Publication: Magyar Közlöny
Issue: MK-2006-25 (Year: 2006, Number: 25)
Era: 2004-2010
Section: 
Paragraph Index: 63

3. In the event of any dif fe ren ce ap pe a ring bet we en a Cont rac ting Party and the de po si ta ry as to the per for man ce of the lat ter’s func ti ons, the de po si ta ry or that Cont rac ting Party shall bring the qu es ti on to the at ten ti on of the ot her Cont rac ting Par ti es and the sig na to ri es or, as the case may be, the Ma na ge ment Com mit tee or the Co un cil. Registration and authentic texts Article 20 In ac cor dan ce with Ar tic le 102 of the Char ter of the Uni ted Na ti ons, this Con ven ti on shall be re gis te red with the Sec re ta ri at of the Uni ted Na ti ons at the re qu est of the Sec re ta ry-Ge ne ral of the Co un cil. In wit ness whe re of the un der sig ned, be ing duly aut ho ri sed the re to, have sig ned this Con ven ti on. Done at Ky o to, this eigh te enth day of May ni ne te en hund red and se venty-three in the Eng lish and French lan gu a ges, both texts be ing equ ally aut hen tic, in a sing le ori gi nal which shall be de po si ted with the Sec re ta ry-Ge ne ral of the Co un cil who shall trans mit cer ti fi ed co pi es to all the en ti ti es re fer red to in pa rag raph 1 of Ar tic le 8 of this Con ven ti on. Appendix II General Annex Chap ter 1: Ge ne ral prin cip les Chap ter 2: De fi ni ti ons Chap ter 3: Cle a ran ce and ot her cus toms for ma li ti es Chap ter 4: Du ti es and ta xes A. As sess ment, col lec ti on and pa y ment of du ti es and ta xes B. De fer red pa y ment of du ti es and ta xes C. Re pa y ment of du ti es and ta xes Chap ter 5: Se cu rity Chap ter 6: Cus toms cont rol Chap ter 7: App li ca ti on of in for mat ion tech no logy Chap ter 8: Re la ti ons hip bet we en the cus toms and third par ti es Chap ter 9: In for mat ion, de ci si ons and ru lings supp li ed by the cus toms 2006/25. szám A. In for mat ion of ge ne ral app li ca ti on B. In for mat ion of a spe ci fic na tu re C. De ci si ons and ru lings Chap ter 10: Ap pe als in cus toms matt ers A. Right of ap pe al B. Form and gro unds of ap pe al C. Con si de ra ti on of ap pe al Chapter 1 GENERAL PRINCIPLES 1.1. Stan dard The de fi ni ti ons, stan dards and tran si ti o nal stan dards in this An nex shall apply to cus toms pro ce du res and prac ti ces spe ci fi ed in this An nex and, in so far as app li cab le, to pro ce du res and prac ti ces in the spe ci fic an ne xes. 1.2. Stan dard The con di ti ons to be ful fil led and cus toms for ma li ti es to be ac comp lis hed for pro ce du res and prac ti ces in this An nex and in the spe ci fic an ne xes shall be spe ci fi ed in na ti o nal le gis la ti on and shall be as simp le as pos sib le. 1.3. Stan dard The cus toms shall ins ti tu te and ma in ta in for mal con sul ta ti ve re la ti ons hips with the tra de to inc re a se co o pe ra ti on and fa ci li ta te par ti ci pa ti on in es tab lis hing the most ef fec ti ve met hods of wor king com men su ra te with na ti o nal pro vi si ons and in ter na ti o nal ag re e ments. Chapter 2 DEFINITIONS For the pur po ses of the an ne xes to this Con ven ti on: E1./F23. „Ap pe al” me ans the act by which a per son who is di rectly af fec ted by a de ci si on or omis si on of the cus toms and who con si ders him self to be agg ri e ved the re by se eks red ress be fo re a com pe tent aut ho rity; E2./F19. „As sess ment of du ti es and ta xes” me ans the de ter mi na ti on of the amo unt of du ti es and ta xes pa y ab le; E3./F4. „Au dit-ba sed cont rol” me ans me a su res by which the cus toms sa tis fy them sel ves as to the ac cu ra cy and aut hen ti city of dec la ra ti ons thro ugh the exa mi na ti on of the re le vant bo oks, re cords, bu si ness sys tems and com mer ci al data held by per sons con cer ned; E4./F15. „Chec king the go ods dec la ra ti on” me ans the ac ti on ta ken by the cus toms to sa tis fy them sel ves that the go ods dec la ra ti on is cor rectly made out and that the sup por ting do cu ments re qu i red ful fil the presc ri bed con di ti ons; E5./F9. „Cle a ran ce” me ans the ac comp lish ment of the cus toms for ma li ti es ne ces sa ry to al low go ods to en ter home use, to be ex por ted or to be pla ced un der anot her cus toms pro ce du re; E6./F10. „Cus toms” me ans the Go vern ment Ser vi ce which is res pon sib le for the ad mi nist ra ti on of cus toms law and the col lec ti on of du ti es and ta xes and which also has the res pon si bi lity for the app li ca ti on of ot her laws and re gu lat ions re lat ing to the im por ta ti on, ex por tat ion, mo ve ment or sto ra ge of go ods; E7./F3. „Cus toms cont rol” me ans me a su res app li ed by the cus toms to en su re comp li an ce with cus toms law; E8./F11. „Cus toms du ti es” me ans the du ti es laid down in the cus toms ta riff to which go ods are li ab le on en te ring or le a ving the cus toms ter ri to ry; E9./F16. „Cus toms for ma li ti es” me ans all the ope rat ions which must be car ri ed out by the per sons con cer ned and by the cus toms in or der to comply with the cus toms law; E10./F18. „Cus toms law” me ans the sta tu to ry and re gu la to ry pro vi si ons re lat ing to the. im por ta ti on, ex por tat ion, mo ve ment or sto ra ge of go ods, the ad mi nist ra ti on and en for ce ment of which are spe ci fi cally char ged to the cus toms, and any re gu lat ions made by