CELEX: 51987PC0176
Language: en
Date: 1987-04-28
Title: Proposal for a COUNCIL DECISION accepting, on behalf of the Community, Annex B2 to the International Convention on the simplification and harmonization of customs procedure (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 176
Vol. 1987/0100
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Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 concernant
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                               COM(87 > 176 final
                                               Brussels , 28 April 1987
                                   Proposai for a
                                  COUNCIL DECISION
            accepting , on behalf of the Community , Annex B2 to the
              International Convention on the simplification and
                       harmonization of customs procedure
                          ( presented by the Commission )
  C0MC87 ) 176 final
 ---pagebreak---                                      г
                             EXPLANATORY MEMORANDUM
1 . The International Convention on the simplificaiton and harmonization
     of customs procedures ( Kyoto Convention ), which was drawn up by the
     Customs Co-operation Council ( CCC ) and to which the Community is a
     contracting party ( 1 ), provides for the preparation of a number
     of annexes , each one of which is regarded as a convention and can be
     accepted separately .
2 . Because the aim is to facilitate international trade, the various
     annexes - each of which deals with a specific sector of customs
      legislation - directly concern the operation of the customs union
     and in a wider perspective , the implementation of the Community 's
     commercial policy .
3 . Annex 82 concerning relief from import duties and taxes in respect of goods declared for home
usewas adopted by the CCC in June , 1973 . The Community , as a contracting
     party to the Kyoto Convention, has to take a decision on this Annex .
4 . The Annex has been examined in detail by the Commission services
     and representatives of the Member States . It is clear from this ■
     examination that there are only a few points of difference between
     the Community provisions and the standards and recommended practices
     contained in the Annex .
5 . Consequently , Annex 32 can be accepted , subject to certain reservations .
     The reservations to be entered by the Community are set out in Annex II
     to the draft Council Decision .
6 . Conclusion
     The Commission proposes that the Council accept on behalf of the Community
     Annex B2 to the International Convention on the simplification and
     harmonization of customs procedures , with the reservations set out
     in Annex II to the draft Decision .
( 1 ) Council Decision of 18 March 1975 ( OJ L 100, 21.4.1975 , p. 1 )
 ---pagebreak---                                         i
                            Council Decision accepting
                            on behalf of the Community
                                     Annex B2
                     to the International Convention on the
            simplification and harmonization of customs procedures
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Article 113 thereof ,
Having regard to the proposal from the Commission ,
Whereas by Council Decision 75 / 199 / EEC ( 1 ) the Community concluded the
International Convention on the simplification and harmonization of
customs procedures ;
Whereas , the acceptance of annexes to the International Convention on the
simplification and harmonization of customs procedures effectively
contributes to facilitation and development of international trade ;
Whereas Annex B2 concerning relief from import duties and taxes in respect
of goods declared for home use may be accepted by the Community ;
Whereas acceptance should , however, be accompanied by certain reservations
to take account of the specific requirements of the Customs Union and
the stage currently reached in the harmonization of customs legislation ;
HAS DECIDED AS FOLLOWS :
                                     Article 1
Annex B2 to the International Convention on the simplification and
harmonization of customs procedures , concerning relief from import duties
and taxes in respect of goods declared for home use , is hereby accepted on
behalf of the Community , subject to a reservation of a general nature and
reservations with regard to standards 3 , 21 , 28 and 34 and recommended
practices 10,^18, 19, 20, 23, 27, 29, 32, 33 and 35 .
( 1 ) 0J L 100 , 21.4.1975 , p. 1
 ---pagebreak--- The text to the Annex , together with the reservations , is attached to
this Decision .
                                  Article 2
The President of the Council shall designate the person empowered to
notify the Secretary-General of the Customs Co-operation Council of
the acceptance by the Community , subject to the reservations referred
to in Article II, of the Annex concerning relief from import duties
and taxes in respect of goods declared for home use .
Done at Brussels                              For the Council
                                              The President
 ---pagebreak---                                ANNEX I
                    Annex B.2
concerning relief from import duties and taxes
   in respect of goods declared for home use
 ---pagebreak---                                         c7
                                 Introduct i on
  Most countries experience the need to relieve from import duties and
 taxes certain goods cleared for home use , irrespective of their normal
 tariff classification or normd. liability , provided that they are imported
 in specified circumstances and for specified purposes . This relief may
be provided for in the Customs tariff or may be set out in separate
 legislation or regulations .
