BILAG (Oversaettelse) (1)

INTERNATIONAL KONVENTION OM FORENKLING OG HARMONISERING AF REGLER OM TOLDBEHANDLING

PRAEAMBEL

De KONTRAHERENDE PARTER i denne konvention, udarbejdet under toldsamarbejdsraadets auspicier,

SOM HAR KONSTATERET, at forskelligheder i nationale regler om toldbehandling kan besvaerliggoere international handel og andre internationale udvekslinger,

SOM ER AF DEN OPFATTELSE, at det er i alle landes interesse at fremme saadan handel og udveksling og at befordre det internationale samarbejde,

SOM ER AF DEN OPFATTELSE, at forenkling og harmonisering af deres regler om toldbehandling effektivt kan bidrage til udviklingen af international handel og af andre internationale udvekslinger,

SOM ER OVERBEVIST, at et internationalt instrument, der foreslaar regler, som landene paatager sig at anvende, saa snart de er i stand dertil, gradvis vil foere til en hoej grad af forenkling og harmonisering af reglerne om toldbehandling, hvilket er et af toldsamarbejdsraadets vaesentlige maal,

ER BLEVET ENIGE OM FOELGENDE:

KAPITEL I Definitioner

Artikel 1

I denne konvention betyder: a) udtrykket »Raadet« den organisation, der er oprettet ved den i Bruxelles den 15. december 1950 udfaerdigede konvention om toldsamarbejdsraadet;

b) udtrykket »Den permanente tekniske Komité«: Raadets permanente tekniske Komité;

c) udtrykket »ratifikation« : ratifikation, accept eller godkendelse.

KAPITEL II Konventionens anvendelsesomraade

Artikel 2

Hver kontraherende part paatager sig at fremme forenklingen og harmoniseringen af reglerne om toldbehandling og med henblik herpaa at foelge standardregler og anbefalede fremgangsmaader i konventionstillaeggene i overensstemmelse med denne konventions bestemmelser. En kontraherende part er dog berettiget til at indroemme stoerre lettelser end foreskrevet deri, og det anbefales alle kontraherende parter at indroemme saadanne stoerre lettelser i videst muligt omfang.

Artikel 3

Bestemmelserne i denne konvention udelukker ikke anvendelsen af forbud og restriktioner, der paalaegges i henhold til national lovgivning.

Artikel 4

Hvert tillaeg til denne konvention bestaar i princippet af: a) en indledning, der sammenfatter der forskellige emner, som er behandlet i tillaegget;

b) definitioner af de vigtigste toldtekniske udtryk, der anvendes i tillaegget; (1)I henhold til konventionens artikel 19 har kun den engelske og franske tekst gyldighed. (Se side 10 og 18 i denne Tidende).

c) standardregler, hvorved forstaas de bestemmelser, hvis generelle anvendelse anerkendes som noedvendig for opnaaelse af harmonisering og forenkling af reglerne om toldbehandling;

d) anbefalede fremgangsmaader, hvorved forstaas de bestemmelser, der anerkendes som indebaerende en udvikling henimod harmonisering og forenkling af reglerne om toldbehandling, og som det anses for oenskeligt at anvende i videst muligt omfang;

e) bemaerkninger, der angiver nogle af mulighederne for anvendelsen af de paagaeldende standardregler eller anbefalede fremgangsmaader.

Artikel 5

1. Enhver kontraherende part, der godkender et tillaeg, betragtes som havende godkendt alle deri indeholdte standardregler og anbefalede fremgangsmaader, medmindre den samtidig med godkendelsen af tillaegget eller paa et senere tidspunkt underretter Raadets generalsekretaer om sine forbehold med hensyn til standardregler eller anbefalede fremgangsmaader, med angivelse af forskellene mellem bestemmelserne i dens nationale lovgivning og i de paagaeldende standardregler og anbefalede fremgangsmaader. Enhver kontraherende part, der har taget forbehold, kan naar som helst traekke dem tilbage, helt eller delvis, ved meddelelse til generalsekretaeren med angivelse af den dato, paa hvilken en saadan tilbagetraekning faar virkning.

2. Hver kontraherende part ; der er forpligtet af et tillaeg, skal mindst én gang hvert tredje aar gennemgaa de deri indeholdte standardregler og anbefalede fremgangsmaader, med hensyn til hvilke den har taget forbehold, sammenholde dem med sine nationale lovgivningsregler og underrette Raadets generalsekretaer om resultatet af denne gennemgang.

KAPITEL III Raadets og Den permanente tekniske Komités opgaver

Artikel 6

1. I overensstemmelse med bestemmelserne i denne konvention foerer Raadet tilsyn med administrationen og udviklingen af denne konvention. Det skal isaer traeffe beslutning om inkorporering af nye tillaeg i konventionen.

2. Med henblik herpaa skal Den permanente tekniske Komité efter Raadets bemyndigelse og i overensstemmelse med dets direktiver have foelgende opgaver: a) at udarbejde nye tillaeg og at stille forslag til Raadet om disses vedtagelse med henblik paa deres inkorporering i konventionen;

b) at forelaegge Raadets forslag til saadanne aendriger af denne konvention eller dens tillaeg, som den maatte finde noedvendige, og isaer forslag til aendringer af teksterne til standardregler og anbefalede fremgangsmaader eller til anbefalede fremgangsmaaders omdannelse til standardregler;

c) at afgive udtalelser i alle spoergsmaal vedroerende konventionens anvendelse;

d) at udfoere saadanne opgaver, som Raadet maatte paalaegge den vedroerende konventionens bestemmelser.

Artikel 7

Ved afstemming i Raadet og i Den permanente tekniske Komité er hvert tillaeg at betragte som en selvstaendig konvention.

KAPITEL IV Forskellige bestemmelser

Artikel 8

Ved anvendelsen af denne konvention anses ethvert tillaeg, der forpligter en kontraherende part, som en integrerende del af konventionen, og i relation til denne kontraherende part anses enhver henvisning til konventionen ligeledes for at vaere en henvisning til saadanne tillaeg.

Artikel 9

Kontraherende parter, der udgoer en toldunion eller en oekonomisk union, kan ved notifikation til Raadets generalsekretaer afgive erklaering om, at deres territorier, for saa vidt angaar anvendelsen af et bestemt tillaeg til denne konvention, skal betragtes som et enkelt territorium. I alle tilfaelde, hvor der som foelge af en saadan notifikation bestaar uoverensstemmelse mellem bestemmelserne i det paagaeldende tillaeg og i den lovgivning, der anvendes inden for de kontraherende parters territorier, skal de beroerte stater i overensstemmelse med konventionens artikel 5 tage forbehold med hensyn til den paagaeldende standardregel eller anbefalede fremgangsmaade.

