CELEX: 51973PC1240
Language: da
Date: 1973-07-25 00:00:00
Title: Rekommandation vedrørende Råds beslutning om indgåelse af en international konvention til forenkling og harmonisering af toldsystemer (Forelagt Rådet af Kommissionen)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (73) 1240
Vol. 1973/0232
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit
règlement.
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243,
27.9.2003, p. 1), this file is open to the public. Where necessary, classified documents in this
file have been declassified in conformity with Article 5 of the aforementioned regulation.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. September 2003
(ABI. L 243 vom 27.9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5
der genannten Verordnung freigegeben.
 ---pagebreak--- KOMMISSIONEN FOR DB EUROPÆISKE FÆLLESSKABER
                                        KOM ( 73 ) 1240 endelig udg.
                                        Bruxelles , den 25 . juli 1973
                            Rekommandation vedrørende
                                Råds "beslutning
       om indgåelse af en international konvention til forenkling
                       og harmonisering af toldsystemer
                     (Forelagt Rådet af Kommissionen )
                                                                       I
       KOM ( 73 ) 124o endelig udg.
 ---pagebreak---                               Rekommandation vedrørende
                                   Råds "beslutning
                                 om indgåelse af en
                            international konvention til
                           forenkling og harmonisering af
                                    toldsystemer
FORKLA.EELÏDE EEMffiRKÏÏTÎTGER
1 . Indledning       .
    På toldsamarbe jdsrådsplan ( CCC ) er "blevet" "udarbejdet " et" uctlcast til en
    international konvention til forenkling og harmonisering af , toldsyste~
    mer . Få fællesskabsplan er denne konvention omhandlet i en rekommanda­
    tion til Råds beslutning (dok. KOM(73)460 , endelig udg. , af 28 . marts
    1973 , R/977/73 (C0X3ER 156 ) af 12 . april 1973 ).
    Toldsamarbejdsrådet har den 18 . maj 1973 på sit møde i Kyoto besluttet ,
    at konventionen vil være åben for undertegnelse af de kontraherende
    parter indtil den 30 . juni 1974 i Bruxelles . Efter denne dato vil kon­
    ventionen være åben for deres tiltrædelse .
2 . Hovedt rskkone i konventionsudkastet "     ■
    Det vil allerførst være hensigtsmæssigt at henvise til ovennævnte doku­
    menter , K0il( 73)460, R/977/73 . Dernæst er der i forhold til situationen
    før Kyoto-mødet , sket følgende udvikling s
    - tanken om et toldområde i tilfælde af , at kontraherende parter har
      dannet en toldunion eller en økonomisk union , er blevet godtaget af
      CCC :
 ---pagebreak--- - CCC har besluttet at fuldstændiggøre konventionens artikel 11 med
  følgende stykke s
  "Bestemmelserne i denne artikels første stykke finder ligeledes an­
  vendelse på toldunioner eller økonomiske unioner, omtalt i artikel
  9 i denne konvention, i forhold hvor forpligtelser , der hidrører fra
  dokumenterne om oprettelsen af disse toldunioner eller økonomiske
  unioner, pålægger de kompetente institutioner at træffe afgørelse i
  eget navn . Sådanne institutioner har dog ikke stemmeret ."
  Fællesskabet vil derfor kunne blive kontraherende part i konventio­
  nen.^'
Rækkevidden af de handlinger , Kommissionen bør foretage med henblik
på indgåelse af konventionen
3.1 Konventionsudkastet vedrører den fælles handelspolitik ( jf . dok.
     KOM( 73)460 , endelig udg. , R/977/73 ). Dette har til følge , at kun
     Fællesskabet efter EØF-traktatens artikler 113 og 114 er kompetent
     til at indgå denne konvention.
     Den permanente tekniske Komité (PTC)(685 . møde - 8 . til 9 » maj
     1973 ) har imidlertid vedtaget , at konventionen vil kunne underteg­
     nes samtidigt af medlemsstaterne og Fællesskabet . Kommissionens
     repræsentant har taget denne beslutning til efterretning, men
     har alligevel fastholdt det synspunkt , der er udtrykt af hans in­
     stitution i rekommandation til en Råds beslutning om forhandling
     af en international konvention til forenkling og harmonisering
     af toldsystemer (dok. KQM(73)460 , endelig udg.), og som forekom
     at være det eneste , der er i overensstemmelse med traktaten juri­
     disk set og den mest værdifulde , praktisk set (se den summariske o
     beretning af 10 . maj 1973 fra mødet i PTC ).
3.2 Fællesskabet vil kunne blive kontraherende part i nævnte konven­
     tion - efter ordlyden af artikel 11 s             '   .
