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PREAMBLE

The CONTRACTING PARTIES to the present Convention, established under the auspices of the Customs Co-operation Council,

Noting that divergences between national Customs procedures can hamper international trade and other international exchanges,

Considering that it is in the interests of all countries to promote such trade and exchanges and to foster international co-operation,

Considering that simplification and harmonization of their Customs procedures can effectively contribute to the development of international trade and of other international exchanges,

Convinced that an international instrument proposing provisions which countries undertake to apply as soon as they are able to do so would lead progressively to a high degree of simplification and harmonization of Customs procedures, which is one of the essential aims of the Customs Co-operation Council,

Have agreed as follows:

Chapter I

Definitions

Article 1

For the purposes of this Convention:

(a) the term "the Council" means the Organization set up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950;

(b) the term "Permanent Technical Committee" means the Permanent Technical Committee of the Council;

(c) the term "ratification" means ratification, acceptance or approval.

Chapter II

Scope of the Convention and structure of the Annexes

Article 2

Each Contracting Party undertakes to promote the simplification and harmonization of Customs procedures and, to that end, to conform, in accordance with the provisions of this Convention, to the Standards and Recommended Practices in the Annexes to this Convention. However, nothing shall prevent a Contracting Party from granting facilities greater than those provided for therein, and each Contracting Party is recommended to grant such greater facilities as extensively as possible.

Article 3

The provisions of this Convention shall not preclude the application of prohibitions or restrictions imposed under national legislation.

Article 4

Each Annex to this Convention consists in principle, of:

(a) an introduction summarizing the various matters dealt with in the Annex;

(b) definitions of the main Customs terms used in the Annex;

(c) Standards, being those provisions the general application of which is recognized as necessary for the achievement of harmonization and simplification of Customs procedures;

(d) Recommended Practices, being those provisions which are recognized as constituting progress towards the harmonization and the simplification of Customs procedures, the widest possible application of which is considered to be desirable;

(e) Notes, indicating some of the possible courses of action to be followed in applying the Standard or Recommended Practice concerned.

Article 5

1. Any Contracting Party which accepts an Annex shall be deemed to accept all the Standards and Recommended Practices therein unless at the time of accepting the Annex or at any time thereafter it notifies the Secretary General of the Council of the Standard(s) and Recommended Practice(s) in respect of which it enters reservations, stating the differences existing between the provisions of its national legislation and those of the Standard(s) and Recommended Practice(s) concerned. Any Contracting Party which has entered reservations may withdraw them, in whole or in part, at any time, by notification to the Secretary General specifying the date on which such withdrawal takes effect.

2. Each Contracting Party bound by an Annex shall at least once every three years review the Standards and Recommended Practices therein in respect of which it has entered reservations, compare them with the provisions of its national legislation and notify the Secretary General of the Council of the results of that review.

Chapter III

Role of the Council and of the Permanent Technical Committee

Article 6

1. The Council shall, in accordance with the provisions of this Convention, supervise the administration and development of this Convention. It shall, in particular, decide upon the incorporation of new Annexes in the Convention.

2. To these ends the Permanent Technical Committee shall, under the authority of the Council, and in accordance with any directions given by the Council, have the following functions:

(a) to prepare new Annexes and to propose to the Council their adoption with a view to their incorporation in the Convention;

(b) to submit to the Council proposals for such amendments to this Convention or to its Annexes as it may consider necessary and, in particular, proposals for amendments to the texts of the Standards and Recommended Practices and for the upgrading of Recommended Practices to Standards;

(c) to furnish opinions on any matters concerning the application of the Convention;

(d) to perform such tasks as the Council may direct in relation to the provisions of the Convention.

For the purposes of voting in the Council and in the Permanent Technical Committee each Annex shall be taken to be a separate convention.

Article 7

For the purposes of voting in the Council and in the Permanent Technical Committee each Annex shall be taken to be a separate convention.

Chapter IV

Miscellaneous provisions

Article 8

For the purposes of this Convention, any Annex or Annexes to which a Contracting Party is bound shall be construed to be an integral part of the Convention, and in relation to that Contracting Party any reference to the Convention shall be deemed to include a reference to such Annex or Annexes.

Article 9

Contracting Parties which form a Customs or Economic Union may state by notification to the Secretary General of the Council that for the application of a given Annex to this Convention their territories are to be taken as a single territory. In each instance where, as a result of such notification differences exist between the provisions of that Annex and those of the legislation applicable to the territories of the Contracting Parties, the States concerned shall enter a reservation to the Standard or Recommended Practice in question under Article 5 of the Convention.

Chapter V

Final provisions

Article 10

1. Any dispute between two or more Contracting Parties concerning the interpretation or application of this Convention shall so far as possible be settled by negotiation between them.

2. Any dispute which is not settled by negotiation shall be referred by the Contracting Parties in dispute to the Permanent Technical Committee which shall thereupon consider the dispute and make recommendations for its settlement.

3. If the Permanent Technical Committee is unable to settle the dispute, it shall refer the matter to the Council which shall make recommendations in conformity with Article III(e) of the Convention establishing the Council.

4. The Contracting Parties in dispute may agree in advance to accept the recommendations of the Permanent Technical Committee or Council as binding.

Article 11

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

(a) by signing it without reservation of ratification;

(b) by depositing an instrument of ratification after signing it subject to ratification; or

(c) by acceding to it.

2. This Convention shall be open until 30th June 1974 for signature at the Headquarters of the Council in Brussels by the States referred to in paragraph 1 of this Article. Thereafter, it shall be open for their accession.

3. Any State, not being a Member of the Organizations referred to in paragraph 1 of this Article, to which an invitation to that effect has been addressed by the Secretary General of the Council at the Council's request, may become a Contracting Party to this Convention by acceding thereto after its entry into force.

4. Each State referred to in paragraph 1 or 3 of this Article shall at the time of signing ratifying or acceding to this Convention specify the Annex or Annexes it accepts, it being necessary to accept at least one Annex. It may subsequently notify the Secretary General of the Council that it accepts one or more further Annexes.

5. The instruments of ratification or accession shall be deposited with the Secretary General of the Council.

6. The Secretary General of the Council shall notify the Contracting Parties to this Convention, the other signatory States, those States Members of the Council that are not Contracting Parties to the Convention, and the Secretary General of the United Nations of any new Annex that the Council may decide to incorporate in this Convention. Contracting Parties accepting such a new Annex shall notify the Secretary General of the Council in accordance with paragraph 4 of this Article.

7. The provisions of paragraph 1 of this Article shall also apply to the Customs and Economic Unions referred to in Article 9 of this Convention in so far as the obligations arising from the instruments establishing such Customs or Economic Unions require the competent bodies thereof to contract in their own name. However, such bodies shall not have the right to vote.

Article 12

1. This Convention shall enter into force three months after five of the States referred to in paragraph 1 of Article 11 thereof have signed the Convention without reservation of ratification or have deposited their instruments of ratification or accession.

2. For any State signing without reservation of ratification, ratifying or acceding to this Convention after five States have signed it without reservation of ratification or have deposited their instruments of ratification or accession, this Convention shall enter into force three months after the said State has signed without reservation of ratification or deposited its instrument of ratification or accession.

3. Any Annex to this Convention shall enter into force three months after five Contracting Parties have accepted that Annex.

4. For any State which accepts an Annex after five States have accepted it, that Annex shall enter into force three months after the said State has notified its acceptance.

Article 13

1. Any State may, at the time of signing this Convention without reservation of ratification or of depositing its instrument of ratification or accession, or at any time thereafter, declare by notification given to the Secretary General of the Council that this Convention shall extend to all or any of the territories for whose international relations it is responsible. Such notification shall take effect three months after the date of the receipt thereof by the Secretary General of the Council. However, the Convention shall not apply to the territories named in the notification before the Convention has entered into force for the State concerned.

2. Any State which has made a notification under paragraph 1 of this Article extending this Convention to any territory for whose international relations it is responsible may notify the Secretary General of the Council, under the procedure of Article 14 of this Convention, that the territory in question will no longer apply the Convention.

Article 14

1. This Convention is of unlimited duration but any Contracting Party may denounce it at any time after the date of its entry into force under Article 12 thereof.

2. The denunciation shall be notified by an instrument in writing deposited with the Secretary General of tie Council.

3. The denunciation shall take effect six months after the receipt of the instrument of denunciation by the Secretary General of the Council.

4. The provisions of paragraphs 2 and 3 of this Article shall also apply in respect of the Annexes to this Convention, any Contracting Party being entitled, at any time after the date of their entry into force under Article 12 of the Convention, to withdraw its acceptance of one or more Annexes. Any Contracting Party which withdraws its acceptance of all the Annexes shall be deemed to have denounced the Convention.

Article 15

1. The Council may recommend amendments to this Convention. Every Contracting Party shall be invited by the Secretary General of the Council to participate in the discussion of proposals for amendment of this Convention.

2. The text of any amendment so recommended shall be communicated by the Secretary General of the Council to all Contracting Parties to this Convention, to the other signatory States and to those States Members of the Council that are not Contracting Parties to this Convention.

3. Within a period of six months from the date on which the recommended amendment is so communicated, any Contracting Party or, if the amendment affects an Annex in force, any Contracting Party bound by that Annex, may inform the Secretary General of the Council:

(a) that it has an objection to the recommended amendment, or

(b) that, although it intends to accept the recommended amendment, the conditions necessary for such acceptance are not yet fulfilled in its country.

4. If a Contracting Party sends the Secretary General of the Council a communication as provided for in paragraph 3 (b) of this Article, it may, so long as it has not notified the Secretary General of its acceptance of the recommended amendment, submit an objection to that amendment within a period of nine months following the expiry of the six-month period referred to in paragraph 3 of this Article.

5. If an objection to the recommended amendment is stated in accordance with the terms of paragraph 3 or 4 of this Article the amendment shall be deemed not to have been accepted and shall be of no effect.

6. If no objection to the recommended amendment in accordance with paragraph 3 or 4 of this Article has been stated, the amendment shall be deemed to have been accepted as from the date specified below:

(a) if no Contracting Party has sent a communication in accordance with paragraph 3 (b) of this Article, on the expiry of the period of six months referred to in paragraph 3;

(b) if any Contracting Party has sent a communication in accordance with paragraph 3 (b) of this Article, on the earlier of the following two dates:

(i) the date by which all the Contracting Parties which sent such communications have notified the Secretary General of the Council of their acceptance of the recommended amendment, provided that, if all the acceptances were notified before the expiry of the period of six months referred to in paragraph 3 of this Article, that date shall be taken to be the date of expiry of the said six-month period;

(ii) the date of expiry of the nine-month period referred to in paragraph 4 of this Article.

7. Any amendment deemed to be accepted shall enter into force either six months after the date on which it was deemed to be accepted or, if a different period is specified in the recommended amendment, on the expiry of that period after the date on which the amendment was deemed to be accepted.

8. The Secretary General of the Council shall, as soon as possible, notify the Contracting Parties to this Convention and other signatory States of any objection to the recommended amendment made in accordance with paragraph 3 (a), and of any communication received in accordance with paragraph 3 (b), of this Article. He shall subsequently inform the Contracting Parties and other signatory States whether the Contracting Party or Parties which have sent such a communication raise an objection to the recommended amendment or accept it.

Article 16

1. Independently of the amendment procedure laid down in Article 15 of this Convention any Annex, excluding its definitions, may be modified by a decision of the Council. Every Contracting Party to this Convention shall be invited by the Secretary General of the Council to participate in the discussion of any proposal for the amendment of an Annex. The text of any amendment so decided upon shall be communicated by the Secretary General of the Council to the Contracting Parties to this Convention, the other signatory States and those States Members of the Council that are not Contracting Parties to this Convention.

2. Amendments decided upon under paragraph 1 of this Article shall enter into force six months after their communication by the Secretary General of the Council. Each Contracting Party bound by an Annex forming the subject of such amendments shall be deemed to have accepted those amendments unless it enters a reservation under the procedure of Article 5 of this Convention.

Article 17

1. Any State ratifying or acceding to this Convention shall be deemed to have accepted .any amendments thereto which have entered into force at the date of deposit of its instrument of ratification or accession.

2. Any State which accepts an Annex shall be deemed, unless it enters reservations under Article S of this Convention, to have accepted 311y amendments to that Annex which have entered into force at the date on which it notifies its acceptance to the Secretary General of the Council.

Article 18

The Secretary General of the Council shall notify the Contracting Parties to this Convention, the other signatory States, those States Members of the Council that are not Contracting Parties to this Convention, and the Secretary General of the United Nations of:

(a) signatures, ratifications and accessions under Article 11 of this Convention;

(b) the date of entry into force of this Convention and of each of the Annexes in accordance with Article 12;

(c) notifications received in accordance with Articles 9 and 13;

(d) notifications and communications received in accordance with Articles 5, 16 and 17;

(e) denunciations under Article 14;

(f) any amendment deemed to have been accepted in accordance with Article 15 and the date of its entry into force;

(g) any amendment to the Annexes adopted by the Council in accordance with Article 16 and the date of its entry into force.

Article 19

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

In witness whereof the undersigned, being duly authorized thereto, have signed this Convention.

Done at Kioto, this eighteenth day of May nineteen hundred and seventy-three, in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary General of the Council who shall transmit certified copies to all the States referred to in paragraph 1 of Article 11 of this Convention.

Introduction

Goods may be introduced into a country by many different modes of transport. In order to safeguard the Revenue and ensure compliance with national legislation, the carrier having introduced goods into the Customs territory must produce them, and the means of transport by which they are carried, to the Customs authorities at the earliest possible time. The provisions necessary to control the introduction of goods into the Customs territory depend, to a large extent, upon the geography of the country and other circumstances such as the principal modes of transport bringing goods into the country.

In many cases the Customs office at which the goods are to be produced and the Goods declaration is to be lodged is situated at the place where the goods are introduced into the Customs territory; however, in other cases, this Customs office is situated some distance from that place. It is essential that the Customs authorities be in a position to Control the conveyance of goods to the Customs office at which the goods are to be produced to the Customs.

The interests of the Customs may be safeguarded by placing obligations on the carrier through regulations and by means of physical surveillance by the Customs of means of transport and goods introduced into the Customs territory.

It is important that these measures cause a minimum of inconvenience to international trade. To this end all formalities to be accomplished by the carrier should be as simple as possible and information concerning them should be readily available to all interested persons.

This Annex does not cover goods which arrive under a Customs procedure, e.g. international Customs transit, goods carried by post or in travellers' baggage or the temporary storage of goods; nor does it cover certain other formalities which may be applicable in the case of particular modes of transport, e.g. presentation of a report on the arrival of a ship.

Definitions

For the purposes of this Annex:

(a) the term "Customs formalities prior to the lodgement of the Goods declaration" means all the operations to be carried out by the person concerned and by the Customs from the time goods are introduced into the Customs territory to the placing of the goods under a Customs procedure;

Note

Temporary storage may be considered as a Customs procedure.

(b) the term "Customs territor" means the territory in which the Customs law of a State applies in full;

(c) the term "carrie" means the person actually transporting goods or in charge of or responsible for the operation of the means of transport;

(d) the term "import duties and taxe" 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;

(e) the term "Goods declaratio" means a statement made in the form prescribed by the Customs, by which the persons interested indicate the particular 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;

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

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

Principles

1. Standard

Customs formalities prior to the lodgement of the Goods declaration 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 in respect of goods which are introduced into the Customs territory.

3. Standard

All goods which are introduced into the Customs territory, regardless of whether they are liable to import duties and taxes, shall be subject to Customs control.

4. Standard

Customs formalities prior to the lodgement of the Goods declaration shall be reduced to the minimum necessary to ensure compliance with the laws and regulations which the Customs are responsible for enforcing.

5. Standard

Customs formalities prior to the lodgement of the Goods declaration shall apply equally, regardless of the country of origin of the goods or the country whence they arrived.

Introduction of goods into the Customs territory

Places at Which goods may be introduced into the Customs territory

6. Standard

National legislation shall specify the places at which goods may be introduced into the Customs territory. In determining these places the factors to be taken into account shall include the particular requirements of trade, industry and transport.

Note

Countries may specify for this purpose the Customs routes, that is to say, the roads, railways, waterways and any other routes (pipelines, etc.) which must be used for the importation of goods.

Obligations of the carrier

7. Standard

The fact of having introduced goods into the Customs territory shall carry with it the obligation upon the carrier to convey them directly to a designated Customs office or other place specified by the Customs authorities without altering their nature or their packaging.

8. Standard

Where the conveyance of the goods from the place of their introduction into the Customs territory to a designated Customs office or other specified place is interrupted by accident or force majeure the carrier shall be required to take precautions to prevent the goods from entering into unauthorized circulation and to advise the Customs or other competent authorities of the nature of the accident or other circumstance which has interrupted the journey.

Customs control

9. Standard

Customs control in respect of imported goods shall be reduced to the minimum.

Notes

1. Customs control may include the boarding and searching of means of transport.

2. The Customs authorities may have the power to take special control measures which are applied only in specified areas, for example, in the frontier zone.

3. As a rule it is not necessary to take control measures which involve unloading goods, affixing seals or identification marks to means of transport or goods or conveyance of goods under Customs escort. However where the Customs authorities consider such control measures to be indispensable, they would apply those which would cause the least inconvenience to both the Customs and the carrier while still providing adequate safeguards. Customs seals and identification marks affixed by foreign Customs authorities would normally be accepted unless they were considered not to be sufficient or secure.

Production of goods to the Customs

Documentation

10. Recommended Practice

Where the Customs office at which the goods are to be produced is not located at the place where the goods are introduced into the Customs territory no document should be required to be lodged with the Customs authorities at that place.

Note

For the purpose of identifying the goods the Customs authorities may require the presentation of commercial, transport or other accompanying documents.

11. Standard

Where the Customs authorities require documentation in respect of the production of the goods to the Customs this shall not be required to contain more than the information necessary to identify the goods and the means of transport.

Note

The information is normally obtained from commercial and transport documents the contents of which may vary from one mode of transport to another. The Customs authorities would not normally require any more than a description of the goods and of the packages (marks and numbers, number and kind, weight) and identification of the means of transport. Some international agreements lay down the maximum information which may be required (e.g. the country may be a Contracting Party to Annex 9 to the Convention on International Civil Aviation or the Convention on Facilitation of International Maritime Traffic).

12. Recommended Practice

Where the documents produced to the Customs are made out in a language which is not specified for this purpose or in a language which is not a language of the country into which the goods are introduced a translation of the particulars given in those documents should not be required as a matter of course.

Competence and homers of business of Customs offices

13. Standard

The Customs authorities shall designate the Customs offices at which goods may be produced to the Customs. In determining the competence of these offices and their hours of business, the factors to be taken into account shall include the particular requirements of trade and industry and transport. I

Notes

1. In some countries the competence of the Customs offices is determined with reference to the Customs routes and their importance.

2. Where necessary the competence of certain Customs offices may be restricted to certain modes of transport or to certain categories of goods or to goods consigned to specified areas (e.g. the frontier zone or an industrial zone).

14. 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.

Note

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

Arrival outside wording hours

15. Standard

The Customs authorities shall specify the precautions to be taken by the carrier to prevent the goods from entering into unauthorized circulation in the Customs territory when they arrive at a Customs office outside working hours.

Note

The carrier may be required to keep the goods at a specific place at or in the vicinity of the Customs office.

16. Recommended Practice

At the request of the carrier, and for reasons deemed valid by the Customs authorities, the latter should, so far as possible allow the Customs formalities prior to the lodgement of the Goods declaration to be accomplished outs de the business hours of the Customs office; any expenses which this entails may he charged to the carrier.

Unloading

Places of unloading

17. Standard

National legislation shall specify the places which are approved for unloading.

18. Recommended Practice

At the request of the person concerned, and for reasons deemed valid by the Customs authorities, the latter should allow goods to be unloaded at a place other than the one approved for unloading; any expenses which this entails may be charged to the person concerned.

Note

Goods may be unloaded, according to the circumstances, at the premises of the person concerned, at premises with appropriate equipment or at any place within the Customs surveillance zone.

Commencement of unloading

19. Recommended Practice

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

20. 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, allow unloading to proceed outside the business hours of the Customs office; any expenses which this entails may he charged to the person concerned.

Goods damaged, destroyed or lost

21. Standard

Total or partial exemption, as the case may be, from payment of import duties and

taxes shall be granted in respect of goods damaged, destroyed or irrecoverably lost by accident or force majeure during the accomplishment of the Customs formalities prior to the lodgement of the Goods declaration provided that the facts are duly established to the satisfaction of the Customs authorities.

Note

At the request of the person concerned remnants of goods covered by this Standard 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) rendered commercially valueless under Customs control, without expense to the Revenue; or

(d) with the consent of the Customs authorities, abandoned free of all expenses to the Revenue.

Responsibility for the payment of import duties and taxes

22. Standard

National legislation shall specify the person or persons responsible for the payment of any import duties and taxes in respect of goods introduced into the Customs territory which have not been produced to the Customs in compliance with the conditions and formalities to be fulfilled prior to the lodgement of the Goods declaration.

Information concerning customs formalities prior to the lodgement of the Goods declaration

23. Standard

The Customs authorities shall ensure that all relevant information regarding Customs formalities prior to the lodgement of the Goods declaration is readily available to any person interested.

Introduction

It is important that, on arrival, goods may be permitted to be unloaded from the means of transport as soon as possible. In recognition of this fact Customs administrations have introduced arrangements under which the discharge of cargo may commence as soon as possible after arrival with a minimum of formalities subject to the Revenue being safeguarded.

For a variety of reasons some time may elapse between the arrival of the goods and the lodgement of the relevant Goods declaration. In these circumstances Customs authorities require the goods to be kept under Customs control and for this purpose they are usually placed in a specified area where they are stored pending lodgement of the Goods declaration. Such areas are termed temporary stores and may consist of buildings or may be enclosed or unenclosed spaces.

The provisions of this Annex do not apply to the storage of goods in Customs warehouses or in free zones.

Definitions

For the purposes of this Annex:

(a) the term "temporary storage of goods" means the storing of goods under Customs control in premises and enclosed or unenclosed spaces specified by the Customs (hereinafter called temporary stores) pending lodgement of the Goods declaration;

(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 "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;

(d) the term "Customs control" means 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.

Principles

1. Standard

The temporary storage of goods 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 in respect of goods placed in temporary store.

Scope

3. Standard

The Customs authorities shall authorize the establishment of temporary stores when ever they deem it necessary to mcet the requirements of trade and industry.

Notes

1. In accordance with the provisions of n.ltiollal legislation, temporary stores may be Inallaged by the Customs authorities, by other authorities or by natural or legal persons.

2. Temporary stores may be open to all importers and other persons entitled to dispose of goods being imported, or use of them may be restricted to specified persons.

4. Standard

Temporary storage shall be allowed in respect of all kinds of goods irrespective of quantity, country of origin or country whence arrived. However, goods which constitute a hazard, which are likely to affect other goods or which require special installations shall be admitted only into temporary stores specially designed to receive them.

5. Standard

The only document to be required when goods are placed in temporary store shall be that used to describe the goods when they are produced to the Customs.

Management of temporary stores

6. Standard

The requirements as regards the construction, layout and management of temporary stores and the arrangements for the storage of goods, for stock-keeping and accounting and for Customs control shall be laid down by the Customs authorities.

Notes

1. For the purposes of control the Customs may, in particular:

— keep, or require to be kept, accounts of goods placed in the temporary store (by using either special registers or the relevant documentation):

— keep the temporary store under permanent or intermittent supervision;

— require that the temporary store be double-locked (secured by the lock of the person concerned and by Customs lock);

— take stock of the goods in the temporary store from time to time.

2. Goods are usually required to be stored in locked premises. However, bulky or heavy goods and low-duty goods which constitute little Revenue risk are frequently stored in unenclosed spaces under Customs supervision.

7. Standard

National legislation shall specify the person or persons held responsible for the payment of any import duties and taxes chargeable on goods placed in a temporary store which are not accounted for to the satisfaction of the Customs authorities.

8. Standard

When security is required from the authority or person managing a temporary store, the Customs authorities shall accept a general security.

9. Recommended Practice

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

10. Recommended Practice

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

Authorized operations

11. Standard

Any person entitled to dispose of goods in temporary stores shall, for the purposes of preparing the Goods declaration, be allowed to:

(a) inspect them;

(b) weigh them;

(c) take samples, against payment of the import duties and taxes where appropriate.

12. Standard

Goods in temporary store shall be allowed to undergo normal operations necessary for their preservation in their unaltered state.

Note

The normal operations necessary for the preservation of the goods in their unaltered state may include cleaning, beating, removal of dust, sorting and repair or change of faulty packings.

13. Recommended Practice

Goods in temporary store should be allowed under such conditions as may be laid down by the Customs authorities, to undergo normal operations necessary to facilitate their removal from store and their further transport.

Note

These operations may include sorting piling, weighing, marking, labelling. They may also involve the consolidation of different consignments of goods intended for further transport under a single transport document and/or a single Customs document (groupage).

Duration of temporary storms

14. Standard

Where national legislation lays down a time limit for temporary storage, the time allowed shall be sufficient to enable the importer to complete the necessary formalities to place the goods under a Customs procedure.

Note

The time limit laid down may vary according to the mode of transport used, and in the case of goods imported by sea may well be of considerable duration.

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.

Deterioration, damage, loss, destruction or abandonment of goods

16. Standard

Goods deteriorated, spoiled or damaged by accident or force majeure before leaving the temporary store shall be allowed to be cleared as if they had been imported in their deteriorated, spoiled or damaged state.

17. Standard

Goods in temporary store 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 and scrap imported in that state.

18. Standard

At the request of the person entitled to dispose of them, goods in temporary store 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 temporary store

19. Standard

Any person having the right to dispose of the goods shall be entitled to remove them from temporary store subject to compliance with the conditions and formalities in each case.

Note

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

Goods not removed from temporary store

20. Standard

National legislation shall specify the procedure to be followed when goods are not removed from temporary store within the period laid down.

21. Recommended Practice

When goods not removed from temporary store 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 specific period.

Information concerning temporary storage

22. Standard

The Customs authorities shall ensure that all relevant information regarding the temporary storage of goods is readily available to any person Interested.

Introduction

Goods which are imported outright for use or consumption within the Customs territory must be declared for home use.

They may be declared for home use either directly on importation or after another Customs procedure such as warehousing, temporary admission or Customs transit.

The main obligations to be fulfilled by the declarant to obtain the clearance of goods for home use are the lodgement of a Goods declaration with supporting documents (import licence, certificates of origin, etc.) and the payment of any import duties and taxes chargeable. Under certain conditions the payment of import duties and taxes may be deferred. Where appropriate, security may be required by the Customs to guarantee payment of the import duties and taxes.

The measures taken by the Customs in connexion with clearance are: checking of the Goods declaration and accompanying documents, examination of the goods, assessment and collection of import duties and taxes and release of the goods. Depending upon national administrative practice, these operations may be carried out in a different order from that shown above. The Customs may also be responsible for obtaining the data required for trade statistics and for the enforcement of other statutory or regulatory provisions relating to the control of imported goods. Other competent authorities may also carry out certain controls (veterinary, health phytopathological, etc.) on goods declared for home use.

The provisions of this Annex apply to the various formalities and measures (Customs formalities) involved in the clearance of goods for home use, whatever their mode of importation.

The Annex does not apply to the clearance for home use of goods imported by post or carried in travellers' baggage.

Definitions

For the purposes of this Annex:

(a) 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;

(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 "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;

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

(e) the term "checking of the Goods declaration" means the action taken by the Customs to satisfy themselves that the Goods declaration is properly made out, that the supporting documents required are attached and that they fulfil the conditions laid down as to their authenticity and validity;

(f) the term "examination of goods" means the physical inspection of goods by the Customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the Goods declaration;

(g) the term "assessment of import duties and taxes" means the determination of the amount of import duties and taxes payable;

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

(ij) 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;

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

Principles

1. Standard

Clearance 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 the clearance of goods for home use.

Notes

1. National legislation may include prohibitions and restrictions in respect of the importation of certain categories of goods.

2. The obligations to be fulfilled to effect the clearance of goods for home use include the lodgement of a Goods declaration, the production of supporting documents and the payment of any import duties and taxes chargeable.

Competent Customs offices

3. Standard

The Customs authorities shall designate the Customs offices at which goods may be cleared for home use. In determining the competence of these offices and their hours of business the factors to be taken into account shall include the particular requirements of trade and industry.

Notes

1. The Customs authorities may allow goods to be cleared for home use at inland Customs offices.

2. The competence of certain Customs offices may be restricted in terms of the mode of transport used or to specified categories of goods or to goods consigned to a specified region (e.g. the frontier zone or an industrial zone).

3. The Customs authorities may require that certain categories of goods (e.g., diamonds, antiques, works of art) be cleared for home use at Customs offices designated for that purpose.

4. Recommended Practice

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

The declarant

(a) Persons entitled to act as declarant

5. Standard

National legislation shall specify the conditions under which a person is entitled to act as declarant.

Note

The declarant need not be the owner of the goods; he may be, for example, the carrier, the forwarding agent, the consignee or an agent approved by the Customs.

6. Recommended Practice

Any person having the right to dispose of the goods should be entitled to act as declarant.

Note

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

(b) Responsibilities of the declarant

7. Standard

The declarant shall be held responsible to the Customs authorities for the accuracy of the particulars given in the Goods declaration and payment of the import duties and taxes.

(c) Rights of the declarant

8. Standard

Before lodging the Goods declaration the declarant shall be authorized, under such conditions as may be laid down by the Customs authorities:

(a) to inspect the goods and

(b) to draw samples.

9. Recommended Practice

The Customs authorities should not require a separate Goods declaration for home use in respect of samples allowed to be drawn under Customs supervision, provided that such samples are included in the Goods declaration for home use concerning the relevant consignment and that this declaration is lodged within the prescribed time limit.

10. Recommended Practice

In cases of special difficulty, and if so requested by the declarant, the Customs authorities should provide any necessary information available to them to assist him in completing the Goods declaration for home use.

The Goods declaration for home use

(a) Goods declaration form and contents

11. Standard

Forms for the Goods declaration for home use shall conform to the official model laid down by the competent authorities.

The competent authorities shall require the Goods declaration to provide only such particulars as are deemed necessary for the assessment and collection of import duties and taxes, the compilation of statistics and the application of the other laws and regulations which the Customs are responsible for enforcing.

Notes

1. The Customs authorities generally require:

(a) particulars relating to persons

— name and address of declarant

— name and address of importer

— name and address of consignor

(b) particulars relating to transport

— mode of transport

— identification of means of transport

(c) particulars relating to the goods

— country whence consigned and country of origin

— description of the packages (number, nature, marks and numbers, weight)

— tariff description of the goods

(d) particulars for the assessment of import duties and taxes (for each description of goods)

— tariff heading

— rates of import duties and taxes

— gross weight, net weight or other quantity

— dutiable value

(e) other particulars

— statistical item number applicable to each description of goods

— area whence the goods were consigned or reference to applicable legal provisions (where preferential treatment is claimed)

— reference to documents submitted in support of the Goods declaration

(f) place, date and signature of the declarant.

2. When they are considering revision of present forms or preparation of new forms for Goods declarations for home use, Contracting Parties may use the lay-out key in Appendix I to this Annex, having regard to the Notes in Appendix 11.

12. Recommended Practice

Where, for reasons deemed valid by the Customs authorities, the declarant does not have all the information required to make the Goods declaration for home use, he should be allowed to lodge a provisional or incomplete declaration provided that it contains the particulars deemed necessary by the Customs and that he undertakes to complete it within a specified period.

If the Customs authorities accept a provisional or incomplete declaration, the tariff treatment to be accorded to the goods should not be different from that which would have been accorded had a complete and correct declaration been lodged in the first instance.

Note

Where release is granted before all the necessary particulars have been supplied, the declarant may be required to furnish security for the payment of any sums that may become chargeable.

(b) Number of copies to be submitted

13. Recommended Practice

The Customs authorities should reduce, so far as possible, the number of copies of the Goods declaration for home use required to be submitted by the declarant.

14. Recommended Practice

Where several copies of the Goods declaration for home use are required, it should be made possible for the declarant to complete all of them in one run.

(c) Documents to be submitted in support of the Goods declaration

15. Standard

In support of the Goods declaration the Customs authorities shall require only those documents considered necessary by them in order to permit control of the operation and ensure that all requirements relating to the application of relevant restrictions or other regulations have been complied with.

Note

The Customs authorities frequently require production of the following documents in support of the Goods declaration for home use: import licence, documentary evidence of origin, health or phytopathological certificate, commercial invoice, transport documents.

16. Recommended Practice

Where certain supporting documents cannot be lodged with the Goods declaration and the declarant gives reasons deemed valid by the Customs authorities, the latter should authorize him to produce those documents within a specified period.

Note

Where release is granted before the missing documents are produced, the declarant may be required to furnish security for the payment of any sums that may become chargeable.

17. Recommended Practice

Where the documents produced in support of a Goods declaration are made out in a language that is not a language of the country of importation, the Customs authorities should not require, as a matter of course, a translation of the particulars given in those documents.

(d) Amendment of the Goods declaration

18. Standard

The Customs authorities shall permit the declarant to amend a Goods declaration already lodged, provided that when his request is received they have commenced neither the checking of the declaration nor the examination of the goods.

19. Recommended Practice

A request to amend a Goods declaration, submitted by the declarant after either the checking of the declaration or the examination of the goods has commenced, should be accepted by the Customs authorities if the reasons given by the declarant are deemed valid.

Note

Amendment of the Goods declaration for home use does not prevent the Customs authorities from taking any necessary action if an offence has been discovered during the checking of the declaration or the examination of the goods.

(e) Withdrawal of the Goods declaration

20. Recommended Practice

The declarant should be authorized to withdraw a Goods declaration for home use and request the application of another Customs procedure, provided that his request is made to the Customs authorities before the goods have been released and his reasons are deemed valid.

Note

Withdrawal of the Goods declaration for home use does not prevent the Customs authorities from taking any necessary action if an offence has been discovered during the checking of the declaration or the examination of the goods.

Lodgement of the Goods declaration

(a) Choice of the office of clearance

21. Standard

The Goods declaration for home use shall be lodged at the competent Customs office where the goods are presented.

Note

If standing authority has been given for the release of goods before presentation of a Goods declaration, the Customs authorities may require the Goods declaration to be lodged at a specified Customs office.

(b) Time allowed for lodgement of the declaration

22. Standard

Where national legislation lays down a time limit for lodgement of the Goods declaration for home use at a competent Customs office, the time allowed shall enable the declarant to assemble the particulars needed for making the declaration and to obtain the supporting documents required.

Notes

1. National legislation may provide that the time limits for lodgement of the Goods declaration shall run, for example, from the time when the goods are unloaded, from the time when they are presented at the Customs office or from the time when they are released.

2. When the Goods declaration has not been lodged on expiry of the time limit, the Customs authorities may take such action as may be deemed necessary, in particular to protect the interests of the Revenue.

23. Recommended Practice

At the request of the declarant, and for reasons deemed valid by the Customs authorities, the latter should extend a time limit prescribed for lodging the Goods declaration.

24. Recommended Practice

The declarant should be authorized to lodge a Goods declaration for home use at a competent Customs office before the goods arrive at that office.

Note

Authority may also be given for lodgement of the declaration before the goods arrive in the Customs territory.

(c) Periodic lodgement of declarations

25. Recommended Practice

Where goods are imported frequently by the same person, the Customs authorities should allow a single Goods declaration to cover all importations by that person in a given period.

Notes

1. The Customs authorities may make this facility subject to the condition that the importer keeps proper commercial records (e.g., by means of computers) and that the necessary control measures can be taken.

2. If the Customs authorities grant this facility, they may require the declarant to produce, at each importation, a commercial or official document (commercial invoice waybill, despatch note, etc.) giving the main particulars of the consignment concerned.

