CELEX: 51974PC1160
Language: da
Date: 1974-07-23 00:00:00
Title: HENSTILLING TIL RÅDETS AFGØRELSE om forhandlinger om en aftale vedrørende to bilag til Den internationale Konvention til forenkling og harmonisering af toldprocedurerne (forelagt Rådet af Kommissionen)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 1160
Vol. 1974/0186
 ---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 DE EUROPAEISKE FAELLESSKABER
                                            KOM(74)1160 endelig udg.
                                            Bruxelles , den 23 . juli 1974
                      HENSTILLING TIL RÅDETS AFGØRELSE
                 om forhandlinger om en aftale vedrørende
                 to bilag til Den internationale Konvention
                 til forenkling og harmonisering af told-
                 procedurerne
                        ( forelagt Rådet af Kommissionen )
                                                            *
K0M(74 ) 1160 endelig Udg «
 ---pagebreak---                                              HECRtJFE3LSE
• <• Irîfllodnmrr
     1.1 .    Pa sit mede i Kyoto den 22 . marts 1973 "besluttede Toldsamarbe jdsradet
               ( CCD ), at Den internationale Konvention til forenkling og harmonisering
              af toldprocedurerne skulle være åben for undertegning af de kontraherende
              parter indtil den 30 . juni 1974 «
              Rådet har fornylig på I>é europæiske Fællesskabers vegne truffet afgørel­
              se om indgåelse af denne Konvention .
            . Den nsevnte Konvention udgøres af en almindelig del og flere bilag , der
              hver omhandler et særligt problem .
                                                                                                                      v   • •
              Ear der skal stemmes i CCD betragtes hvert bilag dog som en sårskilt
              Konvention .
              To v.:C dic-se " bila«; ( tV;r fniser              nette dokument ) dre.ier sig om føl- - •
              – El – transit ,                                       -       -    - .
                                                             /                                                                .
             - "P! 2 - omladning
             115 : Hertvi SRin*-eme er CCD' s .                        ..........
  Yi/rcigsie karakteristika ved disse udkast til bilag                                       ■             ' " 7
  2.1 .      Det første af disse to bilag vedrører både transit og de for behandlingen
             af varer i international forsendelse indførte forenklinger .
             jjeût/ iï ci-ag inciGhclacr : "                  '■                        -:.v                                        ;
            – /or OG « i o rs- r. o     g fi    t ion .-_f 'de "-udtryk , ' der cxrvenr'Qs-. i ytprstfcrlolsri
                 af toldprocedurerne for transit eller for .international forsendelse                                             '
                  *• - V. .1 t . -J. \j 2 C- íJ   » O             b O.L^i w    « ijíío   J. -J O íij õ OÍ.(l& L Ofi.«   i< O Á CX
                 og c-ffifter ved indførslen , sikkerhedsstillelse • osv .
            – For det andet et vist antal norner , hvis almindelige anvendelse anses
                for nodvorjdi~ for at må frem til en harmonisering af transitordninger-
                ne og til deres forenkling . Disse normer angår issr de fora al it et er ,
                der skal opfyldes ved afganget oldsteaet . afklarering af forsendelsen ,
 ---pagebreak---                    den forenklede procedure for varer , der forsondos med jernbane og de til
                   lettelse af internationale forsendelser beregnede foranstaltninger .
               - For det tredje . anbefaling af praktiske fremgangsmåder for hvilke en sa
                   udbredt anvendelse som muligt anses for ønskelig på de i det foregående led
                   nævnte områder .                                               '
                                I .
 2.2 . Det andet bilag omhandler omledning , dvs . den toldprocedure , der anvendes
               for varer, I som ankommer ved hjælp af ét transportmiddel og afgår ved hjælp
               af et andet . Det omfatter herved endnu en gang problemer om vare oms Eotning *
                              i                                      1 ,
                              i                                        .                                                                         ■
irødvcndi-rbeden af handling fra. Fællesskabets side ved forhandlingen om disse to bilag
3.1 . På den 'ene side anvendes toldprocedurerne for international forsendelse i
               Fællesskabet , især i forbindelse med varer , der stammer fra eller som er
               bestemt for tredjelande , og Fællesskabet må kunne deltage i forhandlingerne                                                    :
              vedrørende ændring af disse konventioner og eventuelt tiltræde dem på linje
              ned' medlemsstaterne' -: ( jf . ændring af TIR Konventionen f.ekp .)                                 -V              .
