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ATSAUCĒ IETVERT:
1998. gada 15. oktobra likums "Par 1973.gada 18.maija Kioto starptautisko konvenciju par muitas procedūru vienkāršošanu un harmonizēšanu (Konvencijas pielikumi)". Publicēts oficiālajā laikrakstā "Latvijas Vēstnesis", 28.10.1998., Nr. 317/320 (1378/1381) https://www.vestnesis.lv/ta/id/50431

Paraksts pārbaudīts

NĀKAMAIS

Par 1973.gada 18.maija Kioto starptautisko konvenciju par muitas procedūru vienkāršošanu un harmonizēšanu (Konvencijas pielikumi)

Vēl šajā numurā

28.10.1998., Nr. 317/320 (1378/1381)

PAR DOKUMENTU

Izdevējs: Saeima

Veids: likums

Pieņemts: 15.10.1998.

RĪKI
Oficiālā publikācija pieejama laikraksta "Latvijas Vēstnesis" drukas versijā.

 

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Par 1973.gada 18.maija Kioto starptautisko konvenciju par muitas procedūru vienkāršošanu un harmonizēšanu (Konvencijas pielikumi)

 

Annex E.1.

Annex concerning Customs transit

Introduction

For a variety of reasons it is frequently necessary for goods which are potentially liable to import or export duties and taxes to move from one Customs office to another.

The legislation of most countries contains provisions under which such movements may take place without payment of the import or export duties and taxes, the goods being transported under Customs control to ensure compliance with the requirements laid down. The procedure under which such movements are made is termed Customs transit.

To facilitate the international transport of goods which have to pass through a number of Customs territories, arrangements have been made under international agreements for the States concerned to apply standard procedures for the treatment of goods carried in Customs transit through their territories.

This Annex relates to both national and international Customs transit. It does not apply to goods carried by post or in travellers’ baggage.

Definitions

For the purposes of this Annex:

(a) the term "Customs transit" means the Customs procedure under which goods are transported under Customs control from one Customs office to another;

(b) the term "Customs transit operation" means the transport of goods from an office of departure to an office of destination under Customs transit;

(c) the term "office of loading" means any Customs office under whose authority certain preliminary measures are taken to facilitate commencement of a Customs transit operation at an office of departure;

(d) the term "office of departure" means any Customs office at which a Customs transit operation commences;

(e) the term "office en route" means any Customs office where goods are imported or exported in the course of a Customs transit operation;

(f) the term "office of destination" means any Customs office at which a Customs transit operation is terminated;

(g) the term "Goods declaration" means a statement made in the form prescribed by the Customs by which the persons interested indicate the Customs procedure to be applied to the goods and furnish the particulars which the Customs require to be declared for the application of that procedure;

(h) the term "declarant" means the person who signs a Goods declaration or in whose name it is signed;

(ij) the term "transport-unit" means:

(i) containers having an internal volume of one-cubic metre or more,

(ii) road vehicles, including trailers and semi-trailers,

(iii) railway waggons, and

(iv) lighters, barges and other vessels suitable for use on inland waterways;

(k) the term "import and export duties and taxes" means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the importation or exportation of goods but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(l) the term "Customs control" means measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing;

(m) the term "security" means that which ensures to the satisfaction of the Customs, that an obligation to the Customs will be fulfilled. Security is described as "general" when it ensures that the obligations arising from several operations will be fulfilled;

(n) the term "person" means both natural and legal persons, unless the context otherwise requires.

Principles

1. Standard

Customs transit shall be governed by the provisions of this Annex.

2. Standard

National legislation shall specify the conditions to be fulfilled and the formalities to be accomplished for the purposes of Customs transit.

Scope

3. Standard

The Customs authorities shall allow goods to be transported under Customs transit in their territory:

(a) from an office of entry to an office of exit;

(b) from an office of entry to an inland Customs office;

(c) from an inland Customs office to an office of exit;

(d) from one inland Customs office to another inland Customs office.

Note 1

Customs transit movements as described in (a)—(c) above are termed " international Customs transit " when they take place as part of a single Customs transit operation during which one or more frontiers are crossed in accordance with a bilateral or multilateral agreement.

Note 2

The following expressions may be used to describe the Customs transit movements referred to above:

(a) through transit (office of entry to office of exit);

(b) inward transit (office of entry to inland Customs office);

(c) outward transit (inland Customs office to office of exit);

(d) interior transit (one inland Customs office to another).

4. Standart

Goods being carried under Customs transit shall not be subject to the payment of import or export duties and taxes provided the conditions laid down by the Customs authorities are complied with.

5. Recommended Practice

Any person having the right to dispose of the goods, for example the owner, the carrier, the forwarding agent, the consignee or an authorized agent approved by the Customs should be entitled to declare the goods for Customs transit.

Note

The Customs authorities may require the declarant to establish his right to dispose of the goods.

6. Standard

The declarant shall be responsible to the Customs authorities for compliance with the obligations incurred under Customs transit; in particular he shall ensure that the goods are produced intact at the office of destination in accordance with the conditions imposed by those Customs authorities.

General provisions

7. Standard

The Customs authorities shall designate the Customs offices which are competent to perform the functions bid down fey the purposes of Customs transit.

8. Recommended Practice

Where corresponding Customs offices are located on a common frontier, the Customs authorities of the two countries concerned should correlate the business hours and the competence of those offices for the purposes of Customs transit.

9. Recommended Practice

At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should, so far as administrative circumstances permit, perform the functions laid down for the purposes of Customs transit outside the business hours and outside the premises of the Customs office, it being understood that the expenses entailed may be charged to the person concerned.

10. Standard

Priority shall be given to the Customs operations relating to live animals, perishable goods and other urgent consignments which are under Customs transit and for which rapid transport is essential.

Formalities at the office of departure

(a) Goods declaration for Customs transit

11. Standard

Unless this formality is waived by the Customs authorities a written Goods declaration for Customs transit shall be presented at the office of departure.

Note

In various countries simplified procedures exist under which certain Customs formalities, including the presentation of a Goods declaration, are waived. These procedures are applicable, for example, to goods carried by rail under cover of an international consignment note, and to goods moving only in the frontier zone.

12. Standard

Goods declaration forms for Customs transit shall conform to the official model prescribed by the competent authorities.

Note 1

The declarant is normally required to declare the following items:

— name and address of consignor;

— name and address of declarant;

— name and postal address of consignee;

— mode of transport;

— identification of means of transport;

— seals etc. affixed;

— place of loading;

— office of destination;

— transport-unit (type, identification No.);

— marks, numbers, number and kind of packages;

— description of goods;

— gross weight per consignment in kilos;

— list of documents attached;

— place, date and signature of declarant.

Note 2

When they are considering revision of present forms or preparation of new forms for Goods declarations for Customs transit, the competent authorities may base their forms on the model in Appendix I to this Annex having regard to the Notes in Appendix 11. The model is intended as a basis for the designing of Customs transit declaration forms to be used in Customs transit procedures where other forms have not been prescribed by bilateral or multilateral agreements. The model has been designed to be used for national Customs transit operations but can also be used for international Customs transit operations.

13.Recommended Practice

Any commercial or transport document setting out clearly the necessary particulars should be accepted as the descriptive part of the Goods declaration for Customs transit.

 

(b) Security

14. Standard

The form in which security is to be provided for the purposes of Customs transit shall be laid down in national legislation or determined by the Customs authorities in accordance with national legislation.

15. Recommended Practice

The choice between the various acceptable forms of security should be left to the declarant.

16. Standard

The Customs authorities shall determine the amount in which security is to be provided for the Customs transit operation.

17.Standard

When security is required to ensure that the obligations arising from several Customs transit operations will be fulfilled, the Customs authorities shall accept a general security.

18.Recommended Practice

The amount of any security should be set as low as possible having regard to the import or export duties and taxes potentially chargeable.

 

(c) Examination and identification of consignments

19.Recommended Practice

Where the Customs authorities exercise their right to examine goods declared for Customs transit, they should limit the extent of the examination to that deemed necessary to ensure compliance with the laws and regulations which the Customs are responsible for enforcing.

20. Standard

The Customs authorities at the office of departure shall take all necessary action to enable the office of destination to identify the consignment and to detect any unauthorized interference.

21. Standard

When a consignment is conveyed in a transport-unit, Customs seals shall be affixed to the transport-unit itself provided that the transport-unit is so constructed and equipped that:

(a) Customs seals can be simply and effectively affixed to it;

(b) no goods can be removed from or introduced into, the sealed part of the transport-unit without leaving visible traces of tampering or without breaking the Customs seal;

(c) it contains no concealed spaces where goods may be hidden;

(d) all spaces capable of holding goods are readily accessible for Customs inspection.

Such transport-units shall also have been approved for the transport of goods under Customs seal.

Note 1

Transport-units are approved for the transport of goods under Customs seal pursuant to various international agreements such as the Customs Convention on Containers, done at Geneva on 18 May 1956, the Customs Convention on the international transport of goods under cover of TIR carnets, done at Geneva on 15 January 1959 the Unite technique des chemins de fer concluded at Berne in May 1886,1960 edition, and the Regulations (21 November 1963 version) of the Central Rhine Commission concerning the sealing of Rhine navigation vessels. They may be approved in the future pursuant to agreements which may supersede the foregoing. Additional arrangements for approval may be made by countries by bilateral or multilateral agreement for transportunits to be used for the purposes of Customs transit solely in their territories, for example in respect of containers which have an internal volume of less than one-cubic metre but which in all other respects qualify for Customs treatment as containers.

Note 2

In certain circumstances Customs authorities may decide to seal transport-units which have not been approved for the transport of goods under Customs seal when they are satisfied that the units, when sealed, are sufficiently secure.

22. Standard

When the consignment is conveyed in a transport-unit which cannot be effectively sealed, identification shall be assured and unauthorized interference rendered readily detectable, either by affixing Customs seals to individual packages, by affixing identification marks, by describing the goods, by reference to samples, plans, sketches or photographs attached to the Goods declaration, by full examination of the goods and recording the results thereof on the Goods declaration, or by Customs escort.

Note

The precise action which the Customs authorities may decide to take when goods are to be transported in a transport-unit which cannot be effectively sealed will depend upon the individual circumstances of each case taking account of factors such as the nature of the goods and their packing, and the potential import or export duties and taxes involved.

 

(d) Additional control measures

23. Standard

Only when they consider such a measure to be indispensable shall the Customs

authorities:

(a) require goods to follow a prescribed itinerary; or

(b) require goods to be transported under Customs escort.

24. Recommended Practice

When the Customs authorities prescribe a time limit for the production of the goods at a specified Customs office they should take account of the circumstances in which the Customs transit operation will take place.

Customs seals and identification marks

25. Standard

Customs seals and fastenings used in the application of Customs transit shall fulfil the minimum requirements laid down in Appendix III to this Annex.

26. Recommended Practice

Customs seals and identification marks affixed by foreign Customs authorities should be accepted for the purposes of the Customs transit operation unless they are considered not to be sufficient or secure or the Customs authorities proceed to an examination of the goods. When foreign Customs seals and fastenings have been accepted in a Customs territory they should be afforded the same legal protection in that territory as national seals and fastenings.

Termination of Customs transit

27. Standard

National legislation shall not, in respect of the termination of a Customs transit operation, require more than that the goods and the relevant Goods declaration be presented at the office of destination within any time limit fixed, without the goods having undergone am change and without having been used, and with Customs seals or identification marks intact.

Note 1

The controls carried out for the purposes mentioned above by the office of destination may vary according to the circumstances of each individual Customs transit operation. The Customs authorities generally, however, satisfy themselves that any seals and fastenings or identification marks are intact, may verify that the transport-unit, if any, is otherwise secure and may carry out either a summary or a detailed examination of the goods themselves. The examination of the goods may take place, for example, in connexion with the placing of the goods under another Customs procedure.

Note 2

National legislation may provide that accidents and other unforeseen events en route affecting the Customs transit operation be reported to, and verified by, the Customs or other competent authorities closest to the scene of the accident or other event.

28. Standard

When it has been established to the satisfaction of the competent Customs authorities that the person concerned has fulfilled his obligations, any security given shall be discharged without delay.

29.Recommended Practice

Failure to follow a prescribed itinerary or to comply with a prescribed time limit should not entail the collection of any import or export duties potentially chargeable provided the Customs authorities are satisfied that all other requirements have been met.

30. Standard

Exemption from the payment of the import or export duties and taxes normally chargeable shall be granted when it is established to the satisfaction of the Customs authorities that goods being transported under Customs transit have been destroyed or irrecoverable lost by accident or by force majeure, or are short for reasons due to their nature.

Note

Remnants of such goods may be:

(a) cleared for home use in their existing state as if they had been imported m that state; or

(b) re-exported; or

(c) abandoned free of all expenses to the Revenue; or

(d) destroyed or rendered commercially valueless under Customs control without expense to the Revenue; as the Customs authorities may require.

International agreements relating to Customs transit

31. Recommended Practice

Contracting Parties should give careful consideration to the possibility of acceding to:

— the Customs Convention on the International Transit of Goods (ITI Convention), Vienna, 7 June 1971;

— the Customs Convention ore the International Transport of Goods under cover of TIR carnets (TIR Convention), Geneva, 15 January 1959;

— the Customs Convention on the ATA carnet for the Temporary Admission of Goods (ATA Convention), Brussels 6 December 1961;

and of adhering to any international instruments that may supersede them.

Note

ATA carnets can be accepted for the transit of goods under temporary admission

which have to be conveyed to or from their destination under Customs control, either in the country of temporary admission or through a country or countries between those of exportation and importation.

32. Recommended Practice

Contracting Parties which are not in a position to adhere to the international instruments enumerated in Recommended Practice 31 should, when drawing up bilateral or multilateral agreements with a view to setting up an international Customs transit procedure, take account therein of Standards and Recommended Practices 1 to 30 in the present Annex and, in addition, incorporate in the agreements the following specific provisions

(1) where goods are transported in a transport-unit meeting the requirements set out in Standard 21, and where the person concerned so requests and gives the assurance that the transport-unit will, at a subsequent stage of the transport operation, be placed under a Customs transit procedure requiring a Customs seal, the Customs authorities at the office of loading should:

— satisfy themselves of the accuracy of the accompanying documents approved by the bilateral or multilateral agreement and describing the contents of the transport-unit;

— seal the transport-unit;

— record on the accompanying documents the name of the office of loading, details of the Customs seals affixed and of the date of affixing.

(2) when the goods are subsequently declared for Customs transit, the Customs authorities at the office of departure should, unless in exceptional circumstances they deem it necessary to examine the goods, accept the seals affixed by the office of loading and the accompanying documents referred to in (1) above;

(3) common Goods declaration forms for Customs transit should be accepted in each Customs territory involved; such forms should be based on the model shown in Appendix I to this Annex taking account of the Notes contained in Appendix 11;

(4) security, where required, should be given and accepted in the form of a guarantee valid and enforceable in each Customs territory involved, evidence of the existence of such guarantee being provided either by the Goods declaration form for Customs transit or by another document;

(5) without prejudice to their right to examine the goods, the Customs authorities should, as a rule, limit the extent of the formalities to be carried out at offices en route to the following:

— at offices where goods are imported into the Customs territory the Customs authorities should satisfy themselves that the Goods declaration is in order, that any Customs seals and fastenings or identification marks previously affixed are intact and, where appropriate, that the transport-unit IS secure, and that, where required a guarantee is in force, they should then endorse the Goods declaration accordingly;

— at offices where goods leave the Customs territory, the Customs authorities should satisfy themselves that any Customs seals and fastenings or identification marks are intact and, where necessary, that the transport-unit is secure, they should then endorse the Goods declaration accordingly;

(6) when an office en route removes a Customs seal or identification mark, for example, in order to examine the goods, it should record details of the new Customs seals or identification marks on the Goods declaration accompanying the goods;

(7) formalities at offices en route should be further reduced, or completely abolished the discharge of the obligations incurred under Customs transit being given by the competent authorities in respect of the entire Customs transit operation;

(8) arrangements should be made for measures of mutual assistance between the Customs administrations of the countries concerned with regard to verification of the accuracy of the documents describing goods transported under Customs transit and of the authenticity of Customs seals.

Information concerning customs transit

33. Standard

The Customs authorities shall ensure that all relevant information concerning Customs transit is readily available to any person interested.

APPEND~1.JPG (121483 BYTES)

APPEND~2.JPG (111324 BYTES)

Appendix II

Notes

1. The size of the Model Goods Declaration for Customs Transit is the international ISO size A4 (210 X 297 mm, 8.27 X 11.69 inches). The form should be provided with a 10 mm top margin and a 20 mm lefthand filing margin. Line spacing should be based on multiples of 4.24 mm ( 1/6 inch) and width-spacing on multiples of 2.54 mm (1/10 inch). The lay-out should be in conformity with the ECE lay-out key, as illustrated in Appendix I. Minor deviations in the exact size of boxes, etc., are permissible if required for particular reasons in the issuing country, such as the existence of non-metric measurement systems, features of national aligned systems of documents, etc.

2. Countries may determine standards concerning the weight per m’ of the paper, and the use of a machine-turned background to prevent falsification.

3. The guiding words included in the Model Goods Declaration for Customs Transit are intended to indicate the nature of the information which should appear in a given place. In cases where national legislation makes it necessary, each country remains free to replace these words in its national form by such wording as it considers more appropriate provided that this wording does not affect the nature of the information as indicated in the Model Goods Declaration for Customs Transit.

4. In addition it is open to administrations to omit from their forms items which they do not require. The space which thus becomes vacant may be used for official purposes.

5. The Model is so designed that particulars relating only to international Customs transit are placed on the reserve side of the form and thus can be omitted for other applications.

6. The following comments refer to the boxes in the model form:

Consignor (name and address)

This box is intended to show the name and address of the sender of goods. If goods from several consignors are covered by a single declaration reference is made to appended documents.

Consignee (name and postal address)

The upper part of this box is intended to show the mail address of the consignee of goods; the lower part of it under the heading " Delivery address " is intended to specify the address where the goods are to be delivered if differing from the mail address.

Declarant (name and address)

This term means the natural or legal person who signs the Customs transit declaration or in whose name it is signed.

Country whence consigned

This box is intended to show the country from which the goods are sent, viz. the export country.

Country of destination

This means the country of final destination of goods, after the Customs transit operation.

Place of loading (*)

This means the place of departure where the goods are actually loaded onto the means of transport.

Pier, warehouse, etc. (a)

This box is intended to show—when desirable—the place where the goods are stored before being loaded, which is of particular interest if goods are exported from Customs warehouse, etc.

Via (*)

Under " Via " is mentioned the places where Customs frontiers are crossed, the places where a change in mode or means of transport occurs, etc.

Mode and means of transport (*)

Information should be given of the mode and means of transport used for each part of the transport, by indicating ship’s name, registration number of railway waggon or road vehicle, etc., as relevant. In intermodal transport, these data might have to be entered during the course of the transport.

Office of destination (*)

This means the name of the Customs office at which the Customs transit operation is terminated.

(*) file design of these boxes can be adjusted according to the requirements under a particular application or for inclusion in a one-run system of aligned forms.

Documents attached

The declarant should list in this box such documents, e.g. certificates of origin and of sanitary control, goods manifests, which are attached to the declaration.

Official Wise

This box is intended for any information related to the control of the packages, etc.

Seals, etc. affixed by Customs/declarant

This space is intended for indicating the number of seals, etc., affixed and their numbers or other identification details. The appropriate box shall be marked to indicate whether the seals, etc., were affixed by the Customs themselves or by the declarant.

Transport-unit (types identification No.),

marks and numbers of packages or items

This area is intended for identification particulars for transport-units (e.g. container type and identification No.) or for the goods, such as shipping marks, leading numbers and consecutive numbers, or address marking.

Number and kind of packages/description of goods

This area is intended for particulars of the number and kind of the packages and a description of the goods either in common trade terms or, if possible, using the terminology of the Customs or freight tariffs applicable.

Commodity No

When possible the relevant number of the applicable statistical commodity list or Customs tariff should be given, as in most cases these numbers, or parts of them, are used worldwide, and this would aid in identifying the commodity.

Gross weight, kg

The gross weight of the goods should be given in kilogrammes.

National administrative requirements

This box is set aside to provide space for any additional details required by administrations, such as name of driver prescribed itinerary or time-limit. It may also be used for official indications relating to the office of destination.

Security details

Details concerning the security provided, e.g. cash deposit, guarantee, should be given in this box.

Place, date and signature of declarant

The text of the declaration in this box can be changed, as appropriate, to reflect national legislation, bilateral or multilateral agreements.

As regards the boxes on the back of the Customs transit declaration, these are intended as examples only and will have to be adjusted according to the procedure envisaged under a bilateral or multilateral Customs transit agreement.

 

Appendix III

Minimum requirements

to be met by customs seals and fastenings

 

Customs seals and fastenings shall meet the following minimum requirements:

1. General requirements in respect of seals and fastenings:

The seals and fastenings, together, shall

(a) be strong and durable;

(b) be capable of being affixed easily and quickly;

(c) be capable of being readily checked and identified;

(d) not permit removal or undoing without breaking or tampering without leaving traces;

(e) not permit use more than once;

(f) be made as difficult as possible to copy or counterfeit.

2. Physical specification of seals:

(a) the shape and size of the seal shall be such that any identifying marks are readily legible;

(b) each eyelet in a seal shall be of a size corresponding to that of the fastening used, and shall be positioned so that the fastening will be held firmly in place when the seal is closed;

(c) the material used shall be sufficiently strong to prevent accidental breakage, early deterioration (due to weather conditions, chemical action, etc.) or undetectable tampering;

(d) the material used shall be selected by reference to the sealing system used.

3. Physical specification of fastenings:

(a) the fastening shall be strong and durable and resistant to weather and corrosion;

(b) the length of the fastening used shall not enable a sealed aperture to be opened or partly opened without the seal or fastening being broken or otherwise showing obvious damage;

(c) the material used shall be selected by reference to the sealing system used.

4. Identification marks:

The seal or fastening, as appropriate, shall be marked:

(a) to show that it is a Customs seal, by application of the word " Customs " preferably in one of the official languages of the Council (English or French);

(b) to show the country which applied the seal, preferably by means of the sign used to indicate the country of registration of motor vehicles in international traffic;

(c) to enable the Customs office by which the seal was affixed, or under whose authority it was affixed, to be identified, for example, by means of code letters or numbers.

Annex E.3.

Annex concerning Customs warehouses

Introduction

It is in the nature of international trade practice that in a great many cases it is not known at the time of importation how imported goods will finally be disposed of. This means that the importers are obliged to store the goods for more or less long periods.

Where it is intended to re-export the goods, it is in the importer’s interest to place them under a Customs procedure which obviates the need to pay import duties and taxes.

When goods are intended for outright importation, it is again in the importer’s interest to be able to delay payment of the import duties and taxes until the goods are actually taken into home use.

In order to make these facilities available to importers, most countries have provided in their national legislations for the Customs warehousing procedure.

However, imported goods are not the only goods which may qualify for Customs warehousing.

For example, some countries allow goods that are liable to, or have borne, internal duties and taxes (whether of national origin or previously imported against payment of import duties and taxes) to be stored in Customs warehouses in order that they may qualify for exemption from, or repayment of, such internal duties and taxes.

Similarly, the deposit in a Customs warehouse of goods that have previously been dealt with under another Customs procedure or that may qualify, upon exportation, for repayment of import duties and taxes, makes it possible for the Customs authorities to grant discharge of such other Customs procedure or to repay the import duties and taxes, as the case may be, before the goods are actually reexported.