(d) Lodgement of the Goods declaration outside the business hours of the Customs office

26. Standard

The Goods declaration shall be lodged during the business hours of the competent Customs office.

27. 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 the Goods declaration to be lodged outside the business hours of the competent Customs office; any expenses which this entails may be charged to the declarant.

Acceptance of the Goods declaration

28. Standard

A Goods declaration shall be taken to be accepted when the Customs office at which it was lodged has ascertained that it contains all the necessary particulars and is accompanied by all the documents required.

29. Standard

Where the Customs authorities cannot accept a Goods declaration for home use lodged at a Customs office, they shall state the reasons to the declarant.

Note

A Goods declaration may be refused, for example, when the Customs office does not have the necessary competence or when the immediate production of missing documents is deemed essential.

Checking of the Goods declaration

30. Standard

The checking of the Goods declaration shall be effected as soon as possible after the declaration has been accepted.

31. Standard

For the purpose of checking the Goods declaration the Customs authorities shall take only such action as they deem essential to ensure compliance with the laws and regulations which the Customs are responsible for enforcing.

Note

As a general rule, the Customs:

— satisfy themselves that the tariff heading shown corresponds to the description of the goods and that the rates of import duties and taxes indicated are those in force;

— check that the particulars in the Goods declaration tally with those in the documents produced, in particular as regards identification of the packages and the quantity and value of the goods declared;

— check the authenticity and validity of the documents produced in support of the declaration.

Examination of the goods

(a) Time required for examination of goods

32. Standard

Where the Customs authorities decide that goods declared for home use shall be examined this examination shall take place as soon as possible after the Goods declaration has been accepted.

33. Recommended Practice

Priority should be given to the examination of live animals, perishable goods and other urgent consignments.

34. Recommended Practice

If the goods must also be inspected by other competent authorities (for the purpose of applying veterinary, health, phytopathological, etc., controls) the Customs should where practicable, perform their examination at the same time.

Note

The Customs authorities may require that goods to be examined by other competent authorities be declared at Customs offices designated for that purpose.

(b) Examination of goods outside the business hours of the Customs office

35. Standard

At the request of the declarant, and for reasons deemed valid by the Customs authorities, the latter shall, so far as possible allow goods declared for home use to be examined outside the business hours of the Customs office; the expenses entailed by such examination may be charged to the declarant.

Note

Examination outside the business hours of the Customs office may be arranged for e.g. perishable goods, live animals and other urgent consignments.

(c) Examination of goods at a place other than the Customs office

36. Standard

At the request of the declarant, and for reasons deemed valid by the Customs authorities, the latter shall, so far as possible, allow goods declared for home use to be examined at a place other than the Customs office where the Goods declaration was lodged; the expenses entailed by such examination may be charged to the declarant.

Notes

1. Goods may be examined, according to the circumstances, at the premises of the person concerned, on premises with appropriate equipment, at any place within the Customs surveillance zone or at a Customs office other than that at which the Goods declaration was lodged.

2. The cases in which arrangements may be made for examination at a place other than the Customs office where the Goods declaration was lodged include:

— goods which cannot readily be examined until unloaded at destination (for example: wheat, oil or ores imported by ship or barge; bulk consignments of parts in containers, furniture and household effects imported on transfer of residence);

— goods which cannot be examined without appropriate equipment (such as a dark room or a cold chamber);

— goods which cannot usefully be required to be produced at a Customs office (for example, products obtained from the working of border lands or quarries near the frontier, imported by the shortest route).

(d) Presence of the declarant at examination of goods

37. Standard

The declarant shall have the right to attend or to be represented at the examination of the goods. If the Customs authorities deem it useful, they may require him to be present or to be represented at the examination of the goods in order that he may give the Customs any assistance necessary to facilitate the examination.

Notes

1. The declarant may be required to group the packages, open them, sort the goods by description and tally them.

2. If goods declared for home use are dangerous, delicate or fragile, the declarant may be required to provide experts to assist the Customs.

3. The declarant may also be required to furnish the Customs with the technical specifications of imported goods.

(e) Extent of examination of goods

38. Standard

When examining goods, the Customs authorities shall take only such action as they deem essential to ensure compliance with the laws and regulations which the Customs are responsible for enforcing.

Notes

1. The examination of goods may be either summary or detailed. In a summary examination the Customs may carry out some though not necessarily all, of the following checks—counting the packages, noting their marks and numbers and ascertaining the description of the goods. Detailed examination involves thorough inspection of the goods to determine as accurately as possible their composition, quantity, tariff heading, value and, where necessary, origin.

2. Detailed examination of the goods is warranted, in particular, where the Customs authorities are not satisfied about the accuracy of particulars furnished in the declaration or in the supporting documents.

3. Goods liable to high import duties and/or taxes may be regularly subjected to detailed examination.

39. Recommended Practice

The Customs authorities should in as many cases as possible be content with a summary examination of goods declared for home use.

Note

Summary examination may be considered sufficient, for example, where goods of the same description are imported frequently by a person known by the Customs to be reliable where the accuracy of the particulars given in the declaration can be checked against the supporting documents or against other evidence, or where the import duties and taxes involved are low.

40. Recommended Practice

Where the Customs authorities carry out a detailed examination of goods shown in a declaration relating to a consignment consisting of many packages and covered by a packing list or other similar document, such examination should normally be undertaken on a random basis.

Note

The Customs authorities may decide having regard to the staff available, that consignments of goods declared for home use will be subjected to detailed examination by a selective technique.

(f) Sampling by the Customs

41.Standard

Samples shall be taken only where deemed necessary by the Customs authorities to establish the description and/or value of goods declared for home use or to ensure the application of other provisions of national legislation. Any samples drawn shall be as small as possible.

Errors in the declaration

42. Standard

If the Customs authorities find that errors in the Goods declaration or in the assessment of the import duties and taxes will cause or have caused the collection of an amount of import duties and taxes greater than that legally chargeable they shall repay or remit the amount overcharged, or shall inform the declarant so that he may amend the declaration or lodge a claim for repayment or remission, as the case may be.

43. Standard

If the Customs authorities find that errors in the Goods declaration entail liability to additional import duties and taxes. the production of additional supporting documents or the application of additional laws or regulations, and there is no evidence of illegal intent, they shall inform the declarant without delay. Where they are satisfied that the errors were inadvertent and that there has not been gross negligence on the part of the declarant they shall allow him to amend his declaration and accomplish the necessary additional formalities without imposing a penalty.

44. Standard

National legislation shall provide that where errors found in the Goods declaration or in the assessment of the import duties and taxes entail either the collection of additional import duties and taxes in an amount regarded as negligible, or the refund of such an amount, the Customs shall not collect or refund that amount.

Assessment of import duties and taxes

(a) Factors to be taken into consideration

45. Standard

National legislation shall specify the factors on which the assessment of import duties and taxes is based and the conditions under which these factors are determined.

Notes

1. The factors on which the assessment of import duties and taxes is based are generally the following:

— tariff classification;

— value or quantity, according to whether the import duties and taxes applicable are ad valorem or specific;

— country of origin or country whence consigned, where liability depends upon these factors.

2. The rules for determining tariff classification, dutiable value or quantity, and origin may be set out in explanatory notes drawn up by the competent authorities.

(b) Rates of import duties and taxes applicable

46. Standard

The rates of import duties and taxes chargeable on goods taken into home use shall be set out in official tariffs which shall be given adequate publicity.

47. Standard

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

Note

The point in time taken into consideration for determining the rates chargeable may be, for example, the time when the goods arrive, the time when the Goods declaration is lodged, the time when the declaration is accepted by the Customs, the time when the Import duties and taxes are paid, or the time when the goods are released.

Payment of import duties and taxes

(a) Methods of payment accepted

48. Standard

National legislation shall specify the methods that may be used to pay the import duties and taxes chargeable.

49. Recommended Practice

The Customs authorities should permit payment other than in cash.

Notes

1. Authorized methods of payment other than cash may include bank or postal cheques, payments or transfers

2. If cheques drawn on a foreign bank are accepted it may be required that the bank must have an office in the country of importation.

(b) Date and place of payment

50. Standard

The Customs authorities shall determine the date when payment of the amount of import duties and taxes chargeable is due and the place where payment must be made.

Notes

1. Import duties and taxes are normally paid at the Customs office where the Goods declaration was lodged. Payment may also be made through another agency or office designated by the Customs authorities.

2. Import duties and taxes are generally required to be paid at the time when the Goods declaration is lodged or accepted or before the goods are released. In certain circumstances, payment may be deferred.

(c) Deferred payment of import duties and taxes

51. Recommended Practice

Persons who regularly clear goods for home use should be authorized to defer payment of import duties and taxes without interest charges.

Notes

1. A person given the benefit of this facility may be required to furnish security in an amount determined by the Customs authorities.

2. Any person wishing to defer payment may be required to submit an application in writing to the Customs.

52. Recommended Practice

If security is required for deferred payment, persons who regularly clear goods for home use at different Customs offices in the Customs territory should be authorized to provide a general security.

53. Recommended Practice

The amount of the security to be provided for deferred payment should not exceed the amount of the import duties and taxes potentially chargeable in respect of the goods imported during the period for which the payment of import duties and taxes is deferred.

Note

The Customs authorities may determine the amount of the security on the basis of the amount of the import duties and taxes paid during a previous period of the same duration. In the event of changes in, for example the rates applicable or the volume of the importations, the amount of the security may be adjusted accordingly.

54. Standard

Any person required to provide security for deferred payment shall be allowed to choose whatever form of security prescribed by national legislation is most convenient to him.

55. Recommended Practice

The period for which payment of import duties and taxes can be deferred should be at least fourteen days following the date when payment of the amount of import duties and taxes chargeable is otherwise due.

Notes

1. Different periods may be fixed for each type of tax.

2. The Customs authorities may agree that the import duties and taxes in respect of imports during a given period shall be payable on a fixed date.

(d) Proof of payment

56. Standard

When the import duties and taxes have been paid a receipt constituting proof of payment shall be issued to the payer.

Note

The receipt may be given on the declarant's copy of the declaration.

(e) Period of limitation for the collection of import duties and taxes.

57. Standard

National legislation shall specify the period within which the Customs authorities may take legal action to collect import duties and taxes not paid when due.

(f) Interest on arrears

58. Standard

National legislation shall determine the rate of interest chargeable on amounts of import duties and taxes that have not been paid when due and the conditions of application of such interest.

Release of goods

59. Standard

Goods declared for home use shall be released as soon as the Customs authorities have examined them, or decided not to examine them, provided that no offence has been found and that any import duties and taxes chargeable have been paid or that appropriate action has been taken to ensure their collection.

60. Recommended Practice

If the Customs authorities are satisfied that the declarant will subsequently accomplish all the formalities in respect of clearance for home use they should release the goods, provided that the declarant produces a commercial or official document giving the main particulars of the consignment concerned and acceptable to the Customs.

Notes

1. The Customs authorities may make it a condition for release that the supporting documents deemed essential have been produced and that the controls provided for in national legislation (veterinary, health, phytopathological, etc., controls) have been carried out by the competent authorities.

2. The declarant may be required to furnish security to ensure compliance with his undertakings to the Customs.

61. Recommended Practice

When the goods cannot be examined promptly, for instance when experts have to be called in or when the goods must be analysed in specialized laboratories, and examination is possible on the basis of samples or detailed technical documentation, the Customs authorities should not wait for the examination to be completed before they release the goods.

Note

The Customs authorities may grant release on condition that security is furnished to ensure collection of any additional import duties and taxes that might become chargeable.

62. Recommended Practice

Where an offence has been discovered during the checking of the Goods declaration or the accompanying documents or during the examination of the goods, the Customs authorities should not wait for the offense to be regularized before they release the goods, provided that the declarant furnishes security to ensure collection of the additional import duties and taxes and of the penalties to which he is liable and that the goods are not liable to confiscation.

Destruction or abandonment of goods

63. Recommended Practice

On condition that no offence has been discovered during the checking of the declaration or the examination of the goods, the declarant or the person interested should not be required to pay the import duties and taxes or should be entitled to repayment thereof:

— where at his request goods that have been declared for home use but have not been released 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;

— where goods that have been declared for home use are destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss Occurs before the goods are released and 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

Where an offence has been discovered, the Customs authorities may allow this facility subject to payment of the penalties laid down in national legislation.

64. Recommended Practice

Where the Customs authorities sell goods which have not been declared within the time allowed or could not be released although no offence has been discovered, the proceeds of the sale, after deduction of the import duties and taxes and all other charges and expenses incurred, should 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.

Note

This procedure may be followed, in particular, where a Goods declaration has been accepted but the declarant has been unable to pay the import duties and taxes and has not requested that the goods be assigned to another Customs procedure.

Information concerning clearance for home use

65. Standard

The Customs authorities shall ensure that all relevant information concerning the clearance for home use procedure is readily available to any person interested.

Appendix II

Notes

1. The size of the lay-out key is the international ISO size A4 (210 X 297 mm, o.27 X 11.69 inches). The form should be provided with a 10 mm top margin and a 20 mm left-hand 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 Economic Commission for Europe (ECE) lay-out key, as illustrated in Appendix 1. 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 standardization comprises only questions of size and lay-out; guiding words included in the lay-out key are intended only to indicate the nature of the information which should appear in a given place. Accordingly 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 lay-out key.

4. In addition it is open to administrations to omit from their forms items in the lay-out key which they do not require. The spaces which thus become vacant may be used for official purposes.

Introduction

Most countries experience the need to relieve from import duties and taxes certain goods cleared for home use, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes. This relief may be provided for in the Customs tariff or may be set out in separate legislation or regulations.

Relief may be granted on philanthropic or humanitarian grounds, or may be based on considerations of equity. It may be intended to encourage the development of education, science and culture or to foster harmonious international relations, or be introduced simply for administrative convenience, to avoid expenditure that would be out of proportion to the amounts collected. Occasionally, economic considerations may also have to be taken into account when granting relief.

The relief referred to here is outright inasmuch as the goods are taken into home use and are not placed under a Customs procedure affording only conditional relief from Import duties and taxes.

However, though the relief is outright, there are usually certain conditions to be met and the facility may, for a time at least, be Subject to constraints: use for approved Purposes, prohibition on sale, etc.

The relief may apply to both import duties and import taxes or, in certain cases, to Customs duties only.

This Annex does not contain an exhaustive list of the various reliefs granted by all countries. It does not cover, inter alia goods reimported in the same state, goods consumed on board ships, aircraft and international trains or goods contained in travellers' baggage. Nor does it cover tariff preferences, whether granted unilaterally or under bilateral or multilateral agreements.

Definitions

For the purposes of this Annex:

(a) the term "relief from import duties and taxes" means the clearance of goods for home use free of import duties and taxes irrespective of their normal tariff classification or normal liability provided that they are imported in specified circumstances and for specified purposes;

(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 service rendered;

(d) the term "Customs duties" means the duties laid down in the Customs tariff, to which goods are liable on entering the Customs territory;

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

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

Principles

1. Standard

Relief from import duties and taxes in respect of goods declared for home use shall be governed by the provisions of this Annex.

2. Standard

National legislation shall specify the circumstances and enumerate the cases in which relief from import duties and taxes is granted and shall lay down the requirements which must be met to qualify for such relief.

3. Standard

Relief from import duties and taxes shall be authorized not only for goods imported directly from abroad but also for goods which are under another Customs procedure.

4. Recommended Practice

Except where an international instrument provides for reciprocity, relief from import duties and taxes should be granted without regard to the country of origin of the goods or the country whence they arrived.

Formalities

(a) Prior authority

5. Standard

National legislation shall specify the cases in which prior authority is required for relief from import duties and taxes and shall designate the authorities empowered to grant such authority.

6. Recommended Practice

The cases in which prior authority is required for relief from import duties and taxes should be as few as possible.

(b) Declaration

7. Standard

National legislation shall specify the conditions under which goods qualifying for relief from import duties and taxes shall be produced at the competent Customs office and a Goods declaration shall be lodged.

8. Recommended Practice

When a Goods declaration is required, the form used should be that normally used for the Goods declaration for home use.

(c) Security

9. Standard

The form in which security, if any, is to be provided for the purposes of relief from import duties and taxes shall be laid down in national legislation or determined by the Customs authorities in accordance with national legislation.

10. Recommended Practice

Where security is required to ensure compliance with any conditions laid down in respect of relief from import duties and taxes, the Customs authorities should be satisfied with a written undertaking alone.

11. Recommended Practice

Where, in special cases, security is required in the form of a deposit or a surety must be provided, the amount should be as small as possible and should not exceed the amount of the import duties and taxes that would have been involved if no relief had been granted.

12. Standard

Where security has been furnished, it shall be discharged as soon as possible after the Customs are satisfied that the conditions under which relief from import duties and taxes has been granted have been duly fulfilled during any period laid down.

Scope

I. Cases covered by international instruments

13. Recommended Practice

Relief from import duties and taxes or from Customs duties only, as appropriate, should be granted for goods specified in the following international instruments and under the conditions laid down therein:

(a) goods referred to in the Annexes to the UNESCO Agreement on the importation of educational, scientific and cultural materials (New York, 22 November 1950) and to the Protocol thereto (Nairobi, 26 November 1976) as well as in the UNESCO Agreement for facilitating the international circulation of visual and auditory materials of an educational scientific and cultural character (Beirut, 1948);

(b) equipment or material referred to in Recommended Practices 4.39 and 4.41 of Annex 9 (7th Edition) to the Convention on International Civil Aviation (Chicago, 7 December 1944);

(c) commercial samples of negligible value and advertising material referred to in the International Convention to facilitate the importation of commercial samples and advertising material (Geneva, 7 November 195Z);

(d) tourist publicity documents and material referred to in 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);

(e) products referred to in Articles 6 and 7 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); and

(f) goods imported under diplomatic or consular privileges as referred to in the Vienna Conventions on Diplomatic Relations (18 April 1961) and Consular Relations (24 April 1963).

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

II. Samples of no commercial value

14. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of samples of no commercial value (samples of negligible value within the meaning of the International Convention to facilitate the importation of commercial samples and advertising material Geneva, 7 November 1952).

15. Recommended Practice

The following should be regarded as samples of no commercial value:

(a) raw materials and products of such dimensions that they are useless except for purposes of demonstration;

(b) articles of non-precious materials affixed to cards or put up as samples in the manner usual in the trade, provided that there is not more than one of each size or kind;

(c) raw materials and products, and articles of such materials or products, rendered useless, except for purposes of demonstration, by slashing, perforation indelible marking or by any other effective method;

(d) products which cannot be put as samples of 110 commercial value in accordance with paragraphs (a) to (c) above and Which consist of:

(1) non-consumable goods of an individual value not exceeding US$5, and provided there is not more than one sample of each kind or quality;

(2) consumable goods of an individual value not exceeding US$5, even if the) consist wholly or partly of samples of the same kind or quality provided the quantity and the manner which they are put up preclude their being used otherwise than as samples.

III. Human therapeutic substances, blood-grouping and tissue-typing reagents

16. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of the following substances, where they are consigned to institutions or laboratories approved by the competent authorities:

(a) therapeutic substances of human origin: human blood and its derivatives (whole blood, dried plasma, albumin, gammaglobulin, fibrinogen); bodily organs;

(b) blood-grouping reagents of human, animal, plant or other origin; and

(c) tissue-typing reagents of human, animal, plant or other origin.

IV. Removable articles imported on transfer of residence

17. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of removable articles belonging to a natural person or to members of his household imported on transfer of their residence to the country of importation.

18. Recommended Practice

For the purposes of Standard 17 the expression " removable articles " should be taken to include, in particular:

(a) furniture and furnishings;

(b) household appliances and audio-visual equipment;

(c) personal effects;

(d) means of transport for private use e.g.: motor vehicles and trailers therefor, cycles, motor-cycles, caravans, pleasure boats and light aircraft;

(e) household provisions normally kept in stock:

(f) collector's pieces;

(g) household pets and saddle horses;

(h) equipment necessary for the calling, trade or profession of the persons transferring their residence, other than industrial commercial or agricultural plant or equipment.

Note

In some countries, relief from Customs duties and from economic prohibitions or restrictions is granted in respect of industrial, commercial or agricultural plant or equipment imported by natural persons in connexion with the transfer of their undertaking to the country of importation.

19. Recommended Practice

The relief provided for in Standard 17 should not be made subject to conditions more restrictive than the following:

(a) that the articles are appropriate, in kind number and value to the circumstances of the case;

(b) that in the case of persons returning to the country of importation, there has been an appropriate period of residence abroad. This period should not be fixed at more than one year;

(c) that except for household provisions, the removable articles have been owned or possessed, and used, abroad by the importer or the members of his household for a reasonable period. This period should not be fixed at more than six months except in the case of articles liable to large amounts of import duties and taxes, for which it should not exceed one year;

(d) that except for household provisions, the removable articles granted relief will continue to be owned or possessed, and used, by the importer or the members of his household for a reasonable period after importation. This period should not be fixed at more than six months except in the case of articles liable to large amounts of import duties and taxes, for which it should not exceed one year;

(e) that the removable articles be imported within an appropriate period starting from the date on which the importer establishes residence in the country of importation. This period should not be less than six months;

(f) that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;

(g) that the importer submits a list (inventory) of all the articles being imported.

V. Furniture and household articles for furnishing secondary residences

20. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of furniture and household articles imported for the purpose of furnishing a secondary residence by a person whose normal residence is in another country, under the conditions laid down by national legislation.

Note

Relief is normally made subject to the following conditions:

(a) the furniture and household articles must:

(1) have been used before by the person concerned for a reasonable period;

(2) be imported to furnish the secondary residence and be for the personal use of a private person and the members of his family living with him during their stay in the secondary residence;

(3) be appropriate, in kind and quantity, to the normal furnishing of the secondary residence in question;

(4) be retained in the possession of the person concerned for a reasonable period;

(b) relief may be granted on one occasion only for one and the same secondary residence; and

(c) the secondary residence must be owned by the person concerned or have been rented by him for a reasonable period.

VI. Trousseaux and wedding presents

21. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of trousseaux and wedding presents for a person resident abroad who transfers residence to the country of importation on, or with a view to, marriage to a person already residing in that country.

22. Standard

Trousseaux and wedding presents shall be taken to include:

(a) household linen and clothing, whether or not new, for the personal use of the person concerned or for use in his household;

(b) any articles customarily given ml the occasion of a wedding.

23. Recommended Practice

The relief provided for in Standard 21 should not be made subject to conditions more restrictive than the following:

(a) that the person concerned has lived abroad for an appropriate period. This period should not be fixed at more than one year;

(b) that the goods be imported no earlier than three months before the scheduled date of the wedding and no later than six months after the wedding;

(c) that the person granted the relief will continue to own or possess the goods imported as trousseaux and wedding presents for a reasonable period after importation. As a rule, this period should not be fixed at more than one year;

(d) that the goods are intended for the personal use of the couple;

(e) that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;

(f) that a list (inventory) of all the goods being imported be submitted, together with any supporting documents required by the Customs authorities.

VII. Personal effects and educational articles for persons attending educational establishments

24. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of the personal effects and educational articles used by persons normally resident abroad who are duly enrolled as full-time pupils or students in an educational establishment in the country of importation.

25. Recommended Practice

The relief provided for in Standard 24 should not be made subject to conditions more restrictive than the following:

(a) that the goods be for the personal use of the person concerned;

(b) that a list (inventory) of the goods to he imported be submitted, together with an) supporting documents required by the Customs authorities.

VIII. Effects acquired by inheritance

26. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of effects inherited by a person who, at the time of the death of the deceased, has his principal residence in the country of importation provided that such effects were for the personal use of the deceased.

27. Recommended Practice

The relief provided for in Standard 26 should not be made subject to conditions more restrictive than the following:

(a) that the deceased was resident abroad at the time of death;

(b) that the effects be imported within one year of the date on which the person concerned became entitled to dispose of them;

(c) that, except in the case of household provisions, the person granted relief retain ownership or possession of the goods inherited for a reasonable period after importation As a rule, this period should not be fixed at more than one year;

(d) that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;

(e) that a list (inventory) of the goods to be imported be submitted, together with any supporting documentary proof required by the Customs authorities.

IX. Personal gifts

28. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of personal gifts (excluding alcohol, alcoholic beverages and tobacco goods) the aggregate value of which, determined on the basis of the retail prices in the country of despatch, does not exceed U5$25. Where several consignments are despatched at the same time by the same sender to the same addressee, the aggregrate value shall be taken to be the total value of all those consignments.

Note

A gift is usually considered to be personal if it:

(a) is sent to a private person by or on behalf of another private person resident abroad;

(b) is occasional; and

(c) consists only of goods for personal use by the addressee or his family, and the nature and quantity of the goods imported are such that the consignment is obviously not of a commercial nature.

X. Goods sent to charitable or philanthropic organizations

29. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of basic necessities (such as foodstuffs, medicaments, clothing and blankets) sent as gifts to an approved organization for distribution free of charge to needy persons by the organization or under its control.

XI. Awards

30. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of:

(a) decorations presented by foreign governments to persons resident in the country of importation;

(b) objets d'art, trophies, medals and similar articles presented abroad either as prizes in a competition or as a reward for acts of courage or self-sacrifice, to persons resident in the country of importation, or such articles donated by authorities or non-profit-making organizations abroad with a view to presentation for the same purposes in the country of importation to persons resident in that country, subject to the production of any supporting documents required by the Customs authorities.

XII. Materials for the construction, upkeep or ornamentation of military cemeteries; coffins funerary urns and ornamental funerary articles

31. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of:

(a) goods, imported by organizations approved by the competent authorities of the Country of importation and appropriate for the construction, upkeep or ornamentation of military cemeteries;

(b) coffins containing the bodies, and urns containing the ashes, of deceased persons, and the flowers, wreaths and other ornamental objects accompanying them;

(c) flowers, wreaths and other ornamental objects brought by persons attending a funeral or mourners coming to decorate graves in the country of importation.

XIII. Documents and miscellaneous

articles of no commercial value

32. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of consignments containing the following items when they are clearly, by their quantity or nature, of no commercial value:

(a) publications of foreign governments and publications of official international organizations;

(b) printed forms issued by foreign governments;

(c) voting papers for foreign nationals;

(d) documents sent free of charge to the public services of the country of importation;

(e) objects to be submitted as evidence or for similar purposes to the courts or other official agencies of the country of importation;

(f) printed circulars concerning signatures addressed to public services or banks in the country of importation;

(g) securities in forcing currencies, cheque books and travellers' cheques of banks established abroad;

(h) reports, Statements and notes drawn up by companies established abroad;

(ij) recorded media such as punched cards, sound recordings, magnetic tapes, microfiches, microfilms and magnetic discs, for the international exchange of information;

(k) publications of chambers of commerce of the country of importation abroad;

(l) plans, technical drawings, traced designs, specifications and other documents imported solely with a view to placing orders abroad or to participating in competitions or calls for tenders in the country of importation;

(m) documents relating to trade marks, patterns or designs and patent applications submitted to the agencies in the country of importation which deal with the protection of copyrights or the protection of industrial or commercial property;

(n) printed forms and tickets sent by transport and travel undertakings located abroad to their offices and agencies in the country of importation;

(o) printed forms and tickets, bills of lading, waybills and other commercial documents which have been processed;

(p) press photographs and stereotype mats for press photographs sent to press agencies or to publishers of newspapers or periodicals.

XIV. Religious objects

33. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of objects used for religious workship, subject to compliance with the conditions laid down in national legislation.

XV. Products imported for testing

34. Standard

Relief from import duties and taxes and from economic prohibitions or restrictions shall be granted in respect of products imported for testing, provided that the quantities imported do not exceed those strictly necessary for testing and that:

(a) they are products that will be completely used up during testing;

(b) if not so used up, they will be re-exported, destroyed or rendered commercially valueless under official control, without expense to the Revenue.

XVI. Products and materials for the protection of goods during transport

35. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of packing materials (straw, paper, fibre glass, wood shavings, etc.) and various products such as rope, paper and paperboard which have been used to stow and protect goods during transport.

XVII. Fodder and other feed for animals in the course of being transported

36. Recommended Practice

Relief from import duties and taxes and from economic prohibitions or restrictions should be granted in respect of fodder and other feed accompanying imported animals and intended for use during transport.

Information concerning relief

37. Standard

The Customs authorities shall ensure that all relevant information concerning relief from import duties and taxes is readily available to any person interested.

Introduction

Goods are often reimported into the country whence they were exported in the same state as they were before exportation. In many cases, this reimportation was foreseeable at the time of exportation, in which case the goods may have been exported with notification of intended return. However, in certain cases, goods are reimported owing to circumstances which arise after their exportation.

The national legislation of most States includes provisions enabling such reimported goods to enter free of import duties and taxes and provides for the repayment of any export duties and taxes paid on exportation. The Customs procedure which provides for such duty-free importation and repayment is that of reimportation in the same state. This procedure is granted subject to the condition that the identity of the goods can be established. Any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted at exportation, must be paid.

This Annex does not apply to the reimportation of travellers' personal effects or of means of transport for private use.

Definitions

For the purposes of this Annex:

(a) the term "reimportation in the same state" means the Customs procedure under which goods which were exported and were in free circulation or were compensating products may be taken into home use free of import duties and taxes provided that they have not undergone any manufacturing, processing or repairs abroad. Any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted at exportation, must be paid;

(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 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;

(d) 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;

(e) the term "a goods exported with notification of intended return" means goods specified by the declarant as intended for reimportation in respect of which identification measures ma) be taken by the Customs to facilitate reimportation in the same state.

Note

Goods exported with notification of intended return may be regarded as placed under a Customs procedure described as " temporary exportation";

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

(g) 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;

(h) 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;

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

Principles

1. Standard

Reimportation in the same state 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 reimportation in the same state.

Note

Reimportation in the same state is subject to identification of the goods as the exported goods to the satisfaction of the Customs authorities.

General provisions

3. Standard

Reimportation in the same state shall be allowed even if only a part of the exported goods is reimported.

4. Recommended Practice

When circumstances so justify reimportation in the same state should be allowed even if the goods are reimported by a person other than the person who exported them.

5. Standard

Reimportation in the same state shall not be refused on the grounds that the goods have been used or damaged, or have deteriorated during their stay abroad.

6. Standard

Reimportation in the same state shall not be refused on the grounds that, during their stay abroad, the goods have undergone operations necessary for their preservation or maintenance provided, however, that their value at the time of exportation has not been enhanced by such operations.

7. Standard

Reimportation in the same state shall not be limited to goods imported directly from abroad but shall also be authorized for goods which are under another Customs procedure.

8. Recommended Practice

Economic prohibitions and restrictions on importation should not be applied to goods reimported in the same state which were in free circulation when exported.

9. Recommended Practice

Reimportation in the same state should not be refused on the grounds of the country whence the goods were consigned.

10. Standard

Reimportation in the same state shall not be refused on the grounds that the goods were exported without notification of intended return.

Time limit for reimportation in the same state

11. Recommended Practice

Where time limits are fixed in national legislation beyond which reimportation in the same state will not be granted, such limits should be of sufficient duration to take account of the differing circumstances pertaining to each typo of case in which reimportation in the same state may be granted and should not be less than one year.

Repayment of export duties and taxes

12. Recommended Practice

Any export duties and taxes paid should be repaid as soon as possible after the goods have been reimported in the same state.

Competent Customs offices

13. Standard

Customs offices at which goods may be declared for home use shall also be competent to grant reimportation in the same state.

14. Standard

Provision shall be made to permit goods reimported in the same state to be declared at a Customs office other than that through which they were exported.

Goods declaration

15. Recommended Practice

Goods declaration forms used for reimportation in the same state should be harmonized with those used for clearance for home use.

Notes

1. In some countries the Goods declaration for exportation with notification of intended return may also be used for reimportation in the same state.

2. Where goods have been exported under cover of an ATA carnet in accordance with the Customs Convention on the ATA carnet for the temporary admission of goods, done at Brussels on 6 December 1961, reimportation us the same state takes place under cover of that carnet.

16. Recommended Practice

No written Goods declaration should be required for the reimportation in the same state of packings, containers, pallets and commercial road vehicles which are in use for the international transport of goods, subject to the satisfaction of the Customs authorities that they were in free circulation at the time of exportation.

Documentation to be presented in support of the declaration for reimportation in the same state

17. Standard

In support of the declaration for reimportation in the same state the Customs authorities shall require the production of only such documents as are considered necessary to ensure that the conditions laid down for the application of the procedure are fulfilled.

Note

The Customs authorities may require production of the export declaration, other export documents, invoices, contracts, etc. relating to the exported goods, and correspondence exchanged in respect of the return of the goods.

18. Recommended Practice

Where goods to be reimported in the same state were exported with notification of intended return, the Customs authorities should normally not require in support of the declaration of reimportation in the same state any document other than the Goods declaration or the identification document issued at exportation.

Notes

1. In certain countries the declaration for exportation with notification of intended return is the only document required for reimportation in the same state.

2. The identity of the goods may be established by the Customs authorities on the basis of the identification measures taken on exportation.

Goods exported with notification of intended return

(a) goods to be exported with notification of intended return

19. Recommended Practice

The Customs authorities should, at the request of the declarant, allow goods to be exported with notification of intended return, and should take any necessary steps to facilitate reimportation in the same state.

(b) customs offices competent for exportation with notification of intended return

20. Standard

Customs Office s at which goods may be exported outright shall also be competent to authorize exportation with notification of intended return.

(c) Goods declaration for exportation with notification of intended return

21. Recommended Practice

The goods declaration forms used for exporting goods with notification of intended return should be harmonized with those used for outright exportation.

Note

Exportation with notification of intended return may also be authorized under cover of an ATA carnet in lieu of a national Customs document.

(d) documentation to be presented in support of the declaration for exportation with notification of intended return

22. Standard

In support of the declaration for exportation with notification of intended return the Customs authorities shall require only those documents considered necessary by them to permit control of the operation and to ensure compliance with all requirements relating to the application of relevant restrictions or other regulations.

(e) Identification of goods exported with notification of intended return

23. Standard

When determining the nature of the identification measures to he taken with respect to goods exported with notification of intended return, the Customs authorities shall take account in particular of the nature of the goods and the revenue interests involved.

Note

For the identification of goods to be exported with notification of intended return, the Customs authorities may affix Customs marks (scalp 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.

(f) facilities granted to goods exported with notification of intended return

24. Recommended Practice

Goods exported with notification of intended return should be granted conditional relief from anti export duties and taxes applicable.

Note

The declarant may be required to provide security for recovery of the sums that would be chargeable if the goods were not reimported within any time limit specified.

25. Standard

At the request of the person concerned, the Customers authorities shall allow exportation With notification of intended return to be converted to definitive exportation, subject to compliance with the relevant conditions and formalities.

Notes

1. Any export duties and taxes not paid become chargeable.

2. Normally, any repayment of or exemption from duties and taxes which could not he obtained because the goods were exported with notification of intended return is allowed.

26. Recommended Practice

Where the same goods are to be exported with notification of intended return and reimported in the same state several times, the Customs authorities should, at the request of the declarant, allow the declaration for exportation with notification of intended return lodged on the first exportation to cover the subsequent reimportations and exportations of the goods during a specified period.

Note

The subsequent reimportations and exportations may be recorded on the Goods declaration by the Customs authorities, by stamping or by appropriate endorsement.

Information concerning reimportation in the same state

27. Standard

The Customs authorities shall ensure that all relevant information regarding reimportation in the same state is readily available to any person interested.

Introduction

The outright exportation of goods generally involves relatively simple Customs formalities. While normally a Goods declaration is required, in some cases the exporter need only produce to the Customs a commercial document containing the information required about the goods to be exported. Under certain conditions, the exporter may be authorized to lodge a single Goods declaration or a consolidated return covering all his exportations in a given period.

Apart from the collection of any export duties and taxes applicable, the purposes of Customs control are, in particular, to ensure the enforcement of national legislation concerning export prohibitions and restrictions and to check the particulars used to determine the amount of any internal duties and taxes from which repayment can be allowed or from which exemption can be granted. In addition, the Customs are normally responsible for collecting the information needed for the preparation of external trade statistics.