Relief may be granted on philanthropic or humanitarian grounds , or may
be based on considerations of equity . It may be intended to encourage
the development of education , science and culture , or to foster harmonious
 international relations , or be introduced simply for administrative
concenience , to avoid expenditure that would be out of proportion to the
amounts collected . Occasionally , economic considerations may also have
to be taken into account when granting relief .
The relief referred to here is outright insasmuch as the goods are taken
into home use and are not placed under a Customs procedure affording
only conditional relief from import duties and taxes .
However , though the relief is outright , there are usually certain
conditions to be met and the facility may , for a time at least , be
subject to constraints : use for approved purposes , prohibition on sale ,
etc .
The relief may apply to both import duties and import taxes or , in
certain cases , to Customs duties only .
This Annex does not contain an exhaustive list of the various reliefs
granted by all countries . It does not cover , inter alia , goods reimported
in the same state , goods consumed on board ships , aircraft and international
trains or goods contained in travellers' baggage . Nor does it cover tariff
preferences , whether granted unilaterally or under bilateral or
multilateral agreements .
 ---pagebreak---                                     Definitions
For the purposes of this Annex :
( a ) the term " relief from import duties and taxes " means the
      clearance of goods for home use free of import duties and
      taxes , irrespective of their normal tariff classification or
      normal liability , provided that they are imported in specified
      circumstances and for specified     purposes ;
( b ) the term " clearance for home use " means the Customs procedure
      which provides that imported goods may remain permanently
      in the Customs territory . This procedure implies the payment
      of any import duties and taxes chargeable and the accomplishment
      of all the necessary Customs formalities ;
( c ) the term " import duties and taxes " means Customs duties and all
      other duties , taxes , fees or other charges which are collected
      on or in connexion with the importation of goods but not
      including fees and    charges which are limited in amount to the
      approximate cost fo services rendered ;
( d ) the term " Customs duties " means the duties laid down in the
      Customs tariff , to which goods are liable on entering the
      Customs territory ;
( e ) the term " security " means that which ensures to the satisfaction
      of the Customs that an obligation to the Customs will be
      fulfil led ;
( f ) the term "person " means both natural and legal persons , unless
      the context otherwise requires .
 ---pagebreak---                                    -3 -
                                 Principies
1.                                                   Standard
Relief from import duties and taxes in respect of goods declared
for home use shall be governed by the provisions of this Annex .
2.                                                   Standard
National legislation shall specify the circumstances and enumerate
the cases in which relief from import duties and taxes is granted
and shall lay down the requirements which must be met to qualify
for such relief .
3.                                                   Standard
Relief from import duties and taxes shall be authorized not only
for goods imported directly from abroad but also for goods which
are under another Customs procedure .
4.                                                   Recommended Practice
Except where an international instrument provides for reciprocity ,
relief from import duties and taxes should be granted without regard
to the country of origin of the goods or the country whence they
arrived .
                                Formalities
 (a ) Prior authority
5.                                                    Standard
National legislation shall specify the cases in which prior authority
is required for relief from import duties and taxes and shall designate
the authorities empowered to grant such authority .
6.                                                    Recommended Practice
The cases in which prior authority is required for relief from import
duties and taxes should be as few as possible .
 ---pagebreak---                                     -1-
Cb ) Déclaration
7.                                                     Standard
National legislation shall specify the conditions under which goods
qualifying for relief from import duties and taxes shall be produced
at the competent Customs office and a Goods declaration shall be
lodged .
8.                                                     Recommended Practice
When a Goods declaration is required , the form used should be that
normally used for the Goods declaration for home use .
( c ) Security
9.                                                     Standard
The form in which security , if any , is to be provided for the purposes
of relief from import duties and taxes shall be laid down in national
legislation or determined by the Customs authorities in accordance with
national legislation .
10 .                                                   Recommended Practice
Where security is required to ensure compliance with any conditions laid
down in respect of relief from import duties and taxes , the Customs
authorities should be satisfied with a written undertaking alone .
11 .                                                   Recommended Practice
Where , in special cases , security is required in the form of a deposit
or a surety must be provided , the amount should be as small as possible
and should not exceed the amount of the import duties and taxes that
would have been involved if no relief had been granted .
12 .                                                   Standard
Where security has been furnished , it shall be discharged as soon as
possible after the Customs are satisfied that the conditions under which
relief from import duties and taxes has been granted have been duly
fulfilled during any period laid down .
