CELEX: 51974PC1160
Language: en
Date: 1974-07-23 00:00:00
Title: RECOMMENDATION FOR A COUNCIL DECISION on the negotiation of an Agreement in respect of two Annexes to the International Convention on the simplification and harmonization of Customs Procedures (submitted to the Council by the Commission)

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COM (74) 1160
Vol. 1974/0186
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                          COM(74)1160 final
                                                          Brussels . 23 July 1974
                     RECOMMENDATION FOR A COUNCIL DECISION
               on the negotiation of an Agreement in respect of
              two Annexes to the International Convention on the
            simplification and harmonization of Customs Procedures
                 ( submitted, to the Council "by the Commission)
   COM(74) 1160 final
 ---pagebreak---                               EXPL/JTAT0I1T HOTE
1. Introduction
   1.1 .   The Customs Co-operation Council ( CCC ) decided , at the meeting in
           Kyoto on 22 March 1973 1 that the International Convention       the
           simplification and harmonisation of customs procedures should "be
           opened for signature "by the Contracting Parties until 30 June 1974 *
           The Council of the European Communittee has decided to conclude
           this Convention which is made up of a main part and several Annexes
           each of which deals with a specific problem .   However for the pur­
           poses of v.oting in the CCC each Annex is treated , $.s a separate
           Convention .
           Two of the Annexes , attached to this paper, relate to the following
           subjects :
           - El - customs transit
           - E2 - transhipment
           FB : The references are those of the CCC .
2. Salient poi nts of thq_ tTO draft Annexes
   2.1 .   The first of the two Annexes deals with national customs transit
           procedure as well as simplifications in the procedure for the inter­
           national customs transit of goods .
   2.2 .   This Annex contains :
           - firstly , the definitions of terms used in most customs transit
             procedures , national or international , such as office of departure ,
             office of transit , office of destination , import duties and charges ,
             guarantee etcf
           - secondly , a certain number of " standards" which have to be implemented
             to attain the harmonisation and simplification of customs transit
             procedures .   These standards relate to the formalities which have to
             be carried out at the office of departure , the termination . of the
             transit procedures , the simplified procedure for goods carried by
             rail and measures intended to facilitate international customs
             transit operations and
 ---pagebreak---             - thirdly , recommended practices for general implementation as
               far as is considered appropriate in the circumstances referred to
               under the first sub-naragraph .
    2.3 .   The second Annex concerns transhipment , i.e. the customs procedure
            applicable to goods which arrive on one means of transport and
            leave in another .   It also refers to problems about the movement
            of goods .
3 . Need for the Community to negotiate these two .Annexes
    3.1     On the one hand international customs transit procedures are used
            in the Community in particular for goods coming from or going to •
            third countries and the Community must be able to take part in the
            negotiations relating to the revision of the Conventions and later
            to accede thereto on behalf of Member States ( see the revised 1R
            Convention , for example ).
    3.2 .   On the other hand , since 1 January 1970 the Community has applied
            its own customs transit procedure which , in principle} relates to
            all movements of goods within the Community ( see regulatic
            542/69 ( l ) of the Council of 18 March 1969 on Community transit ).
            This procedure has to be looked at as a national customs procedure for
            the purpose of the Annex drawn up by the CCC .
            The scope of this Convention covers , in respect of definitions ,
            standards and recommended practices , the field of Community transit and
            it is necessary to avoid measures being included in this Annex which
            would imperil the Community transit procedure which includes simpli­
            fied procedures for the carriage of goods by rail and relaxations
            in the formalities to be carried out at offices of departure ajid
            destination .
    3.3 .   The connection between the draft Annexes on " Customs Transit " and
            " Transhipment " is very narrow and it was even thought of combining the
            two .
     ( 1 ) OJ L 77 , 29.3.1969 , p.l
 ---pagebreak---                        - 3 -
3.4 «  The two customs procedures dealt with in these draft
       Annexes relate to the facilitation of the international
       transport of goods so that goods are able to move under customs
       control without payment of the customs duties and charges to
      which they are liable on importation .  Accordingly the Commission
       considers that as from the time when these procedures become
       the subject of international agreements , the agreements , because
       of their tariff and commercial character , come vathin the
       Commercial Policy .
CONCLUSION
Accordingly the Commission recommends the Council , under Article 113
of the EEC Treaty , to authorise the negotation of the two Annexes
to the International Convention on the simplification and harmonis­
ation of Customs Procedures on the two following subjects :
- Customs Transit
- Transhipment
 ---pagebreak---                              EECœiOTBlTlOÏÏ FOR A
                                     for a
                                COTJÎTCIL DECT SI OIT
                         on the negotiation of an Agreement
                   in respect of two Annexes to the International Convention
               on the sLmplifi cation and harmonisation of Customs Procedures .
