On ratification of the International Convention on Simplification and Harmonization of Customs Procedures

The Law of the Republic of Kazakhstan dated February 24, 2009 No. 141-IV

       To ratify the International Convention on Simplification and Harmonization of Customs Procedures, adopted in Brussels on June 26, 1999, with the following reservations to the Convention: "The Republic of Kazakhstan does not accept Chapter 3 "Coastal transportation of Goods" of Special Annex E, Chapter 3 "Return" of Special Annex F, Chapter 1 "Customs offences" of Special Annex H, Chapter 2 "Postal items" of Special Appendix J".  

      President of the Republic of Kazakhstan N. Nazarbayev  

  Chapter I Definition of concepts  

  Article 1  

       The concepts used in this Convention mean: a) "Standard Rule" - a provision, the application of which is recognized as necessary to achieve harmonization and simplification of customs rules and procedures; b) "Standard rule with a transitional period" - a Standard Rule of the General Annex, for the application of which a longer period of entry into force is allowed.;         c) "Recommended rule" - a provision of a Special Annex recognized as contributing to the achievement of the goal of harmonization and simplification of customs rules and procedures, the widest possible application of which is considered desirable; d) "national legislation" - legislative, regulatory legal and other acts of the competent authorities of a Contracting Party to be applied in the territory of this Contracting Party, including those that have entered into force international treaties are in force for this Party;         e) "General Annex" - a set of provisions to be applied to all Customs rules and procedures regulated by this Convention; f) "Special Annex" - a set of provisions to be applied to one or more Customs rules and procedures regulated by this Convention.;         g) "Recommendations" - explanations to the provisions of the General Annex, Special Annexes and their Chapters, indicating a number of possible ways to apply Standard Rules, Standard Rules with a Transitional Period and Recommended Rules and, in particular, describing best practices and examples recommended to achieve greater efficiency; h) "Standing Technical Committee" - Permanent The Technical Committee of the Council; and) "the Council" is an organization established by the Convention on the Establishment of the Customs Cooperation Council, signed in Brussels on December 15, 1950.;         (k) "Customs or economic union" means a union established by its member States, which is authorized to adopt its own regulatory legal acts binding on these States on matters governed by this Convention, and also has the authority to decide on signing, ratifying or acceding to this Convention in accordance with its internal procedures.  

  Chapter II Scope and structure of the Convention  

  Scope of the Convention   Article 2  

       Each of the Contracting Parties undertakes to contribute to the simplification and harmonization of Customs procedures and, to this end, to comply with the provisions of this Convention, the Standard Rules, the Standard Rules with a Transitional Period and the Recommended Rules contained in the annexes to this Convention. However, nothing prevents a Contracting Party from providing more favorable conditions than they provide for, and it is recommended that each Contracting Party provide such favorable conditions as widely as possible.  

  Article 3  

       The provisions of this Convention do not prevent the application of national legislation with respect to prohibitions and restrictions applied to goods subject to Customs control.  

  Structure of the Convention   Article 4  

       1. The Convention includes the Main Text, the General Annex and Special Annexes.         2. The General Annex and each of the Special Annexes to this Convention consists, as a rule, of Chapters into which the corresponding Annex is divided, and which include: a) definitions of concepts; b) Standard Rules, some of which in the General Annex are Standard Rules with a transitional period.         3. Each Special Application also contains Recommended Rules.         4. Each of the Annexes is provided with Recommendations that are not binding on the Contracting Parties.  

  Article 5  

       For the purposes of this Convention, any of the Special Annexes or any of their Chapters in respect of which a Contracting Party has undertaken obligations to apply them shall be considered an integral part of this Convention, and with respect to that Contracting Party, any reference to the Convention shall also mean a reference to the Annexes or their Chapters.  

  Chapter III Management of the application of the Convention  

  The Management Committee   Article 6  

       1. A Steering Committee is being established to consider issues related to the implementation of the Convention, to take measures for its uniform interpretation and application, as well as to prepare proposals for amendments to it.         2. The members of the Steering Committee are the Contracting Parties.        3. The authorized body of any subject of international law, which, in accordance with the provisions of Article 8 of this Convention recognizes the right to participate in the Convention as a Contracting Party, or any member of the World Trade Organization is entitled to participate in meetings of the Steering Committee as an observer. The status and rights of such an observer are determined by the decision of the Council. The aforementioned right cannot be used until the relevant decision of the Council has entered into force.         4. The Steering Committee may invite representatives of international governmental and non-governmental organizations to attend meetings of the Steering Committee as observers.         5. The Steering Committee: (a) submits proposals to the Contracting Parties for consideration: (i) to amend the Main Text of the Convention; (ii) to amend the General Annex, Special Annexes and their Chapters, as well as to introduce new Chapters into the General Annex;         (III) on the introduction of new Special Annexes and new Chapters in Special Annexes; b) decides on amendments to the Recommended Rules or on the introduction of new Recommended Rules in Special Annexes or their Chapters in the manner prescribed by Article 16 of this Convention; c) reviews the implementation of the provisions of this Convention in accordance with the procedure provided for in paragraph 4 of Article 13 of this Convention; d) reviews and updates the text of Recommendations;         (e) Consider any other matters related to this Convention that may be referred to it; (e) Inform the Standing Technical Committee and the Council of its decisions.         6. The authorized bodies of the Contracting Parties shall send their proposals concerning sub-paragraphs "a", "b", "c" and "d" of paragraph 5 of this Article to the Secretary General of the Council, stating their justification, as well as a request to include the issue in the agenda of the meeting of the Steering Committee. The Secretary General of the Council shall forward the received proposals for consideration to the authorized bodies of the Contracting Parties and the observers referred to in paragraphs 2, 3 and 4 of this Article.         7. Meetings of the Management Committee are held at least once a year. The Committee annually elects its Chairman and Vice-Chairman. The Secretary General of the Council shall send invitations to the authorized bodies of the Contracting Parties and observers referred to in paragraphs 2, 3 and 4 of this Article to participate in the meeting and the draft agenda no later than six weeks before the date of the meeting of the Steering Committee.         8. In cases where the decision does not receive the general consent of the participants, the issues submitted to the Steering Committee are resolved by a vote held between the participants of the Contracting Parties present. A two-thirds majority of the voting participants of the meeting is required to make a decision on the issues provided for in paragraphs "a", "b" and "c" of paragraph 5 of this Article. Decisions of the Management Committee on other issues are made by a simple majority of votes.        9. In cases where the provisions of paragraph 5 of Article 8 of this Convention are applied, Customs or economic unions that are Contracting Parties shall have only so many votes in voting as are equal to the number of votes of the member States of the union that are Contracting Parties.         10. The Management Committee approves the report before closing each meeting. This report shall be sent to the Council and to all Contracting Parties, as well as to the observers referred to in paragraphs 2, 3 and 4.         11. In the absence of relevant provisions in this Article, the Rules of Procedure of the Council shall apply, unless otherwise established by decisions of the Steering Committee.  

  Article 7  

Voting at the meetings of the Steering Committee is conducted separately for each Special Annex and each Chapter of the Special Annex.         (a) Each Contracting Party has the right to vote on the interpretation, application or amendment of the Main Text of the Convention and the General Annex to the Convention.;         b) On matters relating to the provisions of any of the Special Annexes or Chapters of Special Annexes that have entered into force, only those Contracting Parties that have adopted the relevant Special Annexes or Chapters of Special Annexes have the right to vote; c) Each Contracting Party has the right to vote on drafts of new Special Annexes or new Chapters of any Special Annex.  

  Chapter IV The Contracting Parties  

  Ratification of the Convention   Article 8  

       1. Any member of the Council and any Member of the United Nations or its specialized agencies may become a Contracting Party to this Convention by: (a) signing it without reservation of ratification; (b) depositing an instrument of ratification after signing it with reservation of ratification; (c) acceding to it.         2. This Convention shall be open for signature by the entities referred to in paragraph 1 of this Article until 30 June 1974 at the headquarters of the Council in Brussels. After this period, it will be open for such entities to join it.         3. Any Contracting Party, when signing, ratifying or acceding to the Convention, shall specify whether it accepts any of the Special Annexes or their Chapters. Subsequently, it may notify the depositary that it has accepted one or more Special Annexes or Chapters thereof.         4. The Contracting Parties adopting any new Special Annex or any new Chapter of any Special Annex shall notify the depositary accordingly in accordance with paragraph 3 of this Article.         5. (a) Any customs or economic union may become a Contracting Party in accordance with paragraphs 1, 2 and 3 of this Article. Such customs or economic union shall inform the depositary of its competence in matters governed by this Convention. Such a customs or economic union must also inform the depositary of any significant changes in the limits of its competence.         (b) Any customs or economic union that is a Contracting Party to this Convention, in matters within its competence, acquires rights on its behalf and becomes obligated to the extent that the Convention grants rights and imposes obligations on the member States of such Union that are Contracting Parties to this Convention. In this case, the member States of such a Union are not entitled to individually exercise these rights, including the right to vote.  

  Article 9  

       1. Any Contracting Party that ratifies or accedes to this Convention shall assume obligations for all amendments to this Convention, including amendments to the General Annex, which entered into force at the time of deposit of the instrument of ratification or accession by this Contracting Party to the depositary.        2. Any Contracting Party that accepts any Special Annex or Chapter thereof undertakes obligations for all amendments to the Standard Rules contained in this Special Annex or Chapter thereof, which entered into force at the time of notification to the depositary of their adoption. Any Contracting Party that adopts a Special Annex or Chapter thereof undertakes obligations for any amendments to the Recommended Rules contained therein, which entered into force at the time of notification of their adoption to the depositary, unless it has made reservations about the non-application of one or more of such Recommended Rules in accordance with Article 12 of this Convention..  

  Application of the Convention   Article 10  

       1. Any Contracting Party, when signing this Convention without reservation of ratification or when submitting an instrument of ratification or accession to the depositary, or at any time thereafter, has the right, by notification to the depositary, to make a declaration that this Convention applies to all or certain territories subject to its jurisdiction in the field of international relations. Such notification shall enter into force three months after the date of its receipt by the depositary. However, this Convention will not apply to the Territories indicated in the notification until it enters into force for the relevant Contracting Party.        2. Each Contracting Party that has submitted the notification provided for in paragraph 1 of this Article on the extension of this Convention to any territory subject to its jurisdiction in the field of international relations may, in accordance with the procedure established in Article 19 of this Convention, notify the depositary that this Convention will no longer apply in that territory. It will be.  

  Article 11  

       For the purposes of applying this Convention, a Customs or economic union that is a Contracting Party must notify the Secretary General of the Council of the territories that form this customs or economic union, and these territories will be treated as a single territory.  

  Acceptance of provisions and reservations   Article 12  

       1. All Contracting Parties hereby undertake obligations to comply with the General Annex.         2. A Contracting Party may adopt one or more Special Annexes or one or more Chapters thereof. A Contracting Party that has accepted any Special Annex or its Chapter(s) is considered to have accepted obligations to comply with all the Standard Rules contained therein. A Contracting Party that has accepted a Special Annex or its Chapter(s) is considered to have accepted obligations to comply with all the Recommended Rules contained therein, unless, at the time of adoption or at any other time thereafter, it has notified the depositary of the Recommended Rule(s) to which it makes reservations, indicating the discrepancy between the provisions of its national legislation and the relevant Recommended Rule(s). Any Contracting Party that has made reservations may at any time withdraw them in whole or in part by notifying the depositary, indicating the date on which such withdrawal takes effect.         3. Any Contracting Party that has assumed obligations in accordance with a particular Special Annex or its Chapter(s) shall examine the possibility of withdrawing any of its reservations to the Recommended Rules made in accordance with paragraph 2 of this Article and at the end of each three-year period calculated from the date of entry into force for that Contracting Party of this Convention. Of the Convention, notifies the Secretary General of the Council of the results, indicating those provisions of its national legislation that, in its opinion, do not allow the withdrawal of certain reservations.  

  Application of the provisions of the Convention   Article 13  

       1. Each Contracting Party must start applying the Standard Rules of the General Annex, Special Annexes and their Chapters adopted by it no later than 36 months after the entry into force of these Annexes and Chapters for that Contracting Party.         2. Each Contracting Party must start applying the Standard Rules it has adopted with a transitional period of the General Annex no later than 60 months after the date of entry into force of the General Annex for that Contracting Party.         3. Each Contracting Party shall apply the Recommended Rules of the Special Annexes or their Chapters adopted by it no later than 36 months after the entry into force of these Special Annexes and their Chapters for that Contracting Party, unless reservations have been made with respect to one or more of these Recommended Rules.         4. (a) In cases where the time limits provided for in paragraphs 1 or 2 of this Article prove to be practically insufficient for a Contracting Party to give effect to the provisions of the General Annex, that Contracting Party may, before the expiration of the time limits set out in paragraphs 1 and 2 of this Article, apply to the Steering Committee for an extension of these time limits. In its application, this Contracting Party indicates in respect of which (which) of the provisions of the General Annex an extension is requested, as well as the reasons for such an application.         (b) In exceptional cases, the Management Committee may decide to grant such an extension. Any decision of the Management Committee to grant an extension must contain a reference to the exceptional circumstances that gave rise to the decision, and the extension period in any case may not exceed one year. Upon expiration of the extension period, the Contracting Party must notify the depositary of the entry into force of the provisions in respect of which the extension has been granted.  

  Dispute resolution   Article 14  

       1. Any dispute between two or more Contracting Parties concerning the interpretation or application of this Convention shall, if possible, be settled through negotiations between them.         2. Any disputes that have not been resolved in the course of negotiations, the disputing Contracting Parties refer to the Steering Committee, which examines the dispute and makes recommendations for its resolution.         3. The disputing Contracting Parties may agree in advance that the recommendations of the Steering Committee will be binding on them.  

  Amendments to the Convention   Article 15  

1. The text of any amendment recommended to the Contracting Parties by a decision of the Steering Committee adopted in accordance with the procedure provided for in subparagraphs (a) (I) and (a) (II) paragraph 5 of Article 6, the Secretary General of the Council shall inform all Contracting Parties and those members of the Council who are not Contracting Parties.         2. Amendments to the Main Text of the Convention shall enter into force for all Contracting Parties twelve months after the transmission to the depositary of the acceptance documents by all Contracting Parties present at the meeting of the Steering Committee at which it was decided to recommend these amendments, provided that within twelve months from the date of notification of these changes, none of the The Contracting Parties have not submitted their objections.         3. Any amendment recommended for inclusion in the General Annex or Special Annexes or their Chapters shall be deemed to have been accepted six months after the date on which the amendment was communicated to the Contracting Parties, provided that: (a) none of the Contracting Parties to the Convention or, in the case of amendments to the Special Annex or its Chapter, none of the Contracting Parties, those applying this Special Appendix or Chapter have not submitted any objections.;         b) none of the Contracting Parties has informed the Secretary General of the Council that it intends to adopt the recommended amendments, but the necessary conditions for this have not yet been fulfilled.         4. If any Contracting Party sends to the Secretary-General of the Council the notification provided for in subparagraph (b) of paragraph 3 of this Article, since it has not yet notified the Secretary-General of the Council of the adoption of the recommended amendments, this Contracting Party may, within eighteen months after the expiration of the six-month period specified in paragraph 3 of this Article, raise its objections. about these changes.         5. If there is at least one notification of objections to the recommended amendment made in accordance with subparagraph (a) of paragraph 3 or paragraph 4 of this Article, the relevant amendment is considered not accepted and has no effect.         6. If at least one of the Contracting Parties has sent the notification provided for in subparagraph (b) of paragraph 3 of this Article, the relevant amendment will be considered accepted on the earlier of the two following dates: (a) the date by which all Contracting Parties that have sent such notifications have informed the Secretary General of the Council of their acceptance of the recommended amendment, provided that provided that all the specified messages have been received before the expiration of the six-month period specified in paragraph 3 of this Article., moreover, this date is taken as the date of expiry of the specified six-month period; b) the date of expiry of the eighteen-month period specified in paragraph 4 of this Article.         7. Any amendment to the General Annex or Special Annexes and their Chapters shall enter into force either six months after the date on which they are considered accepted, or, in cases where a different period is specified in the recommended amendments, after that period, starting from the date on which they are considered accepted.         8. The Secretary-General of the Council shall notify the Contracting Parties to this Convention as soon as possible of any objections to the recommended amendment made in accordance with subparagraph (a) of paragraph 3 of this Article and of any communications received on the grounds provided for in subparagraph (b) of paragraph 3 of this Article. The Secretary General of the Council shall further inform the Contracting Parties that the Contracting Party or the Parties that have sent such communications have submitted objections to the recommended amendment or have informed them of their acceptance.  