 ---pagebreak---                                         Scope
  Cases covered by international instruments
 13
                                                          Recommended Practice
 Relief from import duties and taxes or from Customs duties only, as
 appropriate, should be granted for goods specified in the following
 international instruments and under the conditions laid down therein :
 (a ) goods referred to in the Annexes to the Unesco Agreement on the
       importation of educational , scientific and cultural materials (New
       York , 22 November 1950 ) and to the Protocol thereto ( Nairobi , 26
      November 1976) as well as in the Unesco Agreement for facilitating
      the internaitonal circulation of visual and auditory materials of
      an educational , scientific and cultural character ( Beirut , 1948);
 (b ) equipment or material referred to in Recommended Practices 4.39 and
      4.41 of Annex 9 ( 7th Edition ) to the Convention on International
      Civil Aviation ( Chicago , 7 December 1944 );
( c ) commercial samples of negligible value and advertising material
      referred to in the international Convention to facilitate the
      importation of commercial samples and advertising material ( Geneva ,
      7 November 1952 );
(d ) tourist publicity documents and material referred to in the Additional
      Protocol to the Convention concerning Customs facilities for touring ,
      relating to the importation of tourist publicity documents and
      material ( New York , 4 June 1954 );
( e ) products referred to in Articles 6 and 7 of the Customs Convention
      concerning facilities for the importation of goods for display or use
      at exhibitions , fairs , meetings or similar events ( Brussels , 8 June
      1961 ); and
( f ) goods imported under diplomatic or consular privileges as referred to
      in the Vienna Conventions on Diplomatic Relations ( 18 April 1961 )
      and Consular Relations ( 24 April 1963 ).
Contracting Parties are invited to consider the possibility of acceding to
the above international instruments .
 ---pagebreak--- Samples of no commercial value
14 .                                                       Standard
Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of samples of no commercial
value ( samples of negligible value within the meaning of the international
Convention to facilitate the importation of commercial samples and
advertising material ; Geneva , 7 November 1952 ).
15 .                                                       Recommended Practice
The following should be regarded as samples of no commercial value :
( a ) raw materials and products of such dimensions that they are useless
      except for purposes of demonstration ;
( b ) articles of non-precious materials affixed to cards or put up as
      samples in the manner usual in the trade , provided that there is
      not more than one of each size or kind ;
( c ) raw materials and products , and articles of such materials or products ,
      rendered useless , except for purposes of demonstration , by slashing ,
      perforation , indelible marking or by any other effective method ;
( d ) products which cannot be put up as samples of no commercial value in
      accordance with paragraphs ( a ) to ( c ) above and which consist of :
      ( 1 ) non-consumable goods of an individual value not exceeding US$ 5 ,
            and provided there is not more than one sample of each kind or
            qua li ty ;
      ( 2 ) consumable goods of an individual value not exceeding US$ 5 , even
            if they consist wholly or partly of samples of the same kind or
            quality , provided the quantity and the manner in which they
            are put up preclude their being used otherwise than as samples .
 ---pagebreak---                                          - 12 -
 Human therapeutic substances , blood-grouping and tissue-typing reagents
 16 .                                                       Recommended Practice
 Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of the following substances ,
where they are consigned to institutions or laboratories approved by
the competent authorities :
 (a ) therapeutic substances of human origin ; human blood and its derivatives
       (whole blood , dried plasma , albumin , gamma-globulin, fibrinogen );
       bodi ly organs ;
(b ) blood-grouping reagents of human , animal , plant or other origin;
       and
( c ) tissue-typing reagents of human, animal , plant or other origin .
Removable articles imported on transfer or résidence
17 .                                                        Standard
Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of removable articles belonging
to a natural person or to members of his household imported on transfer
of their residence to the country of importation .
18 .                                                        Recommended Practice
For the purposes of Standard 17 the expression "removable articles " should
be taken to include , in particular :
(a ) furniture and furnishings ;
(b ) household appliances and audio-visual equipment ;
( c ) personal effects ;
 (d ) means of transport for private use e.g. : motor vehicles and trailers
       therefor , cycles , motoi–cycles , caravans , pleasure boats and light
       ai rcraft ;
 ( e ) household provisions normally kept in stock ;
 ---pagebreak---                                       -«3 -
( f ) collector 's pieces ;
( g ) household pets and saddle horses ; and
( h ) equipment necessary for the calling , trade or profession of the
      persons transferring their residence , other than industrial ,
      commercial or agricultural plant or equipment .