3.2 . På d^n 'i-v/.on side har I'Villosrjkabst siden 1 .                                        ±970 anvendt , sin egen -                '
  .••••• transitordning , ccrz principielt: 1 skål anvendes ved alle varebevrsgei s er inden ,
              JL 0±'                       i ji# IÍCÍ,M.TÍ "£/ tí x oi*'Ci."Cu.i.               ct•! JLO * Uictl'õo x^/ O ^ ' OÍÍJ
               ordliing for fællesskabsforsendelse"). Disse regler skal i det af CCD udarbejdede
              bilags bctrdning "betragtes KOTR en transitordning .
             -Tettf-                «r-v •?.•:£ -tlinacm-t- fts ArfJicr ,- - hvad enton . d^t'-drr; jnr Kig om defini–
                          ' rorper         1 er rrsktisk fromgangnnråå e "".'p'oin "an'nsfalp.s t -det. område ," der
         . omfatter fællesskabsforsendelse , og der bør drages iomsorg for , at der ikke
       • i cVj-jte "bilag i\d:?cro ; " fo                                     uger,' dsr.xan bringe ordningen for f^lles-y.' ■
              skabsforscndelser i fare , og som ligeledes omfatter forenklede fremgangsmåder
              for de varer , der forsendes med jernbane og lettelse af de formaliteter , der
 ; r . /■,' : skal opfyldes ved afgangs- yjg befHyenrnelsestoldstedet                                                                '-''.1 .
3.3 . Forholdet mellem iitikasiene: til bilag . . om '"Transit " og -'"Omladning " er meget                                                  '
            ■ .^ iirvsrt , . cg ;nan.-h^r endog overvejet ^n ^^ ci'Tie'n&meltning: af-.de to - . bilag .:                                  :
 ---pagebreak---                                     - 3 -
3.4 « Do to toldprocedurer , der "behandles i ding o udkast til "bilag , eigter pu at
       lette den internationale forsendelse af varer ved særlig at tillade , at
       de formendes uden toldkontrol uden derfor at fritages for told og afgifter
        son eventuelt kan afkræves ved indførslen . Dette er grunden til , at Kommis­
        sionen skonncr at , sa snart disse procedurer gøres til genstand for inter-
      naticr ?. l3 aftaler , harer disse aftaler , ' såvel med hensyn til deres tarif­
    < n.-ssige con deres handelsmæssige aspekt , ind under den fælles handels-
       politik .
lConur.i^s ionen henstiller til Rådet at det i henhold til artikel 113 i ESP-t rakt a-
ten , tillader den at forhandle om de to bilag til den internationale Konvention
til forenkling og harmonisering af toldprocedurerne vedrørende følgende områder
- transit
- omladning .
 ---pagebreak---                                    KKffSTILLIITG TIL H/OHØTS AFGØRELSE
                                 ( i i r   7 -r ■        i ii mm r >■               - -      - -  r
                   om      forhandlinger                     om en aftale vedrørende to "bilag
                   til Den internationale Konvention til forenkling og
                           harmonisering- af toldprocedurerne
                               I
                               !
                              i
                             I                                •                                         .
  RÅDET' FOR DS EUROPÆISKE FÆLLESSKABER HAR -
 undar henvisning til traktaten om oprettelse af Det europæiske økonomiske
 Fællesskab , særlig artikel 113 ,                                                      '           '                                       .
 under henvisning til Kommissionens henstilling , og                                                                              '
 ud fra følg'ende betragtninger j                                            ,
                ;i  ;                                                                           .
 Indgåelse af en aftale om to udkast til bilag til Den internationale Konvention
 til forenkling - og harmonisering af toldprocedurer vedrørende V                                                                                            '
      û.CclÏJ. vSX t                                                                      •'           ■'                                     "•  '•   "•  -
 kan effektivt bidrage til uuviklingen af de internationale vareudvekslinger
 og af jdcri internationale handel ;                                                      <
            ■ <
 den nævnte aftale har indvirkning pa den falles toldlovgivning især i. henseende
 til falles .. toldtarif or fællesskabsforsendelse j den m4 . tage .hensjyri til -Told- ; r-
 Uilionens særlige cehov ; Fællesskabet bør følgelig føre forhandlinger om og
                :\err."                             : ■'       :/ ■    • '*••' ••• '/ A                                                                   .
 TRUFFET FØLGENDE AFGØRELSE :                                              1
                      S . .. _           I        .........                                                            ■ ;■
                                                -.                  ■- VI G 3 u O cil* o Í.K1C 1 .    ~ -- " *!.">• " --...v         T. - :*-1 - V * ;    -
Aor.iråirj^ion^n .                                - ti 1 ~at foro ;f,orhard3.i"nf;otk - inden for vrarrjnnrne " af Told– ..j
Såjnar.fe j dora-dot nieti rxcnolik på at " indgå' en aftale oia de " to' bilag" til Den' inter–
:i:. i xc-caie                             jj.l i crsi-isc-. ring o£;                                              ai tolaprocedurerne vedrør­
- transit
          ι   .
