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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(74)1160final
Brussels.23July1974
RECOMMENDATION FORACOUNCILDECISION
onthenegotiation ofanAgreementinrespectof
twoAnnexestotheInternational Convention onthe
simplification andharmonization ofCustomsProcedures
(submitted ,totheCouncil "bytheCommission)
COM(74)1160final

EXPL/JTAT0I1THOTE
1.Introduction
1.1.TheCustomsCo-operation Council(CCC)decided,atthemeetingin
Kyotoon22March19731thattheInternational Convention the
simplification andharmonisation ofcustomsproceduresshould "be
openedforsignature "bytheContractingPartiesuntil30June1974*
TheCounciloftheEuropeanCommunitteehasdecidedtoconclude
thisConventionwhichismadeupofamainpartandseveralAnnexes
eachofwhichdealswithaspecificproblem.Howeverforthepur­
posesofv.otingintheCCCeachAnnexistreated ,$.saseparate
Convention .
TwooftheAnnexes,attachedtothispaper,relatetothefollowing
subjects:
-El-customstransit
-E2-transhipment
FB:Thereferences arethoseoftheCCC.
2.Salientpointsofthq_tTOdraftAnnexes
2.1.ThefirstofthetwoAnnexesdealswithnationalcustomstransit
procedureaswellassimplifications intheprocedurefortheinter­
nationalcustomstransitofgoods.
2.2.ThisAnnexcontains:
-firstly,thedefinitionsoftermsusedinmostcustomstransit
procedures,nationalorinternational ,suchasofficeofdeparture,
officeoftransit,officeofdestination,importdutiesandcharges,
guaranteeetcf
-secondly,acertainnumberof"standards"whichhavetobeimplemented
toattaintheharmonisation andsimplification ofcustomstransit
procedures.Thesestandardsrelatetotheformalities whichhaveto
becarriedoutattheofficeofdeparture,thetermination .ofthe
transitprocedures,thesimplifiedprocedureforgoodscarriedby
railandmeasuresintendedtofacilitateinternational customs
transitoperationsand

-thirdly,recommendedpracticesforgeneralimplementation as
farasisconsideredappropriateinthecircumstances referredto
underthefirstsub-naragraph .
2.3.ThesecondAnnexconcernstranshipment ,i.e.thecustomsprocedure
applicabletogoodswhicharriveononemeansoftransportand
leaveinanother.Italsoreferstoproblemsaboutthemovement
ofgoods.
3.NeedfortheCommunitytonegotiatethesetwo.Annexes
3.1Ontheonehandinternational customstransitproceduresareused
intheCommunityinparticularforgoodscomingfromorgoingto•
thirdcountriesandtheCommunitymustbeabletotakepartinthe
negotiations relatingtotherevisionoftheConventions andlater
toaccedetheretoonbehalfofMemberStates(seetherevised1R
Convention,forexample).
3.2.Ontheotherhand,since1January1970theCommunityhasapplied
itsowncustomstransitprocedurewhich,inprinciple }relatesto
allmovementsofgoodswithintheCommunity(seeregulatic
542/69(l)oftheCouncilof18March1969onCommunitytransit).
Thisprocedurehastobelookedatasanationalcustomsprocedurefor
thepurposeoftheAnnexdrawnupbytheCCC.
ThescopeofthisConventioncovers,inrespectofdefinitions ,
standardsandrecommendedpractices,thefieldofCommunitytransitand
itisnecessarytoavoidmeasuresbeingincludedinthisAnnexwhich
wouldimperiltheCommunitytransitprocedurewhichincludessimpli­
fiedproceduresforthecarriageofgoodsbyrailandrelaxations
intheformalitiestobecarriedoutatofficesofdepartureajid
destination .
3.3.TheconnectionbetweenthedraftAnnexeson"CustomsTransit"and
"Transhipment "isverynarrowanditwaseventhoughtofcombiningthe
two.
(1)OJL77,29.3.1969,p.l