Note
In some countries , relief from Customs duties and from economic prohibitions
or restrictions is granted in respect of industrial , commercial or
agricultural plant or equipment imported by natural persons in connexion
with the transfer of their undertaking to the country of importation .
19 .                                                     Recommended Practice
The relief provided for in Standard 17 should not be made subject to
conditions more restrictive than the following :
( a ) that the articles are appropriate , in kind , number and value , to the
      circumstances of the case :
( b ) that in the case of persons returning to the country of importation ,
      there has been an appropriate period of residence abroad . This period
      should not be fixed at more than one year ;
( c ) that except for household provisions , the removable articles have been
      owned or possessed , and used , abroad by the importer or the members of
      his household for a reasonable period . This period should not be fixed
      at more than six months except in the case of articles liable to large
      amounts of import duties and taxes , for which it should not exceed one
      year ;
( d ) that except for household provisions , the removable articles granted
      relief will continue to be owned or possessed , and used , by the importer
      or the members of his household for a reasonable period after importation .
      This period should not be fixed at more than six months except in the
      case of articles liable to large amounts of import duties and taxes .
      for which it should not exceed one year ;
 ---pagebreak---                                         - 14 -
 (e ) that the removable articles be imported within an appropriate
      period starting from the date on which the importer establishes
      residence in the country of importation . This period should not be
      less than six months ;
( f ) that any alcoholic beverages and tobacco goods do not exceed the
      quantities laid down in national legislation ;
(g ) that the importer submits a list ( inventory ) of all the articles being
      imported .
Furniture and household articles for furnishing secondary residences
20 .                                                       Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted In respect of furniture and household
articles imported for the purpose of furnishing a secondary residence
by a person whose normal residence is in another country , under the
conditions laid down by national legislation .
Note
Relief is normally made subject to the following conditions :
( a ) the furniture and household articles must :
      ( 1 ) have been used before by the person concerned for a reasonable
            period ;
      (2 ) be imported to furnish the secondary residence and be for the
            personal use of a private person and the members of his family
            living with him during their stay in the secondary residence ;
      ( 3 ) be appropriate , in kind and quantity , to the normal furnishing of
            the secondary residence in question ;
      ( 4 ) be retained in the possession of the person concerned for a
            reasonable period ;
(b ) relief may be granted on one occasion only for one and the same
      secondary residence ; and
( c ) the secondary residence must be owned by the person concerned or have
      been rented by him for a reasonable period .
 ---pagebreak---  Trousseaux and wedding presents
21 .                                                      Standard
 Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of trousseaux and wedding presents
for a person resident abroad who transfers residence to the country of
importation on , or with a view to , marriage to a person already residing
in that country .
22 .                                                      Standard
Trousseaux and wedding presents shall be taken to include ;
 ( a ) household linen and clothing , whether or not new , for the personal
       use of the person concerned or for use in his household ;
 Cb ) any articles customarily given on the occasion of a wedding .
23 .                                                      Recommended Practice
The relief provided for in Standard 21 should not be made subject to
conditions more restrictive than the following :
 ( a ) that the person concerned has lived abroad for an appropriate period .
       This period should not be fixed at more than one year ;
 Cb ) that the goods be imported no earlier than three months before the
       scheduled date of the wedding and no later than six months after
       the wedding ;
( c ) that the person granted the relief will continue to own or possess the
       goods imported as trousseaux and wedding presents for a reasonable
       period after importation . As a rule , this period should not be fixed
       at more than one year ;
(d ) that the goods are intended for the personal use of the couple ;
( e ) that any alcoholic beverages and tobacco goods do not exceed the
       quantities laid down in national legislation ;
f ) that a list ( inventory ) of all the goods being imported be submitted ,
      together with any supporting documents required by the Customs authorities .
 ---pagebreak---                                       - 16 -
Personal effects and educational articles for persons attending
educational establishments
24 .                                                     Standard
Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of the personal effects and
educational articles used by persons normally resident abroad who are
duly enrolled as full-time pupils or students in an educational
establishment in the country of importation .
25 .                                                     Recommended Practice
The relief provided for in Standard 24 should not be made subject to
conditions more restrictive than the following :
( a ) that the goods be for the personal use of the person concerned ;
( b ) that a list ( inventory ) of the goods to be imported be submitted ,
      together with any supporting documents required by the Customs
      authorities .