the cus toms un der the ir sta tu to ry po wers; E11./F2. „Cus toms of fi ce” me ans the cus toms ad mi nist ra ti ve unit com pe tent for the per for man ce of cus toms for ma li ti es, and the pre mi ses or ot her are as app ro ved for that pur po se by the com pe tent aut ho ri ti es; E12./F25. „Cus toms ter ri to ry” me ans the ter ri to ry in which the cus toms law of a Cont rac ting Party app li es; E13./F6. „De ci si on” me ans the in di vi du al act by which the cus toms de ci de upon a mat ter re lat ing to cus toms law; E14./F7. „Dec la rant” me ans any per son who ma kes a go ods dec la ra ti on or in who se name such a dec la ra ti on is made; E15./F5. „Due date” me ans the date when pa y ment of du ti es and ta xes is due; E16./F12. „Du ti es and ta xes” me ans im port du ti es and ta xes and/or ex port du ti es and ta xes; E17./F27. „Exa mi na ti on of go ods” me ans the phy si cal ins pec ti on of go ods by the cus toms to sa tis fy them sel ves that the na tu re, ori gin, con di ti on, qu an tity and va lue of the go ods are in ac cor dan ce with the par ti cu lars fur nis hed in the go ods dec la ra ti on; E18./F13. „Ex port du ti es and ta xes” me ans cus toms du ti es and all ot her du ti es, ta xes or char ges which are col lec ted on or in con nec ti on with the ex por tat ion of go ods, but not inc lu ding any char ges which are li mi ted in amo unt to the app ro xi ma te cost of ser vi ces rend ered or col lec ted by the cus toms on be half of anot her na ti o nal aut ho rity; 2006/25. szám E19./F8. „Go ods dec la ra ti on” me ans a sta te ment made in the man ner presc ri bed by the cus toms, by which the per sons con cer ned in di ca te the cus toms pro ce du re to be app li ed to the go ods and fur nish the par ti cu lars which the cus toms re qu i re for its app li ca ti on; E20./F14. „Im port du ti es and ta xes” me ans cus toms du ti es and all ot her du ti es, ta xes or char ges which are col lec ted on or in con nec ti on with the im por ta ti on of go ods, but not inc lu ding any char ges which are li mi ted in amo unt to the app ro xi ma te cost of ser vi ces rend ered or col lec ted by the cus toms on be half of anot her na ti o nal aut ho rity; E21./F1. „Mu tu al ad mi nist ra ti ve as sis tan ce” me ans ac ti ons of a cus toms ad mi nist ra ti on on be half of or in col la bo ra ti on with anot her cus toms ad mi nist ra ti on for the pro per app li ca ti on of cus toms law and for the pre ven ti on, in ves ti ga ti on and rep res si on of cus toms of fen ces; E22./F21. „Omis si on” me ans the fa i lu re to act or give a de ci si on re qu i red of the cus toms by cus toms law wit hin a re a so nab le time on a mat ter duly sub mit ted to them; E23./F22. „Per son” me ans both na tu ral and le gal per sons, un less the con text ot her wi se re qu i res; E24./F20. „Re le a se of go ods” me ans the ac ti on by the cus toms to per mit go ods un der go ing cle a ran ce to be pla ced at the dis po sal of the per sons con cer ned; E25./F24. „Re pa y ment” me ans the re fund, in who le or in part, of du ti es and ta xes paid on go ods and the re mis si on, in who le or in part, of du ti es and ta xes whe re pa y ment has not been made; E26./F17. „Se cu rity” me ans that which en su res to the sa tis fac ti on of the cus toms that an ob li ga ti on to the cus toms will be ful fil led. Se cu rity is desc ri bed as „ge ne ral” when it en su res that the ob li ga ti ons ari sing from se ve ral ope rat ions will be ful fil led; E27./F26. „Third party” me ans any per son who de als di rectly with the cus toms, for and on be half of anot her per son, re lat ing to the im por ta ti on, ex por tat ion, mo ve ment or sto ra ge of go ods. Chapter 3 CLEARANCE AND OTHER CUSTOMS FORMALITIES Competent customs offices 3.1. Stan dard The cus toms shall de sig na te the cus toms of fi ces at which go ods may be pro du ced or cle a red. In de ter mi ning the com pe ten ce and lo ca ti on of the se of fi ces and the ir ho urs of bu si ness, the fac tors to be ta ken into ac co unt shall inc lu de in par ti cu lar the re qu i re ments of the tra de. 3.2. Stan dard At the re qu est of the per son con cer ned and for re a sons de e med va lid by the cus toms, the lat ter shall, sub ject to the ava i la bi lity of re so ur ces, per form the func ti ons laid down for the pur po ses of a cus toms pro ce du re and prac ti ce out si de the de sig na ted ho urs of bu si ness or away from cus toms of fi ces. Any ex pen ses char ge ab le by the cus toms shall be li mi ted to the app ro xi ma te cost of the ser vi ces rend ered. 3.3. Stan dard Whe re cus toms of fi ces are lo ca ted at a com mon bor der cros sing, the cus toms ad mi nist ra ti ons con cer ned shall cor re la te the bu si ness ho urs and the com pe ten ce of tho se of fi ces. 3.4. Tran si ti o nal stan dard At com mon bor der cros sings, the cus toms ad mi nist ra ti ons con cer ned shall, whe ne ver pos sib le, ope ra te jo int cont rols. 3.5. Tran si ti o nal stan dard Whe re the cus toms in tend to es tab lish a new cus toms of fi ce or to con vert an exis ting one at a com mon bor der cros sing, they shall, whe re ver pos sib le, co o pe ra te with the ne igh bo u ring cus toms to es tab lish a jux ta po sed cus toms of fi ce to fa ci li ta te jo int cont rols. The declarant (a) Per sons en tit led to act as dec la rant 3.6. Stan dard Na ti o nal