  Article 16  

     1. Regardless of what is stated in In accordance with Article 15 of this Convention on the procedure for amendments, the Steering Committee, in accordance with Article 6 of this Convention, may decide to amend any of the Recommended Rules or to introduce new Recommended Rules in any Special Annex or Chapter thereof. Each Contracting Party is invited by the Secretary General of the Council to participate in the consideration of issues at a meeting of the Steering Committee. The text of any amendments or new Recommended Regulations on which the above decision has been adopted shall be sent by the Secretary General of the Council to the Contracting Parties and to those members of the Council who are not Contracting Parties to this Convention.        2. Any amendment or new Recommended Rule being introduced, which has been decided upon in accordance with paragraph 1 of this Article, shall enter into force six months after the date of their transmission by the Secretary General of the Council. Each Contracting Party that has accepted obligations under the same Special Annex or Chapter to which changes or a new Recommended Rule are being introduced is considered to be obliged to accept these changes or a new Recommended Rule, unless that Party makes reservations in accordance with the procedure provided for in the Article 12 of this Convention.  

  Duration of the Convention for the Contracting Party   Article 17  

     1. This Convention has an unlimited period of validity, however, any Contracting Party has the right to declare its refusal to participate in it at any time after its entry into force in accordance with the procedure established by Article 18 of this Convention.         2. An application for denunciation shall be drawn up in a written document, which shall be sent to the depositary.         3. The denunciation shall take effect six months after the date of receipt by the depositary of the relevant instrument of denunciation.         4. The procedure established in paragraphs 2 and 3 of this Article also applies to Special Annexes or their Chapters, for which any Contracting Party has the right to withdraw its consent to their application at any time after their entry into force.         5. A Contracting Party that has withdrawn its consent to the application of the General Annex to the Convention shall be considered as having denounced this Convention. In this case, the procedure established in paragraphs 2 and 3 of this Article shall also apply.  

  Chapter V Final provisions  

  Entry into force of the Convention   Article 18  

     1. This Convention shall enter into force three months after five of the entities referred to in paragraphs 1 and 5 of Article 8 of this Convention have signed it without reservation of ratification or deposited their instruments of ratification or accession.         2. This Convention shall enter into force for any Contracting Party three months after it becomes a Contracting Party in accordance with the procedure provided for in Article 8 of this Convention.         3. Any Special Annex to this Convention or its Chapter shall enter into force three months after the adoption of the relevant Special Annex or Chapter by the five Contracting Parties.         4. After any Special Annex or Chapter thereof enters into force in accordance with the provisions of paragraph 3 of this Article, this Special Annex or Chapter thereof shall enter into force for any Contracting Party three months after its notification of its acceptance. However, none of the Special Annexes or their Chapters shall enter into force for any of the Contracting Parties until this Convention enters into force for that Contracting Party.  

  The Depositary of the Convention   Article 19  

1. This Convention, all signatures with or without reservations on ratification, as well as all instruments of ratification or accession, shall be deposited with the Secretary General of the Council.         2. The Depositary shall perform the following functions: (a) Receive and deposit the original texts of this Convention; (b) prepare certified copies of the originals of this Convention and transmit them to the Contracting Parties and to those members of the Council who are not Contracting Parties, as well as to the Secretary-General of the United Nations.;         (c) Receives all signatures with or without reservation of ratification, ratification or accession to this Convention, as well as receives and deposits any documents, notifications and communications relating to the adoption of this Convention; (d) verifies compliance with the procedure for signing or processing documents, notifications and communications relating to this Convention and, in the case of if necessary, it indicates to the Contracting Party the existing violations.;         e) notify the Contracting Parties, non-Contracting Party members of the Council and the Secretary-General of the United Nations of: - signatures, ratifications, accessions and acceptances of Annexes and Chapters in accordance with Article 8 of this Convention; - new Chapters of the General Annex and new Special Annexes or their Chapters, which the Steering Committee recommended to be included in the this Convention;        - the date of entry into force of this Convention, the General Annex and each Special Annex or its Chapter in accordance with the provisions of Article 18 of this Convention; - notifications received on the grounds provided for in Articles 8 , 10 , 11 , 12 and 13 of this Convention; - notifications from the Contracting Parties on the withdrawal of their consent to the application of Annexes or their Chapters; - refusal to participate in the manner prescribed by Article 17 of this Convention;        - any amendment adopted in accordance with Article 15 of this Convention and the date of its entry into force.         3. In the event of any disagreement between any of the Contracting Parties and the depositary regarding the performance of its functions by the latter, the depositary or such Contracting Party shall bring the matter to the attention of the other Contracting Parties and Signatories to this Convention, or, as appropriate, to the attention of the Steering Committee or the Council.  

  Registration of the convention and authenticity of texts   Article 20  

       In accordance with Article 102 of the Charter of the United Nations, this Convention is subject to registration with the United Nations Secretariat upon application by 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, one thousand nine hundred and seventy-three, in English and French, both texts being equally authentic, in a single copy to be deposited with the Secretary-General of the Council, who shall transmit certified copies to all the entities referred to in paragraph 1 of Article 8 of this Convention.  

                    General Application  

                          Table of contents  

Chapter 1 General provisions Chapter 2 Definition of concepts Chapter 3 Customs clearance and other Customs formalities Chapter 4 Duties and taxes A . Accrual, collection and payment of duties and taxes B . Deferred payment of duties and taxes B . Refund of duties and taxes Chapter 5 Guarantees Chapter 6 Customs control Chapter 7 Application of Information technology Chapter 8 Relations between the Customs Service and third parties Chapter 9 Information, decisions and regulations of the Customs Service A . General information information on specific issues B . Information on specific issues B . Decisions and orders Chapter 10 Appeal on customs issues A . Right to appeal B . Form and grounds for filing a complaint B . Consideration of the complaint  

  Chapter 1  

  General provisions  

1.1. The Standard Rule         The definitions of concepts, Standard Rules and Standard Rules with a Transitional Period of this Annex apply to those Customs rules and procedures listed in this Annex, as well as, to the extent applicable, to the rules and procedures contained in Special Annexes.   1.2. The Standard Rule         The conditions and procedures for the application of the Customs rules and procedures of this Annex, as well as Special Annexes, are determined by national legislation and should be extremely simple.   1.3. The standard rule         The Customs Service establishes and maintains official consultative relations with participants in foreign trade in order to develop cooperation and facilitate their participation in the implementation of the most effective working methods consistent with national legislation and international treaties.  

  Chapter 2  

  Definition of concepts  

The concepts used in this Convention mean: E1 "appeal" - the action of a person whose interests F23 are directly affected by a decision or omission of the customs service and who considers himself to have suffered damage as a result of applying to the competent authority for compensation for this damage; E2 "levying duties and taxes" - determining the amounts of duties and F19 taxes payable;   E3 "audit-based control" is a set of measures, with F4, by which the customs service makes sure that the declarations for goods are filled out correctly and the information indicated in them is accurate, checking the relevant account books, documents, accounting documents and commercial information available to the persons involved in the declaration.;   E4 "verification of the goods declaration" - actions performed by the F15 customs service to ensure that the goods declaration is executed correctly and that the necessary supporting documents comply with the established requirements; E5 "completion of customs clearance" - F9 customs formalities required for the release of goods into free circulation, for export or for placement under other customs modes;   E6 "customs service" is a government service charged with the application of customs legislation and the collection of duties and taxes, as well as the application of other laws and regulations related to the import, export, movement or storage of goods; E7 "customs control" is a set of measures carried out by the F3 customs service in order to ensure compliance with customs legislation;   E8 "customs duties" - duties stipulated by the customs tariff F11, which are applied to goods imported into or exported from the customs territory; E9 "customs formalities" - a set of actions F16 to be performed by relevant persons and the customs service in order to comply with the requirements of customs legislation;   E10 "customs legislation" - a set of laws and F18 by-laws related to the import, export, movement or storage of goods, the application and enforcement of which is entrusted directly to the customs service, as well as any regulations issued by the customs service within its competence;   E11 "customs authority" - an administrative subdivision F2 of the customs service authorized to perform customs formalities, as well as buildings and structures or other places designated by the competent authorities for this purpose; E12 "customs territory" - the territory where the customs legislation of the Contracting Party is applied F25; E13 "decision" - an act of an individual nature, by which the F6 Customs service makes a decision on the issue provided for by customs legislation;   E14 "declarant" - any person who makes a declaration of F7 goods or on whose behalf such declaration is made; E15 "due date" - the date on which duties and taxes are payable to F5; E16 "duties and taxes" - duties and taxes on import and/or F12 duties and taxes on export; E17 "inspection of goods" - operations for the actual inspection of goods F27 by the customs service in order to establish the conformity of the nature, origin, quantity and value of goods with the information specified in the goods declaration;   E18 "export duties and taxes" - customs and all other F13 duties, taxes or charges that are payable on or in connection with the export of goods, with the exception of any fees paid to the customs service or collected by it on behalf of other government agencies, the amount of which is limited by the approximate cost of services rendered;   E19 "declaration of goods" is a statement drawn up in accordance with the F8 form established by the Customs service, in which interested persons indicate the customs procedure to be applied to the goods and the information required by the customs service for the application of this procedure.;   E20 "import duties and taxes" - customs and all other duties, F14 taxes or fees that are payable upon importation or in connection with the import of goods, but with the exception of any fees paid to the customs service or collected by it on behalf of other government agencies, the amount of which is limited by the approximate cost of services rendered;   E21 "mutual administrative assistance" - actions performed F1 by one customs service on behalf of another customs service or jointly with it in order to properly apply customs legislation, as well as to prevent, investigate or suppress violations of customs legislation; E22 "inaction" - failure to perform an action or failure to take a decision, F21 provided for the customs service in accordance with in accordance with the customs legislation, within a reasonable period of time on the issue raised before her in a proper manner;   E23 "person" - a natural or legal person, unless otherwise indicated by F22; E24 "release of goods" - the action of the customs service, consisting of F20 in allowing interested persons to dispose of goods in respect of which customs clearance is carried out; E25 "refund" - full or partial refund of duties and taxes, F24 paid in with respect to goods, as well as full or partial exemption from duties and taxes, if they have not yet been paid.;   E26 "guarantee" is the security recognized by the customs service F17 for the fulfillment of obligations to the customs service. A guarantee is "general" if it ensures the fulfillment of obligations for several operations; E27 "third party" - any person who directly interacts F26 with the customs service in the interests of another person regarding the import, export, transportation or storage of goods.  

  Chapter 3 Customs clearance and other customs formalities  

  Customs authorities  

3.1. The Standard Rule         The Customs Service determines the customs authorities where the goods are presented or their customs clearance is carried out. When determining the powers and locations of such bodies and their work schedule, certain factors are taken into account, in particular the needs of trade.  3.2. The standard rule         At the request of the person concerned and for reasons recognized by the customs service as justified, the customs service, subject to the necessary conditions, performs the functions necessary for the application of customs rules and procedures outside the established places and opening hours of the customs authority. All payments charged by the customs service are limited to the approximate cost of the services rendered.  3.3. The standard rule         In cases where customs authorities are located at checkpoints on the common border, the neighboring customs services coordinate the opening hours and powers of the customs authorities.  3.4. Standard rule with a transitional period         At checkpoints on the common border, the customs services of neighboring States, whenever possible, carry out joint customs control.  3.5. A standard rule with a transitional period is that if one customs service plans to create a new customs authority or reorganize an existing one at a checkpoint on a common border, it will, whenever possible, cooperate with the neighboring customs service in order to create a joint checkpoint to simplify joint control.  

  The Declarant  

3.6. As a standard rule, national legislation defines the conditions for recognizing a person as a declarant.  3.7. Standard rule Any person who has the right to dispose of goods is recognized as a declarant.  

3.8. Standard rule The declarant is responsible to the Customs service for the accuracy of the information specified in the declaration and for the payment of duties and taxes.  

c) The rights of the declarant 3.9. Standard rule         Before submitting the goods declaration, the declarant is allowed, under the conditions determined by the customs service: a) to inspect the goods; b) to take samples 3.10. Standard rule         The Customs Service does not require the submission of a separate declaration for goods in respect of samples taken with the permission and under the control of the Customs service, provided that these samples are included in the goods declaration for the relevant consignment.  

  Declaration of goods  

a) The form and content of the goods declaration 3.11. Standard rule         The content of the goods declaration is determined by the Customs service. The written form of the goods declaration must comply with the UN Standard Form.         In the case of automated customs clearance, the format of the goods declaration submitted electronically is based on international standards for electronic data exchange, as prescribed by the Recommendations of the Customs Cooperation Council on Information Technology.  3.12. The standard rule         The Customs Service restricts the list of data to be entered in the goods declaration to only those information that is deemed necessary for the purposes of calculating and collecting customs duties and taxes, generating statistics and applying customs legislation.  3.13. The standard rule         In cases where, for reasons recognized by the customs service as justified, the declarant does not have all the information necessary to complete the goods declaration, it is allowed to file a preliminary or incomplete goods declaration provided that it contains information recognized by the customs service as necessary and that the declarant undertakes to complete it in full within the prescribed period.  3.14. The standard rule         In cases where the customs service registers a preliminary or incomplete declaration for goods, the customs and tariff regulation measures applied to these goods should not differ from those that would have been applied if a complete and duly completed declaration for goods had been submitted from the very beginning.         The release of goods is not delayed, provided that the necessary guarantees are provided to ensure the collection of duties and taxes payable.  3.15. The standard rule         The Customs Service requires the submission of the original declaration of goods and only the minimum required number of copies.  

b) Documents attached to the goods declaration 3.16. Standard rule         In order to confirm the declaration of goods, the customs service requires only those documents that are necessary to monitor this operation and ensure compliance with all requirements of customs legislation.  3.17. Standard Rule         In cases where individual supporting documents cannot be submitted together with the goods declaration for reasons recognized by the Customs service as justified, it allows the submission of such documents within a certain period of time.  3.18. A standard rule with a transitional period         The Customs Service authorizes the submission of supporting documents electronically.  3.19. Standard Rule         The Customs Service does not require the translation of the information contained in the documents, except in cases where it is necessary to process the declaration of goods.  

  Filing, registration and verification of the goods declaration  

3.20. Standard Rule         The Customs Service allows the filing of a declaration for goods at any authorized customs authority.  3.21. Standard rule with a transitional period         The Customs Service allows the filing of a declaration for goods electronically.  3.22. As a standard rule, the Goods declaration is submitted during the working hours set by the Customs service.  3.23. The standard rule         In cases where national legislation sets deadlines for submitting a declaration of goods, these deadlines should be sufficient to allow the declarant to complete the declaration of goods and obtain the required supporting documents.  3.24. Standard rule         At the request of the declarant and on grounds recognized by the customs service as justified, the latter extends the time limits provided for filing a declaration for goods.  3.25. The standard rule         National legislation provides for provisions governing the procedure for filing and registering or verifying the goods declaration and supporting documents prior to the arrival of the goods.  3.26. Standard Rule         In cases where the Customs service is unable to register a declaration for goods, it notifies the declarant of the reasons for this.  3.27. The standard rule         The Customs Service allows the declarant to make changes to the submitted goods declaration, provided that by the time of receiving such a request, it has not started checking the goods declaration or inspecting the goods.  3.28. Standard rule with a transitional period         The Customs Service allows the declarant to make changes to the submitted goods declaration if the request is received after the start of verification of the goods declaration, provided that the reasons given by the declarant are recognized by the Customs service as justified.  3.29. The standard rule with a transitional period is that the Declarant is allowed to withdraw the goods declaration and request a different customs regime, provided that the request is submitted to the customs service before the goods are released and the reasons are recognized by the customs service as justified.  3.30. Standard rule         The goods declaration is checked at the same time or as soon as possible after the registration of the declaration.  3.31. The standard rule         In order to verify the declaration of goods, the Customs service takes only those actions that it considers necessary in order to ensure compliance with customs legislation.  

  Special procedures for authorized persons  

3.32. The standard rule with a transitional period For authorized persons who meet the criteria established by the customs service, including compliance with the requirements of the customs service and the use of a satisfactory system for maintaining commercial documentation, the customs service provides for: - the release of goods upon presentation of the minimum information necessary to identify the goods and allow filling out the final declaration for the goods in the future; - registration of goods for the declarant's facilities or in another place authorized by the customs service; and in addition, as far as possible, other special procedures, namely: - allowing the filing of a single declaration for goods upon their import or export for a period of time during which the goods were repeatedly imported or exported by the same person; - allowing such authorized persons to use the data of their commercial documentation for the independent calculation of the payable customs duties and taxes and, if necessary, to ensure compliance with other requirements of the customs service;         - authorizing the filing of a declaration for goods in the form of entering information into the commercial documentation of an authorized person, followed by the additional filing of a declaration for goods.  