KAPITEL V Slutbestemmelser

Artikel 10

1. Enhver tvist mellem to eller flere kontraherende parter om fortolkningen eller anvendelsen af denne konvention skal saa vidt muligt afgoeres ved forhandling mellem dem.

Enhver tvist, som ikke bilaegges ved forhandling, skal af de stridende kontraherende parter forelaegges for Den permanente tekniske Komité, som derpaa skal behandle tvisten og afgive indstilling om dens bilaeggelse.

3. Hvis Den permanente tekniske Komité ikke kan bilaegge tvisten, skal den henvise sagen til Raadet, der skal afgive indstilling i overensstemmelse med artikel III e) i konventionen om Raadets oprettelse.

4. De stridende kontraherende parter kan paa forhaand vedtage at acceptere Den permanente tekniske Komités eller Raadets indstillinger som bindende.

Artikel 11

1. Enhver stat, der er medlem af Raadet, og enhver stat, der er medlem af De forenede Nationer eller De forenede Nationers saerorganisationer, kan blive kontraherende part i denne konvention: a) ved at underskrive den uden ratifikationsforbehold,

b) ved at deponere et ratifikationsinstrument efter at have undertegnet det med ratifikationsforbehold,

c) ved at tiltraede den.

2. Denne konvention skal staa aaben for undertegnelse indtil den 30. juni 1974 i Raadets hovedsaede i Bruxelles af de i stk. 1 i denne artikel omhandlede stater. Den skal derefter staa aaben for deres tiltraedelse.

3. Enhver stat, der ikke er medlem af de i denne artikels stk. 1 omhandlede organisationer, men som paa Raadets foranledning har modtaget en indbydelse dertil fra dettes generalsekretaer, kan blive kontraherende part i denne konvention ved a tiltraede den efter dens ikrafttraeden.

4. Enhver stat, der er omhandlet i stk. 1 eller 3 i denne artikel, skal ved undertegnelsen, ratifikationen eller tiltraedelsen af denne konvention angive det eller de tillaeg, som den godkender, idet det er noedvendigt at godkende mindst ét tillaeg. Den kan efterfoelgende ved notifikation til Raadets generalsekretaer godkende yderligere et eller flere tillaeg.

5. Ratifikations- eller tiltraedelsesinstrumenterne skal deponeres hos Raadets generalsekretaer.

6. Raadets generalsekretaer skal give de kontraherende parter i denne konvention, de andre signatarstater, de stater, der er medlemmer af Raadet, men ikke kontraherende parter i konventionen, og De forenede Nationers generalsekretaer meddelelse om ethvert nyt tillaeg, som Raadet beslutter at inkorporere i konventionen. Kontraherende parter, der godkender et saadant nyt tillaeg, skal give meddelelse til Raadets generalsekretaer i overensstemmelse med stk. 4 i denne artikel.

7. Bestemmelserne i stk. 1 i denne artikel skal ogsaa finde anvendelse for saa vidt angaar de i artikel 9 i denne konvention omhandlede toldunioner og oekonomiske unioner, dersom de ved oprettelsen af en saadan toldunion eller oekonomisk union udfaerdigede forpligtende instrumenter kraever, at deres kompetente organer skal indgaa aftaler i eget navn. Saadanne organer skal dog ikke have stemmeret.

Artikel 12

1. Denne konvention traeder i kraft tre maaneder efter, at fem af de i artikel 11, stk. 1, omhandlede stater har undertegnet den uden ratifikationsforbehold eller har deponeret deres ratifikations- eller tiltraedelsesinstrumenter.

2. For enhver stat, der har undertegnet denne konvention uden ratifikationsforbehold eller har ratificeret eller tiltraadt den, efter at fem stater har undertegnet den uden ratifikationsforbehold eller har deponeret deres ratifikations- eller tiltraedelsesinstrumenter, traeder konventionen i kraft tre maaneder efter, at den paagaeldende stat har undertegnet den uden ratifikationsforbehold eller har deponeret sit ratifikationseller tiltraedelsesinstrument.

3. Ethvert tillaeg til denne konvention traeder i kraft tre maaneder efter, at fem kontraherende parter har godkendt det.

4. For enhver stat, der godkender et tillaeg, efter at fem stater har godkendt det, traeder i kraft tre maaneder efter, at den paagaeldende stat har givet meddelelse om sin godkendelse.

Artikel 13

1. Enhver stat kan, ved sin undertegnelse af denne konvention uden ratifikationsforbehold eller ved deponeringen af sit ratifikationseller tiltraedelsesinstrument eller paa et hvilket som helst senere tidspunkt, ved meddelelse herom til Raadets generalsekretaer erklaere, at denne konvention skal finde anvendelse paa alle eller visse af de territorier, for hvis internationale forbindelser den er ansvarlig. En saadan meddelelse faar virkning tre maaneder efter, at den er modtaget af Raadets generalsekretaer. Konventionen finder dog ikke anvendelse paa de i meddelelsen angivne territorier, foer konventionen er traadt i kraft for den paagaeldende stat.

2. Enhver stat, der har afgivet meddelelse i henhold til denne artikels stk. 1 om, at denne konvention finder anvendelse paa noget territorium, for hvis internationale forbindelser den er ansvarlig, kan i overensstemmelse med bestemmelserne i denne konventions artikel 14 meddele Raadets generalsekretaer, at konventionen ikke laengere skal finde anvendelse paa det paagaeldende territorium.

Artikel 14

1. Denne konvention er af ubegraenset varighed, men enhver kontraherende part kan opsige den paa et hvilket som helst tidspunkt efter, at den er traadt i kraft i henhold til artikel 12.

2. Opsigelsen skal afgives skriftligt i form af et instrument, der deponeres hos Raadets generalsekretaer.

3. Opsigelsen traeder i kraft seks maaneder efter, at Raadets generalsekretaer har modtaget instrumentet.

4. Bestemmelserne i denne artikels stk. 2 og 3 finder ogsaa anvendelse paa tillaeggene til denne konvention, idet enhver kontraherende part i denne konvention er berettiget til naar som helst efter, at de er traadt i kraft i medfoer af artikel 12, at traekke sin godkendelse af et eller flere tillaeg tilbage. Enhver kontraherende part, der traekker sin godkendelse af alle tillaeg tilbage, skal anses for at have opsagt konventionen.

Artikel 15

1. Raadet kan anbefale aendringer af denne konvention. Alle kontraherende parter skal af Raadets generalsekretaer indbydes til at deltage i droeftelserne af forslag til aendring af denne konvention.

2. Teksten til enhver saaledes anbefalet aendring skal af Raadets generalsekretaer forelaegges alle kontraherende parter i denne konvention, de andre signatarstater og de stater, der er medlemmer af Raadet, men ikke er kontraherende parter i denne konvention.

