidence at some later stage and that the declarant pays the duties and taxes and fumishes security to ensure collection of any additional duties and taxes and oI any penalties which may be imposed. General AnnerChapter 3 Abandonmentor doatruction of goods 3.44. Standard When goods have not yet been released for home use or when they have been placed under another Customs procedure, and prcvided that no offence has been detected, the percon concerned shall not be required to pay the duties and taxes or shall be entitled to repayment thereof: - when. at his request, such goods are abandoned to the Revenue or destroyed or rendered commercially valueless under Customs conkol, as the Customs may decide. Any costs involved shall be borne by the person concemed; - when such goods are destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss is duly established to the satisfaction of the Customs; - on shortages due to the nature of the goods when such shortages are duly established to the satisfaction of the Customs. Any waste or scrap remaining after destruction shall be liable, if taken into home use or exported, to the duties and taxes that would be applicable to such wasle or scrap imported or exported in that state. 3-45. Tran6itional Standald When the Customs sellgoods which have not been declared within the time allowed or could not be released although no offence has been discovered, the proceedsofthe sale, after deduction of any duties and taxes and allothercharges and expenses incurred, shallbe made over to those persons entitled to receive them or, when this is not possible, held at their disposalfor a specified period. x xx General AnnerChapter 4 17 CHAPTER 4 DUTIES AND TAXES A. ASSESSMENT, COLLECTION AND PAYMENT OF OUTIES ANO TAXES 4.1- Standard National legislation shalldefine the circumstances when liabilityto duties and taxes is incurred. 4,2. Standard The time period within which the applicable duties and taxes are assessed shall be stipulated in national legislation. The assessment shall lollow as soon as possible after the Goods declaration is lodged or the liability is otherwise incurred. 4.3. Standard The factors on which the assessment ol duties and taxes is based and the conditions under which they are determined shall be specified in national legislation. 4.4. Standard The rates ol duties and taxes shall be set out in official publications. 4.5, Standard National legislation shall speciiy the point in time to be taken into consideration for the purpose oI determining the rates of duties and taxes. General AnnerChapter 4 1B 4.6. Standard National legislation shall specity the methods that may be used to pay the duties and taxes. 4.7. Standard National legislation shallspecifythe person(s) responsible for the payment of duties and taxes. 4.8. Standard National legislation shall determine the due date and the place where payment is to be made. 4.9. Standard When national legislation specifles that the due date may be after the release ot the goods, that date shall be at least ten days after the release. No interest shall be charged for the period between the date of release and the due date. 4.10. Standard National legislation shall specify the period within which the Customs may take legal action to collect duties and taxes not paid by the due date. 4.11. Standard National legislation shall determine the rate of interest chargeable on amounts of duties and taxes that have not been paid by the due date and the conditions ot application of such interest. General Annex/Chapter 4 '19 4.12. Standard When the duties and taxes have been paid, a receipt constituting proof of payment shall be issued to the payer, unless there is other evidence constituting proof of payment. 4. 13, Transitional Standard National legislation shall specify a minimum value and/or a minimum amount of duties and taxes below which no duties and taxes will be collected. 4.'14. Standard lfthe Customs flnd that enors an the Goods declaration or in the assessmentof the duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that legally chargeable, they shall correct the errors and collect the amount underpaid. However, il the amount involved is less than the minimum amount specilled in national legislation, the Customs shall not collect or recover that amount B. DEFERRED PAYMENT OF DUTIES AND TAXES 4.15. Standard Where national legislation providesfor the defened payment of duties and taxes, it shall specify the conditions underwhich such facality is allowed 4.16. Standard Deferred payment shall be allowed without interest charges to the extent possible' 4.17. Standard The period lor defened payment of duties and taxes shall be at least fourteen days' General AnnerChapter 4 20 C. REPAYMENT OF OUTIES AND TAXES 4.1E. Standard Repayment shall be granted where it is established that duties and taxes have been overcharged as a result of an error in their assessment. 4.19, Standard Repayment shall be granted in respect of imported or exported goods which are found to have been defective or otherwise not in accordance with the agreed specifications at the time of importation or exportation and are returned either to the supplier or to another person desagnated by the supplier, subject to the following clnditions : - the goods have not been worked, repaired or used in the country of importation, and are re-exported within a reasonable time; - the goods have not been worked, repaired or used in the country to which they were exported, and are re-imported within a reasonable time. Use ofthe goodsshall, however, nothinderthe repayment if such use was indispensable to discover the defects or other circumstances which caused the re-exportation or re-importation of the goods. As an alternative to re-exportation or re-importation, the goods may be abandoned to the Revenue or destroyed or rendered commercially valueless under Customs conkol, as the Customs may decide. Such abandonment or destruction shall not entail any cost to the Revenue. 