-3-
3.4«Thetwocustomsproceduresdealtwithinthesedraft
Annexesrelatetothefacilitation oftheinternational
transportofgoodssothatgoodsareabletomoveundercustoms
controlwithoutpaymentofthecustomsdutiesandchargesto
whichtheyareliableonimportation.AccordinglytheCommission
considersthatasfromthetimewhentheseprocedures become
thesubjectofinternational agreements ,theagreements,because
oftheirtariffandcommercialcharacter,comevathinthe
CommercialPolicy.
CONCLUSION
AccordinglytheCommissionrecommendstheCouncil,underArticle113
oftheEECTreaty,toauthorisethenegotationofthetwoAnnexes
totheInternational Conventiononthesimplification andharmonis­
ationofCustomsProcedures onthetwofollowingsubjects:
-CustomsTransit
-Transhipment

EECœiOTBlTlOÏÏ FORA
fora
COTJÎTCILDECTSIOIT
onthenegotiationofanAgreement
inrespectoftwoAnnexestotheInternational Convention
onthesLmplificationandharmonisation ofCustomsProcedures.
THECOUNCILOPTHEEUROPEAN COMMUNITIES
HAVINGREGARDtotheTreatyestablishing theEuropeanEconomicCommunity,
inparticularArticle113thereof;
HAVINGREGARDtothereconsnenda+ion fromthe"Commission
WHEREAStheconclusionofanAgreementinrespectoftwoAnnexes
on
-customstransitand
-transhipment
le?,&could,masignificant manner,tothedevelopmentofinternational tradeand
commerce 5
WHEREASthesaidAgreementhasa"bearingonthecommoncustomslegislationin
particularasregardsthecommonCustomsTariffandCommunityTransit|whereas
accounthastobetakenofthefactorsrelativetoaCustomsUnion5whereas
thereforetheCommunityshouldnegotiateandconcludethisAgreement ?
HASDECIDED:
Article
TheCommissionshallheauthorisedtonegotiatewiththeCustomsCo­
operationCouncilforthepurposeofconcludinganAgreementonthetwoAnnexes.
TheCommissionshall,asprovidedforinArticle113of
theTreaty,conductthesenegotiationsinconsultation withthespecial
committeeappointedtoassistinthistask.
DoneatBrussels
PortheCouncil
ThePresident

Annex I,to
Doc.^20 .735 E
\E.l -DRAFT ANNEX CONCERNING CUSTOMS TRANSIT
INTRODUCTION • • - ■
For avariety ofreasons itisfrequently necessary forgoods
which arepotentially liable toimport duties andtaxes orwhich
maybesubject ,forexample ,toeconomic prohibitions orrestric­
tions ,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 aremade istermed Customs
transit
Tofacilitate theinternational 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 thern apply standard procedures forthetreatmen
ofgoods .,carried inCustoms transit through their territories .
This Annex relates tonational .Customs transit and tothe
simplifications introduced for the 'treatment ofgoods ininter­
national Customs transit .Itdoes notapply togoods (carried by
post orintravellers' baggage . .
DEFINITIONS .;
. '
For the purposes ofthis Annex :
(a)t'.heterm "Customs transit "means theCustoms procedure under
which goods aretransported -under Customs control from one
' . • M , 'Customs office toanother inthe same Customs territory .
V - ' < 1/14 ■■
' -sv»

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 ;
,I;
(d)the term "office ofdeparture "means anyCustoms office atwhich
aCustoms transit operation commences ;
(e)the term "office enroute "means anyCustoms office where goods
areimported orexported inthecourse ofaCustoms transit
\
operation ;
/. x
(f)theterm "office ofdestination "means anyCustoms office at
which aCustoms transit operation isterminated ;
i
(g)theterm "Goods declaration "means astatement made intheform
prescribed bytheCustoms bywhich thepersons interested indicat
theparticular Customs procedure tobeapplied tothegoods and'
furnish the facts' which theCustoms require tobedeclared for
the application ofthat procedure ; '
(h)theterm ;"declarant"' means theperson who signs aGoods declara -
tion'or inwhose name itissigned ;
t
\
(ij)the 'terni "transport-uni t".means :
(i)containers having aninternal volume ofonecubic metre
ormore ,

