ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)1160
Vol.1974/0186

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KOMMISSIONEN FORDEEUROPAEISKE FAELLESSKABER
KOM(74)1160 endelig udg.
Bruxelles ,den 23.juli 1974
HENSTILLING TILRÅDETS AFGØRELSE
omforhandlinger omenaftale vedrørende
tobilag til Den internationale Konvention
til forenkling ogharmonisering aftold-
procedurerne
(forelagt Rådet afKommissionen )
*
K0M(74 )1160 endelig Udg «

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denforenkledeprocedureforvarer,derforsondosmedjernbaneogdetil
lettelseafinternationale forsendelser beregnedeforanstaltninger .
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naticr ?.l3aftaler ,harer disse aftaler ,'såvel medhensyn tilderes tarif­
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PåRådetsvegne
Formand

Annex I,to
• Doc ...--26.735 E
\ ,■ ' ■
.1-DRAFT ANNFX CONCERNING CUSTOMS TRANSIT
INTRODUCTION • . V ■
For avariety ofreasons itisfrequently necessary forgoods
which arepotentially liable toimport duties andtaxes orwhich
maybesubject ,forexample ,toeconomic prohibitions orrestric -.
tionsj tomove from one point toanother inaCustoms 'territory .
The legislation ofmost countries contains provisions under
which such movements -maytake place without payment oftheimport
•duties andtaxes ,thegoods being transported under Customs control
toensure compliance with Revenue andother requirements' .The
procedure under which such movements are made istermed Customs
transit .T
Tofacilitate the ■international transport ofgoods ,since
many goods moving ininternational -trade have topass through a
number ofCustoms territories intheir journey .,various simplifica­
tions have been introduced byinternational agreements under which
theStates accepting them apply standard procedures forthetreatment
ofgoods ,-.carried inCustoms transit through their territories *
This Annex relates tonational Customs transit and tothe
simplifications introduced forthetreatment ofgoods ininter­
national Customs transit .Itdoes notapply togoods ,carried by
post orintravellers' baggage .
DEFINITIONS
•-
For the purposes ofthis Annex : ' -
(o)theterm "Customs transit "means theCustoms procedure under
which goods aretransported *under Custom ?;control from one
Customs ofrice toanother inthesame Customs territory *
1/1.
I

Annex Ito
Doc .20 .735 E
Customs transit isdescribed as "international "when the
Customs offices involved inthe Customs transit operation are
indifferent Customs territories ;
(b)the term "Customs transit operation "means the transport of
goods from anoffice ofdeparture toanoffice ofdestination
under Customs transit ;
(c)the term "office ofloading "means anyCustoms office under whose
authority certain preliminary measures are taken tofacilitate
commencement ofaCustoms transit operation atanoffice of
departure ;
(d)theterm "office ofdeparture "means anyCustoms office atwhich
aCustoms transit operation commences ;
(e)theterm "office enroute "means anyCustoms office where goods
areimported orexported inthecourse ofaCustoms transit
operation ; ...^
(f)the term "office ofdestination "means anyCustoms office at
which aCustoms transit operation isterminated ;
ι
(g)the term "Goods declaration "means astatement made inthe form
prescribed bytheCustoms bywhich thepersons interested indicate
j
theparticular Customs procedure tobeapplied tothegoods and
furnish thefacts which theCustoms require tobedeclared for
.theapplication ofthat procedure ;
(h)theterm "decleirant "means theperson who signs aGoods declara­
tion or .inwhose name itissigned ; -
(ij)theterm "transport-unit "means :
(i)containers having aninternal volume ofonecubic metre
ormore , .
1/2. •< . '
'

., ;Annex Ito
"" Doc .20*735 ~E
(ii)road vehicles ,including trailers andsemi-trailers ,
(iii )railway wagons ,and
(iv)|lighters ,barges andother vessels suitable for'useon
\inland waterways ;
(k)the term "import duties and taxes' *means Customs duties and
all other duties ,taxes ,fees orother charges which are
>■· ^ ·
collected onorinconnection with the importation ofgoods
but not including fees and charges which are' limited inamount
totheapproximate cost ofservices rendered } ' .
(1)the term "Customs control "means measures applied toensure
compliance with the laws and regulations which the Customs are
responsible for enforcing ;
(m)theterm "security "means that which ensures tothesatisfaction
Ofthe Customs ,that anobligation totheCustoms will be
ι ·
fulfilled .Security isdescribed as"general "when itensures
that^the obligations arising' from several operations will be
fulfil led ; I ,
(n)theterm "person "means both natural and legal persons ,unless
the context otherwise requires .
PRINCIPLE .
" ,rStandard
Customs transit shall begoverned bytheprovisions ofthis
Annex .
SC0PB ' •
2. '■ . ; -Standard
Customs transit shall beallowed inrespect ofgoods trans­
ported ' • ''
(a)from one frontier Customs office toanother frontier Customs
°ffic<n I/3.