Goods to be exported may also be subject to certain controls by competent authorities other than the Customs, for example veterinary, phytopathological and other health controls.

This Annex deals with the various formalities and measures (Customs formalities) involved in outright exportation, irrespective of the mode of transport.

In accordance with the definition of "outright exportation", this Annex does not deal with goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes. Nor does it cover goods which are carried by post or in travellers' baggage.

Definitions

For the purposes of this Annex.

(a) the term "outright exportation" means the Customs procedure applicable to goods which, being in free circulation, leave the Customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes;

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

(c) the term "Customs territory" means a territory in which the Customs law of a State applies in full;

(d) 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;

(e) the term "a 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;

(f) the term "examination of goods" means the physical inspection of goods by the Customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the Goods declaration;

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

Principles

1. Standard

Outright exportation 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 outright exportation.

Notes

1. National legislation may include prohibitions and restrictions in respect of the exportation of certain categories of goods.

2. The obligations to be fulfilled in connexion with outright exportation include, in particular, the lodgement of a covering document and the payment of any export duties and taxes chargeable.

Competent Customs offices

3. Standard

The Customs authorities shall designate the Customs offices at which goods may be cleared for outright exportation. In determining the competence of these offices and their hours of business, the factors to be taken into account shall include the particular requirements of trade, industry and transport.

Notes

1. The competence of certain Customs offices may be restricted to exportations by certain modes of transport or to specified categories of goods or to goods coming from a specified region (e.g. the frontier zone or an industrial zone).

2. The Customs authorities may require that the outright exportation of certain categories of goods subject to special control measures (e.g. diamonds, antiques, works of art) or to controls by other competent authorities be effected at Customs offices designated for that purpose.

4. Standard

The Customs authorities shall allow goods for outright exportation to be declared at inland Customs offices.

Notes

1. Where justified by the circumstances, the Customs authorities may authorize a Customs post to be set up on the premises of a commercial undertaking.

2. Examination of the goods, where necessary, is normally carried out at the inland Customs office where the goods were declared for outright exportation.

3. The Customs authorities may require that goods declared for outright exportation at an inland Customs office be conveyed to the office of exit in Customs transit.

5. Standard

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

Clearance of goods outside the business hours of the Customs office

6. Standard

At the request of the declarant, and for reasons they deem valid, the Customs authorities shall, as far as administrative organization permits, allow goods for outright exportation to be cleared outside the business hours of the Customs office; the expenses entailed by such clearance may be charged to the declarant.

The declarant

7. Standard

National legislation shall specify the conditions under which a person is entitled to act as declarant, the extent of his responsibility and his rights.

Documentation to be submitted on outright exportation

(a) Goods declaration form and content

8. Standard

Forms for the Goods declaration for outright exportation shall conform to the official model laid down by the Customs authorities.

The Customs authorities shall require only such particulars as are deemed necessary for the assessment and collection of any export duties and taxes chargeable, any repayment of, or exemption from, internal duties and taxes, the compilation of statistics and the application of the other laws and regulations which the Customs are responsible for enforcing.

Note

The Customs authorities generally require:

(a) particulars relating to persons

— name and address of declarant;

— name and address of exporter;

— name and address of consignee.

(b) particulars relating to transport

— mode of transport;

— identification of means of transport. (c) particulars relating to the goods

— country of destination;

— description of the packages (marks and numbers, number and kind);

— description of the goods;

— gross weight;

— net weight or other quantity;

— value.

(d) particulars for the assessment of any export duties and taxes chargeable

— tariff heading;

— rates of export duties and taxes;

— amount of export duties and taxes.

(e) other particulars

— statistical item number applicable to each description of goods;

— reference to documents submitted (for example, export licence, health or other certificate).

(f) place, date and signature of the declarant.

9. Recommended Practice

When they are considering revision of present forms or preparation of new forms for the Goods declaration for outright exportation, the Customs authorities should use as far as possible the lay-out key in Appendix I in accordance with the Notes in Appendix 11.

(b) Acceptance of a commercial document in lieu of an official form

10. Recommended Practice

The Customs authorities should, as far as possible, provide that, instead of using an official form, the declaration of the goods may be made by lodging a commercial document (for example, the invoice) containing the necessary particulars relating to the goods to be exported.

Notes

1. The Customs authorities are usually satisfied with a commercial document where the goods to be exported are not liable to export duties and taxes and do not give rise to repayment of or exemption from internal duties and taxes and the Goods declaration is not used for the compilation of statistics.

2. A Recommendation on an aligned invoice lay-out key for international trade has been adopted within the Economic Commission for Europe (ECE). This lay-out key is reproduced at Appendix III.

3. The Customs authorities may accept commercial documents produced by automatic data-processing techniques.

11. Recommended Practice

The Customs authorities should, in agreement with the other authorities competent in matters of external trade, ensure that all the documents required in connexion with outright exportation can be included in a standard series of external trade documents.

Note

By using a standard series of external trade documents aligned on the lay-out key of the Economic Commission for Europe (or compatible with it) the information common to these documents can be reproduced by the one-run method on pre-printed or blank forms.

(c) Number of copies to be submitted

12. Recommended Practice

The Customs authorities should reduce, so far as possible, the number of copies of the Goods declaration or the commercial document required to be lodged by the declarant.

(d) Documents to be submitted in support of the Goods declaration or commercial document

13. Standard

In support of the Goods declaration or commercial document to be lodged by the declarant, the Customs authorities shall require only those documents considered necessary by them to permit control of the operation and to ensure compliance with all requirements relating to the application of relevant restrictions or other regulations.

Note

The Customs authorities may require, where appropriate, production of an export licence and a phytopathological or other health certificate.

(e) Periodic lodgement of Goods declaration or commercial documents

14. Standard

Where a person frequently exports goods, the Customs authorities shall allow under such conditions as may be laid down by them, a single Goods declaration, or a consolidated return setting out the necessary particulars, to cover all exportations by that person in a given period.

Notes

1. The Customs authorities may grant this facility subject to the conditions that the exporter keeps proper commercial records and that the necessary control measures can be taken.

2. The Customs authorities may require the declarant to produce, at each exportation, a copy of the transport document or some other supporting document.

3. The Customs authorities may accept consolidated returns produced by automatic data-processing techniques.

Examination of the goods

(a) Extent of the examination

15. Standard

The Customs authorities shall limit the examination of the goods to cases where they deem it essential to ensure compliance with the laws and regulations which the Customs are responsible for enforcing.

Note

The examination of the goods by the Customs authorities, when undertaken, is in general confined to counting the packages and verifying the description of the goods and the quantities exported.

(b) Examination of the goods at a place other than the Customs office

16. Standard

Where the Customs authorities undertake examination of the goods they shall, at the request of the declarant, and for reasons deemed valid, allow the examination to take place, so far as possible, at a place other than the Customs office, the expenses entailed by such examination may be charged to the declarant.

Note

The goods may be examined at the premises of the person concerned, at the time when the container or means of transport is loaded.

(c) Sampling by the Customs

17. Standard

Where samples have to be taken to ensure the application of the provisions of national legislation, any samples drawn shall be as small as possible.

Assessment and payment of export duties and taxes chargeable

18. Standard

National legislation shall specify the rules to be followed, the formalities to be accomplished and the facilities granted in connexion with the assessment and payment of export duties and taxes chargeable on outright exportation.

Exportation of the goods

(a) Permission to export

19. Standard

The exportation of the goods shall be permitted as soon as the necessary controls by the Customs and other competent authorities have been completed, provided that:

— no offence has been found;

— the export licence or any other documents required have been produced and;

— the export duties and taxes chargeable have been paid or appropriate action has been taken to ensure their collection.

Notes

1. Goods which are not exported immediately after exportation has been permitted may be placed under Customs control until they are in fact exported.

2. Countries may specify the Customs routes, that is to say, the roads, railways, waterways and any other routes (pipelines, etc.) which must be used for the exportation of goods.

20. Recommended Practice

The exportation of goods should not be delayed on the grounds that the Goods declaration is incomplete or minor irregularities have been found in documentation, provided that the interests of the Revenue, essential controls or any export prohibitions or restrictions in force are not affected.

(b) Evidence of arrival at destination

21. Standard

The Customs authorities shall not require evidence of the arrival of the goods abroad as a matter of course.

Notes

1. In general, such evidence is required only in respect of goods for which evidence of exportation is not otherwise available and which qualify for repayment of or exemption from a considerable sum of internal duties and taxes, and there is reason to fear abuse, or in respect of certain goods which are subject to special controls (for example, arms and ammunition).

2. Where such evidence is required, it may consist of a statement supplied by the consignee and certified by the Customs authorities in the country of destination.

(c) Repayment of or exemption from internal duties and taxes

22. Standard

National legislation shall specify the rules to be followed and the formalities to be accomplished in respect of any repayment of or exemption from internal duties and taxes.

23. Recommended Practice

Goods which, on being exported outright, qualify for repayment of or exemption from internal duties and taxes should benefit from such repayment or exemption as soon as possible after exportation.

Information concerning outright exportation

24. Standard

The Customs authorities shall ensure that all relevant information concerning outright exportation is readily available to any person Interested.

Appendix II

Notes

1. The size of the lay-out key 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 Ieft-hand filing margin. Line spacing should be based on multiples of 4.24 mm (1/6 inch) and width-spacing on multiples of '.54 mall (1/10 inch). The lay-out should be in conformity with the Economic Commission for Europe (ECE) lay-out key, as illustrated in Appendix 1. Minor deviations in the exact size of boxes etc., arc 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 m2 of the paper, and the use of a machine-turned background to prevent falsification.

3. The standardization comprises only questions of size and lay-out, guiding words included in the lay-out key are intended only to indicate the nature of the information which should appear in a given place. Accordingly 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 lay-out key.

4. In addition it is open to administrations to omit from their forms items in the lay-out key which they do not require. The spaces which thus become vacant may be used for official purposes.

5. Additional items required by administrations which are not provided for by the lay-out key may be allocated to the "free disposal area".

INTRODUCTION

The concept of the origin of goods enters into the implementation of many measures whose application is the responsibility of the Customs. The rules applied to determine origin employ two different basic criteria: the criterion of goods "wholly produced" in a given country, where only one country enters into consideration in attributing origin, and the criterion of "substantial transformation", where two or more countries have taken part in the production of the goods. The "wholly produced" criterion applies mainly to is natural Id products and to goods made entirely from them, so that goods containing any parts or materials imported or of undetermined origin are generally excluded from its field of application. The "substantial transformation" criterion can be expressed by a number of different methods of application.

In practice the substantial transformation criterion can be expressed:

— by a rule requiring a change of tariff heading in a specified nomenclature, with lists of exceptions, and/or

— by a list of manufacturing or processing operations which confer, or do not confer, upon the goods the origin of the country in which those operations were carried out, and/or

— by the ad valorem percentage rule, where either the percentage value of the materials utilized or the percentage of the value added reaches a specified level.

The advantages and disadvantages of these various methods of expression, from the point of view of the Customs and of the user, may be summed up as follows:

A. CHANGE OF TARIFF HEADING

The usual method of application is to lay down a general rule whereby the product obtained is considered to have undergone sufficient manufacturing or processing if it falls in a heading of a systematic goods nomenclature different from the headings applicable to each of the materials utilized.

This general rule is usually accompanied by lists of exceptions based on the systematic goods nomenclature; these specify the cases in which a change of heading is not decisive or impose further conditions.

Advantages

This method permits the precise and objective formulation of the conditions determining origin. If required to produce evidence, the manufacturer will normally have no difficulty in furnishing data establishing that the goods do in fact meet the conditions laid down.

Disadvantages

The preparation of lists of exceptions is often difficult and moreover such lists must normally be constantly updated to keep them abreast of technical developments and economic conditions. Any descriptions of manufacturing or qualifying processes must not be unduly complicated, since otherwise they might lead manufacturers to commit errors in good faith.

In addition, a prerequisite for use of the structure of a systematic goods nomenclature for determining origin is that both the country of exportation and the country of importation have adopted the same nomenclature as a basis for their respective tariffs and apply it uniformly.

B. LISTS OF MANUFACTURING OR PROCESSING OPERATIONS

This method is generally expressed by using general lists describing for each product the technical manufacturing or processing operations regarded as sufficiently important ("qualifying processes").

Advantages

The advantages are the same as those described at A above.

Disadvantages

Apart from sharing the disadvantages referred to at A above, the general lists are longer and more detailed, so their preparation is even more difficult.

C. AD VALOREM PERCENTAGE RULE

In order to determine origin by this method, regard is had to the extent of the manufacturing or processing undergone in a country, by reference to the value thereby added to the goods. When this added value equals or exceeds a specified percentage, the goods acquire origin in the country where the manufacturing or processing was carried out.

The value added may also be calculated by reference to the materials or components of foreign or undetermined origin used in manufacturing or producing the goods. The goods retain origin in a specific country only if the materials or components do not exceed a specified percentage of the value of the finished product.

In practice, therefore, this method involves comparison of the value of the materials imported or of undetermined origin with the value of the finished product.

The value of constituents imported or of undetermined origin is generally established from the import value or the purchase price. The value of the goods as exported is normally calculated using the cost of manufacture, the ex-works price or the price at exportation.

This method may be applied:

— either in combination with the two other methods, by means of the lists of exceptions referred to at A above or the general lists referred to at B. or

— by a general rule prescribing a uniform percentage, without reference to a list of individual products.

Advantages

The main advantages of this method are its precision and simplicity.

The value of constituent materials imported or of undetermined origin can be established from available commercial records or documents.

Where the value of the exported goods is based on the ex-works price or the price at exportation, as a rule both prices are readily ascertained and can be supported by commercial invoices and the commercial records of the traders concerned.

Disadvantages

Difficulties are likely to arise especially in border-line cases in which a slight difference above or below the prescribed percentage causes a product to meet, or fail to meet, the origin requirements.

Similarly the origin attributed depends largely on the fluctuating world market prices for raw materials and also on currency fluctuations. These fluctuations may at times be so marked that the application of rules of origin formulated on this basis is appreciably distorted.

Another major disadvantage is that such elements as cost of manufacture or total cost of products used, which may be taken as the basis for calculating value added, are often difficult to establish and may well have a different make-up and interpretation in the country of exportation and the country of importation. Disputes may arise as to whether certain factors, particularly overheads, are to be allocated to cost of manufacture or, for example, to selling, distribution, etc. costs.

While these various rules for determining origin all have, in one degree or another, advantages and disadvantages, it must be stressed that the absence of common rules Of origin, at both importation and exportation, not only complicates the task of Customs administrations and of the bodies empowered to issue documentary evidence of origin but also causes difficulties for those involved in international trade. This points to the desirability of moving progressively towards harmonization in this field. Even where different methods have been introduced to reflect economic conditions or negotiating factors in preferential tariff arrangements, it seems very desirable that they should exist within a common or standard framework, for ease of understanding by traders and ease of application by the Customs.

Having regard to the foregoing considerations, the Annex proposes, following the definitions of certain technical terms, those rules for the determination of origin which it is felt can be most easily applied and controlled, with least risk of misunderstanding and fraud and the least interference with commercial activities.

The provisions concerning these rules are accompanied by other provisions generally agreed to be essential for the practical application of a system of origin determination.

The Annex deals solely with the Customs aspects of rules of origin. It does not, for example, extend to measures taken to protect industrial or commercial property or to ensure respect for origin indications or other trade descriptions in force.

Definitions

For the purposes of this Annex:

(a) the term "country of origin of goods" means the country in which the goods have been produced or manufactured, according to the criteria laid down for the purposes of application of the Customs tariff, of quantitative restrictions or of any other measure related to trade;

Note

In this definition the word " country " may include a group of countries, a region or a part of a country.

(b) the term "rules of origin" means the specific provisions, developed from principles established by national legislation or international agreements ("origin criteria"), applied by a country to determine the origin of goods;

(c) the term "substantial transformation criterion" means the criterion according to which origin is determined by regarding as the country of origin the country in which the last substantial manufacturing or processing, deemed sufficient to give the commodity its essential character, has been carried out;

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

Principle

1. Standard

The rules of origin necessary for the implementation of the measures which the Customs are responsible for applying both at importation and at exportation shall be laid down in accordance with the provisions of this Annex.

Rules of origin

2. Standard

Goods produced wholly in a given country shall be taken as originating in that country. The following only shall be taken to be produced wholly in a given country:

(a) mineral products extracted from its soil, from its territorial waters or from its sea-bed;

(b) vegetable products harvested or gathered in that country;

(c) live animals born and raised in that country;

(d) products obtained from live animals in that country;

(e) products obtained from hunting or fishing conducted in that country;

(f) products obtained by maritime fishing and other products taken from the sea by a vessel of that country;

(g) products obtained aboard a factory ship of that country solely from products of the kind covered by paragraph (f) above;

(h) products extracted from marine soil or subsoil outside that country's territorial waters, provided that the country has sole rights to work that soil or subsoil;

(ij) scrap and waste from manufacturing and processing operations, and used articles, collected in that country and fit only for the recovery of raw materials;

(k) goods produced in that country solely from the products referred to in paragraphs (a) to (ij) above.

3. Standard

Where two or more countries have taken part in the production of the goods, the origin of the goods shall be determined according to the substantial transformation criterion.

Notes

1. In practice the substantial transformation criterion can be expressed:

— by a rule requiring a change of tariff heading in a specified nomenclature with lists of exceptions, and/or

— by a list of manufacturing or processing operations which confer, or do not confer, upon the goods the origin of the country in which those operations were carried out, and/or

— by the ad valorem percentage rule, where either the percentage value of the materials utilized or the percentage of the value added reaches a specified level.

2. In order to determine whether the conditions relating to substantial transformation are met, use may be made of the structure of a tariff classification system such as the Brussels Nomenclature by laying down a general rule accompanied by lists of exceptions.

Under this general rule the product obtained is considered to have undergone sufficient manufacturing or processing if it falls in a heading of the tariff classification system different from the headings applicable to each of the materials utilized.

The lists of exceptions may cite:

(a) the manufacturing or processing operations which, although they entail a change in the tariff classification heading, are not regarded as substantial or are regarded as substantial only under certain conditions;

(b) the manufacturing or processing operations which, although they do not entail a change in the tariff classification heading, are regarded as substantial under certain conditions.

The conditions referred to in (a) and (b) may relate either to a type of treatment undergone by the goods or to an "ad valorem" percentage rule.

3. The "ad valorem" percentage requirement may be expressed in the form of a general rule laying down a uniform rate, without a list of individual products.

4. Recommended Practice

In applying the substantial transformation criterion, use should be made of the Brussels Nomenclature as provided for in Note 2 to Standard 3.

5. Recommended Practice

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

— for the materials imported, the dutiable value at importation or, in the case of materials of undetermined origin, the first ascertainable price paid for them in the territory of the country in which manufacture took place, and

— for the goods produced, either the exworks price or the price at exportation, according to the provisions of national legislation.

6. Standard

Operations which do not contribute or which contribute to only a small extent to the essential characteristics or properties of the goods, and in particular operations confined to one or more of those listed below, shall not be regarded as constituting substantial manufacturing or processing:

(a) operations necessary for the preservation of goods during transportation or storage;

(b) operations to improve the packaging or the marketable quality of the goods or to prepare them for shipment, such as breaking bulk, grouping of packages, sorting and grading, repacking;

(c) simple assembly operations;

(d) mixing of goods of different origin, provided that the characteristics of the resulting product are not essentially different from the characteristics of the goods which have been mixed.

Special cases of qualification for origin

7. Standard

Accessories, spare parts and tools for use with a machine, appliance, apparatus or vehicle shall be deemed to have the same origin as the machine, appliance, apparatus or vehicle, provided that they are imported and normally sold therewith and correspond in kind and number, to the normal equipment thereof.

8. Standard

An unassembled or disassembled article which is imported in more than one consignment because it is not feasible, for transport or production reasons, to import it in a single consignment shall, if the importer so requests, be treated as one article for the purpose of determining origin.

9. Standard

For the purpose of determining origin, packings shall be deemed to have the same origin as the goods they contain unless the national legislation of the country of importation requires them to be declared separately for tariff purposes, in which case their origin shall be determined separately from that of the goods.

10. Recommended Practice

For the purpose of determining the origin of goods, where packings arc deemed to have the same origin as the goods account should ire taken, in particular where a percentage method is applied, only of packings in which the goods arc ordinarily sold by retail.

11. Standard

For the purpose of determining the origin of goods, no account shall be taken of the origin of the energy, plant, machinery and tools used in the manufacturing or processing of the goods.

Direct transport rule

12. Recommended Practice

Where provisions requiring the direct transport of goods from the country of origin are laid down, derogations therefrom should be allowed, in particular for geographical reasons (for example, in the case of landlocked countries) and in the case of goods which remain under Customs control in third countries (for example, in the case of goods displayed at fairs or exhibitions or placed in Customs warehouses).

Information concerning rules of origin

13. Standard

The competent authorities shall ensure that the rules of origin, including any changes and interpretative information, are readily available to any person interested.

14. Standard

Changes in the rules of origin or in the procedures for their application shall enter into force only after sufficient notice has been given to enable the interested persons, both in export markets and in supplying countries, to take account of the new provisions.

Introduction

The applicability of many Customs measures, in particular those relating to tariffs, depends on the origin of the goods. Certificates and other documentary evidence of origin produced at importation are intended to facilitate control of origin and thus expedite clearance operations.

Documentary evidence of origin may be provided by a simple statement shown on the commercial invoice or some other document by the manufacturer, producer, supplier, exporter or other competent person.

In some cases, however, these statements must be authenticated or supplemented by means of certification by an authority or body which is empowered for this purpose and is independent of both the exporter and the importer. In other cases provision may be made for special forms ("certificates of origin") on which the body empowered to issue them certifies the origin of the goods and which may also include a statement by the manufacturer, producer, etc.

On the other hand, there are circumstances where it may be possible to dispense with the requirement of any documentary evidence of origin.

This range of possible forms of documentary evidence of origin allows account to be taken of the various degrees of importance of origin determination, having regard to the varied of interests involved.

Precise rules are, however, necessary so that exporters and importers may know exactly what the Customs requirements are in this field and may thus take advantage of the simplification of formalities made possible in some cases. These rules also lay down the conditions of validity to be met by the various forms of documentary evidence.

Definitions

For the purposes of this Annex:

(a) the term "documentary evidence of origin" means a certificate of origin, a certified declaration of origin or a declaration of origin;

(b) the term "certificate of origin" means a specific form identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in a specific country. This certificate may also include a declaration by the manufacturer, producer, supplier, exporter or other competent person;

Note

In this definition the word "country" may include a group of countries, a region or a part of a country.

(c) the term "certified declaration of origin" means a "declaration of origin" certified by an authority or body empowered to do so;

(d) the term "declaration of origin" means an appropriate statement as to the origin of the goods made, in connexion with their exportation, by the manufacturer, producer, supplier, exporter or other competent person on the commercial invoice or any other document relating to the goods;

Note

The statement may be worded as follows:

"The country of origin of the goods described herein is... (country of origin)."

(e) the term "regional appellation certificate" means a certificate drawn up in accordance with the rules laid down by an authority or approved body, certifying that the goods described wherein qualify for a designation specific to the given region (e.g. Champagne, Port wine, Parmesan cheese);

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

Principle

1. Standard

The requirement, establishment and issue of documentary evidence relating to the origin of goods shall be governed by the provisions of this Annex.

Requirement of documentary evidence of origin

2. Standard

Documentary evidence of origin may be required only when it is necessary for the application of preferential Customs duties, of economic or trade measures adopted unilaterally or under bilateral or multilateral agreements or of measures adopted for reasons of health or public order.

3. Recommended Practice

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

(a) goods sent in small consignments addressed to private individuals or carried in travellers' baggage, provided that such importations are of a non-commercial nature and the aggregate value of the importation does not exceed an amount which shall not be less than US$100;

(b) commercial consignments the aggregate value of which does not exceed an amount which shall not be less than US$60;

(c) goods granted temporary admission;

(d) goods carried in Customs transit;

(e) goods accompanied by a regional appellation certificate as well as certain specific goods, where the conditions to be met by the supplying countries under bilateral or multilateral agreements relating to those goods are such that documentary evidence need not be required.

2. Where several consignments of the kind referred to in paragraph 1 (a) or (b) are sent at the same time, by the same means, to the same consignee, by the same consignor, the aggregate value shall be taken to be the total value of those consignments.

4. Recommended Practice

When rules relating to the requirement of documentary evidence of origin have been laid down unilaterally, they should be reviewed at least every three years to ascertain whether they are still appropriate in the light of changes in the economic and commercial conditions under which they were imposed.

5. Standard

Documentary evidence from the competent authorities of the country of origin may be required whenever the Customs authorities of the country of importation have reason to suspect fraud.

Applications and form of the various types of documentary evidence of origin

(a) Certificate of origin

Form and content

6. Recommended Practice

1. When revising present forms or preparing new forms of certificates of origin, Contracting Parties should use the model form in Appendix I to this Annex, in accordance with the Notes in Appendix 11, and having regard to the Rules in Appendix 111.

2. Contracting Parties which have aligned their forms of certificate of origin on the model form in Appendix I to this Annex should notify the Secretary General of the Council accordingly.

Languages to be used

7. Recommended Practice

Certificate of origin forms should be printed in the language(s) selected by the country of exportation and, if these languages are neither English nor French, also in English or French.

8. Recommended Practice

Where the certificate of origin is made out in a language that is not a language of the country of importation, the Customs authorities of that country should not require, as a matter of course, a translation of the particulars given in the certificate of origin.

Authorities and other bodies empowered to issue certificates of origin

9. Standard

Contracting Parties accepting this Annex shall indicate, either in their notification of accep-tance or subsequently, the authorities or bodies empowered to issue certificates of origin.

Note

Certificates of origin may be issued not only by Customs or other authorities, but also by bodies (for example, Chambers of Commerce) previously approved by the competent authorities.

10. Recommended Practice

Where goods are not imported directly from the country of origin but are forwarded through the territory of a third country, certificates of origin should be allowed to be drawn up by the authorities or bodies empowered to issue such certificates in that third country, on the basis of a certificate of origin previously issued in the country of origin of the goods.

11. Recommended Practice

Authorities or bodies empowered to issue certificates of origin should retain for not less than two years the applications for or control copies of, the certificates of origin issued by them.  

(b) Documentary evidence other than certificates of origin

12. Recommended Practice

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

(a) goods sent in small consignments addressed to private individuals or carried in travellers' baggage, provided that such importations are of a non-commercial nature and the aggregate value of the importation does not exceed an amount which shall not be less than US$500;

(b) commercial consignments the aggregate value of which does not exceed an amount which shall not be less than US$300.

2. Where several consignments of the kind referred to in paragraph 1 (a) or (b) are sent at the same time, by the same means, to the same consignee, by the same consignor, the aggregate value shall be taken to be the total value of those consignments.

Sanctions

13. Standard

Provision shall be made for sanctions against any person who prepares, or causes to be prepared, a document containing false information with a view to obtaining documentary evidence of origin.

Information concerning requirements with respect to documentary evidence of origin

14. Standard

The competent authorities shall ensure that all relevant information regarding the requirements with respect to documentary evidence of origin is readily available to any person Interested.

Appendix II

Notes

1. The size of the certificate should be 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 left-hand 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 layout should be in conformity with the ECE layout key, as illustrated in Appendix 1. Minor deviations in the exact size of boxes, etc., should be permissible if required for particular reasons in the issuing country, such as the existence of other than metric measurement systems, features of national aligned systems of documents, etc.

2. Where it is necessary to provide for applications for certificates of origin, the form of application and the form of certificate should be compatible to permit completion in one run.

3. Countries may determine standards concerning the weight per m2 of the paper, and the use of a machine-turned background to prevent falsification.

4. For the guidance of users, rules for the establishment of the certificate of origin may be printed on the back of the certificate.

5. Where requests for post facto control may be submitted under a mutual administrative assistance agreement, a space may be provided for that purpose on the back of the certificate.

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

Box No. 1: "Consignor", "producer", "supplier", etc., may be substituted for "exporter".

Box No. 2: There should be only one original certificate of origin, identified by the word "Original " adjacent to the document title. If a certificate of origin is issued in replacement of an original certificate that has been lost, the replacement certificate shall be identified by the word "Duplicate Is' adjacent to the document title. Copies of an original or of a duplicate certificate shall bear the word " copy " adjacent to the title. This box is also intended for the name (logotype, emblem, etc.) of the issuing authority and should leave space for other official purposes.

Box No. 3: The particulars provided for in this box may be replaced by as " to order " and, possibly, the country of destination.

Box No. 4: This box can be used for additional information on means of transport, route, etc. which can be inserted if so desired by, for example, the issuing authority.

Box No. 5: If an indication of "Item No." is required this can be inserted preferably, in the margin to this box, or at the beginning of each line in the box. "3 Marks and Nos. " can be separated from "Number and kind of packages" and "Description of the goods" by a vertical line. If a line is not used, these particulars should be distinguished by adequate spacing. The description of the goods can be supported by adding the number of the applicable Brussels Nomenclature heading, preferably in the right hand part of the column. Particulars of the origin criteria, if required, should be given in this box and should be separated from the other information by a vertical line.

Box No. 6: Normally gross weight should suffice for the identification of the goods.

Box No. 7: This column is left blank for any additional details that might be required, such as measurements, or for reference to other documents (e.g., commercial invoices).

Boxes No. 6 and 7: Other quantities which the exporter may state in order to facilitate identification can be entered in either box 6 or box 7, as appropriate.

Box No. 8: This area is reserved for the details of the certification by the competent body (certification legend, stamps, signatures, date and place of issue, etc.). The precise wording of texts, etc., is left to the discretion of the issuing authority, the wording used in the model form serving only as an example. This box may also be used for a signed declaration by the exporter (or the supplier or manufacturer).

Appendix III

Rules for the establishment of certificates of origin

The rules for the establishment of certificates of origin (and where applicable, of applications for such certificates) are left to the discretion of national authorities, due account being taken of the Notes set out above. However, it may be necessary to ensure compliance with, inter alia, the following provisions:

1. The forms may be completed by any process, provided that the entries are indelible and legible.

2. Neither erasures nor superimpositions should be allowed on the certificates (or applications). Any alterations should be made by striking out the erroneous material and making any additions required. Such alterations should be approved by the person who made them and certificated by the appropriate authority or body.

3. Any unused spaces should be crossed out to prevent any subsequent addition.

4. If warranted by export trade requirements, one or more copies may be drawn up in addition to the original.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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) "Padomes" 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 minētajām 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 Konvenciju 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 paredzēts šā 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 paziņotas 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 saskaņā 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 apstiprinātas kopijas ikvienai valstij, kas minētas šīs Konvencijas 11.panta 1.daļā.

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 apmērs 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 formalitātes 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 zaudējumiem 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.

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

(e) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstīta 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 inventarizāciju.

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.

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 noteikto 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 Preču 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 aprakstīta 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 nepieciešamu, 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 prasības 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 pieprasīt 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 darbības, ja ticis atklāts pārkāpums deklarācijas pārbaudes vai preču 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 ziņas 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 nepieciešamās 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, īpaši 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 pieprasījuma 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 dzīvesvietu);

— 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 preču 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 sastāv 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 jāpaziņo deklarētājam, lai tas varētu izlabot deklarāciju vai iesniegt prasību 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 viņam 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 izdarīt arī caur citu aģentūru vai punktu, ko nozīmējušas 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 lietošanai 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. Standarts

Nacionālajā likumdošanā 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 deklarētājs sniedz garantiju, lai nodrošinātu papildus importa nodevu un nodokļu maksāšanu, naudas soda maksāšanu, un ka preces nav konfiscējamas.

Preču iznīcināšana vai atstāšana

63. Rekomendētā prakse

Deklarētājam vai ieinteresētajai personai nevajadzētu pieprasīt maksāt importa nodevas un nodokļus vai arī tai vajadzētu būt tiesībām uz to atmaksāšanu ar nosacījumu, ka pārkāpums nav konstatēts deklarācijas vai preču pārbaudes laikā:

— ja pēc viņa pieprasījuma ar Muitas iestāžu lēmumu preces, kuras tikušas deklarētas vietējai lietošanai, bet nav atlaistas, tiek atstātas Valsts ieņēmumiem vai iznīcinātas vai padarītas par komerciāli bezvērtīgām Muitas kontrolei. Šāda atstāšana vai iznīcināšana nedrīkst radīt nekādus izdevumus Valsts ieņēmumiem;

— ja preces, kuras tikušas deklarētas vietējai lietošanai, ir iznīcinātas vai neatgriezeniski pazudušas nelaimes gadījumā vai nepārvaramas varas dēļ, ar noteikumu, ka šāda iznīcināšana vai pazušana notiek, pirms tās ir atlaistas, un ir pienācīgi fiksēta Muitas iestāžu pārliecībai.

Jebkuras atliekas vai atkritumi, kuri paliek pēc šādas iznīcināšanas, jāpakļauj importa nodevām un nodokļiem, kādus pielietotu atliekām un atkritumiem importētiem šādā stāvoklī, ja tiek muitots vietējai lietošanai.

Piezīme.

Ja ir konstatēts pārkāpums, Muitas iestādes var uzlikt par šo atvieglojumu naudas soda nomaksāšanu, kāds noteikts nacionālajā likumdošanā.

64. Rekomendētā prakse

Ja Muitas iestādes pārdod preces, kuras paredzētajā laikā nav deklarētas vai nevar tikt atlaistas, kaut gan pārkāpums nav konstatēts, pārdošanas ienākumi pēc importa nodevu un nodokļu un visu citu radušos maksājumu un izdevumu atrēķināšanas, ja tas ir iespējams, jānodod personai(ām), kam ir tiesības tos saņemt, vai arī noteiktu laiku jāpatur savā rīcībā.

Piezīme.

Šo procedūru var izmantot īpaši, ja Preču deklarācija ir pieņemta, bet deklarētājs nav spējīgs nomaksāt importa nodevas un nodokļus un nav pieprasījis preču nodošanu citai Muitas procedūrai.

Informācija par nomuitošanu vietējai lietošanai

65. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par nomuitošanu vietējai lietošanai būtu viegli pieejama jebkurai ieinteresētajai personai.

II papildinājums

Piezīmes

1. Plāna lielums ir starptautiskais ISO lielums A4 (210 x 297 mm, 8.27 x 11.69 collas). Forma jānodrošina ar 10 mm augšējo malu un 20 mm kreisās puses malu. Atstarpēm starp līnijām jābūt balstītām uz nedalāmām atstarpēm 4.24 mm (1/6 collas) un platumā uz nedalāmām atstarpēm 2.54 mm (1/10 collas). Plānam jāatbilst Eiropas Ekonomiskās Komisijas plānam, kā tas dots I Papildinājumā, nelielas novirzes no rāmju u.c. lieluma ir pieļaujamas, ja tas nepieciešams praktisku apsvērumu dēļ izdošanas valstī, tādu kā nemetriskās mērvienību sistēmas lietošana, dokumentu noformēšanas nacionālās iezīmes utt.

2. Valstis var noteikt standartus par svaru uz m2 papīra un mašīnraksta lietošanu, lai aizkavētu viltošanu.

3. Standartizācija ietver tikai jautājumus par lielumu un plānu; virsraksti, kas ietverti plānā, paredzēti tikai, lai norādītu informācijas raksturu, kurai jāparādās dotajā vietā. Tādējādi katra valsts var aizvietot šos nosaukumus, kā tā uzskata par vajadzīgu, ar noteikumu, ka tas neietekmē plānā norādītās informācijas raksturu.

4. Turklāt ir atļauts administrācijām izlaist plānā jautājumus, ko tās neprasa. Vietas, kas tādējādi paliek brīvas, var tikt lietotas oficiālos nolūkos.