  Checking of goods  

a) The time allotted for checking the goods 3.33. Standard rule         In cases where the Customs service decides that the goods indicated in the declaration must be checked, such verification is carried out as soon as possible after the registration of the goods declaration.  3.34. Standard rule         When planning inspections, priority is given to checking live animals and perishable goods, as well as other goods whose urgent nature is recognized by the customs service.  3.35. A standard rule with a transitional period         In cases where goods are subject to inspection by other competent authorities and the Customs service is also planning an inspection, the Customs Service ensures that such inspections are coordinated and, as far as possible, carried out simultaneously.  

b) The presence of the declarant during the inspection of goods 3.36. Standard rule         The Customs Service considers requests from the declarant to be present or represented during the inspection of goods. Such requests are granted unless exceptional circumstances exist.  3.37. Standard rule         In cases where the Customs service considers it appropriate, it requires the presence of the declarant or his representative during the inspection of the goods in order to provide it with any necessary assistance to simplify the inspection.  

3.38. Standard rule Samples/samples are taken only in cases where it is deemed necessary by the Customs service in order to establish the name of the tariff position of the goods and/or the value of the declared goods, or in order to ensure the application of other provisions of national legislation. The samples/samples taken should be minimal.  

  Mistakes  

3.39. Standard rule         The Customs Service does not apply significant penalties for errors if it is satisfied that the errors are not intentional and were not made due to deliberate deception or gross negligence. In cases where the Customs service considers it necessary to prevent the recurrence of such mistakes, sanctions may be applied to a maximum extent than is necessary to achieve this goal.  

  Release of goods  

3.40. The standard rule         The goods indicated in the goods declaration are released immediately after their inspection by the customs service or after a decision not to inspect them, provided that: - no violations have been identified; - import or export licenses or any other necessary documents have been submitted; - all permits related to the specific procedure have been submitted; - all duties and taxes have been paid or the necessary measures have been taken to ensure their payment.  3.41. Standard rule If the customs service has sufficient grounds to believe that the declarant will subsequently perform all operations to complete customs clearance, it releases the goods provided that the declarant presents a commercial or official document containing basic information about the relevant batch of goods, which can be accepted by the customs service, and, if necessary, provides a guarantee ensuring collection required duties and taxes.  3.42. The standard rule         In cases where the Customs service decides on the need for laboratory analysis of samples/ samples of goods, submission of detailed technical documentation or expert opinion, it releases the goods before receiving the results of the relevant studies, provided that all necessary guarantees are provided and that such goods are not subject to any prohibitions or restrictions.  3.43. The standard rule         Upon detection of an offense, the customs service releases the goods without waiting for the end of the administrative or judicial procedure, provided that the goods are not subject to confiscation or will not be required in the future as material evidence, and also that the declarant pays customs duties and taxes and provides a guarantee ensuring the collection of all additional duties and taxes, as well as fines, which can be imposed.  

  Refusal or destruction of goods  

3.44. The standard rule         In cases where the goods have not yet been released for free circulation or when they are placed under a different customs regime and provided that no violations have been identified, the relevant person is not required to pay duties and taxes or the customs duties and taxes paid to him are subject to refund in the following cases:         - if, at the request of the person concerned, such goods are transferred to the state under customs control and with the permission of the customs service, or destroyed, or reduced to a state of loss of commercial value, and all related costs are borne by the person concerned; - if such goods are destroyed or irretrievably lost as a result of an accident or force majeure, provided that Such destruction or loss is established in a manner that is appropriate and recognized by the customs service.;         - natural wear or loss, provided that the natural wear or loss is properly established, satisfactory to the Customs service.         Any waste or residues resulting from the destruction of goods, if used on the domestic market or exported, are subject to duties and taxes applicable to such waste or residues imported or exported in this condition.  3.45. A standard rule with a transitional period         In cases where the customs service sells goods that have not been declared within the prescribed period or that could not be released, although no violations have been identified, proceeds from their sale, net of relevant duties and taxes and other expenses, are transferred to persons entitled to receive them, and in cases where this is not possible, they are reserved for these individuals for a certain period of time.  

  Chapter 4  

  Duties and taxes  

  A. Accrual, collection and payment of duties and taxes  

4.1. The Standard Rule         The conditions for the obligations to pay duties and taxes are determined by national legislation.  4.2. Standard rule The period during which applicable duties and taxes are calculated is established by national legislation. Accrual is carried out as soon as possible after the filing of a declaration for goods or any other obligation to pay duties and taxes.  4.3. The standard rule         The elements that serve as the basis for calculating the amounts of duties and taxes and the conditions for determining them are established by national legislation.  4.4. The Standard Rule         The rates of duties and taxes are published in official publications.  4.5. Standard rule National legislation defines the time period at which the rates of duties and taxes are set.  4.6. Standard rule National legislation defines the forms of payment of duties and taxes.  4.7. As a standard rule, national legislation defines the person/persons responsible for the payment of duties and taxes.  4.8. Standard rule National legislation sets the date and place of payment of duties and taxes.  4.9. Standard Rule         In cases where national legislation provides for the possibility of paying duties and taxes after the release of goods, the deadline for their payment must be at least 10 days after such release. No interest is charged during the period from the moment of release of the goods until the due date.  4.10. As a standard rule, national legislation sets a time limit within which the customs service can take measures to collect duties and taxes that have not been paid within the prescribed period.  4.11. As a standard rule, national legislation sets interest rates for calculating payments charged in excess of unpaid duties and taxes and the conditions for their application.  4.12. Standard Rule         When paying duties and taxes, the payer is given a payment document, unless the fact of payment can be confirmed in another way.  4.13. Standard rule with a transitional period National legislation defines the minimum cost and/or minimum amount of duties and taxes below which duties and taxes are not levied.  4.14. Standard Rule         In cases where the Customs service discovers that errors made in the declaration of goods or in the calculation of duties and taxes will or have led to the collection or collection of duties and taxes less than the amount established by law, it corrects the errors and collects the unpaid amounts. However, if these amounts are less than the minimum amounts established by national legislation, the Customs service does not collect or collect the unpaid amounts.  

  B. Postponement of payment of duties and taxes  

4.15. Standard rule         In cases where national legislation provides for the possibility of deferral of duties and taxes, it establishes the conditions under which such deferral is granted.  4.16. Standard rule         If duties and taxes are deferred, no interest is charged, as far as possible.  4.17. Standard rule         The delay in the payment of duties and taxes is at least fourteen days.  

  V. Refund of duties and taxes  

4.18. Standard rule         The refund of duties and taxes is carried out in cases where excessive payment of duties and taxes has occurred as a result of an error in their calculation.  4.19. The standard rule         The refund of duties and taxes is carried out in respect of imported or exported goods if it is established that defects were found in them at the time of import or export, or they do not comply with the agreed specifications in any other way, and that they were returned to the supplier or another person specified by him, subject to the following conditions: - the goods were not used and They were repaired in the country of import and re-exported within a reasonable time.;         - the goods were not used or repaired in the country to which they were exported, and were re-imported within a reasonable time.         The use of the goods, however, does not prevent the refund of duties and taxes, provided that such use is deemed unavoidable to detect defects or other circumstances that led to re-export or reimport.         As an alternative to re-export or reimport, goods may be transferred to State revenue under customs control and with the permission of the customs service, or destroyed or rendered unusable for further commercial use. Such transfer or destruction does not entail any costs for the State.  4.20. A standard rule with a transitional period         In cases where, with the permission of the customs service, the previously declared customs regime is changed, duties and taxes in excess of the amounts of duties and taxes payable when goods are placed under the newly chosen customs regime are refunded.  4.21. Standard rule Decisions on refund requests are made and communicated in writing to interested parties as soon as possible. The refund of overpaid amounts is carried out as soon as possible after checking the validity of the application.  4.22. The standard rule         In cases where the customs service determines that the overpaid amounts are the result of an error on the part of the customs service in calculating duties and taxes, the refund is carried out as a matter of priority.  4.23. Standard rule         In the case of deadlines after which refund requests cannot be satisfied, such deadlines should be sufficient and take into account the specific circumstances of each case, in the presence of which a refund of duties and taxes can be carried out.  4.24. The standard rule         A refund is not carried out if its amount is less than the minimum amount established by national legislation.  

  Chapter 5 Guarantees  

4.15. Standard rule         In cases where national legislation provides for the possibility of deferral of duties and taxes, it establishes the conditions under which such deferral is granted.  4.16. Standard rule         If duties and taxes are deferred, no interest is charged, as far as possible.  4.17. Standard rule         The delay in the payment of duties and taxes is at least fourteen days.  

  V. Refund of duties and taxes  

4.18. Standard rule         The refund of duties and taxes is carried out in cases where excessive payment of duties and taxes has occurred as a result of an error in their calculation.  4.19. The standard rule         The refund of duties and taxes is carried out in respect of imported or exported goods if it is established that defects were found in them at the time of import or export, or they do not comply with the agreed specifications in any other way, and that they were returned to the supplier or another person specified by him, subject to the following conditions: - the goods were not used and They were repaired in the country of import and re-exported within a reasonable time.;         - the goods were not used or repaired in the country to which they were exported, and were re-imported within a reasonable time.         The use of the goods, however, does not prevent the refund of duties and taxes, provided that such use is deemed unavoidable to detect defects or other circumstances that led to re-export or reimport.         As an alternative to re-export or reimport, goods may be transferred to State revenue under customs control and with the permission of the customs service, or destroyed or rendered unusable for further commercial use. Such transfer or destruction does not entail any costs for the State.  4.20. A standard rule with a transitional period         In cases where, with the permission of the customs service, the previously declared customs regime is changed, duties and taxes in excess of the amounts of duties and taxes payable when goods are placed under the newly chosen customs regime are refunded.  4.21. Standard rule Decisions on refund requests are made and communicated in writing to interested parties as soon as possible. The refund of overpaid amounts is carried out as soon as possible after checking the validity of the application.  4.22. The standard rule         In cases where the customs service determines that the overpaid amounts are the result of an error on the part of the customs service in calculating duties and taxes, the refund is carried out as a matter of priority.  4.23. Standard rule         In the case of deadlines after which refund requests cannot be satisfied, such deadlines should be sufficient and take into account the specific circumstances of each case, in the presence of which a refund of duties and taxes can be carried out.  4.24. The standard rule         A refund is not carried out if its amount is less than the minimum amount established by national legislation.  

  Chapter 5 Guarantees  

5.1. As a standard rule, national legislation provides for cases requiring the provision of guarantees and establishes the forms of their submission.  5.2. The Standard Rule         The Customs Service determines the total amount of guarantees.  5.3. Standard rule Any person who is required to provide guarantees is allowed to choose one of the forms of guarantees provided that it is acceptable to the Customs service.  5.4. The standard rule         In cases where this is provided for by national legislation, the Customs service does not require guarantees if it is satisfied that the obligation assumed to it will be fulfilled.  5.5. The Standard Rule         In cases where guarantees are required to ensure the fulfillment of obligations arising from customs procedures, the customs service accepts a general guarantee, including from declarants who regularly declare goods to various customs authorities in the customs territory.  5.6. The standard rule         In cases where guarantees are required, the total amount of these guarantees is as minimal as possible and, in respect of duties and taxes, does not exceed the amount to be collected, if necessary.  5.7 Standard rule         In cases where guarantees are provided, the release from obligations under these guarantees is carried out as soon as possible after the Customs service has verified the proper fulfillment of the obligations for which these guarantees were provided.  

  Chapter 6 Customs control  

6.1. The Standard Rule         All goods, including vehicles, imported into or exported from the customs territory, regardless of whether they are subject to customs duties and taxes, are subject to customs control.  6.2. The Standard Rule         Customs control is limited to the minimum necessary to ensure compliance with customs legislation.  6.3. The Standard Rule         When choosing the forms of customs control, a risk management system is used.  6.4. The standard rule         The Customs Service uses a risk analysis method to determine the persons and goods, including vehicles, to be inspected and the extent of such inspection.  6.5. Standard Rule         The Customs Service is adopting a strategy based on a system of measures to assess the likelihood of non-compliance with legislation in order to support the risk management system.  6.6. The standard rule of the Customs control system includes control based on audit methods.  6.7. The standard rule         The Customs Service strives to cooperate with other customs services and conclude mutual assistance agreements in order to improve customs control.  6.8. Standard Rule         The Customs Service strives to cooperate with foreign trade participants and conclude memoranda of understanding in order to improve customs control.  6.9. A standard rule with a transitional period         The Customs Service, where possible, uses information technology and electronic communications to improve customs control.  6.10. Standard Rule         The Customs Service evaluates the electronic communication systems of foreign trade participants used in customs operations in order to establish their comparability with the requirements of the customs service.  

  Chapter 7 Application of information technologies  

7.1. Standard Rule         In order to ensure customs operations, the customs service applies information technologies if they are economically beneficial and effective for customs services and participants in foreign trade. The Customs Service determines the conditions of their application.  7.2. The Standard Rule         When implementing computer systems, the Customs service applies the relevant international standards.  7.3. The standard rule         When implementing information technologies, consultations with all directly interested parties are carried out as widely as possible.  7.4. Standard Rule         New or amended norms of national legislation should provide for: - electronic methods of information exchange as an alternative to the requirement to submit written documents; - a combination of electronic and documentary methods of authentication and identity;         - the right of the customs service to retain information for use for customs purposes and, if necessary, to exchange information with other customs services and with all other users, if permitted by law, using electronic information exchange methods.  

  Chapter 8 Relations between the Customs Service and third parties  

8.1. As a standard rule, Interested parties carry out, at their choice, relations with the customs service personally or through an authorized third party acting on its behalf.  8.2. Standard rule National legislation defines the conditions under which a third party may act on behalf of and on behalf of an interested party in relations with the customs service, and establishes the responsibility of the third party to the customs service for the payment of duties and taxes, as well as for any violations.  8.3. The standard rule         When performing customs operations, which, at the option of the interested person, are carried out by him on his own behalf, less favorable conditions should not be established or stricter requirements imposed than those established and imposed when performing customs operations carried out for this interested person by a third party.  8.4. Standard Rule         An authorized third party has the same rights as the person who authorizes him to represent his interests in relations with the customs service.  8.5. The standard rule         The Customs Service provides for the possibility of third parties participating in official consultations with participants in foreign trade.  8.6. Standard Rule         The Customs Service determines the conditions under which a third party is not allowed to participate in customs operations.  8.7. Standard Rule         The Customs Service shall notify the third party in writing of its decision to refuse this person's participation in customs operations.  

  Chapter 9 Information, decisions and regulations of the Customs Service  

  A. General information  

9.1. The Standard Rule         The Customs Service ensures unhindered access of any interested person to all necessary general information on the application of customs legislation.  9.2. Standard rule If the information to which access has been provided needs to be adjusted due to changes in customs legislation or administrative requirements and regulations, the Customs service, prior to the entry into force of such changes, provides unhindered access to the updated information in advance within a time sufficient for interested persons to take these changes into account, except in cases where prior notification is unacceptable.  9.3 Standard rule with a transitional period         The Customs Service uses information technology to facilitate access to information.  

  B. Information on specific issues  

9.4 Standard rule         At the request of the person concerned, the Customs service shall provide, as soon as possible, the most accurate information on specific issues in the field of customs legislation raised by the person concerned.  9.5. The Standard Rule         The Customs Service provides not only the requested information, but also any other relevant information that it deems appropriate to bring to the attention of the person concerned.  9.6. The standard rule         In the case of providing information, the Customs service is obliged to ensure the non-disclosure of private and confidential information affecting the interests of the customs service or third parties, except in cases where such disclosure is prescribed or authorized by national legislation.  9.7. Standard rule If the Customs service is unable to provide information free of charge, the fee is limited to the approximate cost of the services provided.  

  B. Decisions and regulations  

9.8. Standard Rule         Upon a written request from the person concerned, the Customs service submits its decision in writing and within the time limits established by national legislation. If the decision is unfavorable for the person concerned, the latter is informed of the reasons for its adoption and the right to appeal is explained.  9.9. Standard Rule         At the request of the person concerned, the Customs service issues binding regulations, provided that the Customs service has all the necessary information.  