Annex Ito
Doc .20.735 E
(b)from afrontier Customs office toaninland Customs office ;
(c)from aninland Customs office toafrontier Customs office ;
(d)from one inland Customs office toanother inland Customs office .
3. Standard
Transport under Customs transit shall beallowed for all kinds
ofgoods other than those subject torestrictions orprohibitions
imposed ongrounds ofpublic morality ororder ,public security ,
public hygiene orhealth ,orbased onveterinary orphytopathological
considerations .
4. Standard
Goods being carried under Customs transit shall not besubject
tothe payment ofimport duties and taxes provided the conditions
I
laid down bythe Customs authorities are complied with .
5. - -■ Standard
Any person interested shall have the right todeclare goods .
forCustoms transit and totransport goods under that procedure
unless hehasbeen excluded bythe Customs authorities onthe grounds
ι» ·ι
that hehas been guiltv of 'aserious offence against Customs laws
, '♦and régulations .
GENERAL PROVISIONS '
\
6. \ Standard
The Customs authorities shall designate theCustoms offices
which are competent toperform thefunctions laid down for the
purposes ofCustoms transit .
/. Standard
Attherequest oftheperson concerned ,andforreasons deemed
valid bytheCustoms authorities ,thelatter shall perform the
1/4.

Annex Ito
-Doc–20.735 E
functions laid down for the purposes ofCustoms transit outside ,
thebusiness hours andoutside thepremises oftheCustoms office ,
theexpenses entailed being borne bytheperson concerned .
8. ■ ' Standard .
Priority shall begiven totheclearance ofperishable goods ,
livestock andother goods forwhich rapid transport isessential >
which are under Customs transit . , '
FORMALITIES ATTHE OFFICE OFDEPARTURE ■
9. Standard
National legislation shal 1specif y.theconditions under which
goods in4ybeplated under Customs transit .
η .1
(a)Goods declaration for Customs transit
10. ' Standard
■* ,
A.written Goods declaration for Customs transit shall be
presented attheoffice ofdeparture inall cases other than those
cited inRecommended Practices 33and 34ofthis Annex .
11 . - . Recommended Practice
The Goods declaration form for Customs transit should be
aligned' ontheECElay-out keyandshould notberequired tocontain
more than the' following particulars :
\
-namean^address oftheconsignor ;
-name andaddress oftheconsignee ; •
-description ofthemeans oftransport ;
-plsce ^ofloading ,departure ,frontier crossing anddestination ;
-transport-uni t(type ,identification No.);
-marks ,numbers ,number andkind ofpackages ;
■: 1/5. '
.

Annex Xto .
Doc .20 .735 E
-description ofgoods ;
'gross weight per consignment ; • •
* 1
-office ofdestination ; .
-name and address "ofthe person accompanying the goods .
12 . - " Recommended Practice
Loading lists containing the necessary particulars should be
accepted asthe descriptive part ofthe Goods declaration for
Customs transit . .
7 ■
(b)Security
13 . .Standard
The form inwhich security istobeprovided for thepurposes
ofCustoms transit shall belaid down innational legislation or
determined bythe Customs authorities inaccordance with national
legislation .
14. , Recommended Practice
The choice between the various acceptable forms ofsecurity
should be-left tothe declarant .
15.' Standard
'*» •
The Customs authorities shall determine the amount inwhich
security istobeprovided for the Customs transit ,operation .
16 . •- i Standard
When' security isrequired toensure that theobligations
arising from several Customs transit operations wil-l befulfilled ,
theCustoms authorities shall accept ageneral security .
J.7. . Recommended Practice
The amount ofanysecurity "should beset aslow aspossible
having rega.rd to .theimport duties andtaxes potentially chargeable

