ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(73)1240
Vol.1973/0232

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dergenannten Verordnung freigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(73)1240 final
Brussels ,25July1973
RECOMMANDATION FORACOUNCIL DECISION
toconclude anInternational Convention forthe
simplification andharmonization
ofcustomsprocedures
(submitted totheCouncil "bytheCommission )
COI.î(73)1240final

Hecommendation foraCouncilDecision
toconclude anInternational Convention
forthesimplification andhairmonisation
ofcustomsprocedures
EXPLANATORY MEMORANDUM
1,Introduction
AdraftInternational Convention forthesimplification and
harmonisation ofcustoms -procedures hasbeenprepared bytheCustoms
Co-operation Council (C.C.C.).WithintheComnunity thisConvention has
beenthesubjectofaRecommendation foraCouncilDecision (doc.
C0M(73)4-60finalof28March1973,R/977/73(COMER1^6)of12April
1973).
TheC.C.C.decidedon18May1973iattheirmeetinginKYOTO,
thattheConvention wouldbeopenforsignature bythecontracting
partiesuntil30June197^-,attheirofficesinBrussels.Afterthat
dateitwouldbeopenfortheiraccession ,
2#Principal-characteristics ofthedraftConvention
First,reference 'mustbemade-to.documents COM(73),.^0,
R/977/73mentioned above.Also,inrelation to,£hesituation .prior
totheKYOTOmeeting ,therehasbeenthefollowing development :
-thenotionofasinglecustoms'territory tforthe.purposes of
acustomsoreconomic unionformedbythecontracting parties,
hasbeenconfirmed bytheC.C.C#;
-■κ
-theC.C.C.hasdecidedtoaddtoArticle 11oftheConvention
thefollowing paragraph :

"Theprovisions ofparagraph 1ofthisArticleshall
alsoapplytotheCustomsand.Economic Unionsreferred
toinArticle 9ofthisConvention insofarastheobli­
gationsarisingfromtheinstruments establishing such
CustomsarEconomio Unionsrequirethecompetent bodiest
thereoftocontractintheirownname.However,such
bodiesshallnothavetherighttovote,"
ItfollowsthattheCommunity maybecomeacontracting partytothe
Convention .
ScopeofactiontobetalcenbytheCommunity inconcluding theConvention
3.1ThedraftConvention isadirectresultoftheCommonCommercial
Policy(cf,doc,COM(73)^60final,R/977/73)*Underthepro­
visionsofArticles 113and11^oftheEECTreatyonlythe
Community hasthecompetence toconcludethisConvention .
Nevertheless ,theCommittee ofPermanent Representatives (685th
meetingof8/9Hay1973)decidedthattheConvention shouldbe
signedbyMemberStatesandbythe.Community concomitantly .The
Commission representative hasnotedthisdecision.Heendorsed ,
however,thepointofviewespressed byhisinstitution inthe
Recommendation foraCouncilDecision onthenegotiation ofan
International Convention forthesimplification andharmonisation
ofcustomsprocedures (doc,COM(73)^60final,andwhichappears
tohimtobetheonlyoneinconformity withtheTreaty,froma
legalviewpoint ,andthemostvalidfromapracticalstandpoint
(vide.SummaryReportdated10May1973°f"theCOREPERmeeting),
3.2TheCommunity maybecomeacontracting partytothesaidConvention
underthetermsofArticle 11thereof :
-bysigningitwithoutreservation ofratification ;
-bylodginganinstrument ofratification afterhavingsigned
itsubjecttoreservation ofratification or
-byacceding toit.