– omladning
Kommissionen fører disse forhandlinger i samråd med det i artikel 113 i traktaten
hjemlede særlige udvalg , som bistår den i dette arbejde .
Udfærdiget i Bruxelles , den
                                                                                                                       På Rådets vegne
                                                                                                                             Formand
 ---pagebreak---                                                              Annex I , to
                                                     •       Doc ...--26 . 735 E
          \                   , ■     '                    ■
             .1 - DRAFT ANNFX CONCERNING CUSTOMS TRANSIT
 INTRODUCTION                     •               .                       V ■
         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 -.
 tionsj 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 . T
        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 them apply standard procedures for the treatment
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 :                       ' -
( o ) the term " Customs transit " means the Customs procedure under
      which goods are transported * under Custom?; control from one
      Customs of rice to another in the same Customs territory *
                                                                       1/1 .
                                    I
 ---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 ;
    ( 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 ;                         ... ^
   ( f ) the term " office of destination " means any Customs office at
           which a Customs transit operation is terminated ;
                  ι
   ( g ) the term " Goods declaration " means a statement made in the form
           prescribed by the Customs by which the persons interested indicatej
           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 " decleirant " means the person who signs a Goods declara­
           tion or .in whose name it is signed ;            -
( ij ) the term " transport-unit " means :
           (i)      containers having an internal volume of one cubic metre
                    or more ,              .
  1/2 .        •<                        .   '
                '
 ---pagebreak--- . ,                                                             ;    Annex I to
                                                    ""                Doc . 20 * 735 ~E
         ( ii )         road vehicles , including trailers and semi-trailers ,
         ( iii ) railway wagons , and
         ( iv )| lighters , barges and other vessels suitable for 'use on
                      \ inland waterways ;
  ( 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 ) 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 satisfaction
        Of the Customs , that an obligation to the Customs will be
                    ι                      ·
        fulfilled . Security is described as " general " when it ensures
        that^the obligations arising' from several operations will be
        fulfil led ;                             I          ,
 ( n ) the term " person " means both natural and legal persons , unless
        the context otherwise requires .
 PRINCIPLE                                                          .
                                                              "            , r Standard
            Customs transit shall be governed by the provisions of this
Annex .
 SC0PB                               '       •
 2.              '■       .                      ;                        - Standard
            Customs transit shall be allowed in respect of goods trans­
 ported '                                      •      '
 ( a ) from one frontier Customs office to another frontier Customs
        °ffic<n                                                                     I/3 .
 ---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
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 paymentI of import duties and taxes provided the conditions
laid down by the Customs authorities are complied with .
5.                     -                        -■            Standard
         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
           ι »                   · ι
that he has been guiltv of ' a serious offence against Customs laws
             ,                         ' ♦
and régulations .
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 .
/.                                                           Standard
        At the request of the person concerned , and for reasons deemed
valid by the Customs authorities , the latter shall perform the
1/4 .
 ---pagebreak---                                                           Annex I to
                                                         -Doc– 20.735 E
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 goods for which rapid transport is essential >
which are under Customs transit .                             , '
FORMALITIES AT THE OFFICE OF DEPARTURE ■
9.                                                                  Standard
        National legislation shal 1 specif y. the conditions under which
goods in4y be plated under Customs transit .
         η                        . 1
( a ) Goods declaration for Customs transit
10 .                                                        '       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 .
11 .     -                      .                 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 an^ address of the consignor ;
- name and address of the consignee ;                     •
- description of the means of transport ;
- plsce ^ of loading , departure , frontier crossing and destination ;
- transport-uni t ( type , identification No .);
- marks , numbers , number and kind of packages ;
          ■:                                                            1/5 . '
                                                                         .
 ---pagebreak---  Annex X to                                               .
  Doc . 20 . 735 E
 - description of goods ;
     'gross weight per consignment ;                    •        •
                                               *              1
 - 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 .         .
              7                                       ■
 ( b ) Security
13 .                                                            . Standard
          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-left 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 .        •   -                     i                           Standard
         When' security is required to ensure that the obligations
arising from several Customs transit operations wil-l be fulfilled ,
the Customs authorities shall accept a general security .
J.7 .             .                               Recommended Practice
         The amount of any security "should be set as low as possible
having rega.rd to. the import duties and taxes potentially chargeable
 ---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 .       .