3. Inden for et tidsrum af seks maaneder regnet fra forelaeggelsen af den anbefalede aendring kan enhver kontraherende part eller - hvis aendringen vedroerer et i kraft vaerende tillaeg - enhver kontraherende part, der er bundet af det paagaeldende tillaeg, meddele Raadets generalsekretaer: a) at den har en indvending mod den anbefalede aendring, eller

b) at den har til hensigt at godkende den anbefalede aendring, men at betingelserne for at kunne goere dette endnu ikke er opfyldt i det paagaeldende land.

4. Hvis en kontraherende part sender Raadets generalsekretaer en meddelelse i henhold til stk. 3 b) i denne artikel, kan vedkommende part, saalaenge den ikke har meddelt generalsekretaeren sin godkendelse af den anbefalede aendring, fremsaette en indvending mod aendringen inden for en periode af ni maaneder efter udloebet af den i denne artikels stk. 3 omhandlede frist paa seks maaneder.

5. Hvis der fremsaettes indvending mod den anbefalede aendring i overensstemmelse med forskrifterne i denne artikels stk. 3 og 4, skal aendringen anses for ikke at vaere godkendt og faar ingen virkning.

6. Hvis der ikke fremsaettes indvending mod den anbefalede aendring i overensstemmelse med denne artikels stk. 3 og 4, skal aendringen anses for godkendt fra den nedenfor angive dato: a) hvis ingen kontraherende part har fremsendt en meddelelse i overensstemmelse med denne artikels stk. 3 b) : ved udloebet af den i stk. 3 omhandlede frist paa seks maaneder;

b) hvis nogen kontraherende part har fremsendt en meddelelse i overensstemmelse med denne artikels stk. 3 b) fra den foerste af foelgende to datoer i) den dato, da alle de kontraherende parter, som har fremsendt saadanne meddelelser, har underrettet Raadets generalsekretaer om deres godkendelse af den anbefalede aendring ; saafremt alle godkendelser er tilgaaet generalsekretaeren indenudloebet af den i denne artikels stk. 3 omhandlede frist paa seks maaneder, skal denne dato dog anses for at vaere udloebsdatoen for forannaevnte seks maaneders frist;

ii) udloebsdatoen for den i denne artikels stk. 4 omhandlede frist paa ni maaneder.

7. Enhver aendring, der anses for godkendt, traeder i kraft enten seks maaneder efter den dato, da den er blevet anset for godkendt, eller - hvis en anden periode er fastsat i den foreslaaede aendring - ved udloebet af denne periode efter den dato, da aendringen blev anset for godkendt.

8. Raadets generalsekretaer skal snarest muligt underrette de kontraherende parter og andre signatarstater om enhver indvending mod en anbefalet aendring, som er fremsat i overensstemmelse med stk. 3 a), og om enhver meddelelse, der er modtaget i overensstemmelse med stk. 3 b) i denne artikel. Han skal efterfoelgende underrette de kontraherende parter og andre signatarstater om, hvorvidt den eller de kontraherende parter, der har fremsendt saadanne meddelelser, rejser indvendinger mod den anbefalede aendring eller godkender den.

Artikel 16

1. Den i artikel 15 i denne konvention fastsatte aendringsprocedure er ikke til hinder for, at ethvert tillaeg, med undtagelse af dets definitioner, kan aendres ved en raadsbeslutning. Alle kontraherende parter i denne konvention skal af Raadets generalsekretaer indbydes til at deltage i droeftelsen af ethvert forslag til aendring af et tillaeg. Teksten til enhver saaledes besluttet aendring skal af Raadets generalsekretaer forelaegges de kontraherende parter i denne konvention, de andre signatarstater og de stater, der er medlemmer af Raadet, men ikke er kontraherende parter i denne konvention.

2. AEndringer, der er vedtaget i henhold til denne artikels stk. 1, traeder i kraft seks maaneder efter, at Raadets generalsekretaer har forelagt dem. Hver kontraherende part, der er bundet af et tillaeg, som er genstand for saadanne aendringer, skal anses for at have godkendt disse aendringer, medmindre den taget forbehold i overensstemmelse med denne konventions artikel 5.

Artikel 17

1. Enhver stat, der ratificerer eller tiltraeder denne konvention, skal anses for at have godkendt alle aendringer deri, som er traadt i kraft paa tidspunktet for deponeringen af dens ratifikations- eller tiltraedelsesinstrument.

2. Enhver stat, der godkender et tillaeg, skal, medmindre den tager forbehold i henhold til denne konventions artikel 5, anses for at have godkendt alle aendringer i tillaegget, som er traadt i kraft paa tidspunktet for dens meddelelse til Raadets generalsekretaer om godkendelsen.

Artikel 18

Raadets generalsekretaer skal give de kontraherende parter i denne konvention, de andre signatarstater, de stater, der er medlemmer af Raadet, men ikke er kontraherende parter i denne konvention, og De forenede Nationers generalsekretaer meddelelse om: a) undertegnelser, ratifikationer og tiltraedelser i henhold til denne konventions artikel 11;

b) tidspunktet for konventionens og hvert enkelt tillaegs ikrafttraeden i overensstemmelse med artikel 12;

c) meddelelser modtaget i overensstemmelse med artiklerne 9 og 13;

d) meddelelser og forelaeggelser modtaget i overensstemmelse med artiklerne 5, 16 og 17;

e) opsigelser i henhold til artikel 14;

f) enhver aendring, der anses for at vaere godkendt i overensstemmelse med artikel 15, og datoen for dens ikrafttraeden;

g) enhver aendring af tillaeggene vedtaget af Raadet i overensstemmelse med artikel 16 og datoen for dens ikrafttraeden.

Artikel 19

I overensstemmelse med artikel 102 i De forenede Nationers pagt skal denne konvention registreres i De forenede Nationers sekretariat paa begaering af Raadets generalsekretaer.

Til bekraeftelse heraf har undertegnede befuldmaegtigede, som er behoerigt bemyndigede dertil, underskrevet denne konvention.

Udfaerdiget i Kyoto den attende maj nitten hundrede og treoghalvfjerds paa engelsk og fransk, idet begge tekster har samme gyldighed, i ét originaleksemplar, som skal deponeres hos Raadets generalsekretaer, der skal fremsende bekraeftede genparter til samtlige de i denne konventions artikel 11, stk. 1, omhandlede stater.

TILLAEG VEDROERENDE TOLDOPLAG

INDLEDNING

Det ligger i den internationale handelssaedvanes natur, at man i saerdeles mange tilfaelde ikke paa indfoerselstidspunktet har klarhed over den endelige anvendelse af indfoerte varer. Dette betyder, at importoererne er tvunget til at oplagre varerne i perioder af laengere eller kortere varighed.

Hvor det er meningen, at varerne skal genudfoeres, er det i importoerens interesse, at varerne toldbehandles saaledes, at betaling af told og afgifter undgaas.