THE COUNCIL OP THE EUROPEAN COMMUNITIES
HAVING REGARD   to the Treaty establishing the European Economic Community ,
in particular Article 113 thereof ;
HAVING REGARD to the reconsnenda+ion from the "Commission
WHEREAS the conclusion of an Agreement in respect of two Annexes
on
- customs transit and
- transhipment
                                  le?,&
could , m a significant manner , to the development of international trade and
commerce 5
WHEREAS the said Agreement has a "bearing on the common customs legislation in
particular as regards the common Customs Tariff and Community Transit | whereas
account has tobe taken of the factors relative to a Customs Union 5    whereas
therefore the Community should negotiate and conclude this Agreement ?
HAS DECIDED :
                                      Article
       The Commission shall he authorised to negotiate with the Customs Co­
operation Council for the purpose of concluding an Agreement on the two Annexes .
                         The Commission shall , as provided for in Article 113 of
the Treaty , conduct these negotiations in consultation with the special
committee appointed to assist in this task .
Done at Brussels
                                                      Por the Council
                                                      The President
 ---pagebreak---                                                              Annex I , to
                                                             Doc .^20 . 735 E
             \ E.l - DRAFT ANNEX CONCERNING CUSTOMS TRANSIT
  INTRODUCTION •     •                                                  - ■
           For a variety of reasons it is frequently necessary for goods
 which are potentially liable to import duties and taxes or which
 may be subject , for example , to economic prohibitions or restric­
 tions , to move from one point to another in a Customs ' territory .
           The legislation of most countries contains provisions under
 which such movements may take place without payment of the import
•duties and taxes , the goods being transported under Customs control
 to ensure compliance with Revenue and other requirements'. The
'procedure under which such . movements are made is termed Customs
 transit
           To facilitate the international transport of goods , since
 many goods moving in international - trade have to pass through a
 number of Customs territories in their journey ., various simplifica­
 tions have been introduced by international agreements under which
 the States accepting thern apply standard procedures for the treatmen
of goods., carried in Customs transit through their territories .
           This Annex relates to national. Customs transit and to the
 simplifications introduced for the ' treatment of goods in inter­
national Customs transit . It does not apply to goods ( carried by
post or in travellers' baggage .                                    .
DEFINITIONS                               .;
                                                        .             '
           For the purposes of this Annex :
 ( a ) t'.he term " Customs transit " means the Customs procedure under
        which goods are transported - under Customs control from one
      '                .       •      M                      ,              '
        Customs office to another in the same Customs territory .
                 V        -             '
                                                      '   <         1 / 14
                                                                   -sv»
                                                                              ■
 ---pagebreak---    Annex I to                                             • •
   Doc.' 20 . 735 E
          Customs transit is described as " international " when the
          Customs offices involved in the Customs transit operation are     °
          in different Customs territories ;
    ( b ) the term " Customs transit operation " means the transport of
          goods from an office of departure to an office of destination
          under Customs transit ;
                                 ■ '                                          !
   .( c) the term " office of loading " means any Customs office under whose;
          authority certain preliminary measures are taken to facilitate
          commencement of a Customs transit operation at an office of
          departure ;
              , I ;
   ( d ) the term " office of departure " means any Customs office at which
          a Customs transit operation commences ;
   ( e ) the term " office en route " means any Customs office where goods
       \
          are imported or exported in the course of a Customs transit
          operation ;
                 /.                                                     x
   ( f ) the term " office of destination " means any Customs office at
          which a Customs transit operation is terminated ;
                i
  ( g ) the term " Goods declaration " means a statement made in the form
          prescribed by the Customs by which the persons interested indicat
          the particular Customs procedure to be applied to the goods and'
          furnish the facts' which the Customs require to be declared for
          the application of that procedure ;         '
  ( h ) the term ; " declarant"' means the person who signs a Goods declara-
          tion'or in whose name it is signed ;
                t
                     \
( ij ) the 'terni " transport-uni t " . means :
          (i)       containers having an internal volume of one cubic metre
                    or more ,
 ---pagebreak---  . ,                                                      ^            Annex I to         ,
                                                      " .              Doc • 20.735 E
          ( iij          road vehicles , including trailers and semi-trailers ,
         ( iii ) railway wagons , and                                              ■        ;
         Civ)| lighters , barges and other vessels suitable for 'use on
                  . \ inland waterways ;                         „
                     i                            •
  ( k ) 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 goods
        but not including fees and charges which are' limited in amount
        to the approximate cost of services rendered ;                           .