3.3Eachofthecontracting pscrtissmustspecifyat.the.time,of'
signature (orofratification )oftheConvention (orofaccession
thereto),theAnnexorAnnexeswhichitaccepts,itbeingunderstood
thatitmustacceptatleastoneAnnex*Itmaylatermotifythe
Secretary GeneraloftheC.C.G.thatit'acceptsoneorseveral
further Annexes.
Forreasonsenumerated indocument COM(73)^60final,(R/977/73),
andinparticular intheAnnextheretoatpoint2,theAnnex
concerning customswarehouses may'beaccepted andinconsequence
appearsintheAnnexofthisdocument. !>
'-Ontheotherhand,tHis'Annexrelating todrawback -(cf.doc,COM
(73)^-60final,AnnexIC=AnnexVofC.C,C.doc,19.^10)appears
tobenotacceptable bytheCommunity forreasonsgiveninthe
abovementioned document.
AsfartheAnnexontemporary admission isconcerned (cf.doc.
COM(73)^60final,AnnexXd=AnnexIVofC.C.C,doc,19.^10),
atthepresenttimethistextisinlinewithoptionstakenin
thefirstdraftofaproposal foraCouncilDirective concerning
theharmonisation ofprovisions laiddownbylaw,regulation or
administrative actioninrespectofatemporary admission procedure
(doc,GUD/867/72Rev.2of2kMay1973)*However,aGeneralre­
servation mustbemaintained atthisstageuntilthetimeofthe
adoption oftheCommunity Directive bytheCouncilinorderto
avoidundertaking ,fromnowonwards,Community commitments in
thissphere.
3.^Thecontracting partieswhichformacustomsoreconomic unionshall
motifytheSecretary GeneraloftheC.C.C.that,fortheapplication
ofanAnnexspecified intheConvention ,theirterritories shallbe
considered asasingleterritory (Article9oftheConvention ).
Although suchanotification maynotseeminthefirstinstance to
beindiepensible fortheapplication oftheAnnexconcerning customs
warehouses ,itmustnevertheless beemphasised thatthisprocedure
isapplicable throughout thewholeoftheCommunity customs
territory .
./•

Conclusion
TheCommission recommends totheCouncil ,byvirtueofArticles
113andllVoftheESCTreaty,
-theconclusion ,inthenameoftheCommunity ,oftheInternational
Convention forthesimplification andharmonisation ofcustoms
procedures (including theAnnexconcerning customswarehouses )
thetext .ofwhichisannexedtothisdocument ,
-thenotification ,totheSecretary GeneraloftheC.C,C«,,that,
fortheapplication oftheAnnexconcerning customswarehouses ,
thecustomsterritories oftheMemberStatesoftheEuropean
/
Economic Community shallbeconsidered asasingleterritory .

Recommendation for aCouncil Decision *
toconclude anInternational Convention
for thesimplification andharmonisation
ofcustoms procedures#
The Council oftheEuropean Communitiesj
Having regard totheTraty establishing theEuropean Economic Community ,
aadinparticular Article 113thereof ,
Having regard •feo:theRecommendation' oftheCommission j
■ ■■ . V. s
Whereas theconclusion of'an'International Convention negotiated bythe
Customs Cooperation Council must perrriit ofasimplification' an :Sa"Har­
monisation ofCustoms procedures andiaayefficaciously contribute to:the
development ofInternational trade#
Whereas itisthus considered opportune toconclude such aConvention
HAS DECIDED :
Article 1
\
There shall beconcluded ,inthename oftheCommunity ,the
International Convention forthesimplification andharmonisation
ofcustoms prooedureSa thetext ofwhich isannexed tothis Decision#

–2*•
Article 2
ThePresident oftheCouncilshallbeauthorised todesignate the
-persons competent tosigntheConvention referred toinArticle 1,
andtoconferontheirthenecessary powerstoeffecttheparticipation
oftheCommission .
Article 3
TheSecretary GeneraloftheCustomsCooperative Councilshallben
notified that,fortheapplication oftheAnnexoftheConvention referred
toinArticle 1concerning customswarehouses ,thecustomsterritories
oftheMemberStatesoftheEuropean Economic Community shallbecon­
sideredasasingleterritory .
DoneatBrussels , BytheCouncil
Président

INTERNATIONAL CONVENTION
ONTHE SIMPLIFICATION AND HARMONIZATION
OFCUSTOMS PROCEDURES
PREAMBLE
The CONTRACTING PARTIES tothe present Convention ,
established under the auspices ofthe Customs Co-operation Council
Noting that divergences between national Customs procedures can
hamper international trade and other international exchanges
Considering that itisinthe interests ofallcountries topromote
such trade and exchanges and tofoster international
co-operation ,
Considering that simplification and harmonization oftheir Customs
procedures can effectively contribute tothe development of
international trade and ofother international exchanges ,
Convinced that aninternational instrument proposing provisions
which countries undertake toapply assoon asthey are able
todosowould lead progressively toahigh degree of
simplification and harmonization ofCustoms procedures ,which
isone ofthe essential aims ofthe Customs Co-operation
Council ,
Have agreed asfollows :
CHAPTER I
Definitions
Article 1
For the purposes ofthis Convention :
(a)the term "theCouncil "means theOrganization set upbythe
Convention establishing aCustoms Co-operation Council ,done
atBrussels on15December 1950 ;
(b)the term "Permanent Technical Committee "means the Permanent
Technical Committee oftheCouncil ;
(c)the term "ratification "means ratification ,acceptance or
approval .
1/1.