Annex Ito
Doc .20.735 E
18 . Recommended .Practice
The Customs authorities should waive security when goods are
declared for Customs transit byapublic authority orapublic
transport concern of -their country . .
•s
(c)Examination and identification ofconsignments
19 . ' . - Standard
The Customs authorities attheoffice ofdeparture shall
examine goods declared for Customs transit only where such
examination isdeemed necessary .
20 . Recommended Practice
When goods declared for Customs transit are selected for
examination attheoffice ofdeparture ,theCustoms authorities
shoul dlimit the extent ofthe rexamination tothat deemed
necessary for thesafeguarding oftihe Revenue .
21. Standard
The Customs authorities atthe office ofdeparture shall
take allnecessary action toenable theoffice ofdestination to
identify theconsignment and todetect anyunauthorized interference
i: • ■•
22. . . • . Standard
Identification oftheconsignment shall beassured bymeans
OxCustoms seals affixed tothetransport-unit when this is
constructed and equipped insuch amanner that :
(a)Customs seals canbesimply andeffectively affixed toit;
(b)nogoods canberemoved from orintroduced .into ,thesealed
part ;ofthe ;transport-unit without leaving visible traces of
tampering orwithout breaking theCustoms seal ;
1/7.

Annex Ito
Doc .20.735 E
(c)itcontains noconcealed spaces where goods may behidden ;
(d)all spaces capable ofholding goods arereadily accessible for
Customs inspection
and has been approved for the transport ofgoods under Customs seal .
Note
Transpor t-uni fcsare approved for the transport ofgoods under
Customs seal byvarious international agreements such asthe Customs
j
Convention oncontainers ,the Customs Convention ontheInternationa
transport ofgoods under cover ofTIR carnets ,and the Unite
Technique .,des Chemins defer .Additional arrangements for' approval
may bemade bycountries bybilateral ormultilateral agreement .
for trar.siport-units tobeused solely intheir territories ,for
example i'nrespect ofcontainers which have aninternal volume of
less than one cubic metre but'which inallother respects qualify
for Customs treatment ascontainers . .
23 . Standard
Where identification ofthe consignment cannot beassured
byaffixing Customs seals tothe trar.sport-uni t,itshall beassured
either by :affixing Customs seals toindividual packages ,byaffixing
identification marks ,bydescribing thegoods ,byreference to
samples ,plans ,sketches orphotographs attached totheGoods
declaration ,byfull examination ofthegoods andrecording the
rpsults thereof onthe Goods declaration ,orbyCustoms escort .
24. Recommended Practice
M .Customs seals and identification marks affixed byforeign
Customs authorities should beaccepted forthepurposes ofthe
Customs transit operation unless they areconsidered hottobe
sufficient orsecure ortheoffice ofdeparture proceeds toan
examination ofthegoods . ■

Annex Ito– . Boc -.–20 .735 E
25. Standard
Customs seals and fastenings used inthe application of
Customs "transit shall fulfil the minimum requirements laid down
intheAppendix tothis Annex . •
(d)Additional control measures'
26 . , Standard
Only when they consider such ameasure tobeindispensable
shali^the Customs authorities : .
(a)prescribe atime limit ; .
(b)require goods tofollow aprescribed itinerary ;or
u
(c)require goods tobetransported under Customs escort .
Note ~ /
Inprescribing atime limit oranitinerary theCustoms
authorities normally need totake account ofthe particular
circumstances prevailing atthetime ,forexample traffic and
weatner conditions .
n . ...
i ■
■TERMINATION OFCUSTOMS TRANSIT .
■27 . , Standard
National legislation shall ,not ,inrespect ofthetermination
ofCustcins \transi t,require more than that thegoods andthe
relevant Goods declaration bepresented attheoffice ofdestina­
tion within anytime limit fixed ,without thegoods having under­
gone anychange andwithout .having been used ,andwith Customs
seals oridentification mark 'sintact . <
u
OO '' "*Recornrnended Practice
Failure tofollow aprescribed itinerary ortocomply with ;
aprescribed time limit should not entail thecollection ofany