     - ved undertegnelse uden ratifikationsforbehold ,
     - ved deponering af et ratifikationsdokument efter at have under­
        tegnet med ratifikationsforbehold eller
     - ved tiltrædelse .
 ---pagebreak---                                  - 3 -
5   Idet henvises til arbejdets fremskriden på området , synes det hen­
     sigtsmæssigt at anbefale undertegnelse af konventionen uden forbe­
    hold .
3.3 Hver kontraherende part skal på tidspunktet for undertegnelse
     ( eller ratifikation ) af konventionen ( eiler ved tiltrædelse ) spe­
    cificere det eller de tillæg, sonf man accepterer, dog således at
    man i det mindste skal acceptere et tillæg. Vedkommende part kan
    senere meddele CCC * s generalsekretariat , at man accepterer et eller
    flere andre tillæg.
    Af grunde , der er opregnet i dokument KOM( 73)460 , endelig udg.
    (K/977/?3 ), i særdeleshed bilag II , punkt 2 , tør tillægget om
    toldoplag accepteres og optræder derfor i "bilaget til dette doku­
    ment .   .     ....
    Derimod synes tillægget om " drawback" (toldgodtgørelse ) ikke ac­
    ceptabelt for Fællesskabet af de i nævnte dokument anførte grunde .
    For så vidt angår tillægget om midlertidig indførsel ( jf. dok .
    KOM(73)460 , endelig udg ., tillæg Id « tillæg IV i dokument 19 . 410
    fra CCC ) løber den tekst sammen med grundtankerne i det foreløbige
    udkast til et forslag til Råds direktiv om harmonisering af lov­
    givning om midlertidig indførsel (dok. GUD/867/72 , Rev. 2 af 24 .
    maj 1973 ). Det synes dog hensigtsmæssigt på dette stadium at fast*::
    holde et almindeligt forbehold indtil tidspunktet for Rådets ved­
    tagelse af det fælles direktiv med henblik på at undgå straks at
    træffe fælles forpligtelser på dette område .
 ---pagebreak---                                   - 4 -
3.4 De kontraherende parter , som danner en toldunion eller en økonomisk
    union , kan meddele CCC * s generalsekretariat , at ved anvendelse af
    et tillæg, der slutter sig til konventionen , betragtes deres områ­
    der som ét enkelt område (konventionens artikel 9 )- Selv om en så­
    dan meddelelse ikke straks synes uundværlig , "bør man dog under­
    strege , at denne ordning finder anvendelse på Fællesskabets samlede
    toldområde .
4.  Sammenfatning
    Kommissionen anbefaler Rådet i henhold til artikel 113 og 114 i
    EøP-t raktat en
    - at indgå - i Fællesskabets navn - den internationale konvention
      til forenkling og harmonisering af toldsystemer (herunder til­
       lægget om toldoplag), hvis tekst er bilagt dette dokument ,
    - at meddele CCC' s generalsekretariat , at for så vidt angår til­
       lægget om toldoplag skal Det europæiske økonomiske Fællesskabs
      medlemsstaters toldområder betragtes som ét område .
 ---pagebreak---                                Rekommandation til en
                                  Råds "beslutning
                                om indgåelse af en
                             international konvention til
                            forenkling og harmonisering af
                                     toldsystemer
RÅDET FOR DE EUROP/, ISK2 FÆLLESSKABER HAR
               k . « ■'   .                                        J
under henvisning til traktaten om oprettelse af Det europæiske økonomiske
Fællesskab ,, særlig, artikel 113 ,
på anbefaling fra Kommissionen og
ud fra følgende betragtninger s
Afslutningen af en international konvention , der er forhandlet på, Toldsam-
arbejdsrådsplan , gør det . muligt at forenkle og harmonisere toldsystemer og
vil på en effektiv måde kunne bidrage til udviklingen af de internationale
vareudvekslinger 5
det vil derfor være belejligt at indgå en sådan konvention ;
BESLUTTET s
                                    Artikel 1
Den internationale konvention om lettelse og harmonisering af toldsystemer,
hvis ordlyd er anført i bilaget til denne beslutning, tiltrædes i Fælles­
skabets navn .
 ---pagebreak---                                   Artikel 2
Rådets formand "bemyndiges til at udpege de personer, der "befuldmægtiges til
at undertegne konventionen , omtalt i artikel 1 , og meddele dem de nødven­
dige fuldmagter for at kunne forpligte Fællesskabet .
                                Artikel 3
Toldsamarbejdsrådets generalsekretær underrettes om , at ved anvendelse af
tillægget til konventionen , der er omtalt i artikel 1 , og som vedrører
toldoplag, skal Det europæiske økonomisko Fællesskabs medlemsstaters told-
områder betragtes som ét område .