APPENDIX 1
CHAPTER II
Scope ofthe Convention
and structure ofthe Annexes
Article 2
Each Contracting Party undertakes topromote the simplifica­
tion and harmonization ofCustoms procedures and ,tothat end ,to
conform ,inaccordance with the provisions ofthis Convention ,to
the Standards and Recommended Practices inthe Annexes tothis
Convention .However ,nothing shall prevent aContracting Party
from granting facilities greater than those provided for therein ,
and each Contracting Party isrecommended togrant such greater
facilities asextensively aspossible .
Article 3
The provisions ofthis Convention shall not preclude the
application ofprohibitions orrestrictions imposed under national
legislation .
Article 4
Each Annex tothis Convention consists ,inprinciple ,of :
(a)anintroduction summarizing thevarious matters dealt with in
the Annex ;
(b)definitions ofthe main Customs terms used inthe Annex ;
(c)Standards ,being those provisions thegeneral application of
which isrecognized asnecessary for theachievement of
harmonization and simplification ofCustoms procedures ;
(d)Recommended Practices ,being those provisions which are
recognized asconstituting progress towards theharmonization
andthesimplification ofCustoms procedures ,thewidest
possible application ofwhich isconsidered tobedesirable :
(e)Notes ,indicating some ofthepossible courses ofaction to
befollowed inapplying theStandard orRecommended Practice
concerned .
1/2.

APPENDIX 1
Article 5
Any Contracting Party which accepts anAnnex shall be
deemed toaccept all the Standards and Recommended Practices
therein unless atthe time ofaccepting theAnnex oratany
time thereafter itnotifies the Secretary General ofthe
Council ofthe Standard(s )and Recommended Practice(s )in
respect ofwhich itenters reservations ,stating the differences
existing between the provisions ofits national legislation and
those ofthe Standard(s )and Recommended Practice(s )concerned .
Any Contracting Party which has entered reservations may with­
draw them ,inwhole orinpart ,atany time ,bynotification to
the Secretary General specifying thedate onwhich such with­
drawal takes effect .
Each Contracting Party bound byanAnnex shall atleast
once every three years review the Standards and Recommended
Practices therein inrespect ofwhich ithas entered reserva­
tions ,compare them with the provisions ofits national legisla­
tion and notify the Secretary General oftheCouncil ofthe
results ofthat review .
CHAPTER III
Role ofthe Council and ofthe
Permanent Technical Committee
Article 6
The Council shall ,inaccordance with the provisions of
this Convention ,supervise the administration and development
ofthis Convention .Itshall ,inparticular ,decide upon the
incorporation ofnewAnnexes intheConvention .
Tothese ends the Permanent Technical Committee shall ,
under theauthority oftheCouncil ,andinaccordance with any
directions given bytheCouncil ,have thefollowing functions :
(a)toprepare newAnnexes and topropose totheCouncil their
adoption with aview totheir incorporation inthe
Conventions
1/3.

APPENDIX 1
(b)tosubmit totheCouncil proposals forsuch amendments to
this Convention ortoitsAnnexes asitmayconsider
necessary and ,inparticular ,proposals for amendments to
the texts ofthe Standards and Recommended Practices and
fortheupgrading ofRecommended Practices toStandards ;
(c)tofurnish opinions onanymatters concerning theapplica­
tion oftheConvention ;
(d)toperform such tasks astheCouncil maydirect inrelation
tothe provisions ofthe Convention .
Article 7
For the purposes ofvoting intheCouncil and inthe
Permanent Technical Committee each Annex shall betaken tobea
separate Convention .
CHAPTER IV
Miscellaneous provisions
Article 8
For the purposes ofthis Convention ,any Annex orAnnexes
towhich aContracting Party isbound shall beconstrued tobean
integral part ofthe Convention ,and inrelation tothat Contract­
ing Party any reference totheConvention shall bedeemed to
include areference tosuch Annex orAnnexes .
Article 9
Contracting Parties which form aCustoms orEconomic Union
may state bynotification tothe Secretary General oftheCouncil
that for the application ofagiven Annex tothis Convention their
territories are tobetaken asasingle territory .Ineach
instance where ,asaresult ofsuch notification ,differences
exist between the provisions ofthat Annex and those ofthe
legislation applicable totheterritories oftheContracting
Parties ,the States concerned shall enter areservation tothe
Standard orRecommended Practice inquestion under Article 5of
the Convention .
1/4.