                                      •s
  ( 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
 shoul d limit the extent of the r examination to that deemed
 necessary for the safeguarding of tihe Revenue .
 21 .                                                              St andard
          The Customs authorities at the office of departure shall
take all necessary action to enable the office of destination to
identify the consignment and to detect any unauthorized interference
            i:                             •                  ■ •
22 .               .                              . •    .         Standard
          Identification of the consignment shall be assured by means
Ox 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
       part ; 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 fcs are approved for the transport of goods under
 Customs seal by various international agreements such as the Customs
              j
 Convention on containers , the Customs Convention on the Internationa
 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 trar.siport-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
rpsults thereof on the Goods declaration , or by Customs escort .
24 .                                                  Recommended Practice
            M                                                       .
         Customs seals and identification marks affixed by 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 " transit 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
   shali^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         ~                             /
           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
  weatner conditions .
             n                     .                   ...
                                                                            i ■
  ■TERMINATION OF CUSTOMS TRANSIT                          .
■ 27 .             ,                                                  Standard
           National legislation shall , not , in respect of the termination
  of Custcins\ 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 mark's intact .
             u
                                                <
  OO         ''                      " *
                                                     Recornrnended Practice
           Failure 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
             Exemption from payment of the import duties and taxes normally
  chargeable shall be grantee^ 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 due to their
  nature .
 Note
             Remnants of such goods may be i <
  ( a ) cleared for home use in their existing state as if they had been
          imported in that state ; or
                                         < ■         .•
 ( 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 uhe 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 .                            -                                Sta ndard
                                   •                            ■■
                <                     l!
            The office of destination shall inform the office of departure
of the termination of the Customs transit operation , in particular
so that gny 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 .                    v           .             ■ ' ,
   EXCEPTI-ONAL CIRCUMSTAMCES EM ROUTE
   32 .               ■ •   1 '■ .                                    . Standard
                                                                 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 Occident or other event .
           ■ *      '
   SIMPLIFIED PROCEDURE FOR GOODS : CARRI ED BY RAIL
 - 33 .                                               Recommen de d Practic e
                                             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
  with thfe 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 i3 no office of departure in the defined sense .
   SIMPLIFIED PROCEDURE FOR GOODS MOVING IN THE FRONTIER ZONE
             :* • \                  !i .
   ■34 .     Ii
                                     "               ,
                                                       Recommended Practice1
          When the competent Customs office .is satisfied that goods
■ moving Sver short distances in: ' the frontier zone will be properly
   presented at the office of destination , a written Goods declara­
   tion should not be required aniil other ■ controls should be kept to
   the ninfimum .         ■        :       - „                       . ' r / 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-un.it 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 Cusfoms 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 .                                                •
35 .         p                        ^                                              . 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
                                      ]
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
                  \ -                               ■■ """ ' ' ' ' ■    I "" ■ " -      I ι·
         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 I to
                                                           Doc . 20.735 E
   38 .                                             Recommended Pract ice
          Fpr 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 .
             *           .    »                  .
  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 each Contracting Party .                                  ■         .
          Under the TIR and ATA systems the Goods declaration form
  ( the car-net ) is itself evidence of the guarantee , the latter
  covering the 1 goods described on the document . The ITI . guarantee
  system provides for general guarantees 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 .                                                    ,■
                                          '         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
 "lGen affixed by foreign Customs authorities , and refrain from
 adding their own seals and fastenings .
                                                                    Standard
         when rorcign Customs seals and fastenings have been accepted
 lr> a Customs territory they shall be afforded the same legal
 protection in that territory as national seals and fastenings .
                                                                      -«-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 c5"r multilateral agreement , reduce
 Customs formalities at offices en route to the following :
 - at offipc-s where goods are imported into the Customs 'territory
     the Customs authorities should satisfy themselves that the Goods
    declaration is in order , that 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 the transport-un.it is secure ; they should then endorse the
    Goods declaration and retain a copy , grant discharge of the
    obligations incurred under Customs transit in respect of the
    Customs territory just left , and inform the office of departure
    or the . office at which the goods entered the Customs territory ,,
    whichever is appropriate , of the discharge given .
43 .                 -•                            '               Standard
             , ι
         When    \^n office en route removes a Customs  seal or identifica
tion mark in order to examine the goods , or for some other purpose ,
                                                                           ­
it shall record details of the new Customs seals or identification           ■
marks affixed on all copies of the Goods declaration .                   v
            x
44 .        1;                        .)                           Standard
         At the office of destination the Customs authorities shall
grant discharge , of the obligations incurred under Customs transit
              \                        ;i    k
1 / 14 .    '' .          -            "
 ---pagebreak---                                                             • Annex I to
                              ^         f                     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 th^.tthe 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 inform the office of departure of the
 completion of the Customs transit operation .