                                      Udfærdiget i Bruxelles , den 25 . juli 1973
                                      På Kounissionens vegne
                                      Francois-Xavier ORTOLI
                                      Formand
 ---pagebreak---                           INTERNATIONAL CONVENTION
                  ON THE SIMPLIFICATION  AND HARMONIZATION
                          OF CUSTOMS  PROCEDURES
                                  PREAMBLE
        The CONTRACTING PARTIES to the present Convention ,
established under the auspices of the Customs Co-operation Council ,
Noting that divergences between national Customs procedures can
        hamper international trade and other international exchanges ,
Considering that it is in the interests of all countries to promote
        such trade and exchanges and to foster international
        co-operation ,
Considering that simplification and harmonization of their Customs
        procedures can effectively contribute to the development of
        international trade and of other international exchanges ,
Convinced that an international instrument proposing provisions
        which countries undertake to apply as soon as they are able
        to do so would lead progressively to a high degree of
        simplification and harmonization of Customs procedures , which
        is one of the essential aims of the Customs Co-operation
        Council ,
Have agreed as follows :
                                 CHAPTER I
                                Definitions
                                 Article 1
        For the purposes of this Convention :
( a ) the term " the Council " means the Organization set up by f">e
      Convention establishing a Customs Co-operation Council , done
      at Brussels on 15 December 1950 ;
( b ) the term " Permanent Technical Committee " means the Permanent
      Technical Committee of the Council ;
( c ) the term " ratification " means ratification , acceptance or
      approval .
                                                                   1/ 1 .
 ---pagebreak---                                  APPENDIX 1
                               CHAPTER   II
                         Scope of the Convention
                      and structure  of the Annexes
                                Article 2
         Each Contracting Party undertakes to promote the simplifica­
tion and harmonization of Customs procedures and , to that end , to
conform , in accordance with the provisions of this Convention , to
the Standards and Recommended Practices in the Annexes to this
Convention . However , nothing shall prevent a Contracting Party
from granting facilities greater than those provided for therein ,
and each Contracting Party is recommended to grant such greater
facilities as extensively as possible .
                                Article 3
         The provisions of this Convention shall not preclude the
application of prohibitions or restrictions imposed under national
legislation .
                                Article 4
         Each Annex to this Convention consists , in principle , of :
( a ) an introduction summarizing the various matters dealt with in
       the Annex ;
( b ) definitions of the main Customs terms used in the Annex ;
( c ) Standards , being those provisions the general application of
       which is recognized as necessary for the achievement of
       harmonization and simplification of Customs procedures ;
( d ) Recommended Practices , being those provisions which are
       recognized as constituting progress towards the harmonization
       and the simplification of Customs procedures , the widest
       possible application of which is considered to be desirable :
( e ) Notes , indicating some of the possible courses of action to
       be followed in applying the Standard or Recommended Practice
       concerned .
1/ 2 .
 ---pagebreak---                                 APPENDIX 1
                                  Article 5
1*         Any Contracting Party which accepts an Annex shall be
   deemed to accept all the Standards and Recommended Practices
   therein unless at the time of accepting the Annex or at any
   time thereafter it notifies the Secretary General of the
   Council of the Standard(s ) and Recommended Practice(s ) in
   respect of which it enters reservations , stating the differences
   existing between the provisions of its national legislation and
   those of the Standard(s ) and Recommended Practice(s ) concerned .
   Any Contracting Party which has entered reservations may with­
   draw them , in. whole or in part , at any time , by notification to
   the Secretary General specifying the date on which such with­
   drawal takes effect .
2.         Each Contracting Party bound by an Annex shall at least
   once every three years review the Standards and Recommended
   Practices therein in respect of which it has entered reserva­
   tions , compare them with the provisions of its national legisla­
   tion and notify the Secretary General of the Council of the
   results of that review .
                                 CHAPTER III
                      Role of the Council    and of the
                       Permanent Technical Committee
                                  Article 6
1.         The Council shall , in accordance with the provisions of
   this Convention , supervise the administration and development
   of this Convention . It shall , in particular , decide upon the
   incorporation of new Annexes in the Convention .
2.         To these ends the Permanent Technical Committee shall ,
   under the authority of the Council , and in accordance with any
   directions given by the Council , have the following functions :
   ( a ) to prepare new Annexes and to propose to the Council their
         adoption with a view to their incorporation in the
         Convention :
                                                              1/ 3
 ---pagebreak---                                     APPENDIX 1
     ( b ) to submit to the Council proposals for such amendments to
           this Convention or to its Annexes as it may consider
           necessary and , in particular , proposals for amendments to
           the texts of the Standards and Recommended Practices and
           for the upgrading of Recommended Practices to    Standards ;
    ( c ) to furnish opinions on any matters concerning the applica­
           tion of the Convention ;
    ( d ) to perform such tasks as the Council may direct in relation
           to the provisions of the Convention .