Naar det er meningen, at der kun skal ske indfoersel af varerne, er det ligeledes i importoerens interesse, at betalingen af told og afgifter kan udskydes indtil varernes faktiske overgang til forbrug.

For at give importoererne saadanne lettelser har de fleste lande i deres lovgivning fastsat regler om toldoplag.

Imidlertid er indfoerte varer ikke de eneste, som kan gives adgang til toldoplag.

For eksempel tillader nogle lande, at varer, for hvilke der skal betales eller er betalt indenlandske afgifter og skatter (hvad enten varerne har oprindelse i det paagaeldende land eller tidligere er indfoert mod betaling af told og afgifter) opbevares paa toldoplag, saaledes at de kan blive berettigede til fritagelse for betaling af - eller til tilbagebetaling af - saadanne indenlandske told- og afgiftsbeloeb.

Tilsvarende medfoerer oplaeggelse paa toldoplag af varer, som tidligere er blevet toldbehandlet efter andre regler, eller som ved genudfoersel er berettigede til tilbagebetaling af told og afgifter, at toldmyndighederne har mulighed for at betragte en saadan anden toldbehandling som ophoert eller at tilbagebetale tolden og afgifterne uden at afvente den egentlige genudfoersel.

Bestemmelserne i dette tillaeg finder ikke anvendelse paa: - opbevaring af varer paa et midlertidigt oplag (aflaaste lokaler, afspaerrede eller ikke-afspaerrede arealer godkendt af toldvaesenet, hvor varerne kan opbevares, medens de afventer fortoldning);

- opbevaring af varer i frihavne og frizoner;

- forarbejdning eller fabrikation under toldkontrol af varer, der er betinget fritaget for told og afgifter, i lokaler, som er godkendt af toldvaesenet (toldoplag for aktiv foraedling).

DEFINITIONER

I dette tillaeg betyder: a) udtrykket »oplaeggelse paa toldoplag« den toldbehandling, hvorved indfoerte varer opbevares under toldkontrol paa et naermere angivet sted (et toldoplag) uden betaling af told og afgifter;

b) udtrykket »told og afgifter« indfoerselstold og alle andre afgifter, skatter, gebyrer eller andre beloeb, der opkraeves ved eller i forbindelse med indfoersel af varer, men ikke saadanne gebyrer og beloeb, hvis stoerrelse er begraenset til den omtrentlige udgift til de ydede tjenester;

c) udtrykket »toldkontrol« de forholdsregler, der tages for at sikre overholdelsen af love og bestemmelser, som det paahviler toldvaesenet at haandhaeve;

d) udtrykket »sikkerhedsstillelse« den disposition, der giver toldvaesenet vished for, at en forpligtelse over for toldvaesenet vil blive opfyldt. Sikkerhedsstillelsen er »generel«, hvis den daekker de forpligtelser, der opstaar ved flere indfoersler;

e) udtrykket »person« baade fysiske og juridiske personer, medmindre andet fremgaar af sammenhaengen.

PRINCIP

1. Standardregel

Oplaeggelse paa toldoplag skal ske i overensstemmelse med bestemmelserne i dette tillaeg.

TYPER AF TOLDOPLAG

2. Standardregel

Ifoelge den nationale lovgivning skal der vaere toldoplag, som kan benyttes af alle importoerer (almindelige toldoplag).

Bemaerkning

I overensstemmelse med bestemmelserne i den nationale lovgivning kan almindelige toldoplag drives enten af toldvaesenet eller af andre myndigheder eller af fysiske eller juridiske personer.

3. Standardregel

Retten til at oplaegge indfoerte varer paa almindeligt toldoplag skal ikke begraenses til importoerer, men skal tilstaas enhver anden person, der har interesse deri.

4. Standardregel

Ifoelge den nationale lovgivning skal der vaere toldoplag udelukkende til brug for naermere angivne personer (private toldoplag), naar dette er noedvendigt for at daekke handelens eller industriens specielle behov.

OPRETTELSE AF TOLDOPLAG

5. Standardregel

Kravene til konstruktionen og indretningen af toldoplag og foranstaltningerne til toldkontrol fastsaettes af toldmyndighederne.

Bemaerkning

Med henblik paa kontrol kan toldmyndighederne isaer: - kraeve, at toldoplagene sikres med dobbelt laas (sikret ved aflaasning foretaget dels af den paagaeldende person, dels af toldvaesenet),

- holde lokalerne under konstant eller periodisk opsyn,

- foere regnskab over varerne eller kraeve, at et saadant bliver foert (ved at anvende enten saerlige fortegnelser eller de relevante blanketter) og

- foretage lejlighedsvise optaellinger af varerne paa toldoplaget.

FORVALTNING AF TOLDOPLAG

6. Standardregel

Det skal i den nationale lovgivning fastsaettes, hvilken person eller hvilke personer der er ansvarlige for betaling af told- og afgiftsbeloeb, som paahviler varer oplagt paa toldoplag, for hvilke der ikke er aflagt fyldestgoerende regnskab over for toldvaesenet.

7. Standardregel

Hvor der kraeves sikkerhedsstillelse for at sikre opfyldelsen af forpligtelser, der opstaar af flere toldbehandlinger, skal toldmyndighederne acceptere en generel sikkerhedsstillelse.

8. Anbefalet fremgangsmaade

Beloebet ifoelge en sikkerhedsstillelse boer fastsaettes saa lavt som muligt under hensyntagen til de told- og afgiftsbeloeb, der kan blive tale om at opkraeve.

9. Anbefalet fremgangsmaade

Toldmyndighederne boer give afkald paa sikkerhedsstillelse, hvis toldoplaget er under behoerigt toldopsyn, i saerdeleshed, hvis det er aflaast ved toldvaesenets foranstaltning.

10. Standardregel

Toldmyndighederne fastsaetter reglerne vedroerende forvaltning af toldoplag, og foranstaltninger vedroerende opbevaring af varer paa toldoplag, lagerregnskab og bogholderi skal vaere undergivet toldmyndighedernes godkendelse.

VARER, DER KAN OPLAEGGES PAA TOLDOPLAG

11. Anbefalet fremgangsmaade

Oplaeggelse paa almindeligt toldoplag boer vaere tilladt for alle slags indfoerte varer, for hvilke der skal betales told og afgifter, eller som er undergivet andre indskraenkninger eller forbud end saadanne, der er paalagt paa grund af hensynt til den offentlige moral eller orden, den offentlige sikkerhed, den offentlige hygiejne eller sundhed eller af veterinaere eller plantepatologiske hensyn eller vedroerer beskyttelsen af patenter, varemaerker og enerettigheder, uden hensyn til maengde, oprindelsesland, ankomst- eller bestemmelsesland.

Varer, som udgoer en fare, eller som vil kunne paavirke andre varer eller kraever saerlige indretninger, boer kun oplaegges paa toldoplag, der er specielt indrettet hertil.