APPENDIX 1
.CHAPTER V
Final provisions
Article 10
1. Any dispute between two ormore Contracting Parties
concerning the interpretation orapplication ofthis Convention
shall sofar aspossible besettled bynegotiation between them .
2. Any dispute which isnot settled bynegotiation shall be
referred bytheContracting Parties indispute tothe Permanent
Technical Committee which shall thereupon consider the dispute
and make recommendations for its settlement .
3. Ifthe Permanent Technical Committee isunable tosettle
the dispute ,itshall refer the matter tothe Council which
shall make recommendations inconformity with Article 111(e )
ofthe Convention establishing the Council .
4. The Contracting Parties indispute may agree inadvance
toaccept the recommendations ofthe Permanent Technical
Committee orCouncil asbinding .
Article 11
1. Any State Member ofthe Council and any State Member of
the United Nations orits specialized agencies may become a
Contracting Party tothis Convention :
(a)bysigning itwithout reservation ofratification ;
(b)bydepositing aninstrument ofratification after signing
itsubject toratification ;or
(c)byacceding toit.
2* This Convention shall beopen until 30 <June 1974
forsignature attheHeadquarters oftheCouncil inBrussels
bythe States referred toinparagraph 1ofthis Article .
Thereafter ,itshall beopen fortheir accession .
3. Any State ,not being aMember oftheOrganizations
referred toinparagraph 1ofthis Article ,towhich an
invitation tothat effect has been addressed bythe Secretary
General oftheCouncil attheCouncil 'srequest ,maybecome a
Contracting Party tothis Convention byacceding thereto after
itsentry into force .
1/5.

APPENDIX 1
4. Each State referred toinparagraph 1or3ofthis
Article shall atthetime ofsigning ,ratifying oracceding to
this Convention specify theAnnex orAnnexes itaccepts ,it
being necessary toaccept atleast oneAnnex .Itmay
subsequently notify the Secretary General ofthe Council that
itaccepts one ormore further Annexes .
5. • The instruments ofratification oraccession shall be
deposited with the Secretary General ofthe Council .
6. TheSecretary General oftheCouncil shall notify the
Contracting Parties to .this Convention ,the other signatory
States ,those States Members ofthe Council that are not
Contracting Parties totheConvention ,and theSecretary
General ofthe United Nations ofany new Annex that the Council
may decide toincorporate inthis Convention .Contracting
Parties accepting such anewAnnex shall notify the Secretary
General ofthe Council inaccordance with paragraph 4ofthis
Article .
7. The provisions ofparagraph 1ofthis Article shall also
apply tothe Customs and Economic Unions referred toin
Article 9ofthis Convention insofar asthe obligations arising
from the instruments establishing such Customs orEconomic
Unions require the competent bodies thereof tocontract intheir
own name .However ,such bodies shall not have the right tovote .
Article 12
1. This Convention shall enter into force three months after
five ofthe States referred toinparagraph 1ofArticle 11
thereof have signed the Convention without reservation of
ratification orhave deposited ,their instruments ofratification
oraccession .
2. For any State signing without reservation ofratification ,
ratifying oracceding tothis Convention after five States have
signed itwithout reservation ofratification orhave deposited
their instruments ofratification oraccession ,this Convention
shall ,enter into force three months after the said State has
signed without reservation ofratification ordeposited its
instrument ofratification oraccession .
3. Any Annex tothis Convention shall enter into force three
months after five Contracting Parties have accepted that Annex .
4.. For any State which accepts anAnnex after five States
have accepted it,that Annex shall enter into force three months
after the said State has notified its acceptance .
1/6.