Annex Ito
Doc .20.735 E
import duties and taxes potentially chargeable ifsuch failure is
due toaccident orforce majeure ortoother reasons outside the
control ofthe person concerned provided the Customs authorities
are satisfied that all other requirements have been met .
29 . . Standard
Exemption from payment ofthe import duties and taxes normally
chargeable shall begrantee ^when itisestablished tothesatisfac­
tion oftheCustoms authorities that goods being transported under
Customs transit have been destroyed orirrecoverably lost by
accident orbyforce majeure ,orare short for reasons due totheir
nature .
Note
Remnants ofsuch goods may be i <
(a)cleared for home use intheir existing state asifthey hadbeen
imported inthat state ;or
< ■ .•
(b)re-exported ;or
(> •
(c)abandoned free ofallexpenses totheRevenue ;or
(d)rendered commercially valueless under Customs control ,without
expense tothe Revenue '
. . ^
asuheCustoms authorities may require .
30 . ' . Standard
Discharge oftheobligations incurred under Customs transit
shall be'jg^anted assoon astheoffice ofdestination issatisfied
that the'Customs transit operation hasbeen terminated properly .
31 . - Standard
• ■■
< l!
The office ofdestination shall inform the office ofdeparture
ofthetermination oftheCustoms transit operation ,inparticular
sothat gnysecurity given maybedischarged assoon aspossible .

' ■ *Annex Ito
.Doc •20,.735 E
Note ' .
Theinformation maytake theform ofacopy oftheGoods ^
declaration orsome other document .This provision does notprevent
centralization ofthecontrol ofCustoms transit operations carried
out inaCustoms territory . v . ■ ',
EXCEPTI-ONAL CIRCUMSTAMCES EMROUTE
32. ■• 1 '■. .Standard
r
Inorder tosimplify thetermination ofCustoms transit ,
national legislation shall provide that accidents andother'
unforeseen events enroute bereported to,andverified by,the
Customs ,police orother public authorities closest tothe scene
ofthe Occident orother event .
■* '
SIMPLIFIED PROCEDURE FOR GOODS :CARRI EDBYRAIL
-33 . Recommen dedPractic e
s , •
Incountries where acentral "Control office for all railway
consignment notes isorganized bytherailway administration and
supervised bytheCustoms authorities ,the latter should dispense
with thfeneed for aGoods declaration forgoods carried byrail
andshould confine their controls tocertifying thecopy ofthe
consignment note forwarded to'the central control office and to
supervising those operations performed inthat office "which are
ofinterest totheCustoms .Such goods carried byrail should be
considered asbeing transported under Customs transit although
there i3nooffice ofdeparture inthedefined sense .
SIMPLIFIED PROCEDURE FOR GOODS MOVING INTHE FRONTIER ZONE
:* •\ !i .
■34. " Recommended Practice
Ii , 1
When the competent Customs office .issatisfied that goods
■moving Sver short distances in :'the frontier zone will beproperly
presented attheoffice ofdestination ,awritten Goods declara­
tion should notberequired aniilother ■controls should bekept to
theninfimum . ■ : -„ . 'r/11

Annex Ito
Doc .20.735 E
FACILITATION MEASURES FOR INTERNATIONAL ,CUSTOMS TRANSIT OPERATIONS
35. .\ . ,■ Standard
When goods tobecarried inatransport-un.it which has been
approved ,for thetransport ofgoods under Customs seal arelikely
toenter international Customs transit atsome stage oftheir
journey the person concerned shall have the right topresent them
toaCusfoms office inthecountry ofexportation andrequest that
office toact asanoffice ofloading .The Customs authorities at
aCustom ^office requested toact asanoffice ofloading shall
agree to'dosowhenever possible . •
35. p ^ .Standard
Atthe office ofloading the Customs authorities shall take
whatever steps they deem necessary tosatisfy themselves ofthe
accuracy ofthe documents describing the contents ofthe transport -
unit and that the transport-unit itself issecure .-They shall then
]
seal the transport-unit and record details ofthe Customs seals
affixed -and .ofthe date onwhich they were affixed onthedocuments .
■
Note :>
The action taken bythe Customs authorities atanoffice of
loading tosatisfy themselves astothe accuracy ofthe loading
lists orother descriptive documents may vary considerably from
case tocase according tocircumstances .The provision does not
imply that they must necessarily check these documents against
other documents -orexamine the goods .
37. Recommended Practice
\ - ■■ """ ''''■ I""■"- Iι·
Countries should ,-bybilateral ormultilateral agreement ,
establish ",common Goods declarations which can beused for inter­
national Customs transit operations carried out intheir territories
and which ;should bealigned ,'sofar aspossible ,onthe ECE lay-out
key . ■ .
<( •
1/12. ' ■ , : ■