                                  Article 7
          For the purposes of voting in the Council and in the
Permanent Technical Committee each Annex shall be taken to be a
separate Convention .
                                 CHAPTER   IV
                          Miscellaneous   provisions
                                  Article 8
          For the purposes of this Convention , any Annex or Annexes
to which a Contracting Party is bound shall be construed to be an
integral part of the Convention , and in relation to that Contract­
ing Party any reference to the Convention shall be deemed to
include a reference to such Annex or Annexes .
                                  Article 9
          Contracting Parties which form a Customs or Economic Union
may state by notification to the Secretary General of the Council
that for the application of a given Annex to this Convention their
territories are to be taken as a single territory . In each
instance where , as a result of such notification , differences
exist between the provisions of that Annex and those of the
legislation applicable to the territories of the Contracting
Parties , the States concerned shall enter a reservation to the
Standard or Recommended Practice in question under Article 5 of
the Convention .
1/4 .
 ---pagebreak---                                APPENDIX 1
                                 CHAPTER   V
                             Final provisions
                                 Article  10
1-         Any dispute between two or more Contracting Parties
   concerning the interpretation or application of this Convention
   shall so far as possible be settled by negotiation between them .
2.         Any dispute which is not settled by negotiation shall be
   referred by the Contracting Parties in dispute to the Permanent
   Technical Committee which shall thereupon consider the dispute
   and make recommendations for its settlement .
3.         If the Permanent Technical Committee is unable to settle
   the dispute , it shall refer the matter to the Council which
   shall make recommendations in conformity with Article 111(e )
   of the Convention establishing the Council .
4.         The Contracting Parties in dispute may agree in advance
   to accept the recommendations of the Permanent Technical
   Committee or Council as binding .
                                 Article 11
1.         Any State Member of the Council and any State Member of
   the United Nations or its specialized agencies may become a
   Contracting Party to this Convention :
   ( a ) by signing it without reservation of ratification ;
   ( b ) by depositing an instrument of ratification after signing
         it subject to ratification ; or
   ( c ) by acceding to it .
2.         This Convention shall be open until 30 *7une 1974
   for signature at the Headquarters of the Council in Brussels
   by the States referred to in paragraph 1 of this Article .
   Thereafter , it shall be open for their accession .
3.         Any State , not being a Member of the Organizations
   referred to in paragraph 1 of this Article , to which an
   invitation to that effect has been addressed by the Secretary
   General of the Council at the Council 's request , may become a
   Contracting Party to this Convention by acceding thereto after
   its entry into force .
                                                               1/ 5 .
 ---pagebreak---                                    APPENDIX 1
4.           Each State referred to in paragraph 1 or 3 of this
     Article shall at the time of signing , ratifying or acceding to
     this Convention specify the Annex or Annexes it accepts , it
     being necessary to accept at least one Annex . It may
     subsequently notify the Secretary General of the Council that
     it accepts one or more further Annexes .
5.           The instruments of ratification or accession shall be
     deposited with the Secretary General of the Council .
6.           The Secretary General of the Council shall notify the
     Contracting Parties to . this Convention , the other signatory
     States , those States Members of the Council that are not
     Contracting Parties to the Convention , and the Secretary
     General of the United Nations of any new Annex that the Council
     may decide to incorporate in this Convention . Contracting
     Parties accepting such a new Annex shall notify the Secretary
     General of the Council in accordance with paragraph 4 of this
     Article .
7.           The provisions of paragraph 1 of this Article shall also
     apply to the Customs and Economic Unions referred to in
     Article 9 of this Convention insofar as the obligations arising
     from the instruments establishing such Customs or Economic
     Unions require the competent bodies thereof to contract in their
     own name . However , such bodies shall not have the right to vote .
                                 Article 12
1.           This Convention shall enter into force three months after
     five of the States referred to in paragraph 1 of Article 11
     thereof have signed the Convention without reservation of
     ratification or have deposited , their instruments of ratification
     or accession .
2.           For any State signing without reservation of ratification ,
     ratifying or acceding to this Convention after five States have
     signed it without reservation of ratification or have deposited
     their instruments of ratification or accession , this Convention
     shall , enter into force three months after the said State has
     signed without reservation of ratification or deposited its
     instrument of ratification or accession .