The provisions of this Annex do not apply to:

— the storage of goods in temporary store (locked premises and enclosed or unenclosed spaces approved by the Customs, in which goods may be stored pending clearance),

— the storage of goods in free ports and free zones,

— the processing or manufacturing, under Customs supervision, of goods conditionally relieved from import duties and taxes in premises approved by the Customs (inward processing warehouses).

Definitions

For the purposes of this Annex:

(a) the term "Customs warehousing procedure" means the Customs procedure under which imported goods are stored under Customs control in a designated place (a Customs warehouse) without payment of import duties and taxes;

(b) the term "import duties and taxes" means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(c) the term "Customs control" means measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing;

(d) the term " security " means that which ensures to the satisfaction of the Customs, that an obligation to the Customs will be fulfilled. Security is described as "general" when it ensures that the obligations arising from several operations will be fulfilled;

(e) the term "person" means both natural and legal persons, unless the context otherwise requires.

Principle

1. Standard

The Customs warehousing procedure shall be governed by the provisions of this Annex.

Classes of warehouses

2. Standard

National legislation shall provide for Customs warehouses open to all importers (public Customs warehouses).

Note

In accordance with the provisions of national legislation, public Customs warehouses may be managed either by the Customs authorities or by other authorities or by natural or legal persons.

3. Standard

The right to store imported goods in public Customs warehouses shall not be restricted only to importers but shall be extended to any other persons interested.

4. Standard

National legislation shall provide for Customs warehouses to be used solely by specified persons (private Customs warehouses) when this is necessary to meet the special requirements of trade or industry.

Establishment of warehouses

5. Standard

The requirements as regards the construction and layout of Customs warehouses and the arrangements for Customs control shall be laid down by the Customs authorities.

Note

For the purpose of control, the Customs authorities may, in particular .

require that Customs warehouses be double-locked (secured by the lock of the person concerned and by the Customs lock),

keep the premises under permanent or intermittent supervision,

keep, or require to be kept, accounts of goods warehoused (by using either special registers or the relevant declarations), and

take stock of the goods in the warehouse from time to time.

Management of warehouses

6. Standard

National legislation shall specify the person or persons held responsible for the payment of any import duties and taxes chargeable on goods placed under the Customs warehousing procedure that are not accounted for to the satisfaction of the Customs authorities.

7.Standard

When security is required to ensure that the obligations arising from several operations will be fulfilled, the Customs authorities shall accept a general security.

8. Recommended Practice

The amount of any security should be set as low as possible having regard to the import duties and taxes potentially chargeable.

9. Recommended Practice

The Customs authorities should waive security where the warehouse is under adequate Customs supervision, in particular where it is Customs-locked.

10. Standard

The Customs authorities shall lay down the requirements as regards the management of Customs warehouses, and arrangements for storage of goods in Customs warehouses and for stock-keeping and accounting shall be subject to the approval of the Customs authorities.

Goods allowed to be warehoused

11. Recommended Practice

Storage in public Customs warehouses should be allowed for all kinds of imported goods liable to import duties and taxes or to restrictions or prohibitions other than those imposed on grounds of public morality or order, public security, public hygiene or health, or for veterinary or phytopathological considerations, or relating to the protection of patents, trade marks and copyrights, irrespective of quantity, country of origin, country whence arrived or country of destination.

Goods which constitute a hazard, which are likely to affect other goods or which require special installations should be accepted only by Customs warehouses specially designed to receive them.

12. Standard

The kinds of goods which may be stored in private Customs warehouses shall be specified by the competent authorities in the authority granting the benefit of the Customs warehousing procedure or in an appropriate provision.

13. Recommended Practice

Storage in Customs warehouses should be allowed for goods which are entitled to repayment of import duties and taxes when exported, so that they may qualify for such repayment immediately, on condition that they are to be exported subsequently.

14. Recommended Practice

Storage in Customs warehouses, with a view to subsequent exportation or other authorized disposal, should be allowed for goods under the temporary admission procedure, the obligations under that procedure thereby being discharged.

15. Recommended Practice

Storage in Customs warehouses should be allowed for goods intended for exportation that are liable to, or have borne, internal duties or taxes, in order that they may qualify for exemption from, or repayment of, such internal duties and taxes, on condition that they are to be exported subsequently.

Admission into warehouses

16. Standard

National legislation shall specify the conditions under which goods for warehousing shall be produced at the competent Customs office and a Goods declaration shall be lodged.

Authorized operations

17. Standard

Any person entitled to dispose of the warehoused goods shall be allowed

(a) to inspect them;

(b) to take samples, against payment of the import duties and taxes where appropriate;

(c) to carry out operations necessary for their preservation.

18. Standard

Warehoused goods shall be allowed to undergo usual forms of handling to improve their packaging or marketable quality or to prepare them for shipment, such as breaking bulk, grouping of packages, sorting and grading, and repacking.

Duration of warehousing

19. Standard

The authorized maximum duration of storage in a Customs warehouse shall be fixed with due regard to the needs of trade and shall be not less than one year.

Transfer of ownership

20.Standard

The transfer of ownership of warehoused goods shall be allowed.

Deterioration, loss or destruction of goods

21.Standard

Goods deteriorated or spoiled by accident or force majeure before leaving the warehouse shall be allowed to be cleared for home use as if they had been imported in their deteriorated or spoiled state.

22. Standard

Warehoused goods destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes provided that such destruction or loss is duty established to the satisfaction of the Customs authorities.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state.

23. Standard

At the request of the person entitled to dispose of them, any warehoused goods shall be allowed to be abandoned, in whole or in part, to the Revenue or to be destroyed or rendered commercially valueless under Customs control, as the Customs authorities may decide. Such abandonment or destruction shall not entail any cost to the Revenue.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap Imported in that state.

Removal from warehouse

24. Standard

Any person entitled to dispose of the goods shall be authorized to remove all or part of them from warehouse for reexportation, home use, removal to another Customs warehouse or assignment to any other Customs procedure, subject to compliance with the conditions and formalities applicable in each case.

Goods taken into home use

25. Standard

National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods removed from Customs warehouse for home use and the rates of the import duties and taxes applicable to them.

Goods not removed from warehouse

26. Standard

National legislation shall specify the procedure to be followed where goods are not removed from Customs warehouse within the period laid down.

27.Recommended Practice

When goods not removed from Customs warehouse are sold by the Customs, the proceeds of the sale, after deduction of the import duties and taxes and all other charges and expenses incurred, should either be made over to the person(s) entitled to receive them when this is possible, or be held at their disposal for a specified period.

Information concerning warehouses

28. Standard

The Customs authorities shall ensure that all relevant information regarding the Customs warehousing procedure is readily available to any person interested.

 

Annex E. 4.

Annex concerning drawback

Introduction

When imported materials which have borne import duties and taxes are subjected to manufacturing or processing (or, in certain circumstances, repair) and are then exported they can often be offered for sale in foreign markets at more competitive prices if the import duties and taxes are refunded at exportation. The drawback procedure provides facilities for such a refund.

Since, however, such refunds may encourage the importation of foreign goods for which equivalents are available from domestic sources, some restriction on the granting of such refund may be considered necessary in respect of particular categories of goods or particular processing or manufacturing operations. The extent to which drawback may be granted will have to be specified as necessary by individual countries.

This Annex covers not only the granting of drawback in cases where the goods have undergone processing, manufacture or repair, but also the possibility of granting drawback in cases where goods have been imported and are subsequently re-exported in the same state. The Annex does not cover, however, repayment made on grounds of equity, for example, when goods are returned to the supplier as being not in accordance with contract. Neither does the Annex cover the repayment on exportation of duties and taxes other than import duties and taxes.

Definitions

For the purposes of this Annex:

(a) the term "drawback procedure" means the Customs procedure which, when goods are exported, provides for a refund (total or partial )to be made in respect of the import duties and taxes charged on the goods, or on materials contained in them or used up in their production;

(b) the term "drawback" means the amount of import duties and taxes repaid under the drawback procedure;

(c) the term "import duties and taxes" means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited m amount to the approximate cost of services rendered.

Principle

1. Standard

The drawback procedure shall he governed by the provisions of this Annex.

Scope

2. Standard

National legislation shall specify the cases in which drawback may be claimed and the conditions under which it is paid.

Note 1

The cases where drawback may be claimed may be specified by reference to certain goods or classes of goods or to certain uses of goods. Drawback may also be restricted to certain categories of import duties and taxes or to cases where the goods have undergone processing, manufacture or repair or other authorized uses. Drawback in respect of goods used up in the production of exported goods does not normally extend to mere aids to manufacture, such as lubricants, but may apply to waste or loss resulting from such manufacture.

Note 2

Repayments under the drawback procedure are not granted in cases where import duties and taxes have been, or will be, repaid under other provisions.

3. Recommended Practice

The drawback procedure should also be applied in cases where the goods or materials which have borne import duties and taxes have been replaced by equivalent goods or materials used in the manufacture or production of exported goods.

Conditions to be fulfilled

4. Standard

The interested parties shall maintain records or stock accounts enabling the validity of the claim for drawback to be verified.

5. Standard

When it is known or anticipated at the time of importation of the goods for home use that drawback will be claimed, the declarant may be required, in order to facilitate a later claim, to state this intention; however, payment of drawback shall not be withheld solely because such a statement has not been made, nor shall exportation be required because of such a statement.

Note

The Customs may require that goods on which drawback is to be claimed be segregated from other goods or be processed or manufactured under Customs supervision.

Duration of stay of the goods in the Customs territory

6. Standard

Where a time limit for the exportation of the goods is fixed beyond which they no longer qualify for drawback, due account shall be taken in fixing such limit of the nature of the process or manufacture to which the goods may be subjected, and of the commercial or other factors involved.

7. Recommended Practice

Where a time limit for the exportation of the goods is fixed, this should, upon request, be extended if the reasons are deemed by the Customs authorities to be valid.

Declaration on exportation and claim for drawback

8.Standard

A declaration of exportation on drawback accompanied by supporting documents shall be lodged at a competent Customs office.

9. Recommended Practice

At the request of the exported, and for reasons deemed to be valid, the Customs authorities should, so far as possible, allow goods for exportation to be examined on private premises, the expenses entailed by such examination being borne by the exporter.

The Customs authorities may themselves require goods for exportation to be produced for examination at private premises.

10.Recommended Practice

Where the exportation of goods under the drawback procedure is controlled through the exporter’s records, production of the goods at exportation should normally be dispensed with.

11.Standard

The claim for drawback shall contain (or provide in the accompanying documents) such proof as is required to show that the conditions laid down for the payment of drawback have been fulfilled.

Note

The particulars that may be required by the Customs authorities for the payment of drawback include the following:

(a) the claimant,

(b) the initial clearance of the goods for home use (for example, the number and date of the Goods declaration for home use),

(c) the import duties and taxes paid,

(d) the nature or tariff description, and the quantity, of the goods,

(e) the use, process or manufacture to which the goods have been subjected,

(f) details of exportation.

12. Recommended Practice

Where a time limit is fixed beyond which claims for drawback will not be accepted, provision should be made for its extension for commercial or other reasons deemed by the Customs authorities to be valid.

Payment of drawback

13. Standard

Drawback shall be paid as soon as possible after the claim has been verified.

14. Recommended Practice

Drawback should also be paid on deposit of the goods in a Customs warehouse on condition that they are to be exported subsequently.

15. Recommended Practice

The Customs authorities should, if so requested, pay drawback periodically, on goods exported during a specified period.

Information concerning drawback

16. Standard

The Customs authorities shall ensure that all relevant information regarding the drawback procedure is readily available to any person interested.

 

Annex E. 5.

Annex concerning temporary admission subject to reexportation in the same state

Introduction

There are many economic, social and cultural reasons which may lead a country to encourage the temporary stay of goods.

Moreover, when goods have to stay only temporarily in the Customs territory of a State, to require final payment of the import duties and taxes applicable to them would as a rule be unjustified since the effect would be for example, to subject goods to payment of import duties and taxes every time they were imported, on a temporary basis, into one country or another.

The national legislations of most countries accordingly contain provisions allowing conditional relief from duties and taxes for certain categories of goods temporarily imported.

The Customs procedure under which conditional relief from import duties and taxes may be granted in respect of goods imported for a specific purpose and intended for re-exportation in the same state is the temporary admission procedure.

As a general rule, temporary admission involves total conditional relief from import duties and taxes. In certain special cases however, for example when the goods are used for purposes such as production, work projects or internal transport, the conditional relief granted may be only partial.

The present Annex does not apply to articles temporarily imported by travellers for their personal use nor to private conveyances.

Definitions

For the purposes of this Annex:

(a) the term "temporary admission" means the Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved from payment of import duties and taxes such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any change except normal depreciation due to the use made of the goods;

(b)the term "import duties and taxes" means the Customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(c) the term "Customs control" means the measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing;

(d) the term "security" means that which ensures to the satisfaction of the Customs that an obligation to the Customs will be fulfilled. Security is described as "general" when it ensures that the obligations arising from several operations will be fulfilled;

(e) the term "person" means both natural and legal persons, unless the context otherwise requires.

Principle

1. Standard

Temporary admission shall be governed by the provisions of this Annex.

Field of application

2. Standard

National legislation shall enumerate the cases in which temporary admission may be granted and shall lay down the requirements which must be met.

3. Standard

Goods temporarily admitted shall be afforded total conditional relief from import duties and taxes. However, the conditional relief from import duties and taxes may be only partial in the cases referred to in Recommended Practice 38.

4. Standard

Temporary admission shall not be limited to goods imported directly from abroad but shall also be authorized for goods ex Customs transit, ex Customs warehouse or from a free port or a free zone.

5. Recommended Practice

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

Grant of temporary admission

(a) Formalities prior to grant of temporary admission

6. Standard

National legislation shall specify the cases in which prior authority is required for temporary admission and the authorities empowered to grant such authority.

7. Recommended Practice

The cases in which prior authority is required for temporary admission should be as few as possible.

 

(b) Declaration for temporary admission

8. Standard

National legislation shall specify the conditions under which goods for temporary admission shall be produced at the competent Customs office and a Goods declaration shall be lodged.

9. Recommended Practice

National forms used for temporary admission should be harmonized with those used for the Goods declaration for home use.

 

(c) Security

10. Standard

The form in which security is to be provided on temporary admission shall be laid down in national legislation or determined by the Customs authorities in accordance with national legislation.

11. Recommended Practice

The choice between the various acceptable forms of security should be left to the declarant.

12. Standard

The Customs authorities shall, in accordance with national legislation, determine the amount in which security is to be provided on temporary admission.

13. Recommended Practice

The amount of the security to be provided on temporary admission should not exceed the amount of the import duties and taxes from which the goods are conditionally relieved.

Note

This Recommended Practice does not prevent the amount of the security from being determined on the basis of a single rate where the woods fall in a wide range of tariff headings.

14. Standard

Persons who regularly use the temporary admission procedure at one or more Customs offices in a given Customs territory shall be authorized to provide general security.

15. Recommended Practice

Customs authorities should waive the requirement for security where they are satisfied that payment of any sums that might fall due can be ensured by other means.

 

(d) A. T. A. carnets

16.Recommended Practice

Contracting Parties should give careful consideration to the possibility of acceding to the Customs Convention on the A. T. A. carnet for the temporary admission of goods done at Brussels on 6 December 1961 and thus accepting A. T. A. carnets in lieu of national Customs documents and as security for the import duties and taxes in respect of goods granted temporary admission with total conditional relief from import duties and taxes.

 

(e) Examination of the goods

17. Recommended Practice

At the request of the importer, and for reasons deemed to be valid, the Customs authorities should, so far as possible, allow goods for temporary admission to be examined on private premises, the expenses entailed by such examination being borne by the importer.

 

(f) Identification measures

18. Recommended Practice

For the purpose of identifying goods temporarily admitted, the Customs authorities should have recourse to the affixing of Customs marks (seals, stamps, perforations, etc.) only where the goods cannot readily be identified by means of foreign seals, by marks, numbers or other indications permanently affixed to them, by a description, or by sampling.

Stay of the goods in the customs territory

19. Standard

The time limit for temporary admission shall be fixed, for each type of case, by reference to the time necessary for the temporary admission, up to the maximum period, if any, laid down in national legislation.

20. Recommended Practice

At the request of the person concerned, and for reasons deemed to be valid, the Customs authorities should extend the period initially fixed.

Termination of temporary admission

21. Standard

National legislation shall specify the conditions under which goods on temporary admission shall be produced at the competent Customs office and a Goods declaration shall be lodged.

 

(a) Re-exportation

22. Standard

Provision shall be made to permit temporarily admitted goods to be re-exported

in one or more consignments.

23. Standard

Provision shall be made for terminating temporary admission by placing the goods in a free port or free zone.

24. Standard

Provision shall be made to permit temporarily admitted goods to be reexported through a Customs office other than that through which they were imported.

25. Recommended Practice

At the request of the exporter, and for reasons deemed to be valid, the Customs authorities should, so far as possible, allow goods for re-exportation to be examined on private premises, the expenses entailed by such examination being borne by the exporter.

 

(b) Other methods of disposal

26. Standard

Provision shall be made for terminating temporary admission by declaring the goods for home use, subject to compliance with the conditions and formalities applicable in such case.

27. Standard

National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods declared for home use and the rates of the import duties and taxes applicable to them.

28. Recommended Practice

Provision should be made for terminating temporary admission by deposit of the goods in a Customs warehouse with a view to subsequent exportation or other authorized disposal.

29. Recomrnended Practice

Provision should be made for terminating temporary admission by placing the goods under a Customs transit procedure with a view to their subsequent exportation.

30.Standard

Provision shall be made for temporary admission to be terminated where, at the request of the person concerned, the goods are abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs authorities may decide. Such abandonment or destruction shall not entail any cost to the Revenue.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that state.

31.Standard

Temporarily admitted goods which are destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the Customs authorities.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that state.

Note

In the case of partial conditional relief from import duties and taxes, Standards 30 and 31 are applicable provided that the portion of import duties and taxes payable at the time of the abandonment, destruction or loss of the goods is paid.

Discharge of security

32.Standard

Any security furnished shall be discharged as soon as possible after temporary admission has been terminated.

33.Recommended Practice

If security has been given in the form of a cash deposit, provision should be made for it to be repaid at the office of reexportation, even if the goods were not imported through that office.

Information concerning temporary admission

34.Standard

The Customs authorities shall ensure that all relevant information regarding temporary admission is readily available to any person interested.

Scope

(a) Temporary admission with total conditional relief from import duties and taxes

35. Recommended Practice

Temporary admission should be granted to the following goods:

(1) "Packings" referred to in Article 2 of the Customs Convention on the temporary importation of packings (Brussels, 6 October 1960).

(2) "Goods for display or use at exhibitions fairs, meetings or similar events" referred to in Article 2, paragraph 1, of the Customs Convention concerning facilities for the importation of goods for display or use at exhibitions, fairs meetings or similar events (Brussels, 8 June 1961).

(3) "Professional equipment" referred to in Annexes A to C of the Customs Convention on the temporary importation of professional equipment (Brussels, 8 June 1961).

(4) "Welfare material for seafarers" referred to in Article 1, paragraph (a), of the Customs Convention concerning welfare material for seafarers (Brussels, 1 December 1964).

(5) "Scientific equipment" referred to in Article 1, paragraph (a), of the Customs Convention on the temporary importation of scientific equipment (Brussels, 11 June 1968).

(6) "Pedagogic material" referred to in Article 1, paragraph (a), of the Customs Convention on the temporary importation of pedagogic material (Brussels, 8 June 1970).

(7) "Samples" and "advertising films" referred to in Articles 111 and V of the International Convention to facilitate the importation of commercial samples and advertising material (Geneva, 7 November 1952).

(8) "Tourist publicity material" referred to in Article 3 of the Additional Protocol to the Convention concerning Customs facilities for touring, relating to the importation of tourist publicity documents and material (New York, 4 June 1954).

(9) "Containers" referred to in Article 1 (c) of the Customs Convention on containers (Geneva, 2 December 1972).

(10) "Pallets" referred to in Article 1 of the European Convention on Customs treatment of pallets used in international transport (Geneva, 9 December 1960).

(11) "Commercial road vehicles" referred to in Article 1 of the Customs Convention on the temporary importation of commercial road vehicles (Geneva 18 May 1956).

Contracting Parties are invited to consider the possibility of acceding to the above international instruments.

36. Recommended Practice

Customs authorities should waive the requirement of a declaration in writing and of security in the cases of temporary admission referred to in items 1, 9, 10 and 11 of Recommended Practice 35.

37. Recommended Practice

Temporary admission should be granted in respect of the following goods unless they are eligible for outright duty-free admission under national legislation:

(1) Used removable articles belonging to a person who takes up temporary residence in the country of importation.

(2) Articles (including vehicles) which, by their nature, are unsuitable for any purpose other than advertising of specific articles or publicity for a specific purpose.

(3) Data-carrying media for use in automatic data processing.

(4) Drawings, plans and models to be used in the manufacture of goods.

(5) Matrices, blocks, plates and similar articles, on loan or hire, for printing illustrations in periodicals or books.

(6) Matrices, blocks, plates, moulds and similar articles, on loan or hire to be used in the manufacture of articles that are to be delivered abroad.

(7) Instruments, apparatus and machines to be tested or checked.

(8) Instruments, apparatus and machines made available free of charge to a customer by or through a supplier or repairer, pending the delivery or repair of similar goods.

(9) Costumes and scenery items sent on loan or on hire to dramatic societies or theatres.

10) Goods which have to undergo a change of packing prior to their delivery abroad.

11) Goods such as apparel, articles of jewellery and carpets, sent on Of sale or return " terms to persons not engaged in trade in such goods.

12) Animals, sports requisites and other articles belonging to a person resident abroad, for use by that person in sports contests or demonstrations.

13) Works of art, collectors’ pieces and antiques for display in exhibitions, including those organized by the artists themselves.

14) Books sent on loan to persons resident in the country of importation.

15) Photographs, transparencies and films to be shown in an exhibition or at a competition for still or cinema photographers.

16) Draught animals and equipment for the working of lands adjacent to the border by persons resident abroad.

17) Animals brought to pasture on lands adjacent to the border worked by persons resident abroad.

18) Horses and other animals imported for shoeing or weighing, or for treatment or other veterinary purposes.

l9) Specialized equipment arriving by ship and used on s ore at ports of call for the loading, unloading and handling of cargo.

 

(b) Temporary admission with partial conditional relief from import duties and taxes

38.Recommended Practice

Goods, other than those referred to in Recommended Practices 35 and 37, which are to be temporarily used for purposes such as production, work projects or internal transport, should be granted temporary admission with partial conditional relief from import duties and taxes.

Note

National legislation may provide that, for the purposes of calculating the amount of any duties and taxes payable upon such goods, account shall be taken of the duration of their stay in the Customs territory, of the depreciation consequent upon the use made of them or of the hire charges paid for them.

 

Annex E.6.

Annex concerning temporary admission for inward processing

Introduction

The national legislations of most countries contain provisions allowing conditional relief from import duties and taxes to be granted in respect of goods that are to be reexported after having undergone specified manufacturing, processing or repair. The Customs procedure which reflects these provisions is that of temporary admission for inward processing.

The main purpose of this Customs procedure is to make it possible for national enterprises to offer their products or services on foreign markets at competitive prices and thereby to help to provide more employment opportunities for national labour.

However, temporary admission for inward processing may be made subject to the condition that the proposed operations shall be beneficial to the national economy and shall not conflict with the interests of national producers of goods identical or similar to those in respect of which admission is requested.