             *■                       •
             v.                     .1
 46 .       •'                                         Recommended Practice
          Consideration should be given to the possibility of becoming
 a Contracting Party to :                       V'                                  /, '
 - 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 :
           c-                     •
           v._
- the Customs Convention on the ATA carnet for the Temporary
    ... n .                                 . '
   Admission of Goods ( ATA Convention ), Brussels , 6 December 1961 ;
                                     x«              :
and to any international instruments that may supersede them .
Note
           0                          •                        -
         ATA carnets can be accepted for the transit of goods under
temporary admission which have to be conveyed to 6r 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 »
                '                . ,                    ' ■ ■          -V*
 ---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. ? - DRAFT ANNEX CONCERNING TRANSHIPMENT
     INTRODUCTION                     .                         V
   ■                                                                           \
                When goods enter a Customs territory in 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 ofj and under the control of , a single Customs office .             Under
  this procedure , which is called transhipment and which is the
■subjec.t~l of this Annex , a simplified documentary and Customs
 control " system is generally used .
               The provisions of the Annex do not apply to goods carried
by post or in travellers' baggage ..                     •  '             '        _
DEFINITIONS
              For the purposes of this . Annex. :
 /     \        !                                      '                         '
 Ca ; the term " 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 ;
                t)                      i
                                                                      II / 1 .
 ---pagebreak--- 'Annex II to
  Doc .      20 . 735 E
  t     <i      »     ■                    I
   ( 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
         watery/ ays ;        •             n
( e ) 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
                   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 tern\ "person " means both natural and legal persons , unless
         the context otherwise requires .
II / 2 .
                  Λ
                  ί I
 ---pagebreak---                                                                Annex II to
                                                             . Doc . 20.735 E
  PRINCIPLE
  1.                                                                   Standard
           Transhipment shall be governed by the provisions of this
  Annex .                                                                              -
  SC0PE                              ■ '           .     .
  2.                                                                   Standard
           All goods shall be admitted to transhipment other than
                                                                   »
  those subject to restrictions or prohibitions imposed on grounds
  of public    ι
                 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 .
  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 .
                                           • ♦         »         .   .
                                                                                   I
  ADMISSION TO TRANSHIPMENT
  ( a ) Déclaration                            .         j
  D*          1             •                                          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 ysed for the purposes of both
 declaration for transhipment and re-exportation of the goods T
 ( b ) Examination and identification
 7.                         •                     Recommended Pract.ice -
           Goods declared for transhipment should not be examined by
 the - Customs authorities except where there are special circumstance
in . which ''examination is deemed to be indispensable .      r
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 .
( c.) , Time lim rit
9.                                                            Standard
         . Whence 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
                                                            i
           At the request of the person concerned , and for reasons the
Customs authorities deem valid , the latter should extend any period
initially fixed .
    »                         *                 . Recommended Practice
           Paylnent of any import duties and taxes chargeable should not
be required as a matter of course when goods being transhipped are
not re–exported within any period laid down and the Customs
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 .
IÏ /M .
 ---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 -.
                 I                       (
exportation .
                   »
                   I                                               •
( d ) Customs escort
12 .                           ,                                         Standard
        When transhipment will be facilitated theireby the Customs
authorities shall require the goods to be transported under
Customs escort .
( e j Seqprity
         κ
13 .                                               Recommended Practice
        The 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
            .!                                        11 ■        i- .   .    i i  i
             \                         <
        Where security is required , the choice between the
various acceptable forms of security should be left to the
declarant .
     .   1           '                                                 . Standard
        Persons who regularly tranship goods shall be authorized
to provide general security .
TERMINATION C? TRANSHIPMENT                         '           •                    '
•L G *    !                                                                Standard
        Goods
          Γ'·
                     placed under transhipment which are 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 satisf action of
tho Customs authorities .                                            .            T T /^
 ---pagebreak--- T     Aîmex     -I-.L LU                                  -
       Doc .   20.735 E
      Noto
                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 ; 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 ..
          •                                                   '   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 .
   ■*- 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 dischcirged as soon
  as possible .             ■
                         t                                             •
  Note                                  •
              This may be done by forwarding,' for example % a copy of the .
  Goods declaration or some other form of advice .
  INFORMATION CONCERNING TRANSHIPMENT
  j-9 .                                                           Standard
              The Customs authorities shall ensure that all relevant
  information concerning transhipment is readily available to any
  person interested .                 *
  II / S .