., ^ Annex Ito ,
" . Doc •20.735 E
(iij road vehicles ,including trailers andsemi-trailers ,
(iii )railway wagons ,and ■ ;
Civ)|lighters ,barges andother vessels suitable for'useon
.\inland waterways ; „
i •
(k)theterm "import duties and taxes "means Customs duties and
allother duties ,taxes ,fees orother charges which are
collected onorinconnection with theimportation ofgoods
but notincluding fees andcharges which are'limited inamount
totheapproximate cost ofservices rendered ; .
1
(1)theterm "Customs control "means measures applied toensure
compliance with the laws andregulations which theCustoms are
responsible forenforcing ;
 
(m)theterm "security "means that which ensures tothesatisfacti
oftheCustoms ,that anobligation totheCustoms will be
fulfilled .Security isdescribed as"general "when itensures
that ctheobligations arising from several operations will be
fulfilled ;
(n)theterm "person "meang both natural andlegal persons ,unless
thecontext otherwise requires .
•i ,.
PRINCIPLE
" ^ 'Standard
/
Customs transit shall begoverned bytheprovisions ofthis
Annex .
ι
*
SC0PE
2• '• Standard
Customs transit shall beallowed inrespect ofgoods trans­
ported ,
(a)from onefrontier Customs office toanother frontier Customs
office ; ■ - ' T/,

Annex Ito
Doc .20 .735 E
(b)from afrontier Customs office toaninland Customs office ;
(d)from one inland Customs office toanother inland Customs office .
Transport under Customs transit shall beallowed for all kinds
ι
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 theconditions
laid down bythe Customs authorities are complied with.'
5. ■' Standard
η ■Any person interested shall have the right todeclare goods ,
for Customs transit and totransport goods under that procedure
unless hehas been excluded bythe Customs authorities onthe grounds
1' ! '•
that hehas been guilty ofaserious offence against Customs laws
and regulations .
GENERAL PROVISIONS(c)from aninland Customs office toafrontier Customs office
3. Standard
6.\Standard
The Customs authorities shall designate the Customs offices
which are competent toperform the functions laid down for the
purposes ofCustoms transit .
7. Standard
At':the request oftheperson concerned ,andforreasons deemed
valid byithe Customs authorities ,thelatter shall perform the

Annex Ito
functions laid down for the purposes ofCustoms transit outside
the business hours and outside the premises ofthe Customs office ,
the expenses entailed being borne bythe person concerned .
8. ' Standard ;
Priority shall begiven "totheclearance ofperishable goods ,
livestock andother goqds forwhich rapid transport isessential ,
which are ju.r.der Customs transit . ,
FORMALITIES ATTHE OFFICE OFDEPARTURE ■ .. '
S. Standard
National legislation shall specify ,the conditions under which
goods miiybeplaced under Customs transit .
a .-■
(a) a£at^onforCustoms transit
10. ...••• ' Standard
• •1
A.written Goods declaration forCustoms transit shall be (
presented attheoffice ofdeparture inall cases other than those
cited inRecommended Practices 33and 34ofthis Annex .
Recommended Practice
The Goods declaration form for Customs transit should be
aligned' ontheECElay-out key'and should notberequired tocontain
more than the'following particulars : "
\ •
–name ani^address oftheconsignor ;
–name andaddress oftheconsignee ;
–aescrj.ption ofthemeans oftransport ;
place ^ofloading ,departure ,frontier crossing anddestination ; .
crans -bort -unit(type ,identification K'o.);
–marks ,numbers ,number andkind ofpackages ;
!: . 1/5.

Annex Ito . ■ ' ,
Doc .20.735 E
-description ofgoods ;
-gross weight per consignment ; ,
• '4
-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 . .
(b)Security
13 . •Standard
■fj ' . '
The form inwhich security istobeprovided for the purposes
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 :lefttothe declarant .
15 . Standard
•# •
The Customs authorities shall determine the amount inwhich
security istobeprovided for the Customs transit ,operation .
16. . s 'i Standard
f- : '
When' security isrequired toensure that theobligations
Γarising from several Customs transit operations wil.l befulfilled ,
the Customs authorities shall accept ageneral security .
17 . . ' i -,Recommended Practice
The amount ofany security should beset aslow aspossible
having regard to .theimport duties andtaxes potentially chargeable .
1/6.
\ . . – •