Effects acquired by inheritance
26 .                                                     Standard
Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of effects inherited by a
person who, at the time of the death of the deceased , has his principal
residence in the country of importation provided that such effects were
for the personal use of the deceased .
 ---pagebreak---                                       - ч -
27 .                                                     Recommended Practice
The relief provided for in Standard 26 should not be made subject to
conditions more restrictive than the following :
( a ) that the deceased was resident abroad at the time of death ;
( b ) that the effects be imported within one year of the dat& on which the
      person concerned became entitled to dispose of them ;
( c ) that , except in the case of household provisions , the person granted
      relief retain ownership or possession of the goods inherited for a
      reasonable period after importation . As a rule , this period should
      not be fixed at more than one year ;
Cd ) that any alcoholic beverages and tobacco goods do not exceed the
      quantities laid down in national legislation ;
( e ) that a list ( inventory ) of the goods to be imported be submitted ,
      together with any supporting documentary proof required by the
      Customs authorities .
Personal gifts
28 .                                                     Standard
Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of personal gifts ( excluding
alcohol , alcoholic beverages and tobacco goods ) the aggregate value of
which , determined on the basis of the retail prices in the country of
despatch , does not exceed US$ 25 . Where several consignments are
despatched at the same time by the same sender to the same addressee ,
the aggregate value shall be taken to be the total value of all those
consignments .
Note
A gift is usually considered to be personal if it :
( a ) is sent to a private person by or on behalf of another private person
      resident abroad ;
( b ) is occasional ; and
 ---pagebreak---                                        - 18 -
 ( c ) consists only of goods for personal use by the addressee or his family ,
       and the nature and quantity of the goods imported are such that the
       consignment is obviously not of a commercial nature .
Goods sent to charitable or philanthropic organizations
29 .                                                     Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of basic necessities ( such
as foodstuffs , medicaments , clothing and blankets ) sent as gifts to an
approved organization for distribution free of charge to needy persons
by the organization or under its control .
Awards
30 .                                                     Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of :
( a ) decorations presented by foreign governments to persons resident
       in the country of importation ;
( b ) objets d'art , trophies , medals and similar articles presented abroad
       either as prizes in a competition or as a reward for acts of courage
       or self-sacrifice , to persons resident in the country of importation ,
       or such articles donated by authorities or non- profit -making
       organizations abroad with a view to presentation for the same purposes
       in the country of importation to persons resident in that country ,
       subject to the production of any supporting documents required by
       the Customs authorities .
 ---pagebreak---                                       - 11-
Materials for the construction , upkeep or ornamentation of military
cemeteries ; coffins , funerary urns and ornamental funerary articles
31 .                                                      Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of :
( a ) goods , imported by organizations approved by the competent
       authorities of the country of importation and appropriate for
       the construction , upkeep or ornamentation of military cemeteries ;
( b ) coffins containing the bodies , and urns containing the ashes , of
       deceased persons , and the flowers , wreaths and other ornamental
       objects accompanying them ;
 ( c ) flowers , wreaths and other ornamental objects brought by persons
       attending a funeral or mourners coming to decorate graves in the
       country of importation .
Documents and miscellaneous articles of no commercial value
32 .                                                      Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of consignments containing
the following items when they are clearly , by their quantity or nature ,
of no commercial value :
( a ) publications of foreign governments and publications of official
       international organizations ;
( b ) printed forms issued by foreign governments ;
( c ) voting papers for foreign nationals ;
( d ) documents sent free of charge to the public services of the country
       of importation ;
( e ) objects to be submitted as evidence or for similar purposes to the
       courts or other official agencies of the country of importation ;
 ---pagebreak---                                         - 29 -
  ( f ) printed circulars concerning signatures addressed to public services
        or banks in the country of importation ;
  (g ) securities in foreign currencies , cheque books and travellers' cheques
        of banks established abroad ;
  (h ) reports , statements and notes drawn up by companies established abroad ;
( ij ) recorded media such as punched cards , sound recordings , magnetic tapes ,
        microfiches , microfilms and magnetic discs , for the international
        exchange of information ;
  ( k ) publications of chambers of commerce of the country of importation
        abroad ;.