APPENDIX 1
Article 13
1. Any State may ,atthe time ofsigning this Convention
without reservation ofratification crofdepositing its
instruments ofratification oraccession ,oratany time
thereafter ,declare bynotification given tothe Secretary
General ofthe Council that this Comment ion shall extend toall
orany ofthe territories for whose international relations it
isresponsible .Such notification shall take effect three
months after the date ofthe receipt thereof bythe Secretary
General ofthe Council .However ,the Convention shall not
apply tothe territories named inthe notification before the
Convention has entered into force for the State concerned .
2, Any State which has made anotification under paragraph 1
ofthis Article extending this Convention toany territory for
whose international relations itisresponsible may n^tjLfQp .,theSecretary General oftheCouncil ,under theprocedure ofw ^
Article 14ofthis Convention ,that the territory inquestion
will nolonger apply the Convention .
Article 14
1. This Convention isofunlimited duration but any
Contracting Party may denounce itatany time after the date
ofits entry into force under Article 12thereof .
2. The denunciation shall benotified byaninstrument in
writing ,deposited with the Secretary General ofthe Council .
3. The denunciation shall take effect six months after the
receipt ofthe instrument ofdenunciation bythe Secretary
General ofthe Council .
4. The provisions ofparagraphs 2and 3ofthis Article
shall also apply inrespect oftheAnnexes tdfthis Convention ,
any Contracting Party being entitled ,atany time after the
date oftheir entry into force under Article 12ofthe Conven­
tion ,towithdraw its acceptance ofone ormore Annexes .Any
Contracting Party which withdraws its acceptance ofall the
Annexes shall bedeemed tohave denounced the Convention .
Article 15
1. The Council may recommend amendments tothis Convention .
Every Contracting Party shall beinvited bythe Secretary
General ofthe Council toparticipate inthe discussion of
proposals for amendment ofthis Convention .
1/7.

APPENDIX 1
2. The text ofany amendment sorecommended shall be
communicated bythe Secretary General ofthe Council toall
Contracting Parties tothis Convention ,tothe other signatory
States and tothose States Members ofthe Council that are not
Contracting Parties tothis Convention .
3o Within aperiod ofsix months from the date onwhich the
recommended amendment issocommunicated ,any Contracting Party
or ,iftheamendment affects anAnnex inforce ,any Contracting
Party bound bythat Annex ,may inform the Secretary General of
the Council :
(B.)that ithas anobjection totherecommended amendment ,or
(b)that ,although itintends toaccept the recommended
amendment ,the conditions necessary for such acceptance are
rot yet fulfilled inits country .
4. IfaContracting Party sends the Secretary General ofthe
Council acommunication asprovided for inparagraph 3(b)of
this Article ,itmay ,solong asithas not notified the
Secretary General ofits acceptance ofthe recommended amend­
ment ,submit anobjection tothat amendment within aperiod of
nine months following the expiry ofthe six-month period
referred toinparagraph 3ofthis Article .
5. Ifanobjection tothe recommended amendment isstated in
accordance with the terms ofparagraph 3or4ofthis Article ,
the amendment shall bedeemed not tohave been accepted and
shall beofnoeffect .
6. Ifnoobjection tothe recommended amendment inaccordance
with paragraph 3or4ofthis Article has been stated ,the
amendment shall bedeemed tohave been accepted asfrom the
date specified below :
(a)ifnoContracting Party has sent acommunication in
accordance with paragraph 3(b)ofthis Article ,onthe
expiry ofthe period ofsix months referred toin
paragraph 3;
(b)ifany Contracting Party has sent acommunication in
accordance with paragraph 3(b)ofthis Article ,onthe
earlier ofthe following two dates :
(i)the date bywhich all theContracting Parties which
sent such communications have notified the Secretary
General ofthe Council oftheir acceptance ofthe
recommended amendment ,provided that ,ifall the
acceptances were notified before the expiry ofthe
period ofsixmonths referred toinparagraph 3of
this Article ,that date shall betaken tobethedate
ofexpiry ofthe said six-month period ;
(ii)the date ofexpiry ofthenine-month period referred
T/0 toinparagraph 4ofthis Article .