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 oftheir country . .
(c)Examination and identification ofconsignments
19 . . - Standard
The Customs authorities atthe office ofdeparture shall
examine goods declared forCustoms transit only where such
examination isdeemed necessary .
20 . Recommended Practice
When goods declared for Customs transit are selected for
examination attheoffice ofdeparture ,theCustoms authorities
should limit the extent ofthe rexamination tothat deemed
necessary for thesafeguarding ofthe Revenue .
'•1 • '
21 . . Standard
The Customs authorities atthe office ofdeparture shall
take alfnecessary action toenable theoffice ofdestination to
identify the consignment arid todetect anyunauthorized interference
C »
\ ' ' • •'
22. . • Standard
Identification ofthe consignment shall beassured bymeans
h , " f> i- '
ofCustoms seals affixed tothe transport-unit when this is
constructed and equipped insuch amanner that :
(a)Customs seals canbesimply andeffectively affixed toit;
(b)nogoods canberemoved from orintroduced into ,thesealed
partj ;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 maybehidden ;
(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 tsare approved for the transport ofgocds under
Customs seal byvarious international agreements such asthe Customs
o
Convention oncontainers ,theCustoms Convention ontheinternational
transport ofgoods under cover ofTIR carnets ,and the Unite
Technique .,des Chemins defer .Additional arrangements for approval
may bemade bycountries bybilateral ormultilateral agreement
for transjport-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 tothe Goods
declaration ,byfull examination ofthegoods andrecording the
results thereof onthe Goods declaration ,orbyCustoms escort .
24. > Recommended Practice
Customs seals and identification marks affixed Dyforeign
Customs authorities should beaccepted for the purposes ofthe
Customs transit operation unless they areconsidered hot tobe
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 'transi tshall fulfil the minimum requirements laid down
inthe Appendix tothis Annex . .
(d)Additional control measures
26. , Standard
Only when they consider such ameasure tobeindispensable
shair^the Customs authorities :
(a)prescribe atime limit ;
/ <
(b)require goods tofollow aprescribed itinerary ;or
U
/
(c)require goods tobetransported under Customs escort .
('■· .
Note " - . X"
Inprescribing atime limit oranitinerary the Customs
•authorities normally need totake account oftheparticular
circumstances prevailing atthetime ,forexample traffic and
weather '^conditions .
■ /
TERMINATION OFCUSTOMS TRANSIT •
–- ■■■■■■. I.–... , ι ι»– ,
, , Standard
National legislation shall not ,inrespect ofthetermination
ofCustcias \transi t,require morethanthatthegoods 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 markrs intact .
OC '1Recommended Practice
Failure tofollow aprescribed itinerary ortocomply with
I . '
aprescribed time limit should notentail 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 allother requirements have been met .
29 . . Standard
Ex-emption from payment ofthe import duties and taxes normally
chargeable shall begranteCf'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 duo totheir
nature . •
Note
Remnants ofsuch goods may be :
(a)cleared for home use intheir existing state asifthey had been
imported inthat state ;or ^ !
r'
(b)re-exported ;or
(• • .
(c)abandoned free ofallexpenses totheRevenue ;or
(d)rendered commercially valueless under Customs control ,without
expense tothe Revenue ' '
asthe Customs 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
• . 1 ■
.< .ii ■'
The office ofdestination shall inform the office ofdeparture
ofthetermination oftheCustoms transit operation ,inparticular
sothat finysecurity given may bedischarged 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 .
EXCFPTIONAL CIRCUMSTANCES ENROUTE .' ' ■"
32. . ' Standard
. t 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 tothescene
ofthe accident orother event . ,
SIMPLIFIED PROCEDURE FOR GOODS :CARRI EDBYRAIL ,
■33. Recommen dcdPractxce
"• s ,
Incountries where acentral "control office for all railway
consignment notes isorganized bytherailway administration and
supervised bytheCustoms authorities ,thelatter should dispense
withthfe need 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 in <that office which are
ofinterest totheCustoms .Such goods carried byrail should be
considered asbeing transported under Customs transit ,although
there isnooffice ofdeparture inthedefined sense .
SIMPLIFIED PROCEDURE FOR GOODS MOVING INTHE FRONTIER ZONE
\ ii
34. Rfrommended Practice
ii –~––––-–––
When the coxoetent Customs office .issatisfied that goods
«
moving over short distances ir.:thefrontier zone will beproperly
presented attheoffice ofdestination ,awritten Goods declara­
tion shtould notberequired anciother controls should bekept to
theminimum . ' , T/11