4.20. Transitional Standard Where permission is given by the Customs for goods originally declared for a Customs procedure with payment of duties and taxes to be placed under anotherCustoms procedure, iepayment shali be made of any duties and taxes charged in excess ofthe amount due under the new procedure. General Annex/Chapter4 21 4.21. Standard Decisions on claims for repayment shall be reached, and notified in writing to the persons concemed, without undue delay, and repayment of amounts overcharged shall be made as soon as possible after the vermcation ol claims. 4.22. Standard Where it is established by the Customs that the overcharge is a result of an error on the part of the Customs in assessing the duties and taxes, repayment shall be made as a matter of priority. 4.23, Standard Where time limits are fixed beyond which claims for repaymentwill not be accepted, such limits shall be of sutficient duration to take account of the dilfering circumstances pertaining to each type of case in which repayment may be granted. 4.24. Standard Repayment shall not be granted if the amount involved is less than the minimum amount specified in national legislation. xx General AnnerchaPter 5 22 CHAPTER 5 SECURITY 5.1. Standard National legislation shall enumerate the cases in which security is required and shall specify the forms in which security is to be provided. 5,2. Standard The Customs shalldetermine the amount of security. 5,3, Standard Any person required to provide security shall be allowed to choose any form of security provided that it is acceptrable to the Customs. 5,4. Standard Where national legislation provides, the Customs shall not require securitywhen they are satisfied that an obligation to the Customs will be fufilled' 5.5. Standard When security is required to ensure that the obligations arising from a Customs Drocedur;;ill b; fifilled, ihe customs shallaccept a general security, in particularfrom l""ia,ant. *fto r"grtarly declare goods at drfferenl otflces in lhe Customs territory' 5.6, Standard Where security is required, the amount of secority to be provided shall be as low as possible and. in respect of the payment of duties and taxes, shall not exceed the amount potentially chargeable. 5.7. Standard Where security has been furnished, it shall be discharged as soon as possible after the Customs are satisfied that the obligations under which the security was required have been duly fulfilled. x xx General AnnerChapter 6 24 CHAPTER 6 CUSTOMS CONTROL 6.1. Standard Allgoods, including means oftransport, which enter or leave the Customs territory, regardless of whether they are liable to duties and taxes. shall be subject to Customs control. 6.2. Standard Customs controlshallbe limited to that necessary to ensure compliance with the Customs 6.3. Standard ln the application of Customs control, the Customs shall use risk management. 6.4. Standard The Customs shall use risk analysis to determinewhich persons and which goods, including means ol transpo(, should be examined and the extent ofthe examination. 6.5. Standard The Customs shall adopt a compliance measurement strategy to support risk management. General AnnerChapter 6 25 6.6. Standard Customs control systems shall include audit-based controls. 6.7. Standard The Customs shall seek to co-operate with other Customs administrations and seek to conclude mutual administrative assistance agreementsto enhance Customs control. 6.E, Standard The Customs shall seek to co-operate with the trade and seek to conclude Memoranda of Understanding to enhance Customs control 6.9. TransltlonalStandard The Customs shall use information technology and electronic commerce to the greatest possible extent to enhance Customs control. 6.10. Standard The Customs shall evaluate traders' commercial systems where those systems have an impact on Customs operations to ensure compliance with Customs requirements x xx CHAPTER 7 APPLICATION OF INFORMATION TECHNOLOGY 7.1. Standard it The Customs shallapply information technology to support Customs operatiois' where for the Customs and for the kade' The Customs shall specify the is co"t+tfe"tire ano "mcieni conditions for its application. 7.2. Standard When introducing computer applications, the Customs shall use relevant internationally accepted standards. 7.3. Standard with all The introduction of information technology shall be canied out in consultation possible' relevant parties directly affected' to the greatest extent 7,4. Standard New or revised national legislation shallprovide for: - eleckonic commerce methods as an alternative to paper-based documentary requirements; - electronic as well as paper-based authentication methods; as appropriate' to - the rioht of the Customs to retain information for their own use and, ;.n i;formalion with other Customs administrations and all other legally "r"r',r'rs" approvJd parties by means of electronic commerce techniques x xx General AnnerChapter I 27 CHAPTER 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRD PARTIES 8.1. Standard Persons concerned shall have the choice ol transacting business with the Customs either directly or by designating a third party to act on their behalf. 8.2. Standard National legislation shall set out the conditions under which a person may act for and on behalf of another person in dealing with the Customs and shall lay down the liability of third parties to the Customs for duties and taxes and for any irregularities. 