                       1
  ( 1 ) the term " Customs control " means measures applied to ensure
        compliance with the laws and regulations which the Customs are
        responsible for enforcing ;
 ( m ) the term " security " means that which ensures to the satisfacti
        of the Customs , that an obligation to the Customs will be
        fulfilled . Security is described as " general " when it ensures
        that c the obligations arising from several operations will be
        fulfilled ;
 ( n ) the term " person " meang both natural and legal persons , unless
        the context otherwise requires .
                                              • i              , .
PRINCIPLE
                                                    "        ^              ' Standard
                                                                                              /
            Customs transit shall be governed by the provisions of this
Annex .
                                                ι
                   *
SC0PE
2•             '•                                                             Standard
            Customs transit shall be allowed in respect of goods trans­
ported                                                             ,
( a ) from one frontier Customs office to another frontier Customs
       office ;                      ■      -                        '               T /,
 ---pagebreak--- Annex I to
 Doc . 20 . 735 E
 ( b ) from a frontier Customs office to an inland Customs office ;
 ( c ) from an inland Customs office to a frontier Customs office
 ( d ) from one inland Customs office to another inland Customs office .
3.                                                              Standard
         Transport under Customs transit shall be allowed for all kinds
                                                           ι
of goods other than those subject to restrictions or prohibitions
imposed on grounds of public morality or order , public security ,
public hygiene or health , or based on veterinary or phytopathological
considerations .                     .   .
4.                                                              Standard
         Goods being carried under Customs transit shall not be subject
to the payment of import duties : and taxes provided the conditions
laid down by the Customs authorities are complied with.'
5.                                                ■'            Standard
            η                                          ■
         Any person interested shall have the right to declare goods ,
for Customs transit and to transport goods under that procedure
unless he has been excluded by the Customs authorities on the grounds
            1 '                    !                                    '•
that he has been guilty of a serious offence against Customs laws
and regulations .
GENERAL PROVISIONS
6.
                \                                              Standard
         The Customs authorities shall designate the Customs offices
which are competent to perform the functions laid down for the
purposes of Customs transit .
7.                                                             Standard
         At':the request of the person concerned , and for reasons deemed
valid by ithe Customs authorities , the latter shall perform the
 ---pagebreak---                                                                Annex I to
functions laid down for the purposes of Customs transit outside
the business hours and outside the premises of the Customs office ,
the expenses entailed being borne by the person concerned .
8.                                                         '         Standard    ;
       Priority shall be given "to the clearance of perishable goods ,
livestock and other goqds for which rapid transport is essential ,
which are ju.r.der Customs transit .                             ,
FORMALITIES AT THE OFFICE OF DEPARTURE ■                     .     '
S.                                                                   Standard
       National legislation shall specify, the conditions under which
goods miiy be placed under Customs transit .
         a                             . -■
(a)              a £ a t ^ on for Customs transit
10 .                               •   • 1
                                            . .. • •           '     Standard
       A. written Goods declaration for Customs transit shall be               (
presented at the office of departure in all cases other than those
cited in Recommended Practices 33 and 34 of this Annex .
                                                       Recommended Practice
       The Goods declaration form for Customs transit should be
aligned' on the ECE lay-out key 'and should not be required to contain
more than the' following particulars :               "
           \                         •
– name ani^ address of the consignor ;
– name and address of the consignee ;
– aescrj.ption of the means of transport ;
   place ^ of loading , departure , frontier crossing and destination ; .
   crans-bort -uni t ( type , identification K'o . ) ;
– marks , numbers , number and kind of packages ;
         !: .                                                            1/5 .
 ---pagebreak---  Annex I to                                     .   ■    '   ,
 Doc . 20.735 E
 - description of goods ;
- gross weight per consignment ; ,
                                                  •                 '4
- office of destination ;
- name and address of the person accompanying the goods .
12 .        -                       "                      Recommended Practice
      ■  Loading lists containing the necessary particulars should be
accepted as the descriptive part of the Goods declaration for
Customs transit .               .
 ( b ) Security
13 .                                                                   • Standard
             ■fj         '      .       '
         The form in which security is to be provided for the purposes
of Customs transit shall be laid down in national legislation or
determined by the Customs authorities in accordance with national
legislation .                                                     .
14 .           ,                                           Recommended Practice
         The choice between the various acceptable forms of security
should be : lef t to the declarant .
15 .                                                                     Standard
                                            • #                     •
         The Customs authorities shall determine the amount in which
security is to be provided for the Customs transit , operation .
16 . .           s                   'i                                  Standard
                 f-                       :           '
         When' security is required to ensure that the obligations
                 Γ
arising from several Customs transit operations wil.l be fulfilled ,
the Customs authorities shall accept a general security .