12. Standardregel

De kompetente myndigheder skal i den tilladelse, der giver adgang til fordelene ved benyttelse af privat toldoplag, eller i en relevant forskrift, angive de kategorier af varer, som kan oplaegges paa et saadant toldoplag.

13. Anbefalet fremgangsmaade

Oplaeggelse paa toldoplag boer tillades for varer, der er beretiget til tilbagebetaling af told og afgifter ved udfoersel, saaledes at de straks kan opnaa saadan tilbagebetaling paa betingelse af, at de udfoeres efterfoelgende.

14. Anbefalet fremgangsmaade

Oplaeggelse paa toldoplag med henblik paa efterfoelgende udfoersel eller anden godkendt anvendelse boer tillades for varer, der midlertidigt er fritaget for told, hvorved de forpligtelser, som herved maatte vaere paalagt, skal anses for opfyldt.

15. Anbefalet fremgangsmaade

Oplaeggelse paa toldoplag boer tillades for varer, der agtes udfoert, og for hvilke der skal opkraeves eller er opkraevet indenlandske afgifter eller skatter, saaledes at de kan opnaa fritagelse for eller tilbagebetaling af saadanne indenlandske skatter og afgifter paa betingelse af, at de udfoeres efterfoelgende.

OPLAEGGELSE PAA TOLDOPLAG

16. Standardregel

Den nationale lovgivning skal angive vilkaarene for, hvordan varer, der skal oplaegges paa toldoplag, skal praesenteres paa det kompetente toldsted, og hvordan en varedeklaration skal afgives.

TILLADTE BEHANDLINGER AF VARERNE

17. Standardregel

En person, der er berettiget til at disponere over varer paa toldoplag, skal kunne: a) undersoege dem;

b) udtage proever, eventuelt mod betaling af told og afgifter;

c) foretage behandlinger, der er noedvendige for varernes bevarelse.

18. Standardregel

Varer paa toldoplag kan underkastes saedvanlige former for behandling til forbedring af deres emballage eller handelskvalitet eller til at goere dem klar til transport, saasom opdeling og samling, sortering, klassificering og nyemballering.

VARIGHED AF OPLAEGGELSE PAA TOLDOPLAG

19. Standardregel

Den tilladte laengste tid, i hvilken varer kan ligge paa toldoplag, skal fastsaettes under behoerig hensyntagen til erhvervslivets behov og maa ikke vaere mindre end et aar.

EJERSKIFTE

20. Standardregel

Overdragelse af varer paa toldoplag skal vaere tilladt.

VARER DER ER BESKADIGET, GAAET TABT ELLER OEDELAGT

21. Standardregel

Varer, der er forringet eller oedelagt ved haendeligt uheld eller som foelge af force majeure, inden de er frafoert et toldoplag, skal tillades fortoldet, som om de var blevet indfoert i den forringede eller oedelagte tilstand.

22. Standardregel

For toldoplagte varer, der er oedelagt eller gaaet uigenkaldeligt tabt, haendeligt eller som foelge af force majeure, skal der ikke betales told og afgifter, forudsat at det behoerigt godtgoeres over for toldmyndighederne, at varerne er oedelagt eller gaaet tabt.

Alt affald eller skrot, der er tilovers efter oedelaeggelse, skal, hvis det overgaar til forbrug, fortoldes som om saadant affald og skrot var indfoert i denne tilstand.

23. Standardregel

Varer paa toldoplag skal paa begaering af den person, der er berettiget til at disponere over dem - efter toldmyndighedernes naermere bestemmelse og under toldvaesenets kontrol - helt eller delvis kunne overgives til det offentlige eller tilintetgoeres eller goeres handelsmaessigt vaerdiloese. Saadan overgivelse eller tilintetgoerelse maa ikke paafoere det offentlige nogen som helst udgifter.

Alt affald eller skrot, der er tilovers efter tilintetgoerelse, skal, hvis det overgaar til forbrug, fortoldes som om saadant affald og skrot var indfoert i denne tilstand.

FRAFOERSEL FRA TOLDOPLAG

24. Standardregel

Enhver person, der er berettiget til at disponere over varerne, skal vaere berettiget til helt eller delvis at frafoere dem toldoplaget med henblik paa genudfoersel, overgang til forbrug, overfoersel til et andet toldoplag eller til en hvilken som helst anden toldbehandling, i overensstemmelse med de betingelser og formaliteter, der finder anvendelse i hvert enkelt tilfaelde.

VARER, DER OVERGAAR TIL FORBRUG

25. Standardregel

Den nationale lovgivning skal angive det tidspunkt, der skal tages i betragtning ved beregning af vaerdi og maengde af varer, som frafoeres et toldoplag med henblik paa overgang til forbrug, og de told- og afgiftssatser, der skal anvendes paa dem.

VARER, DER IKKE FRAFOERES TOLDOPLAG

26. Standardregel

Den nationale lovgivning skal angive den fremgangsmaade, der skal foelges, dersom varer ikke frafoeres et toldoplag inden den fastsatte frist.

27. Anbefalet fremgangsmaade

Dersom varer, der ikke er frafoert et toldoplag, bliver afhaendet af toldvaesenet, boer overskuddet ved salget, efter fradrag af told og afgifter og alle andre paaloebne gebyrer og udgifter, enten afleveres, dersom det er muligt, til den eller de personer, er er berettiget til at modtage det, eller staa til deres raadighed i et naermere fastsat tidsrum.

OPLYSNINGER VEDROERENDE TOLDOPLAG

28. Standardregel

Toldmyndighederne skal drage omsorg for, at alle relevante oplysninger vedroerende oplaeggelse pa toldoplag er let tilgaengelige for enhver person, der har interesse deri.

ANNEX

INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION OF CUSTOMS PROCEDURES

PREAMBLE

The CONTRACTING PARTIES to the present convention, established under the auspices of the Customs Cooperation Council,

NOTING that divergences between national customs procedures can hamper international trade and other international exchanges,

CONSIDERING that it is in the interests of all countries to promote such trade and exchanges and to foster international cooperation,

CONSIDERING that simplification and harmonization of their customs procedures can effectively contribute to the development of international trade and of other international exchanges,

CONVINCED that an international instrument proposing provisions which countries undertake to apply as soon as they are able to do so would lead progressively to a high degree of simplification and harmonization of customs procedures, which is one of the essential aims of the Customs Cooperation Council,

HAVE AGREED AS FOLLOWS:

CHAPTER I Definitions

Article 1

Fot the purposes of this convention: (a) the term "the Council" means the organization set up by the convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;

(b) the term "Permanent Technical Committee" means the Permanent Technical Committee of the Council;

(c) the term "ratification" means ratification, acceptance or approval.