le gis la ti on shall spe ci fy the con di ti ons un der which a per son is en tit led to act as dec la rant. 3.7. Stan dard Any per son ha ving the right to dis po se of the go ods shall be en tit led to act as dec la rant. (b) Res pon si bi li ti es of the dec la rant 3.8. Stan dard The dec la rant shall be held res pon sib le to the cus toms for the ac cu ra cy of the par ti cu lars gi ven in the go ods dec la ra ti on and the pa y ment of the du ti es and ta xes. (c) Rights of the dec la rant 3.9. Stan dard Be fo re lod ging the go ods dec la ra ti on the dec la rant shall be al lo wed, un der such con di ti ons as may be laid down by the cus toms: (a) to ins pect the go ods; and (b) to draw samp les. 2006/25. szám 3.10. Stan dard The cus toms shall not re qu i re a se pa ra te go ods dec la ra ti on in res pect of samp les al lo wed to be drawn un der cus toms su per vi si on, pro vi ded that such samp les are inc lu ded in the go ods dec la ra ti on con cer ning the re le vant con sign ment. The goods declaration (a) Go ods dec la ra ti on for mat and con tents 3.11. Stan dard The con tents of the go ods dec la ra ti on shall be presc ri bed by the cus toms. The pa per for mat of the go ods dec la ra ti on shall con form to the UN-la y o ut key. For au to ma ted cus toms cle a ran ce pro ces ses, the for mat of the elect ro ni cally lod ged go ods dec la ra ti on shall be ba sed on in ter na ti o nal stan dards for elect ro nic in for mat ion ex chan ge as presc ri bed in the Cus toms Co o pe ra ti on Co un cil Re com men da ti ons on in for mat ion tech no logy. 3.12. Stan dard The cus toms shall li mit the data re qu i red in the go ods dec la ra ti on to only such par ti cu lars as are de e med ne ces sa ry for the as sess ment and col lec ti on of du ti es and ta xes, the com pi la ti on of sta tis tics and the app li ca ti on of cus toms law. 3.13. Stan dard Whe re, for re a sons de e med va lid by the cus toms, the dec la rant does not have all the in for mat ion re qu i red to make the go ods dec la ra ti on, a pro vi si o nal or in comp le te go ods dec la ra ti on shall be al lo wed to be lod ged, pro vi ded that it con ta ins the par ti cu lars de e med ne ces sa ry by the cus toms and that the dec la rant un der ta kes to comp le te it wit hin a spe ci fi ed pe ri od. 3.14. Stan dard If the cus toms re gis ter a pro vi si o nal or in comp le te go ods dec la ra ti on, the ta riff tre at ment to be ac cor ded to the go ods shall not be dif fe rent from that which wo uld have been ac cor ded had a comp le te and cor rect go ods dec la ra ti on been lod ged in the first ins tan ce. The re le a se of the go ods shall not be de la y ed pro vi ded that any se cu rity re qu i red has been fur nis hed to en su re col lec ti on of any app li cab le du ti es and ta xes. 3.15. Stan dard The cus toms shall re qu i re the lodg ment of the ori gi nal go ods dec la ra ti on and only the mi ni mum num ber of co pi es ne ces sa ry. (b) Do cu ments sup por ting the go ods dec la ra ti on 3.16. Stan dard In sup port of the go ods dec la ra ti on the cus toms shall re qu i re only tho se do cu ments ne ces sa ry to per mit cont rol of the ope rat ion and to en su re that all re qu i re ments re lat ing to the app li ca ti on of cus toms law have been comp li ed with. 3.17. Stan dard Whe re cer ta in sup por ting do cu ments can not be lod ged with the go ods dec la ra ti on for re a sons de e med va lid by the cus toms, they shall al low pro duc ti on of tho se do cu ments wit hin a spe ci fi ed pe ri od. 3.18. Tran si ti o nal stan dard The cus toms shall per mit the lodg ment of sup por ting do cu ments by elect ro nic me ans. 3.19. Stan dard The cus toms shall not re qu i re a trans la ti on of the par ti cu lars of sup por ting do cu ments ex cept when ne ces sa ry to per mit pro ces sing of the go ods dec la ra ti on. Lodgment, registration and checking of the goods declaration 3.20. Stan dard The cus toms shall per mit the lod ging of the go ods dec la ra ti on at any de sig na ted cus toms of fi ce. 3.21. Tran si ti o nal stan dard The cus toms shall per mit the lod ging of the go ods dec la ra ti on by elect ro nic me ans. 3.22. Stan dard The go ods dec la ra ti on shall be lod ged du ring the ho urs de sig na ted by the cus toms. 3.23. Stan dard Whe re na ti o nal le gis la ti on lays down a time li mit for lod ging the go ods dec la ra ti on, the time al lo wed shall be suf fi ci ent to enab le the dec la rant to comp le te the go ods dec la ra ti on and to ob ta in the sup por ting do cu ments re qu i red. 3.24. Stan dard At the re qu est of the dec la rant and for re a sons de e med va lid by the cus toms, the lat ter shall ex tend the time li mit presc ri bed for lod ging the go ods dec la ra ti on. 3.25. Stan dard Na ti o nal le gis la ti on shall make pro vi si on for the lod ging and re gis te ring or chec king of the go ods dec la ra ti on and sup por ting do cu ments pri or to the ar ri val of the go ods. 3.26. Stan dard When the cus toms can not re gis ter the go ods dec la ra ti on, they shall sta te the re a sons to the dec la rant. 2006/25. szám 3.27. Stan dard The cus toms shall per mit the dec la rant to amend the go ods dec la ra ti on that has al re a dy been lod ged, pro vi ded that when the re qu est is re ce i ved they have not be gun to check the go ods dec la ra ti on or to exa mi ne