As a general rule, temporary admission for inward processing involves total conditional relief from import duties and taxes. However, import duties and taxes may be charged on waste deriving from the processing or manufacturing of the goods.

National legislations usually require that the goods exported shall have been obtained from the goods imported.

In some cases however, authority may be given for the utilization of goods equivalent to those temporarily admitted for inward processing (equivalents).

Within the context of temporary admission for inward processing, exemption from import duties and taxes may be granted in respect of goods used up during the production of the exported goods without actually being contained in them.

Definitions

For the purposes of this Annex:

(a) the term "temporary admission for inward processing" means the Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved from payment of import duties and taxes; such goods must be intended for re-exportation within a specific period after having undergone manufacturing, processing or repair;

(b) the term "import duties and taxes" means the Customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(c) the term "compensating products" means the products obtained during or as a result of the manufacturing, processing or repair of the goods temporarily admitted for inward processing;

(d) the term "Customs control" means the measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing;

(e) the term "security" means that which ensures to the satisfaction of the Customs that an obligation to the Customs will be fulfilled. Security is described as "general" when it ensures that the obligations arising from several operations will be fulfilled;

f) The term "person" means both natural and legal persons, unless the context otherwise requires.

Principle

1. Standard

Temporary admission for inward processing shall be governed by the provisions of this Annex.

Field of application

2. Standard

National legislation shall specify the circumstances in which temporary admission for inward processing may he granted and shall lay down the requirements which must be met.

Notes

1. The circumstances in which temporary admission for inward processing is allowed may be set out in general terms and/or in detail.

2. Exemption from import duties and taxes may be accorded in respect of goods such as catalysts and accelerators or retarders of chemical reactions which, on being used to obtain compensating products, disappear entirely or partially during such use without actually being contained in those products. The exemption may be granted only insofar as the compensating products obtained are exported. However, it does not normally extend to mere aids to manufacture, such as lubricants.

3. The right to import goods temporarily for inward processing may be made subject to the condition that the proposed processing operations are regarded by the competent authorities as beneficial to the national economy.

4. The right to import goods temporarily for inward processing may be reserved to persons established in the Customs territory.

5. Operations allowed under the temporary admission for inward processing procedure may be carried out in premises designated as warehouses for inward processing.

The main features of these arrangements may be:

— the requirements as to the location and layout of inward processing warehouses will be laid down by the competent authorities.

— declaration for home use of a specified proportion of the compensating products obtained is authorized;

— examination of the goods to be used, and of the compensating products to be removed from the warehouse, will generally be carried out in the warehouse.

3. Standard

Goods temporarily admitted for inward processing shall be afforded total conditional relief from import duties and taxes. However, import duties and taxes may be assessed on waste deriving from the processing or manufacturing of goods temporarily admitted for inward processing that is not re-exported or treated in such a way as to render it commercially valueless.

Notes

1. National legislation may provide that waste having commercial value shall be assessed either on the basis of its own tariff description or on the basis of the tariff description of the goods from which it is derived.

2. National legislation may provide that import duties and taxes shall not be charged on waste within certain percentage limits or on waste that is irrecoverable or unusable.

4. Standard

Temporary admission for inward processing shall not be limited to goods imported directly from abroad but shall also be granted for goods ex Customs transit, ex Customs warehouse or from a free port or a free zone.

5. Recommended Practice

Temporary admission for inward processing should not be refused solely on the grounds of the country of origin of the goods, the country whence consigned or the country of destination.

6. Standard

The right to import goods temporarily for inward processing shall not be limited to the owner of the imported goods.

7. Recommended Practice

When, in the execution of a contract entered into with a person established abroad, the goods to be used are supplied by that person, temporary admission for inward processing should not be made subject to the condition that goods equivalent to those to be imported are not available in the Customs territory of importation.

8. Recommended Practice

The possibility of determining the presence of the imported goods in the compensating products should not be imposed as a necessary condition of temporary admission for inward processing when the identity of the goods can be established during the processing operations by Customs control or when the procedure is terminated by the exportation of products obtained from the treatment of goods, identical in description, quality and technical characteristics to those temporarily admitted for inward processing.

Temporary admission of goods for inward Processing

(a) Formalities prior to temporary admission for inward processing

9. Standard

National legislation shall specify the circumstances in which prior authority is required for temporary admission for inward processing and the authorities empowered to grant such authority.

10. Recommended Practice

Persons who carry on large-scale and continuous temporary admission for inward processing operations should be granted a general authorization covering such operations.

11. Standard

Where goods temporarily admitted for inward processing are to undergo manufacturing or processing, the competent authorities shall fix the rate of yield of the operation by reference to the actual conditions under which it is effected. The description, quality and quantity of the various compensating products shall be specified upon fixing that rate.

12. Recommended Practice

Where the inward processing operations:

— relate to goods whose characteristics remain reasonably constant;

— are customarily carried out under clearly defined technical conditions, and

— give compensating products of constant quality;

the competent authorities should lay down standard rates of yield applicable to the operations.

 

(b) Declaration for temporary admission for inward processing

13.Standard

National legislation shall specify the conditions under which goods temporarily admitted for inward processing shall be produced at the competent Customs office and a Goods declaration shall be lodged.

14. Recommended Practice

The national forms used on temporary admission for inward processing should be harmonized with those used for the Goods declaration for home use.

 

(c) Security

15. Standard

The forms in which security is to be provided on temporary admission for inward processing shall be laid down in national legislation or determined by the Customs authorities in accordance with national legislation.

16.Recommended Practice

The choice between the various acceptable forms of security should be left to the declarant.

17.Standard

The Customs authorities shall, in accordance with national legislation, determine the amount in which security is to be provided when goods are temporarily admitted for inward processing.

18. Recommended Practice

The amount of the security to be provided when goods are temporarily admitted for inward processing should not exceed the amount of the import duties and taxes from which the goods are conditionally relieved.

Note

This Recommended Practice does not prevent the amount of the security from being determined on the basis of a single rate where the goods fall in a wide range of tariff headings.

19. Standard

Persons who regularly use the temporary admission for inward processing procedure at one or more Customs offices in a given Customs territory shall be authorized to provide general security.

20. Recommended Practice

Customs authorities should waive the requirement for security where they are satisfied that payment of any sums that might fall due can be ensured by other means.

 

(d) Examination of the goods

21. Recommended Practice

At the request of the importer, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow goods that are to be temporarily admitted for inward processing to be examined on private premises, the expenses entailed by such examination being borne by the importer.

 

(e) Identification measures

22. Standard

The requirements relating to the identification of goods temporarily admitted for inward processing shall be laid down by the Customs authorities, due account being taken of the nature of the goods, of the operation to be carried out and of the magnitude of the interests involved.

Note

For the identification of goods temporarily admitted for inward processing, the Customs authorities may rely on foreign seals affixed to the goods, on marks, numbers or other indications permanently affixed to them on the description of the goods or scale plans or photographs, or have recourse to sampling, to the affixing of Customs marks (seals stamps, perforations, etc.). The Customs authorities may also have recourse to the importers’ records.

Stay of the goods in the Customs territory

23. Standard

The time limit for temporary admission for inward processing shall be fixed, in each case, by reference to the time necessary to complete the processing operations, up to the maximum period, if any, laid down in national legislation.

24.Recommended Practice

At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should extend the period initially fixed.

25. Standard

At the request of the Customs authorities, the persons concerned shall keep records from which the use of the goods temporarily admitted for inward processing can be checked.

26. Standard

The Customs authorities shall have the right to require that any person accorded the benefit of this procedure shall allow them to check on his premises, at any time, the goods temporarily admitted for inward processing and also the compensating products.

27. Recommended Practice

The competent authorities should allow part of the processing operations provided for to be carried out by a person other than the person accorded temporary admission for inward processing facilities, without the latter having to transfer ownership of the goods temporarily admitted for inward processing but on condition that, for the entire duration of the operations, he remain responsible to the Customs for compliance with the conditions under which processing facilities were allowed.

28. Recommended Practice

Provision should be made for continuing temporary admission for inward processing in the event of transfer of ownership of the imported goods and the compensation products to a third person, provided that that person assumes the obligations of the importer.

Termination of temporary admission for inward processing

29. Standard

National legislation shall specify the conditions under which the compensating products shall be produced at the competent Customs office and a Goods declaration shall be lodged.

Note

National legislation may prescribe that the Goods declaration shall contain the particulars needed to permit discharge of the temporary admission for inward processing declaration with respect to the goods that have been utilized.

 

(a) Re-exportation

30 Standard

Provision shall be made to permit compensating goods to be exported through a Customs office other than that through which the goods temporarily admitted for inward processing were imported.

31.Standard

Provision shall be made to permit temporary admission for inward processing to be terminated by exportation of the compensating products in one or more consignments.

32.Recommended Practice

At the request of the exporter, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible, allow compensating products for reexportation to be examined on private premises, the expenses entailed by such examination being borne by the exporter.

33. Standard

Upon request by the person concerned the competent authorities shall authorize the reexportation of the goods in the same state as imported, with termination of temporary admission for inward processing.

34. Standard

Provision shall be made for terminating temporary admission for inward processing by placing the compensating products in a free port or free zone.

 

(b) Other methods of disposal

35. Recommended Practice

Provision should be made for terminating temporary admission for inward processing by placing the compensating products in a Customs warehouse with a view to subsequent exportation or other authorized disposal .

36. Recommended Practice

Provision should be made for terminating temporary admission for inward processing bar placing the goods under a Customs transit procedure with a view to their subsequent exportation or other authorized disposal.

37. Standard

Provision shall be made for terminating temporary admission for inward processing by declaring the imported goods or the compensating products for home use, subject to compliance with the conditions and formalities applicable in such case.

38. Standard

National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods declared for home use and also the rates of the import duties and taxes applicable to them.

Note

In the event of declaration for home use of compensating products that have been sent abroad for supplementary processing account may be taken in calculating the import duties and taxes besides those applicable to the goods initially used, of the difference between:

(a) the amount of the import duties and taxes that would be chargeable on the products reimported after supplementary processing, and

(b) the amount of the import duties and taxes that would be chargeable on the products temporarily exported for supplementary processing if they were imported directly from the country in which such processing had taken place.

39. Recommended Practice

National legislation should provide that the amount of import duties and taxes applicable in the case where the compensating products are not exported shall not exceed the amount of import duties and taxes applicable to the goods temporarily admitted for inward processing.

40. Recommended Practice

Provision should be made for terminating temporary admission for inward processing in respect of goods lost as a consequence of the nature of the goods, insofar as the compensating products are exported, provided that such loss is duly established to the satisfaction of the Customs authorities.

Note

National legislation may lay down standard loss percentages for specified categories of goods temporarily admitted for inward processing.

41. Standard

Provision shall be made for temporary admission for inward processing to be terminated where, at the request of the person concerned, the goods temporarily admitted for inward processing or the compensating products are abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs authorities may decide. Such abandonment or destruction shall not entail any cost to the Revenue.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that state.

42. Standard

Goods temporarily admitted for inward processing, and compensating products, which are destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the Customs authorities.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste or scrap imported m that state.

43. Recommended Practice

The products obtained from the treatment of imported or domestic goods identical in description, quality and technical characteristics to those temporarily admitted for inward processing should be deemed to be compensating products for the purposes of this Annex (setting-off with equivalent goods).

Note

Where setting-off with equivalent goods occurs in circumstances that so warrant, the competent authorities may allow, as compensating products, goods exported before importation of the goods which benefit from the temporary admission for inward processing procedure.

Discharge of security

44.Standard

Any security furnished shall be discharged as soon as possible after temporary admission for inward processing has been terminated.

Information concerning temporary admission

for inward processing

45. Standard

The Customs authorities shall ensure that all relevant information regarding temporary admission for inward processing is readily available to any person interested.

Annex E.8.

Annex concerning temporary exportation for outward processing

Introduction

Most States have made provision in their national legislation for total or partial exemption from import duties and taxes when goods which are reimported after manufacturing, processing or repair abroad are declared for home use. The Customs procedure which provides for this exemption is that of temporary exportation for outward processing.

The application of this procedure may be made subject to the condition that the processing operations envisaged are regarded by the competent authorities as not detrimental to national interests.

The exemption granted on the reimportation of the goods processed abroad is usually partial; however, it may be total, in particular where repairs have been carried out abroad free of charge.

Definitions

For the purposes of this Annex:

(a) the term "temporary exportation for outward processing" means the Customs procedure under which goods which are in free circulation in a Customs territory may be temporarily exported for manufacturing, processing or repair abroad and then reimported with total or partial exemption from import duties and taxes;

(b) the term "goods in free circulation" means goods which may be disposed of without Customs restriction;

(c) the term "import duties and taxes" means the Customs duties and all other duties, taxes, free or other charges which are collected on or in connexion with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(d) the term "compensating products" means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods temporarily exported for outward processing;

(e) the term "Customs control" means the measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing;

f) the term "person" means both natural and legal persons, unless the context otherwise requires.

Principle

1. Standard

Temporary exportation for outward processing shall be governed by the provisions of this Annex.

Field of application

2. Standard

National legislation shall specify the circumstances in which temporary exportation for outward processing may be allowed and shall lay down the requirements which must be met.

Notes

1. The circumstances in which temporary exportation for outward processing is allowed may be set out in general terms and/or in detail.

2. Temporary exportation for outward processing may be made subject to the condition that the processing operations envisaged are not detrimental to national interests.

3. The Customs authorities may require a person exporting goods temporarily for outward processing to specify the processing or manufacturing operation which the goods are to undergo abroad.

3.Recommended Practice

Temporary exportation for outward processing should not be refused solely on the grounds that the goods are to be processed in a given country.

4. Standard

Temporary exportation of goods for outward processing shall not be restricted to the owner of the goods.

Temporary exportation of the goods

(a) Formalities prior to temporary exportation of the goods

5. Standard

Where temporary exportation for outward processing is subject to prior authority, national legislation shall specify the circumstances in which such authority is required and the authorities empowered to grant it.

6.Recommended Practice

Persons who carry on large-scale and continuous temporary exportation for outward processing operations involving the same type of goods should be granted a general authorization covering such operations.

7. Recommended Practice

Where such action will facilitate a temporary exportation for outward processing operation or the competent authorities deem it necessary, these authorities should fix a rate of yield for that operation. The description, quality and quantity of the various compensating products shall be specified upon fixing that rate.

Notes

1. In order to fix the rate of yield, the Customs authorities may take as a basis the conditions under which the operation is carried out, insofar as these are known. They may require production of the contracts with the foreign undertaking which is to carry out the processing or manufacturing. They may also take as a basis the rates of wield fixed by the Customs authorities in the country in which the processing operations are to be carried out.

2. Standard rates of yield may be fixed where the outward processing operational

— relate to goods whose characteristics remain reasonably constant;

— are customarily carried out under dearly defined technical conditions; and

— give compensating products of constant quality.

 

(b) Declaration for temporary exportation

8. Standard

National legislation shall specify the conditions under which goods to be temporarily exported for outward processing shall be produced at the competent Customs office and a Goods declaration (outwards) shall be lodged.

9. Recommended Practice

Customs authorities should allow the Goods declaration (outwards) form to be used for making out the declaration for the temporary exportation of goods for outward processing.

10.Recommended Practice

If special forms are used for making out the declaration for the temporary exportation of goods for outward processing, they should be harmonized with the form used for the Goods declaration (outwards).

 

(c) Examination of the goods

11.Recommended Practice

At the request of the declarant, and for reasons deemed valid by the Customs

authorities, the latter should, so far as -possible, allow goods that are to be temporarily exported for outward processing to be examined on private premises; the expenses entailed by such examination may be charged to the declarant.

 

(d) Identification measures

12.Standard

The requirements relating to the identification of goods to be temporarily exported for outward processing shall be laid down by the Customs authorities, due account being taken, for example, of the nature of the goods and of the operation to be carried out.

Notes

1. For the identification of goods to be temporarily exported for outward processing, the Customs authorities may affix Customs marks (seals, stamps, perforations, etc.), or rely on marks, numbers or other indications permanently affixed to the goods or on the description of the goods, scale plans or photographs, or take samples.

2. The Customs authorities may also allow identification of the goods to be ensured by production, at the time of importation of the compensating products, of a written declaration by the importer concerning the identity of the goods contained in those products supported, as appropriate, by the commercial documents relating to the operation in question.

13. Recommended Practice

Where no other identification measure is feasible, the Customs authorities should make use of an information document conforming to the model in Appendix I to this Annex provided that the processing or manufacturing is to be carried out in the Customs territory of a Contracting Party that has agreed to take part in the use of information documents in accordance with the principles set out in Appendix II to this Annex.

Duration of temporary exportation

14. Standard

Where Customs authorities impose a time limit for temporary exportation for outward processing, this time limit shall be fixed by reference to the time necessary to complete the processing operations, up to the maximum period, if any, laid down in the national legislation.

15. Recommended Practice

At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should extend the period initially fixed.

Importation of compensating products

16. Standard

National legislation shall specify the conditions under which the compensating products shall be produced at the competent Customs office and a Goods declaration shall be lodged.

Notes

1. National legislation may prescribe that the Goods declaration shall contain the particulars needed to permit discharge of the temporary exportation for outward processing declaration concerning the goods utilized.

2. National legislation may provide that the products obtained abroad from the treatment of goods identical in description, quality and technical characteristics to those temporarily exported for outward processing shall be deemed to be compensating products for the purposes of this Annex (setting-off with equivalent goods).

17. Recommended Practice

Provision should be made to permit compensating products to be imported through a competent Customs office other than that through which the goods were temporarily exported for outward processing.

18.Standard

Provision shall he made to permit compensating products to be imported in one or more consignments.

19. Recommended Practice

At the request of the importer, and for reasons deemed valid by the Customs authorities the latter should, so far as possible, allow imported compensating products to be examined on private premises; the expenses entailed by such examination may be charged to the importer.

20. Standard

At the request of the person concerned, the competent authorities shall, under the conditions laid down by national legislation, allow goods temporarily exported for outward processing to be reimported with total exemption from import duties and taxes if they could not undergo the manufacturing, processing or repair for which they were sent abroad and are returned to the exporter in the same state.

This exemption shall not apply to import duties and taxes which have been repaid or remitted in connexion with the temporary exportation of the goods for outward processing.

21. Standard

Unless national legislation requires the reimportation of goods temporarily exported for outward processing, provision shall be made for terminating temporary exportation for outward processing by declaring the goods for outright exportation subject to compliance with the conditions and formalities applicable in such case.

Import duties and taxes applicable to compensating products

22. Standard

National legislation shall specify the extent of the exemption from import duties and taxes granted when compensating products are taken into home use, and the method of calculation of that exemption.

Note

In the case of partial exemption, the assessment of import duties and taxes may be based on the value added by the processing of the goods abroad. It may also be made by deducting from the amount of the import duties and taxes applicable to the compensating products the amount of the import duties and taxes that would be charged on the goods temporarily exported for outward processing that were used to obtain the compensating products if these goods were imported from the country where they were processed in the state in which they were exported to that country. The rates used to calculate the deduction are those in force at the time determined for the purpose of taking the compensating products into home use however, where the rates to be taken into consideration under this rule are higher than those applicable to the compensating products, the deduction may be calculated at the rates applicable to those products.

23. Standard

The exemption from import duties and taxes provided for in respect of compensating products shall not apply to duties and taxes which have been repaid or remitted in connexion with the temporary exportation of the goods for outward processing.

24. Recommended Practice

Where goods temporarily exported for outward processing have been repaired abroad free of charge, provision should be made for them to be reimported with total exemption from import duties and taxes on the conditions laid down in national legislation.

25 Recommended Practice

The exemption from import duties and taxes should be granted if the compensating products were placed in a Customs warehouse or a free zone before being declared for home use.

26. Recommended Practice

The exemption from import duties and taxes should be granted if the compensating products were placed under a temporary admission procedure before being declared for home use.

27. Recommended Practice

The exemption from import duties and taxes should be granted if the ownership of the compensating products is transferred before they are taken into home use, provided that they are taken into home use in the name or for the account of the person who placed the goods under the temporary exportation for outward processing procedure.

Note

Certain internal taxes may become chargeable because of the transfer of ownership of the goods.

Information concerning temporary exportation for outward processing

28. Standard

The Customs authorities shall ensure that all relevant information regarding temporary exportation for outward processing is readily available to any person interested.

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Appendix II

Principles governing

the use of the Information Document

1. The information Document may be used when it would not be possible to identify the goods on reimportation by the usual means of control (seals, marks, samples, etc.) or accept a written declaration by the reimporter concerning the identity of the goods.

2. The exporter should ensure that, subject to any condition they may lay down, the Customs authorities of the country of temporary importation are in a position to establish the identity of the goods.

3. When an Information Document has been certified by the Customs authorities of the country of temporary exportation, the Customs authorities of the country of temporary importation should give the required certification.

4. Customs authorities of the country of temporary importation should endeavour to complete the Information Document whenever requested to do so, even if the goods in question are not imported under a temporary admission procedure (e.g. because they are not liable to import duties and taxes).

5. It would be open to the Customs administrations of the countries concerned to reach agreement on modifications in the form or use the Information Document to cover or cases where exceptional difficulty in the identification of goods on their reimportation renders this necessary.

Annex F. 2.

Annex concerning processing of goods for home use

Introduction

In general the duties and taxes chargeable on goods imported for home use are well adapted to the tariff policy of the country concerned. However, in certain cases, the level of the import duties and taxes chargeable on imported goods is such that any intended manufacture, processing or further working of the goods after clearance for home use would render the overall commercial operation unprofitable with a resultant loss to the country because of the transfer of such economic activities to another country.

On the other hand, these economic activities can be encouraged by permitting certain goods to be processed under Customs control prior to being taken into home use.

The purpose of the Customs procedure of processing of goods for home use is to provide for the possibility, where it is in the national economic interest, of processing certain imported goods under Customs control to such an extent that the amount of the import duties and taxes applicable to the products thus obtained is lower than that which would be applicable to the imported goods.

Definitions

For the purposes of this Annex:

(a) the term "processing of goods for home use" means the Customs procedure under which imported goods may be manufactured, processed or worked, before clearance for home use and under Customs control, to such an extent that the amount of the import duties and taxes applicable to the products thus

obtained is lower than that which would be applicable to the imported goods;

(b) the term "clearance for home use "means the Customs procedure which provides that imported goods may remain permanently in the Customs territory. This procedure implies the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities;

(c) the term "import duties and taxes" means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(d) the term "Goods declaration" means a statement made in the form prescribed by the Customs, by which the persons interested indicate the Customs procedure to be applied to the goods and furnish the particulars which the Customs require to be declared for the application of that procedure;

(e) the term "Customs control" means measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing;

(f) the term "security" means that which ensures to the satisfaction of the Customs that an obligation to the Customs will be fulfilled. Security is described as " general " when it ensures that the obligations arising from several operations will be fulfilled;

(g) the term "person" means both natural and legal persons, unless the context otherwise requires.

Principles

1. Standard

Processing of goods for home use shall be governed by the provisions of this Annex.

2. Standard

National legislation shall specify the conditions to be fulfilled and the Customs formalities to be accomplished for processing of goods for home use.

Notes

1. The granting of approval for processing of goods for home use may be made subject to the condition that the proposed processing operations are regarded by the competent authorities as beneficial to the national economy.

2. The right to process goods for home use may be reserved to persons established in the Customs territory and whose operations meet the requirements of the Customs authorities.

3. The Customs authorities normally give approval for the processing operations to be carried out at a particular place (e.g. the importer’s premises) and by specified persons.