Annex Ito
Doc .20 .735 E
FACILITATION MEASURES FOR INTERNATIONAL CUSTOMS TRANSIT OPERATIONS
35. \ •"•Standard
When goods tobecarried inatransport-unit which hasbeen
approved for the transport ofgoods under Customs seal are likely
toenter international Customs transit atsome stage oftheir
journey the person concerned shall have the right topresent them
toaCustoms office inthe country ofexportation andrequest that
office toact asanoffice ofloading .The Customs authorities at
aCustom ^office requested toact asanoffice ofloading shall
agree to'dosowhenever possible . • ' ..
36. r> VStandard
At .the office ofloading the Customs authorities shall take
whatever steps they deem necessary tosatisfy themselves ofthe
accuracy ofthedocuments describing thecontents ofthetransport -
unit and that the transport-unit itself issecure .-They shall then
1
seal the transport-unit and record details ofthe Customs seals
affixed -and .ofthe date onwhich they were affixed onthedocuments .
.- · [..·■· . -
Note )
The action taken bytheCustoms authorities atanoffice of
loading tosatisfy themselves astothe accuracy ofthe loading
lists orother descriptive documents may vary considerably from
case tocase according tocircumstances .Theprovision does not
imply that they must necessarily check these documents against
other documents -orexamine thegoods . .
37. Recommended Practice
.
Countries should ,bybilateral ormultilateral agreement ,
establish ,common Goods declarations which can beused for inter­
national Customs transit ,operations carried out intheir territories
andwhich should bealigned ,sofar aspossible ,ontheECElay-out
key . . .'■
1/12. <•

■ ! : Annex Xto
Doc .20.735 E
/
38 . Recommended Practi ce
\ '■
F'pr 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 .
. I . .
I , ^ .
Note ,
The ;TIR ,ITI and ATA Conventions provide for international .
guarantee systems established onthe basis ofaninternational
guarantee chain with national members ofthe chain inthe territory
ofeac.j>Contractina Party . . • •
Under the TIR and ATA systems the Goods declaration form
(thecarnet )isitself evidence oftheguarantee ,thelatter
covering the goods described onthe document .The ITI .guarantee
system provides for general guarantee 'svalid 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 toaccompany
the goods . 1....... . - .
I
r
Recommended Practice
For goods 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 •
been affixed byforeign Customs authorities ,andrefrain from
adding their ownseals andfastenings .. .
4°-' Standard
When foreign Customs seals andfastenings have been accepted
Γ . ,
inaCustoms territory they shall beafforded thesame legal
protection inthat territory asnational seals andfastenings .
Vs . ■^1/13.

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 <5*rmultilateral agreement ,reduce
Customs formalities atoffices enroute tothe following :
–atoffipes where goods areimported into theCustoms 'territory
the Customs authorities should satisfy themselves that the Goods
declaration isinorder ,that 1anyCustoms seals andfastenings
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 thfe transport-un.it issedure ;-they should then endorse the
Goods declaration andretain acopy ,grant discharge ofthe
obligations incurred under Customs transit inrespect ofthe
Customq territory just left ,andinform theoffice ofdeparture
orthe^ffice atwhich thegoods entered theCustoms territory ,
whichever isappropriate ,ofthe discharge given .
43 . • ' Standard
''\ ..T.TI __ ._ _r-r-•___ _1_ _ _ _ J – J.1.^J.,JZiWhen \^noffice enroute removes aCustoms sealoridentifica­
tion mark inorder toexamine the goods ,orfor some other purpose ,
*I
itshall record details ofthe new Customs seals oridentification
marks affixed onallcopies oftheGoods declaration .
44 . . I< ri Standard
' • »' ' *Atthe office ofdestination the Customs authorities shall
grant discharge ,oftheobligations incurred under Customs transit