3.           Any Annex to this Convention shall enter into force three
     months after five Contracting Parties have accepted that Annex .
4 ..         For any State which accepts an Annex after five States
     have accepted it , that Annex shall enter into force three months
     after the said State has notified its acceptance .
1/ 6 .
 ---pagebreak---                               APPENDIX 1
                              Article 13
1.        Any State may , at the time of signing this Convention
   without reservation of ratification cr of depositing its
   instruments of ratification or accession , or at any time
   thereafter , declare by notification given to the Secretary
   General of the Council that this Convention shall extend to all
   or any of the territories for whose international relations it
   is responsible . Such notification shall take effect three
   months after the date of the receipt thereof by the Secretary
   General of the Council . However , the Convention shall not
   apply to the territories named in the notification before the
   Convention has entered into force for the State concerned .
2.        Any State which has made a notification under paragraph 1
   of this Article extending this Convention to any territory for
   whose international relations it is responsible may r^_tif^>, the
   Secretary General of the Council , under the procedure of"       ^
   Article 14 of this Convention , that the territory in question
   will no longer apply the Convention .
                              Article 14
1.        This Convention is of unlimited duration but any
   Contracting Party may denounce it at any time after the date
   of its entry into force under Article 12 thereof .
2.        The denunciation shall be notified by an instrument in
   writing , deposited with the Secretary General of the Council .
3.        The denunciation shall take effect six months after the
   receipt of the instrument of denunciation by the Secretary
   General of the Council .
4.        The provisions of paragraphs 2 and 3 of this Article
   shall also apply in respect of the Annexes t6 this Convention ,
   any Contracting Party being entitled , at any time after the
   date of their entry into force under Article 12 of the Conven­
   tion , to withdraw its acceptance of one or more Annexes . Any
   Contracting Party which withdraws its acceptance of all the
   Annexes shall be deemed to have denounced the Convention .
                              Article   15
1.        The Council may recommend amendments to this Convention .
   Every Contracting Party shall be invited by the Secretary
   General of the Council to participate in the discussion of
   proposals for amendment of this Convention .
                                                             1/ 7 .
 ---pagebreak---                                        APPENDIX 1
2.             The text of any amendment so recommended shall be
     communicated by the Secretary General of the Council to all
     Contracting Parties to this Convention , to the other signatory
     States and to those States Members of the Council that are not
     Contracting Parties to this Convention .
3.             Within a period of six months from the date on which the
     recommended amendment is so communicated , any Contracting Party
     or , if the amendment affects an Annex in force , any Contracting
     Party bound by that Annex , may inform the Secretary General of
     the Council      :
     C.= 1 that it has an objection to the recommended amendment , or
     ( b ) that , although it intends to accept the recommended
           amendment , the conditions necessary for such acceptance are
           rot yet fulfilled in its country .
4.             If a Contracting Party sends the Secretary General of the
     Council a communication as provided for in paragraph 3 ( b ) of
     this Article , it may , so long as it has not notified the
     Secretary General of its acceptance of the recommended amend­
     ment , submit an objection to that amendment within a period of
     nine months following the expiry of the six-month period
     referred to in paragraph 3 of this Article .
5.             If an objection to the recommended amendment is stated in
     accordance with the terms of paragraph 3 or 4 of this Article ,
     the amendment shall be deemed not to have been accepted and
     shall be of no effect .
6.             If no objection to the recommended amendment in accordance
     with paragraph 3 or 4 of this Article has been stated , the
     amendment shall be deemed to have been accepted as from the
     date specified below :
     ( a ) if no Contracting Party has sent a communication in
           accordance with paragraph 3 ( b ) of this Article , on the
           expiry of the period of six months referred to in
           paragraph 3 ;
     ( b ) if any Contracting Party has sent a communication in
           accordance with paragraph 3 ( b ) of this Article , on the
           earlier of the following two dates :
             ( i ) the date by which all the Contracting Parties which
                   sent such communications have notified the Secretary
                   General of the Council of their acceptance of the
                   recommended amendment , provided that , if all the
                   acceptances were notified before the expiry of the
                   period of six months referred to in paragraph 3 of
                   this Article , that date shall be taken to be the date
                   of expiry of the said six-month period ;
           ( ii ) the date of expiry of the nine-month period referred
T /0               to in paragraph 4 of this Article .
 ---pagebreak---                             APPENDIX 1
7.        Any amendment deemed to be accepted shall enter into
   force either six months after the date on which it was deemed
   to be accepted or , if a different period is specified in the
   recommended amendment , on the expiry of that period after the
   date on which the amendment was deemed to be accepted .