APPENDIX 1
7. Any amendment deemed tobeaccepted shall enter into
force either six months after the date onwhich itwas deemed
tobeaccepted or,ifadifferent period isspecified inthe
recommended amendment ,onthe expiry ofthat period after the
date onwhich the amendment was deemed tobeaccepted .
8. The Secretary General ofthe Council shall ,assoon as
possible ,notify theContracting Parties tothis Convention
and other signatory States ofany objection tothe recommended
amendment made inaccordance with paragraph 3(a),andofany
communication received inaccordance with paragraph 3(b),of
this Article .Heshall subsequently inform theContracting
Parties and other signatory States whether the Contracting
Party orParties which have sent such acommunication raise an
objection tothe recommended amendment oraccept it.
Article 16
1. Independently ofthe amendment procedure laid down in
Article 15ofthis Convention any Annex ,excluding its defini­
tions ,may bemodified byadecision ofthe Council .Every
Contracting Party tothis Convention shall beinvited bythe
Secretary General oftheCouncil toparticipate inthe dis­
cussion ofany proposal for the amendment ofanAnnex .The
text ofany amendment sodecided upon shall becommunicated by
the Secretary General oftheCouncil totheContracting Parties
tothis Convention ,theother signatory States and those
States Members oftheCouncil that are notContracting Parties
tothis Convention .
2. Amendments decided upon under paragraph 1ofthis Article
shall enter into force six months after their communication by
the Secretary General ofthe Council .Each Contracting Party
bound byanAnnex forming the subject ofsuch amendments shall
bedeemed tohave accepted those amendments unless itenters a
reservation under the procedure ofArticle 5ofthis Convention .
Article 17 .
1. Any State ratifying oradceding tothis Convention shall
bedeemed tohave accepted any amendments thereto which have
entered into force atthe date ofdeposit ofits instrument of
ratification oraccession .
1/9.

APPENDIX 1
Any State which accepts anAnnex shall bedeemed ,unless
itenters reservations under Article 5ofthis Convention ,to
have accepted any amendments tothat Annex which have entered
into force atthedat® onwhich itnotifies itsacceptance to
the Secretary General ofthe Council .
Article 18
The Secretary General oftheCouncil shall notify the
Contracting Parties tothis Convention ,theother signatory States ,
those States Members oftheCouncil that are notContracting Parties
tothis Convention ,and the Secretary General ofthe United Nations
of :
(a)signatures ,ratifications and accessions under Article 11of
this Convention ;
(b)the date ofentry into force ofthis Convention and ofeach
ofthe Annexes inaccordance with Article 12;
(c)notifications received inaccordance with Articles 9and 13;
(d)notifications and communications received inaccordance with
Articles 5,16and 17;'
(e)denunciations under Article 14;
(f)any amendment deemed tohave been accepted inaccordance with
Article 15and the date ofits entry into force ;
(g)any amendment tothe Annexes adopted bytheCouncil in
accordance with Article 16and the date ofits entry into
force .
Article 19
Inaccordance with Article 102 ofthe Charter ofthe United
Nations ,this Convention shall beregistered with theSecretariat
oftheUnited Nations attherequest oftheSecretary General of
the Council .
Inwitness whereof theundersigned ,being duly authorized
thereto ,have signed this Convention .
1/10.

APPENDIX 1
Dene atKyoto ,this eighteenth day ofMay nineteen hundred
and seventy -three ,inthe English and French languages ,both texts
being equally authentic ,inasingle original which shall bedeposited
with the Secretary General ofthe Council who shall transmit
certified copies toall the States referred toinparagraph 1of
Article 11ofthis Convention .
x
X X
1/11.

ANNEX CONCERNING CUSTOMS WAREHOUSES
INTRODUCTION
Itisinthe nature ofinternational trade practice that in
agreat many cases itisnot known atthe time ofimportation how
imported goods will finally bedisposed of.This means that the
importers are obliged tostore the goods for more orless long
periods .
Where itisintended tore-export the goods ,itisinthe
importer 'sinterest toplace them under aCustoms procedure which
obviates theneed topay import duties and taxes .
When goods are intended for outright importation ,itis
again inthe importer 'sinterest tobeable todelay payment of
the import duties and taxes until the goods are actually taken
into home use .
Inordet tomake these facilities available toimporters ,
most countries have provided intheir 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 ,
orhave borne ,internal duties and taxes (whether ofnational
origin orpreviously imported against payment ofimport duties
and taxes )tobestored inCustoms warehouses inorder that the^
may qualify for exemption from ,orrepayment of ,such internal
duties and taxes .
Similarly ,the deposit inaCustoms warehouse ofgoods that
have previously been dealt with under another Customs procedure
orthat may qualify ,upon exportation ,for repayment ofimport
duties and taxes ,makes itpossible for the Customs authorities
togrant discharge ofsuch other Customs procedure ortorepay
the import duties and taxes ,asthe case may be,before the goods
are actually re-exported .
The provisions ofthis Annex donot apply to :
-the storage ofgoods intemporary store (locked premises and
enclosed orunenclosed spaces approved bythe Customs ,inwhich
goods may bestored pending clearance );
-the storage ofgoods infree ports and free zones :
III/1.