  Chapter 10 Appeal on customs issues  

  But. Right to appeal  

10.1 As a standard rule, national legislation provides for the right to appeal in Customs matters.  10.2 Standard rule Any person whose rights and interests are directly affected by a decision or omission of the Customs service has the right to appeal.  10.3 Standard rule A person whose rights and interests are affected by a decision or omission of the customs service, upon his request to the customs service and within the time limits established by national legislation, is informed of the reason for such decision or omission, which may or may not lead to filing a complaint.  10.4 Standard rule National legislation provides for the right to file an initial complaint with the Customs service.  10.5 Standard rule         If the complaint is dismissed by the customs service, the complainant has the right to further appeal to a body independent of the customs service.  10.6 Standard rule         In the last instance, the complainant has the right to appeal to a judicial authority.  

  B. The complaint form and grounds for filing it  

10.7 Standard rule: A complaint must be submitted in writing; it must be motivated.  10.8 The standard rule For filing a complaint against decisions of the customs service is to set such deadlines that provide the applicant with sufficient time to study the appealed decision and prepare the complaint.  10.9 Standard rule         In cases of filing a complaint with the customs authorities, the customs service does not require the simultaneous presentation of any supporting evidence, but under certain circumstances allocates sufficient time for the presentation of such evidence.  

  B. Consideration of the complaint  

10.10 Standard rule         The Customs Service makes a decision on the complaint and sends a corresponding written notification to the applicant as soon as possible. 10.11 Standard rule If the Customs service refuses to satisfy the complaint, it indicates the reasons in writing and informs the applicant of his right to further appeal to the appropriate administrative or independent body, as well as the time allotted for filing such a complaint..  10.12 Standard rule If the complaint is satisfied, the Customs service shall enforce its decision or the decision of an independent or judicial body as soon as possible, except in cases when the Customs service appeals against such a decision.  

                    Special applications  

                          Table of contents  

Special Appendix A Chapter 1 Customs formalities preceding the filing of the goods declaration Chapter 2 Temporary storage of goods  

Special Appendix B Chapter 1 Release for free circulation Chapter 2 Reimport Chapter 3 Exemption from import duties and taxes  

Special Appendix C Chapter 1 Final Removal  

Special Appendix D Chapter 1 Customs warehouses Chapter 2 Free zones  

Special Appendix E Chapter 1 Customs transit Chapter 2 Transshipment Chapter 3 Coastal transportation of goods  

Special Appendix F Chapter 1 Processing in the Customs territory Chapter 2 Processing outside the customs territory Chapter 3 Return Chapter 4 Processing of goods for free circulation  

Special Appendix G Chapter 1 Temporary importation  

Special Appendix H Chapter 1 Customs offences  

Special Appendix J Chapter 1 Passengers Chapter 2 Postal items Chapter 3 Commercial vehicles Chapter 4 Supplies Chapter 5 Relief supplies  

Special Appendix K Chapter 1 Rules of origin of goods Chapter 2 Documents confirming the origin of goods Chapter 3 Verification of documents confirming the origin of goods  

  Special Appendix A Chapter 1  

  Customs formalities preceding the filing of the goods declaration  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "cargo declaration" - information submitted before or at F.1 the moment of arrival or departure of a commercial vehicle, which contain the information required by the customs service about the cargo imported into or exported from the customs territory; E2./ "carrier" - the person who carries out the actual F.3 transportation of goods or is responsible for the use of the vehicle;   E3./ "customs formalities preceding the filing of the F.2 declaration of goods" - all operations carried out by the person concerned and the customs service from the moment the goods are imported into the customs territory until the goods are placed under the customs regime.  

  Principles  

1. The standard rule         The Customs formalities preceding the filing of the goods declaration are governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Recommended rule         The Customs formalities preceding the filing of the goods declaration should be applied equally regardless of the country of origin of the goods or the country of their departure.  

  Import of goods into the customs territory  

a) The place of importation of goods into the customs territory.  3. As a standard rule, national legislation establishes the places where goods are imported into the customs territory. The Customs Service establishes routes for the delivery of goods directly to the customs authority or to another place designated by the customs service, only in cases where it deems it necessary for control purposes. To identify these locations and routes, the specific needs of trade are taken into account, among other things.         This Standard Rule does not apply to goods transported by ships or aircraft crossing a customs territory without stopping at a port or airport located in that customs territory.  

b) Obligations of the carrier 4. Standard rule         The carrier is responsible to the customs service for ensuring that all goods are indicated in the cargo declaration or for bringing information about them to the attention of the customs service in any other permitted way.  5. The standard rule         The importation of goods into the customs territory entails the obligation of the carrier to deliver them without delay directly to the customs authority or to another place designated by the customs service, following, where required, the established routes. At the same time, changes in the condition of goods or violations of their packaging, as well as damage to customs seals, are not allowed.         This Standard Rule does not apply to goods transported by ships or aircraft crossing a customs territory without stopping at a port or airport located in that customs territory.  6. Standard rule If the delivery of goods from the place of their importation into the customs territory to an authorized customs authority or other designated place is terminated as a result of an accident or force majeure, the carrier is obliged to take all reasonable precautions to prevent unauthorized use of the goods and to inform the customs authorities or other competent authorities about the nature of the accident or other circumstances that cause termination of delivery of goods.  

  Presentation of goods to the Customs service  

a) Documents 7. Recommended rule If the customs authority where the goods are to be presented is not located at the place of importation of the goods into the customs territory, the customs service should require the submission of documents at the place of importation only in cases where it considers it necessary for control purposes.  8. The standard rule         In cases where the Customs service requires documents in connection with the presentation of goods to it, the information contained in these documents is limited only to the information necessary to identify the goods and the vehicle.  9. Recommended rule         The Customs Service should limit the required information to those contained in the usual documents of the carrier, and should rely for this purpose on the requirements provided for in international agreements related to the field of transport.  10. Recommended rule         The Customs service usually has to accept the cargo declaration as the only document required for the presentation of goods. 11. Recommended rule         The Customs authority responsible for receiving the documents required for the presentation of goods must also be authorized to accept the goods declaration.  12. Recommended rule If the documents submitted to the Customs service are drawn up in a language not specified for this purpose, or in a language other than the language of the country of importation of goods, the Customs service does not require the translation of the detailed information contained in these documents.  

b) Arrival of goods outside business hours 13. Standard rule         The Customs Service determines the precautionary measures that must be taken by the carrier to prevent unauthorized use of goods in the customs territory, in case of arrival at the customs authority outside of business hours.  14. Recommended rule         At the request of the carrier and for reasons recognized by the Customs service as justified, it is obliged, as far as possible, to allow the customs formalities preceding the filing of the goods declaration to be performed outside the working hours of the customs authority.  

  Unloading  

(a) Unloading locations 15. Standard rule National legislation sets out the locations where unloading is permitted. 16. Recommended rule         At the request of the person concerned and for reasons recognized by the Customs service as justified, it is obliged to allow the unloading of goods in places other than those established for these purposes.  

b) The beginning of unloading 17. The standard rule is that unloading can begin as soon as possible after the arrival of the vehicle at the unloading location.  18. Recommended rule         At the request of the person concerned and for reasons recognized by the customs service as justified, it is obliged, as far as possible, to allow unloading outside the working hours of the customs authority.  

  Fees  

19. Standard rule Fees charged by the customs service in connection with: - the fulfillment of customs formalities preceding the filing of a declaration for goods outside the working hours of the customs authority; - unloading goods in places other than those established for these purposes; or - unloading goods outside the working hours of the customs authority, are limited to the approximate cost of the rendered services. services.  

  Special Appendix A Chapter 2  

  Temporary storage of goods  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "cargo declaration" - information submitted before or at F.1 the moment of arrival or departure of a commercial vehicle, which contain the information required by the customs service about the cargo imported into or exported from the customs territory;   E2./ "temporary storage of goods" - temporary storage of goods under F.2 customs control in premises or in fenced or uncovered open areas established by the customs service (hereinafter referred to as temporary warehouses) pending the filing of a declaration for goods.  

  Principles  

1. The standard rule         The temporary storage of goods is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. The standard rule         The Customs Service authorizes the establishment of temporary warehouses in all cases when it considers it necessary to meet the needs of trade.  3. Recommended rule         Temporary storage should be allowed for all goods, regardless of quantity, country of origin or country of origin. At the same time, dangerous goods, goods that may damage other goods, or goods requiring special storage conditions should be allowed for temporary storage in warehouses specially equipped and designated by the competent authorities for their acceptance.  

  Documents  

4. As a standard rule, the only document required to place goods in temporary storage is a document containing a description of these goods and used in their presentation to the customs service.  5. Recommended rule         The Customs Service is obliged to accept a cargo declaration or other commercial document as the only document necessary for placing goods in temporary storage, provided that all goods mentioned in this cargo declaration or other commercial document are placed in a temporary warehouse.  

  Temporary warehouse management  

6. The standard rule         The Customs Service establishes requirements for the construction, arrangement and organization of temporary warehouses, as well as conditions for the storage of goods, warehouse accounting and reporting, and for customs control.  

  Allowed operations  

7. The standard rule         With respect to goods in temporary storage, it is allowed, for reasons recognized by the customs service as justified, to carry out the usual operations necessary to ensure their safety in unchanged form.  8. Recommended rule         With respect to goods in temporary storage, it should be allowed, for reasons recognized by the customs service as justified, to carry out the usual operations necessary to speed up their removal from the temporary warehouse and subsequent transportation.  

  Duration of temporary storage  

9. Standard rule If national legislation establishes a limited period of temporary storage, this period should be sufficient for the importer to be able to fully complete the necessary formalities for placing the goods under some other customs regime. 10. Standard Rule         At the request of the person concerned and for reasons recognized by the Customs service as justified, it is obliged to extend the originally established period.  

  Items that have become unusable or damaged  

11. Recommended rule         With respect to goods that have become unusable, damaged or damaged as a result of an accident or force majeure prior to their export from a temporary warehouse, customs clearance should be permitted as if they had been imported in an unusable, damaged or damaged condition, provided that the unusability, damage or damage is properly established, satisfactory for customs services.  

  Removal from a temporary warehouse  

12. Standard rule Any person who has the right to dispose of goods has the right to remove them from a temporary warehouse, subject to the conditions and formalities applicable in each case.  13. Standard rule National legislation establishes the procedure to be followed when goods are not removed from a temporary warehouse within the prescribed time.  

  Special Appendix In Chapter 1  

  Release for free circulation  

  Definition of concepts  

       The concepts used in this Chapter mean: E1./ "release for free circulation" - the customs regime, which F.2 provides that imported goods assume the status of goods in free circulation in the customs territory after payment of all import duties and taxes due and completion of all necessary customs formalities; E2./ "goods in free circulation". free circulation" - goods that F.1 can dispose of without restrictions from the customs service.  

  Principle  

1. The standard rule         The release for free circulation is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Documents  

2. Recommended rule National legislation should provide for forms of declaration of goods that are alternative to the standard declaration form for goods, provided that they provide the necessary data related to goods intended for release for free circulation.  

  Special Appendix In Chapter 2  

  Reimport  

  Definition of concepts  

The concepts used in this Chapter mean: E1./ "release for free circulation" - the customs regime, which F.3 provides that goods assume the status of goods in free circulation in the customs territory after paying all required import duties and taxes and completing all necessary customs formalities; E2./ "compensating products" - products resulting from F.5 production, processing or repair of goods, in respect of which it is allowed to use the processing regime in the customs territory;   E3./ "goods exported with a declaration of their intended re-entry F.2" - goods indicated by the declarant as intended for re-entry, in respect of which the customs service may take measures to identify them to ensure their re-entry in unchanged condition; E4./ "goods in free circulation" - goods, which F.1 can be disposed of without restrictions from the customs service;   E5./ "reimport" (return import in unchanged condition) is a customs F.4 regime, according to which previously exported goods are released for free circulation with exemption from import duties and taxes, provided that they have not been subjected to any operations for production, processing or repair abroad, and that all amounts have been paid, which are subject to recovery as a result of reimbursement or refund of duties and taxes provided in connection with export, or conditional exemption from them, or any subsidies or other payments. Reimport is allowed in respect of goods that had the status of goods in free circulation or were processed products.  

  Principle  

1. The standard Reimport Rule is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. The standard rule is that reimportation is allowed even if only a part of the exported goods is imported back.  3. The standard rule         When justified by circumstances, reimportation is permitted, even if the goods are re-imported by a person other than the one who exported them.  4. The standard rule         Reimport should not be refused on the grounds that the goods have been used or damaged or have become worn out during their stay abroad.  5. The standard rule         Reimport should not be refused on the grounds that, while the goods were abroad, they were subjected to operations necessary to ensure their safety or operation, provided, however, that such operations did not lead to an increase in their value at the time of export.  6. The standard rule of reimportation is not limited to goods directly imported from abroad, but is also allowed for goods already placed under a different customs regime.  7. The standard rule         Reimport should not be refused on the grounds that the goods were exported without an announcement of their intended re-import.  

  Terms of reimport  

8. Standard rule If there is a time limit after which reimportation is not allowed, its duration should be sufficient to take into account the various circumstances relevant to each case.  

  Authorized customs authorities  

9. The standard rule         The Customs Service requires the presentation of the reimported goods to the same customs authority through which they were exported, only in cases where such presentation will facilitate the reimport.  

  Declaration of goods  

10. The standard rule         A written declaration of goods is not required for the reimportation of packages, containers, pallets and commercial vehicles used for the international transportation of goods, provided that it is confirmed in a manner satisfactory to the Customs service that these packages, containers, pallets and commercial vehicles were in free circulation during export.  

  Goods exported with an announcement of their intended re-import  

11. The standard rule         At the request of the declarant, the customs service authorizes the export of goods with an announcement of their intended re-import and takes all necessary measures to facilitate their re-import.  12. The standard rule         The Customs Service establishes requirements related to the identification of goods exported with an announcement of their intended re-import. In doing so, the Customs service takes into account the nature of the goods and the importance of the affected interests. 13. Recommended rule         Conditional exemption from applicable export duties and taxes should be provided for goods exported with a declaration of their intended re-import. 14. Standard rule         At the request of the person concerned, the Customs service authorizes the replacement of the export of goods with an announcement of their intended re-entry for final export, provided that the relevant conditions and formalities applicable in each case are met.  15. Recommended rule: If the same product is repeatedly exported with a declaration of intended re-import, at the request of the declarant, the customs service is obliged to allow the declaration of export with a declaration of re-import, submitted at the first export of the goods, to be valid for subsequent cases of re-import and export of this product within a certain time.  

  Special Appendix In Chapter 3  

  Exemption from import duties and taxes  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "release for free circulation" - customs regime, F.2, which provides that imported goods assume the status of goods in free circulation in the customs territory after payment of all import duties and taxes due and completion of all necessary customs formalities;   E2./ "exemption from import duties and taxes" - the release of F.1 goods for free circulation with exemption from import duties and taxes, regardless of their usual tariff classification or the amount of duties and taxes normally payable if the goods were imported under certain conditions and for a specific purpose.  

  Principle  

1. The standard rule         Exemption from import duties and taxes in respect of goods declared for release for free circulation shall be governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. Standard rule National legislation defines the conditions related to the creation of free zones, the categories of goods that can be admitted to such zones and provides for the nature of the operations to which goods may be subjected during their stay in free zones.  3. The standard rule         The Customs Service determines the conditions for customs control, including the relevant requirements for the arrangement, construction and layout of free zones.  4. The standard rule         The Customs Service has the right to control the goods located in the free zone at any time.  

  Admission of goods  

5. The standard rule         Goods that are not only directly imported from abroad, but also goods imported from the customs territory of the interested Contracting Party are allowed into the free zone.  6. Recommended rule         The admission of goods imported from abroad to the free zone should not be refused solely on the grounds that the goods are subject to prohibitions or restrictions, other than those established for reasons of: - public morality or order, public safety, public hygiene or health, or veterinary or phytosanitary regulations; or - protection of rights under patents, trademarks and copyrights, regardless of the country of origin, country of origin or destination.         Dangerous goods, goods that may damage other goods or goods requiring special storage conditions must be allowed to be stored in free zones specially designed for the storage of such goods.  7. As a standard rule, goods admitted to the free zone, which are subject to exemption from import duties and taxes or their refund upon export of these goods, receive such exemption or refund after they are placed in the free zone.  8. Standard rule Goods admitted to the free zone, in respect of which exemption from internal duties and taxes or their refund is provided upon export of these goods, receive such exemption or refund after their placement in the free zone.  9. Recommended rule         The Customs Service should not require a declaration for goods in respect of goods directly imported into the free zone from abroad, if the necessary information is already available in the accompanying documents for the goods.  

  Guarantees  

10. Recommended rule         The Customs Service should not require guarantees for the admission of goods to the free zone.  