Annex Ito
Doc .20.735 E
38 . Recommended Pract ice
Fpr goods carried ininternational Customs transit ,countries
should,' ,bybilateral ormultilateral agreement ,arrange that
security may begiven and accepted inthe form ofaguarantee valid
and enforceable onall their territories ,evidence ofthe existence
.ofsuch guarantee being provided either bythe declaration form
orbyanother document .
* . » .
Note ,
The ;TIR ,ITI andATA Conventions provide for international
guarantee systems established onthe basis ofaninternational
guarantee chain with national members ofthe chain inthe territory
ofeach Contracting Party . ■ .
Under theTIR andATA systems the Goods declaration form
(thecar-net )isitself evidence oftheguarantee ,thelatter
covering the 1goods described onthedocument .The ITI .guarantee
system provides forgeneral guarantees valid for aperiod oftime ;
evidence oftheguarantee isprovided byaguarantee card but ■
details oftheguarantee ,verified bytheCustoms authorities ,
may berecorded onthe declaration form asafacilitation measure
toovercome theneed fortheguarantee .card itself to'accompany
thegoods . ,■
' Recommended Practice
Forgoods carried ininternational Customs transit ,countries
should ,bybilateral ormultilateral agreement ,accept ,whenever
possible ,Customs seals andfastenings meeting theminimum
requirements laid down intheAppendix tothis Annex which have
"lGen affixed byforeign Customs authorities ,andrefrain from
adding their ownseals andfastenings .
Standard
when rorcign Customs seals andfastenings have been accepted
lr>aCustoms territory they shall beafforded thesame legal
protection inthat territory asnational seals andfastenings .
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Annex 1to
Doc .20.735 E
41 . Recommended Practice
Countries having adjacent territories should correlate the
powers andworking hours ofcorresponding Customs offices ."
42 . Recommended Practice
When goods are carried ininternational Customs transit ,
countries -should ,bybilateral c5"rmultilateral agreement ,reduce
Customs formalities atoffices enroute tothe following :
-atoffipc-s where goods areimported into theCustoms 'territory
the Customs authorities should satisfy themselves that the Goods
declaration isinorder ,that anyCustoms seals and fastenings
oridentification marks previously affixed are intact and ,where
appropriate ,that the transport-unit issecure ,and that ,where
require ^,aguarantee isinforce ;they should then endorse the
Goods declaration accordingly and retain acopy ;
-atoffices where goods leave theCustoms territory ,theCustoms
authorities should satisfy themselves that anyCustoms seals and
fastenings oridentification marks are intact and ,where necessary ,
that the transport-un.it issecure ;they should then endorse the
Goods declaration andretain acopy ,grant discharge ofthe
obligations incurred under Customs transit inrespect ofthe
Customs territory just left ,and inform theoffice ofdeparture
orthe .office atwhich thegoods entered theCustoms territory ,,
whichever isappropriate ,ofthe discharge given .
43 . -• ' Standard
,ι
When\^noffice enroute removes aCustoms sealoridentifica­
tion mark inorder toexamine thegoods ,orfor some other purpose ,
itshall record details ofthe new Customs seals oridentification ■
marks affixed onallcopies oftheGoods declaration . v
x
44. 1; .) Standard
Atthe office ofdestination the Customs authorities shall
grant discharge ,oftheobligations incurred under Customs transit
\ ;i k
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•Annex Ito^ f Doc .20.735 E
inthe territory inwhich itissituated ,shall certify the Goods
declaration tothis effect and return acopy thereof tothe person
concerned and shall inform the .office enroute .atwhich the goods
were imported into that territory ofthedischarge .
45 . Recommended Practice
Countries applying international Customs transit should
arrange for afurther reduction ,orcomplete abolition ,offormal­
ities atoffices enroute byproviding th^.tthe discharge ofthe
obligations incurred under Customs transit inrespect ofthe
entire Customs transit operation begiven bytheoffice ofdestin­