the go ods. 3.28. Tran si ti o nal stan dard The cus toms shall per mit the dec la rant to amend the go ods dec la ra ti on if a re qu est is re ce i ved af ter chec king of the go ods dec la ra ti on has com men ced, if the re a sons gi ven by the dec la rant are de e med va lid by the cus toms. 3.29. Tran si ti o nal stan dard The dec la rant shall be al lo wed to withd raw the go ods dec la ra ti on and apply for anot her cus toms pro ce du re, pro vi ded that the re qu est to do so is made to the cus toms be fo re the go ods have been re le a sed and that the re a sons are de e med va lid by the cus toms. 3.30. Stan dard Chec king the go ods dec la ra ti on shall be ef fec ted at the same time or as soon as pos sib le af ter the go ods dec la ra ti on is re gis te red. 3.31. Stan dard For the pur po se of chec king the go ods dec la ra ti on, the cus toms shall take only such ac ti on as they deem es sen ti al to en su re comp li an ce with cus toms law. Special procedures for authorised persons 3.32. Tran si ti o nal stan dard For aut ho ri sed per sons who meet cri te ria spe ci fi ed by the cus toms, inc lu ding ha ving an app rop ri a te re cord of comp li an ce with cus toms re qu i re ments and a sa tis fac to ry sys tem for ma na ging the ir com mer ci al re cords, the cus toms shall pro vi de for: – re le a se of the go ods on the pro vi si on of the mi ni mum in for mat ion ne ces sa ry to iden ti fy the go ods and per mit the sub se qu ent comp le ti on of the fi nal go ods dec la ra ti on, – cle a ran ce of the go ods at the dec la rant’s pre mi ses or anot her pla ce aut ho ri sed by the cus toms, – and, in ad di ti on, to the ex tent pos sib le, ot her spe ci al pro ce du res such as: = al lo wing a sing le go ods dec la ra ti on for all im ports or ex ports in a gi ven pe ri od whe re go ods are im por ted or ex por ted fre qu ently by the same per son, = use of the aut ho ri sed per sons’ com mer ci al re cords to self-as sess the ir duty and tax li a bi lity and, whe re app rop ri a te, to en su re comp li an ce with ot her cus toms re qu i re ments, = al lo wing the lodg ment of the go ods dec la ra ti on by me ans of an ent ry in the re cords of the aut ho ri sed per son to be sup por ted sub se qu ently by a supp le men ta ry go ods dec la ra ti on. Examination of the goods (a) Time re qu i red for exa mi na ti on of go ods 3.33. Stan dard When the cus toms de ci de that go ods dec la red shall be exa mi ned, this exa mi na ti on shall take pla ce as soon as pos sib le af ter the go ods dec la ra ti on has been re gis te red. 3.34. Stan dard When sche du ling exa mi na ti ons, pri o rity shall be gi ven to the exa mi na ti on of live ani mals and pe ris hab le go ods and to ot her go ods which the cus toms ac cept are ur gently re qu i red. 3.35. Tran si ti o nal stan dard If the go ods must be ins pec ted by ot her com pe tent aut ho ri ti es and the cus toms also sche du les an exa mi na ti on, the cus toms shall en su re that the ins pec ti ons are co or di na ted and, if pos sib le, car ri ed out at the same time. (b) Pre sen ce of the dec la rant at exa mi na ti on of go ods 3.36. Stan dard The cus toms shall con si der re qu ests by the dec la rant to be pre sent or to be rep re sen ted at the exa mi na ti on of the go ods. Such re qu ests shall be gran ted un less ex cep ti o nal cir cums tan ces exist. 3.37. Stan dard If the cus toms deem it use ful, they shall re qu i re the dec la rant to be pre sent or to be rep re sen ted at the exa mi na ti on of the go ods to give them any as sis tan ce ne ces sa ry to fa ci li ta te the exa mi na ti on. (c) Samp ling by the cus toms 3.38. Stan dard Samp les shall be ta ken only whe re de e med ne ces sa ry by the cus toms to es tab lish the ta riff desc rip ti on and/or va lue of go ods dec la red or to en su re the app li ca ti on of ot her pro vi si ons of na ti o nal le gis la ti on. Samp les drawn shall be as small as pos sib le. Errors 3.39. Stan dard The cus toms shall not im po se subs tan ti al pe nal ti es for er rors whe re they are sa tis fi ed that such er rors are inad ver tent and that the re has been no fra u du lent in tent or gross neg li gen ce. Whe re they con si der it ne ces sa ry to dis co u ra ge a re pe ti ti on of such er rors, a pe nalty may be im po sed but shall be no gre a ter than is ne ces sa ry for this pur po se. 2006/25. szám Release of goods 3.40. Stan dard Go ods dec la red shall be re le a sed as soon as the cus toms have exa mi ned them or de ci ded not to exa mi ne them, pro vi ded that: – no of fen ce has been fo und, – the im port or ex port li cen se or any ot her do cu ments re qu i red have been ac qu i red, – all per mits re lat ing to the pro ce du re con cer ned have been ac qu i red, and – any du ti es and ta xes have been paid or that app rop ri a te ac ti on has been ta ken to en su re the ir col lec ti on. 3.41. Stan dard If the cus toms are sa tis fi ed that the dec la rant will sub se qu ently ac comp lish all the for ma li ti es in res pect of cle a ran ce they shall re le a se the go ods, pro vi ded that the dec la rant pro du ces a com mer ci al or of fi ci al do cu ment gi ving the main par ti cu lars of the con sign ment con cer ned and ac cep tab le to the cus toms, and that se cu rity, whe re re qu i red, has been fur nis hed to en su re col lec ti on of any app li cab le du ti es and taxes. 