  Allowed operations  

11. The standard rule         With respect to goods allowed into the free zone, it is allowed to carry out operations necessary to ensure their safety, as well as other routine operations for processing goods to improve their packaging or presentation qualities or to prepare goods for shipment, such as batch splitting, grouping packaging items, sorting, labeling and repacking.  12. Standard rule If the competent authorities allow processing or manufacturing operations to be carried out in a free zone, these authorities indicate the processing or manufacturing operations to which the goods may be subjected, in general terms, or in detail, or combining these options in the rules applicable throughout the free zone, or in a permit issued by the organization that performs these operations.  

  Consumption of goods within the free zone  

13. Standard rule National legislation defines a list of cases when goods consumed in a free zone can be admitted to a free zone with exemption from duties and taxes, and sets out the conditions that must be met.  

  Terms of stay in the free zone  

14. As a standard rule, the period of stay of goods in the free zone is limited only in exceptional circumstances.  

  Transfer of ownership rights  

15. The standard rule Allows the transfer of ownership rights to goods admitted to the free zone.  

  Export of goods  

16. The standard rule         Goods admitted to or produced in a free zone may be exported in whole or in part to another free zone or placed under any customs regime, subject to the conditions and formalities applicable in each case.  17. Standard Rule The only declaration required for export from the free zone is the goods declaration, which is usually required to place them under the customs regime that is defined and required. 18. Recommended rule If documents are to be submitted to the customs service for goods that are sent directly abroad after being exported from the free zone, the customs service should not require more information than what is already available in the accompanying documents for the goods.  

  Accrual of duties and taxes  

19. As a standard rule, national legislation sets a point in time in order to determine the value and quantity of goods that can be released for free circulation when exported from the free zone, as well as the rates of import or domestic duties and taxes applicable, respectively. 20 Standard rule National legislation establishes the rules applicable to determine the amount of import or domestic duties and taxes, respectively, levied on goods released for free circulation after processing or manufacturing operations in the free zone.  

  Liquidation of the free zone  

21. The standard rule         In the event of the liquidation of a free zone, interested persons should be given sufficient time to export goods to another free zone or place them under any customs regime in compliance with the conditions and formalities applicable in each case.  

  Special Appendix E Chapter 1  

  Customs transit  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "authorized consignee" - a person authorized by the F.4 customs service to receive goods directly at its location without submitting these goods to the customs authority of destination; E2./ "authorized shipper" - a person authorized by the F.5 customs service to send goods directly from the place of destination. its location without submitting these goods to the customs authority of departure;   E3./ "controlling customs authority" - a customs authority F.1 responsible for one or more authorized shippers or authorized consignees and in this regard performing a special control function for all customs transit operations; E4./ "customs transit" - a customs regime in accordance with F.7 which goods are transported under customs control from one customs authority to another customs authority;   E5./ "customs transit operation" - transportation of goods under F.6 customs transit regime from the customs authority of departure to the customs authority of destination; E6./ "customs authority of departure" - any customs authority in F.2 where the customs transit operation begins; E7./ "customs authority of destination" - any customs authority, in F.3 which ends the customs transit operation;   E8./ "transport unit" - F.8 (a) containers with an internal volume of one cubic meter or more, including removable parts, (b) motor vehicles, including trailers and semi-trailers, (c) railway passenger or freight wagons, (d) lighters, barges and other vessels, and (e) aircraft.  

  Principle  

1. The standard rule         Customs transit is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. The standard rule         The Customs Service permits the transportation of goods under the customs transit regime through the customs territory: a) from the point of import to the point of export; b) from the point of import to the internal customs authority; c) from the internal customs authority to the point of export; d) from one internal customs authority to another internal customs authority.  3. The standard rule         Goods transported under the customs transit regime are not subject to duties and taxes, provided that the conditions established by the customs service are met and any necessary guarantees are provided.  4. As a standard rule, national legislation establishes persons responsible to the customs service for compliance with obligations arising from the customs transit regime, in particular, for ensuring that goods are presented to the customs authority of destination in an unchanged condition in accordance with the conditions established by the customs service.  5. Recommended rule         The Customs Service recognizes persons as authorized shippers or authorized consignees when it is satisfied that the conditions established by the Customs service have been met.  

  Formalities at the customs office of departure  

a) Declaration of goods for Customs transit 6. As a standard rule, any commercial or transport document that contains the necessary information in detail is accepted as a descriptive part of the declaration of goods for customs transit, and this acceptance is marked on such document.  7. Recommended rule         The Customs service must accept as a declaration for goods for customs transit any commercial or transport document for the relevant cargo, if the document meets all the requirements of the customs service. This acceptance is marked on such a document.  

b) Sealing and cargo identification 8. Standard rule         The Customs authority of departure shall take all necessary measures to enable the Customs authority of destination to identify the cargo and detect any unauthorized interference.  9. Recommended rule Unless otherwise provided by other international agreements, the Customs service should not normally require prior approval of transport units for the transport of goods under Customs seals.  10. The standard rule         In cases where the cargo is transported in a transport unit and the cargo must be sealed by the customs service, customs seals are applied directly to the transport unit if it is designed and equipped in such a way that: a) customs seals can be applied in a simple and reliable way; b) no goods can be extracted or enclosed in the sealed part of the transport unit without leaving visible traces of opening or damage to the customs seal; c) there are no secret places for hiding goods;         d) all places where the goods may be located are easily accessible for customs inspection.         The Customs Service decides whether the transport unit provides the purpose of customs transit.  11. Recommended rule If the accompanying documents allow for the unambiguous identification of goods, then their transportation should usually be carried out without the imposition of customs seals or fasteners. However, a Customs seal or fastening device may be required if: - the Customs authority of departure considers it necessary, taking into account risk management;         - this generally facilitates the operation of customs transit; or - this is provided for by an international agreement. 12. The standard rule is that if the cargo should in principle be transported under customs seals, but the transport unit cannot be securely sealed, the following methods are used to ensure the identification of the cargo and the rapid detection of unauthorized interference: - a full inspection of the goods with a detailed description of its results in transit documents;         - the imposition of customs seals or fasteners on individual packages; - a full description of the goods with reference to samples, diagrams, drawings, photographs and other detailed means that are attached to transit documents; - the establishment of strict routes and deadlines; and - customs escort.         The decision to refuse to seal the transport unit is made exclusively by the customs service. 13. Standard rule If the Customs service sets a time limit for customs transit, it must be sufficient for the purposes of the transit operation. 14. Standard Rule         At the request of the person concerned and on grounds recognized by the Customs service as justified, it must extend the originally established period. 15. The standard rule is only in cases where the Customs service considers such measures mandatory, it requires: a) the transportation of goods along the prescribed route; or b) the transportation of goods under customs escort.  

  Customs seals  

16. The standard rule         Customs seals and fasteners used for customs transit must meet the mandatory minimum requirements listed in the Annex to this Chapter.  17. Recommended rule For the purposes of customs transit operations, customs seals and means of identification of a foreign customs service should be recognized, except in cases when: - they are considered insufficient; - they are considered unreliable; - the customs service controls goods.         When Customs seals and fasteners of a foreign customs service are recognized in a Customs territory, they should enjoy the same legal protection in that territory as national seals and fasteners. 18. Recommended rule         When the relevant Customs authorities inspect Customs seals and fasteners or inspect goods, they must record the results of such inspections in the transit document.  

  Formalities on the way  

19. The standard rule Allows changing the customs authority of destination without prior notification, except in cases where the customs service has determined that prior approval is necessary.  20. The standard rule         Goods may be transferred from one vehicle to another without the permission of the customs service, provided that the Customs seals and fasteners are not cracked or violated.  21. Recommended rule         The Customs service must allow the transportation of goods in customs transit mode in a transport unit simultaneously transporting other goods if it is satisfied that the goods can be identified in customs transit mode and that the requirements established by the Customs service will be met.  22. Recommended rule         The Customs Service must require the person concerned to immediately notify the nearest customs authority or other competent authorities of an accident or other unforeseen events directly affecting the customs transit operation.  

  Completion of customs transit  

23. As a standard rule, national legislation does not provide for any other conditions for the completion of customs transit, except for the submission of goods and a corresponding declaration of goods to the customs authority of destination at any specified time; at the same time, the goods should not be modified, should not be used, and customs seals, fasteners and means of identification should not be damaged.  24. The standard rule         As soon as the goods come under the control of the customs authority of destination, this authority immediately completes the customs transit operations after making sure that all the necessary conditions are met.  25. Recommended rule         Failure to comply with the established route or deadlines should not entail the collection of potentially payable duties and taxes, provided that the customs service has verified compliance with all other requirements.  

  International agreements related to customs transit  

26. Recommended rule The Contracting Parties should carefully analyze the possibility of joining international agreements related to customs transit. If it is not possible to join such international agreements, when drafting bilateral or multilateral agreements for the purpose of organizing an international customs transit scheme, the Standard Rules and Recommended Rules set out in this Chapter should be followed.  

 Appendix to Chapter 1 of Special Appendix E  

  Minimum requirements for Customs seals and fasteners  

A. Customs seals and fasteners must meet the following minimum requirements: 1. General requirements for seals and fasteners:         Seals and fasteners must: a) be durable and wear-resistant; b) ensure that they can be applied easily and quickly; c) ensure that they can be easily checked and identified; d) ensure that they cannot be removed or loosened without leaving traces of hacking or damage;         e) be disposable, with the exception of seals intended for repeated use (for example, electronic); f) be designed in such a way as to make it as difficult as possible to copy or counterfeit them.         2. The physical characteristics of the seals are as follows: a) the shape and size of the seal must ensure the visibility of any identification marking; b) all holes in the seal must be sized to match the fasteners used and must be positioned in such a way that the fastener is rigidly fixed when the seal is applied.;        c) the material used must be strong enough to prevent the possibility of accidental breakage of the seal, premature wear (under the influence of weather conditions, chemicals, etc.) or unnoticeable damage; d) the material used must be selected taking into account the sealing system used.         3. Physical characteristics of fasteners: a) the fastener must be durable, wear-resistant and resistant to weather conditions and corrosion;         b) the length of the fastening device used must ensure that it is impossible to fully or partially open the sealed locking device without damaging the seal or fastening device or other obvious traces of attempts at opening; c) the material used must be selected taking into account the sealing system used.         4. Identification marking:         The seal or fastening device, depending on the specific circumstances, must be marked: a) identifying the seal as customs, for which the word "Customs" is affixed to it, preferably in one of the official languages of the Council (English or French); b) indicating the country in which the seal was applied, preferably in the form of a mark assigned to it, used on motor vehicles to indicate the country of their registration in international traffic;         c) providing the possibility of identifying the customs authority by which or under whose jurisdiction the seal was applied, for example, using alphanumeric or numeric codes.         B. Seals or fasteners used by authorized shippers or other authorized persons to ensure security in the interests of the customs service for customs transit purposes must provide a degree of physical protection comparable to customs seals and the ability to identify the person who applied the seal using the appropriate digital codes specified in transit documents.  

  Special Appendix E Chapter 2  

  Overload  

  Definition of concepts  

       The concepts used in this Chapter mean: E1./ "reloading" is the customs regime according to which F.1 goods are reloaded under customs control from a vehicle used for importation to a vehicle used for export on the territory of the same customs authority, which is simultaneously the customs authority of import and export.  

  Principles  

1. The standard rule         Transshipment is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. The standard rule         Goods allowed to be reloaded are not subject to duties and taxes if the conditions established by the customs service are met.  3. Recommended rule         Transshipment should not be refused solely on the basis of the country of origin, departure or destination of the goods.  

  Placing under overload mode  

a) Declaration 4. The standard rule For transshipment purposes requires a single declaration for the goods.  5. Standard rule Any commercial or transport document that contains the necessary information in detail is accepted as a descriptive part of the goods declaration for transshipment, and this acceptance is marked on such document.  6. The standard rule         The Customs Service must accept as a declaration for goods for transshipment any commercial or transport document related to the cargo, if this document meets all the requirements of the customs service. This acceptance is noted in such a document.  

b) Inspection and identification of goods 7. Standard rule If the Customs service deems it necessary, upon importation it takes measures to ensure that overloaded goods can be identified during their export and any unauthorized interference can be quickly detected.  

c) Additional control measures 8. Standard rule         When the Customs service sets a time limit for the export of goods declared for transshipment, this time limit must be sufficient for transhipment.  9. Recommended rule         At the request of the person concerned and on grounds recognized by the Customs service as justified, the Customs service extends the originally established period. 10. Recommended rule         Failure to comply with the established deadlines should not entail the collection of potentially payable duties and taxes, provided that the customs service has verified compliance with all other requirements.  

d) Permitted operations 11. Recommended rule         At the request of the person concerned, the Customs service should, to the maximum extent possible, allow operations with the overloaded goods that facilitate their export under conditions that the Customs service may establish.  

  Special Appendix E Chapter 3  

  Coastal transportation of goods  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "the regime of coastal transportation of goods" - the customs F.1 regime applied to a) goods in free circulation; and b) imported goods that have not been declared, provided that these goods were transported by a different sea (river) vessel than the one on which they were imported into the customs territory, loaded onto a sea (river) vessel at one point in the customs territory and transported to another point in the same customs territory, where they are unloaded.  

  Principle  

1. Standard Rule The regime of coastal transportation of goods is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. The standard rule         The Customs Service allows the carriage of goods in the coastal mode on board a sea (river) vessel at the same time as other goods, provided that it has verified that these goods can be identified and that other requirements are met.  3. Recommended rule         The Customs Service should require that goods in free circulation be transported in the mode of coastal transportation separately from other goods on board a sea (river) vessel, only if it considers this necessary for control purposes.  4. Recommended rule         At the request of the person concerned and subject to the conditions that the Customs service deems necessary, it must allow the carriage of goods in the mode of coastal transportation on board a sea (river) vessel that stops at a foreign port during coastal transportation.  5. Recommended rule If a sea (river) vessel, which is to stop at one or more points located outside the customs territory, has been granted permission to transport goods in the coastal transportation mode, seals must be placed on these goods at the request of the person concerned or when the customs service considers sealing necessary to ensure that it is impossible to extract these goods or additional storage of other goods without immediate detection of these goods.  6. Recommended rule If a sea (river) vessel carrying goods in the coastal transportation mode makes a stop at a point outside the customs territory due to a deviation from the planned course, the customs service should consider these goods as remaining under the coastal transportation regime, provided that it has verified that these are exactly the goods that were originally have been placed under this mode.  

  Loading and unloading  

7. The standard rule         The customs legislation defines the places where it is allowed to load or unload goods placed under the coastal transportation regime, as well as the time at which these unloading or loading can be carried out.  8. Recommended rule         In the case when only goods in free circulation are transported on board a sea (river) vessel, at the request of the person concerned, the customs service must allow loading and unloading of goods placed under the coastal transportation regime at any place and at any time.  9. Recommended rule         At the request of the person concerned, the customs service must allow the loading or unloading of goods placed under the coastal transportation regime at a point other than the one normally permitted for these purposes, even if the sea (river) vessel also carries imported goods that have not been declared or goods placed under a different customs regime. Any fees charged in this case are limited to the approximate cost of the services provided.  10. Recommended rule If a sea (river) vessel carrying goods under the coastal transportation regime deviates from its course during its voyage, the Customs service, at the request of the person concerned, must allow the unloading of such goods under the coastal transportation regime at a point other than the one that was originally planned. Any fees charged in this case are limited to the approximate cost of the services provided.  11. The standard rule         When the carriage of goods in coastal mode is interrupted due to an accident or force majeure, the Customs service requires the captain or other interested person to take all reasonable precautions to prevent the possibility of unauthorized handling of goods and to inform the Customs service or other competent authorities about the nature of such an accident or other circumstances that interrupted the carriage. 12. Standard rule If a sea (river) vessel carrying goods in the coastal transportation mode has imported goods on board that have not been declared, or goods placed under a different customs regime, the customs service allows loading and unloading of goods under the coastal transportation regime as soon as possible after the vessel arrives at the place of loading or unloading.  

  Documents  

13. The standard rule         The Customs Service requires the captain or other interested person to submit only one document containing information about the vessel, a list of goods transported under the coastal transportation regime, and the name of the port or ports located in the customs territory where the goods are to be unloaded. This document, accepted by the customs service, is a permit for the carriage of goods in the mode of coastal transportation.  14. Recommended rule         The Customs Service is obliged to issue a general permit for the transportation of goods under the coastal transportation regime to sea (river) vessels making regular trade voyages between certain ports.  15. Recommended rule         Before loading goods onto a marine (river) vessel with a general permit, the customs service should require the submission of only a list of goods intended for carriage under the coastal transportation regime.  16. Recommended rule         With respect to goods unloaded from a ship with a one-time permit, the Customs service should require the captain or other interested person to submit only one copy of the permit containing the list of goods allowed to be unloaded in this port. For vessels with a general permit, only a list of unloaded goods should be required.  