4. The Customs authorities may set standard rates of yield for the operations involved in the processing of goods for home use.

3. Standard

The granting of the procedure of processing of goods for home use shall be subject to the condition that the Customs authorities are able to satisfy themselves that the products resulting from the processing have been obtained from the imported goods.

4.Standard

The granting of the procedure of processing of goods for home use shall be subject to the condition that the original state of the goods cannot be economically recovered after the processing.

5 Standard

Processing of goods for home use shall be allowed in respect of specified categories of goods undergoing approved processing operations.

Note

Approval may be restricted to processing operations which result in products classifiable under specified tariff headings.

6. Standard

Processing of goods for home use shall not be limited to goods imported directly from abroad but shall also be granted in respect of goods ex Customs transit, ex Customs warehouse or from a free zone.

7. Recommended Practice

Processing of goods for home use should not be refused solely on the grounds of the country of origin of the goods or the country whence consigned.

8. Standard

The right to process goods for home use shall not be limited to the owner of the imported goods.

9.Recommended Practice

Persons who carry on large-scale and continuous processing of the same type of goods for home use should be granted a general authorization covering such operations.

Declaration for processing of goods for home use

10. Standard

National legislation shall specify the conditions under which the Goods declaration for processing of goods for home use shall be lodged and under which the goods shall be produced at the competent Customs office.

Note

The Goods declaration is generally lodged before the goods are processed for home use but, in cases where the operations involved are relatively simple, approval may be given for the processing to be carried out prior to the lodgement of the Goods declaration.

Security

11.Standard

The form in which security, if any, is to be provided in respect of processing of goods for home use shall be laid down in national legislation or determined by the Customs authorities in accordance with national legislation.

12. Recommended Practice

The choice between the various acceptable forms of security should be left to the person concerned.

13. Standard

The Customs authorities shall, in accordance with national legislation, determine the amount in which security is to be provided in respect of the processing of goods for home use.

14. Recommended Practice

The amount of any security should be set as low as possible having regard to the import duties and taxes potentially chargeable.

Note

This Recommended Practice does not prevent the amount of the security from being determined on the basis of a single rate where the goods fall in a wide range of tariff headings.

15.Standard

When security is to be provided to ensure that the obligations arising from several operations under the procedure of processing of goods for home use will be fulfilled, the Customs authorities shall accept a general security.

16.Recommended Practice

Customs authorities should waive the requirement for security where they are satisfied that payment of any sums that might fall due can be ensured by other means.

Termination of processing of goods for home use

17. Standard

Processing of goods for home use shall be terminated when the products resulting from the processing are cleared for home use.

18. Standard

National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods declared for home use and also the rates of the import duties and taxes applicable

19. Recommended Practice

Where justified by the circumstances and at the request of the person concerned the Customs authorities should approve termination of the procedure when the products obtained from the processing or working are exported placed in a Customs warehouse or introduced into a free zone.

20.Standard

Any waste or scrap resulting from the processing of goods for home use shall he liable, if cleared for home use, to the import duties and taxes that would he applicable to such waste or scrap imported in that state.

Note

Approval may be given for such waste or scrap to he rendered commercially valueless under Customs control or to be re-exported.

21.Standard

Goods intended for processing for home use or products resulting therefrom which arc destroyed or irrecoverably lost by accident or force majeure before they are cleared for home use shall not be subjected to import duties and taxes provided that such destruction or loss is duly established to the satisfaction of the Customs authorities.

Any waste or scrap remaining after destruction shall be liable if cleared for home use, to the import duties and taxes that would be applicable to such waste or scrap imported in that state.

Discharge of Security

22.Standard

Any security furnished shall be discharged as soon as possible after processing of goods for home use has been terminated.

Information concerning Processing of goods for home use

23. Standard

‘The Customs authorities shall ensure that all relevant information concerning processing of goods for home use is readily available to any person interested.

 

Annex F.3.

Annex concerning Customs facilities applicable to travellers

Introduction

The great increase in international travel has had a considerable effect upon the work of Customs administrations, since travellers with their goods and means of transport must pass through Customs control during their journey.

It is in the interest both of the traveller and of the authorities concerned to facilitate movement through the necessary Customs control, but nevertheless this should not be accomplished at the expense of other responsibilities assigned to the Customs such as protecting the country’s fiscal and economic interests, preventing the importation of prohibited articles and repressing other Customs offences.

This Annex provides for what are considered to be the minimum facilities for travellers, and in this context particular attention is drawn to the recommendation made in Article 2 of the Convention.

This Annex relates to the Customs facilities applicable to all travellers irrespective of whether they are non-residents or departing or returning residents or of their mode of transport, and to the goods carried by such travellers, whether on their person, in their baggage or in the means of transport. It also applies to their private means of transport (motor road vehicles, boats and aircraft).

The Annex applies also to workers who live in one country but work in another, to crew members and to other persons crossing the border frequently. However these types of travellers may be excluded from the benefit of some facilities.

The Annex does not apply to the various controls sometimes carried out by the Customs on behalf of other authorities such as immigration controls and phyto-sanitary checks. Nor does the Annex cover the case of persons transferring their residence from one country to another.

Definitions

For the purposes of this Annex:

(a) the term " traveller " means:

(1) any person who temporarily enters the territory of a country in which he or she does not normally reside (" non-resident "), and

Note

(2) any person who returns to the territory of the country in which he or she normally resides after having been abroad temporarily (" returning resident ").

A person may be treated as normally residing in a country if he or she is principally or permanently resident in that country. However, the place where a person normally resides is determined in accordance with national legislation;

(b) the term " means of transport for private use " means motor road vehicles (including motor cycles) and trailers, boats and aircraft, together with their spare parts and normal accessories and equipment, imported or exported exclusively for personal use by the person concerned and not for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration;

(c) the term " personal effects " means all articles (new or used) which a traveller may reasonably require for his or her personal use during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes;

(d) the term " import duties and taxes " means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the importation of goods, but not including fees and charges which are limited m amount to the approximate cost of services rendered;

(e) the term "export duties and taxes " means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the exportation of goods but not including fees and charges which are limited in amount to the approximate cost of services rendered;

f) the term " temporary admission " means the Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved from Payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any change except normal depreciation due to the use made of the goods;

(g) the term " security " means that which ensures to the satisfaction of the Customs that an obligation to the Customs will be fulfilled;

(h) the term " Customs control " means measures applied to ensure compliance with the laws and regulations which the Customs are responsible for enforcing.

Principles

1. Standard

The Customs facilities applicable to travellers shall be governed by the provisions of this Annex.

2.Standard

National legislation shall specify the conditions to be fulfilled and the Customs formalities to be accomplished for the clearance of travellers’ goods and means of transport for private use.

General provisions

3. Standard

The Customs authorities shall designate the Customs offices at which Customs formalities relating to travellers may be accomplished. In determining the location, competence and hours of business of such offices, the factors to be taken into account shall include the geographical situation and the volume of passenger traffic.

Notes

1. Such Customs offices may be located either at the border or inland (e.g. at an airport or main railway station).

2. In some instances it may be possible for travellers to accomplish all the necessary Customs formalities on international trains ferries, cruise ships, etc.

3. Another method of expediting the passage of travellers through Customs control is that of providing pre-clearance facilities in the country of departure.

4. Recommended Practice

On prior request by the person concerned, and for reasons deemed valid by the Customs authorities, the latter should insofar as their administrative organization permits, allow Customs formalities applicable to travellers to be accomplished at places other than the Customs offices designated for this purpose; any expenses which this entails may be charged to the person concerned.

5. Standard

The main Customs offices at which Customs formalities applicable to travellers may be accomplished shall be open 24 hours a day where the needs of traffic so warrant or, if this is not necessary, at specified hours during which travellers may be expected to enter or leave the country.

6. Recommended Practice

Where corresponding Customs offices are located on a common frontier, the Customs authorities of the countries concerned should correlate the competence and the business hours of those offices.

Note

In some cases joint controls have been established at common frontiers with Customs offices of the countries concerned installed at the same place and sometimes in the same building.

7. Standard

Without prejudice to their right to apply full Customs control to all travellers, the Customs authorities shall normally apply such control on only a selective or sampling basis.

8. Standard

Personal searches of travellers for Customs purposes shall be carried out only in exceptional cases and when there are reasonable grounds to suspect smuggling or other offenses.

9. Standard

Travellers entering or leaving the country by road vehicle or train shall be permitted to accomplish all necessary Customs formalities without, as a matter of course having to leave the means of . transport in which they are travelling.

10. Recommended Practice

At major international airports the dualchannel system as outlined in Appendix I to this Annex should be used for the clearance inwards of travellers and their baggage.

11.Recommended Practice

At suitable international seaports, particularly those used by passenger vessels making short sea voyages (such as the regular ferry services), the dual-channel system as outlined in Appendix 11 to this Annex should be used for the clearance inwards of travellers, their baggage and their road vehicles for private use.

12. Standard

The Customs facilities provided for in this Annex shall apply to travellers irrespective of their citizenship/nationality.

13. Recommended Practice

Regardless of the mode of transport used a list of travellers or a list of their accompanying baggage should not be required for Customs purposes.

Note

This provision does not preclude the Customs from requesting information concerning the number of travellers arriving or departing on a particular means of transport.

14.Standard

Travellers shall be permitted to make an oral declaration in respect of the goods accompanying them. However, the Customs may require a written declaration for goods carried by travellers which constitute an importation or exportation of a commercial nature or which exceed, in value or quantity the limits laid down in national legislation.

Note

The written declaration envisaged in this Standard may be the declaration usually required for clearance for home use or a simplified Goods declaration. The Customs may require as an alternative the production of a commercial invoice or other commercial document.

15.Standard

Goods carried by travellers shall be stored or kept, subject to the conditions prescribed by the Customs authorities, pending clearance under the appropriate Customs procedure, reexportation or other disposal in accordance with national legislation, in the following cases:

— at the traveller’s request,

— when the goods concerned cannot be cleared immediately,

— where the other provisions of this Annex do not apply to such goods.

16. Standard

Unaccompanied baggage (i.e. baggage arriving or leaving before or after the traveller) shall be cleared under the procedure applicable to accompanied baggage or under another simplified Customs procedure.

Notes

1. The admission free of import duties and taxes applicable to goods other than personal effects contained in accompanied baggage does not necessarily apply to those goods contained in unaccompanied baggage.

2. Where admission free of import duties and taxes is claimed in respect of goods in a traveller’s unaccompanied baggage, the Customs authorities may require proof that the person concerned is in fact arriving from abroad.

3. The provisions outlined in Appendix 111 to this Annex may provide useful guidance in the Customs treatment of registered baggage carried by rail.

17.Standard

Provision shall be made for a traveller’s unaccompanied baggage to be cleared by a person other than the traveller.

18. Recommended Practice

A system of flat-rate assessment should be applied to goods declared for home use under the facilities applicable to travellers, provided that the importation is of a noncommercial nature and that the aggregate value or quantity of the goods does not exceed the amounts laid down in national legislation. The flat-rate system:

— should lay down rates that cover all types of import duties and taxes;

— should not deprive the goods of the benefit of any duty-free admission facilities to which they arc otherwise entitled;

— should provide that goods may, if the traveller so requests, be charged at their own appropriate rates of import duties and taxes, in which case, however, the Customs authorities may require that all dutiable and taxable goods shall be so charged; and

— should not rule out the possibility for Customs authorities to determine special rates for high duty goods or even to exclude some goods from the benefit of the flat-rate system.

Note

An importation is usually considered to be of a non-commercial nature when it is occasional and consists only of goods for personal use or consumption by the traveller or his family or to be disposed of by the traveller as gifts in the country and not suggesting, by their nature or quantity, that they are imported for commercial purposes.

Provisions concerning entry

(a) Non-residents

19. Standard

The personal effects of non-residents shall be granted temporary admission. Except for articles which involve a high amount of import duties and taxes, such personal effects shall be admitted without any documents or security being required.

20.Standard

In addition to clothing, toilet articles and other articles obviously of a personal nature the following shall in particular be considered to be personal effects:

— personal jewellery;

— still and motion picture cameras together with a reasonable supply of films and accessories therefor;

— portable slide or film projectors and accessories therefor together with a reasonable quantity of slides or films;

— binoculars;

— portable musical instruments;

— portable gramophones with records;

— portable sound recorders and reproducers (including dictating machines) with tapes;

— portable radio receivers;

— portable television sets;

— portable typewriters;

— portable calculators;

— perambulators;

— wheel-chairs for invalids;

— sports equipment such as tents and other camping equipment, fishing equipment, climbing equipment, sporting firearms with ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis racquets.

21.Standard

In addition to the consumable products allowed to be imported free of import duties and taxes within specified quantitative limits non-residents shall be permitted to import free of import duties and taxes, goods of a strictly non-commercial nature up to an aggregate value of US $ 50. A lower amount may be fixed for persons less than 15 years of age or for persons who cross the frontier frequently.

Notes

1. The facilities provided for in this Standard may be made subject to the condition that the goods shall be for personal use or consumption by the traveller or his family or are to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied baggage, on his person or in his hand baggage.

2. Non-residents who are only passing through the country may be allowed greater facilities.

22.Standard

The quantities of tobacco goods, wine spirits and perfume allowed to be imported free of import duties and taxes hy non-residents shall be as follows:

(a) 200 cigarettes or 50 cigars or 250 grams of tobacco, or an assortment of these products of a total weight not exceeding 250 grams;

(b) 2 litres of wine and 1 litre of spirits;

(c) 1/4 litre of toilet water and 50 grams of perfume.

The facilities provided for in respect of tobacco goods and alcoholic beverages may, however, be restricted to persons who have reached a certain age and may not be granted, or may be granted in reduced quantities only, to persons who cross the border frequently (e.g., persons living near the frontier, workers who live in one country but work in another professional drivers and crew members in international transport).

Note

The facilities provided for in this Standard may be made subject to the condition that the products shall be for personal consumption by the traveler or his family or arc to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied baggage, ml his person or in his hand baggage.

23.Standard

Where it is necessary to lodge a temporary admission declaration for nonresidents’ personal effects the amount of any security to be provided shall not exceed the amount of import duties and taxes chargeable.

24. Recommended Practice

Where it is necessary to lodge a temporary admission declaration for nonresidents’ personal effects, Contracting Parties to the Customs Convention on the ATA carnet for the temporary admission of goods (Brussels, 6 December 1961) should accept ATA carnets in lieu of national Customs documents and as security for the payment of import duties and taxes.

25. Standard

Where it is neccessary to lodge a temporary admission declaration for nonresidents’ personal effects, the time limit for temporary admission shall be fixed by reference to the length of the traveller’s stay in the country, provided that any limit laid down in national legislation is not exceeded.

26. Standard

At the request of the traveller, and for reasons deemed valid by the Customs authorities, the latter shall extend the period of temporary admission initially fixed.

27. Standard

Provision shall be made for temporarily admitted goods to be re-exported through 3 Customs office other than that through white they were imported.

28. Standard

Non-residents shall be granted temporary admission in respect of their means of transport for private use.

Note

Temporary admission may also be granted in respect of animals and non-selfpropelled vehicles used as a means of transport by non-residents.

29.Standard

Fuel carried in the normal tanks of the means of transport shall be admitted free of import duties and taxes.

30. Standard

The facilities granted in respect of means of transport for private use shall apply whether the means of transport are owned by non-residents or rented or borrowed by theta and whether they arrive with, before or after r the traveller.

31.Recommended Practice

The Customs authorities should require neither a Customs document nor security for the temporary admission of non-residents’ means of transport for private use.

32. Recommended Practice

Where Customs documents or securities are required for the temporary admission of non-residents’ means of transport for private use, the Customs authorities should accept standard international documents and securities as set out in, for example, the Customs Convention on the ATA carnet for the temporary admission of goods (Brussels 6 December 1961), the New York Customs Convention on the temporary importation of private road vehicles (4 June 1954) and the Customs Convention on the temporary importation for private use of aircraft and pleasure boats (18 May 19S6).

33. Standard

The general time limit for the temporary admission of non-residents’ means of transport for private use shall be not less than six months.

34. Standard

At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter shall extend the period of temporary admission initially fixed.

35. Standard

Any replacement parts required for the repair of a means of transport for private use temporarily in the country shall be granted temporary admission.

36. Recommended Practice

Subject to compliance with the conditions laid down in national legislation, the Customs authorities should not require the reexportation of non-residents’ means of transport for private use or personal effects which have been seriously damaged or destroyed through accident or force majeure.

 

(b) Returning residents

37. Standard

Returning residents shall be permitted to reimport free of import duties and taxes any articles which they took with them at the time of their departure from the country and which were in free circulation in that country.

38. Standard

In addition to the consumable products allowed to be imported free of import duties and taxes within specified quantitative limits returning residents shall be permitted to import, free of import duties and taxes, goods of a strictly non-commercial nature up to an aggregate value of US $ 50. A lower amount may be fixed for persons less than 15 years of age or for persons who cross the frontier frequently.

Note

The facilities provided for in this Standard may be made subject to the condition that the goods shall be for personal use or consumption by the traveller or his family or are to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied baggage, on his person or in his hand baggage.

39. Standard

The quantities of tobacco goods, wine, spirits and perfume allowed to be imported free of import duties and taxes by returning residents shall be as follows:

(a) 200 cigarettes or 50 cigars or 250 grams of tobacco, or an assortment of these products of a total weight not exceeding 250 grams;

(b) 2 litres of wine and 1 litre of spirits;

(c) 1/4 litre of toilet water and 50 grams of perfume.

The facilities provided for in respect of tobacco goods and alcoholic beverages may, however, be restricted to persons who have reached a certain age and may not be granted, or be granted in reduced quantities only, to persons who cross the border frequently (e.g., persons living near the frontier, workers who live in one country but work in another professional drivers and crew members in international transport).

Note

The facilities provided for in this Standard may be made subject to the condition that the products shall be for personal consumption by the traveller or his family or are to be disposed of by the traveller as gifts in the country and that they be carried in his accompanied baggage, on his person or in his hand baggage.

Provisions concerning departure

40. Standard

The Customs formalities applicable to departing travellers shall be as simple as possible, and eliminated when this is feasible.

Note

Customs formalities may be necessary, for example, to obtain exemption from, or repayment of, internal duties and taxes.

41. Standard

Travellers shall be permitted to export goods for commercial purposes, subject to compliance with the necessary formalities and payment of any export duties and taxes chargeable.

42. Standard

At the request of residents leaving the country, the Customs authorities shall take the necessary identification measures in respect of certain articles where the free reimportation of those articles will be facilitated thereby.

Note

The usual measures taken in this respect consist of noting the particulars needed to ensure identification by recording a description of the articles or the marks, numbers or other indications permanently affixed to them, or by affixing Customs identification marks or seals.

43.Standard

The application of a temporary exportation procedure under cover of Customs documents in respect of the personal effects and private means of transport of residents leaving the country shall be required in exceptional cases only.

44. Standard

Any security furnished by non-residents in respect of goods admitted on a temporary basis shall he discharged at the time when the goods are re-exported, regardless of the Customs office through which reexportation takes place.

45. Recommended Practice

If security has been given in the form of a cash deposit, provision should be made for it to be repaid at the office of re-exportation, even if the goods were not imported through that office.

Transit passengers

46. Standard

Transit passengers who do not leave the transit area shall not be required to pass through any Customs control.

Note

This provision does not preclude the Customs from maintaining general surveillance of transit areas and from taking any action necessary when a Customs offence is suspected.

Information concerning the Customs facilities applicable to travellers

47. Standard

The Customs authorities shall ensure that all relevant information regarding the Customs facilities applicable to travellers is readily available to any person interested.

48. Standard

Information concerning the exemptions from duties and taxes allowed to travellers and the Customs formalities to be accomplished shall be made available to travellers, upon request, prior to their departure from their own country or, when practicable, during the journey.

Notes

1. Such information may be made available to travellers on ships, aircraft or international trains.

2. Such information may also be made available to travellers in pamphlet form and may be displayed as appropriate at points of arrival and departure.

49. Recommended Practice

Information concerning the Customs facilities applicable to travellers should be printed in the official language or languages of the country concerned and in any other language deemed to be useful.

Appendix I

Provisions concerning the dual-channel system

for the clearance of travellers and their baggage arriving by air

The dual-channel or red/green system is a simplified Customs control which enables Customs authorities to improve the flow of passenger traffic at international airports and to deal efficiently with the increasing number of passengers without reducing the effectiveness of the control and without a corresponding increase in the number of Customs staff. It is not necessarily incompatible with the application of other controls, for example, exchange controls, unless the circumstances require full control of all passengers and their baggage.

1.The dual-channel system should be operated as outlined below:

The system shall allow the passengers to choose between two types of channel:

(a) one (green channel) for passengers having with them no goods or only goods which can be admitted free of import duties and taxes and which are not subject to import prohibitions or restrictions; and

(b) the other (red channel) for other passengers.

2. Each channel shall be clearly and distinctively marked so that the choice between them can easily be understood by passengers. The basic distinctive marking shall be:

(a) for the channel referred to under 1 (a), green, in the shape of a regular octagon, and the words "Nothing to declare" ("Rien a declarer"),

(b) for the channel referred to under 1 (b), red, in the shape of a square,

and the words "Goods to declarers" ("Marchandises a declarer").

In addition, the channels should be identified by an inscription including the word "Customs" ("Douane").

3. The texts referred to in paragraph 2 shall be in English and/or French and in any other language or languages deemed useful for the airport concerned.

4. Passengers must be sufficiently well informed to choose between the channels. For this purpose it is important:

(a) that passengers be informed about the functioning of the system and about the descriptions and quantities of goods they may have with them when using the green channel. This may be done by means of posters or panels at the airport or by means of leaflets available to the public at the airport or distributed through tourist agencies, airlines and other interested bodies;

(b) that the route to the channels be clearly signposted.

5. The channels shall be located beyond the baggage delivery area so that passengers have all their baggage with them when choosing their channel. Moreover, the channels shall be so arranged that the passenger flow from that area to the exits from the airport is as direct as possible.

6. The distance between the baggage delivery area and the entrances to the channels shall be sufficient to allow passengers to decide which channel to choose and to move into that channel without causing congestion.

7. Passengers who have selected the green channel shall not be subject to any other Customs formalities unless they are the subject of a spot check; in the red channel passengers shall accomplish the formalities required by the Customs.

 

Appendix II

Provisions concerning the dual-channel system

for the clearance of travellers, their baggage

and their vehicles arriving by sea

The dual-channel or red/green system is a simplified Customs control which can be used in connexion with the clearance of passengers, their baggage and their vehicles arriving by sea. The system is particularly applicable to the control of passengers making short sea voyages, such as those using regular ferry services. It can assist in improving the flow of passenger traffic at international seaports and in dealing efficiently with an increasing number of passengers without reducing the effectiveness of Customs control and without a corresponding increase in the number of Customs staff. It is not necessarily incompatible with the application of other controls, e.g., exchange control and control of international motor vehicle insurance certificates, unless the circumstances require full control of all passengers and their baggage or vehicles.

The dual-channel system should be operated as outlined below:

1. The system shall allow the passengers, whether or not travelling in their vehicle to choose between two types of channel.

(a) one (green channel) for passengers having with them no goods or only goods which can be admitted free of import duties and taxes and which are not subject to import prohibitions or restrictions; and

(b) the other (red channel) for other passengers.

2. Each channel shall be clearly and distinctively marked so that the choice between them can easily be understood by passengers. The basic distinctive marking shall be:

(a) for the channel referred to under 1 (a), green, in the shape of a regular octagon, and the words "Nothing to declare" ("Rien a declarer");

(b) for the channel referred to under 1 (b), red, in the shape of a square, and the words "Goods to declare" ("Marchandises a declarer").