3.42. Stan dard When the cus toms de ci de that they re qu i re la bo ra to ry analy sis of samp les, de ta i led tech ni cal do cu ments or ex pert ad vi ce, they shall re le a se the go ods be fo re the re sults of such exa mi na ti on are known, pro vi ded that any se cu rity re qu i red has been fur nis hed and pro vi ded they are sa tis fi ed that the go ods are not sub ject to pro hi bi ti ons or rest ric ti ons. 3.43. Stan dard When an of fen ce has been de tec ted, the cus toms shall not wait for the comp le ti on of ad mi nist ra ti ve or le gal ac ti on be fo re they re le a se the go ods, pro vi ded that the go ods are not li ab le to con fis ca ti on or for fe i tu re or to be ne e ded as evi den ce at some la ter sta ge and that the dec la rant pays the du ti es and ta xes and fur nis hes se cu rity to en su re col lec ti on of any ad di ti o nal du ti es and ta xes and of any pe nal ti es which may be im po sed. Abandonment or destruction of goods 3.44. Stan dard When go ods have not yet been re le a sed for home use or when they have been pla ced un der anot her cus toms pro ce du re, and pro vi ded that no of fen ce has been de tec ted, the per son con cer ned shall not be re qu i red to pay the du ti es and ta xes or shall be en tit led to re pa y ment the re of: – when, at his re qu est, such go ods are aban do ned to the re ve nue or dest ro y ed or rend ered com mer ci ally va lu e less un der cus toms cont rol, as the cus toms may de ci de. Any costs in vol ved shall be bor ne by the per son con cer ned, – when such go ods are dest ro y ed or ir re co ve rably lost by ac ci dent or for ce ma je u re, pro vi ded that such dest ruc ti on or loss is duly es tab lis hed to the sa tis fac ti on of the cus toms, – on shor ta ges due to the na tu re of the go ods when such shor ta ges are duly es tab lis hed to the sa tis fac ti on of the cus toms. Any was te or scrap re ma in ing af ter dest ruc ti on shall be li ab le, if ta ken into home use or ex por ted, to the du ti es and ta xes that wo uld be app li cab le to such was te or scrap im por ted or ex por ted in that sta te. 3.45. Tran si ti o nal stan dard When the cus toms sell go ods which have not been dec la red wit hin the time al lo wed or co uld not be re le a sed alt ho ugh no of fen ce has been dis co ve red, the pro ce eds of the sale, af ter de duc ti on of any du ti es and ta xes and all ot her char ges and ex pen ses in cur red, shall be made over to tho se per sons en tit led to re ce i ve them or, when this is not pos sib le, held at the ir dis po sal for a spe ci fi ed pe ri od. Chapter 4 DUTIES AND TAXES A. Assessment, collection and payment of duties and taxes 4.1. Stan dard Na ti o nal le gis la ti on shall de fi ne the cir cums tan ces when li a bi lity to du ti es and ta xes is in cur red. 4.2. Stan dard The time pe ri od wit hin which the app li cab le du ti es and ta xes are as ses sed shall be sti pu la ted in na ti o nal le gis la ti on. The as sess ment shall fol low as soon as pos sib le af ter the go ods dec la ra ti on is lod ged or the li a bi lity is ot her wi se in cur red. 4.3. Stan dard The fac tors on which the as sess ment of du ti es and ta xes is ba sed and the con di ti ons un der which they are de ter mi ned shall be spe ci fi ed in na ti o nal le gis la ti on. 4.4. Stan dard The ra tes of du ti es and ta xes shall be set out in of fi ci al pub li ca ti ons. 4.5. Stan dard Na ti o nal le gis la ti on shall spe ci fy the po int in time to be ta ken into con si de ra ti on for the pur po se of de ter mi ning the ra tes of du ti es and ta xes. 2006/25. szám 4.6. Stan dard Na ti o nal le gis la ti on shall spe ci fy the met hods that may be used to pay the du ti es and ta xes. 4.7. Stan dard Na ti o nal le gis la ti on shall spe ci fy the per son(s) res pon sib le for the pa y ment of du ti es and ta xes. 4.8. Stan dard Na ti o nal le gis la ti on shall de ter mi ne the due date and the pla ce whe re pa y ment is to be made. 4.9. Stan dard When na ti o nal le gis la ti on spe ci fi es that the due date may be af ter the re le a se of the go ods, that date shall be at le ast 10 days af ter the re le a se. No in ter est shall be char ged for the pe ri od bet we en the date of re le a se and the due date. 4.10. Stan dard Na ti o nal le gis la ti on shall spe ci fy the pe ri od wit hin which the cus toms may take le gal ac ti on to col lect du ti es and ta xes not paid by the due date. 4.11. Stan dard Na ti o nal le gis la ti on shall de ter mi ne the rate of in ter est char ge ab le on amo unts of du ti es and ta xes that have not been paid by the due date and the con di ti ons of app li ca ti on of such in ter est. 4.12. Stan dard When the du ti es and ta xes have been paid, a re ce ipt cons ti tu ting pro of of pa y ment shall be is su ed to the pa y er, un less the re is ot her evi den ce cons ti tu ting pro of of pa y ment. 4.13. Tran si ti o nal stan dard Na ti o nal le gis la ti on shall spe ci fy a mi ni mum va lue and/or a mi ni mum amo unt of du ti es and ta xes be low which no du ti es and ta xes will be col lec ted. 4.14. Stan dard If the cus toms find that er rors in the go ods dec la ra ti on or in the as sess ment of the du ti es and ta xes will ca u se or have ca u sed the col lec ti on or re co ve ry of an amo unt of du ti es and ta xes less than that le gally char ge ab le, they shall