8.        The Secretary General of the Council shall , as soon as
   possible , notify the Contracting Parties to this Convention
   and other signatory States of any objection to the recommended
   amendment made in accordance with paragraph 3 ( a ), and of any
   communication received in accordance with paragraph 3 ( b ), of
   this Article . He shall subsequently inform the Contracting
   Parties and other signatory States whether the Contracting
   Party or Parties which have sent such a communication raise an
   objection to the recommended amendment or accept it .
                             Article lb
1.        Independently of the amendment procedure laid down in
   Article 15 of this Convention any Annex , excluding its defini­
   tions , may be modified by a decision of the Council . Every
   Contracting Party to this Convention shall be invited by the
   Secretary General of the Council to participate in the dis­
   cussion of any proposal for the amendment of an Annex . The
   text of any amendment so decided upon shall be communicated by
   the Secretary General of the Council to the Contracting Parties
   to this Convention , the other signatory States and those
   States Members of the Council that are not Contracting Parties
   to this Convention .
2.        Amendments decided upon under paragraph 1 of this Article
   shall enter into force six months after their communication by
   the Secretary General of the Council . Each Contracting Party
   bound by an Annex forming the subject of such amendments shall
   be deemed to have accepted those amendments unless it enters a
   reservation under the procedure of Article 5 of this Convention .
                             Article 17
1.        Any State ratifying or adceding to this Convention shall
   be deemed to have accepted any amendments thereto which have
   entered into force at the date of deposit of its instrument of
   ratification or accession .
                                                             1/ 9 .
 ---pagebreak---                                      APPENDIX 1
2.            Any State which accepts an Annex shall be deemed , unless
     it enters reservations under Article 5 of this Convention , to
     have accepted any amendments to that Annex which have entered
     into force at the data on which it notifies its acceptance to
     the Secretary General of the Council .
                                  Article 18
          The Secretary   General of the Council shall notify the
Contracting Parties       to this Convention , the other signatory States ,
those States Members      of the Council that are not Contracting Parties
to this Convention ,      and the Secretary General of the United Nations
of    :
( a ) signatures , ratifications and accessions under Article 11 of
        this Convention ;
( b ) the date of entry into force of this Convention and of each
        of the Annexes in accordance with Article 12 ;
( c ) notifications received in accordance with Articles 9 and 13 ;
( d ) notifications and communications received in accordance with
        Articles 5 , 16 and 17;'
( e ) denunciations under Article 14 ;
( f ) any amendment deemed to have been accepted in accordance with
        Article 15 and the date of its entry into force ;
( g ) any amendment to the Annexes adopted by the Council in
        accordance with Article 16 and the date of its entry into
        force .
                                  Article 19
          In accordance with Article 102 of the Charter of the United
Nations , this Convention shall be registered with the Secretariat
of the United Nations at the request of the Secretary General of
the Council .
          In witness whereof the undersigned , being duly authorized
thereto , have signed this Convention .
 ---pagebreak---                               APPENDIX 1
      Dene at Kyoto , this eighteenth day of May nineteen hundred
and seventy- three , in the English and French languages , both texts
being equally authentic , in a single original which shall be deposited
with the Secretary General of the Council who shall transmit
certified copies to all the States referred to in paragraph 1 of
Article 11 of this Convention .
                                   χ
                                X     X
                                                                   1/ 11 .
 ---pagebreak---                     ANNEX CONCERNING CUSTOMS WAREHOUSES
INTRODUCTION
      It is in the nature of international trade practice that in
a great many cases it is not known at the time of importation how
imported goods will finally be disposed of . This means that the
importers are obliged to store the goods for more or less long
periods .
      Where it is intended to re-export the goods , it is in the
importer 's interest to place them under a Cust&ms procedure which
obviates the need to pay import duties and taxes .
      When goods are intended for outright importation , it is
again in the importer 's interest to be able to delay payment of
the import duties and taxes until the goods are actually taken
into home use .
      In ordef to make these facilities available to importers ,
most countries have provided in their national legislations for
the Customs warehousing procedure .
      However , imported goods are not the only goods which may
qualify for Customs warehousing .
      For example , some countries allow goods that are liable to ,
or have borne , internal duties and taxes ( whether of national
origin or previously imported against payment of import duties
and taxes ) to be stored in Customs warehouses in order that the^
may qualify for exemption from , or repayment of , such internal
duties and taxes .
      Similarly , the deposit in a Customs warehouse of goods that
have previously been dealt with under another Customs procedure
or that may qualify , upon exportation , for repayment of import
duties and taxes , makes it possible for the Customs authorities
to grant discharge of such other Customs procedure or to repay
the import duties and taxes , as the case may be , before the goods
are actually re-exported .