5. Papildus jautājumi, ko pieprasa administrācijas un kas nav paredzēti plānā, var tikt izvietoti brīvas rīcības zonā.

Ievads

Lielākā daļa valstu izjūt nepieciešamību noteiktas preces, kas tiek nomuitotas vietējai lietošanai, atbrīvot no importa nodevām un nodokļiem neatkarīgi no to parastās tarifu klasifikācijas vai parastās nodevu un nodokļu piemērošanas ar noteikumu, ka tās ir importētas noteiktos apstākļos un noteiktos nolūkos. Šādus atbrīvojumus var paredzēt Muitas tarifos vai atsevišķā likumā vai noteikumos.

Atbrīvojumus var piešķirt labdarības vai humānu apsvērumu dēļ vai arī tie var būt pamatoti ar objektīviem apsvērumiem. Tie var būt paredzēti izglītības, zinātnes un kultūras attīstības veicināšanai vai harmonisku starptautisko attiecību sekmēšanai, vai vienkārši administrēšanas ērtībām, lai izvairītos no izdevumiem, kas pārsniegtu iekasētās summas. Laiku pa laikam, piešķirot atbrīvojumus, var ņemt vērā arī ekonomiskus apsvērumus.

Šeit minētā atbrīvošana ir pilnīga, jo preces tiek vestas vietējai lietošanai un netiek pakļautas Muitas procedūrai, kas atļauj tikai nosacītu atbrīvošanu no importa nodevām un nodokļiem.

Tomēr, kaut gan atbrīvošana ir pilnīga, dažreiz ir noteikti nosacījumi, kas jāievēro un atvieglojumu vismaz uz laiku var piemērot piespiedu kārtā: lietot noteiktiem nolūkiem, aizliegumam pārdot utt.

Atbrīvošanu var piemērot gan importa nodevām, gan importa nodokļiem vai noteiktos gadījumos — tikai Muitas nodevām.

Šis Pielikums nesatur izsmeļošu dažādu atbrīvojumu sarakstu, kurus piešķir visas valstis. Tas neattiecas uz inter alia precēm, kuras reimportētas tādā pašā stāvoklī, precēm, kuras patērētas uz kuģu, gaisa kuģu klājiem un starptautiskajos vilcienos, vai precēm, kuras atrodas ceļotāja bagāžā. Tas arī nesatur tarifu priekšrocības, ja tās piešķirtas vienpusēji vai saskaņā ar divpusējiem vai daudzpusējiem līgumiem.

Definīcijas

Šī Pie likuma ietvaros:

(a) termins atbrīvošana no importa nodevām un nodokļiem nozīmē preču nomuitošanu vietējai lietošanai, atbrīvojot tās no importa nodevām un nodokļiem neatkarīgi no to parastās tarifu klasifikācijas vai parastās nodevu un nodokļu piemērošanas ar noteikumu, ka preces ir importētas noteiktos apstākļos un noteiktiem nolūkiem;

(b) 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;

(c) 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;

(d) termins Muitas nodevas nozīmē nodevas, kuras noteiktas Muitas tarifos un ar kurām preces ir apliekamas, iebraucot Muitas teritorijā ;

(e) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstīta kā vispārēja, 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

To preču atbrīvošanu no importa nodevām un nodokļiem, kuras deklarētas vietējai lietošanai, regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajai likumdošanai jāparedz apstākļi un jāuzskaita gadījumi, kādos tiek piešķirti atbrīvojumi no importa nodevām un nodokļiem, un jānosaka prasības, kuras jāizpilda, lai iegūtu šādus atbrīvojumus.

3. Standarts

Atbrīvošana no importa nodevām un nodokļiem jāatļauj ne tikai precēm, kuras tiek importētas tieši no ārzemēm, bet arī precēm, kuras pakļautas citai Muitas procedūrai.

4. Rekomendētā prakse

Izņemot gadījumu, kad starptautiskais instruments paredz savstarpējas priekšrocības, atbrīvojumus no importa nodevām un nodokļiem vajadzētu piešķirt neatkarīgi no preču izcelsmes valsts vai valsts, no kurienes tās ievestas.

Formalitātes

(a) Iepriekšēja atļauja

5. Standarts

Nacionālajā likumdošanā jāparedz gadījumi, kādos tiek prasīta iepriekšēja atļauja atbrīvošanai no importa nodevām un nodokļiem, un jānozīmē iestādes, kurām ir tiesības dot šādu atļauju.

6. Rekomendētā prakse

Gadījumiem, kādos tiek prasīta iepriekšēja atļauja atbrīvošanai no importa nodevām un nodokļiem, jābūt tik maz, cik vien iespējams.

(b) Deklarācija

7. Standarts

Nacionālajai likumdošanai jāparedz apstākļi, kādos preces, kuras ieguvušas atbrīvojumu no importa nodevām un nodokļiem, jāuzrāda kompetentā Muitas punktā un jāiesniedz Preču deklarācija.

8. Rekomendētā prakse

Ja tiek pieprasīta Preču deklarācija, lietotajai formai jābūt tādai, ko parasti lieto Preču deklarācijām vietējai lietošanai.

(c) Garantija

9. Standarts

Formai, kādā jāsniedz garantija, ja tāda nepieciešama, lai atbrīvotu no importa nodevām un nodokļiem, jābūt noteiktai nacionālajā likumdošanā vai tā jānosaka Muitas iestādēm saskaņā ar nacionālo likumdošanu.

10. Rekomendētā prakse

Ja tiek pieprasīta garantija, lai nodrošinātu jebkuru nosacījumu ievērošanu, kuri attiecas uz atbrīvošanu no importa nodevām un nodokļiem, Muitas iestādēm vajadzētu apmierināties tikai ar rakstisku solījumu.

11. Rekomendētā prakse

Ja īpašos gadījumos garantija tiek prasīta depozīta veidā vai ir jāsniedz galvojums, summai jābūt pēc iespējas mazākai, un tā nedrīkst pārsniegt importa nodevu un nodokļu summu, kas tiktu iekasēta, ja nebūtu piešķirts atbrīvojums.

12. Standarts

Ja ir iesniegta garantija, tā jāizsniedz atpakaļ pēc iespējas ātrāk pēc tam, kad Muita ir pārliecinājusies, ka jebkura noteiktā termiņa laikā ir pienācīgi izpildīti nosacījumi, ar kādiem ir piešķirti atbrīvojumi no importa nodevām un nodokļiem.

Darbības sfēra

I. Gadījumi, uz kuriem attiecas starptautiskie instrumenti

13. Rekomendētā prakse

Atbrīvošanu no importa nodevām un nodokļiem vai tikai no Muitas nodevām attiecīgi jāpiešķir precēm, kuras precizētas šādos starptautiskos instrumentos un saskaņā ar tajos noteiktajiem nosacījumiem:

(a) precēm, kuras minētas UNESCO Līguma par izglītības, zinātnes un kultūras materiālu importēšanu Pielikumos (Ņujorka, 1950. gada 22. novembris) un tā Protokolā (Nairobi, 1976. gada 26. novembris), kā arī UNESCO Līgumā par izglītojoša, zinātniska un kultūras rakstura video un audio materiālu starptautiskās aprites atvieglošanu (Beiruta, 1948. gads);

(b) iekārtām vai materiāliem, kuri minēti Starptautiskās Konvencijas par starptautisko civilo aviāciju 9. Pielikuma (7. redakcija) 4.39. un 4.41. Rekomendētajās praksēs (Čikāga, 1944. gada 7.decembris);

(c) komerciāliem paraugiem ar niecīgu vērtību un reklāmas materiāliem, kuri minēti Starptautiskajā konvencijā par komerciālo paraugu un reklāmas materiālu importēšanas atvieglošanu (Ženēva, 1952. gada 7. novembris);

(d) tūristu informatīvajiem materiāliem un materiāliem, kuri minēti Konvencijas par Muitas atvieglojumiem tūrismam, kuri attiecas uz tūristu informatīvajiem dokumentiem un materiāliem Papildus Protokolā (Ņujorka, 1954. gada 4. jūnijā);

(e) produktiem, kuri minēti Muitas konvencijas par atvieglojumiem, importējot preces demonstrēšanai izstādēs, gadatirgos, sanāksmēs vai līdzīgos pasākumos, 6. un 7. pantā (Brisele, 1961. gada 8. jūnijs); un

(f) precēm, kuras tiek importētas, izmantojot diplomātiskās vai konsulārās privilēģijas, kā tas paredzēts Vīnes konvencijā par diplomātiskajām attiecībām (1961. gada 18. aprīlis) un konsulārajām attiecībām (1963. gada 24. aprīlis).

Līgumslēdzējas Puses tiek lūgtas apsvērt iespējas pievienoties iepriekš minētajiem starptautiskajiem instrumentiem.

II. Paraugi bez komerciālas vērtības

14. Standarts

Atbrīvojumus no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir paraugiem bez komerciālas vērtības (paraugi ar niecīgu vērtību kā tas minēts Starptautiskās konvencijas komerciālo paraugu un reklāmas materiālu importēšanas atvieglošanai; Ženēva, 1952. gada 7. novembris).

15. Rekomendētā prakse

Par paraugiem bez komerciālas vērtības uzskatāms sekojošais:

(a) izejvielas un tāda izmēra produkti, kādā tie nav derīgi citādiem nolūkiem kā vienīgi demonstrēšanai;

(b) preces no nedārgiem materiāliem, kuras piestiprinātas kātiem vai izliktas kā paraugi tādā veidā, kāds ir parasts tirdzniecībai, ar noteikumu, ka nav vairāk par vienu no katra veida vai lieluma;

(c) izejvielas un produkti, un preces no tādiem materiāliem vai produktiem, kuri sacērtot, sacaurumojot, neizdzēšami marķējot vai ar jebkuru citu efektīvu metodi padarīti par nederīgiem, izņemot demonstrēšanas nolūkā izdarītās darbības;

(d) produkti, kurus nevar uzskatīt par paraugiem bez komerciālas vērtības saskaņā ar (a)—(c) paragrāfiem un kuri sastāv no:

(1) nepatērējamas preces, kurām katras vienības vērtība nepārsniedz 5 USD un ar noteikumu, ka nav vairāk par vienu paraugu no katra veida vai kvalitātes;

(2) patērējamas preces, kurām katras vienības vērtība nepārsniedz 5 USD, pat ja tās sastāv pilnībā vai daļēji no viena veida vai kvalitātes paraugiem, ar noteikumu, ka daudzums un veids izslēdz to lietošanu citādi nekā paraugus.

III. Cilvēku terapeitiskās vielas, asinsgrupu un audu savienojamības noteikšanas reaģenti

16. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem un ierobežojumiem jāpiešķir šādām vielām, ja tās tiek nosūtītas kompetentu iestāžu apstiprinātām institūcijām vai laboratorijām:

(a) cilvēku izcelsmes terapeitiskām vielām: cilvēku asinīm un to atvasinājumiem (svaigām asinīm, konservētai plazmai, albumīnam, gammaglobulīnam, fibrinogēnam); ķermeņa orgāniem;

(b) cilvēku, dzīvnieku, augu vai citas izcelsmes asinsgrupas noteikšanas reaģentiem;

(c) cilvēku, dzīvnieku, augu vai citas izcelsmes audu savienojamības noteikšanas reaģentiem.

IV. Pārvietojamas preces, kuras importētas mainot dzīvesvietu

17. Standarts

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem un ierobežojumiem jāpiešķir pārvietojamām precēm, kuras pieder fiziskai personai vai viņa ģimenes locekļiem un kuras tiek importētas, mainot dzīvesvietu uz importēšanas valsti.

18. Rekomendētā prakse

Jāuzskata, ka 17. Standarta ietvaros izteiciens pārvietojamas preces, ietver:

(a) mēbeles un mājsaimniecības piederumus;

(b) mājsaimniecības iekārtas un audiovizuālās iekārtas;

(c) personiskās mantas;

(d) privātos transporta līdzekļus, piemēram: automobiļus un to treilerus, velosipēdus, mopēdus, autofurgonus, izpriecu laivas un vieglos gaisa kuģus;

(e) mājsaimniecības krājumus, ko parasti uzglabā krātuvē;

(f) kolekcijas;

(g) mājdzīvniekus un apseglotus zirgus;

(h) iekārtas, kuras nepieciešamas zvanīšanai, tirdzniecībai vai profesijai tām personām, kas maina dzīvesvietu, izņemot rūpnieciskas, komerciālas vai lauksaimniecības iekārtas.

Piezīme.

Dažās valstīs atbrīvojumi no Muitas nodevām un no ekonomiskajiem aizliegumiem un ierobežojumiem tiek piešķirti rūpnieciskām, komerciālām un lauksaimniecības iekārtām, ko importē fiziskās personas saistībā ar viņu uzņēmuma atrašanās vietas maiņu uz importēšanas valsti.

19. Rekomendētā prakse

Atbrīvojumus, kuri paredzēti 17. Standartā, nevajadzētu pakļaut vairāk ierobežojošiem nosacījumiem par sekojošiem:

(a) ka preču veids, skaits un vērtība ir atbilstoši apstākļiem noteiktajā gadījumā;

(b) ka gadījumos, kad persona atgriežas importēšanas valsī, tā bijusi ārzemēs pietiekamu laiku. Šo laiku nevajadzētu noteikt ilgāku par gadu;

(c) ka pārvietojamās preces, izņemot mājsaimniecības krājumus, ārzemēs bija īpašumā vai piederēja un tās lietoja importētājs vai viņa ģimenes locekļi saprātīgu laiku. Šo laiku nevajadzētu noteikt ilgāku par sešiem mēnešiem, izņemot par precēm, kas apliekamas ar augstām importa nodevām un nodokļiem, kurām tam nevajadzētu pārsniegt gadu;

(d) ka pārvietojamās preces, izņemot mājsaimniecības krājumus, kurām piešķirti atbrīvojumi, paliek importētāja vai viņa ģimenes locekļu īpašumā vai valdījumā un tās lieto minētās personas saprātīgu laiku pēc importēšanas. Šo laiku nevajadzētu noteikt ilgāku par sešiem mēnešiem, izņemot par precēm, kas apliekamas ar augstām importa nodevām un nodokļiem, kurām tam nevajadzētu pārsniegt gadu;

(e) ka pārvietojamās preces tiek importētas samērīgā laikā, sākot no datuma, kad importētājs sāk dzīvot importēšanas valstī. Šim laikam nevajadzētu būt mazākam par sešiem mēnešiem;

(f) ka jebkuri alkoholisko dzērienu un tabakas preču daudzumi nepārsniedz nacionālajā likumdošanā noteiktos;

(g) ka importētājs iesniedz visu preču sarakstu, kuras tiks importētas.

V. Mēbeles un mājsaimniecības preces, lai iekārtotu otro dzīvesvietu

20. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem un ierobežojumiem jāpiešķir mēbelēm un mājsaimniecības precēm, ko persona saskaņā ar nacionālajā likumdošanā noteiktajiem nosacījumiem importē, lai iekārtotu otro dzīvesvietu, ja tās parastā dzīvesvieta ir citā valstī, .

Piezīme.

Atbrīvojumus parasti pakļauj sekojošiem nosacījumiem:

(a) mēbelēm un mājsaimniecības precēm:

(1) jābūt attiecīgās personas iepriekš lietotām sapratīgu laiku;

(2) jābūt importētām, lai iekārtotu otro dzīvesvietu, un jābūt personas un tās ģimenes locekļu personiskajā lietošanā, kuri dzīvo kopā ar viņu uzturēšanās laikā otrajā dzīvesvietā;

(3) jābūt atbilstošām pēc veida un daudzuma attiecīgās otrās dzīvesvietas normālai iekārtošanai;

(4) jāpaliek attiecīgās personas īpašumā saprātīgu laiku;

(b) vienas un tās pašas otrās dzīvesvietas iekārtošanai atbrīvojumus var piešķirt tikai vienreiz; un

(c) otrajai dzīvesvietai jāpieder attiecīgajai personai vai tai jābūt viņai izīrētai uz saprātīgu laiku.

VI. Pūrs un kāzu dāvanas

21. Standarts

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem un ierobežojumiem jāpiešķir tās personas pūram un kāzu dāvanām, kas dzīvo ārzemēs, kas maina dzīvesvietu uz importēšanas valsti, precoties vai precību nolūkā ar personu, kura jau dzīvo šajā teritorijā.

22. Standarts

Jāuzskata, ka pūrs un kāzu dāvanas ietver:

(a) veļu un drēbes, jaunas vai lietotas, attiecīgās personas privātai lietošanai vai lietošanai viņa mājsaimniecībā;

(b) jebkuras prec es, kuras mēdz dāvināt kāzās.

23. Rekomendētā prakse

Atbrīvojumus, kuri paredzēti 21. Standartā, nevajadzētu pakļaut vairāk ierobežojošiem nosacījumiem par sekojošiem:

(a) ka attiecīgā persona ir dzīvojusi ārzemēs saprātīgu laiku. Šo laiku nevajadzētu noteikt ilgāku par gadu;

(b) ka preces netiek importētas agrāk kā trīs mēnešus pirms paredzētām laulībām un ne vēlāk kā sešus mēnešus pēc laulībām;

(c) ka importētais pūrs un kāzu dāvanas personai, kurai tiek piešķirti atbrīvojumi, paliks īpašumā vai piederēs saprātīgu laiku pēc importēšanas. Parasti šo laiku nevajadzētu noteikt ilgāku kā vienu gadu;

(d) ka preces paredzētas pārim personiskajai lietošanai;

(e) ka jebkuri alkoholisko dzērienu un tabakas preču daudzumi nepārsniedz nacionālajā likumdošanā noteiktos;

(f) ka importētājs iesniedz visu preču sarakstu, kuras tiks importētas, kopā ar jebkādiem papildus dokumentiem, ko pieprasa Muitas iestādes.

VII. Personiskās mantas un izglītības materiāli personām, kuras apmeklē izglītības iestādes

24. Standarts

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem un ierobežojumiem jāpiešķir personiskajām mantām un izglītības precēm, kuras lieto personas, kas parasti dzīvo ārzemēs un kas ir pienācīgi reģistrētas kā klātienes skolēni vai student i importēšanas valsts izglītības iestādē.

25. Rekomendētā prakse

Atbrīvojumus, kuri paredzēti 24. Standartā, nevajadzētu pakļaut vairāk ierobežojošiem nosacījumiem par sekojošiem:

(a) ka preces ir attiecīgās personas personiskajā lietošanā;

(b) ka importētājs iesniedz visu preču sarakstu, kuras tiks importētas kopā ar jebkādiem papildus dokumentiem, ko pieprasa Muitas iestādes.

VIII. Mantas, kas saņemtas mantojumā

26. Standarts

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem un ierobežojumiem jāpiešķir mantām, ko mantojusi persona, kas nelaiķa nāves brīdī dzīvo importēšanas valstī ar noteikumu, ka šādas mantas bija nelaiķa personiskajā lietošanā.

27. Rekomendētā prakse

Atbrīvojumus, kuri paredzēti 26. Standartā, nevajadzētu pakļaut vairāk ierobežojošiem nosacījumiem par sekojošiem:

(a) ka nelaiķis nāves brīdī atradās ārzemēs ;

(b) ka mantas tiek importētas viena gada laikā no datuma, kurā attiecīgā persona ieguva tiesības ar tām rīkoties;

(c) ka mantotās preces, izņemot mājsaimniecības krājumus, paliek personas, kurai piešķirti atbrīvojumi, īpašumā vai piederībā saprātīgu laiku pēc importēšanas. Parasti šo laiku nenosaka ilgāku par vienu gadu;

(d) ka jebkuri alkoholiskie dzērieni un tabakas preces nepārsniedz daudzumus, kuri noteikti nacionālajā likumdošanā;

(e) ka tiek iesniegts preču saraksts, kuras tiks importētas, kopā ar jebkuriem papildus dokumentāriem pierādījumiem, kurus pieprasa Muitas iestādes.

IX. Personiskās dāvanas

28. Standarts

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir personiskajām dāvanām (izņemot alkoholu, alkoholiskos dzērienus un tabakas preces), kuru kopējā vērtība, kas noteikta, pamatojoties uz mazumtirdzniecības cenām nosūtīšanas valstī, nepārsniedz 25 USD. Ja viens nosūtītājs sūta vairākus sūtījumus uz vienu un to pašu adresi vienā laikā, par kopējo vērtību jāuzskata visu šo sūtījumu kopējā vērtība.

Piezīme.

Dāvanas parasti uzskata par personiskām, ja:

(a) tās tiek nosūtītas privātpersonai no citas privātpersonas, kas dzīvo ārzemēs, vai tās vārdā;

(b) tās ir gadījuma rakstura;

(c) tās sastāv tikai no adresāta vai viņa ģimenes personiskās lietošanas precēm, un importēto preču raksturs un daudzums it tāds, ka sūtījums acīm redzami nav komerciāla rakstura.

X. Preces, kuras tiek sūtītas labdarības vai filantropiskām organizācijām

29. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir pirmās nepieciešamības precēm (tādām kā pārtika, medikamenti, drēbes un segas), kuras tiek sūtītas kā dāvanas reģistrētai organizācijai, lai organizācija vai tās kontrolē tās tiktu izplatītas bez maksas personām, kam tās ir vajadzīgas.

XI. Balvas

30. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir:

(a) Goda zīmēm, ko piešķir ārvalstu valdības personām, kuras dzīvo importēšanas valstī;

(b) mākslas priekšmetiem, trofejām, medaļām un līdzīgiem priekšmetiem, kuri piešķirti ārzemēs vai nu kā sacensību balvas, vai kā atlīdzība par drosmi vai pašuzupurēšanos personām, kas dzīvo importēšanas valstī, vai šādas preces, ja tās ziedojušas varas iestādes vai bezpeļņas organizācijas ārvalstīs lai tā s lietotu tādiem pašiem nolūkiem importēšanas valstī personām, kas tajā dzīvo, pakļaujot viņu jebkuru papildus dokumentu uzrādīšanai, kurus pieprasa Muitas iestādes.

XII. Materiāli militāro kapsētu būvēšanai, uzturēšanai vai izrotāšanai; zārki, apbedīšanas urnas un izrotāti apbedīšanas piederumi

31. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir:

(a) precēm, kuras importējušas importēšanas valsts kompetentu varas iestāžu apstiprinātas organizācijas un kuras lietojamas militāro kapsētu būvēšanai, uzturēšanai vai izrotāšanai;

(b) zārkiem, kuros atrodas ķermeņi, un urnām, kurās atrodas mirušu personu pelni, un puķēm, vainagiem un citiem rotājumiem;

(c) puķēm, vainagiem un citiem rotājumiem, ko ved personas, kuras apmeklē bēres, vai sērojoši piederīgie, kuri ierodas, lai dekorētu kapus importēšanas valstī.

XIII. Dokumenti un dažādas preces bez komerciālas vērtības

32. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir sūtījumiem, kuri sastāv no sekojošiem priekšmetiem, pēc kuru rakstura un daudzuma ir skaidri redzams, ka tiem nav komerciālas vērtības:

(a) ārvalstu valdību publikācijām un oficiālo starptautisko organizāciju publikācijām;

(b) ārvalstu valdību izdotām drukātām formām;

(c) balsošanas dokumentiem ārvalstu pilsoņiem;

(d) dokumentiem, kuri tiek sūtīti par brīvu importēšanas valsts dienestiem;

(e) priekšmetiem, kuri jāiesniedz kā pierādījumi vai līdzīgiem nolūkiem importēšanas valsts tiesām vai citām oficiālajām aģentūrām;

(f) drukātiem prospektiem ar rakstiem, kuri adresēti importēšanas valsts dienestiem vai bankām;

(g) garantijām ārzemju valūtā, čeku grāmatiņām un ārvalstīs izveidoto banku ceļojumu čekiem;

(h) protokoliem, ziņojumiem un piezīmēm, ko sastādījušas ārvalstīs dibinātās kompānijas;

(ij) ierakstītiem medijiem, tādiem kā štancētās kārtis, skaņu ieraksti, magnētiskās lentes, mikrofilmu fragmenti, mikrofilmas un magnētiskie diski starptautiskajai informācijas apmaiņai;

(k) importēšanas valsts tirdzniecības kameras publikācijām ārzemēs;

(l) plāniem, tehniskiem zīmējumiem, dizainu skicēm, specifikācijām un citiem dokumentiem, kuri importēti, lai tikai saņemtu pasūtījumus ārzemēs vai piedalītos sacensībās vai izsolēs importēšanas valstī;

(m) dokumentiem par preču zīmēm, patentiem vai dizainparaugiem un patentu iesniegumiem, kuri iesniegti importēšanas valsts aģentūrās, kas nodarbojas ar autortiesību aizsardzību vai rūpnieciskā vai komerciālā īpašuma aizsardzību;

(n) drukātām formām un biļetēm, ko sūta transporta un tūrisma uzņēmumi, kuri atrodas ārzemēs, saviem birojiem un aģentūrām importēšanas valstī;

(o) drukātām formām un biļetēm, iekraušanas rēķiniem, pavadzīmēm un citiem komerciāliem dokumentiem, kuri ir aizpildīti;

(p) preses fotogrāfijām un stereotipa matētām apdarēm preses fotogrāfijām, kuras sūta preses aģentūrām vai avīžu vai periodisko izdevumu izdevējiem.

XIV. Reliģiskie priekšmeti

33. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir priekšmetiem, kuri tiek lietoti reliģiskiem rituāliem, pakļaujot tos nacionālajā likumdošanā noteikto nosacījumu izpildei.

XV. Produkti, kuri ievesti testēšanai

34. Standarts

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir produktiem, kuri ievesti testēšanai, ar noteikumu, ka importētie daudzumi nepārsniedz tos, kas patiešām nepieciešami testēšanai un ka:

(a) tie ir produkti, kuri pilnībā tiks izlietoti testēšanas laikā;

(b) ja netiks izlietoti, tie tiks reeksportēti, iznīcināti vai padarīti par komerciāli bezvērtīgiem oficiālajā kontrolē bez zaudējumiem Valsts ieņēmumos.

XVI. Produkti un materiāli preču aizsargāšanai transportēšanas laikā

35. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir iepakošanas materiāliem (salmiem, papīram, stikla šķiedrai, koka skaidām utt.) un dažādiem produktiem, tādiem kā virve, papīrs un papīra pamatnes, kuras tiek lietotas, lai sakrautu un aizsargātu preces transportēšanas laikā.

XVII. Lopbarība un cita barība dzīvniekiem transportēšanas laikā

36. Rekomendētā prakse

Atbrīvojumi no importa nodevām un nodokļiem un no ekonomiskajiem aizliegumiem vai ierobežojumiem jāpiešķir lopbarībai un citai barībai, kuru transportē kopā ar importētajiem dzīvniekiem un kura paredzēta lietošanai transportēšanas laikā.

Informācija attiecībā uz atbrīvošanu

37. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par atbrīvošanu no importa nodevām un nodokļiem būtu viegli pieejama jebkurai ieinteresētajai personai.

Ievads

Preces bieži tiek reimportētas valstī, no kurienes tās tika eksportētas, tādā pašā stāvoklī, kādā tās bija pirms eksportēšanas. Daudzos gadījumos šī reimportēšana ir paredzēta jau eksportēšanas laikā, tad preces var tikt eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu. Tomēr noteiktos gadījumos preces tiek reimportētas sakarā ar apstākļiem, kuri radušies pēc eksportēšanas.

Lielākās daļas Valstu nacionālās likumdošanas satur noteikumus, kuri dod iespēju šādi reimportētas preces ievest brīvas no importa nodevām un nodokļiem un paredz jebkuru eksporta nodevu un nodokļu atmaksāšanu, kuri nomaksāti eksportējot. Muitas procedūra, kas paredz šādu beznodokļu importēšanu un atmaksāšanu, ir reimportēšana tādā pašā stāvoklī. Šo atvieglojumu piešķir ar nosacījumu, ka var noteikt preču identitāti. Jānomaksā jebkuras summas, kuras iekasējamas kā atmaksa vai atbrīvojums, vai nosacīts atbrīvojums no nodevām un nodokļiem vai kā jebkādas subsīdijas vai citas summas, kuras piešķirtas eksportējot.

Šis Pielikums neattiecas uz ceļotāju personisko mantu vai privātās lietošanas transporta līdzekļu reimportēšanu.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins reimportēšana tādā pašā stāvoklī nozīmē Muitas procedūru, saskaņā ar kuru preces, kuras tika eksportētas un bija brīvā apritē vai bija kompensējošie produkti, var tikt ņemtas vietējai lietošanai ar atbrīvojumu no importa nodevām un nodokļiem un ar noteikumu, ka tās nav bijušas pakļautas nekādai pārstrādei, apstrādei vai remontēšanai ārvalstīs. Jānomaksā jebkuras summas, kuras iekasējamas atmaksāšanas vai atbrīvošanas vai nosacītas atbrīvošanas rezultātā no nodevām un nodokļiem vai jebkurām subsīdijām vai citām summām, kas piešķirtas eksportējot;

(b) termins muitošana vietējai lietošanai nozīmē Muitas procedūru, kura paredz, ka preces var palikt Muitas teritorijā pastāvīgi. Šī procedūra nozīmē jebkuru iekasējamo importa nodevu un nodokļu nomaksāšanu un visu nepieciešamo Muitas formalitāšu nokārtošanu;

(c) 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;

(d) termins eksporta nodevas un nodokļi nozīmē Muitas nodevas un visas citas nodevas, nodokļus vai citus maksājumus, kurus iekasē, eksportējot vai saistībā ar preču eksportu, bet neieskaitot maksājumus un izmaksas, kuru apmērs ir ierobežots līdz aptuvenam sniegto pakalpojumu izmaksu apjomam;

(e) termins preces, kas tiek eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu nozīmē preces, kuras deklarētājs atzīmē kā paredzētas reimportēšanai, ar kurām Muita var veikt identifikācijas pasākumus, lai atvieglotu reimportēšanu tādā pašā stāvoklī;

Piezīme.

Preces, kas tiek eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu, var tikt uzskatītas par pakļautām Muitas procedūrai, kas tiek saukta par pagaidu eksportēšanu;

(f) termins preces brīvā apgrozījumā nozīmē preces, ar kurām var rīkoties bez Muitas ierobežojumiem;

(g) termins kompensējošie produkti nozīmē produktus, kas iegūti preču, kuras ievestas uz laiku iekšzemes apstrādei, ražošanas, apstrādes vai remonta laikā vai šo procesu rezultātā;

(h) termins Preču deklarācija nozīmē paziņojumu, kas veikts Muitas noteiktā formā, ar kuru ieinteresētā persona norāda noteikto Muitas procedūru, kas pielietojama precēm, un sniedz ziņas, kuras Muita pieprasa deklarēt, lai veiktu šo procedūru;

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

Principi

1. Standarts

Reimportēšanu tādā pašā stāvoklī regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kuri jāizpilda, un formalitātes, kuras jāveic, reimportēšanai tādā pašā stāvoklī.

Piezīme.

Reimportēšana tādā pašā stāvoklī ir pakļauta preču identifikācijai, nodrošinot Muitas iestāžu pārliecību par to, kādas tās tika eksportētas.

Vispārīgie noteikumi

3. Standarts

Reimportēšana tādā pašā stāvoklī jāatļauj pat tad, ja tiek reimportēta tikai daļa no eksportētajām precēm.

4. Rekomendētā prakse

Ja to attaisno apstākļi, reimportēšanu tādā pašā stāvoklī vajadzētu atļaut pat tad, ja preces reimportē cita persona, nevis tā, kas eksportēja preces.

5. Standarts

Reimportēšanu tādā pašā stāvoklī nedrīkst noraidīt, pamatojot ar to, ka preces ir tikušas lietotas vai bojātas, vai nolietotas to atrašanās laikā ārvalstīs.

6. Standarts

Reimportēšanu tādā pašā stāvoklī nedrīkst noraidīt, pamatojot ar to, ka atrašanās laikā ārvalstīs ar precēm ir veiktas darbības to aizsardzībai vai uzturēšanai, tomēr ar noteikumu, ka eksportēšanas brīdī to vērtība nav cēlusies šādu darbību rezultātā.

7. Standarts

Reimportēšanu tādā pašā stāvoklī nedrīkst aprobežot ar precēm, kuras importētas tieši no ārzemēm, bet jāatļauj arī precēm, kuras pakļautas citām Muitas procedūrām.

8. Rekomendētā prakse

Precēm, kas reimportētas tādā pašā stāvoklī, kādā tās bija, kad tās bija brīvā apgrozījumā eksportējot, nevajadzētu pielietot importa ekonomiskos aizliegumus un ierobežojumus.

9. Rekomendētā prakse

Reimportēšanu tādā pašā stāvoklī nevajadzētu noraidīt, atsaucoties uz valsti, no kurienes preces tika nosūtītas.

10. Standarts

Reimportēšanu tādā pašā stāvoklī nedrīkst noraidīt, pamatojot ar to, ka preces tika eksportētas bez paziņojuma par paredzēto atgriešanu.

Laika ierobežojums reimportēšanai tādā pašā stāvoklī

11. Rekomendētā prakse

Ja nacionālajā likumdošanā tiek noteikts laika limits, pēc kura vairs netiks atļauta reimportēšana tādā pašā stāvoklī, šādam limitam vajadzētu būt pietiekamam, lai varētu ievērot atšķirīgos attiecīgā gadījuma apstākļus, kurā var tikt atļauta reimportēšana tādā pašā stāvoklī, un tam nevajadzētu būt īsākam par vienu gadu.

Eksporta nodevu un nodokļu atmaksāšana

12. Rekomendētā prakse

Jebkuras nomaksātās eksporta nodevas un nodokļus vajadzētu atmaksāt cik drīz vien iespējams pēc tam, kad preces tikušas reimportētas tādā pašā stāvoklī.

Kompetentie Muitas punkti

13. Standarts

Muitas punktiem, kuros var deklarēt preces vietējai lietošanai, jābūt kompetentiem arī, lai atļautu reimportēšanu tādā pašā stāvoklī.

14. Standarts

Jānosaka, ka preces, kuras reimportētas tādā pašā stāvoklī, var deklarēt citā Muitas punktā nekā tas, caur kuru tās tika eksportētas.

Preču deklarācija

15. Rekomendētā prakse

Preču deklarācijas formas, kuras tiek lietotas reimportēšanai tādā pašā stāvoklī, vajadzētu harmonizēt ar tām, kuras lieto nomuitošanai vietējai lietošanai.

Piezīmes.

1. Dažās valstīs Preču deklarācija eksportēšanai ar paziņojumu par paredzēto atpakaļ ievešanu var tikt lietota arī reimportēšanai tādā pašā stāvoklī.

2. Ja preces ir tikušas eksportētas ar ATA karneti saskaņā ar Muitas konvenciju par ATA karneti preču ievešanai uz laiku (Brisele 1961. gada 6. decembris), reimportēšana tādā pašā stāvoklī notiek ar šo karneti.

16. Rekomendētā prakse

Nevajadzētu pieprasīt rakstisku Preču deklarāciju iepakojumu, konteineru, pelešu un komerciālo automašīnu, kuras tiek lietotas starptautiskajā preču transportā, reimportēšanai tādā pašā stāvoklī, Muitas iestāžu interesēs pakļaujot to noteikumam, ka tās bija brīvā apritē eksportēšanas laikā.

Dokumentācija, kas jāiesniedz papildus deklarācijai par reimportēšanu tādā pašā stāvoklī

17. Standarts

Papildus deklarācijai par reimportēšanu tādā pašā stāvoklī Muitas iestādes var pieprasīt uzrādīt tikai tādus dokumentus, kuri tiek uzskatīti par nepieciešamiem, lai nodrošinātu, ka ir izpildīti procedūras pieteikšanai paredzētie nosacījumi.

Piezīme.

Muitas iestādes var pieprasīt uzrādīt eksporta deklarāciju, citus eksporta dokumentus, invoisus, līgumus utt. par eksportētajām precēm un korespondenci, kas nosūtīta par preču atpakaļ ievešanu.