cor rect the er rors and col lect the amo unt un der pa id. Ho we ver, if the amo unt in vol ved is less than the mi ni mum amo unt spe ci fi ed in na ti o nal le gis la ti on, the cus toms shall not col lect or re co ver that amo unt. B. Deferred payment of duties and taxes 4.15. Stan dard Whe re na ti o nal le gis la ti on pro vi des for the de fer red pa y ment of du ti es and ta xes, it shall spe ci fy the con di ti ons un der which such fa ci lity is al lo wed. 4.16. Stan dard De fer red pa y ment shall be al lo wed wit ho ut in ter est char ges to the ex tent pos sib le. 4.17. Stan dard The pe ri od for de fer red pa y ment of du ti es and ta xes shall be at le ast 14 days. C. Repayment of duties and taxes 4.18. Stan dard Re pa y ment shall be gran ted whe re it is es tab lis hed that du ti es and ta xes have been over char ged as a re sult of an er ror in the ir as sess ment. 4.19. Stan dard Re pa y ment shall be gran ted in res pect of im por ted or ex por ted go ods which are fo und to have been de fec ti ve or ot her wi se not in ac cor dan ce with the ag re ed spe ci fi ca ti ons at the time of im por ta ti on or ex por tat ion and are ret ur ned eit her to the supp li er or to anot her per son de sig na ted by the supp li er, sub ject to the fol lo wing con di ti ons: – the go ods have not been wor ked, re pa i red or used in the co unt ry of im por ta ti on, and are re-ex por ted wit hin a re a so nab le time, – the go ods have not been wor ked, re pa i red or used in the co unt ry to which they were ex por ted, and are re-im por ted wit hin a re a so nab le time. Use of the go ods shall, ho we ver, not hin der the re pa y ment if such use was in dis pen sab le to dis co ver the de fects or ot her cir cums tan ces which ca u sed the re-ex por tat ion or re-im por ta ti on of the go ods. As an al ter na ti ve to re-ex por tat ion or re-im por ta ti on, the go ods may be aban do ned to the re ve nue or dest ro y ed or rend ered com mer ci ally va lu e less un der cus toms cont rol, as the cus toms may de ci de. Such aban don ment or dest ruc ti on shall not en ta il any cost to the re ve nue. 4.20. Tran si ti o nal stan dard Whe re per mis si on is gi ven by the cus toms for go ods ori gi nally dec la red for a cus toms pro ce du re with pa y ment of du ti es and ta xes to be pla ced un der anot her cus toms pro ce du re, re pa y ment shall be made of any du ti es and ta xes char ged in ex cess of the amo unt due un der the new pro ce du re. 4.21. Stan dard De ci si ons on cla ims for re pa y ment shall be re a ched, and no ti fi ed in wri ting to the per sons con cer ned, wit ho ut un due de lay, and re pa y ment of amo unts over char ged shall be made as soon as pos sib le af ter the ve ri fi ca ti on of cla ims. 4.22. Stan dard Whe re it is es tab lis hed by the cus toms that the over char ge is a re sult of an er ror on the part of the cus toms 2006/25. szám in as ses sing the du ti es and ta xes, re pa y ment shall be made as a mat ter of pri o rity. 4.23. Stan dard Whe re time li mits are fi xed be y ond which cla ims for re pa y ment will not be ac cep ted, such li mits shall be of suf fi ci ent du ra ti on to take ac co unt of the dif fe ring cir cums tan ces per ta i ning to each type of case in which re pa y ment may be gran ted. 4.24. Stan dard Re pa y ment shall not be gran ted if the amo unt in vol ved is less than the mi ni mum amo unt spe ci fi ed in na ti o nal le gis la ti on. Chapter 5 SECURITY 5.1. Stan dard Na ti o nal le gis la ti on shall enu me ra te the ca ses in which se cu rity is re qu i red and shall spe ci fy the forms in which se cu rity is to be pro vi ded. 5.2. Stan dard The cus toms shall de ter mi ne the amo unt of se cu rity. 5.3. Stan dard Any per son re qu i red to pro vi de se cu rity shall be al lo wed to cho o se any form of se cu rity pro vi ded that it is ac cep tab le to the cus toms. 5.4. Stan dard Whe re na ti o nal le gis la ti on pro vi des, the cus toms shall not re qu i re se cu rity when they are sa tis fi ed that an ob li ga ti on to the cus toms will be ful fil led. 5.5. Stan dard When se cu rity is re qu i red to en su re that the ob li ga ti ons ari sing from a cus toms pro ce du re will be ful fil led, the cus toms shall ac cept a ge ne ral se cu rity, in par ti cu lar from dec la rants who re gu larly dec la re go ods at dif fe rent of fi ces in the cus toms ter ri to ry. 5.6. Stan dard Whe re se cu rity is re qu i red, the amo unt of se cu rity to be pro vi ded shall be as low as pos sib le and, in res pect of the pa y ment of du ti es and ta xes, shall not ex ce ed the amo unt po ten ti ally char ge ab le. 5.7. Stan dard Whe re se cu rity has been fur nis hed, it shall be dis char ged as soon as pos sib le af ter the cus toms are sa tis fi ed that the ob li ga ti ons un der which the se cu rity was re qu i red have been duly ful fil led. Chapter 6 CUSTOMS CONTROL 6.1. Stan dard All go ods, inc lu ding me ans of trans port, which en ter or le a ve the cus toms ter ri to ry, re gard less of whet her they are li ab le to du ti es and ta xes, shall be sub ject to cus toms cont - rol. 6.2. Stan dard Cus toms cont rol shall be li mi ted to that ne ces sa ry to en - su re comp li an ce with the cus toms law. 6.3. Stan dard In the app li ca ti on of cus toms cont rol, the cus toms shall use risk ma na ge ment. 6.4. Stan dard The cus toms shall use