In addition, the channels should be identified by an inscription including the word "Customs" ("Douane").

3. The texts referred to in paragraph 2 shall be in English and/or French and in any other language or languages deemed necessary.

4. In the case of passengers travelling in their vehicle, and where the marshalling of vehicles into the proper lanes and the clearance procedure will be facilitated thereby, the driver of each motor vehicle may be provided with red and green stickers bearing the markings referred to in paragraph 2 (a) and (b), and instructed to attach to the windscreen of the vehicle:

(a) the green sticker where the motor vehicle itself and any goods it contains, including goods belonging to, or carried by, passengers in the vehicle, can be admitted without Customs formalities and are not subject to import prohibitions or restrictions; and

(b) the red sticker in other cases.

5. Passengers must be sufficiently well informed to choose between the channels and where appropriate between the red and green stickers. For this purpose it is important:

(a) that passengers be informed about the functioning of the system and about the description and quantities of goods they may have with them when using the green channel. This may be done by means of posters or panels at the seaport or by means of leaflets available to the public at the port of embarkation, on board ship or distributed through tourist agencies, shipping companies and other interested bodies;

(b) that, where the red and green stickers referred to in paragraph 4 are to be used, the driver of each vehicle should be provided with the stickers before arrival at the port of destination;

(c) that the route to the channels be clearly indicated.

6. The channels shall be located beyond any baggage delivery area so that passengers have all their baggage with them when choosing the appropriate channel. Moreover, the channels shall be situated in such a position that the passenger-flow to the exits from the seaport is as direct as possible.

7. The distance between the ship, or the baggage delivery area, and the entrances to the channels shall be sufficient to allow passengers to decide which channel to choose and to move into the channel without causing congestion.

8. Passengers who have selected the green channel shall not be subject to any other Customs formalities unless they are the subject of a spot check; in the red channel passengers shall accomplish all the formalities required by the Customs.

9. A system which involves the use of only one lane, but under which vehicles dis-playing the red sticker, or those selected for spot checks, are directed to a designated parking area, may be regarded as meeting the requirements of the dual-channel system.

Appendix III

Provisions concerning the Customs treatment

of registered baggage carried by rail

The efficient and expeditious handling of registered baggage carried by rail can be facilitated by the application of the following provisions:

1. When having their baggage registered by the railway authorities passengers shall have the possibility of making a declaration in the appended form (or in an appropriately agreed to adaptation of this form) in order to expedite Customs formalities.

2. Customs authorities shall attach real advantages to the use of the written declaration thereby giving passengers an incentive to use a procedure which affords fuller safeguards to the Customs.

3. The declaration shall be presented by the railway authorities to the Customs authorities of the countries of departure and destination where so required.

4. The written declaration shall be regarded as being in substitution for, and shall have the same effect as, the declaration normally required from passengers.

5. The Customs authorities shall, as far as possible, waive the examination of the contents of baggage covered by a written declaration.

6. The Customs authorities shall endeavour to release, as soon as the frontier is crossed, the greatest possible proportion of registered baggage covered by written declarations and not required for examination or other checks, in order that it may immediately be made available to the railways for forwarding to destination.

7. Where baggage is selected by the Customs authorities for examination or other checks, it shall be possible for such examination or checks to be carried out at the Customs office nearest to the passenger’s place of destination. For this purpose, as many Customs offices as possible shall be empowered to clear registered baggage.

8. Baggage shall be held up at the frontier only in very exceptional cases, for example, where an offence has been committed or there is serious suspicion of frauds

9. The Customs authorities remain free to adopt any control measures they deem necessary in order to prevent abuses.

10. In order to facilitate retrieval of baggage by passengers, co-operation between the Customs authorities and the railways shall be strengthened particularly as regards scheduling of the hours during which baggage can be cleared.

11. Consideration shall be given to making the railways responsible for checking the accuracy of the written declaration particularly where the release of registered baggage is requested when the Customs office is closed or at a station not serviced by the Customs.

 

Annex F.6.

Annex

concerning the repayment of import duties and taxes

Introduction

During the clearance of goods declared for home use, or after their release, it may be discovered, either by the importer himself or by the Customs authorities, that the basis upon which the Customs charges were calculated was incorrect owing, inter alia, to an error on the part of the Customs authorities, the declarant or some other person concerned (e.g., the consignor or shipper), and that for this reason the import duties and taxes charged or to be charged are greater than those which were actually chargeable. It may also happen that goods are damaged, destroyed or irrecoverably lost by accident or force majeure, in particular before release for home use- in this case also, for reasons of equity, the import duties and taxes already charged might be refunded in whole or in part.

It should be possible for the person concerned, after verification of the facts, to obtain a refund of import duties and taxes overpaid, or, if payment has not yet been made, the remission of import duties and taxes which are in excess of the amount actually chargeable.

It is important, particularly where the overcharge arose from errors on the part of the Customs authorities or has been occasioned by circumstances beyond the control of the importer or other person concerned, that repayment should be made without undue delay and with minimum formalities. In some cases, however, it may be necessary to make repayment subject to certain conditions or to special safeguards against fraud or abuse.

The provisions of this Annex do not apply to repayments made under the drawback procedure or to the refund of deposits taken as security for the payment of import duties and taxes.

Definitions

For the purposes of this Annex:

(a) the term "repayment of import duties and taxes" means the refund, in whole or in part, of import duties and taxes paid on goods declared for home use and the remission, in whole or in part, of such duties and taxes where payment has not been made;

(b) the term "import duties and taxes" means Customs duties and all other duties, taxes, fees or other charges which are collected on or in connexion with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(c) the term "release" means action by which the Customs permit goods undergoing clearance to be placed at the disposal of the persons concerned;

(d) the term "person" means both natural and legal persons, unless the context otherwise requires.

Principle

1. Standard

The repayment of import duties and taxes shall be governed by the provisions of this Annex.

Scope

2. Standard

National legislation shall prescribe the cases and conditions in which, where the amount of import duties and taxes paid or assessed to be payable exceeds the amount legally due, repayment of import duties and taxes shall be granted.

Note

Repayment is not granted of import duties and taxes that have been, or will be repaid under other provisions.

Cases in which repayment of import duties and taxes should be granted

Errors in assessment

3. Standard

Repayment of import duties and taxes shall be granted where it is established that they have been overcharged as a result of an error in their assessment.

Goods having a lower value than declared

4. Standard

Repayment of import duties and taxes shall be granted where it is found that import duties and taxes had been assessed on the basis of a value which is higher than the dutiable value, provided that the facts are established to the satisfaction of the Customs authorities.

Incorrect tariff classification

5. Standard

Repayment of import duties and taxes shall be granted if they are overcharged as a result of incorrect tariff classification of the declared goods provided that the facts are established to the satisfaction of the Customs authorities.

Goods damaged, destroyed or lost

6. Standard

Repayment of import duties and taxes shall he granted in respect of goods damaged, destroyed or irrecoverably lost by accident or force majeure before release for home use, provided that the facts are duly established to the satisfaction of the Customs authorities.

7. Standard

Where goods which have been granted total or partial exemption from import duties and taxes by reason of a specific use are damaged, destroyed or irrecoverably lost by accident or force majeure after their release for home use, remission shall be granted of that amount of the import duties and taxes from which exemption has been granted provided that such damage, destruction or loss is duly established to the satisfaction of the Customs authorities.

Note

Remnants of goods covered by Standards 6 and 7 may be:

(a) cleared for home use in their existing state as if they had been imported in that state; or

(b) re-exported; or

(c) abandoned free of all expenses to the Revenue; or

(d) rendered commercially valueless under Customs control, without expense to the Revenue; as the Customs authorities may require.

Goods not in accordance with agreed specifications

8. Standard

Repayment of import duties and taxes shall be granted in respect of imported goods which are found to have been defective or otherwise not in accordance with the agreed specifications at the time of importation, which have not been worked, repaired or used in the country of importation and which are re-exported within a reasonable time either to the foreign supplier or to another person designated by the supplier. The use of the goods shall however not hinder the repayment if such use was indispensable to discover the defects or other circumstances which caused the re-exportation of the goods. As an alternative to reexportation the goods may be abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs authorities may decide. Such abandonment or destruction shall not entail any cost to the Revenue.

Note

Repayment of import duties and taxes on goods of the kind referred to in the first sentence of this Standard can also be considered under the provisions of Standards 4 and 5 if such goods are not re-exported.

Shortages

9. Standard

Repayment of import duties and taxes shall be granted in respect of goods declared to be in a consignment where it is established to the satisfaction of the Customs authorities that those goods were not in fact imported into the Customs territory.

Goods placed under another Customs procedure

10. Recommended Practice

Where permission is given by the Customs authorities for goods originally declared for home use to be placed under another Customs procedure, repayment should be made of any import duties and taxes consequently overcharged.

Repayment procedure

11. Standard

The procedure laid down for claiming repayment of import duties and taxes shall be as simple as possible.

Note

The repayment procedure may be initiated either at the request of the person concerned or on the initiative of the Customs.

12. Standard

Decisions on claims for repayment shall be reached, and notified in writing to the persons concerned, without undue delay, and repayment of amounts overpaid shall be made as soon as possible after the verification of claims.

13. Standard

Where it is established by the Customs that the overcharge is a result of an error on the part of the Customs authorities themselves in assessing the import duties and taxes, repayment shall be granted as a matter of priority.

Time limit

14. Recommended Practice

Where time limits are fixed beyond which claims for repayment of import duties and taxes will not be accepted, such limits should be of sufficient duration to take account of the differing circumstances pertaining to each type of case in which repayment of import duties and taxes may be granted.

Information concerning repayment

15. Standard

The Customs authorities shall ensure that all necessary information regarding the provisions relating to the repayment of import duties and taxes is readily available to any person interested.

Starptautiskā konvencija par muitas procedūru vienkāršošanu un harmonizēšanu

Preambula

 

LĪGUMSLĒDZĒJAS PUSES šai Konvencijai, kas ieviesta Muitas Sadarbības Padomes aizbildnībā,

ATZĪMĒJOT, ka atšķirības nacionālajās Muitas procedūrās var kavēt starptautisko tirdzniecību un citus starptautiskus maiņas darījumus,

ŅEMOT VĒRĀ, ka visu valstu interesēs ir veicināt šādu tirdzniecību un maiņas darījumus un sekmēt starptautisko sadarbību,

ŅEMOT VĒRĀ, ka valstu Muitas procedūru vienkāršošana un harmonizēšana var efektīvi veicināt starptautiskās tirdzniecības un citu maiņas darījumu attīstību,

BŪDAMAS PĀRLIECINĀTAS, ka starptautisks instruments, kurš piedāvātu noteikumus, ko valstis apņemtos pielietot tik drīz, cik vien tās spētu to darīt, novestu pie augstas Muitas procedūru vienkāršošanas un harmonizēšanas pakāpes, kas ir viens no Muitas Sadarbības Padomes galvenajiem mērķiem,

Vienojās par sekojošo:

I nodaļa

Definīcijas

1.pants

Šīs Konvencijas ietvaros:

(a) "Padomesymbol" nozīmē organizāciju, ko Briselē, 1950.gada 15.decembrī izveidoja Konvencija par Muitas sadarbības padomi;

(b) "Pastāvīgā tehniskā komiteja" nozīmē Padomes Pastāvīgo tehnisko komiteju;

(c) "ratifikācija" nozīmē ratifikāciju, pieņemšanu vai apstiprināšanu.

II nodaļa

Konvencijas darbības sfēra un Pielikumu struktūra

2.pants

Katra Līgumslēdzēja Puse apņemas veicināt Muitas procedūru vienkāršošanu un harmonizēšanu un, lai to veiktu, saskaņā ar šīs Konvencijas noteikumiem ievērot šīs Konvencijas Pielikumos dotos Standartus un Rekomendējamās Prakses. Tomēr nekas nedrīkst kavēt Līgumslēdzēju Pusi piešķirt lielākus atvieglojumus, nekā šeit paredzēts, un katrai Līgumslēdzējai Pusei tiek ieteikts piešķirt šādus lielākus atvieglojumus tik plaši, cik vien iespējams.

3.pants

Šīs Konvencijas noteikumi nekavē to aizliegumu vai ierobežojumu pielietošanu, kurus nosaka nacionālā likumdošana.

4.pants

Katrs šīs Konvencijas Pielikums sastāv no:

(a) ievada, kas rezumē dažādus jautājumus, uz kuriem attiecas Pielikums;

(b) to galveno Muitas terminu definīcijām, kuras lietotas Pielikumā;

(c) Standartiem, kas ir tādi noteikumi, kuru vispārēja pielietošana ir atzīta par nepieciešamu, lai sasniegtu Muitas procedūru harmonizēšanu un vienkāršošanu;

(d) Rekomendētajām Praksēm, kas ir noteikumi, kuri atzīti par tādi, kas veicina Muitas procedūru harmonizēšanu un vienkāršošanu, un kuru pēc iespējas plašāks pielietojums ir uzskatāms par vēlamu;

(e) Piezīmēm, kuras norāda dažus iespējamos darbības virzienus, lai pielietotu attiecīgo Standartu vai Rekomendēto Praksi.

5.pants

1. Uzskatāms, ka jebkura Līgumslēdzēja Puse, kura pieņem Pielikumu, pieņem arī visus tā Standartus un Rekomendētās Prakses, ja vien tā Pielikuma pieņemšanas laikā vai jebkurā laikā pēc tam nepaziņo Padomes ģenerālsekretāram Standartu(us) un Rekomendēto Praksi(es), attiecībā uz kurām tā patur ierunas, izklāstot atšķirības starp nacionālās likumdošanas un attiecīgā Standarta(u) un Rekomendētās Prakses(šu) noteikumiem. Jebkura Līgumslēdzēja Puse, kas ir paturējusi ierunas, var tās atcelt pilnībā vai daļēji jebkurā laikā, paziņojot ģenerālsekretāram datumu, no kura šī atcelšana ir spēkā.

2. Katrai Līgumslēdzējai Pusei, kas ir pievienojusies Pielikumam, vismaz reizi trīs gados ir jāpārskata tie Standarti un Rekomendētās Prakses, attiecībā uz kurām tā bija paturējusi ierunas, jāsalīdzina tās ar nacionālās likumdošanas prasībām un jāpaziņo Padomes ģenerālsekretāram par šīs pārskatīšanas rezultātiem.

III nodaļa

Padomes un Pastāvīgās tehniskās komitejas uzdevumi

6.pants

1. Padomei saskaņā ar šīs Konvencijas noteikumiem jāuzrauga šīs Konvencijas administrēšana un attīstība. Īpaši tai jālemj par jaunu pielikumu iekļaušanu šajā Konvencijā.

2. Šim nolūkam Pastāvīgajai tehniskajai komitejai ar Padomes pilnvaru un saskaņā ar Padomes norādītiem virzieniem ir sekojošas funkcijas:

(a) sagatavot jaunus Pielikumus un ierosināt Padomē to pieņemšanu, lai iekļautu tos Konvencijā;

(b) iesniegt Padomē priekšlikumus par tādiem šīs Konvencijas vai tās Pielikumu grozījumiem, kādus tā uzskata par nepieciešamiem, un īpaši priekšlikumus par Standartu vai Rekomendēto Prakšu tekstu grozījumiem un Standartu vai Rekomendēto Prakšu modernizēšanu;

(c) izteikt viedokli par jebkuriem ar Konvencijas pielietošanu saistītiem jautājumiem;

(d) veikt tādus uzdevumus, kādus Padome var dot par šīs Konvencijas noteikumiem.

7.pants

Balsojot Padomē un Pastāvīgajā tehniskajā komitejā, katrs Pielikums uzskatāms par atsevišķu konvenciju.

IV nodaļa

Dažādi noteikumi

8.pants

Šīs Konvencijas ietvaros jebkurš Pielikums vai Pielikumi, kuri Līgumslēdzējai Pusei ir saistoši, uzskatāmi par šīs Konvencijas neatņemamu sastāvdaļu, un attiecībā uz Līgumslēdzēju Pusi jebkura atsauce uz šo Konvenciju uzskatāma par ietverošu atsauci uz šādu Pielikumu vai Pielikumiem.

9.pants

Līgumslēdzējas Puses, kuras veido Muitas vai Ekonomisko Savienību, var paziņot Padomes ģenerālsekretāram, ka, pielietojot šīs Konvencijas attiecīgo Pielikumu, to teritorijas uzskatāmas par vienu teritoriju. Gadījumā, ja šāda paziņojuma rezultātā eksistē atšķirības starp tā Pielikuma noteikumiem un likumdošanas noteikumiem, kuri pielietojami Līgumslēdzēju Pušu teritorijās, attiecīgajām Valstīm jāpatur ierunas par apspriežamo Standartu vai Rekomendēto Praksi saskaņā ar šīs Konvencijas 5.pantu.

V nodaļa

Nobeiguma noteikumi

10.pants

1. Jebkuru strīdu starp divām vai vairākām Līgumslēdzējām Pusēm par šīs Konvencijas skaidrošanu vai pielietošanu vēlams risināt sarunu ceļā.

2. Jebkurš strīds, kas nav atrisināts sarunu ceļā, strīdā iesaistītajām Līgumslēdzējām Pusēm jānodod Pastāvīgajai tehniskajai komitejai, kurai pēc tam jāizskata strīds un jādod rekomendācijas tā risināšanai.

3. Ja Pastāvīgā tehniskā komiteja nav spējīga atrisināt strīdu, tai jānodod lieta Padomei, kurai jādod rekomendācijas saskaņā ar Konvencijas par Padomes izveidošanu III(e) pantu.

4. Strīdā iesaistītās Līgumslēdzējas Puses var iepriekš vienoties pieņemt Pastāvīgās tehniskās komitejas vai Padomes rekomendācijas par saistošām.

11.pants

1. Jebkura valsts — Padomes dalībvalsts un jebkura valsts — Apvienoto Nāciju vai tās specializētu aģentūru dalībvalsts var kļūt par šīs Konvencijas Līgumslēdzēju Pusi:

(a) parakstot to bez rezervācijas attiecībā uz ratifikāciju;

(b) parakstot to ar rezervāciju attiecībā uz ratifikāciju pēc tam iesniedzot ratifikācijas instrumentu; vai

(c) pievienojoties tai.

2. Šī Konvencija ir atvērta parakstīšanai līdz 1974. gada 30. jūnijam Padomes galvenajā pārvaldē Briselē valstīm, kuras minētas šī panta 1.daļā.pēc tam tā ir atvērta, lai tai pievienotos.

3. Jebkura valsts, kas nav šī panta 1.daļā minēto organizāciju dalībvalsts, kurai pēc Padomes lūguma šim nolūkam ir adresēts Padomes ģenerālsekretāra ielūgums, var kļūt par šīs Konvencijas Līgumslēdzēju Pusi, tai pievienojoties pēc tās stāšanās spēkā.

4. Katrai valstij, kas minēta šī panta 1. vai 3.daļā, laikā, kad tā paraksta,ratificē vai pievienojas šai Konvencijai, jānorāda Pielikums vai Pielikumi, kurus tā pieņem. Nepieciešams pieņemt vismaz vienu Pielikumu. Turpmāk tā var paziņot Padomes ģenerālsekretāram, ka tā pieņem vienu vai vairākus citus Pielikumus.

5. Ratifikācijas vai pievienošanās instrumenti jānodod Padomes ģenerālsekretāram.

6. Padomes ģenerālsekretāram jāpaziņo šīs Konvencijas Līgumslēdzējām Pusēm, citām parakstītājām Valstīm, tām Padomes dalībvalstīm, kuras nav šīs Konvencijas Līgumslēdzējas Puses, un Apvienoto Nāciju ģenerālsekretāram par jebkuru jaunu Pielikumu, kuru Padome var izlemt iekļaut šajā Konvencijā. Līgumslēdzējām Pusēm, kuras pieņem šādu jaunu Pielikumu, jāpaziņo Padomes ģenerālsekretāram saskaņā ar šī panta 4.daļu.

7. Šī panta 1.daļas noteikumi jāpiemēro arī Muitas un Ekonomiskajām Savienībām, kuras minētas šīs Konvencijas 9.pantā, kas saistības, ko rada tie instrumenti, saskaņā ar kuriem šādas Muitas vai Ekonomiskās Savienības izveidotas, ļauj to kompetentām iestādēm slēgt līgumus savienību vārdā. Tomēr šādām iestādēm nav balsstiesību.

12.pants

1. Šī Konvencija stājas spēkā trīs mēnešus pēc tam, kad piecas no 11.panta 1.daļā minčtajām valstīm ir parakstījušas Konvenciju bez ratifikācijas tiesību saglabāšanas vai ir iesniegušas savus ratifikācijas vai pievienošanās instrumentus.

2. Jebkurā Valstī, kas paraksta šo Konvenciju bez ratifikācijas tiesību saglabāšanas, ratificē vai pievienojas Konvencijai pēc tam, kad piecas valstis ir parakstījušas to bez ratifikācijas ierunām vai ir nodevušas savus ratifikācijas vai pievienošanās instrumentus, šī Konvencija stājas spēkā trīs mēnešus pēc tam, kad minētā Valsts ir parakstījusi šo Konvenciju bez ratifikācijas ierunām vai ir nodevusi savu ratifikācijas vai pievienošanās instrumentu.

3. Jebkurš šīs Konvencijas Pielikums stājas spēkā trīs mēnešus pēc tam, kad piecas Līgumslēdzējas Puses ir pieņēmušas šo Pielikumu.

4. Jebkurā Valstī, kas pieņem Pielikumu pēc tam, kad piecas Valstis to ir pieņēmušas, minētais Pielikums stājas spēkā trīs mēnešus pēc tam, kad minētā Valsts ir paziņojusi par tā pieņemšanu.

13.pants

1. Jebkura valsts laikā, kad tā paraksta Konvenviju bez ratifikācijas tiesību saglabāšanas vai to ratificē, vai iesniedz pievienošanās instrumentu, vai jebkurā laikā pēc tam, var deklarēt ar paziņojumu Padomes ģenerālsekretāram, ka šī Konvencija jāpaplašina līdz visām vai jebkurām tām teritorijām, par kuras starptautiskajām attiecībām valsts ir atbildīga. Šāds paziņojums stājas spēkā trīs mēnešus pēc tam, kad to ir saņēmis Padomes ģenerālsekretārs. Tomēr Konvencija nav pielietojama teritorijām, kas nosauktas paziņojumā, pirms šī Konvencija ir stājusies spēkā attiecīgajā Valstī.

2. Jebkura valsts, kura ir nosūtījusi paziņojumu saskaņā ar šī panta 1.daļu, kas paplašina šo Konvenciju līdz jebkurām tām teritorijām, par kuru starptautiskajām attiecībām tā ir atbildīga, var paziņot Padomes ģenerālsekretāram saskaņā ar šīs Konvencijas 14.panta procedūru, ka attiecīgā teritorija vairs nepielietos Konvenciju.

14.pants

1. Šī Konvencija ir ilgumā neierobežota, bet jebkura Līgumslēdzēja Puse var denonsēt to jebkurā laikā pēc tās spēkā stāšanās datuma saskaņā ar tās 12.pantu.