Annex Ito
^ ' . 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 ofthe discharge .
45 . Recommended Practice
Countries applying international Customs transit should
arrange for afurther reduction ,orcomplete abolition ,offormal­
ities atoffices enroute byproviding that thedischarge ofthe
obligations incurred under Customs transit inrespect ofthe
entire Customs transit operation begiven bytheoffice of .destin­
ation and that this office infbrm theoffice ofdeparture ofthe
■i ■ . i.... . , ■completion ofthe Customs transit operation .
t . i
46 . c •Recommended Practice
Consideration should begiven tothe possibility ofbecoming
aContracting Party to : x""" ■ ;
-theCustoms Convention ontheInternational Transport ofGoods
under cover ofTIR carnets (TIRConvention ),Geneva ,15January 1959
-the Customs Convention onthe International Transit ofGoods
(ITIConvention ),Vienna ,7June 1971 ; .
theCustoms Convention ontheATAcarnet for theTemporary
Admission ofGoods (ATAConvention ),Brussels ,6December 1961 ;
and toanyinternational instruments that maysupersede them .
Note
3 s i
ATAcarnets canbeaccepted for thetransit ofgoods under
temporary *admission which have tobeconveyed toorfrom their
destination under Customs control ,either inthecountry oftemporary
admission orthrough acountry orcountries between those ofexporta­
tion and ;importation . •:r
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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 toanyperson
interested . . . . , .
χ
X X
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Annex IIto
Doc .20.735 E
/
E.2 -DRAFT ANNEX CONCERNING TRANSHIPMENT
INTRODUCTION v
When goods enter aCustoms territory morder topass through
iton ,theway to,another country they aredealt with under Customs
transit ^theprocedure bywhich goods may travel under Customs
control without payment ofanyimport duties andtaxes potentially
chargeable .Customs transit isthesubject ofAnnex E*.1*
Anumber ofcountries have introduced asimplified procedure
applicable when goods arrive inone means oftransport and leave
inanother ,the importation ,transfer ofgoods from one means of
transport toanother andre-exportation all taking place inthe
area ofjandunder thecontrol of ,asingle Customs office .Under
thi§procedure ,which iscalled transhipment andwhich isthe
•subject^of this Annex ,asimplified documentary andCustoms
«
control 'system isgenerally used .
9 . " '
The provisions oftheAnnex donot apply togoods carried
bypost .orintravellers 'baggage . •..
DEFINITIONS
For the purposes ofthis .Annex .:
.(a)theterm 11transhipment "means theCustoms procedure under
which goods are transferred under Customs control from the
importing means oftransport totheexporting means of
transport within thearea ofone Customs office which isthe
office ofboth importation andexportation ;
It i; .
II/1.

Doc .20.735 E
(b)the .term ."Goods declaration "means astatement made intheform
prescribed bytheCustoms bywhich thepersons interested
indicate theparticular Customs procedure tobeapplied tothe
goods andfurnish thefacts which theCustoms require tobe
declared for the application ofthat procedure ;
(c)the term "declarant "means theperson who signs aGoods declara­
tion -orinwhose name itis"signed ; '
(d)the term "means oftransport "means any ship,' aircraft ,road
vehicle (including trailers andsemi-trailers ),*railway wagon ,
lighter ,barge arid other vessel suitable for' use oninland
waterways : .
:J . \
(e)theterm "import duties and taxes "means Customs duties and
,ν -
all other duties ,taxes ,fees orother charges which are
collected onorinconnection with the importation ofgoods but
j ;not including fees andcharges which arelimited inamount to
the approximate cost ofservices rendered ;
(f)the term "Customs control "means measures applied toensure
compliance with the laws and regulations which the Customs
are responsible ,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)theterr\"person "means both natural andlegal persons ,unless
i ,V ..the context otherwise requires .
II"/2.
i<

Annex IIto
.Doc .20.735 E
PRINCIPLE
1. Standard
Transhipment shall begoverned bytheprovisions ofthis
Annex .
SC0PE
I ~
2. Standard
All goods shall beadmitted totranshipment other than
t
those subject torestrictions orprohibitions imposed ongrounds
ofpublic morality ororder ,public security ,public hygiene or
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 . '
i
4. - ' Standard
Goods admitted totranshipment shall not besubjected tothe
payment ^ofimport duties andtaxes provided theconditions laid
down by -the Customs authorities are complied with .
ADMISSION TOTRANSHIPMENT "
(a)Declaration -
\
5. >- . ; Standard
National legislation shall specify theconditions under which
goods tobetranshipped shall beproduced tothe Customs authorities
and aGoods declaration shall belodged .
<;
; - " * II/3.