risk analy sis to de ter mi ne which per sons and which go ods, inc lu ding me ans of trans port, sho uld be exa mi ned and the ex tent of the exa mi na ti on. 6.5. Stan dard The cus toms shall adopt a comp li an ce me a su re ment stra tegy to sup port risk ma na ge ment. 6.6. Stan dard Cus toms cont rol sys tems shall inc lu de au dit-ba sed cont - rols. 6.7. Stan dard The cus toms shall seek to co o pe ra te with ot her cus toms ad mi nist ra ti ons and seek to conc lu de mu tu al ad mi nist ra ti - ve as sis tan ce ag re e ments to en han ce cus toms cont rol. 6.8. Stan dard The cus toms shall seek to co o pe ra te with the tra de and seek to conc lu de me mo ran da of un ders tan ding to en han ce cus toms cont rol. 6.9. Tran si ti o nal stan dard The cus toms shall use in for mat ion tech no logy and elect ro nic com mer ce to the gre a test pos sib le ex tent to en - han ce cus toms cont rol. 6.10. Stan dard The cus toms shall eva lu a te tra ders’ com mer ci al sys tems whe re tho se sys tems have an im pact on cus toms ope rat ions to en su re comp li an ce with cus toms re qu i re ments. 2006/25. szám Chapter 7 APPLICATION OF INFORMATION TECHNOLOGY 7.1. Stan dard The cus toms shall apply in for mat ion tech no logy to sup port cus toms ope rat ions, whe re it is cost-ef fec ti ve and ef fi ci ent for the cus toms and for the tra de. The cus toms shall spe ci fy the con di ti ons for its app li ca ti on. 7.2. Stan dard When int ro du cing com pu ter app li ca ti ons, the cus toms shall use re le vant in ter na ti o nally ac cep ted stan dards. 7.3. Stan dard The int ro duc ti on of in for mat ion tech no logy shall be car ri ed out in con sul ta ti on with all re le vant par ti es di rectly af fec ted, to the gre a test ex tent pos sib le. 7.4. Stan dard New or re vi sed na ti o nal le gis la ti on shall pro vi de for: – elect ro nic com mer ce met hods as an al ter na ti ve to pap er-ba sed do cu men ta ry re qu i re ments, – elect ro nic as well as pap er-ba sed aut hen ti ca ti on met hods, – the right of the cus toms to re ta in in for mat ion for the ir own use and, as app rop ri a te, to ex chan ge such in for mat ion with ot her cus toms ad mi nist ra ti ons and all ot her le gally app ro ved par ti es by me ans of elect ro nic com mer ce tech ni qu es. Chapter 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRD PARTIES 8.1. Stan dard Per sons con cer ned shall have the cho i ce of tran sac ting bu si ness with the cus toms eit her di rectly or by de sig na ting a third party to act on the ir be half. 8.2. Stan dard Na ti o nal le gis la ti on shall set out the con di ti ons un der which a per son may act for and on be half of anot her per son in de al ing with the cus toms and shall lay down the li a bi lity of third par ti es to the cus toms for du ti es and ta xes and for any ir re gu la ri ti es. 8.3. Stan dard The cus toms tran sac ti ons whe re the per son con cer ned elects to do bu si ness on his own ac co unt shall not be tre a ted less fa vo u rably or be sub ject to more strin gent re qu i re ments than tho se cus toms tran sac ti ons which are hand led for the per son con cer ned by a third party. 8.4. Stan dard A per son de sig na ted as a third party shall have the same rights as the per son who de sig na ted him in tho se matt ers re la ted to tran sac ting bu si ness with the cus toms. 8.5. Stan dard The cus toms shall pro vi de for third par ti es to par ti ci pa te in the ir for mal con sul ta ti ons with the tra de. 8.6. Stan dard The cus toms shall spe ci fy the cir cums tan ces un der which they are not pre pa red to tran sact bu si ness with a third party. 8.7. Stan dard The cus toms shall give writ ten no ti fi ca ti on to the third party of a de ci si on not to tran sact bu si ness. Chapter 9 INFORMATION, DECISIONS AND RULINGS SUPPLIED BY THE CUSTOMS A. Information of general application 9.1. Stan dard The cus toms shall en su re that all re le vant in for mat ion of ge ne ral app li ca ti on per ta i ning to cus toms law is re a dily ava i lab le to any in ter es ted per son. 9.2. Stan dard When in for mat ion that has been made ava i lab le must be amen ded due to chan ges in cus toms law, ad mi nist ra ti ve ar ran ge ments or re qu i re ments, the cus toms shall make the re vi sed in for mat ion re a dily ava i lab le suf fi ci ently in ad van ce of the ent ry into for ce of the chan ges to enab le in ter es ted per sons to take ac co unt of them, un less ad van ce no ti ce is prec lu ded. 9.3. Tran si ti o nal stan dard The cus toms shall use in for mat ion tech no logy to en han ce the pro vi si on of in for mat ion. B. Information of a specific nature 9.4. Stan dard At the re qu est of the in ter es ted per son, the cus toms shall pro vi de, as qu ickly and as ac cu ra tely as pos sib le, in for mat ion re lat ing to the spe ci fic matt ers ra i sed by the in ter es ted per son and per ta i ning to cus toms law. 9.5. Stan dard The cus toms shall supply not only the in for mat ion spe ci fi cally re qu es ted but also any ot her per ti nent 2006/25. szám in for mat ion which they con si der the in ter es ted per son sho uld be made awa re of. 9.6. Stan dard When the cus toms supply in for mat ion, they shall en su re that they do not di vul ge de ta ils of a pri va te or con fi den ti al na tu re af fec ting the cus toms or third par ti es un less such disc lo su