  Guarantees  

17. The standard rule is that only if the Customs service deems it necessary, it requires the provision of guarantees for goods in free circulation transported in the mode of coastal transportation, which, upon export, are subject to export duties and taxes or are subject to export restrictions or prohibitions.  

  Special Appendix F Chapter 1  

  Processing in the customs territory  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "compensating products" - products that are the result of F.3 production, processing or repair of goods for which it is allowed to use the processing regime in the customs territory; E2./ "equivalent goods" - domestic or imported goods, F.1 identical in description, the quality and technical characteristics of the goods they replace, imported for processing operations in the customs territory; E3./ "processing in the customs territory" - customs regime, F.2 according to which certain goods may be imported into the customs territory with conditional exemption from import duties and taxes if they are intended for production, processing or repair and subsequent export.  

  Principle  

1. The standard rule         Processing in the Customs territory is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. The standard rule         Goods allowed for processing in the customs territory are subject to conditional exemption from import duties and taxes. However, import duties and taxes may be levied on any products, including waste generated as a result of processing or production of goods approved for processing in the customs territory that have not been exported or processed into a commercially unusable condition.  3. The standard rule         Processing in the customs territory is not limited to goods directly imported from abroad, but is also allowed for goods already placed under a different customs regime.  4. Recommended rule         Processing in the customs territory may not be refused solely on the basis of the country of origin of the goods, the country of departure or the country of their destination.  5. As a standard rule, the circle of persons exercising the right to import goods for processing in the customs territory is not limited by the owner of the imported goods.  6. Recommended rule         In cases where, as part of the execution of a contract concluded with a foreign person, the goods to be processed are supplied by that person, processing in the customs territory cannot be refused on the grounds that identical goods in description, quality and technical characteristics are available in the customs territory of the country of import.  7. Recommended rule         The possibility of establishing the presence of imported goods in compensating products should not be considered as a necessary condition for processing in the customs territory in cases where: a) the goods can be identified: - by providing detailed data on the resources expended and the technology of production of compensating products; or - by carrying out customs control during processing operations; or b) the regime ends with the export of processed products identical in description, quality and technical characteristics to goods approved for processing in the customs territory.  

  Placing goods under the regime of processing in the customs territory  

a) Permission for processing in the customs territory 8. Standard rule National legislation defines the conditions under which prior authorization is required for processing in the customs territory and establishes the authorities authorized to issue such authorization.  9. The standard rule         The permit for processing in the customs territory specifies the methods according to which the permitted operations are carried out under the regime of processing in the customs territory.  10. Recommended rule         If an application for processing in the customs territory is submitted after the importation of goods and it meets the criteria for issuing an appropriate permit, such a permit must be issued retroactively. 11. Recommended rule For persons carrying out regular processing operations in the customs territory, a general permit for such operations should be issued upon their request. 12. The standard rule         In cases where goods approved for processing in the customs territory are subject to production or processing operations, the competent authorities shall establish or coordinate the rate of output resulting from such an operation, taking into account the actual conditions under which it is carried out. The description, quality and quantity of the various compensating products are precisely determined after the establishment or approval of the yield rate. 13. Recommended rule         In cases where processing operations in the customs territory: - relate to goods having practically constant characteristics; - are usually carried out in accordance with clearly defined technical conditions; and - lead to the release of compensating products of constant quality; the competent authorities should establish standard yield standards applicable to such operations.  

b) Identification measures 14. Standard rule         The requirements for the identification of goods for processing in the customs territory are established by the Customs service. When establishing them, due consideration is given to the nature of the goods, the transactions carried out and the importance of the interests involved.  

  The presence of goods in the customs territory  

8. The standard rule         The Customs Service sets the time limit for processing outside the customs territory in each specific case.  9. Recommended rule         At the request of the person concerned and for reasons recognized by the Customs service as justified, it is obliged to extend the originally established period.  

  Import of compensating goods  

10. The standard rule         It is envisaged that compensating products may be imported through a different customs authority than the one through which goods placed under the regime of processing outside the customs territory were temporarily exported.  11. The standard rule         It is envisaged that compensating products can be imported in one or more batches.  12. The standard rule         At the request of the person concerned, the competent authorities allow the re-import of goods temporarily exported for processing outside the customs territory, with exemption from import duties and taxes, if these goods are returned in unchanged condition.         This exemption does not apply to import duties and taxes for which a refund or exemption has been granted in connection with the temporary export of goods for processing outside the customs territory. 13. The standard rule         It is envisaged that the regime of processing outside the customs territory may be completed by declaring goods for final export, except in cases where national legislation obliges the re-import of goods temporarily exported for processing outside the customs territory, subject to the conditions and formalities applicable in each case.  

  Duties and taxes applicable to   compensating products  

14. As a standard rule, national legislation establishes the amount of exemption from import duties and taxes that is granted when compensating products are released for free circulation in the customs territory, and the methods of calculating it.  15. The standard rule         The exemption from import duties and taxes provided for compensating products does not apply to duties and taxes for which reimbursement or exemption has been granted in connection with the temporary export of goods for processing outside the customs territory. 16. Recommended rule         It is envisaged that goods temporarily exported for processing outside the customs territory, which have been repaired abroad for free, can be re-imported with full exemption from import duties and taxes under the conditions established in national legislation.  17. Recommended rule         Exemption from import duties and taxes should be granted if the offsetting products were placed under a different customs regime before they were declared for free circulation. 18. Recommended rule         Exemption from import duties and taxes should be granted in the case of transfer of ownership of compensating products to a third party before their release for free circulation.  

  Special Appendix F Chapter 3  

  Refund  

  Definition of concepts  

       The concepts used in this Chapter mean: E1./ "refund" - the amount of import duties and taxes refunded under F.2 return regime; E2./ "refund regime" - the customs regime providing F.3 for the return (full or partial) of import duties and taxes that were have been paid in respect of these goods, or products contained in the exported goods, or used in the process of their production;   E3./ "equivalent goods" - domestic or imported goods, F.1 identical in description, quality and technical characteristics to the replaced goods placed under the return regime.  

  Principle  

1. Standard rule The return regime is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. As a standard rule, national legislation establishes a list of cases where a return regime may be declared.  3. Recommended rule National legislation should provide for the conditions for the application of a return regime, when goods for which import duties and taxes have been paid are replaced by equivalent goods used for the production of exported goods.  

  Conditions to be fulfilled  

4. The standard rule         The Customs Service does not suspend the payment of a refund only on the grounds that at the time of importation of goods for release for free circulation, the importer did not indicate his intention to declare a refund upon export. Similarly, the export of goods is not mandatory when such a declaration was made at the time of importation of goods.  

  Terms of stay of goods in the customs territory  

5. Standard rule If a time limit is set for the export of goods, after which the refund of customs duties is not allowed, this period, upon request, must be extended on grounds recognized by the customs service as justified.  6. Recommended rule If the prescribed period exceeds the period during which the return request is not accepted, this period must be extended for commercial reasons or other grounds recognized by the Customs service as justified.  

  Making a refund  

7. The standard rule         The refund is made as early as possible after checking the validity of the application.  8. Recommended rule National legislation should provide for the use of electronic means for making refunds.  9. Recommended rule         The return must also be carried out when the goods are placed in a customs warehouse or in a free zone, provided that they are intended for subsequent export.  10. Recommended rule         The Customs Service is obliged, upon request, to periodically return goods exported within a certain period of time.  

  Special Appendix F Chapter 4  

  Processing of goods for free circulation  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "processing of goods for free circulation" - customs F.1 regime, according to which imported goods may be manufactured, processed or processed before they are released into free circulation and under customs control to such an extent that the amount of import duties and taxes applicable for the goods received, it becomes lower than the amount that would have been applied to the imported goods.  

  Principle  

1. The standard rule         The processing of goods for free circulation is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Standard rule The regime of processing goods for free circulation is provided on condition that: - the customs service can verify that the products formed during the processing of goods for free circulation were obtained from imported goods; and - after the manufacture, processing or processing of goods, they cannot be economically restored to their original condition.  

  Scope of application  

1. Standard rule National legislation defines the categories of goods and operations permitted for processing goods for free circulation.  4. The standard rule         The processing of goods for free circulation is not limited to goods directly imported from abroad, but is also allowed for goods already placed under a different customs regime.  5. As a standard rule, the circle of persons enjoying the right to process goods for free circulation is not limited to the owner of the imported goods.  6. The recommended rule is that persons who carry out regular operations for the processing of goods for free circulation should be given a general permit for such operations upon their request.  

  Completion of goods processing operations for free circulation  

7. The standard rule         Operations on the processing of goods for free circulation are completed by customs clearance for the free circulation of products formed during processing.  8. The standard rule         When justified by circumstances and at the request of the person concerned, the Customs service agrees to terminate the regime after placing the products resulting from manufacture, processing or processing under a different customs regime in compliance with the conditions and formalities applicable in each case.  9. The standard rule         Wastes and residues resulting from the processing of goods for free circulation, in the case of their customs clearance for free circulation, are subject to import duties and taxes applicable to such wastes and residues imported in this condition.  

  Special Appendix G Chapter 1  

  Temporary importation  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "temporary importation" is a customs regime according to which F.1 certain goods can be imported into the customs territory with conditional exemption, in whole or in part, from import duties and taxes; such goods must be imported for certain purposes and intended for re-export during the prescribed period without any changes, except for the usual wear and tear as a result of their use.;  

  Principle  

1. The standard rule         Temporary importation is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. As a standard rule, national legislation establishes a list of cases where a return regime may be declared.  3. Recommended rule National legislation should provide for the conditions for the application of a return regime, when goods for which import duties and taxes have been paid are replaced by equivalent goods used for the production of exported goods.  

  Conditions to be fulfilled  

4. The standard rule         The Customs Service does not suspend the payment of a refund only on the grounds that at the time of importation of goods for release for free circulation, the importer did not indicate his intention to declare a refund upon export. Similarly, the export of goods is not mandatory when such a declaration was made at the time of importation of goods.  

  Terms of stay of goods in the customs territory  

5. Standard rule If a time limit is set for the export of goods, after which the refund of customs duties is not allowed, this period, upon request, must be extended on grounds recognized by the customs service as justified.  6. Recommended rule If the prescribed period exceeds the period during which the return request is not accepted, this period must be extended for commercial reasons or other grounds recognized by the Customs service as justified.  

  Making a refund  

7. The standard rule         The refund is made as early as possible after checking the validity of the application.  8. Recommended rule National legislation should provide for the use of electronic means for making refunds.  9. Recommended rule         The return must also be carried out when the goods are placed in a customs warehouse or in a free zone, provided that they are intended for subsequent export.  10. Recommended rule         The Customs Service is obliged, upon request, to periodically return goods exported within a certain period of time.  

  Special Appendix F Chapter 4  

  Processing of goods for free circulation  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "processing of goods for free circulation" - customs F.1 regime, according to which imported goods may be manufactured, processed or processed before they are released into free circulation and under customs control to such an extent that the amount of import duties and taxes applicable for the goods received, it becomes lower than the amount that would have been applied to the imported goods.  

  Principle  

1. The standard rule         The processing of goods for free circulation is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Standard rule The regime of processing goods for free circulation is provided on condition that: - the customs service can verify that the products formed during the processing of goods for free circulation were obtained from imported goods; and - after the manufacture, processing or processing of goods, they cannot be economically restored to their original condition.  

  Scope of application  

1. Standard rule National legislation defines the categories of goods and operations permitted for processing goods for free circulation.  4. The standard rule         The processing of goods for free circulation is not limited to goods directly imported from abroad, but is also allowed for goods already placed under a different customs regime.  5. As a standard rule, the circle of persons enjoying the right to process goods for free circulation is not limited to the owner of the imported goods.  6. The recommended rule is that persons who carry out regular operations for the processing of goods for free circulation should be given a general permit for such operations upon their request.  

  Completion of goods processing operations for free circulation  

7. The standard rule         Operations on the processing of goods for free circulation are completed by customs clearance for the free circulation of products formed during processing.  8. The standard rule         When justified by circumstances and at the request of the person concerned, the Customs service agrees to terminate the regime after placing the products resulting from manufacture, processing or processing under a different customs regime in compliance with the conditions and formalities applicable in each case.  9. The standard rule         Wastes and residues resulting from the processing of goods for free circulation, in the case of their customs clearance for free circulation, are subject to import duties and taxes applicable to such wastes and residues imported in this condition.  

  Special Appendix G Chapter 1  

  Temporary importation  

  Definition of concepts  

     The concepts used in this Chapter mean: E1./ "temporary importation" is a customs regime according to which F.1 certain goods can be imported into the customs territory with conditional exemption, in whole or in part, from import duties and taxes; such goods must be imported for certain purposes and intended for re-export during the prescribed period without any changes, except for the usual wear and tear as a result of their use.;  

  Principle  

1. The standard rule         Temporary importation is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  

  Scope of application  

2. Standard rule National legislation defines a list of cases when a temporary import permit may be granted.  3. The standard rule         Temporarily imported goods are subject to a full conditional exemption from import duties and taxes, except in cases where national legislation provides that the exemption may be only partial.  4. The standard rule         Temporary importation is not limited to goods directly imported from abroad, but is also allowed for goods already placed under a different customs regime.  5. The recommended rule is that temporary import permits should be granted regardless of the country of origin of the goods, the country of origin, or the country of destination.  6. The standard rule         Temporarily imported goods may be subject to operations necessary to ensure their safety while in the customs territory.  

  The formalities preceding the granting of a temporary import permit  

7. Standard rule National legislation defines a list of cases where prior authorization is required for temporary importation and establishes the authorities authorized to issue such authorization. Such cases should be minimized.  8. Recommended rule         The Customs service requires the presentation of goods to a specific customs authority only in cases where this will facilitate temporary importation.  9. Recommended rule         The Customs Service should allow temporary importation without a written declaration for goods in cases where there is no doubt about the subsequent re-export of these goods. 10. Recommended rule The Contracting Parties are obliged to carefully study the possibility of joining international treaties related to temporary importation, which will allow them to accept documents and guarantees issued by international organizations instead of national customs documents and guarantees.  

  Identification measures  

11. The standard rule         Temporary importation of goods is allowed provided that the Customs service is satisfied that it will be able to identify these goods at the time of completion of temporary importation. 12. Recommended rule For the identification of temporarily imported goods, the customs service should take its own measures to identify the goods only in cases where commercial identification methods are not sufficient.  

  Terms of return export  

13. The standard rule         The Customs Service sets the time limit for temporary importation on a case-by-case basis.  14. Recommended rule         At the request of the person concerned and for reasons recognized by the Customs service as justified, it is obliged to extend the originally established period. 15. Recommended rule         In cases where goods for which a temporary import permit has been issued cannot be re-exported as a result of seizure, except in cases of seizure at the request of private individuals, the obligation to re-export must be suspended for the duration of the arrest.  

  Transfer of the right to temporary importation  

16. Recommended rule         Upon request, the Customs service is obliged to issue a permit for the transfer of the right to use the temporary import regime to any other person, provided that this person: a) meets the established conditions; and b) assumes the obligations of the person who initially used the right of temporary import.  

  Termination of the temporary importation regime  

17. The standard Rule         It is envisaged that temporarily imported goods may be re-exported through a different customs authority than the one through which the goods were imported.  18. The standard rule         It is envisaged that temporarily imported goods can be returned in one or more batches.  19. Recommended rule         It is envisaged that temporary importation may be suspended or terminated by placing imported goods under a different customs regime, if the conditions and formalities applicable in each case are met.  20. Recommended rule If the prohibitions or restrictions in force at the time of temporary importation are lifted during the period of validity of the temporary importation document, the Customs service is obliged to satisfy the request to complete the temporary importation of goods by releasing the goods for free circulation. 21. Recommended rule         It is provided that if the guarantee is provided in the form of depositing funds, their return is carried out by the customs authority of the return export, even if the goods were not imported through this authority.  