ation and that this office inform theoffice ofdeparture ofthe
completion oftheCustoms transit operation .
*■ •
v. .1
46. •' Recommended Practice
Consideration should begiven tothe possibility ofbecoming
aContracting Party to : V' /, '
-theCustoms Convention ontheInternational Transport ofGoods
under cover ofTIRcarnets (TIRConvention ),Geneva ,15January 1959
-the Customs Convention onthe International Transit ofGoods
(ITIConvention ),Vienna ,7June 1971 :
c- •
v._
-theCustoms Convention ontheATAcarnet for theTemporary... n. . 'Admission ofGoods (ATAConvention ),Brussels ,6December 1961 ;
x« :
andtoanyinternational instruments that maysupersede them .
Note
0 • -
ATAcarnets canbeaccepted forthetransit ofgoods under
temporary admission which have tobeconveyed to6rfrom their
destination under Customs control ,either inthecountry oftemporary
admission orthrough acountry orcountries between those ofexporta­
tion andimportation
.'' r'-
1/15 »
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Annex Ito
Doc .20.735 E
INFORMATION CONCERNING CUSTOMS TRANSIT
47. Standard
The Customs authorities shall ensure that all relevant informa­
tion concerning Customs transit isreadily available toany person
interested . ' ...
χ
X X
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Annex IIto
Doc *20.735 E
/
E.?-DRAFT ANNEX CONCERNING TRANSHIPMENT
INTRODUCTION . V
■ \
When goods enter aCustoms territory inorder topass through
itontheway toanother country they aredealt with under Customs
transit ,"theprocedure bywhich goods may travel under Customs
control without payment' ofany import duties and taxes potentially
chargeable .Customs transit isthe subject ofAnnex E*.1*
,Anumber ofcountries have introduced asimplified procedure
applicable when goods arrive inone means oftransport and leave
inanother ,the importation ,transfer ofgoods from onemeans of
transport toanother and re-exportation all taking place inthe
area ofj and under the control of ,asingle Customs office .Under
this procedure ,which iscalled transhipment andwhich isthe
■subjec.t~ lofthis Annex ,asimplified documentary andCustoms
control "system isgenerally used .
The provisions oftheAnnex donot apply togoods carried
bypost orintravellers' baggage .. • ' ' _
DEFINITIONS
For thepurposes ofthis .Annex .:
/ \ ! ' 'Ca;the term "transhipment "means theCustoms procedure under
■which goods are transferred under Customs control from the
importing means oftransport totheexporting means of '
transport within the area ofone Customs office which isthe
office ofboth importation andexportation ;
t) i
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'Annex IIto
Doc .20 .735 E
t <i » ■ I
(b)the ,term ."Goods declaration "means astatement made intheform
prescribed bytheCustoms bywhich thepersons interested
indicate the particular Customs procedure tobeapplied tothe
goods and furnish the facts which the Customs require tobe
declared for the application ofthat procedure ;
(c)theterm "declarant "means theperson who signs aGoods declara­
tion orinwhose name itis"signed ;
(d)theterm "means oftransport "means anyship ,aircraft ,road
vehicle (including trailers and semi-trailers ),•railway wagon ,
lighter ,barge arid other vessel suitable for'use oninland
watery /ays ; • n
(e)theterm "import duties andtaxes "means Customs duties and
all other duties ,taxes ,fees orother charges which are
collected onorinconnection with the importation ofgoods but
j ;
not .including fees and charges which are limited inamount to
theapproximate cost ofservices rendered ;
(f).theterm "Customs control "means measures applied to'ensure
compliance with the laws and regulations which the Customs
areresponsible ,for enforcing ;
(g)theterm "security "means that which ensures tothesatisfaction
\ .' .
oftheCustoms ,that anobligation totheCustoms will be
fulfilled .Security isdescribed' as"general "when itensures
that ,theobligations arising from several operations will be
fulfilled ; .•
(h)thetern\"person "means both natural andlegal persons ,unless
the context otherwise requires .
II/2.
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ίI