2. Par denonsēšanu jāpaziņo ar rakstisku instrumentu, ko nodod Padomes ģenerālsekretāram.

3. Denonsēšana stājas spēkā sešus mēnešus pēc tam, kad Padomes ģenerālsekretārs ir saņēmis denonsēšanas instrumentu.

4. Šī panta 2. un 3.daļas noteikumi jāpielieto arī attiecībā uz šīs Konvencijas Pielikumiem, katrai Līgumslēdzējai Pusei paturot tiesības jebkurā laikā pēc to spēkā stāšanās datuma saskaņā ar šīs Konvencijas 12.pantu atcelt viena vai vairāku Pielikumu pieņemšanu. Jebkura Līgumslēdzēja Puse, kas atceļ visu Pielikumu pieņemšanu, uzskatāma par Konvenciju denonsējušu.

15.pants

1. Padome var rekomendēt šīs Konvencijas grozījumus.padomes ģenerālsekretāram jāuzaicina katra Līgumslēdzēja Puse piedalīties diskusijā par priekšlikumiem šīs Konvencijas grozīšanā.

2. Jebkuru šādi rekomendētu grozījumu teksts Padomes ģenerālsekretāram jānosūta visām šīs Konvencijas Līgumslēdzējām Pusēm, citām parakstītājām valstīm un tām Padomes dalībvalstīm, kuras nav šīs Konvencijas Līgumslēdzējas Puses.

3. Sešu mēnešu laikā, skaitot no datuma, kad rekomendētie grozījumi tika nosūtīti, jebkura Līgumslēdzēja Puse vai, ja grozījumi ietekmē spēkā esošu Pielikumu, jebkura Līgumslēdzēja Puse, kurai Pielikums ir saistošs, var informēt Padomes ģenerālsekretāru:

(a) ka tai ir iebildumi pret rekomendētiem grozījumiem vai

(b) ka, kaut arī tā domā pieņemt rekomendētos grozījumus, nosacījumi, kuri nepieciešami šādai pieņemšanai tās valstī, vēl nav izpildīti.

4. Ja Līgumslēdzēja Puse nosūta Padomes ģenerālsekretāram paziņojumu, kā paredzčts šģ panta 3(b).daļā, tā var tik ilgi, kamēr tā nav paziņojusi Padomes ģenerālsekretāram, ka tā pieņem rekomendētos grozījumus, iesniegt iebildumus pret šiem grozījumiem deviņu mēnešu laikā, kuri seko sešu mēnešu termiņam, kas minēts šī panta 3.daļā.

5. Ja iebildumi pret rekomendētajiem grozījumiem ir paziņoti saskaņā ar šī panta 3. vai 4.daļas noteikumiem, grozījumi uzskatāmi par nepieņemtiem un spēkā neesošiem.

6. Ja iebildumi pret rekomendētajiem grozījumiem nav paziņoti saskaņā ar šī panta 3. vai 4.daļu, grozījumi uzskatāmi par pieņemtiem no datuma,kas precizēts zemāk:

(a) ja neviena Līgumslēdzēja Puse nav nosūtījusi paziņojumu saskaņā ar šī panta 3(b).daļu, kad beidzas sešu mēnešu termiņš, kas minēts 3.daļā;

(b) ja ikviena Līgumslēdzēja Puse ir nosūtījusi paziņojumu saskaņā ar šī panta 3(b).daļu, agrākajā no sekojošiem diviem datumiem:

(i) datuma, līdz kuram visas Līgumslēdzējas Puses, kuras nosūtīja šādus paziņojumus, ir paziņojušas Padomes ģenerālsekretāram, ka tās pieņem rekomendētos grozījumus ar noteikumu, ka, ja visas pieņemšanas tika pazišotas pirms 3.daļā minētā sešu mēnešu termiņa beigām,datums ir tas,kad beidzas minētais sešu mēnešu termiņš;

(ii) datums, kad izbeidzas deviņu mēnešu termiņš, kas minēts šī panta 4.daļā.

7. Jebkurš grozījums, kas uzskatāms par pieņemtu, stājas spēkā vai nu sešus mēnešus pēc datuma, kad tas uzskatāms par pieņemtu, vai, ja rekomendētajos grozījumos ir noteikts atšķirīgs periods, pēc šī perioda beigām, skaitot no datuma, kad grozījumi uzskatāmi par pieņemtiem.

8. Padomes ģenerālsekretāram pēc iespējas ātrāk jāpaziņo šīs Konvencijas Līgumslēdzējām Pusēm un citām parakstītājām valstīm jebkuri iebildumi pret rekomendētajiem grozījumiem, kuri izdarīti saskaņā ar šī panta 3(a).daļu, un par jebkuriem sūtījumiem, kas saņemti saskaņā ar 3(b).daļu. Viņam jāinformē Līgumslēdzējas Puses un citas parakstītājas valstis, vai Līgumslēdzēja Puse vai Puses, kuras ir nosūtījušas šādu paziņojumu, izsaka iebildumus pret rekomendētajiem grozījumiem vai pieņem tos.

16.pants

1. Neatkarīgi no grozījumu procedūras, kas aprakstīta šīs Konvencijas 15.pantā, jebkurš Pielikums, izņemot tā definīcijas, var tikt pārveidots ar Padomes lēmumu.padomes ģenerālsekretāram jāuzaicina katra šīs Konvencijas Līgumslēdzēja Puse piedalīties diskusijā par ierosinātajiem Pielikuma grozījumiem. Jebkuru šādi pieņemtu grozījumu teksts Padomes ģenerālsekretāram jānosūta Konvencijas Līgumslēdzējām Pusēm, citām parakstītājām valstīm un tām Padomes dalībvalstīm, kuras nav šīs Konvencijas Līgumslēdzējas Puses.

2. Šādi pieņemti grozījumi saskaņā ar šī panta 1.daļu stājas spēkā sešus mēnešus pēc tam, kad tos paziņojis Padomes ģenerālsekretārs. Tiek uzskatīts, ka Līgumslēdzēja Puse, kurai Pielikums ir saistošs, ir pieņēmusi šos grozījumus, ja vien tā nepatur ierunas saskaņā ar šīs Konvencijas 5.panta procedūru.

17.pants

1. Jebkura valsts, kas ratificē vai pievienojas šai Konvencijai, uzskatāma par pieņēmušu jebkurus tās grozījumus, kas stājušies spēkā līdz tās ratifikācijas vai pievienošanās instrumenta deponēšanas datumam.

2. Jebkura Valsts, kas pieņem Pielikumu, uzskatāma, ja vien tā nepatur ierunas saskaņā ar šīs Konvencijas 5.pantu, par pieņēmušu jebkurus šī Pielikuma grozījumus, kas stājušies spēkā līdz datumam, kurā tā paziņo par Pielikuma pieņemšanu Padomes ģenerālsekretāram.

18.pants

Padomes ģenerālsekretāram jāpaziņo šīs Konvencijas Līgumslēdzējām Pusēm, citām parakstītājām valstīm, tām Padomes dalībvalstīm, kuras nav šīs Konvencijas Līgumslēdzējas Puses un Apvienoto Nāciju ģenerālsekretāram par:

(a) parakstiem, ratifikācijām un pievienošanos saskaņā ar šīs Konvencijas 11.pantu;

(b) šīs Konvencijas un katra tās Pielikuma spēkā stāšanās laiku saskaņā ar šīs Konvencijas 12.pantu;

(c) paziņojumiem, kas saņemti saskaņā ar 9. un 13.pantu;

(d) paziņojumiem un ziņojumiem, kas saņemti sakaņā ar 5., 16. un 17.pantu;

(e) denonsēšanām saskaņā ar 14.pantu;

(f) jebkuriem grozījumiem, kas uzskatāmi par pieņemtiem saskaņā ar 15.pantu, un to spēkā stāšanās datumi;

(g) jebkuriem Pielikumu grozījumiem, ko pieņēmusi Padome saskaņā ar 16.pantu, un to spēkā stāšanās datumi.

19.pants

Saskaņā ar Apvienoto Nāciju Hartas 102.pantu šī Konvencija jāreģistrē Apvienoto Nāciju Sekretariātā pēc Padomes ģenerālsekretāra pieprasījuma.

To apliecinot, apakšā parakstījušies, attiecīgi pilnvaroti, parakstīja šo Konvenciju.

Parakstīta Kioto, tūkstoš deviņi simti septiņdesmit trešā gada astoņpadsmitajā maijā angļu un franču valodā, kur abi teksti ir vienādi autentiski, vienā eksemplārā, kurš jānodod Padomes ģenerālsekretāram. Ģenerālsekretārs izsūtīs aptiprinātas kopijas ikvienai valstij, kas minētas šīs Konvencijas 11.panta 1.daļā.

Pielikums A.1.

Pielikums par Muitas formalitātēm pirms Preču deklarācijas iesniegšanas

Ievads

Preces var tikt ievestas valstī ar daudziem dažādiem transporta veidiem. Lai garantētu Valsts ieņēmumus un nodrošinātu nacionālās likumdošanas ievērošanu, ekspeditoram, kas ieved preces Muitas teritorijā, tās un transporta līdzeklis, ar kuru tās tika pārvadātas, jāuzrāda Muitas iestādēm pēc iespējas agrā laikā. Noteikumi, kas nepieciešami, lai kontrolētu preču ievešanu Muitas teritorijā, lielā mērā ir atkarīgi no valsts ģeogrāfiskā stāvokļa un citiem apstākļiem, tādiem kā galveno transporta līdzekļu veidi, ar kādiem preces tiek valstī ievestas.

Daudzos gadījumos Muitas punkts, kurā preces jāuzrāda un jāiesniedz Preču deklarācija, atrodas vietā, kur preces tiek ievestas Muitas teritorijā; tomēr citos gadījumos Muitas punkts atrodas zināmā attālumā no tās vietas. Ir būtiski, lai Muitas iestādes ir spējīgas kontrolēt preču pārvadāšanu uz Muitas punktu, kurā tās jāuzrāda Muitai.

Muitas intereses var nodrošināt uzliekot ekspeditoram pienākumus, ar noteikumiem vai Muitas fizisku uzraudzību, pār transporta līdzekļiem un precēm, kas tiek ievestas Muitas teritorijā.

Ir svarīgi, lai šie pasākumi starptautiskajai tirdzniecībai neizraisītu pat minimālas neērtības. Tāpēc visām formalitātēm, kuras jāveic ekspeditoram, jābūt pēc iespējas vienkāršām, un informācijai par tām jābūt viegli pieejamai visām ieinteresētajām personām.

Šis Pielikums neattiecas ne uz precēm, kuras tiek ievestas saskaņā ar Muitas procedūru, piemēram, starptautisko Muitas tranzītu, ne uz precēm, kuras tiek sūtītas pa pastu vai ceļotāju bagāžā, vai uz preču pagaidu uzglabāšanu, ne arī uz noteiktām formalitātēm (piemēram, ziņojuma sniegšana par kuģa ierašanos), kuras var tikt pielietotas īpašu transporta veidu izmantošanas gadījumos.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins Muitas formalitātes pirms Preču deklarācijas iesniegšanas nozīmē visus darbības veidus, kuri jāveic attiecīgajai personai un Muitai no brīža, kad preces tiek ievestas Muitas teritorijā, līdz preču pakļaušanai Muitas procedūrai;

Piezīme . Pagaidu uzglabāšana var tikt uzskatīta par Muitas procedūru.

(b) termins Muitas teritorija nozīmē teritoriju, kurā pilnībā pielietojama valsts Muitas likumdošana;

(c) termins ekspeditors nozīmē personu, kas tieši pārvadā preces, kuras atrodas tās pārziņā, vai kas ir atbildīga par transporta līdzekļu darbību;

(d) termins importa nodevas un nodokļi nozīmē Muitas nodevas un visas citas nodevas, nodokļus vai citus maksājumus, kurus iekasē, importējot preces vai saistībā ar preču importu, bet neieskaitot maksājumus un izmaksas, kuru apm®rs ir ierobežotas līdz aptuvenam sniegto pakalpojumu izmaksu apjomam;

(e) termins Preču deklarācija nozīmē paziņojumu, kas sniegts Muitas noteiktā formā, ar kuru ieinteresētā persona norāda noteikto Muitas procedūru, kas pielietojama precēm, un sniedz ziņas, ko Muita prasa deklarēt, lai veiktu šo procedūru;

(f) termins Muitas kontrole nozīmē pasākumus, kuri tiek pielietoti, lai nodrošinātu tādu likumu un noteikumu ievērošanu, par kuru izpildi ir atbildīga Muita;

(g) termins persona nozīmē gan fizisku, gan juridisku personu, ja vien no konteksta neizriet citādi.

Principi

1. Standarts

Muitas fromalitātes pirms Preču deklarācijas iesniegšanas regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kuri jāizpilda, un formalitātes, kuras jāveic ar precēm, kuras ir ievestas Muitas teritorijā.

3. Standarts

Visas preces, kuras ir ievestas Muitas teritorijā, neatkarīgi no tā, vai tās ir apliekamas ar importa nodevām un nodokļiem, ir pakļautas Muitas kontrolei.

4. Standarts

Muitas formalitātes pirms Preču deklarācijas iesniegšanas jāsamazina līdz minimumam, kas nepieciešams, lai nodrošinātu tādu likumu un noteikumu ievērošanu, par kuru izpildi ir atbildīga Muita.

5. Standarts

Muitas formalitātes pirms Preču deklarācijas iesniegšanas jāpielieto vienādnozīmīgi, neatkarīgi no preču izcelsmes valsts vai valsts, no kurienes preces ir ievestas.

Preču ievešana Muitas teritorijā

Vietas, kurās preces var tikt ievestas Muitas teritorijā

6. Standarts

Nacionālajā likumdošanā jānosaka vietas, caur kurām preces var tikt ievestas Muitas teritorijā. Nosakot šīs vietas, faktoriem, kuri tiek ņemti vērā, jāaptver tirdzniecības, rūpniecības un transporta īpašās prasības.

Piezīme . Šajā nolūkā valstis var noteikt Muitas ceļus, ar to saprotot autoceļus, dzelzceļus, ūdensceļus un jebkurus citus ceļus (cauruļvadi, utt.), kuri jāizmanto preču importam.

7. Standarts

Pēc preču ievešanas Muitas teritorijā ekspeditoram ir pienākums tās tieši nosūtīt uz nozīmēto Muitas punktu vai citu vietu, ko noteikušas Muitas iestādes, neizmainot to veidu vai iepakojumu.

8. Standarts

Ja preču pārvešana no vietas, kur tās tika ievestas Muitas teritorijā, uz nozīmēto Muitas punktu vai citu norādīto vietu tiek pārtraukta nelaimes gadījuma vai nepārvaramas varas dēļ, ekspeditoram jāuzliek par pienākumu veikt piesardzības pasākumus, lai aizkavētu preču iekļūšanu neatļautā apritē, un paziņot Muitai vai citām kompetentām iestādēm par tādu nelaimes gadījuma vai citu apstākļu raksturu, kuri pārtrauca pārvešanu.

9. Standarts

Muitas kontrole attiecībā uz importētām precēm jāsamazina līdz minimumam.

Piezīmes . 1. Muitas kontrole var ietvert iekāpšanu transporta līdzekļos un to pārmeklēšanu.

2. Muitas iestādēm var būt tiesības veikt speciālus kontroles pasākumus, kuri tiek pielietoti tikai norādītās vietās, piemēram, pierobežas zonā.

3. Parasti nav nepieciešams veikt kontroles pasākumus, kuri saistīti ar preču izkraušanu, zīmogu vai identifikācijas zīmju piestiprināšanu transporta līdzekļiem vai precēm vai preču pārvietošanu Muitas konvoja pavadībā. Tomēr, ja Muitas iestādes uzskata šādus kontroles pasākumus par nepieciešamiem, tad pielietojami tie, kuri radītu vismazākās neērtības gan Muitai, gan ekspeditoram, tajā pašā laikā, sniedzot attiecīgas garantijas.

Preču uzrādīšana Muitai

Dokumentācija

10. Rekomendētā prakse

Ja Muitas punkts, kurā preces jāuzrāda Muitas iestādēm, neatrodas tajā vietā, kur preces tiek ievestas Muitas teritorijā, nevajadzētu prasīt dokumenta iesniegšanu Muitas iestādēm šajā vietā.

Piezīme . Lai identificētu preces Muitas iestādes var pieprasīt komerciālu, pārvadāšanas vai citu pavaddokumentu uzrādīšanu.

11. Standarts

Ja Muitas iestādes pieprasa dokumentus par preču uzrādīšanu Muitai, tās nedrīkst pieprasīt vairāk kā informāciju, kas nepieciešama preču un transporta līdzekļu identifikācijai.

Piezīme . Informāciju parasti iegūst no komerciāliem un transporta dokumentiem, kuru saturs atkarībā no dažādiem transporta veidiem var atšķirties. Muitas iestādes parasti neprasa vairāk kā preču un iepakojumu aprakstu (zīmes un numuri, numurs un veids, svars) un transporta līdzekļu identifikāciju. Daži starptautiskie līgumi nosaka informācijas maksimumu, kāds var tikt pieprasīts (piemēram, valsts var būt Konvencijas par starptautisko civilo aviāciju 9. Pielikuma vai Konvencijas par starptautiskās jūras satiksmes atvieglošanu Līgumslēdzēja Puse).

12. Rekomendētā prakse

Ja dokumenti, kuri tiek uzrādīti Muitai, ir valodā, kas nav šim gadījumam raksturīga, vai valodā, kas nav tās valsts valoda, kurā preces tiek ievestas, šajos dokumentos sniegto ziņu tulkojumu nevajadzētu prasīt kā pašsaprotamu lietu.

Muitas punktu kompetence un darba laiks

13. Standarts

Muitas iestādēm jānozīmē Muitas punkti, kuros preces var tikt uzrādītas Muitai. Nosakot šo punktu kompetenci un viņu darba laiku, apstākļiem, kuri tiek ņemti vērā, jāaptver tirdzniecības, rūpniecības un transporta īpašās prasības.

Piezīmes .1. Dažās valstīs Muitas punktu kompetence tiek noteikta atkarībā no Muitas ceļiem un to svarīguma.

2. Ja nepieciešams, atsevišķu Muitas punktu kompetence var tikt ierobežota līdz noteiktiem transporta veidiem vai noteiktām preču kategorijām vai precēm, kuras nosūtītas norādītiem apgabaliem (piemēram, pierobežas zonai vai rūpniecības zonai).

14. Rekomendētā prakse

Ja Muitas punkti ir izvietoti pie vienas robežas, attiecīgo divu valstu Muitas iestādēm vajadzētu saskaņot šo punktu darba laikus un kompetenci.

Piezīme .Dažos gadījumos ir izveidotas kopējas kontroles uz vienotas robežas ar divu valstu Muitas punktiem, kuri ir izvietoti vienā vietā un dažreiz - vienā ēkā.

 

Ierašanās ārpus darba laika

15. Standarts

Muitas iestādēm jānosaka piesardzības pasākumi, kas jāveic ekspeditoram, lai aizkavētu preču iekļūšanu neatļautā apritē Muitas teritorijā, kad viņš ierodas Muitas punktā ārpus tā darba laika.

Piezīme . No ekspeditoram var pieprasīt uzglabāt preces noteiktā vietā Muitas punktā vai tā tuvumā.

16. Rekomendētā prakse

Pēc ekspeditora pieprasījuma un tādu iemeslu dēļ, ko Muitas iestādes uzskata par pamatotiem, Muitas iestādēm vajadzētu pēc iespējas, atļaut kārtot Muitas formalitātes pirms aizpildāmās Preču deklarācijas iesniegšanas ārpus Muitas punkta darba laika; jebkuri izdevumi, ko tas rada, var tikt iekasēti no ekspeditora.

Izkraušana

Izkraušanas vietas

17. Standarts

Nacionālajā likumdošanā jānosaka un jāapstiprina izkraušanas vietas.

18. Rekomendētā prakse

Pēc ieinteresētās personas lūguma un tādu iemeslu dēļ, ko Muitas iestādes uzskata par pamatotiem, Muitas iestādēm vajadzētu atļaut preču izkraušanu citā vietā nekā izkraušanai apstiprinātā; jebkuri izdevumi, kuri sakarā ar to rodas, var tikt iekasēti no ekspeditora.

Piezīme .Atkarībā no apstākļiem preces var tikt izkrautas ieinteresētās personas telpās, telpās ar atbilstošām iekārtām vai jebkurā vietā, kas ir Muitas uzraudzības zonā.

Izkraušanas sākums

19. Rekomendētā prakse

Izkraušanas sākumu vajadzētu atļaut tik drīz, cik vien iespējams pēc transporta līdzekļu ierašanās izkraušanas vietā.

20. Rekomendētā prakse

Pēc ieinteresētās personas lūguma un tādu iemeslu dēļ, ko Muitas iestādes uzskata par pamatotiem, Muitas iestādēm vajadzētu atļaut izkraušanu ārpus Muitas punkta darbalaika, cik vien to pieļauj administratīvie apstākļi; jebkuri izdevumi, kuri sakarā ar to rodas, var tikt iekasēti no ekspeditora.

Sabojātas, iznīcinātas un nozaudētas preces

21. Standarts

Pilnīgs vai daļējs atbrīvojums no importa nodevām un nodokļiem, atkarībā no apstākļiem, jāpiešķir precēm, kuras tikušas sabojātas, iznīcinātas vai neatgriezeniski nozaudētas nelaimes gadījuma vai nepārvaramas varas dēļ Muitas formalitāšu laikā pirms Preču deklarācijas iesniegšanas, ar noteikumu, ka šie fakti ir pienācīgi fiksēti atbilstoši Muitas iestāžu pārliecībai.

Piezīme .

Pēc ieinteresētās personas pieprasījuma preču atlikumi, uz ko attiecas šis Standarts, var tikt:

(a) muitoti vietējai lietošanai to esošajā stāvoklī tā, it kā tie būtu importēti šādā stāvoklī; vai

(b) reeksportēti; vai

(c) padarīti par komerciāli bezvērtīgiem Muitas kontrolei, bez zaud®jumiem Valsts ieņēmumos;

vai

(d) ar Muitas iestāžu piekrišanu atbrīvotas no maksājumiem Valsts ieņēmumos.

Atbildība par importa nodevu un nodokļu maksāšanu

22. Standarts

Nacionālajā likumdošanā jānosaka persona vai personas, kuras ir atbildīgas par tādu Muitas teritorijā ievesto preču importa nodevu un nodokļu maksāšanu, kuras pirms Preču deklarācijas iesniegšanas atbilstoši izpildāmajiem nosacījumiem un formalitātēm nav uzrādītas Muitai.

Informācijas par Muitas formalitātēm pirms

Preču deklarācijas iesniegšanas

23. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par Muitas formalitātēm pirms Preču deklarācijas iesniegšanas ir viegli pieejama jebkurai ieinteresētai personai.

Pielikums A.2.

Pielikums par preču pagaidu uzglabāšanu

Ievads

Ir svarīgi, lai, ievedot preces, varētu atļaut tās izkraut no transporta līdzekļiem cik vien drīz iespējams. Atzīstot šo faktu, Muitas administrācijas ir ieviesušas kārtību, kādā ar minimālām formalitātēm kravas izkraušana var sākties cik vien drīz iespējams pēc ievešanas, saglabājot nemainīgus Valsts ieņēmumus.

Daudzu iemeslu dēļ no preču ievešanas un attiecīgās Preču deklarācijas iesniegšanas var paiet zināms laiks. Šajos apstākļos Muitas iestādes pieprasa, lai preces tiktu glabātas Muitas kontrolē, un šim nolūkam tās līdz Preču deklarācijas iesniegšanai parasti tiek glabātas norādītajās vietās. Šādas vietas tiek sauktas par pagaidu noliktavām, un tās var būt ēkas vai norobežotas vai nenorobežotas teritorijas.