  ( l ) plans , technical drawings , traced designs , specifications and other
        documents imported solely with a view to placing orders abroad or to
        participating in competitions or calls for tenders in the country of
        importation ;
  (m ) documents relating to trade marks , patterns or designs and patent
        applications submitted to the agencies in the country of importation
        which deal with the protection of copyrights or the protection of
        industrial or commercial property ;
  (n ) printed forms and tickets , sent by transport and travel undertakings
        located abroad to their offices and agencies in the country of
        importation ;
  (o ) printed forms and tickets , bills of lading , waybills and other
        commercial documents which have been processed ;
  (p ) press photographs and stereotype mats for press photographs sent to
        press agencies or to publishers of newspapers or periodicals .
 ---pagebreak--- Religious objects
33 .                                                     Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of objects used for religious
worship , subject to compliance with the conditions laid down in national
legislation .
Products imported for testing
34 .                                                     Standard
Relief from import duties and taxes and from economic prohibitions or
restrictions shall be granted in respect of products imported for testing ,
provided that the quantities imported do not exceed those strictly
necessary for testing and that :
( a ) they are products that will be completely used up during testing ;
( b ) if not so used up , they will be re-exported , destroyed or rendered
      commercially valueless under official control , without expense to
      the Revenue .
Products and materials for the protection of goods during transport
35 .                                                     Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of packing materials ( straw ,
paper , fibre glass , wood shavings , etc .) and various products such as
rope , paper and paperboard which have been used to stow and protect goods
during transport .
Fodder and other feed for animals in the course of being transported
36 .                                                     Recommended Practice
Relief from import duties and taxes and from economic prohibitions or
restrictions should be granted in respect of fodder and other feed
accompanying imported animals and intended for use during transport .
 ---pagebreak---                                                     ''SU­
                                    - 22 -
                        Information concerning relief
37 .                                                      Standard
The Customs authorities shall ensure that all relevant information
concerning relief from import duties and taxes is readily available to
any person interested .
 ---pagebreak---                                                        ANNEX II
          Commentaries and reservations to be entered by the Community
         in respect of Annex B2 to the International Convention on the
             simplification and harmonization of customs procedures
1 . " General Reservation ( general remark )
      Community legislation generally covers the provisions of this annex .
      However , the Member States shall , if appropriate , enter their own
      reservations to the extent that Community legislation leaves them
     the possibility to maintain , in certain cases , their national
     provisions ."
2 . Standard 3
      " Community law provides the possibility of excluding from relief those
     goods declared for free circulation after being placed under another
      customs procedure . This exclusion has only been applied in respect
     of the entry for free circulation of consignments of negligible value .
3 . Recommended Practice 10
      In certain cases , relief may be granted if the person concerned
     undertakes to respect certain conditions ( for example , to actually
      instal himself in the Community or to furnish a supporting document
      for his relief request ). This undertaking is accompanied by a security
      the form and amount of which shall be determined by the competent
     authorities .
4 . Recommended Practice 16
      " The importation of the substances concerned as a commercial operation
        is excluded from relief ."
5 . Recommended Practice 18
    Community legislation excludes from relief the following items :
    ( a ) alcoholic products ;
    ( b ) tobacco or tobacco products ;
    ( c ) commercial means of transport ;
    ( d ) articles for use in the exercise of a trade or profession ,
           other than portable instruments of the applied or liberal arts .
 ---pagebreak---                                  - 2γ-                      ΑΝΝΕΧ II
  6 . Recommended Practice 19
      " The period for which the beneficiary must keep the property or
        possession of the articles in question is set at 12 months ."
 7 . Recommended Practice 20
      Community legislation does not provide for exemption from value-added
      tax on goods imported for furnishing a secondary residence imported
      from countries outside the European Community .
  8 . Standard 21
      The exemption from value-added tax (*) applies to presents of a unit
      value of not more than 200 Ecu .
      Member States may , however , grant exemption for more than 200 Ecu ,
      provided that the value of each exempt present does not exceed 1000 Ecu .
      The relief from import duties applies to presents when the value of
      each present does not exceed 1000 Ecu .
      ( see also reservation to R.P. 23 )
      (*) Greece does not presently apply value added tax .
             In Portugal , V.A.T. shall not be governed by Community rules until
             1 / 1 / 1989 .
 9 . Recommended Practice 23
      Community legislation provides no relief for alcoholic products ,
      tobacco or tobacco products .