CHAPTER II Scope of the convention and structure of the Annexes

Article 2

Each Contracting Party undertakes to promote the simplification and harmonization of customs procedures and, to that end, to conform, in accordance with the provisions of this convention, to the standards and recommended practices in the Annexes to this convention. However, nothing shall prevent a Contracting Party from granting facilities greater than those provided for therein, and each Contracting Party is recommended to grant such greater facilities as extensively as possible.

Article 3

The provisions of this convention shall not preclude the application of prohibitions or restrictions imposed under national legislation.

Article 4

Each Annex to this convention consists, in principle, of: (a) an introduction summarizing the various matters dealt with in the Annex;

(b) definitions of the main customs terms used in the Annex;

(c) standards, being those provisions the general application of which is recognized as necessary for the achievement of harmonization and simplification of customs procedures;

(d) recommended practices, being those provisions which are recognized as constituting progress towards the harmonization and the simplification of customs procedures, the widest possible application of which is considered to be desirable;

(e) notes, indicating some of the possible courses of action to be followed in applying the standard or recommended practice concerned.

Article 5

1. Any Contracting Party which accepts an Annex shall be deemed to accept all the standards and recommended practices therein unless at the time of accepting the Annex or at any time thereafter it notifies the Secretary-General of the Council of the standard(s) and recommended practice(s) in respect of which it enters reservations, stating the differences existing between the provisions of its national legislation and those of the standard(s) and recommended practice(s) concerned. Any Contracting Party which has entered reservations may withdraw them, in whole or in part, at any time, by notification to the Secretary-General specifying the date on which such withdrawal takes effect.

2. Each Contracting Party bound by an Annex shall, at least once every three years, review the standards and recommended practices therein in respect of which it has entered reservations, compare them with the provisions of its national legislation and notify the Secretary-General of the Council of the results of that review.

CHAPTER III Role of Council and of the Permanent Technical Committee

Article 6

1. The Council shall, in accordance with the provisions of this convention, supervise the administration and development of this convention. It shall, in particular, decide upon the incorporation of new Annexes in the convention.

2. To these ends the Permanent Technical Committee shall, under the authority of the Council, and in accordance with any directions given by the Council, have the following functions: (a) to prepare new Annexes and to propose to the Council their adoption with a view to their incorporation in the convention;

(b) to submit to the Council proposals for such amendments to this convention or to its Annexes as it may consider necessary and, in particular, proposals for amendments to the texts of the standards and recommended practices and for the upgrading of recommended practices to standards;

(c) to furnish opinions on any matters concerning the application of the convention;

(d) to perform such tasks as the Council may direct in relation to the provisions of the convention.

Article 7

For the purposes of voting in the Council and in the Permanent Technical Committee each Annex shall be taken to be a separate convention.

CHAPTER IV Miscellaneous provisions

Article 8

For the purposes of this convention, any Annex or Annexes to which a Contracting Party is bound shall be construed to be an integral part of the convention, and in relation to that Contracting Party any reference to the convention shall be deemed to include a reference to such Annex or Annexes.

Article 9

Contracting Parties which form a customs or economic union may state by notification to the Secretary-General of the Council that for the application of a given Annex to this convention their territories are to be taken as a single territory. In each instance where, as a result of such notification, differences exist between the provisions of that Annex and those of the legislation applicable to the territories of the Contracting Parties, the States concerned shall enter a reservation to the standard or recommended practice in question under Article 5 of the convention.

CHAPTER V Final provisions

Article 10

1. Any dispute between two or more Contracting Parties concerning the interpretation or application of this convention shall so far as possible be settled by negotiation between them.

2. Any dispute which is not settled by negotiation shall be referred by the Contracting Parties in dispute to the Permanent Technical Committee which shall thereupon consider the dispute and make recommendations for its settlement.

3. If the Permanent Technical Committee is unable to settle the dispute, it shall refer the matter to the Council, which shall make recommendations in accordance with Article III (e) of the convention establishing the Council.

4. The Contracting Parties in dispute may agree in advance to accept the recommendations of the Permanent Technical Committee or Council as binding.

Article 11

1. Any Member State of the Council and any Member State of the United Nations or its specialized agencies may become a Contracting Party to this convention: (a) by signing it without reservation of ratification;

(b) by depositing an instrument of ratification after signing it subject to ratification ; or

(c) by acceding to it.

2. This convention shall be open until 30 June 1974 for signature at the headquarters of the Council in Brussels by the States referred to in paragraph 1 of this Article. Thereafter, it shall be open for their accession.

3. Any State, not being a member of the organizations referred to in paragraph 1 of this Article, to which an invitation to that effect has been addressed by the Secretary-General of the Council at the Council's request may become a Contracting Party to this convention by acceding thereto after its entry into force.

4. Each State referred to in paragraph 1 or 3 of this Article shall at the time of signing, ratifying or acceding to this convention specify the Annex or Annexes it accepts, it being necessary to accept at least one Annex. It may subsequently notify the Secretary-General of the Council that it accepts one or more further Annexes.

5. The instruments of ratification or accession shall be deposited with the Secretary-General of the Council.

6. The Secretary-General of the Council shall notify the Contacting Parties to this convention, the other signatory States, those Member States of the Council that are not Contracting Parties to the convention, and the Secretary-General of the United Nations of any new Annex that the Council may decide to incorporate in this convention. Contracting Parties accepting such a new Annex shall notify the Secretary-General of the Council in accordance with paragraph 4 of this Article.

7. The provisions of paragraph 1 of this Article shall also apply to the customs or economic unions referred to in Article 9 of this convention in so far as the obligations arising from the instruments establishing such customs or economic unions require the competent bodies thereof to contract in their own name. However, such bodies shall not have the right to vote.

Article 12

1. This convention shall enter into force three months after five of the States referred to in paragraph 1 of Article 11 thereof have signed the convention without reservation of ratification or have deposited their instruments of ratification or accession.

2. For any State signing without reservation of ratification, ratifying or acceding to this convention after five States have signed it without reservation of ratification or have deposited their instruments of ratification or accession, this convention shall enter into force three months after the said State has signed without reservation of ratification or deposited its instrument of ratification or accession.

3. Any Annex to this convention shall enter into force three months after five Contracting Parties have accepted that Annex.

4. For any State which accepts an Annex after five States have accepted it, that Annex shall enter into force three months after the said State has notified its acceptance.

Article 13

1. Any State may, at the time of signing this convention without reservation of ratification or of depositing its instrument of ratification or accession, or at any time thereafter, declare by notification given to the Secretary-General of the Council that this convention shall extend to all or any of the territories for whose international relations it is responsible. Such notification shall take effect three months after the date of the receipt thereof by the Secretary-General of the Council. However, the convention shall not apply to the territories named in the notification before the convention has entered into force for the State concerned.