17 .               .              '       i             -, Recommended Practice
         The amount of any security should be set as low as possible
having regard to. the import duties and taxes potentially chargeable .
1/6 .
                     \ .   . –•
 ---pagebreak---                                                                 Annex I to
                                                                Doc . 20.735 E
 18 .                                                    Recommended . Practice
          The Customs authorities should waive security when goods are
 declared for Customs transit by a public authority or a public
 transport concern of their country .            .
 ( c ) Examination and identification of consignments
 19 .                                                         .  -     Standard
          The Customs authorities at the office of departure shall
examine goods declared for Customs transit only where such
examination is deemed necessary .
20 .                                                     Recommended Practice
          When goods declared for Customs transit are selected for
examination at the office of departure , the Customs authorities
should limit the extent of the r examination to that deemed
necessary for the safeguarding of the Revenue .
            '•1                        •               '
21 .                                               .                   Standard
          The Customs authorities at the office of departure shall
take alf necessary action to enable the office of destination to
identify the consignment arid to detect any unauthorized interference
            C                                  »
              \                          ' ' •             •'
22 .                .                                •                Standard
          Identification of the consignment shall be assured by means
            h             ,         " f>                           i-           '
of Customs seals affixed to the transport-unit when this is
constructed and equipped in such a manner that :
( a ) Customs seals can be simply and effectively affixed to it ;
( b ) no goods can be removed from or introduced into , the sealed
       partj ; of the. transport-unit without leaving visible traces of
       tampering or without breaking the Customs seal ;
                                                                          1/ 7-
 ---pagebreak--- Annex I to
 Doc . 20.735 E
 ( c ) it contains no concealed spaces where goods may be hidden ;
 ( d ) all spaces capable of holding goods are readily accessible for
       Customs inspection
 and has been approved for the transport of goods under Customs seal .
Note
         Transpor t-uni ts are approved for the transport of gocds under
Customs seal by various international agreements such as the Customs
              o
Convention on containers , the Customs Convention on the international
 transport of goods under cover of TIR carnets , and the Unite
Technique., des Chemins de fer . Additional arrangements for approval
may be made by countries by bilateral or multilateral agreement
for transjport-units to be used solely in their territories , for
example i'n respect of containers, which have an internal volume of
less than one cubic metre but which in all other respects qualify
for Customs treatment as containers .       ,   -
23 .                                                            Standard
         Where identification of the consignment cannot be assured
by affixing Customs seals to the trar.sport-uni t , it shall be assured
either by' affixing Customs seals to individual packages , by affixing
                                     ) '             .                '
identification marks , by describing the goods , by reference to
samples , plans , sketches or photographs attached to the Goods
declaration , by full examination of the goods and recording the
results thereof on the Goods declaration , or by Customs escort .
24 .        >                                       Recommended Practice
         Customs seals and identification marks affixed Dy foreign
Customs authorities should be accepted for the purposes of the
Customs transit operation unless they are considered hot to be
sufficient or secure or the office of departure proceeds to an
examination of the goods .         •
 ---pagebreak---                                                                               Annex I to
                                                                              Boc-.–20 . 735' E
 ■   25 .                                                                 -         Standard
               Customs seals and fastenings used in the application of
    Customs ' transi t shall fulfil the minimum requirements laid down
    in the Appendix to this Annex .                                .
    ( d ) Additional control measures
    26 .                                                                       ,    Standard
              Only when they consider such a measure to be indispensable
    shair^the Customs authorities :
    ( a ) prescribe a time limit ;
                                           /      <
    ( b ) require goods to follow a prescribed itinerary ; or
                  U
                         /
    ( c ) require goods to be transported under Customs escort .
                  ( '■·                                                     .
   Note               "        -    .                        X"
              In prescribing a time limit or an itinerary the Customs
• authorities normally need to take account of the particular
   circumstances prevailing at the time , for example traffic and
   weather '^conditions .
                                                       ■                                  /
   TERMINATION
          – - ■■■■■■. I. – ...
                                 OF CUSTOMS
                                         ,   ι ι »–
                                                    TRANSIT,                    •
                    ,             ,                                                 Standard
              National legislation shall not , in respect of the termination
   of Custcias\ transi t , require more than that the goods and the
   relevant Goods declaration be presented at the office of destina­
   tion within any time limit fixed , without the goods having under­
   gone any change and without having been used , and with Customs
   seals or identification markrs intact .
   OC             '1
                                                                     Recommended Practice
              Failure
                  I
                                      to follow a prescribed itinerary. or to comply with       '
   a prescribed time limit should not entail the collection of any .