18. Rekomendētā prakse

Ja preces, kuras jāreimportē tādā pašā stāvoklī, tika eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu, Muitas iestādēm papildus deklarācijai par reimportēšanu tādā pašā stāvoklī parasti nevajadzētu pieprasīt nekādus citus dokumentus kā tikai Preču deklarāciju vai identifikācijas dokumentu, kas izdots eksportējot.

Piezīmes.

1. Dažās valstīs deklarācija par eksportēšanu ar paziņojumu par paredzēto atpakaļ ievešanu ir vienīgais dokuments, kas tiek prasīts reimportēšanai tādā pašā stāvoklī.

2. Preču identitāti Muitas iestādes var konstatēt, pamatojoties uz identifikācijas pasākumiem, kuri tika veikti eksportējot.

Preces, kuras eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu

(a) Preces, kuras jāeksportē ar paziņojumu par paredzēto atpakaļ ievešanu

19. Rekomendētā prakse

Muitas iestādēm pēc deklarētāja lūguma vajadzētu atļaut preces eksportēt ar paziņojumu par atgriešanu un vajadzētu veikt visus nepieciešamos pasākumus, lai atvieglotu reimportēšanu tādā pašā stāvoklī.

(b) Muitas punkti, kuri ir kompetenti eksportēšanai ar paziņojumu par paredzēto atgriešanu

20. Standarts

Muitas punktiem, kuros preces var tikt eksportētas tieši, jābūt kompetentiem arī, lai atļautu eksportēšanu ar paziņojumu par paredzēto atpakaļ ievešanu.

(c) Preču deklarācija eksportēšanai ar paziņojumu par paredzēto atpakaļ ievešanu

21. Rekomendētā prakse

Preču deklarācijas formas, kuras tiek lietotas preču eksportēšanai ar paziņojumu par paredzēto atpakaļ ievešanu, vajadzētu saskaņot ar tām, kuras lieto tiešai eksportēšanai.

Piezīme.

Eksportēšanu ar paziņojumu par paredzēto atpakaļ ievešanu var atļaut arī ar ATA karneti nacionālā Muitas dokumenta vietā.

(d) Dokumentācija, kas jāiesniedz papildus deklarācijai par eksportēšanu ar paziņojumu par paredzēto atpakaļ ievešanu

22. Standarts

Papildus deklarācijai par eksportēšanu ar paziņojumu par paredzēto atpakaļ ievešanu Muitas iestādes var pieprasīt tikai tos dokumentus, kurus tās uzskata par nepieciešamiem, lai atļautu tām darbību kontroli un nodrošinātu visu prasību ievērošanu par attiecīgo ierobežojumu vai citu noteikumu pielietošanu.

(e) Preču identificēšana, kuras eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu

23. Standarts

Ja nosaka identifikācijas pasākumu raksturu, kuri veicami ar precēm, kas eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu, Muitas iestādēm īpaši jāņem vērā preču raksturs un ar to saistītās ieņēmumu intereses.

Piezīme.

Lai identificētu preces, kuras jāeksportē ar paziņojumu par paredzēto atpakaļ ievešanu, Muitas iestādes var piestiprināt Muitas zīmes (zīmogus, spiedogus, caurumojumus, utt.) vai paļauties uz zīmēm, numuriem vai citiem norādījumiem, kas piestiprināti precēm, vai uz preču aprakstu, samazinātiem plāniem vai fotogrāfijām vai ņemt paraugus.

(f) Atvieglojumi, kuri tiek piešķirti precēm, kas tiek eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu

24. Rekomendētā prakse

Precēm, kas tiek eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu, jāpiešķir nosacīti atbrīvojumi no jebkādām pielietojamām eksporta nodevām un nodokļiem.

Piezīme.

Deklarētājam var pieprasīt sniegt garantiju par summu atmaksāšanu, kuras būtu iekasējamas, ja preces netiktu reimportētas jebkādā noteiktajā laika ierobežojumā.

25. Standarts

Pēc ieinteresētās personas lūguma Muitas iestādēm jāatļauj eksportēšanu ar paziņojumu par paredzēto atpakaļ ievešanu pārveidot par tiešo eksportēšanu ar noteikumu, ka tiek ievēroti būtiskie nosacījumi un fomalitātes.

Piezīmes.

1. Jebkuras nesamaksātās eksporta nodevas un nodokļi jāsamaksā.

2. Parasti tiek atļauta jebkura nodevu un nodokļu atmaksāšana vai atbrīvošana no nodevām un nodokļiem, kurus nevarēja iekasēt, jo preces tika eksportētas ar paziņojumu par paredzēto atpakaļ ievešanu.

26. Rekomendētā prakse

Ja tās pašas preces jāeksportē ar paziņojumu par paredzēto atpakaļ ievešanu un jāreimportē tādā pašā stāvoklī vairākas reizes, Muitas iestādēm vajadzētu pēc deklarētāja lūguma atļaut deklarāciju par eksportēšanu ar paredzēto atpakaļ ievešanu, kas tika iesniegta pirmajā eksportēšanā, noteiktu laiku izmantot turpmākajā preču reimportēšanā un eksportēšanā.

Piezīme.

Turpmāko reimportēšanu un eksportēšanu Muitas iestādes var fiksēt ar zīmogu vai atbilstošu indosamentu.

Informācija par reimportēšanu tādā pašā stāvoklī

27. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par reimportēšanu tādā pašā stāvoklī būtu viegli pieejama jebkurai ieinteresētajai personai.

Ievads

Preču tiešā eksportēšana parasti ietver relatīvi vienkāršas Muitas formalitātes. Kaut arī parasti tiek prasīta Preču deklarācija, dažos gadījumos eksportētājam nepieciešams uzrādīt tikai Muitai komerciālo dokumentu, kas satur pieprasīto informāciju par precēm, kuras tiek eksportētas. Saskaņā ar dažiem nosacījumiem eksportētājam var būt atļauts iesniegt vienu Preču deklarāciju vai apvienotu ziņojumu par visām eksportēšanām dotajā laika periodā.

Neatkarīgi no jebkuru pielietojamo eksporta nodevu un nodokļu iekasēšanas, Muitas kontroles uzdevums ir nodrošināt nacionālās likumdošanas par eksporta aizliegumiem un ierobežojumiem ievērošanu un pārbaudīt ziņas, kas izmantotas, lai noteiktu jebkuru iekšējo nodevu un nodokļu apmēru, kurus var atļaut atmaksāt vai no kuriem var atbrīvot. Turklāt Muita parasti ir atbildīga par informācijas savākšanu, kas nepieciešama ārējās tirdzniecības statistikas sagatavošanā.

Eksportējamās preces var būt pakļautas arī noteiktām citu kompetentu iestāžu, ne tikai Muitas, kontrolēm, piemēram, veterinārajai, fitopatoloģiskai un citām veselības kontrolēm.

Šis Pielikums attiecas uz dažādām formalitātēm un pasākumiem (Muitas formalitātēm), kas saistītas ar tiešo eksportēšanu, neatkarīgi no transporta veida.

Saskaņā ar tiešās eksportēšanas definīciju šis Pielikums neattiecas uz precēm, kuras eksportētas saskaņā ar atmaksāšanas procedūru vai ievešanas apstrādei procedūru, vai ar importa nodevu un nodokļu atmaksāšanu.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins tiešā eksportēšana nozīmē Muitas procedūru, kas pielietojama precēm, kuras, būdamas brīvā apgrozījumā, atstāj Muitas teritoriju un ir paredzētas pastāvīgai palikšanai ārpus tās, izņemot preces, kuras tiek eksportētas saskaņā ar atmaksāšanas procedūru vai ievešanas apstrādei procedūru, v a i ar importa nodevu un nodokļu atmaksāšanu;

(b) termins preces brīvā apgrozījumā nozīmē preces, ar kurām var rīkoties bez Muitas ierobežojumiem;

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

(d) termins eksporta nodevas un nodokļi nozīmē Muitas nodevas un visas citas nodevas, nodokļus vai citus maksājumus, kurus iekasē, eksportējot vai saistībā ar preču eksportu, bet, neieskaitot maksājumus un izmaksas, kuru apmērs ir ierobežots līdz aptuvenam sniegto pakalpojumu izmaksu apjomam;

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

(f) termins preču pārbaude nozīmē fizisku preču inspicēšanu, ko veic Muita, lai pārliecinātos, ka preču raksturs, izcelsme, stāvoklis, daudzums un vērtība atbilst ziņām, kas sniegtas Preču deklarācijā;

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

Principi

1. Standarts

Tiešo eksportēšanu regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kuri jāizpilda, un Muitas formalitātes, kuras jāveic, tiešajai eksportēšanai.

Piezīmes.

1. Nacionālajā likumdošanā var ietvert aizliegumus un ierobežojumus par noteiktu preču kategoriju eksportu.

2. Pienākumi, kuri jāveic tiešajā eksportēšanā, ietver pavaddokumenta iesniegšanu un jebkuru iekasējamo eksporta nodevu un nodokļu nomaksāšanu.

Kompetentie Muitas punkti

3. Standarts

Muitas iestādēm jānozīmē Muitas punkti, kuros preces var nomuitot tiešajai eksportēšanai. Nosakot šo punktu kompetenci un to darba laiku, faktoriem, kuri tiek ņemti vērā, jāaptver tirdzniecības, rūpniecības un transporta īpašās prasības.

Piezīmes.

1. Noteiktu Muitas punktu kompetence var būt aprobežota līdz noteiktu transporta veidu vai noteiktu preču kategoriju, vai preču eksportēšanai, kuras ienāk no specifiskiem reģioniem (piem., pierobežas zonas vai rūpnieciskās zonas).

2. Muitas iestādes var pieprasīt, lai noteiktu kategoriju preču tiešo eksportēšanu, kuras pakļautas speciālajiem kontroles pasākumiem (piem., dimanti, antīkas lietas, mākslas darbi) vai citu kompetentu iestāžu kontrolēm, veiktu Muitas punktos, kas nozīmēti šim nolūkam.

4. Standarts

Muitas iestādēm jāatļauj preces tiešajai eksportēšanai deklarēt iekšējos Muitas punktos.

Piezīmes.

1. Ja to pieļauj apstākļi, Muitas iestādes var atļaut izveidot Muitas posteni komerciālā uzņēmuma telpās.

2. Ja nepieciešama preču pārbaude, tā parasti tiek veikta iekšējā Muitas punktā, kurā preces tika deklarētas tiešajai eksportēšanai.

3. Muitas iestādes var pieprasīt, lai preces, kuras tika deklarētas tiešajai eksportēšanai iekšējā Muitas punktā, tiktu pārvestas uz izbraukšanas punktu ar Muitas konvoju.

5. Standarts

Ja Muitas punkti ir izvietoti pie vienas robežas, attiecīgo divu valstu Muitas iestādēm pēc iespējas jāsaskaņo šo punktu darba laiki un kompetence.

Preču nomuitošana ārpus Muitas punkta darba laika

6. Standarts

Pēc deklarētāja lūguma un tādu iemeslu dēļ, ko Muitas iestādes uzskata par pamatotiem, Muitas iestādēm, cik vien to pieļauj administratīvā organizācija, jāatļauj nomuitot preces tiešajai eksportēšanai ārpus Muitas punkta darba laika; izdevumi, kuri rodas no šādas nomuitošanas, var tikt iekasēti no deklarētāja.

Deklarētājs

7. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kādos personai ir tiesības darboties kā deklarētājam, viņa atbildības apjoms un viņa tiesības.

Dokumentācija, kas jāiesniedz tiešajai eksportēšanai

(a) Preču deklarācijas forma un saturs

8. Standarts

Preču deklarācijas tiešajai eksportēšanai formām jāatbilst oficiālajam paraugam, ko noteikušas Muitas iestādes.

Muitas iestādēm jāpieprasa tikai tās ziņas, kuras tiek uzskatītas par nepieciešamām jebkuru iekasējamo eksporta nodevu un nodokļu novērtēšanai un iekasēšanai, jebkurai iekšējo nodokļu un nodevu atmaksāšanai vai atbrīvošanai no tiem, statistikas savākšanai un citu likumu un noteikumu piemērošanai, par ku r u izpildi ir atbildīga Muita.

Piezīme.

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, uz kurieni sūta

— iepakojumu aprakstu (zīmes, numurus, skaitu un veidu)

— preču aprakstu

— bruto svaru

— neto svaru vai citu daudzumu

— vērtību

(d) ziņas importa nodevu un nodokļu novērtēšani

— tarifu pozīciju

— importa nodevu un nodokļu likmes

— eksporta nodevu un nodokļu summu

(e) citas ziņas

— statistisko preces numuru katram preču aprakstam

— atsauce uz dokumentiem, kuri tiek iesniegti (piemēram, eksporta licence, veselības vai cits sertifikāts)

( f) vieta, datums un deklarētēja paraksts.

9. Rekomendētā prakse

Ja tiek paredzēta esošo Preču deklarācijas tiešajai eksportēšanai formu pārskatīšana vai jaunu formu sagatavošana, Līgumslēdzējām Pusēm vajadzētu lietot plānu, kāds dots šī Pielikuma I Papildinājumā, ievērojot II Papildinājumā sniegtās Piezīmes.

(b) Komerciālā dokumenta pieņemšana oficiālās formas vietā

10. Rekomendētā prakse

Muitas iestādēm vajadzētu cik vien iespējams paredzēt, ka preču deklarēšana var tikt veikta oficiālās formas izmantošanas vietā, iesniedzot komerciālo dokumentu (piemēram, invoisu), kas satur nepieciešamās ziņas par eksportējamām precēm.

Piezīmes

1. Muitas iestādēm parasti pietiek ar komerciālo dokumentu, ja eksportējamās preces nav apliekamas ar eksporta nodevām un nodokļiem un netiek pieprasīts atbrīvojums no iekšējām nodevām un nodokļiem, un Preču deklarācija netiek izmantota statistikas savākšanai.

2. Rekomendācijas par vienotu invoisa plānu starptautiskajā tirdzniecībā ir pieņemtas Eiropas Ekonomiskajā Komisijā. Šis plāns ir attēlots III Papildinājumā.

3. Muitas iestādes var pieņemt komerciālos dokumentus, kas izgatavoti ar automātiskās datu apstrādes tehniku.

11. Rekomendētā prakse

Muitas iestādēm vajadzētu, vienojoties ar citām varas iestādēm, kuras ir kompetentas ārējā tirdzniecībā, nodrošināt, ka visi dokumenti, kuri tiek pieprasīti saistībā ar tiešo eksportēšanu, var tikt iekļauti ārējās tirdzniecības dokumentu standarta sērijā.

Piezīme.

Lietojot ārējās tirdzniecības dokumentu standarta sēriju, kas noteikta Eiropas Ekonomiskās Komisijas plānā (vai ir savienojams ar to), parastā informācija šajos dokumentos var tikt attēlota ar vienavilciena metodi uz iepriekš uzdrukātām vai veidlapu formām.

(c) Iesniedzamo kopiju skaits

12. Rekomendētā prakse

Muitas iestādēm vajadzētu cik vien iespējams samazināt Preču deklarācijas vai komerciālā dokumenta kopiju skaitu, kuru deklarētājam pieprasa iesniegt.

(d) Dokumenti, kuri jāiesniedz papildus Preču deklarācijai vai komerciālajam dokumentam

13. Standarts

Papildus Preču deklarācijai vai komerciālajam dokumentam Muitas iestādēm jāpieprasa deklarētājam iesniegt tikai tos dokumentus, ko tās uzskata par nepieciešamiem, lai veiktu darbību kontroli un nodrošinātu visu prasību ievērošanu būtiskāko ierobežojumu un citu noteikumu pielietošana i.

Piezīme.

Ja nepieciešams, Muitas iestādes var pieprasīt eksporta licences un fitopatoloģiskā vai cita veselības sertifikāta uzrādīšanu.

(e) Preču deklarācijas vai komerciālā dokumenta periodiska iesniegšana

14. Standarts

Ja persona bieži eksportē preces, Muitas iestādēm jāatļauj ar tās noteiktiem nosacījumiem izmantot vienotu Preču deklarāciju vai apvienotu ziņojumu, kas satur nepieciešamās ziņas, visām šīs personas veiktajām eksportēšanām dotajā laika periodā.

Piezīmes.

1. Muitas iestādes var piešķirt šo atvieglojumu ar nosacījumiem, ka eksportētājs veic atbilstošus komerciālus pierakstus un var tikt veikti nepieciešamie kontroles pasākumi.

2. Muitas iestādes var pieprasīt deklarētājam uzrādīt katrā eksportēšanā transporta dokumenta vai dažu citu papildus dokumentu kopijas.

3. Muitas iestādes var pieņemt apvienotus ziņojumus, kuri izveidoti ar automātiskām datu apstrādes sistēmām.

Preču pārbaude

(a) pārbaudes apjoms

15. Standarts

Muitas iestādēm preču pārbaude jāaprobežo līdz gadījumiem, kurus tā uzskata par būtiskiem, lai nodrošinātu likumu un noteikumu ievērošanu, par kuru izpildi ir atbildīga Muita.

Piezīme.

Ja Muitas iestādes veic preču pārbaudi, tā parasti tiek ierobežota līdz paku saskaitīšanai un eksportēto preču aprakstu un daudzumu pārbaudīšanai.

(b) Preču pārbaude citā vietā nekā Muitas punkts

16. Standarts

Ja Muitas iestādes veic preču pārbaudi, pēc deklarētāja lūguma un tādu iemeslu dēļ, kuri uzskatāmi par pamatotiem, tām pēc iespējas jāatļauj veikt pārbaudi citā vietā nekā Muitas punkts; izdevumus, ko rada šāda pārbaude, var iekasēt no deklarētāja.

Piezīme.

Preces var pārbaudīt ieinteresētās personas telpās brīdī, kad tiek iekrauti konteineri vai transporta līdzekļi.

(c) Muitas paraugu ņemšana

17. Standarts

Ja jāņem paraugi, lai nodrošinātu nacionālās likumdošanas noteikumu piemērošanu, jebkuriem paraugiem, kuri tiek ņemti, jābūt tik maziem, cik vien iespējams.

Iekasējamo eksporta nodevu un nodokļu novērtēšana un maksāšana

18. Standarts

Nacionālajā likumdošanā jāparedz noteikumi, kuri jāievēro, formalitātes, kuras jāveic, un atvieglojumi, kuri tiek piešķirti eksporta nodevu un nodokļu novērtēšanai un maksāšanai un kuri iekasējami tiešajā eksportēšanā.

Preču eksportēšana

(a) Atļauja eksportēt

19. Standarts

Preču eksportēšana jāatļauj, tiklīdz Muita un citas kompetentas iestādes ir pabeigušas nepieciešamās kontroles, ar noteikumu, ka:

— nav konstatēts pārkāpums;

— ir uzrādīta eksporta licence vai citi pieprasītie dokumenti;

— iekasējamās eksporta nodevas un nodokļi ir nomaksāti vai ir veiktas nepieciešamās darbības, lai nodrošinātu to iekasēšanu.

Piezīmes.

1. Preces, kuras netiek eksportētas uzreiz pēc eksportēšanas atļaujas, var uzglabāt Muitas kontrolē līdz brīdim, kad tās tiek faktiski eksportētas.

2. Valstis var noteikt Muitas ceļus, kuri var būt - dzelzceļi, ūdensceļi un jebkuri citi ceļi (cauruļvadi, utt.) un kuri jālieto preču eksportēšanai.

20. Rekomendētā prakse

Preču eksportēšanu nevajadzētu kavēt, pamatojot ar to, ka Preču deklarācija ir nepabeigta vai dokumentācijā ir atrastas niecīgas nepilnības ar noteikumu, ka netiek aizskartas Valsts ieņēmumu, būtiskāko kontroļu vai jebkuru spēkā esošu eksporta aizliegumu vai ierobežojumu intereses.

(b) Pierādījums par ierašanos galapunktā

21. Standarts

Muitas iestādes nedrīkst pieprasīt pierādījumu par ierašanos galapunktā kā pašsaprotamu lietu.

Piezīmes.

1. Parasti šādu pierādījumu pieprasa par precēm, par kuru eksportēšanu pierādījumi nav citādi pieejami un kuras pretendē uz iekšējo nodevu un nodokļu lielo summu atmaksāšanu vai atbrīvošanu, un šeit ir iemesls bažām par ļaunprātīgu izmantošanu, vai par noteiktām precēm, kuras ir pakļautas speciālām kontrolēm (piemēram, ieročiem un munīciju).

2. Ja pieprasa šādu pierādījumu, tas var ietvert saņēmēja paziņojumu, kuru apstiprinājušas galamērķa valsts Muitas iestādes.

(c) Iekšējo nodevu un nodokļu atmaksāšana vai atbrīvošana no tiem

22. Standarts

Nacionālajā likumdošanā jāparedz noteikumi, kuri jāievēro, un formalitātes, kuras jāveic, jebkuru iekšējo nodevu un nodokļu atmaksāšanai vai atbrīvošanai no tiem.

23. Rekomendētā prakse

Precēm, kuras tiek tieši eksportētas un pretendē uz iekšējo nodevu un nodokļu atmaksāšanu vai atbrīvošanu no tiem, jāpiešķir šī atmaksa vai atbrīvojums pēc eksportēšanas cik vien drīz iespējams.

Informācija par tiešo eksportēšanu

24. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par tiešo eksportēšanu būtu viegli pieejama jebkurai ieinteresētajai personai.

II papildinājums

Piezīmes

1. Plāna lielums ir starptautiskais ISO lielums A4 (210 x 297 mm, 8.27 x 11.69 collas). Formā jānodrošina 10 mm augšējā mala un 20 mm kreisās puses mala. Atstarpēm starp līnijām jābalstās uz 4.24 mm (1/6 collas) nedalāmām atstarpēm un platumā - uz 2.54 mm (1/10 collas) nedalāmām atstarpēm. Plānam jāatbilst Eiropas Ekonomiskās Komisijas plānam, kā tas dots I Papildinājumā, nelielas novirzes no rāmju u.c. lieluma ir pieļaujamas, ja tas nepieciešams praktisku apsvērumu dēļ izdošanas valstī, tādām kā nemetriskās mērvienību sistēmas lietošana, dokumentu noformēšanas nacionālās iezīmes utt.

2. Valstis var noteikt standartus par svaru uz m² papīra un mašīnraksta lietošanu, lai aizkavētu viltošanu.

3. Standartizācija ietver tikai jautājumus par lielumu un plānu; nosaukumi, kuri ietverti plānā, domāti tikai, lai norādītu informācijas raksturu, kurai jāparādās dotajā vietā. Tādējādi katra valsts var aizvietot šos vārdus, kā tā uzskata par vajadzīgu ar noteikumu, k a tas neietekmē informācijas raksturu, kas norādīts plānā.

4. Turklāt ir atļauts administrācijām izlaist plānā jautājumus, kurus tās neprasa. Vietas, kuras tādējādi paliek brīvas, var tikt izmantotas oficiāliem nolūkiem.

5. Papildus jautājumi, ko pieprasa administrācijas un kas nav paredzēti plānā, var tikt izvietoti brīvas rīcības zonā.

Ievads

Preču izcelsmes jēdziens ietverts daudzu pasākumu īstenošanā, par kuriem ir atbildīga Muita. Noteikumos, kuri tiek pielietoti, lai noteiktu izcelsmi, izmanto atšķirīgus divu veidu pamatkritērijus: kritērijus precēm, kuras pilnībā ražotas dotajā valstī, kad tikai viena valsts pretendē uz to izcelsmi, un būtiskās pārveidošanas kritērijus, kad preču ražošanā ir iesaistījušās divas vai vairākas valstis.

Pilnībā ražotas kritēriji attiecas galvenokārt uz dabiskiem produktiem un precēm, kuras ražotas tikai no tiem, līdz ar to preces, kuras satur jebkādas importētas vai nenoteiktas izcelsmes daļas vai materiālus, parasti tiek izslēgtas no to pielietojuma sfēras. Būtiskās pārveidošanas kritēriji var tikt izteikti ar vairākām atšķirīgām pielietošanas metodēm.

Praksē "būtiskas pārveidošanas" kritēriji var tikt izteikti:

— ar noteikumu, kas prasa tarifa pozīcijas maiņu specifiskā nomenklatūrā ar izņēmumu sarakstiem, un/vai

— ar ražošanas vai apstrādes operāciju sarakstu, kuras piešķir vai nepiešķir precēm tās valsts izcelsmi, kurā šīs operācijas tika veiktas, un/vai

— ar ad valorem procentu noteikumu, kurā vai nu lietoto materiālu procentuālā vērtība, vai pievienotās vērtības procenti sasniedz noteiktu līmeni.

Šo dažādo izteiksmes metožu priekšrocības un trūkumi no Muitas un lietotāja viedokļa var tikt summēti sekojoši:

A. TARIFU POZĪCIJAS MAIŅA

Parasta pielietošanas metode ir vispārīgā noteikuma noteikšana, saskaņā ar kuru iegūtais produkts ir pietiekami pārstrādāts vai apstrādāts, ja tas attiecināms uz sistemātiskās preču nomenklatūras pozīciju, kas atšķiras no pozīcijām, kuras pielietojamas katram no lietotajiem materiāliem.

Šo vispārīgo noteikumu parasti pavada izņēmumu saraksti, kuri pamatojas uz sistemātisko preēu nomenklatūru; tie precizē gadījumus, kuros pozīcijas maiņa nav izšķirošā, vai paredz tālāku nosacījumu uzlikšanu.

Priekšrocības

Šī metode ļauj precīzi un objektīvi formulēt nosacījumus, kuri nosaka izcelsmi. Ja tiek pieprasīts iesniegt pierādījumus, ražotājam parasti nebūs grūtību sagādāt datus, kuri parādītu, ka ar precēm patiešām izpildīti pieprasītie nosacījumi.

Trūkumi

Izņēmumu sarakstu sagatavošana bieži ir sarežģīta, un turklāt šādus sarakstus nepieciešams regulāri atjaunot, lai tie neatpaliktu no tehniskās attīstības un ekonomiskajiem nosacījumiem. Jebkuri pārstrādes vai apstrādes apraksti nedrīkst būt pārmērīgi sarežģīti, jo citādi pat godprātīgi ražotāji var pieļaut kļūdas.

Turklāt sistemātiskās preču nomenklatūras lietošanas priekšnoteikums izcelsmes noteikšanā ir, ka gan eksportēšanas, gan importēšanas valstis ir pieņēmušas vienu un to pašu nomenklatūru savu tarifu pamatā un pielieto to vienādnozīmīgi.

B. PĀRSTRĀDES VAI APSTRĀDES OPERĀCIJU SARAKSTI

Šī metode parasti izpaužas, lietojot vispārīgus sarakstus, kuros aprakstītas katra produkta tehniskās pārstrādes vai apstrādes operācijas, kas tiek uzskatītas par pietiekamām (kvalificējošie procesi).

Priekšrocības

Priekšrocības ir tādas pašas kā tās, kuras aprakstītas A daļā iepriekš.

Trūkumi

Neskatoties uz trūkumiem, kuri ir tādi paši kā A daļā iepriekš, vispārīgie saraksti ir garāki un detalizētāki, tālab to sagatavošana ir pat sarežģītāka.

C. AD VALOREM PROCENTU NOTEIKUMS

Lai noteiktu izcelsmi ar šo metodi, uzmanība tiek vērsta uz valstī veiktās pārstrādes vai apstrādes apjomu, ievērojot precēm tādējādi pievienoto vērtību. Ja ir šī pievienotā vērtība vai tā pārsniedz noteiktu procentu, preces iegūst tās valsts izcelsmi, kurā tika veikta pārstrāde vai apstrāde.

Pievienoto vērtību var aprēķināt arī, ievērojot preču pārstrādē vai apstrādē lietotos ārvalsts vai nenoteiktas izcelsmes materiālus vai sastāvdaļas. Preces saglabā noteiktas valsts izcelsmi tikai, ja materiāli vai sastāvdaļas nepārsniedz noteiktus procentus no gala produkta vērtības.

Tādēļ šī metode praktiski ietver importēto vai nenoteiktas izcelsmes materiālu vērtības salīdzinājumu ar gala produkta vērtību.

Importēto vai nenoteiktas izcelsmes sastāvdaļu vērtību parasti nosaka pēc importa vērtības vai iepirkuma cenas. Preču vērtība eksportējot parasti tiek aprēķināta, izmantojot ražošanas izmaksas, ex-works cenu vai eksportēšanas cenu.

Šo metodi var pielietot:

— vai nu kombinējot ar divām citām metodēm ar izņēmumu sarakstiem, kuri minēti A daļā iepriekš, vai vispārīgiem sarakstiem, kuri minēti B daļā iepriekš, vai

— ar vispārīgu noteikumu, kas nosaka vienotus procentus, neatsaucoties uz atsevišķu produktu sarakstiem.

Priekšrocības

Galvenās šīs metodes priekšrocības ir tās precizitāte un vienkāršība.

Importēto vai nenoteiktas izcelsmes sastāvdaļu vērtību var noteikt pēc pieejamiem komerciāliem ziņojumiem vai dokumentiem.

Ja eksportēto preču vērtība pamatojas uz ex-works cenu vai eksportēšanas cenu, parasti abas cenas ir viegli noskaidrojamas un tās var apstiprināt ar attiecīgā tirgotāja komerciālajiem invoisiem un komerciālajiem ziņojumiem.

Trūkumi

Grūtības atklājas īpaši ierobežojumu gadījumos, kad ar niecīgām atšķirībām virs vai zem noteiktajiem procentiem tiek noteikts, ka produkts vai nu atbilst vai neatbilst izcelsmes prasībām.

Līdzīgi izcelsmes noteikšana ir ļoti atkarīga no izejvielu pasaules tirgus cenu fluktuācijām un arī valūtas fluktuācijām. Šīs fluktuācijas dažreiz var būt tik izteiktas, ka izcelsmes noteikumu pielietošana šādā veidā tiek manāmi izkropļota.

Cits svarīgs trūkums ir, ka tādi elementi kā ražošanas izmaksas vai izmantoto produktu kopējās izmaksas, kuras var tikt ņemtas vērā, aprēķinot pievienoto vērtību, bieži vien ir grūti konstatēt un tām var būt dažāds raksturs un skaidrojums eksportēšanas valstī un importēšanas valstī. Strīdi var rasties par to, vai noteikti faktori, īpaši pieskaitāmie izdevumi, jāpieskaita ražošanas izmaksām vai, piemēram, pārdošanas, izplatīšanas u.c. izmaksām.

Kaut arī visiem šiem dažādajiem izcelsmes noteikšanas noteikumiem ir priekšrocības un trūkumi vienā pakāpē vai citā, jāuzsver, ka vienotu izcelsmes noteikumu trūkums gan importēšanai, gan eksportēšanai ne tikai sarežģī to Muitas administrācijas un iestāžu uzdevumu, kurām uzticēta dokumentāru izcelsmes pierādījumu izdošana, bet rada grūtības arī tiem, kas iesaistīti starptautiskajā tirdzniecībā. Tas uzsver, ka virzība uz harmonizēšanu šajā jomā ir vēlama. Pat, ja ir ieviestas dažādas metodes, lai atspoguļotu ekonomiskos nosacījumus vai pārrunājamos faktorus atvieglotos tarifu līgumos, ir ļoti vēlams, ka tie eksistē vienkāršā vai standarta struktūrā, lai būtu viegli saprotami tirgotājiem un viegli pielietojami Muitai.

Ievērojot iepriekšminētos apsvērumus un noteiktu tehnisku terminu definīcijas, Pielikums iesaka tos izcelsmes noteikšanas noteikumus, kuri domājams būs visvieglāk pielietojami un kontrolējami ar vismazāko risku kļūdīties un viltot un vismazāko kaitējumu komerciālajām darbībām.

Šo noteikumu nosacījumus pavada citi nosacījumi, kas vispārēji tiek uzskatīti par būtiskiem izcelsmes noteikšanas sistēmas praktiskā pielietošanā.

Pielikums attiecas tikai uz izcelsmes noteikumu Muitas aspektiem. Tas, piemēram, nav paplašināts ar pasākumiem, lai aizsargātu rūpniecisko vai komerciālo īpašumu vai nodrošinātu cieņu pret izcelsmes norādījumiem vai citiem spēkā esošajiem tirdzniecības aprakstiem.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins preču izcelsmes valsts nozīmē valsti, kurā preces ir ražotas, pārstrādātas saskaņā ar noteiktajiem kritērijiem, kas paredz pielietot Muitas tarifu, kvantitatīvos ierobežojumus vai izmantot jebkuru citu ar tirdzniecību saistītu pasākumu;

Piezīme.

Šajā definīcijā vārds valsts var ietvert valstu grupu, reģionu vai valsts daļu.

(b) termins izcelsmes noteikumi nozīmē specifiskus noteikumus, kuri atvasināti no principiem, kas noteikti nacionālajā likumdošanā vai starptautiskajos līgumos (izcelsmes kritēriji), un kurus piemēro valsts preču izcelsmes noteikšanai;

(c) termins būtiskās pārveidošanas kritēriji nozīmē kritērijus, saskaņā ar kuriem izcelsmi nosaka, pieņemot par izcelsmes valsti to valsti, kurā tika veikta pēdējā būtiskā pārstrāde vai apstrāde, kas uzskatāma par pietiekamu, lai precei dotu būtiskāko raksturojumu;

(d) termins Muitas kontrole nozīmē pasākumus, kuri tiek pielietoti, lai nodrošinātu, ka tiek ievēroti likumi un noteikumi, par kuru izpildi ir atbildīga Muita.

Principi

1. Standarts

Izcelsmes noteikumi, kas nepieciešami, lai veiktu pasākumus, par kuriem Muita ir atbildīga un kuri pielietojami gan importējot, gan eksportējot, jānosaka saskaņā ar šī Pielikuma noteikumiem.

Izcelsmes noteikumi

2. Standarts

Jāuzskata, ka preces, kuras pilnībā ražotas dotajā valstī, ir cēlušās šajā valstī. Par pilnībā ražotu dotajā valstī var uzskatīt tikai sekojošo:

(a) derīgos izrakteņus, kuri iegūti no tās augsnes, tās teritoriālajiem ūdeņiem vai jūras dzīlēm;

(b) augu valsts produktus, kuri ievākti vai savākti šajā valstī;

(c) dzīvniekus, kuri dzimuši un audzēti šajā valstī;

(d) produktus, kuri iegūti no dzīvniekiem šajā valstī;

(e) produktus, kuri iegūti medībās vai zvejā, kas veikta šajā valstī;

(f) produktus, kuri iegūti jūras zvejā, un citus produktus, kuri atvesti no jūras ar šīs valsts kuģi;

(g) produktus, kuri iegūti šīs valsts rūpnīcā uz kuģa tikai no produktu veida, kas aprakstīts iepriekš (f) paragrāfā;

(h) produktus, kuri iegūti no jūras augsnes vai augsnes apakškārtas ārpus valsts teritoriālajiem ūdeņiem ar noteikumu, ka valstij vienīgajai ir tiesības apstrādāt šo augsni vai augsnes apakškārtu;

(ij) atkritumus un atliekas no ražošanas un apstrādes operācijām un izmantotajiem materiāliem, kuri savākti šajā valstī un der tikai izejvielu otreizējai iegūšanai;

(k) preces, kuras ražotas šajā valstī tikai no produktiem, kas minēti no (a) līdz (ij) paragrāfos iepriekš.

3. Standarts

Ja divas vai vairākas valstis ir piedalījušās preču ražošanā, preču izcelsme jānosaka saskaņā ar būtiskās pārveidošanas kritērijiem.

Piezīmes.

1. Būtiskās pārveidošanas kritērijus praktiski var izteikt:

— ar noteikumu, kas prasa tarifa pozīcijas maiņu specifiskā nomenklatūrā ar izņēmumu sarakstiem, un/vai

— ar ražošanas vai apstrādes operāciju sarakstu, kuras piešķir vai nepiešķir precēm tās valsts izcelsmi, kurā šīs operācijas tika veiktas, un/vai

— ar ad valorem procentu noteikumu, kurā vai nu lietoto materiālu procentuālā vērtība vai pievienotās vērtības procenti sasniedz noteikto līmeni.

