BE SUBMITTED TO THE EXECUTIVE DIRECTOR .
REPLACEMENT OF STAMPS
13 . AT THE REQUEST OF A CERTIFYING AGENCY AN AGENT SUPPLIED WITH COFFEE TRANSIT STAMPS UNDER THE PROVISIONS OF PARAGRAPH 3 OF THIS RULE MAY :
( A ) EXCHANGE COFFEE TRANSIT STAMPS FOR STAMPS OF LOWER OR HIGHER DENOMINATION HAVING THE SAME TOTAL VALUE PROVIDED THAT THE STAMPS SURRENDERED BEAR THE SAME COUNTRY CODE AS THOSE BY WHICH THEY ARE TO BE REPLACED ;
( B ) REPLACE THE FULL VALUE OF ANY STAMPS AFFIXED TO SPOILT CERTIFICATES OF TRANSIT OR CERTIFICATES WHICH FOR OTHER REASONS HAVE BEEN SURRENDERED BEFORE USE . SUCH CERTIFICATES SHALL BE FORWARDED TO THE EXECUTIVE DIRECTOR AND THE STAMPS THEREON ACCOUNTED FOR IN THE QUARTERLY AND ANNUAL RETURNS OF ACCOUNT REFERRED TO IN PARAGRAPH 11 OF THIS RULE .
AUDIT AND PUBLICATION OF ACCOUNTS
14 . AS SOON AS POSSIBLE AFTER THE CLOSE OF EACH COFFEE YEAR THE EXECUTIVE DIRECTOR SHALL PREPARE COFFEE TRANSIT STAMP ACCOUNTS WHICH SHALL BE INDEPENDENTLY AUDITED . THE ACCOUNTS AND THE REPORT OF THE AUDITOR THEREON SHALL BE PRESENTED TO THE EXECUTIVE BOARD FOR APPROVAL AND PUBLICATION .
RULE 17
ENTRY INTO FORCE AND SUSPENSION
UNLESS ELSEWHERE PROVIDED FOR OR OTHERWISE DEFERRED BY RESOLUTION OF THE INTERNATIONAL COFFEE COUNCIL , THESE RULES SHALL ENTER INTO FORCE ON THE DATE ON WHICH QUOTAS COME INTO EFFECT AND SHALL CEASE TO BE APPLIED ON THE DATE ON WHICH QUOTAS ARE SUSPENDED .
RULE 18
TRANSITIONAL ARRANGEMENTS
1 . FOR ALL COFFEE IMPORTED ON OR AFTER THE DATE ON WHICH THESE RULES ENTER INTO EFFECT IT SHALL BE THE RESPONSIBILITY OF THE IMPORTER TO PROVE TO THE SATISFACTION OF THE CUSTOMS SERVICE OF THE IMPORTING COUNTRY THE DATE ON WHICH THE COFFEE WAS EXPORTED AND TO SURRENDER THE APPROPRIATE DOCUMENTATION .
COFFEE EXPORTED ON OR AFTER THE DATE ON WHICH THESE RULES ENTER INTO EFFECT
2 . FOR IMPORTS OF COFFEE FROM PRODUCING MEMBERS EXPORTED ON OR AFTER THE DATE ON WHICH THESE RULES ENTER INTO EFFECT , THE CUSTOMS SERVICE SHALL REQUIRE A VALID CERTIFICATE IN FORM O , R , RS OR T OR BE SURRENDERED .
3 . IMPORTS OF COFFEE FROM NON-MEMBERS SHALL BE SUBJECT TO THE PROVISIONS OF RULE 8 OF THESE RULES .
COFFEE EXPORTED BEFORE THE DATE ON WHICH THESE RULES ENTER INTO EFFECT
4 . FOR IMPORTS OF COFFEE WHICH CUSTOMS SERVICES ARE SATISFIED WAS EXPORTED BEFORE THE DATE ON WHICH THESE RULES ENTER INTO EFFECT , THE FOLLOWING PROCEDURES SHALL APPLY :
( A ) FOR COFFEE IMPORTED UP TO 30 DAYS AFTER THE DATE ON WHICH THESE RULES ENTER INTO EFFECT
CUSTOMS SERVICES SHALL REQUIRE THE SURRENDER OF THE ORIGINAL OF THE CERTIFICATE OF ORIGIN IN FORM O ISSUED IN ACCORDANCE WITH THE PROVISIONS OF RULE 9 OF THE RULES IN DOCUMENT EB-1443/76 REV . 3 AND ITS ADDENDA ( 5 ) , OR , IF A CERTIFICATE IS NOT AVAILABLE , SHALL REQUIRE THE SURRENDER OF AN IMPORT RETURN IN