  Cases of temporary importation  

a) Temporary importation with full conditional exemption from import duties and taxes 22. Recommended rule A temporary importation permit with full conditional exemption from duties and taxes should be granted in respect of goods provided for in the following Annexes to the Convention on Temporary Importation (Istanbul Convention) of June 26, 1990: 1) "On Goods for Display or use at exhibitions, fairs, conferences or similar events" according to Appendix B.1; 2) "On professional equipment" according to Appendix B.2 ;         3) "On containers, pallets, packages, samples and other goods imported in connection with a commercial operation" according to Appendix B.3; 4) "On goods imported for the purposes of education, science or culture" according to Appendix B.5; 5) "On personal belongings of passengers and goods imported for sports goals" according to Appendix B.6; 6) "On materials for tourism advertising" according to Appendix B.7; 7) "On goods imported as part of cross-border trade" according to Appendix B.8; 8) "On goods imported for humanitarian purposes" according to Appendix B.9;         9) "On vehicles" according to Annex C; 10) "On animals" according to Annex D.  

b) Temporary importation with partial conditional exemption from import duties and taxes 23. Recommended rule         For goods not covered by Recommended Rule 22 and goods covered by Recommended Rule 22 that do not meet all the conditions for full conditional exemption, a temporary import permit with at least partial conditional exemption from import duties and taxes must be granted.  

  Special Appendix H Chapter 1  

  Customs violations  

  Definition of concepts  

     The concepts used in this Annex mean: E1./ "administrative settlement of a customs offence" - F.2 the procedure provided for by national legislation, according to which the Customs service is authorized to resolve a customs offence by making a decision on it or by settling on the basis of compromise;   E2./ "settlement based on compromise" - an agreement in F.3 according to which the customs service, being authorized to do so, refuses to conduct legal proceedings against persons involved in a customs offense if these persons agree to comply with certain conditions; E3./ "customs offense" - any violation or attempt F.1 violation of customs legislation.  

  Principles  

1. Standard Rule The investigation, establishment and administrative settlement of customs offences by the Customs Service shall be governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Standard rule National legislation defines customs offences and specifies the conditions under which they can be investigated, established and, if necessary, subject to administrative regulation.  

  Scope of application  

3. As a standard rule, national legislation defines persons who may be held liable in connection with the commission of a customs offence.  4. As a standard rule, national legislation establishes the limitation period for bringing to responsibility for a customs offense and sets the date of the beginning of this period.  

  Investigation and establishment of customs violations  

5. Standard rule National legislation defines the conditions under which the customs service is authorized to: - inspect goods and vehicles; - require the presentation of documents or correspondence; - require access to automated databases; - conduct searches of persons and premises; and - obtain evidence.  6. As a standard rule, a personal search for customs purposes is conducted only in cases where there are reasonable grounds for suspicion of smuggling or other customs offenses that are considered serious.  7. The standard rule         The Customs Service does not conduct a search of premises, except in cases where it has reasonable grounds to suspect smuggling or other customs offenses that are considered serious.  8. The standard rule         The Customs Service informs the person concerned as soon as possible about the nature of the alleged offense, about the provisions of the legislation that may have been violated, and, if necessary, about possible sanctions.  

  Procedure in case of detection   customs violations  

9. Standard rule National legislation defines the procedure for the actions of the customs service after it detects a customs offense and the measures that it can take in this case.  10. Recommended rule         The Customs Service draws up a protocol or administrative reports containing detailed information about customs violations and measures taken.  

  Seizure or detention of goods or vehicles  

11. The standard rule         The Customs Service shall seize goods and/or vehicles only if: - they are subject to administrative or judicial confiscation; or - they may need to be presented as material evidence at subsequent stages of the proceedings. 12. The standard rule is that if a customs offense relates only to a part of the cargo, it is this part of the cargo that is the object of arrest or detention, provided that the customs service is convinced that the remaining part of the cargo was not directly or indirectly used in the commission of an offense. 13. The standard rule         In the event of the seizure of goods and/or vehicles or their detention, the Customs service shall submit to the person concerned a document containing the following: - a description and quantity of the goods or vehicles that are the object of the arrest or detention; - the reason for the arrest or detention; and the nature of the offense. 14. Recommended rule         The Customs Service must release the goods that have been the object of arrest or detention under sufficient guarantee, provided that these goods are not subject to any prohibitions or restrictions or cannot be requested as material evidence at subsequent stages of the proceedings. 15 Recommended rule         The Customs Service should release from arrest or detention vehicles that were used in the commission of a customs offense in cases where it is convinced that: - the vehicles were not in any way designed, adapted, modified or equipped for the purpose of concealing goods; and - the vehicles will not be required for their presentation. as material evidence at subsequent stages of the proceedings; and, if necessary, a sufficient guarantee may be provided.  16. Recommended rule         Vehicles are administratively or judicially confiscated only in cases where: - the owner, owner or any other person responsible for the vehicle was involved in a customs violation at the time of the violation, or was aware of it, or did not take all reasonable measures to prevent the commission of the offense; or - the vehicles were somehoweither they are specially designed, adapted, modified or equipped for the purpose of hiding goods.; or, it is not possible to restore vehicles that have been specially modified or adapted to their previous condition. 17. Recommended rule         Goods that have been seized or detained goods should not be subject to sale or disposal by the customs service in any other way until the decision to seize them administratively or judicially or transfer them to the State comes into force, except in cases where the goods are perishable or the customs service cannot store these goods due to their character.  

  Detention of persons  

18. As a standard rule, national legislation defines the powers of the customs service to detain persons and the conditions for such detention, in particular the period after which the decision on detention is subject to judicial review.  

Administrative regulation of customs offences  

19. The standard rule         The Customs Service shall take the necessary measures to ensure, where applicable, as soon as possible after the discovery of a customs offence: - initiation of an administrative settlement of this offence; and - informing the person concerned about the terms of this settlement, the procedure for appealing and the time frame for filing a complaint.  20. Recommended rule         If a customs offence that is considered minor is detected during customs clearance, an opportunity should be created for the administrative settlement of this offence by the customs authority that discovered it. 21. Recommended rule         If a passenger commits a customs offence that is considered minor, an opportunity should be created for the immediate administrative settlement of this offence by the customs authority that discovered it. 22. As a standard rule, national legislation establishes sanctions applicable to each category of customs offences that may be subject to administrative regulation, and determines the customs authorities authorized to apply these sanctions. 23 The standard rule is that the severity or scope of sanctions applicable in the administrative settlement of a customs offence depends on the severity or significance of the customs offence committed and on the past activities of the person concerned related to the customs service. 24. The standard rule         In cases where false information is indicated in the goods declaration and the declarant can prove that he has taken all necessary measures to ensure the accuracy of the information provided, the customs service takes this circumstance into account when deciding whether to impose sanctions. 25 The standard rule         In cases where the customs violation occurred as a result of force majeure or other circumstances beyond the control of the person concerned, and there is no negligence or intent on deception on his part, sanctions are not applied, provided that these facts are properly established to the satisfaction of the customs service. 26. The standard rule         The goods that have been seized or the detained goods, or the proceeds from their sale, net of any duties, taxes, as well as all other fees and expenses, must be: - returned to the person entitled to receive them as soon as possible after the final settlement of the customs offense; or, in cases where this is not possible, reserved in favor of these persons for a certain period of time, provided that these goods have not been administratively or judicially confiscated or have not been transferred to the State as a result of settlement.  

  Right to appeal  

27. As a standard rule, any person involved in a customs offense subject to administrative settlement has the right to file a complaint with a body independent of the customs service, except in cases where this person has agreed to a compromise settlement.  

  Special Appendix J Chapter 1  

  Passengers  

  Definition of concepts  

       The concepts used in this Chapter mean: E1./ "two-channel system" is a simplified system of customs F.2 control that allows arriving passengers to make a declaration by choosing one of two channels. One, marked with green symbols, is intended for passengers carrying goods whose quantity or value does not exceed the quantity and value of goods subject to duty-free importation, and which are not subject to import bans or restrictions. The other, indicated by red symbols, is for other passengers; E2./ "vehicles for personal use" - F.4 motor vehicles and trailers, boats and aircraft, together with spare parts for them and their usual accessories and equipment, imported or exported solely for personal use by the person concerned, and not for transportation persons for a fee or for industrial or commercial transportation of goods for a fee or free of charge;   E3./ "passenger" - F.5 (1) any person temporarily entering or leaving the territory of a country in which he or she does not permanently reside ("non-resident"); and (2) any person leaving the territory of a country in which he or she resides on permanent resident ("departing resident"), or returning to this territory ("returning resident");   E4./ "personal items" - any items (new or used), F.3 in respect of which the passenger may have a reasonable need for his or her personal use during the trip, taking into account all the circumstances of that trip, but excluding any goods imported or exported for commercial purposes; E5./ "temporary importation" is a customs regime according to which F.1 certain goods can be imported into the customs territory with conditional exemption from import duties and taxes; Such goods must be imported for a specific purpose and intended for re-export within a specified period without any changes, except for the usual wear and tear as a result of their use.  

  Principles  

1. The standard rule         Customs privileges applicable to natural persons are governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. The standard rule         The customs privileges provided for in this Chapter apply to passengers, regardless of their nationality.  

  Scope of application  

3. The standard rule         The Customs Service determines the customs authorities where Customs formalities related to passengers can be performed. When establishing the competence, location and opening hours of these authorities, the Customs service takes into account, in particular, the geographical location and existing passenger traffic volumes.  4. The standard rule         Subject to compliance with the relevant customs control procedures, passengers entering or leaving the country in their personal vehicles are allowed to complete all necessary customs formalities without leaving the vehicles they use for movement.  5. Recommended rule         Passengers entering or leaving the country by commercial vehicle or train should be allowed to complete all necessary Customs formalities without leaving the vehicles they use for transportation.  6. Recommended rule A two-channel system should be used for customs control of passengers and clearance of goods transported by them, as well as, where appropriate, their personal vehicles.  7. Recommended rule         The Customs Service should not require for its purposes a separate list of passengers or baggage items carried by them, regardless of the mode of transport used.  8. Recommended rule         The Customs Service, in cooperation with other services and trade participants, should strive to use preliminary information about passengers that meets unified international standards, whenever possible, to simplify customs control over passengers and clearance of goods transported by them.  9. Recommended rule         Passengers should be allowed to verbally declare the goods they carry. At the same time, the customs service may require a written or electronically executed declaration for goods transported by passengers that are the object of import or export of a commercial nature, or the value or quantity of which exceed the limits established by national legislation. 10. As a standard rule, personal inspection of passengers for customs control purposes is carried out only in exceptional cases and when there are compelling grounds for suspicion of smuggling or other offenses.  11. The standard rule         The goods carried by passengers are subject to warehousing or storage under the conditions established by the customs service until they are processed in accordance with the relevant customs regime, re-exported or otherwise disposed of in accordance with national legislation in the following cases: - at the passenger's request;         - when immediate clearance of the goods is not possible; or - when other provisions of this Chapter are not applicable to the goods. 12. Standard Rule         Unaccompanied baggage (baggage that is imported or exported before or after the arrival or departure of a passenger) is processed in accordance with the procedures applicable to escorted baggage or other simplified customs procedures. 13. As a standard rule, any authorized person is allowed to present unaccompanied baggage for processing on behalf of the passenger. 14. Recommended rule         For goods declared for free circulation in accordance with customs privileges for passengers, a system of duties and taxes at uniform rates should be applied, provided that the importation of goods is not of a commercial nature and that the total value or total quantity of these goods does not exceed the restrictions established by national legislation. 15. Recommended rule         Wherever possible, the use of credit cards or bank cards as a means of payment for services rendered by the Customs service, as well as for the payment of duties and taxes, should be allowed.  

  Import  

16. Recommended rule         Quantitative restrictions on tobacco products, wine, spirits and spirits that passengers are allowed to import without paying import duties and taxes should not be lower than: a) 200 cigarettes or 50 cigars or 250 grams of tobacco, or these products in a set with a total weight of not more than 250 grams; b) 2 liters of wine or 1 liter of spirits; c) 0.25 liters of toilet water and 50 grams of perfume.         However, customs privileges provided for tobacco products and alcoholic beverages may be provided by persons over a certain age, and may not be provided or provided only in limited quantities to persons who frequently cross the border or who have been absent from the country for less than 24 hours.  17. Recommended rule         In addition to consumer goods, which are allowed to be imported within the limits of quantitative restrictions without paying import duties and taxes, passengers should be allowed to import goods of a purely non-commercial nature with a total value of at least 75 Special Drawing Rights (SDR) without paying import duties and taxes. This total cost can be reduced for people under a certain age and for people who cross the border frequently or who have been absent from the country for less than 24 hours. 18. The standard rule         Residents returning to the country are allowed to import, without paying import duties and taxes, personal belongings and personal vehicles that they took at the time of departure from the country and were in free circulation in that country.  19. The standard rule         The Customs Service does not require a customs document or guarantee for the temporary importation of personal belongings of non-residents, except in cases where: - the value or quantity of these items exceeds the limits established by national legislation; or, the customs service believes that these items pose a risk to state budget revenues.  20. The standard rule         In addition to clothing, toiletries and other personal items, the following are considered personal items of non-residents: - personal jewelry; - cameras, film and video cameras, along with a reasonable number of photographic, film, video tapes and accessories; - portable slide and film projectors and accessories to together with a reasonable number of slides or film clips;         - binoculars; - portable musical instruments; - portable sound reproducing devices, including tape recorders, CD players and voice recorders with films, records and discs; - portable radios; - cellular or mobile phones; - portable televisions; - portable typewriters; - portable personal computers and accessories; - portable calculators; - regular and strolling baby strollers; - wheelchairs; - sports equipment.  21. The standard rule         In cases where it is necessary to file a declaration for temporary importation for personal belongings of non-residents, the period of temporary importation is determined based on the duration of the passenger's stay in the country, provided that this period does not exceed the limits established by national legislation. 22. The standard rule         At the request of the passenger and on grounds recognized by the Customs service as justified, it extends the originally established period for the temporary importation of personal belongings of a non-resident, provided that this period does not exceed the limits established by national legislation. 23. As a standard rule, Non-residents enjoy the right to temporary importation in respect of their personal vehicles. 24. The standard rule is that fuel stored in ordinary tanks of a vehicle for personal use is imported with exemption from import duties and taxes. 25. The standard rule is that the benefits provided in respect of vehicles apply to personal vehicles owned by non-residents, rented by them or borrowed by them, and which are imported simultaneously with the passenger's entry or before or after such entry. 26. Recommended rule         The Customs Service should not require a customs document or guarantees for the temporary importation of personal vehicles of non-residents. 27. Recommended rule         When a customs document or guarantee is required for the temporary importation of non-resident vehicles for personal use, the Customs service is required to accept standard international documents and guarantees. 28 The standard rule         In cases where it is necessary to file a declaration for the temporary importation of personal vehicles of non-residents, the period of temporary importation is determined based on the duration of the non-resident's stay in the country, provided that this period does not exceed the limits established by national legislation. 29. The standard rule         At the request of the person concerned and on grounds recognized by the Customs service as justified, it extends the originally established period for temporary importation of a non-resident's personal vehicle, provided that this period does not exceed the limits established by national legislation. 30. Standard rule         The right to temporary import is granted in respect of replacement parts necessary for the repair of a personal vehicle temporarily located in the country.  

  Return export  

31. The standard Rule         The Customs Service allows the re-export of temporarily imported goods from non-residents through a customs authority other than the one through which they were imported.  32. The standard rule         The Customs Service does not require the re-export of personal vehicles of non-residents or their personal belongings that have been seriously damaged or destroyed as a result of an accident or force majeure.  

  Exit  

33. The standard rule         Customs formalities applicable to departing passengers should be as simplified as possible.  34. The standard rule         Passengers are allowed to export goods for commercial purposes, subject to the necessary conditions and formalities and payment of the export duties and taxes due. 35. Standard rule         At the request of residents leaving the country, the customs service takes measures to identify individual items in cases where this will facilitate their re-entry without paying duties and taxes. 36. The standard rule         The Customs Service only in exceptional cases requires a document for the temporary export of personal belongings and personal vehicles belonging to residents leaving the country.  37. Recommended rule If the guarantee was provided in the form of a cash deposit, it is necessary to provide conditions for its return to the customs authority of re-export, even if this authority is different from the one through which the import was carried out.  

  Transit passengers  

38. The standard rule         No customs control is carried out with respect to transit passengers who do not leave the transit zone. At the same time, the customs service is allowed to carry out general surveillance in transit zones and take any necessary measures in case of suspicion of a customs offense.  

  Information about customs privileges applied   in relation to passengers  

39. Recommended rule Information on Customs privileges applicable to passengers should be provided in one or more official languages of the country concerned and in any other language deemed useful.  