2. Lai noteiktu, vai nosacījumi par būtisko pārveidošanu ir izpildīti, var izmantot tādas tarifu klasifikācijas sistēmas struktūru kā Briseles nomenklatūru, kurā noteikti vispārīgie noteikumi kopā ar izņēmumu sarakstiem.

Saskaņā ar šo vispārīgo noteikumu jāuzskata, ka iegūtais produkts ir pietiekami pārstrādāts vai apstrādāts, ja uz to attiecas atšķirīga tarifu klasifikācijas sistēmas pozīcija nekā tā, kas pielietojama katram lietotajam materiālam.

Izņēmumu saraksti var ietvert:

(a) pārstrādes vai apstrādes operācijas, kuras, kaut gan izmaina tarifu pozīciju, nav uzskatāmas par būtiskām vai uzskatāmas par būtiskām tikai saskaņā ar nosacījumiem;

(b) pārstrādes vai apstrādes operācijas, kuras, kaut gan neizmaina tarifu pozīciju, ir uzskatāmas par būtiskām saskaņā ar nosacījumiem;

Nosacījumi, kuri minēti (a) un (b) punktos iepriekš, var attiekties vai nu uz preču apstrādes veidu vai uz ad valorem procentu noteikumu.

3. Ad valorem procentu prasības var būt izteiktas vispārīgā noteikuma veidā, kas nosaka vienotu likmi bez atsevišķu produktu saraksta.

4. Rekomendētā prakse

Pielietojot būtiskās pārveidošanas kritēriju, vajadzētu lietot Briseles nomenklatūru, kā tas paredzēts 3. Standarta 2. piezīmē.

5. Rekomendētā prakse

Ja būtiskās pārveidošanas kritēriji ir izteikti ar ad valorem procentu noteikumu, vajadzētu ievērot šādas vērtības:

— importētajiem materiāliem muitojamo importēšanas vērtību vai, ja materiāliem ir nenoteikta izcelsme, pirmo noskaidroto cenu, kas par tiem samaksāta tās valsts teritorijā, kurā notiek pārstrāde, un

— ražotajām precēm vai nu ex-works cenu, vai eksportēšanas cenu saskaņā ar nacionālās likumdošanas noteikumiem.

6. Standarts

Operācijas, kas neietekmē vai ietekmē tikai nenozīmīgi būtiskos preču raksturlielumus vai īpašības, nav uzskatāmas par tādām, kas nosaka būtisko pārstrādi vai apstrādi, īpaši tās operācijas, kuras saistītas ar vienu vai vairākām operācijām no tām, kas minētas zemāk:

(a) operācijas, kas nepieciešamas, lai aizsargātu preces transportēšanas vai uzglabāšanas laikā;

(b) operācijas preču iepakojuma vai pārdošanas kvalitātes uzlabošanai vai to sagatavošanai pārvadāšanai, tādas kā izkraušana, paku grupēšana, šķirošana un pārpakošana;

(c) vienkāršās montāžas operācijas;

(d) dažādas izcelsmes preču sajaukšana ar noteikumu, ka galaprodukta raksturojums būtiski neatšķiras no to preču raksturojuma, kuras tika sajauktas.

Speciāli gadījumi izcelsmes kvalificēšanai

7. Standarts

Piederumi, rezerves daļas un instrumenti lietošanai kopā ar mašīnu, ierīci, aparātu vai satiksmes līdzekli jāuzskata par tādas pašas izcelsmes, kāda ir mašīnai, ierīcei, aparātam vai satiksmes līdzeklim ar noteikumu, ka tie tiek importēti un pārdoti kopā ar tiem un pēc skaita un veida atbilst to normālam aprīkojumam.

8. Standarts

Nemontētu vai izjauktu preci, kas tiek importēta ar vairāk nekā vienu sūtījumu tādēļ, ka nav iespējams transporta vai ražošanas iemeslu dēļ to importēt vienā sūtījumā, ja to pieprasa importētājs, izcelsmes noteikšanas nolūkā jāuzskata par vienu preci.

9. Standarts

Izcelsmes noteikšanas nolūkā jāuzskata, ka iepakojumam ir tāda pati izcelsme kā precēm, kuras tie ietver, ja vien importēšanas valsts nacionālajā likumdošanā nav paredzēts tās deklarēt atsevišķi atšķirīgu tarifu piemērošanai, šajā gadījumā iepakojuma izcelsme jānosaka atsevišķi no preču izcelsmes.

10. Rekomendētā prakse

Preču izcelsmes noteikšanas nolūkā, ja tiek uzskatīts, ka iepakojumam ir tāda pati izcelsme kā precēm, jāņem vērā tikai tas iepakojums, kurā preces parasti pārdod mazumtirdzniecībā, īpaši, ja tiek pielietota procentu metode.

11. Standarts

Preču izcelsmes noteikšanas nolūkā nav jāievēro enerģijas, iekārtu, mehānismu un instrumentu izcelsme, kuri lietoti preču apstrādē vai pārstrādē.

Tiešās transportēšanas noteikums

12. Rekomendētā prakse

Ja ir paredzēti noteikumi, kuri pieprasa preču tiešu transportēšanu no izcelsmes valsts, jābūt pieļaujamām atlaidēm, īpaši ģeogrāfisku iemeslu dēļ (piemēram, no cietzemes ieskautām valstīm) un gadījumos, kad preces paliek trešajās valstīs Muitas kontrolē (pi e mēram, preces, kuras tiek izstādītas gadatirgos vai izstādēs vai ievietotas Muitas noliktavās).

Informācija par izcelsmes noteikumiem

13. Standarts

Kompetentām iestādēm jānodrošina, la izcelsmes noteikumi, ieskaitot jebkuras izmaiņas un skaidrojošo informāciju, būtu viegli pieejamas jebkurai ieinteresētajai personai.

14. Standarts

Izmaiņām izcelsmes noteikumos vai to pielietošanas procedūrās jāstājas spēkā tikai pēc tam, kad paziņojums par to sniegts pietiekošā laikā, lai dotu iespēju ieinteresētajām personām gan eksporta tirgos, gan piegādes valstīs ievērot jaunos noteikumus.

Ievads

Daudzu Muitas pasākumu veikšana, īpaši to, kuri saistīti ar tarifu pielietošanu, ir atkarīga no preču izcelsmes. Izcelsmes sertifikāti un citi dokumentārie pierādījumi, ko uzrāda importējot, ir paredzēti, lai atvieglotu izcelsmes kontroli un tādejādi paātrinātu muitošanas operācijas.

Izcelsmes dokumentāro pierādījumu var sniegt ar vienkāršu paziņojumu uz komerciālā invoisa vai cita ražotāja, pārstrādātāja, piegādātāja, eksportētāja vai citas kompetentas personas izsniegta dokumenta.

Dažos gadījumos tomēr ziņojumam jābūt noteiktam autentiskumam vai papildinātam ar iestādes vai citas institūcijas, kas pilnvarota šim nolūkam un ir neatkarīga gan no eksportētāja, gan no importētāja, veiktu sertifikāciju. Citos gadījumos var iesniegt speciālas formas (izcelsmes sertifikātus), kurās institūcija, kas pilnvarota tās izdot, apliecina preču izcelsmi, un kurās var ietvert arī ražotāja, pārstrādātāja utt. ziņojumu.

No otras puses ir gadījumi, kad var būt iespējams iztikt bez prasības par jebkādiem dokumentāriem izcelsmes pierādījumiem.

Šī iespējamā izcelsmes dokumentāro pierādījumu formu dažādība ļauj ievērot izcelsmes noteikšanas dažādās svarīguma pakāpes un iesaistītās intereses.

Tomēr ir nepieciešami precīzi noteikumi, lai eksportētāji un importētāji varētu precīzi zināt, kādas ir Muitas prasības šajā jomā, un tādejādi varētu izmantot formalitāšu vienkāršošanu, kas dažos gadījumos ir iespējama. Šie noteikumi nosaka arī dažādu dokumentāro pierādījumu formu ticamības (derīguma) nosacījumus.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins izcelsmes dokumentārs pierādījums nozīmē izcelsmes sertifikātu, sertificētu izcelsmes deklarāciju vai izcelsmes deklarāciju;

(b) termins izcelsmes sertifikāts nozīmē specifisku formu, kas identificē preces, kurā iestāde vai institūcija, kas ir pilnvarota to izdot, skaidri apliecina, ka preču, uz kurām attiecas sertifikāts, izcelsme ir noteiktajā valstī. Šis sertifikāts var ietvert arī ražotāja, pārstrādātāja, piegādātāja, eksportētāja vai citas kompetentas personas deklarāciju.

Piezīme.

Šajā definīcijā vārds valsts var ietvert valstu grupu, reģionu vai valsts daļu.

(c) termins sertificēta izcelsmes deklarācija nozīmē izcelsmes deklarāciju, ko apliecinājusi iestāde vai institūcija, kas ir pilnvarota to darīt;

(d) termins izcelsmes deklarācija nozīmē atbilstošu ražotāja, pārstrādātāja, piegādātāja, eksportētāja vai citas kompetentas personas ziņojumu par izgatavoto preču izcelsmi saistībā ar to eksportēšanu, pamatojoties uz komerciālo invoisu vai jebkuru citu dokumentu, kurš attiecas uz precēm;

Piezīme.

Ziņojums var būt sekojošs:

Šeit aprakstīto preču izcelsmes valsts ir ...(izcelsmes valsts).

(e) termins reģionālā nosaukuma sertifikāts nozīmē sertifikātu, kas sastādīts saskaņā ar varas iestādes vai pilnvarotas institūcijas noteikumiem, kuri apliecina, ka tajā aprakstītās preces pretendē uz dotajam reģionam specifiskiem nosaukumiem (piem., Šampanietis, Portvīns, Parmesanas siers);

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

Principi

1. Standarts

Dokumentārā pierādījuma par preču izcelsmi pieprasīšanu, izveidošanu un izdošanu veic saskaņā ar šī Pielikuma noteikumiem.

Dokumentārā izcelsmes pierādījuma pieprasīšana

2. Standarts

Dokumentāro izcelsmes pierādījumu var pieprasīt tikai, ja tas ir nepieciešams, lai piemērotu atvieglotas Muitas nodevas, ekonomiskos vai tirdzniecības pasākumus, kuri noteikti vienpusēji vai saskaņā ar divpusējiem vai daudzpusējiem līgumiem, vai pasākumus, kuri noteikti veselības vai sabiedriskās kārtības iemeslu dēļ.

3. Rekomendētā prakse

1. Nevajadzētu pieprasīt dokumentāro izcelsmes pierādījumu sekojošos gadījumos:

(a) precēm, kuras tiek sūtītas mazos sūtījumos, kas adresēti privātpersonām vai tiek vestas ceļotāja bagāžā ar noteikumu, ka šāda importēšana ir nekomerciāla rakstura un importēšanas kopējā vērtība nepārsniedz summu, kura nedrīkst būt mazāka par 100 USD;

(b) komerciāliem sūtījumiem, kuru kopējā vērtība nepārsniedz summu, kas nedrīkst būt mazāka par 60 USD;

(c) precēm, kurām atļauta pagaidu ievešana;

(d) precēm, kuras tiek vestas Muitas tranzītā;

(e) precēm, kuras tiek vestas ar reģionālā nosaukuma sertifikātu, kā arī dažām specifiskām precēm, par kurām ir nosacījumi, kas jāievēro piegādājošām valstīm saskaņā ar divpusējiem vai daudzpusējiem līgumiem, un tādējādi nav nepieciešams pieprasīt dokumentāru pierādījumu.

2. Ja vienā laikā tiek nosūtīti vairāki sūtījumi veidos, kuri minēti 1 (a) vai (b) paragrāfā, ar tiem pašiem līdzekļiem tam pašam saņēmējam no tā paša nosūtītāja, visu šo sūtījumu kopējā vērtība jāuzskata par kopējo vērtību.

4. Rekomendētā prakse

Ja ir vienpusēji noteikti noteikumi par dokumentāro izcelsmes noteikumu pieprasīšanu, tos vajadzētu pārskatīt vismaz reizi katros trijos gados, lai noskaidrotu, vai tie vēl joprojām ir atbilstoši, ievērojot to ekonomisko un komerciālo apstākļu izmaiņas, kuru dēļ tie tika uzlikti.

5. Standarts

Dokumentāro pierādījumu kompetentām varas iestādēm no izcelsmes valsts importēšanas valsts Muitas iestādes var pieprasīt, kad vien tām ir aizdomas par krāpšanu.

Pieteikumi un dažādas dokumentāro izcelsmes pierādījumu formas

(a) Izcelsmes sertifikāts

Forma un saturs

6. Rekomendētā prakse

1. Ja tiek pārskatītas esošās izcelsmes sertifikātu formas vai gatavotas jaunas formas, Līgumslēdzējām Pusēm vajadzētu lietot paraugformu, kas sniegta šī Pielikuma I Papildinājumā, saskaņā ar Piezīmēm, kuras sniegtas II Papildinājumā, un ievērojot Noteikumus, kuri sniegti III Papildinājumā.

2. Līgumslēdzējām Pusēm, kuras ir saskaņojušas savas izcelsmes sertifikātu formas ar paraugformu, kas dota šī Pielikuma I Papildinājumā, vajadzētu par to atbistoši ziņot Padomes Ģenerālsekretāram.

Lietojamās valodas

7. Rekomendētā prakse

Izcelsmes sertifikātu formām vajadzētu būt iespiestām valodā(s), ko izvēlējusies eksportēšanas valsts un, ja šīs valodas nav ne franču, ne angļu, tad arī angļu vai franču valodā.

8. Rekomendētā prakse

Ja izcelsmes sertifikāts ir sagatavots valodā, kas nav importēšanas valsts valoda, šīs valsts Muitas iestādēm nevajadzētu prasīt izcelsmes sertifikātā sniegto ziņu tulkojumu kā pašsaprotamu lietu.

Varas iestādes un citas institūcijas, kuras pilnvarotas izsniegt izcelsmes sertifikātu

9. Standarts

Līgumslēdzējām Pusēm, kuras pieņem šo Pielikumu, vai nu to pieņemšanas paziņojumā vai pēc tam jānorāda varas iestādes vai institūcijas, kas ir pilnvarotas izsniegt izcelsmes sertifikātus.

Piezīme.

Izcelsmes sertifikātus var izsniegt ne tikai Muita vai citas varas iestādes, bet arī institūcijas (piemēram, Tirdzniecības kamera), kuras iepriekš apstiprinājušas kompetentas varas iestādes.

10. Rekomendētā prakse

Ja preces netiek importētas tieši no izcelsmes valsts, bet tiek nosūtītas caur trešās valsts teritoriju, izcelsmes sertifikāti jāļauj izsniegt varas iestādēm vai institūcijām, kuras pilnvarotas izdot šādus sertifikātus šajā trešajā valstī, pamatojoties uz izcelsmes sertifikātu, kas iepriekš izdots preču izcelsmes valstī.

11. Rekomendētā prakse

Varas iestādēm vai institūcijām, kuras pilnvarotas izsniegt izcelsmes sertifikātus, ne mazāk kā divus gadus jāsaglabā iesniegumi vai izdoto izcelsmes sertifikātu kontrolkopijas.

(b) Citi dokumentārie pierādījumi nekā izcelsmes sertifikāti

12. Rekomendētā prakse

1. Ja tiek pieprasīts dokumentārs izcelsmes pierādījums, jāpieņem izcelsmes deklarācija sekojošos gadījumos:

(a) precēm, kuras tiek nosūtītas mazos sūtījumos un ir adresētas privātpersonām vai tiek vestas ceļotāja bagāžā ar noteikumu, ka šādas importēšanas ir nekomerciāla rakstura un importēšanas kopējā vērtība nepārsniedz summu, kurai nevajadzētu būt mazākai par 500 USD;

(b) komerciāliem sūtījumiem, kuru kopējā vērtība nepārsniedz summu, kura nedrīkst būt mazāka par 300 USD;

2. Ja vienā laikā tiek sūtīti vairāki sūtījumi veidos, kuri minēti 1. (a) vai (b) paragrāfā, ar tiem pašiem līdzekļiem tam pašam saņēmējam no tā paša nosūtītāja, visu šo sūtījumu kopējā vērtība jāuzskata par kopējo vērtību.

Sankcijas

13. Standarts

Jānosaka sankcijas pret personu, kuras sagatavo vai liek sagatavot dokumentu, kas satur nepatiesu informāciju dokumentāro izcelsmes pierādījumu iegūšanas nolūkā.

Informācija par prasībām par dokumentāro izcelsmes pierādījumu

14. Standarts

Kompetentām iestādēm jānodrošina, lai visa būtiskākā informācija par prasībām par dokumentāro izcelsmes pierādījumu ir viegli pieejama jebkurai ieinteresētajai personai.

II papildinājums

Piezīmes

1. Plāna lielums ir starptautiskais ISO lielums A4 (210 x 297 mm, 8.27 x 11.69 collas). Forma jānodrošina ar 10 mm augšējo malu un 20 mm kreisās puses malu. Atstarpēm starp līnijām jābalstās uz 4.24 mm (1/6 collas) nedalāmām atstarpēm un platumā uz 2.54 mm (1/10 collas) nedalāmām atstarpēm. Plānam jāatbilst Eiropas Ekonomiskās Komisijas plānam, kā tas dots I Papildinājumā, nelielas novirzes no rāmju u.c. lieluma ir pieļaujamas, ja tas nepieciešams izdošanas valstī praktisku apsvērumu dēļ, tādiem kā nemetriskās mērvienību sistēmas lietošana, dokumentu noformēšanas nacionālās iezīmes utt.

2. Ja nepieciešams iesniegt pieteikumu izcelsmes sertifikātu iegūšanai, tad pieteikuma formai un sertifikāta formai jābūt savietojamai, lai veiktu tās aizpildītu vienā reizē.

3. Valstis var noteikt standartus par svaru uz m² papīra un mašīnraksta lietošanu, lai aizkavētu viltošanu.

4. Lietotājiem var sniegt izcelsmes sertifikāta aizpildīšanas noteikumus drukātā veidā uz sertifikāta otras puses.

5. Ja saskaņā ar savstarpējas administratīvas palīdzības līgumiem var sniegt prasības par post facto kontroli, šim nolūkam var tikt paredzēta vieta sertifikāta otrā pusē.

6. Šādi komentāri attiecas uz rāmīšiem parauga formā:

Rāmis Nr. 1:

Nosūtītāju, ražotāju, piegādātāju utt. var aizvietot ar eksportētāju.

Rāmis Nr. 2:

Vajadzētu būt tikai vienam izcelsmes sertifikāta oriģinālam, kas identificēts ar vārdiem Oriģināls blakus dokumenta nosaukumam. Ja izcelsmes sertifikāts ir izdots, aizvietojot oriģinālo sertifikātu, kas ir pazaudēts, aizvietojošais sertifikāts jāidentificē ar vārdiem Dublikāts blakus dokumenta nosaukumam. Oriģinālā sertifikāta vai aizvietojošā sertifikāta kopijām jāsatur vārds Kopija blakus nosaukumam. Š i s rāmis ir paredzēts arī izdevējas iestādes nosaukumam (logotipam, emblēmai utt.), un tajā vajadzētu paredzēt vietu citiem oficiāliem nolūkiem.

Rāmis Nr. 3:

Ziņas, ko paredzēts sniegt šajā rāmī, var aizvietot ar vārdiem pēc pasūtījuma un iespējams - ar galamērķa valsti.

Rāmis Nr. 4:

Šo rāmi var lietot papildus informācijai par transporta līdzekļiem, ceļiem utt, kuru var ievietot, ja to vēlas, piemēram, izdevēja iestāde.

Rāmis Nr. 5:

Ja tie pieprasīts, norādījumu Preces Nr. vislabāk var ievietot šī rāmja malā vai katras līnijas sākumā. Zīmes un numuri var atdalīt no Paku skaits un veids un Preču apraksts ar vertikālu līniju. Ja līnija netiek lietota, šīs ziņas jāatdala ar atbilstošām atstarpēm. Preču aprakstu var papildināt, pievienojot piemērojamo Briseles nomenklatūras pozīcijas numuru, vislabāk kolonnas labajā pusē. Ziņas par izcelsmes kritērijiem, ja tās tiek pieprasītas, vajadzētu sniegt šajā rāmī un vajadzētu atdalīt no citas informācijas ar vertikālu svītru.

Rāmis Nr. 6:

Parasti preču identifikācijai vajadzētu pietikt ar bruto svaru.

Rāmis Nr. 7:

Šī kolonna ir atstāta tukša jebkurām papildus ziņām, kuras varētu tikt pieprasītas, tādām kā mēri vai atsauces uz citiem dokumentiem (piemēram, komerciāliem invoisiem).

Rāmji Nr. 6 un 7:

Citus daudzumus, ko eksportētājs var sniegt, lai atvieglotu identifikāciju, var ievietot atbilstoši vai nu rāmī Nr. 6 vai Nr. 7.

Rāmis Nr. 8:

Šis laukums ir atstāts detaļām par kompetentās institūcijas veikto sertificēšanu (sertifikācijas vēsture, zīmogi, paraksti, izdošanas vieta un datums, utt.). Precīzi vārdi, piemēram, ir atstāti izdošanas iestādes izvēlei, parauga formā lietotie vārdi kalpo tikai kā piemērs. Šo rāmi var izmantot arī eksportētāja (vai piegādātāja, vai ražotāja) parakstītajai deklarācijai.

III papildinājums

Noteikumi izcelsmes sertifikātu noformēšanai

Noteikumi izcelsmes sertifikātu noformēšanai (ja nepieciešams, šādu sertifikātu pieteikumiem) ir atstāti nacionālo varas iestāžu izvēlei, pievēršot pienācīgu uzmanību piezīmēm, kuras izteiktas iepriekš. Tomēr var būt nepieciešams nodrošināt, inter alia, sekojošu noteikumu ievērošanu:

1. Formas var tikt aizpildītas jebkurā veidā ar noteikumu, ka ieraksti ir neizdzēšami un viegli salasāmi.

2. Sertifikātos (vai pieteikumos) nevajadzētu atļaut ne dzēšanu, ne rakstīšanu pa virsu. Jebkurus grozījumus vajadzētu veikt, nosvītrojot kļūdaino informāciju un pierakstot prasītos papildinājumus. Šādi grozījumi jāapstiprina personai, kas tos veica, un jāapliecina atbilstošai varas iestādei vai institūcijai.

3 . Jebkuras neizmantotās vietas vajadzētu pārsvītrot, lai aizkavētu jebkuru vēlāku papildinājumu.

4. Ja eksporta tirdzniecības prasības to attaisno, papildus oriģinālam var izsniegt vienu vai vairākas kopijas.

Ievads

Daudzu iemeslu dēļ bieži ir nepieciešams preces, kuras potenciāli ir apliekamas ar importa nodevām un nodokļiem, pārvest no viena Muitas punkta uz otru.

Lielākās daļas valstu likumdošana satur noteikumus, saskaņā ar kuriem šāda pārvietošana var notikt bez importa vai eksporta nodevu un nodokļu maksāšanas, transportējot preces Muitas kontrolē, lai nodrošinātu, ka tiek ievēroti noteiktie nosacījumi. Procedūru, saskaņā ar kuru tiek veikta šāda pārvešana, sauc par Muitas tranzītu.

Lai atvieglotu starptautisko preču transportēšanu, kura jāveic caur vairākām Muitas teritorijām, iesaistītajām valstīm saskaņā ar starptautiskajiem līgumiem ir izveidota kārtība, lai pielietotu standarta procedūras rīcībai ar precēm, kuras tiek vestas Muitas tranzītā caur to teritorijām.

Šis Pielikums attiecas gan uz nacionālo, gan starptautisko Muitas tranzītu. Tas neattiecas uz precēm, kuras tiek sūtītas ar pastu vai vestas ceļotāja bagāžā.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins Muitas tranzīts nozīmē Muitas procedūru, saskaņā ar kuru preces tiek transportētas Muitas kontrolē no viena Muitas punktu uz otru;

(b) termins Muitas tranzīta operācija nozīmē preču transportu no izbraukšanas punkta uz galamērķa punktu Muitas tranzītā;

(c) termins iekraušanas punkts nozīmē jebkuru Muitas punktu, kura darbinieki pilnvaroti veikti noteiktus iepriekšējos pasākumus, lai atvieglotu Muitas tranzīta operācijas uzsākšanu izbraukšanas punktā;

(d) termins izbraukšanas punkts nozīmē jebkuru Muitas punktu, kurā sākas Muitas tranzīta operācija;

(e) termins punkts pa ceļam nozīmē jebkuru Muitas punktu, kurā preces tiek importētas vai eksportētas Muitas tranzīta operācijas laikā;

(f) termins galamērķa punkts nozīmē jebkuru Muitas punktu, kurā beidzas Muitas tranzīta operācija;

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

(h) termins deklarētājs nozīmē personu, kas paraksta Preču deklarāciju vai kuras vārdā tā ir parakstīta;

(ij) termins transporta vienība nozīmē:

        (i) konteinerus, kuru iekšējais tilpums ir viens kubikmetrs vai vairāk;

        (ii) automašīnas, ieskaitot treilerus un pustreilerus;

        (iii) dzelzceļa vagonus; un

        (iv) lihterus, baržas un citus kuģus lietošanai iekšzemes ūdensceļos;

(k) termins importa un eksporta nodevas un nodokļi nozīmē Muitas nodevas un visas citas nodevas, nodokļus vai citus maksājumus, kurus iekasē, importējot vai eksportējot preces vai saistībā ar preču importu vai eksportu, bet neieskaitot maksājumus un izmaksas, kuru apmērs ir ierobežots līdz aptuvenam sniegto pakalpojumu izmaksu apjomam;

(l) termins Muitas kontrole nozīmē pasākumus, kurus pielietoto, lai nodrošinātu, ka tiek ievēroti likumi un noteikumi, par kuru izpildi ir atbildīga Muita;

(m) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstīta kā vispārēja, ja tā nodrošina, ka tiks izpildītas saistības, kuras rodas no dažādām darbībām;

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

Principi

1. Standarts

Muitas tranzītu regulē šī Pielikuma noteikumi.

2. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kuri jāizpilda, un formalitātes, kuras jāveic, Muitas tranzīta nolūkam.

Darbības sfēra

3. Standarts

Muitas iestādēm jāatļauj transportēt preces Muitas kontrolē to teritorijā:

(a) no iebraukšanas punkta līdz izbraukšanas punktam;

(b) no iebraukšanas punkta līdz iekšzemes Muitas punktam;

(c) no iekšzemes Muitas punkta līdz izbraukšanas punktam;

(d) no iekšzemes Muitas punkta līdz citam iekšzemes Muitas punktam.

Piezīme 1.

Muitas tranzīta kustības, kuras aprakstīts punktos (a) līdz (c) iepriekš, tiek sauktas par starptautisko Muitas tranzītu, ja tās notiek kā daļa no vienkāršās Muitas tranzīta operācijas, kuras laikā tiek šķērsota viena vai vairākas robežas saskaņā ar divpusējiem vai daudzpusējiem līgumiem.

Piezīme 2.

Lai aprakstītu Muitas tranzīta kustības, kuras minētas iepriekš, var tikt lietoti sekojoši izteicieni:

(a) tiešais tranzīts (no iebraukšanas punkta līdz izbraukšanas punktam);

(b) iekšzemes tranzīts (no iebraukšanas punkta līdz iekšzemes Muitas punktam);

(c) ārējais tranzīts (no iekšzemes Muitas punkta līdz izbraukšanas punktam);

(d) iekšējais tranzīts (no viena iekšzemes Muitas punkta līdz citam iekšzemes Muitas punktam).

4. Standarts

Preces, kuras tiek vestas Muitas tranzītā, nedrīkst aplikt ar importa un eksporta nodevām un nodokļiem ar noteikumu, ka tiek ievēroti Muitas iestāžu noteiktie nosacījumi.

5. Rekomendētā prakse

Jebkurai personai, kam ir tiesības rīkoties ar precēm, piemēram, īpašniekam, ekspeditoram, starpniekam, saņēmējam vai pilnvarotajam aģentam, ko apstiprinājusi Muita, vajadzētu būt tiesīgai deklarēt preces Muitas tranzītam.

Piezīme.

Muitas iestādes var pieprasīt deklarētājam pierādīt viņa tiesības rīkoties ar precēm.

6. Standarts

Deklarētājs ir atbildīgs Muitai par pienākumu ievērošanu, kurus uzliek Muitas tranzīts; īpaši viņam jānodrošina, lai preces tiktu uzrādītas neskartas galamērķa punktā saskaņā ar nosacījumiem, ko uzliek Muitas iestādes.

Vispārīgie noteikumi

7. Standarts

Muitas iestādēm jānosaka Muitas punkti, kuri ir kompetenti veikt funkcijas, kas noteiktas Muitas tranzītam.

8. Rekomendētā prakse

Ja Muitas punkti ir izvietoti uz vienotas robežas, attiecīgo divu valstu Muitas iestādēm vajadzētu saskaņot to darba laikus un kompetenci Muitas tranzītam.

9. Rekomendētā prakse

Pēc ieinteresētās personas lūguma un tādu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem, Muitas iestādēm vajadzētu, cik to atļauj administratīvie apstākļi, veikt Muitas tranzītam noteiktās funkcijas ārpus darba laika un ārpus Muitas punkta telpām, saprotot, ka tādējādi radušos izdevumus var iekasēt no ieinteresētās personas.

10. Standarts

Prioritāte jādod Muitas operācijām ar dzīvniekiem, ātrbojīgām precēm un citiem steidzamiem sūtījumiem, kuri tiek vesti Muitas tranzītā un kuriem būtiska ir ātra transportēšana.

Formalitātes izbraukšanas punktā

(a) Preču deklarācija Muitas tranzītam

11. Standarts

Ja vien Muitas iestādes neatsakās no šīs formalitātes, rakstiska Preču deklarācija Muitas tranzītam ir jāiesniedz izbraukšanas punktā.

Piezīme.

Dažās valstīs eksistē vienkāršota procedūra, kurā atsakās no noteiktām Muitas formalitātēm, ieskaitot Preču deklarācijas iesniegšanu. Šīs procedūras ir pielietojamas, piemēram, precēm, kuras tiek vestas pa dzelzceļu ar starptautiskā sūtījuma zīmi, un precēm, kuras pārvieto tikai pierobežas zonā.

12. Standarts

Preču deklarācijas Muitas tranzītam formām jāatbilst oficiālajam paraugam, ko noteikušas kompetentas varas iestādes.

Piezīme 1.

Deklarētājam parasti pieprasa deklarēt sekojošo:

— nosūtītāja nosaukumu un adresi;

— deklarētā ja nosaukumu un adresi;

— saņēmēja nosaukumu un adresi;

— transporta veidu;

— transporta līdzekļu identifikāciju;

— piestiprinātos zīmogus utt.;

— iekraušanas vietu;

— galamērķa punktu;

— transporta vienību (tipu, identifikācijas Nr.);

— paku zīmes, numuru s, skaitu un veidu;

— preču aprakstu;

— sūtījuma bruto svaru kilogramos;

— pievienoto dokumentu sarakstu;

— vietu, datumu un deklarētāja parakstu.

Piezīme 2.

Ja tiek paredzēta esošo Preču deklarāciju Muitas tranzītam formu pārskatīšana vai jaunu formu sagatavošana, kompetentas iestādes var savas formas sagatavot pēc parauga, kas dots šī Pielikuma Papildinājumā I, ievērojot Piezīmes, kuras dotas Papildinājumā II. Paraugs ir domāts kā pamats Preču deklarāciju Muitas tranzītam formu veidošanai, kuras tiktu izmantotas Muitas tranzīta operācijās, ja ar divpusējiem vai daudzpusējiem līgumiem nav noteiktas citas formas. Paraugs ir izveidots, lai tiktu izmantots nacionālajām Muitas tranzīta operācijām, bet tas var tikt izmantots arī starptautiskajām Muitas tranzīta operācijām.

13. Rekomendētā prakse

Jebkurš komerciāls vai transporta dokuments, kas skaidri sniedz nepieciešamās ziņas, jāpieņem kā Preču deklarācijas Muitas tranzītam aprakstošā daļa.

(b) Garantija

14. Standarts

Nacionālajā likumdošanā vai Muitas iestādēm saskaņā ar nacionālo likumdošanu jānosaka garantijas forma, kas jāsniedz Muitas tranzīta nolūkam.

15. Rekomendētā prakse

Izvēle starp vairākām pieņemamām garantijas formām jāatstāj deklarētājam.

16. Standarts

Muitas iestādēm jānosaka summa, par kādu jāsniedz garantija Muitas tranzīta operācijā.

17. Standarts

Ja tiek pieprasīta garantija, lai nodrošinātu, ka tiks izpildīti pienākumi, kuri rodas no vairākām Muitas tranzīta operācijām, Muitas iestādēm jāpieņem vispārējā garantija.

18. Rekomendētā prakse

Jebkuras garantijas summa jānosaka tik maza, cik vien iespējams, ievērojot potenciāli maksājamās importa nodevas un nodokļus.

(c) Sūtījumu pārbaude un identifikācija

19. Rekomendētā prakse

Ja Muitas iestādes izmanto savas tiesības pārbaudīt preces, kuras deklarētas Muitas tranzītam, tām jāaprobežo pārbaudes apjoms līdz tādam, kas nepieciešams, lai nodrošinātu likumu un noteikumu ievērošanu, par kuru izpildi ir atbildīga Muita.

20. Standarts

Muitas iestādēm izbraukšanas punktā jāveic nepieciešamās darbības, kas dotu iespēju galamērķa punktā identificēt sūtījumu un noteikt jebkuru neatļautu iejaukšanos.

21. Standarts

Ja sūtījums tiek transportēts transporta vienībā, jāuzliek Muitas zīmogi uz pašas transporta vienības ar noteikumu, ka transporta vienība ir tā konstruēta un aprīkota, ka:

(a) Muitas zīmogus tām var viegli un efektīvi uzlikt;

(b) preces nevar izņemt vai ielikt transporta vienības aizzīmogotajā daļā, neatstājot redzamas aiztikšanas pēdas vai nesalaužot Muitas zīmogu;

(c) tā nesatur slēptas telpas, kurās preces var tikt noslēptas;

(d) visas telpas, kuras derīgas preču glabāšanai ir viegli pieejamas Muitas inspekcijai.

Šādas transporta vienības preču transportēšanai arī jāapstiprina ar Muitas zīmogu.

Piezīme 1.

Transporta vienības tiek apstiprinātas preču transportēšanai ar Muitas zīmogu saskaņā ar dažādiem starptautiskajiem līgumiem, tādiem kā Muitas Konvencija par konteineriem (Ženēva, 1956. gada 18. maijs), Muitas Konvencija par starptautisko preču transportu ar TIR karnetēm (Ženēva, 1959. gada 15. janvāris), the Unite technique des chemins de fer, kas noslēgts Bernē 1886. gada maijā (1960. gada redakcija), un Centrālās Rhine Komisijas Noteikumi par Rhine navigācijas kuģu zīmogošanu (1963. gada 21. novembra versija). Tās var tikt apstiprinātas nākotnē saskaņā ar līgumiem, kuri varētu aizstāt iepriekšējos. Papildus kārtību apstiprināšanai var noteikt valstis ar divpusējiem vai daudzpusējiem līgumiem par transporta vienībām, kuras izmantojamas Muitas tranzītam tikai to teritorijās, piemēram, par konteineriem , kuru iekšējais tilpums ir mazāks par vienu kubikmetru, bet kurš visos citos aspektos pieļauj Muitas rīcību kā ar konteineriem.

Piezīme 2.