Annex IIto
.Doc .20.735 E
PRINCIPLE
1. Standard
Transhipment shall begoverned bytheprovisions ofthis
Annex . -
SC0PE ■ ' . .
2. Standard
All goods shall beadmitted totranshipment other than
»
those subject torestrictions orprohibitions imposed ongrounds
ofpublic morality ororder ,public security ,public hygiene or
ι
health ,"orbased onveterinary orphytopathological considerations .
/ •
3. Recommended Practice
'!■ '
.Goods should beadmitted totranshipment irrespective of
the nationality ofthemeans oftransport inwhich they were
•imported orthat ofthemeans oftransport inwhich they are to
bere-exported .
4» > Standard
Goods admitted totranshipment shall not besubjected tothe
payment' ,ofimport duties and taxes provided theconditions laid
/
down bytheCustoms authorities arecomplied with .
•♦ » . .
I
ADMISSION TOTRANSHIPMENT
(a)Déclaration . j
D* 1 • Standard
National legislation shall specify theconditions under which
goods tobetranshipped shall beproduced totheCustoms authorities
and aGoods declaration shall belodged .
(;
II/3.

6. • Recommended Practice
A-single document should beysed for the purposes ofboth
declaration for transhipment and re-exportation ofthe goods T
(b)Examination and identification
7. • Recommended Pract.ice -
Goods declared for transhipment should not beexamined by
the -Customs authorities except where there are special circumstance
in .which ''examination isdeemed tobeindispensable .
r
8. Standard
At^importation theCustom ^authorities shall take any
measures •necessary toensure that theconsignment tobetranshipped
will be'identifiable atre-exportation .
(c.) ,Time lim rit
9. Standard
.Whence theCustoms authorities impose atime limit for the
re-exportation ofgoods declared fortranshipment ,!thetime limit
shall not beless than .one month from the date ofthe lodging of
theGoods declaration atimportation .
. Recommended Practice
.. i
Attherequest oftheperson concerned ,andforreasons the
Customs authorities deem valid ,thelatter should extend anyperiod
initially fixed .
» * .Recommended Practice
Paylnent ofanyimport duties andtaxes chargeable should not
berequired asamatter ofcourse when goods being transhipped are
notre–exported within anyperiod laid down andtheCustoms
authorities aresatisfied that thefailure tore-export thegoods
isduetoaccident orforce majeure ortoother reasons outside the
control oftheperson concerned .
IÏ/M.

Annex IIto
Doc .20.735 E
Note
When goods are toleave theCustoms territory atalater
\ . ►
date they may beplaced inaCustoms warehouse pending re-.
I (exportation .
»
I •
(d)Customs escort
12. , Standard
When transhipment will befacilitated theireby theCustoms
authorities shall require the goods tobetransported under
Customs escort .
(ejSeqprity
κ
13. Recommended Practice
The Customs authorities should waive the requirement for
security where they aresatisfied that payment ofany sums that
might fall duecanbeensured byother means orwhere thegoods
are transported under Customs escort . '
Recommended Practice
.! 11 ■ i-. . i i i
\ <
Where security isrequired ,thechoice between the
various acceptable forms ofsecurity should beleft tothe
declarant .
. 1 ' .Standard
Persons whoregularly tranship goods shall beauthorized
toprovide general security .
TERMINATION C?TRANSHIPMENT ' • '
•LG* ! Standard
Goods placed under transhipment which aredestroyed or
Γ'·
irrecoverably lost byaccident orforce majeure shall not be ,
subjected toimport duties andtaxes }provided that such
destruction -orloss isduly established tothesatisf action of
thoCustoms authorities . .TT/^

TAîmex -I-.L LU -
Doc .20.735 E
Noto
Remnants ofsuch goods may be : ' •
(a)cleared forhome use intheir existing state asifthey had :
been imported inthat state ;or
(b)re-exported ;or
(c)abandoned free ofallexpenses totheRevenue ;or
(d)rendered commercially valueless under Customs control ,without
expense tothe Revenue astheCustoms authorities may require ..
• 'Standard
Discharge oftheobligations incurred under transhipment
shall begranted assoon asthe competent Customs authorities are
satisfied ,that transhipment has been terminated properly .
■*-8. ' Standard
The Customs authorities controlling the re-exportation of
goods being transhipped shall inform the Customs authorities through
whom the goods were imported ofthe termination oftranshipment ,
inparticular sothat anysecurity given may bedischcirged assoon
aspossible . ■
t •
Note •
This may bedone byforwarding,' for example %acopy ofthe .
Goods declaration orsome other form ofadvice .
INFORMATION CONCERNING TRANSHIPMENT
j-9. Standard
The Customs authorities shall ensure that all relevant
information concerning transhipment isreadily available toany
person interested . *
II/S.