Šī Pielikuma noteikumi neattiecas uz preču uzglabāšanu Muitas noliktavās vai brīvajās zonās.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins preču pagaidu uzglabāšana nozīmē preču uzglabāšanu Muitas kontrolē līdz Preču deklarācijas iesniegšanai telpās un norobežotās vai nenorobežotās teritorijās, kuras ierādļjusi Muita (šeit un turpmāk sauktas - pagaidu noliktavas);

(b) termins importa nodevas un nodokļi nozīmē Muitas nodevas un visas citas nodevas, nodokļus vai citus maksājumus, kurus iekasē, importējot preces vai saistībā ar preču importu, bet neieskaitot maksājumus un izmaksas, kuru apm®rs ir ierobežots līdz aptuvenam sniegto pakalpojumu izmaksu apjomam;

(c) termins Preču deklarācija nozīmē paziņojumu, kas sniegts Muitas noteiktā formā, ar kuru ieinteresētā persona norāda noteikto Muitas procedūru, kas pielietojama precēm, un sniedz ziņas, ko Muita prasa deklarēt, lai veiktu šo procedūru;

(d) termins Muitas kontrole nozīmē pasākumus, kuri tiek pielietoti, lai nodrošinātu tādu likumu un noteikumu iev®roņanu, par kuru izpildi ir atbildīga Muita;

(e) termins garantija nozīmē to, kas nodroņina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstļta kā vispārējā, ja tā nodrošina, ka tiks izpildītas saistības, kuras rodas no dažādām darbībām;

(f) termins persona nozīmē gan fizisku, gan juridisku personu, ja vien no konteksta neizriet citādi.

Principi

1. Standarts

Preču pagaidu uzglabāšanu regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kuri jāizpilda, un formalitātes, kuras jāveic ar precēm, kuras tiek novietotas pagaidu noliktavā.

Darbības sfēra

3. Standarts

Muitas iestādēm, lai izpildītu tirdzniecības un rūpniecības prasības, jāatļauj pagaidu noliktavu izveidošana, kad vien tās uzskata to par nepieciešamu.

Piezīmes .

1. Saskaņā ar nacionālās likumdošanas noteikumiem, pagaidu noliktavas var vadīt Muitas iestādes, citas varas iestādes vai fiziskas vai juridiskas personas.

2. Pagaidu noliktavas var būt atvērtas visiem importētājiem un citām personām, kurām ir tiesības rīkoties ar importētām precēm, vai arī tās var lietot īpaši norādītu personu loks.

4. Standarts

Jāatļauj visu preču veidu pagaidu uzglabāšana, neatkarīgi no to daudzuma, izcelsmes valsts vai valsts, no kuras tās ievestas. Tomēr preces, kuras var radļt briesmas, kuras var ietekmēt citas preces vai kurām vajadzīgs speciāls aprīkojums, jāieved tikai tajās pagaidu noliktavās, kas ir speciāli izveidotas to saņemšanai.

5. Standarts

Vienīgais dokuments, kuru var pieprasīt, izvietojot preces pagaidu noliktavā, ir tas, kas tiek izmantots preču aprakstīšanai, kad tās tiek uzrādītas Muitā.

Pagaidu noliktavu vadīšana

6. Standarts

Muitas iestādēm jānosaka prasības par pagaidu noliktavu konstrukciju, izvietojumu un vadīšanu un preču uzglabāšanas, inventarizācijas, grāmatvedības un Muitas kontroles kārtību.

Piezīmes .

1. Kontroles nolūkos Muita var, īpaši:

— veikt uzskaiti vai pieprasīt, lai tā tiktu veikta, par precēm, kuras ievietotas pagaidu noliktavā (lietojot vai nu speciālus reģistrus vai attiecīgu dokumentāciju);

— pastāvīgi vai neregulāri uzraudzīt pagaidu noliktavu;

— pieprasīt, lai pagaidu noliktava būtu divkārt aizslēgta (nodrošināta ar ieinteresētās personas un Muitas atslēgām);

— laiku pa laikam veikt pagaidu noliktavā esošo preču invetarizāciju.

2. Parasti tiek pieprasīts glabāt preces aizslēgtās telpās. Tomēr masīvas vai smagas preces vai zemu nodevu preces, kuras var radīt nelielu risku Valsts ieņēmumiem, bieži tiek glabātas nenorobežotās vietās Muitas uzraudzībā.

7. Standarts

Nacionālajā likumdošanā jānosaka persona vai personas, kas ir atbildīgas par jebkuru importa nodevu un nodokļu maksāšanu, ar kuriem apliekamas preces, kuras novietotas pagaidu noliktavā un par kurām netiek veikta uzskaite Muitas iestāžu pārliecībai.

8. Standarts

Ja tiek pieprasīta garantija no varas iestādes vai personas, kas vada pagaidu noliktavu, Muitas iestādēm jāpieņem vispārējā garantija.

9. Rekomendētā prakse

Jebkuras garantijas summu vajadzētu noteikt pēc iespējas zemāku, ievērojot potenciāli iekasējamās importa nodevas un nodokļus.

10. Rekomendētā prakse

Muitas iestādēm būtu jāatsakās no garantijas, ja pagaidu noliktava atrodas atbilstošā Muitas uzraudzībā, it īpaši, ja tā ir izvietota Muitā.

Atļautās darbības

11. Standarts

Jebkurai personai, kurai ir tiesības rīkoties ar precēm pagaidu noliktavās, Preču deklarācijas sagatavošanas nolūkam jāatļauj:

(a) inspicēt tās;

(b) svērt tās;

(c) ja nepieciešams, ņemt paraugus, nomaksājot importa nodevas un nodokļus.

12. Standarts

Ar precēm pagaidu noliktavās jāatļauj veikt parastās darbības, kuras nepieciešamas to saglabāšanai nebojātā veidā.

Piezīme .

Parastās darbības, kuras nepieciešamas preču saglabāšanai nebojātā veidā, var aptvert tīrīšanu, pārcilāšanu, putekļu tīrīšanu, šķirošanu un bojātu paku labošanu vai nomaiņu.

13. Rekomendētā prakse

Ar precēm pagaidu noliktavā vajadzētu atļaut veikt parastās darbības, kuras nepieciešamas, lai atvieglotu to izņemšanu no noliktavas un tālāku transportēšanu, ar nosacījumiem, kādus var būt noteikušas Muitas iestādes.

Piezīme .

Šādas darbības var aptvert šķirošanu, sakraušanu, svēršanu, apzīmēšanu, marķēšanu. Tās var aptvert arī dažādu preču sūtījumu apvienošanu to tālākas transportēšanas nolūkam ar vienu transporta dokumentu un/vai vienu Muitas dokumentu (grupēšana).

Pagaidu uzglabāšanas ilgums

14. Standarts

Ja nacionālā likumdošana nosaka laika ierobežojumu pagaidu uzglabāšanai, atļautajam laikam jābūt pietiekamam, lai dotu importētājam iespējas pabeigt formalitātes, kuras nepieciešamas Muitas procedūru veikšanai.

Piezīme .

Laika ierobežojums var atšķirties atkarībā no lietotā transporta veida un gadījumos, kad preces ievestas pa jūru, varētu būt ievērojami ilgāks.

15. Rekomendētā prakse

Pēc ieinteresētās personas pieprasījuma un tādu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem, Muitas iestādēm jāpagarina sākotnēji fiksētais termiņš.

Preču nolietošanās, bojāšanās, pazušana, iznīcināšana vai pamešana

16. Standarts

Preces, kas nolietojušās, sabojājušās nelaimes gadījumā vai nepārvaramas varas dēļ pirms to izvešanas no pagaidu noliktavas, jāatļauj nomuitot tā, it kā tās būtu importētas šādā nolietotajā vai bojātajā stāvoklī.

17. Standarts

Preces, kuras ir iznīcinātas vai neatgriezeniski nozaudētas nelaimes gadījumā vai nepārvaramas varas dēļ, pagaidu noliktavā nedrīkst tikt pakļautas importa nodevu un nodokļu iekasēšanai ar noteikumu, ka šāda iznīcināšana vai nozaudēšana ir pienācīgi konstatēta Muitas iestāžu pārliecībai.

Jebkuri atkritumi vai atliekas, kuras palikušas pēc iznīcināšanas, ja tās tiek atstātas vietējai lietošanai, ir pakļaujamas importa nodevām un nodokļiem, kuri tiktu piemēroti šādiem atkritumiem un atliekām, ja tās būtu importētas šādā stāvoklī.

18. Standarts

Pēc personas pieprasījuma, kurai ir tiesības rīkoties ar precēm pagaidu noliktavā, ar Muitas iestāžu lēmumu preces var atļaut atstāt pilnībā vai daļēji Valsts ieņēmumiem vai iznīcināt, vai padarīt par komerciāli bezvērtīgām Muitas kontrolei.

Jebkuri atkritumi vai atliekas, kuras palikušas pēc iznīcināšanas, ja tās tiek atstātas vietējai lietošanai, jāpakļauj tādu importa nodevu un nodokļu iekasēšanai, kuri tiktu piemēroti šādiem atkritumiem un atliekām, ja tās tiktu importētas šādā stāvoklī.

Izņemšana no pagaidu noliktavas

19. Standarts

Jebkurai personai, kurai ir tiesības rīkoties ar precēm, jābūt tiesīgai izņemt preces no pagaidu noliktavas katrā gadījumā, izpildot nosacījumus un formalitātes.

Piezīme . Muitas iestādes var pieprasīt ieinteresētajai personai apliecināt tās tiesības rīkoties ar precēm.

Preces, kuras nav izņemtas no pagaidu noliktavas

20. Standarts

Nacionālajā likumdošanā jānosaka procedūra, kas jāievēro, kad preces nav izņemtas no pagaidu noliktavas noteiktajā termiņā.

21. Rekomendētā prakse

Ja Muita pārdod preces, kuras nav izņemtas no pagaidu noliktavas, ienākumi no pārdošanas pēc importa nodevu un nodokļu un visu citu radušos izmaksu un izdevumu atskaitīšanas, kad tas ir iespējams, jānodod personai(ām), kurai ir tiesības tos saņemt, vai noteiktu laiku tie jāpatur savā rīcībā.

Informācija par pagaidu uzglabāšanu

22. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par preču pagaidu uzglabāšanu būtu viegli pieejama jebkurai ieinteresētajai personai.

Pielikums B.1.

Pielikums par nomuitošanu vietējai lietošanai

Ievads

Preces, kuras tiek importētas tieši patēriņam Muitas teritorijā, jādeklarē vietējai lietošanai.

Tās jādeklarē vietējai lietošanai vai nu tieši importēšanas brīdī vai pēc citām Muitas procedūrām, tādām kā uzglabāšana, pagaidu ievešana vai Muitas tranzīts.

Galvenie pienākumi, kas jāizpilda deklarētājam, lai iegūtu preču nomuitošanu vietējai lietošanai, ir Preču deklarācijas iesniegšana kopā ar papildus dokumentiem (importa licencēm, izcelsmes sertifikātiem, utt.) un iekasējamo importa nodevu un nodokļu nomaksāšana. Noteiktos apstākļos importa nodevu un nodokļu maksājumi var tikt atlikti. Ja nepieciešams, Muita var pieprasīt garantiju, lai nodrošinātu importa nodevu un nodokļu maksājumu.

Pasākumi, kurus veic Muita saistībā ar nomuitošanu, ir: preču deklarācijas un pavaddokumentu pārbaude, preču pārbaude, importa nodevu un nodokļu novērtēšana un ievākšana un prešu atlaišana. Atkarībā no nacionālās administratīvās prakses, šīs darbības var veikt citādā kārtībā nekā norādīts iepriekš. Muita var būt atbildīga arī par datu iegūšanu tirdzniecības statistikai un citu ar likumu noteikuo vai regulējošu noteikumu izpildi importēto preču kontrolei. Arī citas kompetentas iestādes var veikt noteikta veida kontroles (veterināro, veselības, fitopatoloģisko, utt.). precēm, kuras tiek muitotas vietējai lietošanai.

Šī Pielikuma noteikumi attiecas uz dažādām formalitātēm un pasākumiem (Muitas formalitātēm), kuri saistīti ar preču nomuitošanu vietējai lietošanai, jebkādam importēšanas veidam.

Pielikums neattiecas uz preču, kuras tiek importētas ar pastu vai vestas ceļotāja bagāžā, nomuitošanu vietējai lietošanai.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins muitošana vietējai lietošanai nozīmē Muitas procedūru, kas paredz, ka preces var palikt Muitas teritorijā pastāvīgi. Šī procedūra nozīmē jebkādu iekasējamo importa nodevu un nodokļu nomaksāšanu un visu nepieciešamo Muitas formalitāšu nokārtošanu;

(b) termins importa nodevas un nodokļi nozīmē Muitas nodevas un visas citas nodevas, nodokļus vai citus maksājumus, kurus iekasē, importējot vai saistībā ar preču importu, bet neieskaitot maksājumus un izmaksas, kuru apmērs ir ierobežots līdz aptuvenam sniegto pakalpojumu izmaksu apjomam;

(c) termins Preču deklarācija nozīmē paziņojumu, kas sniegts Muitas noteiktā formā, ar kuru ieinteresētā persona norāda noteikto Muitas procedūru, kas pielietojama precēm un sniedz ziņas, ko Muita prasa deklarēt, lai veiktu šo procedūru;

(d) termins deklarētājs nozīmē personu, kas paraksta Preēu deklarāciju vai kuras vārdā tā ir parakstīta;

(e) termins Preču deklarācijas pārbaude nozīmē darbības, ko veic Muita, lai pārliecinātos, ka Preču deklarācija ir sastādīta pareizi, ir pievienoti prasītie papildus dokumenti un ka tie atbilst nosacījumiem par autentiskumu un likumīgumu;

(f) termins preču pārbaude nozīmē fizisku preču inspicēšanu, ko veic Muita, lai pārliecinātos, ka preču raksturs, izcelsme, stāvoklis, daudzums un vērtība atbilst ziņām, kuras sniegtas Preču deklarācijā;

(g) termins importa nodevu un nodokļu novērtēšana nozīmē maksājamo importa nodevu un nodokļu apjoma noteikšanu;

(h) termins atlaišana nozīmē Muitas darbību, kas ļauj preces, kuras ir nomuitotas, nodot ieinteresēto personu rīcībā;

(ij) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstļta kā vispārēja, ja tā nodrošina, ka tiks izpildītas saistības, kuras rodas no dažādām darbībām;

(k) termins persona nozīmē gan fizisku, gan juridisku personu, ja vien no konteksta neizriet citādi.

Principi

1. Standarts

Muitošanu vietējai lietošanai regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kuri jāizpilda, un Muitas formalitātes, kuras jāveic, lai muitotu vietējai lietošanai.

Piezīmes .

1. Nacionālajā likumdošanā var ietvert aizliegumus un ierobežojumus par noteiktu preču kategoriju importēšanu.

2. Pienākumi, kuri jāizpilda, lai realizētu preču muitošanu vietējai lietošanai, ietver Preču deklarācijas iesniegšanu, papildus dokumentu uzrādīšanu un iekasējamo importa nodevu un nodokļu nomaksāšanu.

Kompetentie Muitas punkti

3. Standarts

Nacionālajā likumdošanā jāparedz Muitas punkti, kuros var muitot preces vietējai lietošanai. Nosakot šo punktu kompetenci un to darba laiku, faktoriem, kas tiek ņemti vērā, jāaptver tirdzniecības un rūpniecības īpašās prasības.

Piezīmes .

1. Muitas iestādes var atļaut preces muitot vietējai lietošanai iekšzemes Muitas punktos.

2. Noteiktu Muitas punktu kompetence var tikt ierobežota atkarībā no lietotajiem transporta veidiem vai noteiktām preču kategorijām vai precēm, kuras tiek vestas noteiktiem reģioniem (piemēram, pierobežas zonai vai rūpnieciskai zonai).

3. Muitas iestādes var pieprasīt, lai noteiktas preču kategorijas (piemēram, dimanti, antīkās preces, mākslas darbi) tiek muitotas vietējai lietošanai Muitas punktos, kuri paredzēti šim nolūkam.

4. Rekomendētā prakse

Ja Muitas punkti ir izveidoti pie vienas robežas, attiecīgo divu valstu Muitas iestādēm pēc iespējas jāsaskaņo to darba laiki un kompetence.

Deklarētājs

(a) Personas, kurām ir tiesības darboties kā deklarētājiem

5. Standarts

Nacionālajā likumdošanā jānosaka apstākļi, kādos persona ir tiesīga darboties kā deklarētājs.

Piezīme .

Deklarētājam nav noteikti jābūt preču īpašniekam; viņš var būt, piemēram, ekspeditors, nodošanas aģents, nosūtītājs vai aģents, ko apstiprinājusi Muita.

6. Rekomendētā prakse

Jebkurai personai, kurai ir tiesības rīkoties ar precēm, jābūt tiesīgai darboties kā deklarētājam.

Piezīme .

Muitas iestādes var pieprasīt deklarētājam apliecināt tiesības rīkoties ar precēm.

(b) Deklarētāja atbildība

7. Standarts

Deklarētājs ir atbildīgs Muitai par ziņu patiesumu, kuras sniegtas Preču deklarācijā, un importa nodevu un nodokļu nomaksāšanu.

(c) Deklarētāja tiesības

8. Standarts

Pirms Preču deklarācijas iesniegšanas deklarētājam saskaņā ar tādiem nosacījumiem, kādus var noteikt Muitas iestādes, jāatļauj:

(a) inspicēt preces un

(b) ņemt paraugus.

9. Rekomendētā prakse

Muitas iestādēm par paraugiem, kurus atļauts neņemt Muitas uzraudzībā, nevajadzētu pieprasīt atsevišķu Preču deklarāciju muitošanai vietējai lietošanai ar noteikumu, ka šādi paraugi ir ietverti Preču deklarācijā muitošanai vietējai lietošanai par noteiktu sūtījumu un ka šī deklarācija ir iesniegta noteiktā laika intervālā.

10. Rekomendētā prakse

Īpaši sarežģītos gadījumos un, ja to pieprasa deklarētājs, Muitas iestādēm vajadzētu sniegt jebkuru nepieciešamo informāciju, kas tām pieejama, lai palīdzētu viņam Preču deklarācijas muitošanai vietējai lietošanai sastādīšanā.

Preču deklarācija muitošanai vietējai lietošanai

(a) Preču deklarācijas forma un saturs

11. Standarts

Preču deklarācijas muitošanai vietējai lietošanai formai jāatbilst oficiālajam paraugam, kuru noteikušas kompetentas iestādes.

Kompetentām iestādēm jāpieprasa Preču deklarācijā sniegt tikai tās ziņas, kuras tiek uzskatītas par nepieciešamām importa nodevu un nodokļu novērtēšanai un ievākšanai, statistikas datus savākšanai un citu likumu un noteikumu piemērošanai, par kuru izpildi ir atbildīga Muita.

Piezīmes .

1. Muitas iestādes parasti pieprasa:

(a) ziņas par personām:

— deklarētāja nosaukumu un adresi

— importētāja nosaukumu un adresi

— nosūtītāja nosaukumu un adresi

(b) ziņas par transportu:

— transporta veidu

— transporta līdzekļu identifikāciju

(c) ziņas par precēm:

— valsti, no kuras sūta, un izcelsmes valsti

— iepakojumu aprakstu (skaitu, zīmes un numurus, svaru)

— preču tarifu aprakstu

(d) ziņas importa nodevu un nodokļu novērtēšanai (katram preču aprakstam):

— tarifu pozīciju

— importa nodevu un nodokļu likmes

— bruto svaru, neto svaru vai citu daudzumu

— muitojamo vērtību

(e) citas ziņas:

— statistisko preces numuru katram preču veidam

— teritoriju, no kurienes preces tika nosūtītas vai atsauci uz piemērojamiem likumu noteikumiem (ja tiek pieprasīts priekšrocību režīms)

— atsauce uz dokumentiem, kuri tiek iesniegti papildus Preču deklarācijai

(f) vieta, datums un deklarētāja paraksts.

2. Ja tiek paredzēta esošo Preču deklarāciju vietējai lietošanai formu pārskatīšana vai jaunu formu sagatavošana, Līgumslēdzējas Puses var izmantot plānu, kāds dots šī Pielikuma I Papildinājumā, ievērojot II Papildinājumā sniegtās Piezīmes.

12. Rekomendētā prakse

Ja tādu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem, deklarētājam nav visa Preču deklarācijā vietējai lietošanai prasītā informācija, viņam jāatļauj iesniegt pagaidu vai nepabeigtu deklarāciju ar noteikumu, ka tai jāsatur informācija, kuru Muita uzskata par nepiecieņamu, un ka viņš apņemas to pabeigt norādītā termiņa laikā.

Ja Muitas iestādes pieņem pagaidu vai nepabeigtu deklarāciju, tarifu pielietojums par precēm nedrīkst atšķirties no tā, kas tiktu pielietots, ja uzreiz būtu iesniegta pabeigta un pareiza deklarācija.

Piezīme .

Ja piešķir atlaišanu pirms ir sniegtas visas nepieciešamās ziņas, deklarētājam var pieprasīt sniegt garantiju par jebkurām summām, kuras, iespējams, būtu jāmaksā.

(b) Iesniedzamo kopiju skaits

13. Rekomendētā prakse

Muitas iestādēm vajadzētu cik vien iespējams samazināt Preču deklarācijas vietējai lietošanai kopiju skaitu, kuru deklarētājam pieprasa iesniegt.

14. Rekomendētā prakse

Ja tiek pieprasītas vairākas Preču deklarācijas vietējai lietošanai kopijas, deklarētājam jābūt iespējām visas tās aizpildīt vienlaicīgi.

(c) Dokumenti, kuri jāiesniedz papildus Preču deklarācijai

15. Standarts

Papildus Preču deklarācijai Muitas iestādēm jāpieprasa tikai tie dokumenti, kurus tās uzskata par nepieciešamiem, lai veiktu operāciju kontroli un nodrošinātu, ka ir ievērotas visas prasīas par būtisko ierobežojumu vai citu noteikumu pielietošanu.

Piezīme .

Muitas iestādes bieži vien pieprasa uzrādīt papildus Preču deklarācijas vietējai lietošanai šādus dokumentus: importa licenci, izcelsmes dokumentāru apliecinājumu, veselības vai fitosanitāro sertifikātu, komerciālo invoisu, transporta dokumentus.

16. Rekomendētā prakse

Ja noteiktie papildus dokumenti nevar tikt iesniegti kopā ar Preču deklarāciju un deklarētājs paziņo iemeslus, kurus Muitas iestādes uzskata par pamatotiem, Muitas iestādēm vajadzētu viņam atļaut uzrādīt šos dokumentus norādītajā termiņā.

Piezīme .

Ja piešķir atlaišanu, pirms ir uzrādīti trūkstošie dokumenti, deklarētājam var pieprasļt sniegt garantiju par jebkurām summām, kuras, iespējams, būtu jāmaksā.

17. Rekomendētā prakse

Ja dokumenti, kuri tiek uzrādīti papildus Preču deklarācijai, ir valodā, kas nav importēšanas valsts valoda, Muitas iestādēm nevajadzētu pieprasīt šajos dokumentos sniegto ziņu tulkojumu kā pašsaprotamu lietu.

(d) preču deklarācijas labošana

18. Standarts

Muitas iestādēm jāatļauj deklarētājam labot jau iesniegto Preču deklarāciju ar noteikumu, ka tās nav sākušas ne deklarācijas pārbaudi, ne preču pārbaudi, kad tiek saņemta deklarētāja prasība.