Noteiktos apstākļos Muitas iestādes var nolemt apzīmogot transporta vienības ar Muitas zīmogu, ja tās pārliecinās, ka vienības ir pietiekami drošas, ja tiek apzīmogotas.

22. Standarts

Ja sūtījums tiek transportēts transporta vienībā, kuru nevar efektīvi apzīmogot, jānodrošina identifikācija un jāpadara par nosakāmu neatļauta iejaukšanās vai nu, uzliekot Muitas zīmogus atsevišķām pakām, uzliekot identifikācijas zīmes, aprakstot preces, atsaucoties uz paraugiem, plāniem, skicēm vai fotogrāfijām, kuras pievienotas Preču deklarācijai, ar pilnīgu preču pārbaudi un tās rezultātu pierakstīšanu uz Preču deklarācijas vai arī ar Muitas eskortu.

Piezīme  

Darbību precizitāte, ko Muitas iestādes var nolemt veikt, ja preces tiek transportētas transporta vienībā, kuru nevar efektīvi apzīmogot, būs atkarīga no katra gadījuma individuālajiem apstākļiem, ievērojot tādus faktorus kā preču raksturs, to iepakojums un potenciāli maksājamās importa vai eksporta nodevas un nodokļi.

(d) Papildus kontroles pasākumi

23. Standarts

Vienīgi, ja Muitas iestādes uzskata šādu pasākumu par nepieciešamu, tām :

(a) jāpieprasa pārvietot preces pa noteiktu maršrutu; vai

(b) jāpieprasa transportēt preces Muitas eskortā.

24. Rekomendētā prakse

Ja Muitas iestādes nosaka laika limitu preču uzrādīšanai noteiktā Muitas punktā, tām vajadzētu ievērot apstākļus, kādos notiks Muitas tranzīta operācija.

Muitas zīmogi un identifikācijas zīmes

25. Standarts

Muitas zīmogiem un plombām, kuras tiek pielietotas Muitas tranzītam, jāatbilst minimālajām prasībām, kas noteiktas šī Pielikuma Papildinājumā III.

26. Rekomendētā prakse

Muitas zīmogus un identifikācijas zīmes, ko piestiprinājušas ārvalstu Muitas iestādes, vajadzētu pieņemt Muitas tranzīta operācijām, ja vien tie netiek uzskatīti par nepietiekamiem vai nedrošiem vai arī ja Muitas iestādes uzsāk preču pārbaudi. Ja Muitas teritorijā ir pieņemti ārvalstu Muita s zīmogi un plombas, tām vajadzētu sniegt tādu pašu likumisko aizsardzību šajā teritorijā kā nacionālajiem zīmogiem un plombām.

Muitas tranzīta izbeigšanās

27. Standarts

Nacionālajā likumdošanā par Muitas tranzīta operācijas izbeigšanos nedrīkst būt noteikts vairāk par to, ka preces un attiecīgā Preču deklarācija jāiesniedz galamērķa punktā jebkurā noteiktā laika limitā tā, lai preces nebūtu mainītas un lietotas, un ar neskartiem Muitas zīmogiem vai identifikācijas zīmēm.

Piezīme 1.

Kontroles, kuras tiek veiktas galamērķa punktā iepriekš minētiem nolūkiem, var atšķirties atkarībā no katras atsevišķās Muitas tranzīta operācijas apstākļiem. Muitas iestādes parasti tomēr pārliecinās, ka jebkuri zīmogi un plombas vai identifikācijas zīmes ir neskartas, tās var pārbaudīt; ka transporta vienība, ja tāda ir, citādi ir droša un ka var veikt pašu preču vai nu īso vai detalizēto pārbaudi. Preču pārbaude var notikt, piemēram, sakarā ar preču pakļaušanu citai Muitas procedūrai.

Piezīme 2.

Nacionālajā likumdošanā var paredzēt, ka par nelaimes gadījumiem un citiem neparedzētiem notikumiem pa ceļam, kuri ietekmē Muitas tranzīta operāciju, jāpaziņo, un tie jāapstiprina Muitai vai citai kompetentai iestādei, kas atrodas tuvāk nelaimes gadījuma vai cita notikuma vietai .

28. Standarts

Ja kompetentas Muitas iestādes ir pārliecinājušās, ka ieinteresētā persona ir izpildījusi savus pienākumus, jebkura sniegtā garantija jāatdod atpakaļ bez kavēšanās.

29. Rekomendētā prakse

Ja nepārvietojas pa noteikto maršrutu vai neievēro noteikto laika limitu, potenciāli iekasējamās importa vai eksporta nodevas un nodokļus nevajadzētu iekasēt ar noteikumu, ka Muitas iestādes pārliecinās, ka visas citas prasības ir ievērotas.

30. Standarts

Izņēmumu no parasti iekasējamo importa vai eksporta nodevu un nodokļu maksāšanas jāpiešķir, ja Muitas iestādes ir pārliecinājušās, ka preces, kuras tika transportētas Muitas tranzītā, ir iznīcinātas vai neatgriezeniski pazudušas nelaimes gadījumā vai nepārvaramas varas dēļ, vai to rakstura dēļ ir uzskatāmas par atkritumiem.

Piezīme.

Šādu preču atlikumus var:

(a) nomuitot vietējai lietošanai to esošajā stāvoklī tā, it kā tās būtu importētas šajā stāvoklī; vai

(b) reeksportēt; vai

(c) atbrīvot no visiem maksājumiem Valsts ieņēmumos; vai

(d) iznīcināt vai padarīt par komerciāli bezvērtīgām Muitas kontrolei bez zaudējumiem Valsts ieņēmumos;

pēc Muitas iestāžu pieprasījuma.

Starptautiskie līgumi par Muitas tranzītu

31. Rekomendētā prakse

Līgumslēdzējām Pusēm rūpīgi jāapsver iespējas pievienoties:

— Muitas Konvencijai par Starptautisko Muitas tranzītu (ITI Konvencija), Vīne, 1971. gada 7. jūnijs;

— Muitas Konvencijai par Starptautisko preču transportu ar TIR karnetēm (TIR Konvencija), Ženēva, 1959. gada 15. janvāris;

— Muitas Konvencijai par ATA karneti preču ievešanai uz laiku (ATA Konvencija), Brisele, 1961. gada 6. decembris;

un jebkuriem starptautiskajiem instrumentiem, kuri varētu sekot šiem.

Piezīme

ATA karnetes var pieņemt preču tranzītam, kuras jātransportē līdz galapunktam vai no tā Muitas kontrolē, vai nu pagaidu ievešanas valstī vai caur eksportēšanas un importēšanas valsti vai valstīm saskaņā ar pagaidu ievešanas noteikumiem.

32. Rekomendētā prakse

Līgumslēdzējām Pusēm, kuras negatavojas pievienoties 31. Rekomendētajā praksē uzskaitītajiem starptautiskajiem instrumentiem, vajadzētu, sastādot divpusējus vai daudzpusējus līgumus Starptautiskā Muitas tranzīta procedūru ieviešanas nolūkam, ievērot tajos šī Pielikuma 1. līdz 30. Standartus un Rekomendētās prakses un turklāt iekļaut līgumos šādus specifiskos noteikumus:

(1) ja preces tiek transportētas transporta vienībā, kas atbilst 21. Standarta prasībām, un ja ieinteresētā persona to pieprasa un nodrošina, ka transporta vienība transporta operācijai sekojošā stadijā tiks pakļauta Muitas tranzīta procedūrai, kurai nepieciešams Muitas zīmogs, Muitas iestādēm iekraušanas punktā vajadzētu:

— pārliecināties par pavaddokumentu pareizību, kuri apstiprināti ar divpusējiem vai daudzpusējiem līgumiem un kuros aprakstīts transporta vienības saturs;

— aizzīmogot transporta vienību;

— pierakstīt pavaddokumentos iekraušanas punkta nosaukumu, piestiprināto Muitas zīmogu detaļas un piestiprināšanas datumu.

(2) ja preces pēc tam tiek deklarētas Muitas tranzītam, Muitas iestādēm, kad tās uzskata par nepieciešamu pārbaudīt preces, izbraukšanas punktā vajadzētu, ja vien nav izņēmuma apstākļu, pieņemt zīmogus, kuri piestiprināti iekraušanas punktā, un pavaddokumentus, kuri minēti punktā (1) iepriekš;

(3) vienkāršās Preču deklarācijas Muitas tranzītam formas vajadzētu pieņemt katrā iesaistītajā Muitas teritorijā; šādām formām vajadzētu būt veidotām pēc parauga, kas parādīts šī Pielikuma Papildinājumā I, ievērojot Papildinājumā II sniegtās Piezīmes;

(4) ja tiek pieprasīta garantija, to vajadzētu sniegt un pieņemt tādā formā, kas derīga un pielietojama garantēšanai katrā no iesaistītajām Muitas teritorijām, pierādot šādas garantijas eksistenci ar Preču deklarācijas Muitas tranzītam formu vai ar citu dokumentu;

(5) neievērojot savas tiesības pārbaudīt preces, Muitas iestādēm parasti vajadzētu ierobežot punktos pa ceļam veicamo formalitāšu apjomu līdz sekojošam:

— punktos, kuros preces tiek importētas Muitas teritorijā, Muitas iestādēm vajadzētu pārliecināties, ka Preču deklarācija atbilst noteikumiem, ka jebkuri iepriekš piestiprinātie Muitas zīmogi un plombas vai identifikācijas zīmes ir neskartas un, ja nepieciešams, ka transporta vienība ir droša un ka garantija ir derīga, ja tā tiek pieprasīta; tām tad vajadzētu Preču deklarāciju atbilstoši indosēt;

— to Muitas punktu teritorijā, no kuriem preces tiek aizvestas, Muitas iestādēm vajadzētu pārliecināties, ka jebkuri iepriekš piestiprinātie Muitas zīmogi un plombas vai identifikācijas zīmes ir neskartas un, ja nepieciešams, ka transporta vienība ir droša; tām tad vajadzētu Preču deklarāciju atbilstoši indosēt;

(6) ja punktā pa ceļam tiek noņemts Muitas zīmogs vai identifikācijas zīme, piemēram, lai pārbaudītu preces, tajā vajadzētu pierakstīt detaļas par jaunajiem Muitas zīmogiem vai identifikācijas zīmēm uz Preču deklarācijas, kas pavada preces;

(7) turpmāk formalitātes punktos pa ceļam vajadzētu samazināt vai pilnīgi aizliegt, Muitas tranzīta uzlikto pienākumu izpildi veicot kompetentām iestādēm par visu Muitas tranzīta operāciju;

(8) vajadzētu paredzēt pasākumus par savstarpējo palīdzību starp attiecīgo valstu Muitas administrācijām par dokumentu pareizības, kuros aprakstītas preces, kas tiek transportētas Muitas tranzītā, un Muitas zīmogu autentiskuma pārbaudīšanu.

Informācija par Muitas tranzītu

33. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par Muitas tranzītu būtu viegli pieejama jebkurai ieinteresētajai personai.

II papildinājums

Piezīmes

1. Preču Deklarācijas muitas tranzītam parauga lielums ir starptautiskais ISO lielums A4 (210x297 mm, 8.27x11.69 collas). Forma jānodrošina ar 10 mm augšējo malu un 20 mm kreisās puses malu. Atstarpēm starp līnijām jābalstās uz 4.24 mm (1/6 collas) nedalāmām atstarpēm un platumā uz 2.54 mm (1/10 collas) nedalāmām atstarpēm. Plānam jāatbilst Eiropas Ekonomiskās Komisijas plānam, kā tas dots Papildinājumā I, nelielas novirzes no rāmju u.c. lieluma ir pieļaujamas, ja tas nepieciešams praktisku apsvērumu dēļ izdošanas valstī, tādām kā nemetriskās mērvienību sistēmas lietošana, dokumentu noformēšanas nacionālās iezīmes utt.

2. Valstis var noteikt standartus par svaru uz m2 papīra un mašīnraksta lietošanu, lai aizkavētu viltošanu.

3. Nosaukumi, kas ietverti Preču deklarācijas muitas tranzītam paraugā, paredzēti tikai, lai norādītu informācijas raksturu, kurai jāparādās dotajā vietā. Gadījumos, kad nacionālajā likumdošanā tas noteikts par nepieciešamu, katra valsts šos nosaukumus tās nacionālajā formā var brīvi aizvietot ar tādiem, kādus tā uzskata par atbilstošākiem ar noteikumu, ka šie vārdi neietekmē informācijas raksturu, kāds norādīts Preču deklarācijas Muitas tranzītam paraugā.

4. Turklāt administrācijām ir atļauts izlaist plānā jautājumus, ko tās nepieprasa. Vietas, kas tādējādi paliek brīvas, var tikt izmantotas oficiāliem nolūkiem.

5. Paraugs ir izveidots tā, ka ziņas, kuras attiecas tikai uz starptautisko Muitas tranzītu, tiek izvietotas formas otrajā pusē un tādējādi var tikt izmantots citiem pieteikumiem.

6. Uz paraugformas rāmjiem attiecas sekojoši komentāri:

Nosūtītājs (nosaukums un adrese)

Šis rāmis ir paredzēts, lai norādītu preču nosūtītāja nosaukumu un adresi. Ja uz vairāku nosūtītāju precēm attiecas viena deklarācija, tiek veikta atsauce uz pievienotajiem dokumentiem.

Saņēmējs (nosaukums un pasta adrese)

Šī rāmja augšējā daļa ir paredzēta, lai norādītu preču saņēmēja pasta adresi; apakšējā daļa pēc vārdiem Piegādes adrese ir paredzēta, lai precizētu adresi, uz kuru preces ir jānogādā, ja tā ir atšķirīga no pasta adreses.

Deklarētājs (nosaukums un adrese)

Šis termins nozīmē fizisku vai juridisku personu, kas paraksta Muitas tranzīta deklarāciju vai kuras vārdā tā ir parakstīta.

Valsts, no kurienes nosūtīts

Šis rāmis ir paredzēts, lai norādītu valsti, no kuras preces tiek sūtītas, tā ir, protams, eksporta valsts.

Galamērķa valsts

Tas nozīmē valsti, kurā ir preču tranzīta galapunkts pēc Muitas tranzīta operācijas.

Iekraušanas vieta (*)

Tas nozīmē izbraukšanas vietu, kurā preces tiek iekrautas transporta līdzeklī.

Estakāde, noliktava utt.

Šis rāmis ir paredzēts, lai norādītu — kad vēlams — vietu, kurā preces tiek glabātas pirms iekraušanas, kam ir īpaša interese, ja preces tiek eksportētas no Muitas noliktavas utt.

Caur (*)

Ar "caur" saprot vietas, kurās tiek šķērsotas Muitas robežas, vietas, kurās notiek transporta līdzekļa maiņa utt.

Transporta veids un līdzeklis

Vajadzētu sniegt informāciju par izmantoto transporta veidu un līdzekļiem katrā transportēšanas posmā, atbilstoši norādot kuģa nosaukumu, dzelzceļa vagona vai automašīnas reģistrācijas numuru utt. Ja izmanto jauktu transporta veidu, šie dati jāieraksta transportēšanas laikā.

Galamērķa punkts(*)

Tas nozīmē Muitas punkta nosaukumu, kurā beidzas Muitas tranzīta operācija.

Pievienotie dokumenti

Deklarētājam šajā rāmī vajadzētu uzskaitīt šādus dokumentus, piem., izcelsmes un sanitārās kontroles sertifikātus, preču sarakstus, kuri tiek pievienoti deklarācijai.

Oficiāla lietošana

Šis rāmis ir paredzēts jebkurai informācijai, kas attiecas uz paku kontroli utt.

Zīmogi, u.c., ko piestiprina Muita/deklarētājs

Šī vieta ir paredzēta zīmogu u.c. piestiprinājumu numuru norādīšanai vai citām identifikācijas ziņām. Jāatzīmē atbilstošais rāmītis, lai norādītu vai zīmogus u.c. piestiprināja Muita vai deklarētājs.

Transporta vienība (tips, identifikācijas Nr.), paku vai priekšmetu zīmes un numuri

Šī vieta ir paredzēta ziņām par transporta vienību vai preču identifikāciju (piem., konteineru tipam un identifikācijas Nr.), tādām kā kuģa kravas zīmes, galvenie numuri un palīgnumuri, vai adreses apzīmējums.

Paku skaits un veids/preču apraksts

Šī vieta ir paredzēta ziņām par paku skaitu un veidu un preču aprakstam vai nu vienkāršos tirdzniecības nosaukumos, vai, ja iespējams, lietojot Muitas terminoloģiju vai pielietojamos kravas tarifus.

Preces Nr.

Ja iespējams, vajadzētu sniegt atbilstošo pielietojamā statistiskā preču saraksta numuru vai Muitas tarifus, jo lielākajā daļā gadījumu šie numuri vai to daļas tiek lietoti visā pasaulē un tas varētu palīdzēt identificēt preci.

Bruto svars, kg

Preču bruto svaru vajadzētu sniegt kilogramos.

Nacionālās administratīvās prasības

Šis rāmis ir paredzēts, lai nodrošinātu vietu jebkurām papildus ziņām, tādām kā vedēja nosaukums, paredzētais maršruts vai laika limits. Tas var tikt lietots arī oficiāliem norādījumiem par galamērķa punktu.

Ziņas par garantiju

Ziņas par sniegto garantiju, piemēram, skaidras naudas depozīts, galvojums, jāsniedz šajā rāmī.

Vieta, datums un deklarētāja paraksts

Tekstu šajā rāmī var attiecīgi mainīt, lai atspoguļotu nacionālo likumdošanu, divpusējos vai daudzpusējos līgumus.

Kas attiecas uz rāmjiem Muitas tranzīta deklarācijas otrā pusē, tie ir paredzēti tikai kā piemēri un tiks pievienoti saskaņā ar procedūru, kas paredzēta ar divpusējiem vai daudzpusējiem Muitas tranzīta līgumiem.

_________________________________________

(*) Šo rāmīšu izkārtojums var tikt piemērots, ievērojot īpaša pielietojuma prasības, vai arī, lai pielīdzinātās formas iekļautu viena vilciena sistēmā.  

III papildinājums

Minimālās prasības, kuras jāizpilda Muitas zīmogos un stiprinājumos

Muitas zīmogiem un stiprinājumiem jāatbilst šādām minimālajām prasībām:

1. Vispārējām prasībām par zīmogiem un stiprinājumiem:

Zīmogiem un stiprinājumiem kopā

(a) jābūt stingriem un izturīgiem;

(b) jābūt viegli un ātri piestiprināmiem;

(c) jābūt viegli pārbaudāmiem un identificējamiem;

(d) jābūt tādiem, kas neatļauj noņemšanu vai likvidēšanu bez salaušanas vai pēdu atstāšanas;

(e) jābūt tādiem, ko var lietot tikai vienu reizi;

(f) jābūt tādiem, ko ir tik grūti kopēt vai viltot, cik vien iespējams.

2. Zīmogu fiziskās specifikācijas:

(a) zīmoga veidam un lielumam jābūt tādam, ka jebkuras identifikācijas zīmes ir viegli salasāmas;

(b) jebkurai cilpiņai zīmogā jābūt tāda lieluma, kas atbilst lietotajam stiprinājumam, un jābūt tā izvietotam, ka stiprinājums tiek turēts stingri, kad zīmogs tiek noslēgts;

(c) lietojamam materiālam jābūt pietiekami stipram, lai aizkavētu negaidītu pārtrūkšanu, ātru nolietošanos (sakarā ar laika apstākļiem, ķīmisku iedarbību utt.) vai tādu aiztikšanu, kuru nav iespējams noteikt;

(d) lietojamais materiāls jāizvēlas, ievērojot izmantojamo zīmogošanas sistēmu.

3. Stiprinājumu fiziskās specifikācijas:

(a) tiem jābūt stipriem un izturīgiem pret laika apstākļiem un koroziju;

(b) lietojamā stiprinājuma garums nedrīkst dot iespēju atvērt vai daļēji atvērt apzīmogoto atvērumu bez zīmoga vai stiprinājuma salaušanas vai citāda acīmredzama bojā juma;

(c) lietojamais materiāls jāizvēlas, ievērojot izmantojamo zīmogošanas sistēmu.

4. Identifikācijas zīmes:

Atbilstoši zīmogam vai stiprinājumam jābūt apzīmētam sekojoši:

(a) vārdu Muita ieteicams lietot vienā no oficiālajām Padomes valodām (angļu vai franču), lai norādītu, ka tas ir Muitas zīmogs;

(b) ieteicamas zīmes, kuras tiek lietotas automašīnu reģistrācijas valsts apzīmēšanai starptautiskajā satiksmē, lai norādītu valsti, kas izmantojusi zīmogu;

(c) ar kodētiem burtiem vai numuriem, lai, piemēram, dotu iespēju Muitas punktam, kurš uzlika zīmogu vai ar kura pilnvaru tas tika uzlikts, to identificēt.

Ievads

Parasti starptautiskās tirdzniecības praksē preču importēšanas brīdī nav zināms, kādā veidā šīs preces beigās tiks izmantotas. Tas savukārt importētājam uzliek pienākumu uzglabāt šādas preces īsāku vai garāku laika periodu.

Ja ir paredzēts preces reeksportēt, tad importētāja interesēs ir pakļaut tās muitas procedūrai, kas atbrīvotu tās no importa nodevu un nodokļu maksāšanas.

Ja preces ir paredzētas tieši importam, tad atkal importētāja interesēs ir atlikt importa nodevu un nodokļu maksāšanu līdz preču atlaišanai vietējai lietošanai.

Lai realizētu iepriekš minēto importētājam par labu, lielākā daļa valstu nacionālajā likumdošanā paredz preču uzglabāšanas procedūru Muitas noliktavās.

Tomēr importējamās preces nav vienīgās, kuras var pakļaut Muitas noliktavu procedūrai.

Piemēram, dažas valstis atļauj tādu preču uzglabāšanu Muitas noliktavās, kuras apliekamas vai par kurām jau nomaksātas iekšējās nodevas un nodokļi (vai nu nacionālas izcelsmes vai iepriekš importētas ar nomaksātām importa nodevām un nodokļiem), lai tās varētu pretendēt uz atbrīvojumu vai šādu iekšējo nodevu un nodokļu atmaksāšanu.

Līdzīgi tādu preču ievietošana Muitas noliktavā, kuras iepriekš tika pakļautas citai Muitas procedūrai vai par kuru eksportu var tikt paredzēta importa nodevu un nodokļu atmaksāšana, ļauj Muitas iestādēm atbrīvot šīs preces no šādām citām Muitas procedūrām vai atmaksāt importa nodevas un nodokļus atkarībā no situācijas pirms vēl preces tiek faktiski reeksportētas.

Šī Pielikuma noteikumi neattiecas uz:

— preču uzglabāšanu pagaidu noliktavās (aizslēgtās telpās un norobežotos vai nenorobežotos laukumos, kurus apstiprinājusi Muita un kuros preces var uzglabāt līdz nomuitošanai);

— preču uzglabāšanu brīvajās ostās un brīvajās zonās;

— preču, kas nosacīti atbrīvotas no importa nodevām un nodokļiem, apstrādi vai pārstrādi Muitas uzraudzībā telpās, kuras apstiprinājusi Muita (iekšējās pārstrādes noliktava).

Definīcijas

Šī Pielikuma ietvaros:

(a) termins Muitas noliktavu procedūra nozīmē Muitas procedūru, saskaņā ar kuru importētās preces tiek uzglabātas Muitas kontrolē nozīmētā vietā (Muitas noliktavā) bez importa nodevu un nodokļu maksāšanas;

(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 Muitas kontrole nozīmē pasākumus, kurus veic, lai nodrošinātu, ka tiek ievēroti likumi un noteikumi, par kuru izpildi ir atbildīga Muita;

(d) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstīta kā vispārējā, ja tā nodrošina, ka tiks izpildītas saistības, kuras rodas no dažādām darbībām;

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

Principi

1. Standarts

Muitas noliktavu procedūru regulē šī Pielikuma noteikumi.

Noliktavu veidi

2. Standarts

Nacionālajā likumdošanā jāparedz, lai Muitas noliktavas būtu pieejamas visiem importētājiem (atklātās Muitas noliktavas).

Piezīme.

Saskaņā ar nacionālās likumdošanas noteikumiem atklātās Muitas noliktavas var vadīt vai nu Muitas iestādes vai citas varas iestādes vai fiziskas vai juridiskas personas.

3. Standarts

Tiesības uzglabāt importētas preces atklātās Muitas noliktavās nedrīkst aprobežot līdz importētājiem, bet tām jābūt jebkurai ieinteresētai personai.

4. Standarts

Nacionālajā likumdošanā, ja tas ir nepieciešams, jāparedz, ka Muitas noliktavas var lietot tikai noteiktas personas (privātās Muitas noliktavas), lai ievērotu speciālas tirdzniecības vai rūpniecības prasības.

Muitas noliktavu veidošana

5. Standarts

Muitas iestādēm jānosaka prasības par Muitas noliktavu konstrukciju un plāniem un Muitas kontroles kārtību.

Piezīme

Kontroles nolūkā Muitas iestādes ir tiesīgas:

— pieprasīt, lai Muitas noliktavas būtu divkārši aizslēdzamas (nodrošinātas ar ieinteresētās personas un Muitas atslēgām);

— pastāvīgi un neregulāri uzraudzīt telpas;

— veikt uzglabāto preču uzskaiti vai pieprasīt, lai tā tiktu veikta (izmantojot vai nu speciālus reģistrus vai attiecīgas deklarācijas);

— laiku pa laikam inventarizēt preces noliktavās.

Noliktavu vadīšana

6. Standarts

Nacionālajā likumdošanā jānosaka persona vai personas, kas ir atbildīgas par jebkuru iekasējamo importa nodevu un nodokļu nomaksāšanu par precēm, kuras pakļaujamas Muitas noliktavu procedūrai un par kurām netiek veikta uzskaite Muitas iestāžu pārliecībai.

Vispārīgie noteikumi

7. Standarts

Ja tiek pieprasīta garantija, lai nodrošinātu, ka tiks izpildīti pienākumi, kas izriet no dažādām operācijām, Muitas iestādēm jāpieņem vispārējā garantija.

8. Rekomendētā prakse

Jebkuras garantijas summa jānosaka tik maza, cik vien iespējams, ievērojot potenciāli iekasējamās importa nodevas un nodokļus

9. Rekomendētā prakse

Muitas iestādēm vajadzētu iztikt bez garantijas, ja Muitas noliktava ir atbilstošā Muitas uzraudzībā, īpaši, ja tā ir aizslēgta ar Muitas atslēgu.

10. Standarts

Muitas iestādēm jānosaka prasības par Muitas noliktavu vadīšanu un kārtība preču uzglabāšanai Muitas noliktavās un inventarizēšanai, un uzskaite jāpakļauj Muitas iestāžu apstiprināšanai.

Preces, kuras atļauts uzglabāt noliktavās

11. Rekomendētā prakse

Uzglabāšanu atklātajās Muitas noliktavās vajadzētu atļaut visiem importēto preču veidiem, kuras apliekamas ar importa nodevām un nodokļiem vai citiem ierobežojumiem vai aizliegumiem nekā tie, kas pamatoti ar sabiedrības morāli vai sabiedrisko kārtību, sabiedrības drošību, higiēnu vai veselību vai veterināriem, vai fitoloģiskiem apsvērumiem , vai patentu, tirdzniecības zīmju un autortiesību aizsardzību neatkarīgi no daudzuma, izcelsmes valsts, valsts, no kurienes tās ievestas, vai galamērķa valsts.

Preces, kuras var radīt briesmas, kuras var ietekmēt citas preces vai kurām nepieciešams speciāls aprīkojums, vajadzētu pieņemt tikai Muitas noliktavās, kas speciāli izveidotas to pieņemšanai.

12. Standarts

Kompetentām varas iestādēm ar pilnvaru, kas piešķir tiesības Muitas noliktavu procedūrai, vai ar atbilstošiem noteikumiem jānosaka to preču veidi, kuras var uzglabāt privātajās Muitas noliktavās.

13. Rekomendētā prakse

Muitas noliktavās vajadzētu atļaut uzglabāt preces, kurām ir tiesības uz importa nodevu un nodokļu atmaksāšanu, kad tās tiek eksportētas, tādējādi tās var pretendēt uz šādu atmaksāšanu uzreiz ar nosacījumu, ka tās pēc tam tiks eksportētas.

14. Rekomendētā prakse

Muitas noliktavās, lai pēc tam eksportētu vai izmantotu citā atļautā veidā, vajadzētu atļaut uzglabāt preces, kuras pakļautas pagaidu ievešanas procedūrai, tādējādi izpildot pienākumus, ko uzliek šī procedūra.

15. Rekomendētā prakse

Muitas noliktavās vajadzētu atļaut uzglabāt preces, kuras paredzētas ekportēšanai, kuras ir apliekamas vai par kurām jau nomaksātas iekšējās nodevas un nodokļi, lai tās varētu pretendēt uz atbrīvošanu vai šādu iekšējo nodevu un nodokļu atmaksāšanu ar nosacījumu, ka tās pēc tam tiek eksportētas.

Ievešana noliktavās

16. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kādos preces, kuras uzglabājamas, jāuzrāda kompetentam Muitas punktam un kādos jāiesniedz Preču deklarācija.

Atļautās darbības

17. Standarts

Jebkurai personai, kam ir tiesības rīkoties ar precēm noliktavās, jāatļauj:

(a) inspicēt tās;

(b) ņemt paraugus importa nodevu un nodokļu maksāšanai, ja tie piemērojami;

(c) veikt operācijas to aizsargāšanai.

18. Standarts

Ar precēm, kuras tiek uzglabātas noliktavās, jāatļauj veikt parastās darbības, lai uzlabotu to iepakojumu vai pārdošanas kvalitāti vai sagatavotu tās iekraušanai, tādas kā sadalīšana, paku grupēšana, sortēšana un šķirošana un pārpakošana.

Uzglabāšanas ilgums

19. Standarts

Atļautais maksimālais ilgums preču uzglabāšanai Muitas noliktavās jānosaka, ievērojot tirdzniecības vajadzības, un tas nedrīkst būt īsāks par vienu gadu.

Īpašuma tiesību maiņa

20. Standarts

Jāatļauj preču, kuras tiek uzglabātas Muitas noliktavās, īpašuma tiesību maiņa.

Preču nolietošanās, pazaudēšana vai iznīcināšana

21. Standarts

Preces, kuras nolietojušās vai sabojājušās nelaimes gadījumā vai nepārvaramas varas dēļ, jāatļauj nomuitot vietējai lietošanai pirms aizvešanas no noliktavas tā, it kā tās būtu importētas šādā nolietotā vai bojātajā stāvoklī.

22. Standarts

Preces, kuras tiek uzglabātas noliktavā un kuras iznīcinātas vai neatgriezeniski pazudušas nelaimes gadījumā vai nepārvaramas varas dēļ, nedrīkst pakļaut importa nodevām un nodokļiem ar noteikumu, ka šāda iznīcināšana vai pazušana ir pienācīgi konstatēta Muitas iestāžu pārliecībai.

Jebkuras atliekas vai atkritumi, kuri paliek pēc iznīcināšanas, ja tie tiek muitoti vietējai lietošanai, jāapliek ar importa nodevām un nodokļiem, kuri tiktu piemēroti šādām atliekām un atkritumiem, kas tiktu importēti šādā stāvoklī.

23. Standarts

Pēc tās personas lūguma, kam ir tiesības rīkoties ar precēm, kas tiek glabātas noliktavā, jebkuras uzglabātās preces jāatļauj atstāt pilnībā vai daļēji valsts ieņēmumiem vai jāatļauj iznīcināt vai padarīt par komerciāli bezvērtīgām Muitas kontrolē pēc Muitas iestāžu lēmuma. Šāda atstāšana vai iznīcināšana nedrīkst radīt nekādus izdevumus valsts ieņēmumiem.

Jebkuras atliekas vai atkritumi, kas paliek pēc iznīcināšanas, jāapliek, ja tiek muitoti vietējai lietošanai, ar importa nodevām un nodokļiem, kas tiktu pielietoti šādām atliekām un atkritumiem, kas tiktu importēti šādā stāvoklī.

Izvešana no noliktavas

24. Standarts

Jebkura i personai, kam ir tiesības rīkoties ar precēm, jāatļauj visas vai daļu no tām izvest no noliktavas reeksportēšanai, vietējai lietošanai, pārvešanai uz citu noliktavu vai pakļaušanai jebkurai citai Muitas procedūrai ar noteikumu, ka tiek izpildīti visi nosacījumi un formalitātes, kuras pielietojamas katrā atsevišķā gadījumā.

Preces vietējai lietošanai

25. Standarts

Nacionālajā likumdošanā jānosaka laika atskaites punkts, kas jāievēro, nosakot preču vērtību un daudzumu, kuras tiek aizvestas no Muitas noliktavas vietējai lietošanai, un tām pielietojamo importa nodevu un nodokļu likmes.

Preces, kuras netiek izvestas no noliktavas

26. Standarts

Nacionālajā likumdošanā jānosaka procedūra, kas jāievēro, ja preces netiek izvestas no Muitas noliktavas noteiktajā termiņā.

27. Rekomendētā prakse

Ja preces, kuras nav izvestas no Muitas noliktavas, pārdod Muita, pārdošanas ienākumus pēc importa nodevu un nodokļu un visi citu radušos maksājumu un izmaksu atrēķināšanas vajadzētu vai nu nodot personai(ām), kam ir tiesības tos saņemt, ja tas ir iespējams, vai paturēt tos savā rīcībā noteiktu laiku.

Informācija par noliktavām

28. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par Muitas noliktavu procedūru būtu pieejama jebkurai ieinteresētajai personai.

Ievads

Ja importētie materiāli, par kuriem ir nomaksātas importa nodevas un nodokļi, tiek pakļauti pārstrādei vai apstrādei (vai noteiktos apstākļos - remontam) un tad tiek eksportēti, bieži vien tie var tikt piedāvāti pārdošanai ārvalstu tirgos par konkurētspējīgākām cenām, ja eksportējot tiek atmaksātas importa nodevas un nodokļi.

Tomēr tā kā šāda atmaksāšana var veicināt ārvalstu preču importēšanu, kurām ekvivalentas ir pieejamas no vietējiem avotiem, daži ierobežojumi šādas atmaksāšanas piešķiršanai var tikt uzskatīti par nepieciešamiem īpašām preču kategorijām vai īpašām pārstrādes vai apstrādes operācijām.

Šis Pielikums attiecas ne tikai uz atmaksāšanas piešķiršanu gadījumos, kad preces ir pārstrādātas, apstrādātas vai remontētas, bet arī iespējām piešķirt atmaksāšanu gadījumos, kad preces ir importētas un pēc tam reeksportētas tādā pašā stāvoklī. Pielikums tomēr neattiecas uz atmaksāšanu, kas tiek veikta uz taisnīguma pamatiem, piemēra m , kad preces tiek atdotas atpakaļ piegādātājam kā neatbilstošas līgumam. Pielikums arī neattiecas uz citu nodevu un nodokļu atmaksāšanu eksportējot, bet tikai importa nodevu un nodokļu atmaksāšanu.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins atmaksāšanas procedūra nozīmē Muitas procedūru, kura, kad preces tiek eksportētas, paredz iekasēto importa nodevu un nodokļu atmaksāšanu (pilnīgu vai daļēju) par precēm, par materiāliem, ko tās satur vai kas lietoti to ražošanā;

(b) termins atmaksāšana nozīmē saskaņā ar atmaksāšanas procedūru atmaksāto importa nodevu un nodokļu summu;

(c) 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;

Principi

1. Standarts

Atmaksāšanas procedūru regulē šī Pielikuma noteikumi.

Darbības sfēra

2. Standarts

Nacionālajā likumdošanā jāparedz gadījumi, kad var pieprasīt atmaksāšanu, un nosacījumi, kādos tā tiek veikta.

Piezīme 1.