6. Recommended Practice
A-single document should beused for the purposes ofboth
declaration for transhipment andre-exportation ofthegoods .
(b)Examination and identification
7. • Recommendod Practice
Goods declared for transhipment should not beexamined by
the Customs authorities except where there are special circumstances
in "which 'examination isdeemed tobeindispensable . •
t
8» Standard
At^importation theCustom ^authorities shall take any
measures .^necessary toensure that the consignment tobetranshipped
will be'identifiable atre-exportation .
i ;
(c.)Time limit
9. " Standard
::i ' .i '" ;
.Whqre theCustoms authorities impose atime limit for the
re-exportation ofgoods declared for transhipment ,'the time limit ,
shall not beless than .one month from the date ofthe lodging of
the Goods declaration atimportation .
" Recommended Practice
'*» « --– "" " – ■■■■II.HBM
At .therequest oftheperson concerned ,,andforreasons the
Customs authorities deem valid ,.thelatter should extend anyperiod
initially fixed .
11. • .Recommonded Practi.ce
Payinent ofanyimport duties andtaxes chargeable should not
berequir'ed asamatter ofcourse when goods being transhipped are
I"' \ ' '
not re-exported within anyperiod laid down and theCustoms
i■. ■ ..authorities are satisfied that the failure tore-export the goods
isdue toaccident orforce majeure ortoother reasons outside the
control ofthe person concerned .
».
1.1/4. : 1 , '
"Ά*

Annex IIto
Doc .20.735 E
Note >
When goods are toleave theCustoms territory atalater
\ .
date they may beplaced inaCustoms warehouse pending re-.
exportation . , 7
\ ' '
| '
12. , Standard
When transhipment will befacilitated thereby theCustoms
authorities shall require the goods tobetransported under
Customs escort . •
(e;Secyrity
κ . ·
13. Recommended Practice
jLhe Customs authorities should waive the requirement for
security where they are satisfied that payment ofany sums that
might fall ,duecanbeensured byother means orwhere thegoods
are transported under Customs escort .
' Recommended Practice
inhere security isrequired ,thechoice between the
various acceptable forms ofsecurity should beleft tothe
declarant . ' • ' .
• <**'
^-5• 1 ' . ' .Standard
Persons whoregularly tranship goods shall beauthorized
toprovide general security .
TERMINATION CFTRANSHIPMENT '• ' '
Standard
Goods placed under transhipment which aredestroyed or
V-
irrecoverably lost byaccident orforce majeure shall not be
subjected toimport duties and taxes ,provided that such
destruction -orloss isduly established tothesatisfaction ^of
theCustoms authorities . - ■ TT/S.

iAnnex l.l to
Doc .20 .735 E
Noto
Remnants ofsuch goods may be : "
(a)cleared for home use intheir existing state asifthey had ;
been imported inthat state ;or
(b)re-exported jor
» »
(c)abandoned free ofallexpenses tothe ;Revenue ;or
(d)rendered commercially valueless under Customs control ,without
expense totheRevenue astheCustoms authorities may require .•
17. »Standard
Discharge oftheobligations incurred under transhipment
shall begranted assoon asthe competent Customs authorities are
satisfied that transhipment has been terminated properly .
J-8, Standard
TheCustoms authorities controlling there-exportation of
goods being transhipped shall inform theCustoms authorities through
whom thegoods were imported ofthetermination oftranshipment ,
inparticular sothat anysecurity given maybedischarged assoon
aspossible , ' .
Note
,This may bedone byforwarding ,'for example ,acopy ofthe
Goods declaration orsome other form ofadvice .
TNI"ORMATIOMCONCERNINGTRANS HJPMENT
J-9. •... Standard
The Customs authorities shall ensure that all relevant
information concerning transhipment isreadily available toany
person interested . '
II/6.