APPENDIX 2
-theprocessing ormanufacturing ,under Customs supervision ,of
goods conditionally relieved from import duties and taxes in
premises approved bytheCustoms (inward processing warehouses )
DEFINITIONS
For the purposes ofthis Annex :
(a)the term "Customs warehousing procedure "means the Customs
procedure under which imported goods are stored under Customs
control inadesignated place (aCustoms warehouse )without
payment ofimport duties and taxes ;
(b)the term "import duties and taxes "means Customs duties and
all other duties ,taxes ,fees orother charges which are
collected onorinconnection with the importation ofgodds ,
but not including fees and charges which are limited in
amount tothe approximate cost ofservices rendered ;
(c)the term "Customs control "means measures applied toensure
compliance with the laws and regulations which the Customs
are responsible for enforcing ;
(d)the term "security "means that which ensures tothe satisfac­
tion ofthe Customs ,that anobligation tothe Customs will
befulfilled .Security isdescribed as"general "when it
ensures that the obligations ar"isincf from several operations
will befulfilled ;
(e)the term "person "means ,both natural and legal persons ,unless
the context otherwise requires .
PRINCIPLE
1. Standard
The Customs warehousing procedure shall begoverned bythe
provisions ofthis Annex
CLASSES OFWAREHOUSES
2. Standard
National legislation shall provide forCustoms warehouses
open toallimporters (public Customs warehouses ).
III/2.

APPENDIX 2
Note
Inaccordance with the provisions ofnational legislation ,
public Customs warehouses may bemanaged either bythe Customs
authorities orbyother authorities orbynatural orlegal
persons .
3. Standard
The right tostore imported goods inpublic Customs ware­
houses shall not berestricted only toimporters but shall be
extended toany other persons interested .
4. Standard
National legislation shall provide for Customs warehouses
tobeused solely byspecified persons (private Customs ware­
houses )when this isnecessary tomeet the special requirements
oftrade orindustry .
ETABLISHMENT OFWAREHOUSES
5. Standard
The requirements asregards the construction and layout of
Customs warehouses and the arrangements for Customs control shall
belaid down bythe Customs authorities .
Note
For the purpose ofcontrol ,the Customs authorities .may ,in
particular :
-require that Customs warehouses bedouble-locked (secured by
the lock ofthe person concerned and bythe Customs lock );
-keep the premises under permanent orintermittent supervision ;
-keep ,orrequire tobekept ,accounts ofgoods warehoused (by
using either special registers orthe relevant declarations ),
and
-take stock ofthe goods inthe warehouse from time totime .
MANAGEMENT OFWAREHOUSES
6. Standard
National legislation shall specify the person orpersons
held responsible for thepayment ofany import duties and taxes
chargeable ongoods placed under the Customs warehousing procedure
that are not accounted for tothe satisfaction arfTthe Customs
authorities .
III/3.

APPENDIX 2
7• Standard
When security isrequired toensure that the obligations
arising from several operations will befulfilled ,the Customs s
authorities shall accept ageneral security .
8. . Recommended Practice
The amount ofany security should beset aslow aspossible
having regard tothe import duties and taxes potentially
chargeable .
9. Recommended Practice
The Customs authorities should waive security where the
warehouse isunder adequate Customs supervision ,inparticular
where itisCustoms-locked .
10. Standard
The Customs authorities shall lay down the requirements
asregards the management ofCustoms warehouses ,and arrangements
for storage ofgoods inCustoms warehouses and for stock-keeping
and accounting shall besubject tothe approval ofthe Customs
authorities .
GOODS ALLOWED TOBEWAREHOUSED
11. Recommended Practice
Storage mpublic Customs warehouses should beallowed
for all kinds ofimported goods liable toimport duties and taxes
ortorestrictions orprohibitions other than those imposed on
grounds ofpublic morality ororder ,public security ,public
hygiene orhealth ,orfor veterinary orphytopathological
considerations ,orrelating tothe protection ofpatents ,trade
marks and copyrights ,irrespective ofquantity ,country of
origin ,country whence arrived orcountry ofdestination .
Goods which constitute ahazard ,which are likely toaffect
other goods orwhich require special installations should be
accepted only byCustoms warehouses specially designed toreceive
them .
12. Standard
The kinds ofgoods which may bestored inprivate Customs
warehouses shall bespecified bythe competent authorities in
the authority granting the benefit ofthe Customs warehousing
procedure orinanappropriate provision .
III/4.