Gadījumi, kad var pieprasīt atmaksāšanu, var būt precizēti, uzskaitot noteiktas preces vai preču klases, vai noteiktu preču lietošanu. Atmaksāšanu var aprobežot arī līdz noteiktām importa nodevu un nodokļu kategorijām vai gadījumiem, kad preces pārstrādātas, apstrādātas vai remontētas, vai lietotas citādā atļautā veidā. Atmaksāšanu precēm, kuras izlietotas eksportēto preču ražošanā, parasti nepaplašina līdz ražošanas līdzekļiem, tādi e m kā smēreļļas, bet var piemērot arī atliekām vai zudumiem šādas pārstrādes rezultātā.

Piezīme 2.

Atmaksāšanu saskaņā ar atmaksāšanas procedūru nepiemēro gadījumos, kad importa nodevas un nodokļi ir atmaksāti vai tiks atmaksāti saskaņā ar citiem noteikumiem.

3. Rekomendētā prakse

Atmaksāšanas procedūru vajadzētu piemērot arī gadījumos, kad preces vai materiāli, par kuriem nomaksātas importa nodevas un nodokļi, ir aizvietoti ar ekvivalentām precēm vai materiāliem, kuri lietoti eksportēto preču apstrādē vai pārstrādē.

Nosacījumi, kuri jāizpilda

4. Standarts

Ieinteresētajām personām jāsaglabā pieraksti vai uzskaite, kas var apliecināt atmaksāšanas pieprasījuma likumību.

5. Standarts

Ja ir zināms vai paredzēts laiks, kad tiks veikta preču importēšana vietējai lietošanai un ka tiks pieprasīta atmaksāšana, deklarētājam var pieprasīt paziņot par šo nodomu, lai atvieglotu vēlāko pieprasīšanu; tomēr atmaksāšanu nedrīkst atlikt tikai tāpēc, ka šāds paziņojums netika veikts, kā arī nedrīkst pieprasīt eksportēšanu šāda paziņojuma dēļ.

Piezīme.

Muitas iestādes var pieprasīt, lai preces, par kurām jāpieprasa atmaksāšana, tiek atšķirtas no citām precēm vai tiek pārstrādātas vai apstrādātas Muitas uzraudzībā.

Preču uzturēšanās ilgums Muitas teritorijā

6. Standarts

Ja ir noteikts laika limits preču eksportēšanai, pēc kura par tām vairs nevar pieprasīt atmaksāšanu, nosakot šādu limitu, pienācīga uzmanība jāpievērš pārstrādes vai apstrādes raksturam, kādai preces var tikt pakļautas, un ar to saistītiem komerciālajiem vai citiem faktoriem.

7. Rekomendētā prakse

Ja ir noteikts laika limits preču eksportēšanai, tas pēc pieprasījuma jāpagarina, ja tā iemeslus Muitas iestādes uzskata par pamatotiem

Deklarēšana par eksportēšanu un atmaksāšanas pieprasīšana

8. Standarts

Deklarācija par eksportēšanu ar atmaksāšanu ar papildus dokumentiem jāiesniedz kompetentam Muitas punktam.

9. Rekomendētā prakse

Pēc eksportētāja pieprasījuma un tādu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem, Muitas iestādēm pēc iespējas vajadzētu atļaut pārbaudīt preces eksportēšanai privātās telpās, iekasējot no eksportētāja izdevumus, kurus rada šādas pārbaudes.

Muitas iestādes pašas var pieprasīt preces eksportēšanai uzrādīt pārbaudei privātās telpās.

10. Rekomendētā prakse

Ja preču eksportēšanu saskaņā ar atmaksāšanas procedūru kontrolē ar eksportētāja pierakstiem, eksportējot parasti vajadzētu iztikt bez preču uzrādīšanas.

11. Standarts

Pieprasījumam par atmaksāšanu jāsatur (vai jāparedz pavaddokumentos) tāds pierādījums, kāds tiek pieprasīts, lai parādītu, ka ir izpildīti atmaksāšanas saņemšanai paredzētie nosacījumi.

Piezīme

Ziņas, ko Muitas iestādes var pieprasīt sniegt atmaksāšanas piešķiršanai, ietver sekojošo:

(a) pieprasītāju;

(b) sākotnējo preču muitošanu vietējai lietošanai (piemēram, Preču deklarācijas vietējai lietošanai numuru un datumu);

(c) samaksātās importa nodevas un nodokļi;

(d) tarifu raksturu vai aprakstu un preču daudzumu;

(e) lietošanu, apstrādi vai pārstrādi, kam preces tikušas pakļautas;

(f) ziņas par eksportēšanu.

12. Rekomendētā prakse

Ja tiek fiksēts laika limits, pēc kura pieprasījumi par atmaksāšanu vairs netiks pieņemti, jābūt noteikumam par tā pagarināšanu komerciālu vai citu iemeslu dēļ, kurus Muitas iestādes uzskata par pamatotiem.

Atmaksāšana

13. Standarts

Atmaksāšana jāveic cik vien drīz iespējams pēc pieprasījuma saņemšanas.

14. Rekomendētā prakse

Atmaksāšanu vajadzētu veikt arī preču ievietošanas gadījumā Muitas noliktavā ar nosacījumu, ka tās pēc tam eksportēs.

15. Rekomendētā prakse

Muitas iestādēm vajadzētu, ja tas tiek pieprasīts, veikt atmaksāšanu periodiski par precēm, kuras eksportētas noteiktā termiņa laikā.

Informācija par atmaksāšanu

16. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par atmaksāšanas procedūru būtu viegli pieejama jebkurai ieinteresētajai personai.

Ievads

Ir daudz ekonomisku, sociālu un kultūras iemeslu, kuri liek valstij veicināt preču pagaidu uzturēšanos.

Turklāt, ja precēm valsts Muitas teritorijā jāpaliek tikai uz laiku, pieprasīt pilnīgu pielietojamo importa nodevu un nodokļu nomaksāšanu būtu nepamatoti, jo efekts, ko tas izsauktu, būtu, piemēram, preču pakļaušana importa nodevu un nodokļu nomaksāšanai katru reizi, kad tās tiek ievestas uz laiku vienā valstī vai citā.

Lielākoties valstu nacionālās likumdošanas ietver noteikumus, kas atļauj noteiktas preču kategorijas, kuras tiek ievestas uz laiku, nosacīti atbrīvot no nodevām un nodokļiem.

Muitas procedūra, saskaņā ar kuru var piešķirt nosacītu atbrīvošanu no importa nodevām un nodokļiem par precēm, kuras ievestas specifiskiem nolūkiem un paredzētas reeksportēšanai tādā pašā stāvoklī, ir pagaidu ievešanas procedūra.

Parasti pagaidu ievešana ietver pilnīgu nosacītu atbrīvošanu no importa nodevām un nodokļiem. Tomēr dažos specifiskos gadījumos, piemēram, kad preces tiek lietotas tādiem nolūkiem kā pārstrādei, darba projektiem vai iekšējai satiksmei, piešķirtā nosacītā atbrīvošana var būt tikai daļēja.

Šis Pielikums neattiecas uz precēm, kuras uz laiku ieved tūristi personiskajai lietošanai, ne arī uz privātiem satiksmes līdzekļiem.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins pagaidu ievešana nozīmē Muitas procedūru, saskaņā ar kuru noteiktas preces var ievest Muitas teritorijā kā nosacīti atbrīvotas no importa nodevu un nodokļu nomaksāšanas; šādas preces jāimportē specifiskiem nolūkiem, un tām jābūt paredzētām reeksportēšanai noteiktajā termiņā un bez jebkādām izmaiņām, izņemot normālu nolietošanos;

(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 Muitas kontrole nozīmē pasākumus, kas tiek veikti, lai nodrošinātu, ka tiek ievēroti likumi un noteikumi, par kuru izpildi ir atbildīga Muita;

(d) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstīta kā vispārējā, ja tā nodrošina, ka tiks izpildītas saistības, kuras rodas no dažādām darbībām;

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

Principi

1. Standarts

Ievešanu uz laiku regulē šī Pielikuma noteikumi.

Pielietošanas joma

2. Standarts

Nacionālajā likumdošanā jāuzskaita gadījumi, kādos var atļaut pagaidu ievešanu, un prasības, kuras jāizpilda.

3. Standarts

Precēm, kuras tiek ievestas uz laiku, jāpiešķir pilnīga nosacīta atbrīvošana no importa nodevām un nodokļiem. Tomēr gadījumos, kuri minēti 38. Rekomendētajā praksē nosacīta atbrīvošana no importa nodevām un nodokļiem var būt tikai daļēja.

4. Standarts

Pagaidu ievešanu nedrīkst aprobežot līdz precēm, kuras importētas tieši no ārzemēm, bet jāatļauj arī precēm, kuras bijušas Muitas tranzītā, Muitas noliktavā vai brīvajā ostā vai brīvajā zonā.

5. Rekomendētā prakse

Pagaidu ievešanu vajadzētu atļaut neatkarīgi no preču izcelsmes valsts, valsts, no kurienes tās ievestas, vai galamērķa valsts.

Pagaidu ievešanas atļaušana

(a) Formalitātes pirms pagaidu ievešanas atļaušanas

6. Standarts

Nacionālajā likumdošanā jāparedz gadījumi, kādos tiek prasīta iepriekšēja atļauja pagaidu ievešanai, un iestādes, kurām ir tiesības piešķirt šādu atļauju.

7. Rekomendētā prakse

Gadījumiem, kuros tiek prasīta iepriekšēja atļauja pagaidu ievešanai, jābūt tik maz, cik vien iespējams.

(b) Deklarācija pagaidu ievešanai

8. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kādos preces pagaidu ievešanai jāuzrāda kompetentā Muitas punktā un jāiesniedz Preču deklarācija.

9. Rekomendētā prakse

Nacionālās formas, kuras tiek izmantotas pagaidu ievešanai, vajadzētu saskaņot ar tām, kuras tiek izmantotas Preču deklarācijai vietējai lietošanai.

(c) Garantija

10. Standarts

Nacionālajā likumdošanā vai Muitas iestādēm saskaņā ar nacionālo likumdošanu jānosaka forma, kādā jāsniedz garantija pagaidu ievešanai.

11. Rekomendētā prakse

Izvēle starp dažādām pieņemamām garantijas formām jāatstāj deklarētāja ziņā.

12. Standarts

Muitas iestādēm saskaņā ar nacionālo likumdošanu jānosaka garantijas summa, kāda jāsniedz precēm pagaidu ievešanai.

13. Rekomendētā prakse

Garantijas summai, kas jāsniedz pagaidu ievešanai, nevajadzētu pārsniegt to importa nodevu un nodokļu summu, no kuriem preces ir nosacīti atbrīvotas.

Piezīme

Šī Rekomendētā prakse nekavē garantijas summas noteikšanu, balstoties uz vienu likmi, ja uz precēm attiecas tarifu pozīciju plašs loks.

14. Standarts

Personām, kuras regulāri veic pagaidu ievešanas procedūru vienā vai vairākos Muitas punktos dotajā Muitas teritorijā, jāatļauj sniegt vispārējā garantija.

15. Rekomendētā prakse

Muitas iestādēm vajadzētu iztikt bez garantijas pieprasīšanas, ja tās ir pārliecinātas, ka jebkuras summas, kuras būtu jāmaksā, var nodrošināt ar citiem līdzekļiem.

(d) ATA karnetes

16. Rekomendētā prakse

Līgumslēdzējām Pusēm vajadzētu rūpīgi apsvērt iespēju pievienoties Muitas konvencijai par ATA karneti ievešanai uz laiku, Brisele, 1961. gada 6. decembris, un tādējādi pieņemt ATA karnetes savu nacionālo Muitas dokumentu vietā un kā garantiju importa nodevām un nodokļiem par precēm, kurām atļauta pagaidu ievešana ar pilnīgu nosacītu atbrīvošanu no importa nodevām un nodokļiem.

(e) Preču pārbaude

17. Rekomendētā prakse

Pēc importētāja pieprasījuma un tādu iemeslu dēļ, kuri uzskatāmi par pamatotiem, Muitas iestādēm vajadzētu pēc iespējas atļaut pārbaudīt preces pagaidu ievešanai privātās telpās, iekasējot no importētāja izdevumus, kurus rada šāda pārbaude.

(f) Identifikācijas pasākumi

18. Rekomendētā prakse

Uz laiku ievestu preču identifikācijas nolūkam Muitas iestādēm vajadzētu uzsākt Muitas zīmju (zīmogu, plombu, caurumu, utt.) piestiprināšanu tikai, ja preces nevar viegli identificēt pēc ārvalstu zīmogiem, zīmēm, numuriem vai citām norādēm, kuras tām pastāvīgi piestiprinātas, pēc aprakstiem vai paraugiem.

Preču atrašanās Muitas teritorijā

19. Standarts

Atsevišķos gadījumu veidos preču pagaidu ievešanai jānosaka laika limits, ievērojot laiku, kas nepieciešams pagaidu ievešanai, līdz maksimālajam termiņam, ja tāds ir, kas noteikts nacionālajā likumdošanā.

20. Rekomendētā prakse

Pēc ieinteresētās personas lūguma un tādu iemeslu dēļ, kuri uzskatāmi par pamatotiem, Muitas iestādēm vajadzētu pagarināt sākotnēji fiksēto termiņu.

Pagaidu ievešanas izbeigšanās

21. Standarts

Nacionālajā likumdošanā jāparedz gadījumi, kādos preces pagaidu ievešanai jāuzrāda kompetentā Muitas punktā un jāiesniedz preču deklarācija.

(a) Reeksportēšana

22. Standarts

Jānosaka, ka preces, kuras ievestas uz laiku, var reeksportēt vienā vai vairākos sūtījumos.

23. Standarts

Jānosaka, ka preču pagaidu ievešana izbeidzas ar to ievietošanu brīvajā ostā vai brīvajā zonā.

24. Standarts

Jānosaka, ka uz laiku ievestās preces var reeksportēt caur citu Muitas punktu nekā to, caur kuru tās tika importētas.

25. Rekomendētā prakse

Pēc eksportētāja pieprasījuma un tādu iemeslu dēļ, kuri uzskatāmi par pamatotiem, Muitas iestādēm vajadzētu pēc iespējas atļaut pārbaudīt preces, kas paredzētas reeksportēšanai, privātās telpās, iekasējot no eksportētāja šādas pārbaudes izmaksas.

(b) Citas rīcības metodes

26. Standarts

Jānosaka, ka pagaidu ievešanas procedūra izbeidzas ar preču deklarēšanu vietējai lietošanai, pakļaujot to nosacījumu un formalitāšu izpildei, kuras pielietojamas šādā gadījumā.

27. Standarts

Nacionālajā likumdošanā jānosaka laika atskaites punkts, kas jāievēro, nosakot preču, kuras deklarētas vietējai lietošanai, vērtību un daudzumu un importa nodevu un nodokļu likmes, kuras tām pielietojamas.

28. Rekomendētā prakse

Vajadzētu noteikt, ka pagaidu ievešanas procedūra izbeidzas ar preču ievietošanu Muitas noliktavā, lai tās pēc tam eksportētu vai izlietotu citādā atļautā veidā.

29. Rekomendētā prakse

Vajadzētu noteikt, ka pagaidu ievešanas procedūra izbeidzas ar preču pakļaušanu Muitas tranzīta procedūrai, lai tās pēc tam eksportētu.

30. Standarts

Jānosaka, ka pagaidu ievešanas procedūra izbeidzas, ja pēc ieinteresētās personas pieprasījuma ar Muitas iestāžu lēmumu preces tiek atstātas valsts ieņēmumiem vai iznīcinātas, vai padarītas komerciāli bezvērtīgas Muitas kontrolei. Šāda atstāšana vai iznīcināšana nedrīkst radīt nekādus zaudējumus valsts ieņēmumos.

Jebkuri atkritumi vai atliekas, kas paliek pēc šādas iznīcināšanas, ja tie tiek muitoti vietējai lietošanai, jāapliek ar importa nodevām un nodokļiem, kuri tiktu piemēroti šādiem atkritumiem vai atliekām, ja tie būtu importēti šādā stāvoklī

31. Standarts

Uz laiku ievestās preces, kuras ir iznīcinātas vai neatgriezeniski pazudušas nelaimes gadījumā vai nepārvaramas varas dēļ, nav jāpakļauj importa nodevām un nodokļiem ar noteikumu, ka šāda iznīcināšana vai pazušana ir pienācīgi konstatēta Muitas iestāžu pārliecībai.

Jebkuri atkritumi vai atliekas, kas paliek pēc šādas iznīcināšanas, ja tie tiek muitoti vietējai lietošanai, jāapliek ar importa nodevām un nodokļiem, kuri tiktu pielietoti šādiem atkritumiem vai atliekām, ja tie būtu importēti šādā stāvoklī.

Piezīme

Daļējas nosacītas atbrīvošana no importa nodevām un nodokļiem gadījumos ir pielietojami 30. un 31. Standarti ar noteikumu, ka ir samaksāta importa nodevu un nodokļu daļa, kas bija maksājama preču atstāšanas, iznīcināšanas vai pazaudēšanas brīdī.

Garantijas atdošana atpakaļ

32. Standarts

Jebkura sniegtā garantija jāatdod atpakaļ cik vien drīz iespējams pēc pagaidu ievešanas izbeigšanās.

33. Rekomendētā prakse

Ja garantija tika sniegta skaidras naudas depozīta veidā, jānosaka, ka tā jāatmaksā reeksportēšanas punktā, pat ja preces netika importētas caur šo punktu.

Informācija par pagaidu ievešanu

34. Standarts

Muitas iestādēm jānodrošina, lai visa būtiskākā informācija par pagaidu ievešanu būtu viegli pieejama visām ieinteresētajām personām.

Darbības sfēra

(a) Pagaidu ievešana ar pilnīgu nosacītu atbrīvošanu no importa nodevām un nodokļiem

35. Rekomendētā prakse

Pagaidu ievešana jāpiešķir šādām precēm:

(1) Iepakojumiem, kuri minēti Muitas konvencijas par iepakojumu pagaidu ievešanu 2. pantā (Brisele, 1960. gada 6. oktobris) .

(2) Precēm, kuras paredzētas izstādīšanai vai lietošanai izstādēs, gadatirgos vai līdzīgos pasākumos, kas minētas Muitas konvencijas par atvieglojumiem preču importēšanai, kuras paredzētas izstādīšanai vai lietošanai izstādēs, gadatirgos vai līdzīgos pasākumos 2. panta 1. paragrāfā (Brisele, 1961. gada 8. jūnijs).

(3) Profesionālām iekārtām, kuras minētas Muitas konvencijas par profesionālo iekārtu pagaidu ievešanu A un C Pielikumu 1. panta (a) paragrāfā (Brisele, 1961. gada 8. jūnijs).

(4) Materiāliem jūrnieku labklājībai, kuri minēti Muitas konvencijas par materiāliem jūrnieku labklājībai 1. panta (a) paragrāfā (Brisele, 1964. gada 1. decembris).

(5) Zinātnes iekārtām, kuras minētas Muitas konvencijas par zinātnes iekārtu pagaidu ievešanu 1. panta (a) paragrāfā (Brisele, 1968. gada 11. jūnijs).

(6) Pedagoģiskiem materiāliem, kuri minēti Muitas konvencijas par pedagoģisko materiālu pagaidu ievešanu 1. panta (a) paragrāfā (Brisele, 1970. gada 8. jūnijs).

(7) Paraugiem un reklāmas filmām, kuras minētas Starptautiskās konvencijas par komerciālo paraugu un reklāmas filmu importēšanas atvieglošanu III un IV pantos (Ženēva, 1952. gada 7. novembris).

(8) Tūristu informatīviem materiāliem, kuri minēti Konvencijas par Muitas atvieglojumiem tūrismam tūrisma informatīviem dokumentiem un materiāliem Papildus Protokola 3. pantā (Ņujorka, 1954. gada 4. jūnijs).

(9) Konteineriem, kuri minēti Muitas konvencijas par konteineriem 1 (c). pantā (Ženēva, 1972. gada 2. decembris).

(10) Paletēm, kuras minētas Eiropas konvencijas par Muitas rīcību ar paletēm, kuras tiek lietotas starptautiskajā transportā, 1. pantā (Ženēva, 1960. gada 9. decembris).

(11) Komerciāliem ceļu satiksmes līdzekļiem, kuri minēti Muitas konvencijas par komerciālo ceļu satiksmes līdzekļu pagaidu ievešanu 1. pantā (Ženēva, 1956. gada 18. maijs).

Līgumslēdzējas Puses tiek lūgtas apsvērt iespējas pievienoties iepriekš minētajiem starptautiskajiem instrumentiem.

36. Rekomendētā prakse

Muitas iestādēm vajadzētu iztikt bez rakstiskas deklarācijas un garantijas pieprasīšanas pagaidu ievešanas gadījumos, kuri minēti 35. Rekomendētās prakses 1.,9.,10., un 11. punktos.

37. Rekomendētā prakse

Pagaidu ievešanu vajadzētu atļaut šādām precēm, ja vien tām nav tiesības uz beznodokļu ievešanu saskaņā ar nacionālo likumdošanu:

(1) Lietotām kustamām precēm, kuras pieder personai, kas uzsāk pagaidu uzturēšanos importēšanas valstī.

(2) Precēm (ieskaitot transporta līdzekļus), kuras pēc to rakstura nav derīgas citam nolūkam, kā tikai specifisku preču reklāmai vai popularizēšanai specifiskiem nolūkiem.

(3) Datu nesējiem medijiem, kuri lietojami automātiskā datu apstrādē.

(4) Zīmējumiem, plāniem un paraugiem, kuri tiks izmantoti preču ražošanā.

(5) Matricēm, blokiem, plāksnēm un līdzīgām precēm, aizdotām vai īrētām, ilustrāciju drukāšanai periodiskos izdevumos vai grāmatās.

(6) Matricēm, blokiem, plāksnēm, veidnēm un līdzīgām precēm, aizdotām vai īrētām, kas tiks izmantotas tādu preču ražošanā, kuras tiks vestas uz ārzemēm.

(7) Instrumentiem, aparātiem un mašīnām, kuras ir testējamas vai pārbaudāmas.

(8) Instrumentiem, aparātiem un mašīnām, kuras piegādātājs vai remontētājs atļauj lietot klientiem bez maksas līdz izremontēto vai līdzīgu preču piegādei.

(9) Kostīmiem un skatuves priekšmetiem, kuri aizdoti vai izīrēti dramatiskiem kolektīviem vai teātriem.

(10) Precēm, kam jāmaina iepakojums pirms to nogādāšanas uz ārzemēm.

(11) Precēm, tādām kā apģērbs, juvelierizstrādājumi un paklāji, kuras tiek sūtītas ar pārdot vai nogādāts atpakaļ nosacījumiem personām, kas nav nodarbinātas tirdzniecībā ar šādām precēm.

(12) Dzīvniekiem, sporta rekvizītiem un citām precēm, kuras pieder ārvalstī dzīvojošai personai, lai lietotu tās sporta pasākumos vai demonstrēšanā.

(13) Mākslas darbiem, kolekciju priekšmetiem un antīkiem priekšmetiem izrādīšanai izstādēs, ieskaitot tās, kuras organizē paši mākslinieki.

(14) Grāmatām, kas tiek aizdotas personām, kuras dzīvo importēšanas valstī.

(15) Fotogrāfijām, transparentiem un filmām, kuras paredzētas rādīšanai izstādē vai kinofilmu un kino fotogrāfu sacensībās.

(16) Darba lopiem un iekārtām personām, kas dzīvo ārzemēs, to zemju apstrādāšanai, kuras atrodas blakus robežai.

(17) Dzīvniekiem, kas tiek vesti personām, kas dzīvo ārzemēs, uz ganībām zemēs, kuras atrodas tuvu robežai, .

(18) Zirgiem un citiem dzīvniekiem, kuri importēti apkalšanai vai svēršanai, vai ārstēšanai, vai citiem veterināriem nolūkiem.

(19) Specializētām iekārtām, kuras ievestas ar kuģi un izmantotas iekraušanai, izkraušanai un rīcībai ar kravu piestātņu krastos.

(b) Pagaidu ievešana ar daļēju atbrīvošanu no importa nodevām un nodokļiem

38. Rekomendētā prakse

Citām precēm nekā tām, kuras minētas 35. un 37. Rekomendētajās praksēs un kuras lietojamas uz laiku tādiem nolūkiem kā ražošanai, darba projektiem vai iekšzemes satiksmei, vajadzētu atļaut pagaidu ievešanu ar daļēju nosacītu atbrīvošanu no importa nodevām un nodokļiem.

Piezīme.

Nacionālajā likumdošanā var paredzēt, ka jebkuru importa nodevu un nodokļu summu aprēķināšanā, kuri maksājami par šādām precēm, jāievēro to uzturēšanās ilgums Muitas teritorijā, nolietošanās vai īres maksas, kas par tām maksātas.

Ievads

Lielākoties valstu nacionālās likumdošanas satur noteikumus, kuri atļauj piešķirt nosacītu atbrīvošanu no importa nodevām un nodokļiem precēm, kas tiks reeksportētas pēc noteiktas pārstrādes, apstrādes vai remonta operācijām. Muitas procedūra, kurā šie noteikumi atspoguļojas, ir pagaidu ievešana iekšzemes apstrādei.

Šīs Muitas procedūras galvenais uzdevums ir dot iespēju nacionālajiem uzņēmumiem piedāvāt savus produktus vai pakalpojumus ārvalstu tirgū par konkurētspējīgām cenām un tādējādi palīdzēt sniegt vairāk nodarbinātības iespēju nacionālajam darbaspēkam.

Tomēr pagaidu ievešanu iekšzemes apstrādei var pakļaut nosacījumam, ka minētajām operācijām jābūt labvēlīgām nacionālajai ekonomikai un tās nedrīkst izraisīt konfliktus to preču dēļ, par kurām tiek pieprasīta pagaidu ievešana, un identisku vai līdzīgu preču nacionālo ražotāju interesēm.

Parasti pagaidu ievešana iekšzemes apstrādei ietver pilnīgu nosacītu atbrīvošanu no importa nodevām un nodokļiem. Tomēr importa nodevas un nodokļus var iekasēt par atliekām, kuras radušās preču apstrādē vai pārstrādē.

Nacionālajā likumdošanā parasti tiek pieprasīts, lai eksportētās preces ir iegūtas no importētajām precēm.

Dažos gadījumos tomēr var dot atļauju tādu preču izmantošanai, kas ekvivalentas tām, kuras tika ievestas uz laiku iekšzemes pārstrādei (ekvivalenti).

Pagaidu ievešanas iekšzemes apstrādei kontekstā atbrīvojumu no importa nodevām un nodokļiem var piešķirt precēm, kuras tiek izlietotas eksportēto preču ražošanas laikā, bet kuras šīs preces tieši nesatur.

Definīcijas

Šī Pielikuma ietvaros:

(a) termins pagaidu ievešana iekšzemes pārstrādei nozīmē Muitas procedūru, saskaņā ar kuru noteiktas preces var ievest Muitas teritorijā nosacīti atbrīvotas no importa nodevu un nodokļu maksāšanas; šādām precēm jābūt paredzētām reeksportēšani noteiktā termiņā pēc pārstrādes, apstrādes vai remonta operācijām;

(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 kompensējošie produkti nozīmē produktus, kuri iegūti uz laiku iekšzemes apstrādei ievesto preču pārstrādes, apstrādes vai remonta laikā vai šo procesu rezultātā;

(d) termins Muitas kontrole nozīmē pasākumus, kas tiek veikti, lai nodrošinātu, ka tiek ievēroti likumi un noteikumi, par kuru izpildi ir atbildīga Muita;

(e) termins garantija nozīmē to, kas nodrošina Muitai pārliecību, ka pienākums pret Muitu tiks izpildīts. Garantija tiek aprakstīta 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

Ievešanu uz laiku iekšzemes apstrādei regulē šī Pie likuma noteikumi.

Pielietošanas sfēra

2. Standarts

Nacionālajā likumdošanā jāuzskaita gadījumi, kādos var atļaut pagaidu ievešanu iekšzemes apstrādei, un prasības, kuras jāizpilda.

Piezīmes.

1. Apstākļus, kādos tiek atļauta pagaidu ievešana iekšzemes apstrādei, var noteikt vispārīgi un/vai detalizēti.

2. Atbrīvojumu no importa nodevām un nodokļiem var piešķirt tādām precēm kā katalizatori un akseleratori vai ķīmisko reakciju palēninātāji, kuri, tos lietojot kompensējošo produktu iegūšanai, pilnībā vai daļēji izzūd šādas lietošanas laikā, bet kurus galaprodukts tieši nesatur. Atbrīvojumu var piešķirt tikai, ja iegūtie kompensējošie produkti tiek eksportēti. Tomēr to parasti nepaplašina līdz tiešajiem ražošanas līdzekļiem, tādiem kā smērvielas.

3. Tiesības importēt preces uz laiku iekšzemes apstrādei var pakļaut nosacījumam, ka kompetentas varas iestādes paredzētās apstrādes operācijas uzskata par labvēlīgām nacionālajai ekonomikai.

4. Tiesības importēt preces uz laiku iekšzemes apstrādei var saglabāt personām, kuras izveidotas Muitas teritorijā.

5. Operācijas, kuras atļautas saskaņā ar pagaidu ievešanu iekšzemes apstrādei, var veikt telpās, kas nozīmētas kā iekšzemes apstrādes noliktavas.

Šīs kārtības galvenās iezīmes var būt:

— prasības par iekšzemes apstrādes noliktavu izvietojumu un izkārtojumu nosaka kompetentas varas iestādes.

— tiek atļauta iegūto kompensējošo produktu noteiktas proporcijas deklarēšana vietējai lietošanai.

— izmantojamo preču un kompensējošo produktu pārbaudi, kuri izvedami no noliktavas, parasti veic noliktavā.

3. Standarts

Precēm, kuras tiek ievestas uz laiku iekšzemes apstrādei, jāpiešķir pilnīga nosacīta atbrīvošana no importa nodevām un nodokļiem. Tomēr nosacīto atbrīvošanu no importa nodevām un nodokļiem var būt atkarīga no atliekām, kuras radušās uz laiku iekšzemes apstrādei ievesto preču apstrādē vai pārstrādē un kuras netiek reeksportētas vai izlietotas tādā veidā, ka tās kļūst komerciāli bezvērtīgas.

Piezīmes.

1. Nacionālajā likumdošanā var paredzēt, ka atliekas, kurām ir komerciāla vērtība, tiek novērtētas, balstoties vai nu uz to pašu tarifu aprakstu, vai uz to preču aprakstu, no kurām tās ir iegūtas.

2. Nacionālajā likumdošanā var paredzēt, ka importa nodevas un nodokļi nav jāiekasē par atliekām noteiktās procentuālās robežās vai atliekām, kuras ir neatgūstamas vai neizmantojamas.

4. Standarts

Pagaidu ievešanu iekšzemes apstrādei nedrīkst aprobežot līdz precēm, kuras importētas tieši no ārzemēm, bet jāatļauj arī precēm, kuras bijušas Muitas tranzītā, Muitas noliktavā vai brīvajā ostā, vai brīvajā zonā.

5. Rekomendētā prakse

Pagaidu ievešanu iekšzemes apstrādei nevajadzētu noraidīt, tikai pamatojot ar preču izcelsmes valsti, valsti, no kurienes ievests, vai galamērķa valsti.

6. Standarts

Tiesības importēt preces uz laiku iekšzemes apstrādei nedrīkst ierobežot līdz importēto preču īpašniekam.

7. Rekomendētā prakse

Ja, izpildot kontraktu, kas noslēgts ar personu, kas reģistrēta ārzemēs, izmantojamās preces piegādā šī persona, pagaidu ievešanu iekšzemes apstrādei nevajadzētu pakļaut nosacījumam, ka importējamām precēm importēšanas Muitas teritorijā nav pieejamas ekvivalentas preces.

8. Rekomendētā prakse

Iespējas noteikt importēto preču klātbūtni kompensējošos produktos nevajadzētu noteikt kā nepieciešamu nosacījumu pagaidu ievešanas iekšzemes apstrādei, ja preču identitāti var noteikt ar Muitas kontroli apstrādes operāciju laikā vai ja procedūra izbeidzas ar produktu eksportēšanu, kuri iegūti, apstrādājot tādas preces, kas pēc apraksta, kvalitātes un tehniskiem rādītājiem identiska s tām precēm, kuras ievestas uz laiku iekšzemes apstrādei.

Preču pagaidu ievešana iekšzemes apstrādei

(a) Formalitātes pirms pagaidu ievešanas iekšzemes apstrādei

9. Standarts

Nacionālajā likumdošanā jāparedz apstākļi, kādos tiek pieprasīta iepriekšēja atļauja pagaidu ievešanai iekšzemes apstrādei, un iestādes, kurām ir tiesības piešķirt šādu atļauju.

10. Rekomendētā prakse

Personām, kuras veic liela apjoma un ilgstošu pagaidu ievešanu iekšzemes apstrādes operācijām, vajadzētu piešķirt vispārēju atļauju šādām operācijām.

11. Standarts

Ja preces, kuras ievestas uz laiku iekšzemes apstrādei, ir jāpārstrādā vai jāapstrādā, kompetentām varas iestādēm jānosaka no operāciju peļņas likme, pamatojoties uz tās iegūšanas apstākļiem. Fiksējot šo likmi, jāprecizē dažādo kompensējošo produktu kvalitāte un daudzums.

12. Rekomendētā prakse

Ja iekšzemes apstrādes operācijas:

— attiecas uz precēm, kuru raksturojums paliek pieņemamās robežās;

— parasti tiek veiktas precīzi noteiktos tehniskajos apstākļos,

— rada nemainīgas kvalitātes kompensējošos produktus;

kompetentām varas iestādēm vajadzētu noteikt standarta peļņas likmes, kuras piemērojamas šīm operācijām.

(b) Deklarācija preču pagaidu ievešanai iekšzemes apstrādei

13. Standarts

Nacionālajā likumdošanā jāparedz nosacījumi, kādos preces pagaidu ievešanai iekšzemes apstrādei jāuzrāda kompetentā Muitas punktā un jāiesniedz Preču deklarācija.

14. Rekomendētā prakse

Nacionālās formas, kuras tiek izmantotas pagaidu ievešanai iekšzemes apstrādei, vajadzētu saskaņot ar tām, kuras tiek izmantotas Preču deklarācijai vietējai lietošanai.

(c) Garantija

15. Standarts

Nacionālajā likumdošanā vai Muitas iestādēm saskaņā ar nacionālo likumdošanu jānosaka forma, kādā jāsniedz garantija pagaidu ievešanai iekšzemes apstrādei.

16. Rekomendētā prakse

Izvēle starp dažādām pieņemamajām garantijas formām jāatstāj deklarētāja ziņā.

17. Standarts

Muitas iestādēm saskaņā ar nacionālo likumdošanu jānosaka garantijas summa, kāda jāsniedz par precēm pagaidu ievešanai iekšzemes apstrādei.

18. Rekomendētā prakse

Garantijas summai, kas jāsniedz, ja preces tiek ievestas uz laiku iekšzemes apstrādei, nevajadzētu pārsniegt to importa nodevu un nodokļu summu, no kuriem preces ir nosacīti atbrīvotas.

Piezīme

Šī Rekomendētā prakse nekavē garantijas summas noteikšanu, balstoties uz vienu likmi, ja uz precēm attiecas tarifu pozīciju plašs loks.

19. Standarts

Personām, kuras regulāri veic pagaidu ievešanas iekšzemes apstrādei procedūru vienā vai vairākos Muitas punktos dotajā Muitas teritorijā, jāatļauj sniegt vispārēju garantiju.

20. Rekomendētā prakse

Muitas iestādēm vajadzētu iztikt bez garantijas pieprasīšanas, ja tās ir pārliecinātas, ka jebkuras summas, kas būtu jāmaksā, var nodrošināt ar citiem līdzekļiem.

(d) Preču pārbaude