19. Rekomendētā prakse

Lūgums labot Preču deklarāciju, ko iesniedz deklarētājs vai nu pēc deklarācijas pārbaudes vai pēc preču pārbaudes uzsākšanas, Muitas iestādēm jāpieņem, ja deklarētāja minētie iemesli tiek uzskatīti par pamatotiem.

Piezīme .

Preču deklarācijas vietējai lietošanai labošana nekavē Muitas iestādes veikt nepieciešamās darbīas, ja ticis atklāts pārkāpums deklarācijas pārbaudes vai preēu pārbaudes laikā.

(e) Preču deklarācijas anulēšana

20. Rekomendētā prakse

Deklarētājam ir tiesības anulēt Preču deklarāciju vietējai lietošanai un pieprasīt citas Muitas procedūras pielietošanu ar noteikumu, ka šī prasība ir izteikta, pirms Muitas iestādes ir preces atlaidušas, un viņa iemesli tiek uzskatīti par pamatotiem.

Piezīme .

Preču deklarācijas vietējai lietošanai anulēšana nekavē Muitas iestādes veikt nepieciešamās darbības, ja ticis atklāts pārkāpums deklarācijas pārbaudes vai preču pārbaudes laikā.

Preču deklarācijas iesniegšana

(a) Nomuitošanas punkta izvēle

21. Standarts

Preču deklarācija vietējai lietošanai jāiesniedz kompetentā Muitas punktā, kurā preces tiek uzrādītas.

Piezīme .

Ja ir dota pastāvīga atļauja preču atlaišanai pirms Preču deklarācijas uzrādīšanas, Muitas iestādes var pieprasīt, lai Preču deklarācija tiktu iesniegta noteiktā Muitas punktā.

(b) Laiks, kāds tiek dots deklarācijas iesniegšanai

22. Rekomendētā prakse

Ja nacionālajā likumdošanā nosaka laika ierobežojumu Preču deklarācijas vietējai lietošanai iesniegšanai kompetentā Muitas punktā, dotajā laikā deklarētājam jābūt dotai iespējai savākt deklarācijas sastādīšanai nepieciešamās ziņas un iegūt pieprasītos papildus dokumentus.

Piezīmes .

1. Nacionālajā likumdošanā var paredzēt, ka laika limits Preču deklarācijas iesniegšanai sākas, piemēram, no brīža, kad preces tiek izkrautas, no brīža, kad tās tiek uzrādītas Muitas punktā, vai no brīža, kad tās tiek atlaistas.

2. Ja Preču deklarācija nav iesniegta, laika limitam izbeidzoties, Muitas iestādes var veikt tādas darbības, kuras var tikt uzskatītas par nepieciešamām īpaši, lai aizsargātu Valsts ieņēmumu intereses.

23. Rekomendētā prakse

Pēc deklarētāja pieprasījuma un tādu iemeslu dēļ, ko Muitas iestādes uzskata par pamatotiem, Muitas iestādēm jāpagarina laika limits, kas noteikts Preču deklarācijas iesniegšanai.

24. Rekomendētā prakse

Deklarētājam jāatļauj iesniegt Preču deklarāciju vietējai lietošanai kompetentā Muitas punktā pirms preces tiek ievestas šajā punktā.

Piezīme .

Atļauja deklarācijas iesniegšanai var tikt dota arī, pirms preces tiek ievestas Muitas teritorijā.

(c) Periodiska deklarāciju iesniegšana

25. Rekomendētā prakse

Ja viena un tā pati persona importē preces bieži, Muitas iestādēm vajadzētu atļaut lietot vienotu deklarāciju, kura attiektos uz visām tām importēšanām dotajā laikā posmā, ko veic šī persona.

Piezīmes .

1. Muitas iestādes šo atvieglojumu var pakļaut nosacījumam, ka importētājs veic pienācīgus komerciālus pierakstus (piemēram, ar datoru) un ka var tikt veikti nepieciešamie kontroles pasākumi.

2. Ja Muitas iestādes piešķir šo atvieglojumu, tās var pieprasīt deklarētājam uzrādīt katrā importēšanas reizē komerciālu vai oficiālu dokumentu (komerciālu invoisu, pavadzīmi, sūtījuma piezīmes utt.), kas sniedz galvenās ziņs par attiecīgo sūtījumu.

(d) Preču deklarācijas iesniegšana ārpus Muitas punkta darba laika

26. Standarts

Preču deklarācija jāiesniedz kompetentā Muitas punkta darba laikā.

27. Rekomendētā prakse

Pēc deklarētāja pieprasījuma un tādu iemeslu dēļ, ko Muitas iestādes uzskata par pamatotiem, Muitas iestādēm vajadzētu cik vien iespējams atļaut iesniegt Preču deklarāciju ārpus kompetentā Muitas punkta darba laika; jebkurus izdevumus, kuri sakarā ar to rodas, var iekasēt no deklarētāja.

Preču deklarācijas pieņemšana

28. Standarts

Preču deklarācija uzskatāma par pieņemtu, kad Muitas punkts, kurā tā tika iesniegta, apstiprina, ka tā satur visas nepiecieņamās ziņas un ir pievienoti visi pieprasītie dokumenti.

29. Standarts

Ja Muitas iestādes nevar pieņemt Preču deklarāciju vietējai lietošanai, kas iesniegta Muitas punktā, jāpaziņo deklarētājam tā iemesli.

Piezīme .

Preču deklarāciju var noraidīt, piemēram, ja Muitas punktam nav nepieciešamās kompetences vai ja uzskata par būtisku uzrādīt trūkstošos dokumentus nekavējoties.

Preču deklarācijas pārbaude

30. Standarts

Preču deklarācijas pārbaude jārealizē cik vien drīz iespējams pēc deklarācijas pieņemšanas.

31. Standarts

Lai pārbaudītu Preču deklarācijas, Muitas iestādēm jāveic tikai tās darbības, ko tās uzskata par nepieciešamām, lai nodrošinātu to likumu un noteikumu ievērošanu, par kuru izpildi Muita ir atbildīga.

Piezīme .

Parasti Muita:

— pārliecinās, ka norādītā tarifu pozīcija atbilst preču aprakstam un ka norādītās importa nodevu un nodokļu likmes ir spēkā esošās;

— pārliecinās, ka ziņas Preču deklarācijas kopijā saskan ar dokumentos sniegtajām ļpaņi par iepakojumu identifikāciju un deklarēto preču daudzumu un vērtību;

— pārbauda dokumentu, kuri tie uzrādīti papildus deklarācijai, autentiskumu un derīgumu.

Preču pārbaude

(a) Preču pārbaudes laiks

32. Standarts

Ja Muitas iestādes nolemj, ka preces, kuras deklarētas vietējai lietošanai, jāpārbauda, šai pārbaudei jānotiek cik vien drīz iespējams pēc Preču deklarācijas pieņemšanas.

33. Rekomendētā prakse

Prioritāte jādod dzīvu dzīvnieku, ātri bojājošos preču un citu steidzamu sūtījumu pārbaudei.

34. Rekomendētā prakse

Ja preces jāpārbauda arī citām kompetentām iestādēm (veterināro, veselības, fitoloģiskās u.c. kontroles veikšanai), Muitai vajadzētu savu pārbaudi veikt pēc iespējas tajā pašā laikā.

Piezīme .

Muitas iestādes var pieprasīt, lai preces, kuras jāpārbauda arī citām kompetentām iestādēm, tiktu deklarētas Muitas punktos, kas nozīmēti šādam nolūkam.

(b) Preču pārbaude ārpus Muitas punkta darba laika

35. Standarts

Pēc deklarētāja pieprasījuma un tādu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem, Muitas iestādēm cik vien iespējams jāatļauj preču, kuras deklarētas vietējai lietošana, pārbaude ārpus Muitas punkta darba laika; visus izdevumus, kuri sakarā ar to rodas, var iekasēt no deklarētāja.

Piezīme .

Pārbaudes ārpus Muitas punkta darba laika var organizēt, piemēram, precēm, kuras ātri bojājas, dzīviem dzīvniekiem un citiem steidzamiem sūtījumiem.

(c) Preču pārbaude citā vietā nekā Muitas punkts

36. Standarts

Pēc deklarētāja pieprasīuma un tādu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem, Muitas iestādēm cik vien iespējams jāatļauj preču, kuras deklarētas vietējai lietošana, pārbaude citā vietā nekā Muitas punkts, kurā tika iesniegta Preču deklarācija; visus izdevumus, kuri sakarā ar to rodas, var iekasēt no deklarētāja.

Piezīmes .

1. Atkarībā no apstākļiem preces var pārbaudīt ieinteresētās personas telpās, telpās ar atbilstošu aprīkojumu, jebkurā vietā Muitas uzraudzības zonā vai citā Muitas punktā nekā tika iesniegta Preču deklarācija.

2. Gadījumi, kad var organizēt pārbaudi citā vietā nekā Muitas punkts, kurā tika iesniegta Preču deklarācija, attiecas uz:

— precēm, kuras nevar viegli pārbaudīt, kamēr tās nav izkrautas galapunktā (piemēram: graudi, eļļa, rūda, kas importēta ar kuģi vai baržu; apjomīgi sūtījumi ar daļām konteineros; mēbeles un mājsaimniecības priekšmeti, kuri tiek importēti, mainot dzļvesvietu);

— preces, kuras nevar pārbaudīt bez atbilstoša aprīkojuma (tāda kā tumša istaba vai aukstumkamera);

— preces, kuras nav lietderīgi pieprasīt uzrādīt Muitas punktā (piemēram, produkti, kuri iegūti darbā uz pierobežas zemēm vai akmeņlauztuvēs tuvu pie robežas un importētas pa īsāko ceļu).

(d) Deklarētāja klātbūtne preču pārbaudē

37. Standarts

Deklarētājam ir tiesības būt klāt vai būt pārstāvētam preču pārbaudē. Ja Muitas iestādes uzskata par lietderīgu, tās var pieprasīt, lai viņš būtu klāt vai būtu pārstāvēts preču pārbaudē, lai sniegtu Muitai jebkādu palīdzību, kas nepieciešama pārbaudes atvieglošanai.

Piezīmes .

1. Deklarētājam var pieprasīt sagrupēt iepakojumus, tos atvērt, šķirot preces pēc aprakstiem un piestiprināt tām birkas.

2. Ja preces, kuras nomuitotas vietējai lietošanai, ir bīstamas, smalkas vai trauslas, deklarētājam var pieprasīt nodrošināt ekspertus, lai palīdzētu Muitai.

3. Deklarētājam var pieprasīt arī sniegt Muitai importēto preču tehniskās specifikācijas.

(e) Preču pārbaudes apjoms

38. Standarts

Pārbaudot preces, Muitas iestādēm jāveic tikai tādas darbības, kādas tā uzskata par nepieciešamām, lai nodrošinātu likumu un noteikumu ievērošanu, par kuru izpildi ir atbildīga Muita.

Piezīmes .

1. Preču pārbaude var būt vai nu īsā vai detalizētā. Īsajā pārbaudē Muita var veikt dažas, nav nepieciešams visas, no šādām pārbaudēm - iepakojumu saskaitīšanu, zīmju un numuru pierakstīšanu un pārliecināšanos par preču aprakstiem. Detalizētā pārbaude ietver pilnīgu preču inspicēšanu, lai noteiktu cik vien precīzi iespējams, to sastāvu, daudzumu, tarifu pozīciju, vērtību un, ja nepieciešams, izcelsmi.

2. Detalizētā preēču pārbaude ir attaisnojama īpaši, ja Muitas iestādes nav apmierinātas ar deklarācijā un papildus dokumentos sniegto ziņu precizitāti.

3. Preces, kuras pakļautas augstām importa nodevām un nodokļiem, var regulāri pakļaut detalizētajai pārbaudei.

39. Rekomendētā prakse

Muitas iestādēm vajadzētu pēc iespējas vairāk gadījumos iztikt ar īso preču pārbaudi, kuras tiek muitotas vietējai lietošanai.

Piezīme .

Īso pārbaudi var uzskatīt par pietiekamu, piemēram, ja viena apraksta preces bieži importē persona, ko Muita pazīst kā drošu, ja deklarācijā doto ziņu precizitāti var pārbaudīt, salīdzinot ar papildus dokumentiem vai citiem pierādījumiem, vai arī ja attiecīgās importa nodevas un nodokļi ir zemi.

40. Rekomendētā prakse

Ja Muitas iestādes veic detalizēto pārbaudi precēm, kuras norādītas deklarācijā par sūtījumu, kas satāv no daudzām pakām un kam ir paku saraksts vai cits dokuments, šādas pārbaudes jāveic pēc nejaušības principa.

Piezīme .

Muitas iestādes var izlemt, ņemot vērā pieejamos štatus, ka to preču sūtījumi, kuras deklarētas vietējai lietošanai, tiks pakļauti detalizētajai pārbaudei pēc atlases principa.

(f) Muitas paraugu ņemšana

41. Standarts

Ja Muitas iestādes uzskata par nepieciešamu, paraugus jāņem tikai, lai noteiktu preču, kuras deklarētas vietējai lietošanai, veidu un/vai vērtību vai lai nodrošinātu citu nacionālās likumdošanas noteikumu pielietošanu.

Kļūdas deklarācijā

42. Standarts

Ja Muitas iestādes konstatē, ka kļūdas Preču deklarācijā vai importa nodevu un nodokļu novērtēšanā izraisīs vai ir izraisījušas lielāku importa nodevu un nodokļu daudzuma iemaksāšanu nekā patiesībā jāmaksā, tām jāatmaksā vai jāsamazina pārmaksātais daudzums, vai jāpaziųo deklar®tājam, lai tas var®tu izlabot deklarāciju vai iesniegt prasļbu atmaksai vai samazināšanai atkarībā no apstākļiem.

43. Standarts

Ja Muitas iestādes konstatē, ka kļūdas Preču deklarācijā uzliek papildus importa nodevas un nodokļus, papildus dokumentu uzrādīšanu vai papildus likumu vai noteikumu piemērošanu un nav pierādījumu par nodomu nelikumību, tām nekavējoties jāinformē deklarētājs. Ja tās pārliecinās, ka kļūdas bija nejaušas un nav bijusi rupja neuzmanība no deklarētāja puses, tām jāatļauj viņm labot deklarāciju un jāveic nepieciešamās papildus formalitātes bez naudas soda uzlikšanas.

44. Standarts

Nacionālajā likumdošanā jāparedz, ka, ja Preču deklarācijā vai importa nodevu un nodokļu novērtēšanā konstatētās kļūdas rada vai nu papildus importa nodevu un nodokļu ievākšanu neievērojamā daudzumā vai šādu daudzumu atmaksāšanu, Muitai tie nav jāiekasē vai jāatmaksā.

Importa nodevu un nodokļu novērtēšana

(a) Fakti, kas jāapsver

45. Standarts

Nacionālajā likumdošanā jānosaka faktori, uz kuriem balstās importa nodevu un nodokļu novērtēšana, un nosacījumi, kādos šie faktori ir noteikti.

Piezīmes .

1. Faktori importa nodevu un nodokļu novērtēšanai parasti ir balstīti uz sekojošo:

— tarifu klasifikāciju;

— vērtību vai daudzumu atkarībā no tā, vai pielietojamās importa nodevas un nodokļi ir ad valorem vai specifiski;

— izcelsmes valsti vai valsti, no kurienes tas nosūtīts, ja saistības atkarīgas no šiem faktoriem.

2. Noteikumus tarifu klasifikācijas, muitojamās vērtības vai daudzuma un izcelsmes noteikšanai nevar noteikt paskaidrojošās piezīmēs, ko izdod kompetentas iestādes.

(b) Pielietojamo importa nodevu un nodokļu likmes

46. Standarts

Importa nodevu un nodokļu likmes, kas iekasējamas no precēm, kuras tiek vestas vietējai lietošanai, jāparāda oficiālos tarifos, kas jādara zināmi atklātībai.

47. Standarts

Nacionālajā likumdošanā jānosaka laika brīdis, kas jāņem vērā, nosakot importa nodevu un nodokļu likmes, kuras iekasējamas no vietējai lietošanai deklarētām precēm.

Piezīme .

Laika brīdis, kas jāņem vērā, nosakot likmes, var būt, piemēram, brīdis, kad preces iebrauc, brīdis, kad tiek iesniegta Preēu deklarācija, brīdis, kad Muita pieņem Preču deklarāciju, laiks, kad tiek maksātas importa nodevas un nodokļi vai brīdis, kad preces tiek atlaistas.

Importa nodevu un nodokļu maksāšana

(a) Maksājumu pieņemšanas metodes

48. Standarts

Nacionālajā likumdošanā jānosaka metodes, kuras var lietot iekasējamo importa nodevu un nodokļu maksāšanai.

49. Rekomendētā prakse

Muitas iestādēm jāatļauj citi maksāšanas veidi nekā skaidrā naudā.

Piezīmes .

1. Atļautās maksāšanas metodes, kuras ir citādākas nekā skaidrā naudā, var ietvert bankas čekus, naudas pārvedumu čekus, maksājumus vai pārskaitījumus.

2. Ja tiek pieņemti čeki, kas izdoti ārvalstīs, var pieprasīt, lai bankai importēšanas valstī būtu birojs.

(b) Maksājuma datums un vieta

50. Standarts

Muitas iestādēm jānosaka datums, kad ir jāveic iekasējamo importa nodevu un nodokļu apmērs, un vieta, kur maksājums jāizdara.

Piezīmes .

1. Importa nodevas un nodokļus parasti maksā Muitas punktā, kurā tika iesniegta Preču deklarācija. Maksājumu var izdarļt arļ caur citu aīentūru vai punktu, ko nozļm®juņas Muitas iestādes.

2. Importa nodevas un nodokļus parasti prasa maksāt laikā, kad tiek iesniegta vai pieņemta Preču deklarācija vai pirms preces tiek atlaistas. Noteiktos apstākļos maksājumu var atlikt.

(c) Importa nodevu un nodokļu atliktā maksāšana

51. Rekomendētā prakse

Personām, kuras regulāri muito preces vietējai lietošanai, vajadzētu atļaut atlikt importa nodevu un nodokļu maksāšanu bez procentu iekasēšanas.

Piezīmes .

1. Personai, kurai ir piešķirta šī atvieglojuma izmantošana, var pieprasīt sniegt garantiju Muitas iestādes noteiktajā apjomā.

2. Jebkurai personai, kas vēlas atlikt maksājumu, var pieprasīt iesniegt Muitai rakstisku pieteikumu.

52. Rekomendētā prakse

Ja atliktajam maksājumam tiek pieprasīta garantija, personām, kuras regulāri muito preces vietējai lietoņanai dažādos Muitas punktos Muitas teritorijā, vajadzētu atļaut sniegt vispārēju garantiju.

53. Rekomendētā prakse

Garantijas summai, kura tiek sniegta par atlikto maksājumu, nevajadzētu pārsniegt potenciāli iekasējamo importa nodevu un nodokļu apjomu par precēm, kuras importētas laikā, par kuru importa nodevu un nodokļu maksājums ir atlikts.

Piezīme .

Muitas iestādes var noteikt garantijas summu, balstoties uz iepriekšējā tāda paša ilguma termiņa laikā nomaksāto importa nodevu un nodokļu summu. Izmaiņu gadījumā, piemēram, pielietojamās likmēs vai importēšanu apjomā, attiecīgi var palielināt garantijas summu.

54. Standarts

Jebkurai personai, kurai prasa sniegt garantiju par atlikto maksājumu, jāatļauj izvēlēties, kurš garantijas veids, kas ir paredzēts nacionālajā likumdošanā, ir viņai vispieņemamākais.

55. Rekomendētā prakse

Termiņam, uz kuru var atlikt importa nodevu un nodokļu maksājumu, vajadzētu būt vismaz četrpadsmit dienām, skaitot no datuma, kad importa nodevu un nodokļu summa būtu maksājama citādi.

Piezīmes .

1. Katram nodokļu veidam var fiksēt atšķirīgu termiņu.

2. Muitas iestādes var vienoties, ka importa nodevas un nodokļi par importu, kas veikts noteiktajā termiņā, ir maksājami fiksētā datumā.

(d) Maksājuma pierādījums

56. Standarts

Kad ir samaksātas importa nodevas un nodokļi, maksātājam jāizsniedz kvīts, kas ir maksājuma pierādījums.

Piezīme .

Kvīts var tikt dota uz deklarētāja deklarācijas kopijas.

(e) Ierobežojošs periods importa nodevu un nodokļu savākšanā

57. Stardarts

Nacionālajā likumdoņanā jānosaka termiņš, kura laikā Muitas iestādes var veikt tiesiskas darbības, lai savāktu laikā nenomaksātās importa nodevas un nodokļus.

(f) Parādu procenti

58. Standarts

Nacionālajā likumdošanā jānosaka procentu likme, kas iekasējama par laikā nenomaksātām importa nodevu un nodokļu summām, un šādu procentu pielietošanas nosacījumi.

 

Preču atlaišana

59. Standarts

Preces, kuras deklarētas vietējai lietošanai, jāatlaiž, tiklīdz Muitas iestādes tās ir pārbaudījušas, ar noteikumu, ka nav konstatēti pārkāpumi un jebkuras importa nodevas un nodokļi ir nomaksāti vai veiktas atbilstošas darbības, lai nodrošinātu to ievākšanu.

60. Rekomendētā prakse

Ja Muitas iestādes ir pārliecinātas, ka deklarētājs pēc tam nokārtos visas formalitātes par nomuitošanu vietējai lietošanai, tām vajadzētu atlaist preces ar noteikumu, ka deklarētājs uzrāda komerciālu vai oficiālu dokumentu, kurš sniedz galvenās ziņas par attiecīgo sūtījumu un kurš ir pieņemams Muitai.

Piezīmes .

1. Muitas iestādes var kā atlaišanas nosacījumu noteikt to, ka papildus dokumenti, kuri uzskatāmi par būtiskiem, ir uzrādīti un ka kontroles, kuras paredzētas nacionālajā likumdošanā (veterinārās, veselības, fitoloģiskās u.c. kontroles), ir veikušas kompetentas iestādes.

2. Deklarētājam var pieprasīt sniegt garantiju, kas nodrošinātu Muitai doto solījumu izpildīšanu.

61. Rekomendētā prakse

Ja preces nevar pārbaudīt nekavējoties, piemēram, kad jāpieaicina eksperti vai kad preces jāpārbauda specializētās laboratorijās, un pārbaude ir iespējama, balstoties uz paraugiem un detalizētu tehnisko dokumentāciju, Muitas iestādēm nevajadzētu gaidīt pārbaudes pabeigšanu pirms preču atlaišanas.

Piezīme .

Muitas iestādes var piešķirt atlaišanu ar nosacījumu, ka tiek sniegta garantija, lai nodrošinātu jebkuru importa nodevu un nodokļu nomaksāšanu, kas varētu rasties papildus.

62. Rekomendētā prakse

Ja ir atklāts pārkāpums Preču deklarācijas vai pavaddokumentu pārbaudes laikā vai preču pārbaudes laikā, Muitas iestādēm pirms preču atlaišanas nevajadzētu gaidīt līdz pārkāpuma novēršanai, ar noteikumu, ka deklar®tājs sniedz garantiju, lai nodroņinātu papildus importa nodevu un nodokļu maksāšanu, naudas soda maksāšanu, un ka preces nav konfiscējamas.

Oficiālā publikācija pieejama laikraksta "Latvijas Vēstnesis" drukas versijā.

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