 ---pagebreak---   Annex I to
  Doc . 20.735 E
  import duties and taxes potentially chargeable if such failure is
  due to accident or force majeure or to other reasons outside the
  control of the person concerned provided^the Customs authorities
  are satisfied that all other requirements have been met .
  29 .                                            .                Standard
           Ex-emption from payment of the import duties and taxes normally
 chargeable shall be granteCf'when it is established to the satisfac­
 tion of the Customs authorities that goods being transported under
 Customs transit have, been destroyed or irrecoverably lost by
 accident or by force majeure , or are short for reasons duo to their
 nature .                                                                   •
 Note
           Remnants of such goods may be :
 ( a ) cleared for home use in their existing state as if they had been
       imported in that state ; or            ^         !
                                        r '
 ( b ) re-exported ; or
                                       ( •          • .
 ( c ) abandoned free of all expenses to the Revenue ; or
 ( d ) rendered commercially valueless under Customs control , without
       expense to the Revenue               '                '
as the Customs authorities may require .                       .
30 .                                                               Standard
        ■ Discharge of the obligations incurred under Customs transit
shall be'jg^anted as soon as the office of destination is satisfied
that the 'Customs transit operation has been terminated properly .
31 .                           •                                  Standard
                                  •   . 1                        ■
             .<                     . ii                  ■'
          The office of destination shall inform the office of departure
of the termination of the Customs transit operation , in particular
so that finy security given may be discharged as soon as possible .
 ---pagebreak---                                                            - Annex I to
                                                              Doc . 20.735 E
  Note                           ...            •      .   '
        The information may take the form of a copy of the Goods ^
  declaration or some other document . This provision does not prevent
  centralization of the control of Customs transit operations carried
  out in a Customs territory .
  EXCFPTIONAL CIRCUMSTANCES EN ROUTE          . '              '   ■ "
  32 .                   .                '                            Standard
                            .                      t             r
        In order to simplify the termination of Customs transit ,
  national legislation shall provide that accidents and other'
 unforeseen events en route be reported to , and verified by , the
 Customs , police or other public authorities closest to the scene
 of the accident or other event .                        ,
  SIMPLIFIED PROCEDURE FOR GOODS : CARRI ED BY RAIL ,
■ 33 .                                               Recommen d cd Practxce
            "•                              s                           ,
        In countries where a central " control office for all railway
  consignment notes is organized by the railway administration and
  supervised by the Customs authorities , the latter should dispense
 withthfe need for a Goods declaration for goods carried by rail
  and should confine their controls to certifying the copy of the
 consignment note forwarded to' the central control office and to
  supervising those operations performed in< that office which are
 of interest to the Customs . Such goods carried by rail should be
 considered as being transported under Customs transit, although
 there is no office of departure in the defined sense .
 SIMPLIFIED PROCEDURE FOR GOODS MOVING IN THE FRONTIER ZONE
               \                     ii
 34 .                                                Rfrommended Practice
         ii                                                  –~––––-–––
        When the coxoetent Customs office .is satisfied that goods
                               «
 moving over short distances ir.: the frontier zone will be properly
 presented at the office of destination , a written Goods declara­
 tion shtould not be required anci other controls should be kept to
 the minimum .                     '             ,                         T / 11
 ---pagebreak---  Annex I to
 Doc . 20 . 735 E
 FACILITATION MEASURES FOR INTERNATIONAL CUSTOMS TRANSIT OPERATIONS
 35 .          \                                            • " •     Standard
          When goods to be carried in a transport-unit which has been
 approved for the transport of goods under Customs seal are likely
 to enter international Customs transit at some stage of their
 journey the person concerned shall have the right to present them
 to a Customs office in the country of exportation and request that
 office to act as an office of loading . The Customs authorities at
 a Custom ^ office requested to act as an office of loading shall
 agree to 'do so whenever possible .                              •     '      ..
 36 .                                 r>                            V Standard
         At .the office of loading the Customs authorities shall take
whatever steps they deem necessary to satisfy themselves of the
 accuracy of the documents describing the contents of the transport-
unit and that the transport-unit itself is secure .- They shall then
                                      1
 seal the transport-unit and record details of the Customs seals
 af fixed - and . of the date on which they were affixed on the documents .
           . -                ·        [..·■· .                              -
Note         )
         The action taken by the Customs authorities at an office of
loading to satisfy themselves as to the accuracy of the loading
lists or other descriptive documents may vary considerably from
case to case according to circumstances . The provision does not
imply that they must necessarily check these documents against
other documents- or examine the goods .             .
37.                                               .