8.3. Standard The Customs transactions where the person concerned elects to do business on his own account shall not be treated less favourably or be subject to more stringent requirements than those Customs kansactions which are handled for the person concerned by a third party. 8.4. Standard A person designated as a third party shall have the same rights as the person who designated him in those matters related to transacting business with the Customs. E.5. Standard The Customs shall provid€ lor third pafties to participate in their formal consultations with the trade. 8,6. Standard The Customs shall specify the circumstances under which they are not prepared to transacl business with a third party. 8.7. Standard The Customs shall give written notification to the third party of a decision not to transact business. x xx General Annex/Chapter 9 29 CHAPTER 9 INFORMATION, DECISIONS AND RULINGS SUPPLIED BY THE CUSTOMS A. INFORMATION OF GENERAL APPLICATION 9.1. Standard The Customs shallensure that all relevant information of general application pertaining to Customs law is readily available to any interested person. 9.2. Standard When information that has been made available must be amended due to changes in Customs law, administrative arrangements or requirements, the Customs shall make the revised information readily available sufficiently in advance of the entry into force ofthe changes to enable interested persons to take account ofthem, unless advance notice is precluded. 9.3. TransltlonalStandard The Customs shall use anformation technology to enhance the provision of information. B. INFORMATION OF A SPECIFIC NATURE 9.4. Standard At the request ofthe interested person, the Customs shall provide, as quickly and as accurately as possible, information relating to the specific matters raised by the interested person and pertaining to Customs law. General AnnerChapter 9 30 9.5. Standard The Customs shall supply not only the information speciflcally requested but also any other pertinent information which they consider the interested person should be made aware of. 9.6. Standard When the Customs supply information, they shall ensure that they do not divulge details of a private or confldential nature affecting the Customs or third parties unless such disclosure is required or authorized by national legislation 9.7. Standard When the Customs cannot supply infomation free ol charge, any charge shall be limited to the approximate cost of the services rendered. C. DECISIONS ANO RULINGS 9.8. Standard At the written request of the person concerned, the Customs shall notify their decision in wdting within a period specified in national legislation. Where the decision isadverseto the perso; concerned. the reasons shall be given and the right ol appeal advised. 9.9, Standard The Customs shall issue binding rulings at the request of the interested person, provided that the Customs have all the information they deem necessary' x General Annex/Chapter 10 CHAPTER 1O APPEALS IN CUSTOMS MATTERS A. RIGHT OF APPEAL 10.1. Standard National legislation shall provide for a right of appeal in Customs matters. 10.2. Standard Any person who is directly affected by a decision or omission ofthe Customs shall have a right of appeal. 10.3. Standard The person directly affected by a decision or omission ofthe Customs shallbe given, after having made a request to the Customs, the reasons for such decision or omission within a period specified in national legislation. This may or may not result in an appeal. 10.4. Standard National legislation shall provide for the right oI an initial appealto the Customs. '10.5, Standard Where an appealto the Customs is dismissed, the appellant shall have the right ol a Iurther appealto an authority independent of the Customs administration. 31 '10.6. Standard ln the final instance, the appellant shall have the right of appealto a judicial authority' B. FORM AND GROUNOS OF IPPEAL 10.7. Stafldard An appeal shall be lodged in writing and shall state the grounds on which it is being made. 10,8. Standard A time limit shall be fixed for the lodgement of an appealagainst a decision ofthe Crstors ana it st Ue such as to allow the appellant sufflcienttime to study the contested "tt an aPPeal. decision and to Prepare '10.9. Standard that Where an aogeal is to lhe Customs they shall not, as a matter of course require be lodged together with the appeal but shall in appropriale ,n, ruorortino "rid"nce timi for the lodgement of such evidence' reasona-ble Iiilrrnlirni"i, "rro* " General Annex/Chapter 10 C. CONSIDERATION OF APPEAL 10.10. Standard The Customs shallgive its ruling upon an appealand written notice thereof to the appellant as soon as possible. 10.11. Standard Where an appealto the Customs is dismissed, the Customs shallset outthe reasons therefor in writing and shall advise the appellant of his right to lodge any further appealwith an administrative or independent authority and gf any time limit for the lodgement of such appeal. 10.12. Standard Where an appeal is allowed, the Customs shall put their decision or the ruling of the independentor judicial authority into effect as soon as possible, except in cases where the Customs appeal against the ruling. x 33 I Le Secretaire gen6ral du Conseitde cloporatron douandre certifie que la pressnte copie est contorme au texte originat depose dans tes archives du Consoiti; c;operabn douanidre The secrerary Generar of the cusroms co-operatron councir cerrifies that this is a copy of the original deposited in the archives ot lhe Customs Co.;par"ti* i"i".ir Eruxelles, 2005 -f \. cEnrrrreo copv P6oere couronur ^ffirh^ 6,ffi*p 2 7 tEv. 2018

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