re is re qu i red or aut ho ri sed by na ti o nal le gis la ti on. 9.7. Stan dard When the cus toms can not supply in for mat ion free of char ge, any char ge shall be li mi ted to the app ro xi ma te cost of the ser vi ces rend ered. C. Decisions and rulings 9.8. Stan dard At the writ ten re qu est of the per son con cer ned, the cus toms shall no ti fy the ir de ci si on in wri ting wit hin a pe ri od spe ci fi ed in na ti o nal le gis la ti on. Whe re the de ci si on is ad ver se to the per son con cer ned, the re a sons shall be gi ven and the right of ap pe al ad vi sed. 9.9. Stan dard The cus toms shall is sue bin ding ru lings at the re qu est of the in ter es ted per son, pro vi ded that the cus toms have all the in for mat ion they deem ne ces sa ry. Chapter 10 APPEALS IN CUSTOMS MATTERS A. Right of appeal 10.1. Stan dard Na ti o nal le gis la ti on shall pro vi de for a right of ap pe al in cus toms matt ers. 10.2. Stan dard Any per son who is di rectly af fec ted by a de ci si on or omis si on of the cus toms shall have a right of ap pe al. 10.3. Stan dard The per son di rectly af fec ted by a de ci si on or omis si on of the cus toms shall be gi ven, af ter ha ving made a re qu est to the cus toms, the re a sons for such de ci si on or omis si on wit hin a pe ri od spe ci fi ed in na ti o nal le gis la ti on. This may or may not re sult in an ap pe al. 10.4. Stan dard Na ti o nal le gis la ti on shall pro vi de for the right of an ini ti al ap pe al to the cus toms. 10.5. Stan dard Whe re an ap pe al to the cus toms is dis mis sed, the ap pel lant shall have the right of a furt her ap pe al to an aut ho rity in de pen dent of the cus toms ad mi nist ra ti on. 10.6. Stan dard In the fi nal ins tan ce, the ap pel lant shall have the right of ap pe al to a ju di ci al aut ho rity. B. Form and grounds of appeal 10.7. Stan dard An ap pe al shall be lod ged in wri ting and shall sta te the gro unds on which it is be ing made. 10.8. Stan dard A time li mit shall be fi xed for the lodg ment of an ap pe al aga inst a de ci si on of the cus toms and it shall be such as to al low the ap pel lant suf fi ci ent time to stu dy the con tes ted de ci si on re fer red to in Chap ter 10.2. and to pre pa re an ap pe al. 10.9. Stan dard Whe re an ap pe al is to the cus toms they shall not, as a mat ter of co ur se, re qu i re that any sup por ting evi den ce be lod ged to get her with the ap pe al but shall, in app rop ri a te cir cums tan ces, al low a re a so nab le time for the lodg ment of such evi den ce. C. Consideration of appeal 10.10. Stan dard The cus toms shall give its ru ling upon an ap pe al and writ ten no ti ce the re of to the ap pel lant as soon as pos sib le. 10.11. Stan dard Whe re an ap pe al to the cus toms is dis mis sed, the cus toms shall set out the re a sons the re for in wri ting and shall ad vi se the ap pel lant of his right to lod ge any furt her ap pe al with an ad mi nist ra ti ve or in de pen dent aut ho rity and of any time li mit for the lod ge ment of such ap pe al. 10.12. Stan dard Whe re an ap pe al is al lo wed, the cus toms shall put the ir de ci si on or the ru ling of the in de pen dent or ju di ci al aut ho rity into ef fect as soon as pos sib le, ex cept in ca ses whe re the cus toms ap pe al aga inst the ru ling. Módosító Jegyzõkönyv a vámeljárások egyszerûsítésérõl és összehangolásáról szóló nemzetközi egyezményhez (Kelt Brüsszelben, 1999. június 26-án) A vám eljá rások egy sze rû sí té sé rõl és össze han go lá sá ról szóló (Ki o tó ban, 1973. má jus 18-án meg kö tött és 1974. 2006/25. szám szep tem ber 25-én ha tály ba lé pett), a Vám együtt mû kö dé si Ta nács (a továb biak ban: a Ta nács) égi sze alatt lét re ho zott nem zet kö zi egyez mény (a továb biak ban: az Egyez mény) Szer zõ dõ Fe lei, fi gye lem be véve, hogy az aláb bi cé lok el éré se ér de ké - ben, va gyis: – a vám eljá rások és a gya kor lat te kin te té ben a Szer zõ - dõ Fe lek kö zött fenn ál ló el té ré sek ki kü szö bö lé se, me lyek aka dá lyoz hat ják a nem zet kö zi ke res ke del met és a nem zet - kö zi for gal mat egyéb te rü le te ken, – a nem zet kö zi ke res ke de lem és a vám szer vek ré szé rõl a vám eljá rások és a gya kor lat könnyí té se, egy sze rû sí té se és össze han go lá sa irán ti igény meg va ló sí tá sa, – a vám el len õr zés re vo nat ko zó meg fe le lõ nor mák biz - to sí tá sa, és – a vám szer vek al kal mas sá té te le a ke res ke de lem ben és az ad mi niszt ra tív mód sze rek ben, az el já rá sok ban be kö vet - ke zõ je len tõ sebb vál to zá sok ra tör té nõ vá lasz adás ra, az Egyez ményt mó do sí ta ni kell, fi gye lem be véve to váb bá, hogy a mó do sí tott Egyez - mény nek – biz to sí ta nia kell az egy sze rû sí tés re és össze han go lás - ra vo nat ko zó alap el vek kö te le zõ ér vé nyét a mó do sí tott Egyez mény Szer zõ dõ Fe lei te kin te té ben, – biz to sí ta nia szük sé ges a meg fe le lõ és ered mé nyes el - len õr zé si mód sze rek kel tá mo ga tott ha té kony el já rást a vám szer vek ré szé re, – le he tõ vé kell ten nie a vám eljá rások és a gya kor lat ma gas fokú egy sze rû sí té sét és össze han go lá sát, amely a Ta nács egyik leg fon to sabb cél ja, és amely je len tõs mér ték - ben hoz zá já rul a nem zet kö zi ke res ke de lem egy sze rû sí té - sé hez, a kö vet ke zõk ben ál la pod tak meg:

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