                                                      Recommended Practice
         Countries should , by bilateral or multilateral agreement ,
establish , common Goods declarations which can be used for inter­
national Customs transit, operations carried out in their territories
and which should be aligned , so far as possible , on the ECE lay-out
key .    . . '■
1 / 12 .       <•
 ---pagebreak---                                   ■    ! :                 Annex X to
                                                           Doc . 20.735 E
                                                                      /
   38 .                                              Recommended Practi ce
           \                                                                '   ■
          F'pr goods carried in international! Customs transit , countries
   should , '.by bilateral or multilateral agreement , arrange that
   security may be given and accepted in the form of a guarantee valid
                         .
  and enforceable on all their territories , evidence of the existence
. of such guarantee being provided either by the declaration form
  or by another document .
             . I                     .     .
               I              ,              ^     .
  Note                                                       ,
          The ; TIR , ITI and ATA Conventions provide for international .
  guarantee systems established on the basis of an international
  guarantee chain with national members of the chain in the territory
  of eac.j> Contractina Party .                  .                      •     •
          Under the TIR and ATA systems the Goods declaration form
  ( the carnet ) is itself evidence of the guarantee , the latter
  covering the goods described on the document . The ITI . guarantee
  system provides for general guarantee's valid for a period of time ;
  evidence of the guarantee is provided by a guarantee card but
  details of the guarantee , verified by the Customs authorities ,
  may be recorded on the declaration form as a facilitation measure
  to overcome the need for the guarantee .card itself to accompany
  the goods .                  1  .......                        .        - .
                                         I
                                               r
                                                     Recommended Practice
         For goods carried in international Customs transit , countries
  should , by bilateral or multilateral agreement , accept , whenever
  possible , Customs seals and fastenings meeting the minimum
 requirements laid down in the Appendix to this Annex which have                  •
 been affixed by foreign Customs authorities , and refrain from
  adding their own seals and fastenings . .                                        .
 4°-'                                                              Standard
         When foreign Customs seals and fastenings have been accepted
            Γ .                                                 ,
 in a Customs territory they shall be afforded the same legal
 protection in that territory as national seals and fastenings .
                 Vs .                                                ■ ^1 / 13 .
 ---pagebreak---  Annex 1 to
 Doc . 20.735 E                                .        '
 41 .        '                                                      Recommended Practice
         Countries having adjacent territories should correlate the
powers and working hours of corresponding Customs offices.'
42 .                                                                Recommended Practice
         When goods are carried in international Customs transit ,
countries- should , by bilateral <5*r multilateral agreement , reduce
Customs formalities at offices en route to the following :
– at offipes where goods are imported into the Customs 'territory
   the Customs authorities should satisfy themselves that the Goods
   declaration is in order , that 1 any Customs seals and fastenings
   or identification marks previously affixed are intact and , where
   appropriate , that the transport-unit is secure , and that , where
   require ^, a guarantee is in force ; they should then endorse the
   Goods declaration accordingly and retain a copy ;
- at offices where goods leave the Customs territory , the Customs
   authorities should satisfy themselves that any Customs seals and
   fastenings or identification marks are intact and , where necessary
   that thfe transport-un.it is sedure ; - they should then endorse the
   Goods declaration and retain a copy , grant discharge of the
   obligations incurred under Customs transit in respect of the
   Customq territory just left , and inform the office of departure
   or the ^ffice at which the goods entered the Customs territory ,
   whichever is appropriate , of the discharge given .
43 .                      •                                   '                     Standard
                 '' \
        T.TI _ _ . _    _   r- r- • __ _ _ 1 _      _ _   _ J     –                       . .
                                                                             J .1 . ^ J. , JZ i
        When \^n office en route removes a Customs seal or identifica­
tion mark in order to examine the goods , or for some other purpose ,
                 *I
it shall record details of the new Customs seals or identification
marks affixed on all copies of the Goods declaration .
44 .  .         I<                               ri                                 Standard
                '     •                          »'             '         *
        At the office of destination the Customs authorities shall
grant discharge , of the obligations incurred under Customs transit
 ---pagebreak---                                                              Annex I to
                             ^          '  .                 Doc . 20.735 E
 in the territory in which it is situated , shall certify the Goods
 declaration to this effect and return a copy thereof to the person
 concerned and shall inform the office en route at which the goods
 were imported into that territory of the discharge .