APPENDIX 2
13. Recommended Practice
Storage inCustoms warehouses should beallowed for goods
which are entitled torepayment ofimport duties and taxes when
exported ,sothat they may qualify for such repayment immediately ,
oncondition that they are tobeexported subsequently .
Storage inCustoms warehouses ,with aview tosubsequent
exportation orother authorised disposal ,should beallowed for
goods under the temporary admission procedure ,the obligations
under that procedure thereby being discharged .
Storage inCustoms warehouses should beallowed for goods
intended for exportation that are liable to,orhave borne ,
internal duties ortaxes ,inorder that they may qualify for
exemption from ,orrepayment of,such internal duties and taxes ,
oncondition that they are tobeexported subsequently .
ADMISSION INTO WAREHOUSES
16. Standard
National legislation shall specify the conditions under
which goods for warehousing shall beproduced atthe competent
Customs office and aGoods declaration shall belodded .
AUTHDBISED OPERATIONS
17. Standard
Any person entitled todispose ofthe warehoused goods
shall beallowed :
(a)toinspect them ;
(b)totake samples ,against payment ofthe import duties and
taxes where appropriate ;
(c)tocarry out operations necessary for their preservation .
18. Standard
Warehoused goods shall beallowed toundergo usual forms of
handling toimprove their packaging ormarketable quality orto
prepare them for shipment ,such asbreaking bulk ,grouping of
packages ,sorting and grading ,and repacking .14 Recommended Practice
15 Recommended Practice
III/5.

APPENDIX 2
DURATION OFWAREHOUSING
19» Standard
The authorised maximum duration ofstorage inaCustoms
warehouse shall befixed with due regard tothe needs oftrade
and shall benot less than one year .
TRANSFER OFOWNERSHIP
20. Standard
The transfer ofownership ofwarehoused goods shall be
allowed .
DETERIORATION ,LOSS ORDESTRUCTION OFGOODS
21* Standard
Goods deteriorated orspoiled byaccident orforce majeure
before leaving the warehouse shall beallowed tobecleared for
home use asifthey had been imported intheir deteriorated or
spoiled state .
22. Standard
Warehoused goods destroyed orirrecoverably lost by
accident orforce majeure shall not besubjected toimport duties
and taxes ,provided that such destruction orloss isduly
established tothe satisfaction ofthe Customs authorities .
Any waste orscrap remaining after destruction shall be
liable ,if-taken into home use ,tothe import duties and taxes
that would beapplicable tosuch waste and scrap imported in
that state .
23. Standard
Atthe request ofthe person entitled todispose ofthem ,
any warehoused goods shall beallowed tobeabandoned ,inwhole
orinpart ,tothe Revenue ortobedestroyed orrendered
commercially valueless under Customs control ,asthe Customs
authorities may decide .Such abandonment ordestruction shall not
entail any cost tothe Revenue .
Any waste orscrap remaining after destruction shall be
liable ,iftaken into home use ,tothe import duties and taxes
that would beapplicable tosuch waste and scrap imported inthat
state .
III/6.

APPENDIX 2
REMOVAL FROM WAREHOUSE
24. Standard
Any person entitled todispose ofthe goods shall be
authorised toremove all orpart ofthem from warehouse for re-
exportation ,home use ,removal toanother Customs warehouse or
assignment toany other Customs procedure ,subject tocompliance
with the conditions and formalities applicable ineach case .
GOODS TAKEN INTO HOME USE
25. Standard
National legislation shall specify the point intime tobe
taken into consideration for the purpose ofdetermining the value
and quantity ofgoods removed from Customs warehouse for home use
and the rates ofthe import duties and taxes applicable tothem .
GOODS NOT REMOVED FROM WAREHOUSE
26. Standard
National legislation shall specify the procedure tobe
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 ofthe sale ,after deduction ofthe
import duties and taxes and all other ,charges and expenses
incurred ,should either bemade over tothe person(s )entitled
toreceive them ,when this ispossible ,orbeheld attheir
disposal for aspecified period .
INFORMATION CONCERNING WAREHOUSES
28. Standard
The Customs authorities shall ensure that all relevant
information regarding the Customs warehousing procedure isreadily
available toany person interested .
χ
X X
III/7.