2. Any State which has made a notification under paragraph 1 of this Article extending this convention to any territory for whose international relations it is responsible may notify the Secretary-General of the Council, under the procedure of Article 14 of this convention, that the territory in question will no longer apply the convention.

Article 14

1. This convention is of unlimited duration but any Contracting Party may denounce it at any time after the date of its entry into force under Article 12 thereof.

2. The denunciation shall be notified by an instrument in writing, deposited with the Secretary-General of the Council.

3. The denunciation shall take effect six months after the receipt of the instrument of denunciation by the Secretary-General of the Council.

4. The provisions of paragraphs 2 and 3 of this Article shall also apply in respect of the Annexes to this convention, any Contracting Party being entitled, at any time after the date of their entry into force under Article 12 of the convention, to withdraw its acceptance of one or more Annexes. Any Contracting Party which withdraws its acceptance of all the Annexes shall be deemed to have denounced the convention.

Article 15

1. The Council may recommend amendments to this convention. Every Contracting Party shall be invited by the Secretary-General of the Council to participate in the discussion of proposals for amendment of this convention.

2. The text of any amendment so recommended shall be communicated by the Secretary-General of the Council to all Contracting Parties to this convention, to the other signatory States and to those Member States of the Council that are not Contracting Parties to this convention.

3. Within a period of six months from the date on which the recommended amendment is so communicated, any Contracting Party or, if the amendment affects an Annex in force, any Contracting Party bound by that Annex may inform the Secretary-General of the Council: (a) that it has an objection to the recommended amendment, or

(b) that, although it intends to accept the recommended amendment, the conditions necessary for such acceptance are not yet fulfilled in its country.

4. If a Contracting Party sends the Secretary-General of the Council a communication as provided for in paragraph 3 (b) of this Article, it may, so long as it has not notified the Secretary-General of its acceptance of the recommended amendment, submit an objection to that amendment within a period of nine months following the expiry of the six-month period referred to in paragraph 3 of this Article.

5. If an objection to the recommended amendment is stated in accordance with the terms of paragraph 3 or 4 of this Article, the amendment shall be deemed not to have been accepted and shall be of no effect.

6. If no objection to the recommended amendment in accordance with paragraph 3 or 4 of this Article has been stated, the amendment shall be deemed to have been accepted as from the date specified below: (a) if no Contracting Party has sent a communication in accordance with paragraph 3 (b) of this Article, on the expiry of the period of six months referred to in paragraph 3;

(b) if any Contracting Party has sent a communication in accordance with paragraph 3 (b) of this Article, on the earlier of the following two dates: (i) the date by which all the Contracting Parties which sent such communications have notified the Secretary-General of the Council of their acceptance of the recommended amendment, provided that, if all the acceptances were notified before the expiry of the period of six months referred to in paragraph 3 of this Article, that date shall be taken to be the date of expiry of the said six-month period;

(ii) the date of expiry of the nine-month period referred to in paragraph 4 of this Article.

7. Any amendment deemed to be accepted shall enter into force either six months after the date on which it was deemed to be accepted or, if a different period is specified in the recommended amendment, on the expiry of that period after the date on which the amendment was deemed to be accepted.

8. The Secretary-General of the Council shall, as soon as possible, notify the Contracting Parties to this convention and other signatory States of any objection to the recommended amendment made in accordance with paragraph 3 (a), and of any communication received in accordance with paragraph 3 (b), of this Article. He shall subsequently inform the Contracting Parties and other signatory States whether the Contracting Party or parties which have sent such a communication raise an objection to the recommended amendment or accept it.

Article 16

1. Independently of the amendment procedure laid down in Article 15 of this convention any Annex, excluding its definitions, may be modified by a decision of the Council. Every Contracting Party to this convention shall be invited by the Secretary-General of the Council to participate in the discussion of any proposal for the amendment of an Annex. The text of any amendment so decided upon shall be communicated by the Secretary-General of the Council to the Contracting Parties to this convention, the other signatory States and those Member States of the Council that are not contracting parties to this convention.

2. Amendments decided upon under paragraph 1 of this Article shall enter into force six months after their communication by the Secretary-General of the Council. Each Contracting Party bound by an Annex forming the subject of such amendments shall be deemed to have accepted those amendments unless it enters a reservation under the procedure of Article 5 of this convention.

Article 17

1. Any State ratifying or acceding to this convention shall be deemed to have accepted any amendments thereto which have entered into force at the date of deposit of its instrument of ratification or accession.

2. Any State which accepts an Annex shall be deemed, unless it enters reservations under Article 5 of this convention, to have accepted any amendments to that Annex which have entered into force at the date on which it notifies its acceptance to the Secretary-General of the Council.

Article 18

The Secretary-General of the Council shall notify the Contracting Parties to this convention, the other signatory States, those Member States of the Council that are not Contracting Parties to this convention, and the Secretary-General of the United Nations of: (a) signatures, ratifications and accessions under Article 11 of this convention;

(b) the date of entry into force of this convention and of each of the Annexes in accordance with Article 12;

(c) notifications received in accordance with Articles 9 and 13;

(d) notifications and communications received in accordance with Articles 5, 16 and 17;

(e) denunciations under Article 14;

(f) any amendment deemed to have been accepted in accordance with Article 15 and the date of its entry into force;

(g) any amendment to the Annexes adopted by the Council in accordance with Article 16 and the date of its entry into force.

Article 19

In accordance with Article 102 of the Charter of the United Nations, this convention shall be registered with the Secretariat of the United Nations at the request of the Secretary-General of the Council.

In witness whereof the undersigned, being duly authorized thereto, have signed this convention.

Done at Kyoto, this eighteenth day of May nineteen hundred and seventy-three, in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary-General of the Council who shall transmit certified copies to all the States referred to in paragraph 1 of Article 11 of this convention.

ANNEX CONCERNING CUSTOMS WAREHOUSES

INTRODUCTION

It is in the nature of international trade practice that in a great many cases it is not known at the time of importation how imported goods will finally be disposed of. This means that the importers are obliged to store the goods for more or less long periods.

Where it is intended to re-export the goods, it is in the importer's interest to place them under a customs procedure which obviates the need to pay import duties and taxes.

When goods are intended for outright importation, it is again in the importer's interest to be able to delay payment of the import duties and taxes until the goods are actually taken into home use.

In order to make these facilities available to importers, most countries have provided in their national legislations for the customs warehousing procedure.

However, imported goods are not the only goods which may qualify for customs warehousing.

For example, some countries allow goods that are liable to, or have borne, internal duties and taxes (whether of national origin or previously imported against payment of import duties and taxes) to be stored in customs warehouses in order that they may qualify for exemption from, or repayment of, such internal duties and taxes.