 45 .                                                 Recommended Practice
        Countries applying international Customs transit should
 arrange for a further reduction , or complete abolition , of formal­
 ities at offices en route by providing that the discharge of the
obligations incurred under Customs transit in respect of the
entire Customs transit operation be given by the office of. destin­
ation and that this office infbrm the office of departure of the
         ■i ■           .          i . ...                             . , ■
completion of the Customs transit operation .
          t        .                i
46 .      c                                         • Recommended Practice
        Consideration should be given to the possibility of becoming
a Contracting Party to :                     x""" ■                             ;
- the Customs Convention on the International Transport of Goods
   under cover of TIR carnets ( TIR Convention ), Geneva , 15 January 1959
- the Customs Convention on the International Transit of Goods
   ( ITI Convention ), Vienna , 7 June 1971 ;                            .
   the Customs Convention on the ATA carnet for the Temporary
   Admission of Goods ( ATA Convention ), Brussels , 6 December 1961 ;
and to any international instruments that may supersede them .
Note
          3     s                     i
        ATA carnets can be accepted for the transit of goods under
temporary * admission which have to be conveyed to or from their
destination under Customs control , either in the country of temporary
admission or through a country or countries between those of exporta­
tion and; importation .         • : r
                                                                       1 / 15 *
 ---pagebreak---   Annex I to
  Doc . 20.735 E
  INFORMATION CONCERNING CUSTOMS TRANSIT
  47 .                                                   .     Standard
         The Customs authorities shall ensure that all relevant informa
 tion concerning Customs transit is readily available to any person
 interested .                          .    .          .   , .
                                     χ
                                X        X
1 / 16 .
 ---pagebreak---                                                             Annex II to
                                                              Doc . 20.735 E
                                                          /
               E.2 - DRAFT ANNEX CONCERNING TRANSHIPMENT
   INTRODUCTION                                                 v
          When goods enter a Customs territory m order to pass through
  it on, the way to , another country they are dealt with under Customs
  transit ^ the procedure by which goods may travel under Customs
  control without payment of any import duties and taxes potentially
  chargeable . Customs transit is the subject of Annex E*. 1 *
         A number of countries have introduced a simplified procedure
  applicable when goods arrive in one means of transport and leave
  in another , the importation , transfer of goods from one means of
  transport to another and re-exportation all taking place in the
  area of j and under the control of , a single Customs office . Under
  thi § procedure , which is called transhipment and which is the
 •subject^of this Annex , a simplified documentary and Customs
                                                                               «
  control 'system is generally used .
           9                 .    "                         '
         The provisions of the Annex do not apply to goods carried
 by post . or in travellers ' baggage .             • . .
 DEFINITIONS
         For the purposes of this . Annex. :
.( a ) the term 11 transhipment " means the Customs procedure under
       which goods are transferred under Customs control from the
       importing means of transport to the exporting means of
       transport within the area of one Customs office which is the
       office of both importation and exportation ;
          It                        i;                                           .
                                                                      II / 1 .
 ---pagebreak---  Doc .   20.735 E
 ( b ) the . term . " Goods declaration " means a statement made in the form
       prescribed by the Customs by which the persons interested
       indicate the particular Customs procedure to be applied to the
       goods and furnish the facts which the Customs require to be
       declared for the application of that procedure ;
 ( c ) the term " declarant " means the person who signs a Goods declara­
       tion -or in whose name it is "signed ;     '
( d ) the term "means of transport " means any ship,' aircraft , road
       vehicle ( including trailers and semi-trailers ),* railway wagon ,
       lighter , barge      arid other vessel suitable for' use on inland
       waterways :                .
              :J              .         \
( e ) the term " import duties and taxes " means Customs duties and
              , ν                        -
       all other duties , taxes , fees or other charges which are
       collected on or in connection with the importation of goods but
              j                          ;
       not including fees and charges which are limited in amount to
       the approximate cost of services rendered ;
( f ) the term " Customs control " means measures applied to ensure
       compliance with the laws and regulations which the Customs
       are responsible, for enforcing ;
( g ) the term " security " means that which ensures to the satisfaction
       of the Customs , that an obligation to the Customs will be
       fulfilled . Security is described' as "general " when it ensures
       that , the obligations arising from several operations will be
       fulfilled ;                       ..
( h ) the terr\ "person " means both natural and legal persons , unless
               i ,V      ..
       the context otherwise requires .
II"/ 2 .
             i <
 ---pagebreak---                                                         Annex II to
                                                     . Doc . 20.735 E
  PRINCIPLE
  1.                                                            Standard
           Transhipment shall be governed by the provisions of this
  Annex .
  SC0PE
         I                         ~
  2.                                                            Standard
           All goods shall be admitted to transhipment other than
                                                              t
  those subject to restrictions or prohibitions imposed on grounds
  of public morality or order , public security , public hygiene or
  health " or based on veterinary" or phytopathological considerations .