      Save in exceptional circumstances , relief shall be granted only in respect
      of goods entered for free circulation :
      - not earlier than two months before the date fixed for the wedding ( in
          this case the relief shall be subject to the lodging of appropriate
           security , the form and amount of which shall be determined by the
           competent authorities ), and
      - not later than four months after the date of the wedding .
10 . Recommended Practice 27
      Community legislation excludes from relief the following items :
      ( a ) alcoholic products ;
       ( b ) tobacco and tobacco products ;
       ( c ) commercial means of transport ;
 ---pagebreak---                                  - 2>
      ( d ) Articles for use in the exercise of a trade or profession / other
            than portable instruments of the applied or liberal arts , which
            were required for the exercise of the trade or profession of
            the deceased ;
      ( e ) stocks of raw materials and finished or semi-finished products ;
      ( f ) livestock and stocks of agricultural products exceeding the
            quantities appropriate to normal family requirements .
11 . Standard 28
      Community legislation provides relief for goods the total value of
      which does not exceed 45 Ecu , forming small consignments of a non¬
      commercial nature sent without payment by a private person to another
      private person living in the customs territory of the Community .
      Besides quantitative restrictions applicable to tobacco , alcohol and
      alcoholic beverages , Community legislation provides for the following
      maximum tax allowances for imports of coffee and tea :
      ( a ) coffee 500 grammes
            or coffee extracts and essences  200 grammes
      ( b ) tea    100 grammes
            or tea extracts and essences       40 grammes .
 12 . Recommended Practice 29
      The goods referred to in the Recommended Practice are admitted free of
      import duties in so far as this does not give rise to abuses or major
      distortions of competition .
      Community legislation provides that the following goods are excluded
      from relief for duty and taxes at importation :
      ( a ) alcoholic products ;
      ( b ) tobacco or tobacco products ;
      ( c ) coffee and tea ;
      ( d ) motor vehicles other than ambulances .
 ---pagebreak---  13 . Recommended Practice 32
       For the operations covered by points ( a ) and ( b ), Community legislation
       provides that the relief applies to documents addressed or distributed
       free of charge .
       Community legiiation does not provide for the operations envisaged
       under points ( g ) and ( k ) of this Recommended Practice .
       The importations covered by point ( ij ) are permitted under Community
       legislation in so far as duty-free admission does not give rise to
       abuses or to major distortions of competition and that these goods
       are used for the transmission of information sent free of charge to
       the addressee .
14 . Recommended Practice 33
       Community legislation does not provide for the relief covered by this
       Recommended Practice .
 15 . Standard 34
       Goods covered by this Standard are entitled to relief only if the
       examination , analysis or tests concerned do not in themselves
        constitute sales promotion operations .
  16 . Recommended Practice 35
        Community legislation provides for the relief envisaged in this
        Recommended Practice in so far as the materials in question are not
        normally reusable and on condition that their value is included in the
        imposable base of the goods transported .
 ---pagebreak---                    Fiche d' impact de certains actes législatifs
                               sur les PME et l' emploi
Objet : Projet de proposition d' une décision du Conseil portant
            acceptation , au nom de la Communauté , de l' annexe B2 à la
            Convention internationale pour la simplification et
            l' harmonisation des régimes douaniers
1 . OBLIGATIONS ADMINISTRATIVES DECOULANT DE L' APPLICATION DE LA
     LEGISLATION POUR LES ENTREPRISES :
     Néant
2 . AVANTAGES POUR L' ENTREPRISE :
     Cette proposition concerne l' adoption , par la Communauté , d' une
     annexe a la Convention internationale pour la simplification et
     l' harmonisation des régimes douaniers . La proposition en tant que
     telle ne touche pas la compétitivité ni l' emploi mais fait partie
     d' un ensemble de mesures visant l' introduction de régimes simplifiés
     qui pourraient faciliter les opérations d' exportation et
     d' importation tant par les PME que par les autres entreprises .
 3 . INCONVENIENTS POUR L' ENTREPRISE :
     Néant
4 . EFFETS SUR L' EMPLOI :
     Le cas échéant avantage d' activité ( export ) dans l' usine concernée
     Néant
5 . Y A - T - IL EU CONCERTATION PREALABLE AVEC LES PARTENAIRES SOCIAUX ?
     Non
6 . Y'A- T - IL UNE APPROCHE ALTERNATIVE MOINS CONTRAIGNANTE ?
     Non