Similarly, the deposit in a customs warehouse of goods that have previously been dealt with under another customs procedure or that may qualify, upon exportation, for repayment of import duties and taxes, makes it possible for the customs authorities to grant discharge of such other customs procedure or to repay the import duties and taxes, as the case may be, before the goods are actually re-exported.

The provisions of this Annex do not apply to: - the storage of goods in temporary store (locked premises and enclosed or unenclosed spaces approved by the customs, in which goods may be stored pending clearance);

- the storage of goods in free ports and free zones;

- the processing or manufacturing, under customs supervision, of goods conditionally relieved from import duties and taxes in premises approved by the customs (inward processing warehouses).

DEFINITIONS

For the purposes of this Annex: (a) the term "customs warehousing procedure" means the customs procedure under which imported goods are stored under customs control in a designated place (a customs warehouse) without payment of import duties and taxes;

(b) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(c) the term "customs control" means measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing;

(d) the term "security" means that which ensures, to the 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;

(e) the term "person" means both natural and legal persons, unless the context otherwise requires.

PRINCIPLE

1. Standard

The customs warehousing procedure shall be governed by the provisions of this Annex.

CLASSES OF WAREHOUSES

2. Standard

National legislation shall provide for customs warehouses open to all importers (public customs warehouses).

Note

In accordance with the provisions of national legislation, public customs warehouses may be managed either by the customs authorities or by other authorities or by natural or legal persons.

3. Standard

The right to store imported goods in public customs warehouses shall not be restricted only to importers but shall be extended to any other persons interested.

4. Standard

National legislation shall provide for customs warehouses to be used solely by specified persons (private customs warehouses) when this is necessary to meet the special requirements of trade or industry.

ESTABLISHMENT OF WAREHOUSES

5. Standard

The requirements as regards the construction and layout of customs warehouses and the arrangements for customs control shall be laid down by the customs authorities.

Note

For the purpose of control, the customs authorities may, in particular: - require that customs warehouses be double-locked (secured by the lock of the person concerned and by the customs lock);

- keep the premises under permanent or intermittent supervision;

- keep, or require to be kept, accounts of goods warehoused (by using either special registers or the relevant declarations);

- take stock of the goods in the warehouse from time to time.

MANAGEMENT OF WAREHOUSES

6. Standard

National legislation shall specify the person or persons held responsible for the payment of any import duties and taxes chargeable on goods placed under the customs warehousing procedure that are not accounted for to the satisfaction of the customs authorities.

7. Standard

When security is required to ensure that the obligations arising from several operations will be fulfilled, the customs authorities shall accept a general security.

8. Recommended practice

The amount of any security should be set as low as possible having regard to the import duties and taxes potentially chargeable.

9. Recommended practice

The customs authorities should waive security where the warehouse is under adequate customs supervision, in particular where it is customs-locked.

10. Standard

The customs authorities shall lay down the requirements as regards the management of customs warehouses, and arrangements for storage of goods in customs warehouses and for stock-keeping and accounting shall be subject to the approval of the customs authorities.

GOODS ALLOWED TO BE WAREHOUSED

11. Recommended practice

Storage in public customs warehouses should be allowed for all kinds of imported goods liable to import duties and taxes or to restrictions or prohibitions other than those imposed on grounds of public morality or order, public security, public hygiene or health, or for veterinary or phytopathological considerations, or relating to the protection of patents, trade marks and copyrights, irrespective of quantity, country of origin, country whence arrived or country of destination.

Goods which constitute a hazard, which are likely to affect other goods or which require special installations should be accepted only by customs warehouses specially designed to receive them.

12. Standard

The kinds of goods which may be stored in private customs warehouses shall be specified by the competent authorities in the authority granting the benefit of the customs warehousing procedure or in an appropriate provision.

13. Recommended practice

Storage in customs warehouses should be allowed for goods which are entitled to repayment of import duties and taxes when exported, so that they may qualify for such repayment immediately, on condition that they are to be exported subsequently.

14. Recommended practice

Storage in customs warehouses, with a view to subsequent exportation or other authorized disposal, should be allowed for goods under the temporary admission procedure, the obligations under that procedure thereby being discharged.

15. Recommended practice

Storage in customs warehouses should be allowed for goods intended for exportation that are liable to, or have borne, internal duties or taxes, in order that they may qualify for exemption from, or repayment of, such internal duties and taxes, on condition that they are to be exported subsequently.

ADMISSION INTO WAREHOUSES

16. Standard

National legislation shall specify the conditions under which goods for warehousing shall be produced at the competent customs office and a goods declaration shall be lodged.

AUTHORIZED OPERATIONS

17. Standard

Any person entitled to dispose of the warehoused goods shall be allowed: (a) to inspect them;

(b) to take samples, against payment of the import duties and taxes where appropriate;

(c) to carry out operations necessary for their preservation.

18. Standard

Warehoused goods shall be allowed to undergo usual forms of handling to improve their packaging or marketable quality or to prepare them for shipment, such as breaking bulk, grouping of packages, sorting and grading, and repacking.

DURATION OF WAREHOUSING

19. Standard

The authorized maximum duration of storage in a customs warehouse shall be fixed with due regard to the needs of trade and shall be not less than one year.

TRANSFER OF OWNERSHIP

20. Standard

The transfer of ownership of warehoused goods shall be allowed.

DETERIORATION, LOSS OR DESTRUCTION OF GOODS

21. Standard

Goods deteriorated or spoiled by accident or force majeure before leaving the warehouse shall be allowed to be cleared for home use as if they had been imported in their deteriorated or spoiled state.

22. Standard

Warehoused goods destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the customs authorities.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state.

23. Standard

At the request of the person entitled to dispose of them, any warehoused goods shall be allowed to be abandoned, in whole or in part, to the Revenue or to be destroyed or rendered commercially valueless under customs control, as the customs authorities may decide. Such abandonment or destruction shall not entail any cost to the Revenue.

Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state.

REMOVAL FROM WAREHOUSE

24. Standard

Any person entitled to dispose of the goods shall be authorized to remove all or part of them from warehouse for re-exportation, home use, removal to another customs warehouse or assignment to any other customs procedure, subject to compliance with the conditions and formalities applicable in each case.

GOODS TAKEN INTO HOME USE

25. Standard

National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods removed from customs warehouse for home use and the rates of the import duties and taxes applicable to them.

GOODS NOT REMOVED FROM WAREHOUSE

26. Standard

National legislation shall specify the procedure to be followed where goods are not removed from customs warehouse within the period laid down.

27. Recommended practice

When goods not removed from customs warehouse are sold by the customs, the proceeds of the sale, after deduction of the import duties and taxes and all other charges and expenses incurred, should either be made over to the person(s) entitled to receive them, when this is possible, or be held at their disposal for a specified period.

INFORMATION CONCERNING WAREHOUSES

28. Standard

The customs authorities shall ensure that all relevant information regarding the customs warehousing procedure is readily available to any person interested.