      The provisions of this Annex do not apply to :
- the storage of goods in temporary store ( locked premises and
  enclosed or unenclosed spaces approved by the Customs , in which
  goods may be stored pending clearance );
- the storage of goods in free ports and free zones :
                                                           III/ 1 .
 ---pagebreak---                                   APPENDIX 2
- the processing or manufacturing , under Customs supervision , of
    goods conditionally relieved from import duties and taxes in
    premises approved by the Customs ( inward processing warehouses }
DEFINITIONS
        For the purposes of this Annex :
( a ) the term "Customs warehousing procedure " means the Customs
      procedure under which imported goods are stored under Customs
      control in a designated place (a Customs warehouse ) without
      payment of import duties and taxes ;
( b ) the term " import duties and taxes " means Customs duties and
      all other duties , taxes , fees or other charges which are
      collected on or in connection with the importation of gobds ,
      but not including fees and charges which are limited in
      amount to the approximate cost of services rendered ;
( c ) the term "Customs control " means measures applied to ensure
      compliance with the laws and regulations which the Customs
      are responsible for enforcing ;
( d ) the term " security " means that which ensures to the satisfac­
      tion of the Customs , that an obligation to the Customs will
      be fulfilled . Security is described as "general " when it
      ensures that the obligations ar"isin<2 from several operations
      will be fulfilled ;
( e > the term "person " means, both natural and legal persons , unless
      the context otherwise requires .
PRINCIPLE
1.                                                          Standard
        The Customs warehousing procedure shall be governed by the
provisions of this Annex
CLASSES OF WAREHOUSES
2.                                                          Standard
        National legislation shall provide for Customs warehouses
open to all importers ( public Customs warehouses ) .
                                                            III/ 2 .
 ---pagebreak---                            APPENDIX 2
Note
       In accordance with the provisions of national legislation ,
public Customs warehouses may be managed either by the Customs
authorities or by other authorities or by natural or legal
persons .
3.                                                        Standard
       The right to store imported goods in public Customs ware­
houses shall not be restricted only to importers but shall be
extended to any other persons interested .
4.                                                        Standard
       National legislation shall provide for Customs warehouses
to be used solely by specified persons ( private Customs ware­
houses ) when this is necessary to meet the special requirements
of trade or industry .
ETABLISHMENT OF WAREHOUSES
5.                                                        Standard
       The requirements as regards the construction and layout of
Customs warehouses and the arrangements for Customs control shall
be laid down by the Customs authorities .
Note
       For the purpose of control , the Customs authorities . may , in
particular :
- require that Customs warehouses be double-locked ( secured by
   the lock of the person concerned and by the Customs lock );
- keep the premises under permanent or intermittent supervision ;
- keep , or require to be kept , accounts of goods warehoused ( by
   using either special registers or the relevant declarations ),
   and
- take stock of the goods in the warehouse from time to time .
MANAGEMENT OF WAREHOUSES
6.                                                        Standard
       National legislation shall specify the person or persons
held responsible for the payment of any import duties and taxes
chargeable on goods placed under the Customs warehousing procedure
that are not accounted for to the satisfaction orfTthe Customs
authorities .
                                                           III/ 3 .
 ---pagebreak---                                 APPENDIX 2
 ' •                                                      Standard
       When security is required to ensure that the obligations
arising from several operations will be fulfilled , the Customs
authorities shall accept a general security .
8.                                            Recommended Practice
       The amount of any security should be set as low as possible
having regard to the import duties and taxes potentially
chargeable .
9.                                            Recommended Practice
       The Customs authorities should waive security where the
warehouse is under adequate Customs supervision , in particular
where it is Customs-locked .
10 .                                                      Standard
       The Customs authorities shall lay down the requirements
as regards the management of Customs warehouses , and arrangements
for storage of goods in Customs warehouses and for stock-keeping
and accounting shall be subject to the approval of the Customs
authorities .
GOODS ALLOWED TO LE WAREHOUSED
11 .                                          Recommended Practice
       Storage in public Customs warehouses should be allowed
for all kinds of imported goods liable to import duties and taxes
or to restrictions or prohibitions other than those imposed on
grounds of public morality or order , public security , public
hygiene or health , or for veterinary or phytopathological
considerations , or relating to the protection of patents , trade
marks and copyrights , irrespective of quantity , country of
origin , country whence arrived or country of destination .
       Goods which constitute a hazard , which are likely to affect
other goods or which require special installations should be
accepted only by Customs warehouses ppecially designed to receive
them .
12 .                                                      Standard
       The kinds of goods which may be stored in private Customs
warehouses shall be specified by the competent authorities in
the authority granting the benefit of the Customs warehousing
procedure or in an appropriate provision .