  3.                                           Recommended Practice
         ■ Goods should be admitted to transhipment irrespective of
  the nationality of the means of transport in which they were
• imported or that of the means of transport in which they are to
  be re-exported .                                         '
                                               i
  4.                                   -                 '      Standard
         Goods admitted to transhipment shall not be subjected to the
  payment ^ of import duties and taxes provided the conditions laid
  down by - the Customs authorities are complied with .
  ADMISSION TO TRANSHIPMENT              "
  ( a ) Declaration                              -
  5.        >-
                 \        .          ;                          Standard
         National legislation shall specify the conditions under which
 goods to be transhipped shall be produced to the Customs authorities
  and a Goods declaration shall be lodged .
            <;
               ;  -                  "                      *          II / 3 .
 ---pagebreak---  6.                                                    Recommended Practice
            A- single document should be used for the purposes of both
declaration for transhipment and re-exportation of the goods .
 ( b ) Examination and identification
7.                          •                          Recommendod Practice
            Goods declared for transhipment should not be examined by
the Customs authorities except where there are special circumstances
in "which 'examination is deemed to be indispensable . •              t
8»                                                                    Standard
            At ^importation the Custom ^ authorities shall take any
measures .^ necessary to ensure that the consignment to be transhipped
will be 'identifiable at re-exportation .
               i                      ;
( c.) Time limit
9.                 "                                                  Standard
               ::i             '         .i  '"                               ;
          . Whqre the Customs authorities impose a time limit for the
re-exportation of goods declared for transhipment , ' the time limit ,
shall not be less than . one month from the date of the lodging of
the Goods declaration at importation .
                                         "    '* »   «
                                                       Recommended Practice
                                                         - - – "" "       –     ■■■■II.HBM
            At .the request of the person concerned ,, and for reasons the
Customs authorities deem valid , . the latter should extend any period
initially fixed .
11 .                             •                 .  Recommonded Practi.ce
            Payinent of any import duties and taxes chargeable should not
be requir'ed as a matter of course when goods being transhipped are
               I"' \                    '                           '
not re-exported within any period laid down and the Customs
                                        i■ .                            ■   . .
authorities are satisfied that the failure to re-export the goods
is due to accident or force majeure or to other reasons outside the
control of the person concerned .
                      ».
1.1 / 4 .             :      1                                    , '
                                                                                        "Ά*
 ---pagebreak---                                                                Annex II to
                                                               Doc .      20.735 E
Note                                        >
        When goods are to leave the Customs territory at a later
            \                                                              .
date they may be placed in a Customs warehouse pending re -.
exportation .                                   ,                                     7
              \         '                                                      '
              |                                      '
12 .                      ,                                            Standard
        When transhipment will be facilitated thereby the Customs
authorities shall require the goods to be transported under
Customs escort .     •
( e ; Secyrity
         κ                       .                                ·
13 .                                                Recommended Practice
        jLhe Customs authorities should waive the requirement for
security where they are satisfied that payment of any sums that
might fall, due can be ensured by other means or where the goods
are transported under Customs escort .
                                          '         Recommended Practice
        inhere security is required , the choice between the
various acceptable forms of security should be left to the
declarant .                             '                    •      '    .
                                   •                    <**'
^-5 •    1      '                                   . '               . Standard
        Persons who regularly tranship goods shall be authorized
to provide general security .
TERMINATION CF TRANSHIPMENT ' •       '                                '
                                                                         Standard
        Goods placed under transhipment which are destroyed or
           V-
 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 .                    -   ■                          TT / S .
 ---pagebreak--- i     Annex l.l to
      Doc .    20 . 735 E
      No t o
                Remnants of such goods may be :                     "
      ( a ) cleared for home use in their existing state as if they had ;
            been imported in that state ; or
     ( b ) re-exported j or                                 »            »
     ( c ) abandoned free of all expenses to the; Revenue ; or
     ( d ) rendered commercially valueless under Customs control , without
            expense to the Revenue as the Customs authorities may require . •
    17 .                                                        » Standard
               Discharge of the obligations incurred under transhipment
    shall be granted as soon as the competent Customs authorities are
   satisfied that transhipment has been terminated properly .
    J-8 ,                                                         Standard
               The Customs authorities controlling the re-exportation of
   goods being transhipped shall inform the Customs authorities through
   whom the goods were imported of the termination of transhipment ,
   in particular so that any security given may be discharged as soon
   as possible , '                  .
   Note
            , This may be done by forwarding , ' for example , a copy of the
  Goods declaration or some other form of advice .
  T NI" OR MAT I OM C ONC E R N I NG TRANS H J PM ENT
  J- 9 .                                              • ...       Standard
              The Customs authorities shall ensure that all relevant
  information concerning transhipment is readily available to any
  person interested .                       '
  II / 6 .