                                                          III / 4 .
 ---pagebreak---                              APPENDIX 2
13                                             Recommended Practice
        Storage in Customs warehouses should be allowed for goods
which are entitled to repayment of import duties and taxes when
exported , so that they may qualify for such repayment immediately ,
on condition that they are to be exported subsequently .
14                                             Recommended Practice
        Storage in Customs warehouses , with a view to subsequent
exportation or other authorised disposal , should be allowed for
goods under the temporary admission procedure , the obligations
under that procedure thereby being discharged .
15                                             Recommended Practice
        Storage in Customs warehouses should be allowed for goods
intended for exportation that are liable to , or have borne ,
internal duties or taxes , in order that they may qualify for
exemption from , or repayment of , such internal duties and taxes ,
on condition that they are to be exported subsequently .
ADMISSION INTO WAREHOUSES
16 .                                                       Standard
        National legislation shall specify the conditions under
which goods for warehousing shall be produced at the competent
Customs office and a Goods declaration shall be lodded .
AUTHDBISED OPERATIONS
17 .                                                       Standard
        Any person entitled to dispose of the warehoused goods
shall be allowed :
( a ) to inspect them ;
( b ) to take samples , against payment of the import duties and
      taxes where appropriate ;
( c ) to carry out operations necessary for their preservation .
18 .                                                       Standard
        Warehoused goods shall be allowed to undergo usual forms of
handling to improve their packaging or marketable quality or to
prepare them for shipment , such as breaking bulk , grouping of
packages , sorting and grading , and repacking .
                                                            III/ 5 .
 ---pagebreak---                                     APPENDIX 2
  DURATION OF WAREHOUSING
  19 *                                                       Standard
          The authorised maximum duration of storage in a Customs
  warehouse shall be fixed with due regard to the needs of trade
  and shall be not less than one year .
  TRANSFER OF OWNERSHIP
  20 .                                                       Standard
          The transfer of ownership of warehoused goods shall be
  allowed .
  DETERIORATION , LOSS OR DESTRUCTION OF GOODS
  21 .                                                       Standard
          Goods deteriorated or spoiled by accident or force majeure
  before leaving the warehouse shall be allowed to be cleared for
  home use as if they had been imported in their deteriorated or
  spoiled state .
  22 .                                                       Standard
          Warehoused goods destroyed or irrecoverably lost by
  accident or force majeure shall not be subjected to import duties
» and taxes , provided that such destruction or loss is duly
  established to the satisfaction of the Customs authorities .
          Any waste or scrap remaining after destruction shall be
  liable , if';taken into home use , to the import duties and taxes
  that would be applicable to such waste and scrap imported in
  that state .
  23 .                                                       Standard
          At the request of the person entitled to dispose of them ,
  any warehoused goods shall be allowed to be abandoned , in whole
  or in part , to the Revenue or to be destroyed or rendered
  commercially valueless under Customs control , as the Customs
  authorities may decide . Such abandonment or destruction shall not
  entail any cost to the Revenue .
          Any waste or scrap remaining after destruction shall be
  liable , if taken into home use , to the import duties and taxes
  that would be applicable to such waste and scrap imported in that
  state .
                                                             III/ 6 .
 ---pagebreak---                              APPENDIX 2
REMOVAL FROM WAREHOUSE
24 .                                                      Standard
      Any person entitled to dispose of the goods shall be
authorised to remove all or part of them from warehouse for re-
exportation , home use , removal to another Customs warehouse or
assignment to any other Customs procedure , subject to compliance
with the conditions and formalities applicable in each case .
GOODS TAKEN INTO HOME USE
25 .                                                      Standard
      National legislation shall specify the point in time to be
taken into consideration for the purpose of determining the value
and quantity of goods removed from Customs warehouse for home use
and the rates of the import duties and taxes applicable to them .
GOODS NOT REMOVED FROM WAREHOUSE
26 .                                                      Standard
      National legislation shall specify the procedure to be •
followed where goods are not removed from Customs warehouse within
the period laid down .
27 .                                          Recommended Practice
      When goods not removed from Customs warehouse are sold by
the Customs , the proceeds of the sale , after deduction of the
import duties and taxes and all other , charges and expenses
incurred , should either be made over to the person(s ) entitled
to receive them , when this is possible , or be held at their
disposal for a specified period .
INFORMATION CONCERNING WAREHOUSES
28 .                                                      Standard
      The Customs authorities shall ensure that all relevant
information regarding the Customs warehousing procedure is readily
available to any person interested .
                                 -  χ
                                 χ      χ
                                                          III/ 7 .