  Special Appendix J Chapter 2  

  Postal items  

  Definition of concepts  

        The concepts used in this Chapter mean: E1./"CN22/23" - special declaration forms for F.1 postal items, the description of which is contained in the current acts         Of the Universal Postal Union; E2./ "customs formalities in respect of postal items" - F.3 all operations carried out by the interested party and the customs service in respect of postal items; E3./ "postal items" - letters and parcels sent F.2 by mail or to the post office, the description of which is contained in the applicable acts of the Universal Postal the Union;   E4./ "postal service" is a public or private body, F.5 authorized by the Government to provide international services regulated by the applicable acts of the Universal Postal Union; E5./ "Universal Postal Union" is an intergovernmental organization, F.4 established in 1874 according to the Berne Treaty as         The United Postal Union, which was renamed the Universal Postal Union (UPU) in 1878, and which has been a specialized agency of the United Nations since 1948.  

  Principle  

1. The standard rule         Customs formalities in respect of postal items are governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Standard rule National legislation establishes the respective responsibilities and duties of the Customs service and the postal service in connection with the customs procedure for postal items.  

  Registration of mail items  

3. The standard rule         Postal items are processed as soon as possible.  a) Customs status of goods 4. Standard rule         The export of goods by mail is allowed regardless of whether these goods are in free circulation or under any customs regime.  5. The standard rule         The import of goods by mail is permitted regardless of whether these goods are intended to be released for free circulation or placed under some other customs regime.  

b) Submission to the Customs Service 6. Standard rule         The Customs Service shall notify the Postal Service of the postal items that must be submitted to it for customs control purposes, as well as the methods of such submission.  7. The standard rule         The Customs Service does not require that exported mail items be submitted to it for customs control purposes if these items do not contain: - goods whose export must be confirmed; - goods subject to export bans or restrictions, or subject to export duties and taxes;         - goods whose value exceeds the amount established by national legislation; - goods selected for customs control on the basis of random or random checks.  8. Recommended rule         As a general rule, the Customs Service should not require the submission of the following categories of imported mail: a) postcards and letters of a purely personal nature; b) literature for the blind; c) printed publications that are not subject to import duties and taxes.  

c) Registration using forms CN22 or CN23 or declaration of goods.  9. Standard rule If all the information required by the customs service is contained in form CN22 or CN23 and in supporting documents, form CN22 or CN23 is considered a declaration of goods, except in the following cases: - the value of the goods exceeds the amount established by national legislation; - the goods are subject to prohibitions or restrictions or are subject to export duties and taxes; - the export of goods must be confirmed;         - imported goods are intended to be placed under a different customs regime than being released for free circulation.         In these cases, a separate declaration for the goods is required.  

  Transit mail items  

10. The standard rule         Customs formalities do not apply to transit mail items.  

  Collection of duties and taxes  

11. The standard rule         The Customs Service provides for measures to simplify the collection of duties and taxes as much as possible in respect of goods contained in postal items.  

  Special Appendix J Chapter 3  

  Commercial vehicles  

  Definition of concepts  

       The concepts used in this Chapter mean: E1./ "customs formalities applicable to F.2 commercial vehicles" - all operations carried out by an interested person and the Customs service in respect of commercial vehicles upon entry into or exit from the customs territory, as well as during their stay in the customs territory;   E2/ "entry declaration" or "exit declaration" - any F.1 declaration drawn up or submitted to the Customs service, respectively, at the entry or exit of a commercial vehicle by the person responsible for that commercial vehicle, and which contains the necessary information about the commercial vehicle, as well as its route, cargo, supplies, crew, and passengers;   E3./ "commercial vehicles" - any F.3 vessel (including self-propelled and non-self-propelled lighters and barges, as well as hydrofoils), hovercraft, aircraft, motor vehicle (including trailers, semi-trailers and combined vehicles) or unit of railway rolling stock that are used in international transportation for the paid transportation of persons or for paid or free industrial or commercial transportation of goods together with their usual spare parts, accessories and equipment, as well as the lubricating oils and fuels contained in their conventional tanks when they are transported with commercial vehicles.  

  Principles  

1. The standard rule         Customs formalities applicable to commercial vehicles are governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Recommended rule         Customs formalities applicable to commercial vehicles should be applied equally, regardless of the country of registration of these commercial vehicles, the location of their owner, the country of departure or the country of destination.  

  Temporary importation of commercial vehicles  

3. Recommended rule         Commercial vehicles, loaded or empty, must be allowed for temporary importation into the customs territory with conditional exemption from import duties and taxes, provided that these commercial vehicles will not be used for domestic transportation in the customs territory of the country of temporary importation. They must be intended for return export, having undergone no changes other than the usual wear and tear as a result of operation, the usual consumption of lubricating oils and fuels, as well as the necessary repairs.  4. A standard rule is that a guarantee or document on the temporary importation of commercial vehicles duly registered abroad is required by the Customs service only when it considers it essential for Customs control purposes.  5. The standard rule         In cases where the Customs service sets a time limit for the re-export of commercial vehicles, it takes into account all the circumstances related to the implementation of the intended transport operations.  6. Recommended rule         At the request of the person concerned and for reasons recognized by the Customs service as justified, it is obliged to extend the originally established period.  

  Temporary import of spare parts and equipment  

7. Recommended rule Special equipment for loading, unloading, handling and protection of goods, which is imported together with these commercial vehicles and intended for re-export with them, regardless of whether it can be used separately from commercial vehicles or not, must be allowed for temporary importation into the customs territory with conditional exemption from import duties and taxes.  8. Recommended rule: Spare parts and equipment intended for use in repairs or maintenance in order to replace parts and equipment built into or used in a commercial vehicle that have already been temporarily imported into the customs territory should be allowed to be temporarily imported into this territory with conditional exemption from import duties and taxes.  

  Entry  

9. Standard rule If it is required that an entry declaration be submitted to the Customs service upon entry of a commercial vehicle, the information that must be indicated in this declaration is limited to the minimum information necessary to ensure compliance with customs legislation.  10. The standard rule         The Customs Service is obliged to reduce as far as possible the number of copies of the entry declaration that must be submitted to it.  11. The standard rule does not require legalization, confirmation, authentication, or preliminary review of documents submitted or submitted to the Customs service in connection with the entry of commercial vehicles by foreign representatives of the country of entry of commercial vehicles.  

  Stops at the customs territory  

12. The standard rule         When commercial vehicles stop at subsequent points in the customs territory without intermediate stops in another country, the applicable Customs formalities should be simplified as much as possible, taking into account the customs control measures already taken.  

  Exit  

13. The standard rule         Customs formalities applicable when commercial vehicles leave the customs territory are limited to measures that ensure: a) filing an exit declaration, when necessary, to the authorized customs authority in accordance with the established procedure; b) applying customs seals, if necessary; c) following the routes prescribed by the customs service in cases where this is necessary for control purposes.; and d) the departure of commercial vehicles without unauthorized delays. 14. Recommended rule         The Customs Service is obliged to allow the use of exit declaration forms identical to those prescribed for the entry declaration, provided that they are clearly indicated that they are used for exit. 15. As a standard rule, commercial vehicles are allowed to leave the customs territory through a customs authority other than the one through which they entered.  

  Special Appendix J Chapter 4  

  Supplies  

  Definition of concepts  

       The terms used in this Chapter mean: E1./ "carrier" - the person who carries out the actual F.6 transportation of goods or is responsible for the use of the vehicle; E2./ "customs formalities applicable to supplies" - all F.1 operations carried out by the person concerned and the customs service in relation to supplies; E3./ "customs procedure for supplies - all F.5 benefits provided and all customs formalities applicable to supplies; E4./ "supplies": F.2 - supplies for consumption; and - supplies for sale.   E5./ "supplies for consumption": F.3 - goods intended for consumption by passengers and crew members on board sea (river) and aircraft or on trains, regardless of whether they are sold or not; and         - goods necessary for the operation and maintenance of sea (river) and aircraft or trains, including fuel and lubricants, but excluding spare parts and equipment, which are on arrival on board sea (river) and aircraft or on trains used or intended for use in international transportation for the paid transportation of passengers either for paid or free industrial or commercial transportation of goods, either they are delivered on board these ships or on these trains while they are in the customs territory.;   E6./ "supplies for sale" - goods intended for sale F.4 for takeaway to passengers and crew members of sea (river) and aircraft that are either on board these vessels upon arrival or are delivered on board while in the customs territory of sea (river) and aircraft used or intended for use in international transportation for paid transportation of passengers or for paid or free industrial or commercial transportation of goods.  

  Principles  

1. The standard rule         The Customs procedure for supplies is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. Recommended rule         The customs procedure for supplies should be applied under the same conditions, regardless of the country of registration or nationality of sea (river) and aircraft or trains.  

  Supplies on board incoming sea (river)   both aircraft and trains  

a) Exemption from import duties and taxes 3. As a standard rule, supplies on board a sea (river) or aircraft arriving in the customs territory are exempt from import duties and taxes provided that they remain on board.  4. Recommended rule Supplies for consumption by passengers and crew members imported as food on international express trains should be exempt from import duties and taxes provided: (a) that these goods were purchased only in those countries whose territory this international train crossed; and (b) that the duties and taxes due in These goods were paid for in the country where they were purchased.  5. Standard rule Supplies for consumption necessary for the operation and maintenance of sea (river) and aircraft, as well as trains that are on board these vehicles arriving in the customs territory, are exempt from import duties and taxes, provided that they remain on board these ships or on trains during the stay of these vehicles. vehicles in the customs territory.  

b) Documents 6. Standard rule         If the customs service requires a declaration for supplies on board sea (river) vessels arriving in the customs territory, the information that must be indicated in this declaration is limited to the minimum information necessary for customs control.  7. Recommended rule         The declaration of supplies submitted to the customs service upon arrival of a sea (river) vessel in the customs territory must take into account the amount of supplies issued with the permission of the customs service from the supplies on board the vessel; however, the submission of a separate form to the customs service in respect of these supplies is not mandatory.  8. Recommended rule         The declaration of supplies requested by the Customs service must take into account the number of supplies delivered to the ships during their stay in the customs territory.  9. The standard rule         The Customs Service does not require a separate declaration for supplies remaining on board aircraft.  

c) Provision of supplies for consumption 10. Standard rule         The Customs Service authorizes the issuance of supplies on board for consumption during the stay of a sea (river) vessel in the customs territory in such quantity that the customs service recognizes as justified, taking into account the number of passengers and crew members, as well as the duration of the stay of a sea (river) vessel in the customs territory.  11. Recommended rule         The Customs Service should allow the delivery of supplies on board for consumption by crew members during the repair of a marine (river) vessel in a dock or shipyard, provided that the duration of its stay in the dock or shipyard is recognized as justified. 12. The standard rule         In the case of a scheduled landing of an aircraft at one or more airports in the customs territory, the Customs service must allow the delivery of supplies on board for consumption while the aircraft is parked at such intermediate airports and during the flight between them.  

d) Customs control 13. Standard rule         The Customs Service requires the carrier to take the necessary measures to prevent any unauthorized use of supplies, including sealing them if necessary.  14. The standard rule         The Customs Service requires the removal of supplies from a sea (river) or aircraft or from a train for their storage in another place while the vehicles are in the customs territory only in cases where it deems this measure necessary.  

  Delivery of supplies with exemption from duties and taxes  

15. The standard rule         Sea (river) and aircraft departing to their final destination abroad are allowed to take on board, with exemption from duties and taxes: a) supplies in the amount that the customs service considers reasonable, taking into account the number of passengers and crew members, the duration of the flight or flight, as well as the number of such supplies already available on board on board;         b) supplies for consumption necessary to ensure their operation and maintenance in an amount deemed reasonable for operation and maintenance during the voyage or flight, as well as taking into account the amount of such supplies already available on board.  16. The standard rule         Replenishment of supplies by sea (river) and aircraft that have arrived in the customs territory and need to replenish their supplies for the journey to their final destination in the customs territory is allowed with exemption from duties and taxes. 17. The standard rule         The Customs Service authorizes the issuance of supplies for consumption delivered to sea (river) and aircraft during their stay in the customs territory, under the same conditions that apply in this Chapter to supplies for consumption already on board sea (river) and aircraft upon their arrival.  

  Departure  

18. Recommended rule         Upon departure of a sea (river) vessel from the customs territory, a declaration for supplies is not required.   19. The standard rule         If the customs service requires a declaration for supplies loaded on board sea (river) or aircraft departing from the customs territory, the information that must be indicated in this declaration is limited to the minimum information necessary for customs control.  

  Other supply operations  

20. Standard rule Supplies on board sea (river) and aircraft, as well as on trains arriving in the customs territory, are allowed to: a) be released for free circulation in the customs territory or placed under another customs regime if the conditions and formalities applicable in each case are met; or b) with prior approval permits from the customs service to transfer, respectively, to other sea (river) and aircraft or trains used for international transportation.  

  Special Appendix J Chapter 5  

  Relief shipments  

  Definition of concepts  

       The concepts used in this Chapter mean: E1./ "relief goods" - goods, including cars and other F.1 vehicles, food, medicines, clothing, blankets, tents, prefabricated houses, devices for cleaning and storing water, or other essential goods sent in the form of assistance to victims from natural disasters;        and all equipment, cars and other vehicles, specially trained animals, food, supplies, personal belongings and other goods for disaster relief personnel necessary for them to perform their duties, ensure their residence and work in the disaster area during the entire duration of their mission.  

  Principles  

1. The standard rule         The customs clearance of aid shipments is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.  2. The standard rule         Customs clearance of aid shipments for export, transit, temporary importation and importation should be carried out as a matter of priority.  

  Scope of application  

3. The standard rule         With regard to relief goods, the Customs service provides for: - filing a simplified declaration of goods or a temporary or incomplete declaration of goods, subject to the addition of the declaration within a certain period; - filing, registration or verification of the declaration of goods and accompanying documents prior to the arrival of the goods and their release upon arrival; - customs clearance during off-duty or off-duty hours. locations of customs authorities with exemption from all related fees; and - inspection of goods and/or taking samples/samples only under exceptional circumstances.  4. Recommended rule         Customs clearance of aid shipments should be carried out regardless of the country of origin, departure or destination.  5. Recommended rule         Bans or restrictions on economic exports, as well as export duties or taxes payable in other cases, should not be applied to aid shipments.  6. Recommended rule Aid shipments received as a gift from authorized organizations and intended for use by these organizations or under their control, or for free distribution by them or under their control, should be accepted without import duties and taxes and exempt from prohibitions or restrictions on economic imports.  

  Special Application K  

  Origin of goods Chapter 1  

  Rules for determining the origin of goods  

  Definitions  

       For the purposes of this Chapter: E1./ the term "country of origin of goods" means the country in F.2 of which these goods were produced or manufactured, according to the criteria established for the purposes of applying the Customs Tariff, quantitative restrictions or any other industry standards;   (D1,a) E2./ the term "rules for determining the origin of goods" means F.3 specific provisions developed on the basis of principles established by national legislation or international agreements (hereinafter referred to as "criteria for determining the origin of goods") that are applied by a country to determine the origin of goods;   (D1,b) E3./ the term "criterion of substantial processing" means F.1 criterion, according to which, when determining the origin of goods, the country of origin is considered to be the country in which the last significant operation for the production or processing of these goods was performed, which was deemed sufficient to give them basic characteristics.   (D1,c)  

  Principle  

1. The standard rule         The rules for determining the origin of goods necessary for the implementation of the measures that the Customs is required to apply when importing and exporting goods are established in accordance with the provisions of this Chapter and, to the extent applicable, the provisions of the General Annex.   (D,1)  

  Rules for determining the origin of goods  

3. The standard rule         With regard to relief goods, the Customs service provides for: - filing a simplified declaration of goods or a temporary or incomplete declaration of goods, subject to the addition of the declaration within a certain period; - filing, registration or verification of the declaration of goods and accompanying documents prior to the arrival of the goods and their release upon arrival; - customs clearance during off-duty or off-duty hours. locations of customs authorities with exemption from all related fees; and - inspection of goods and/or taking samples/samples only under exceptional circumstances.  4. Recommended rule         Customs clearance of aid shipments should be carried out regardless of the country of origin, departure or destination.  5. Recommended rule         Bans or restrictions on economic exports, as well as export duties or taxes payable in other cases, should not be applied to aid shipments.  6. Recommended rule Aid shipments received as a gift from authorized organizations and intended for use by these organizations or under their control, or for free distribution by them or under their control, should be accepted without import duties and taxes and exempt from prohibitions or restrictions on economic imports.  

  Special Application K  

  Origin of goods Chapter 1  

  Rules for determining the origin of goods  

  Definitions  

       For the purposes of this Chapter: E1./ the term "country of origin of goods" means the country in F.2 of which these goods were produced or manufactured, according to the criteria established for the purposes of applying the Customs Tariff, quantitative restrictions or any other industry standards;   (D1,a) E2./ the term "rules for determining the origin of goods" means F.3 specific provisions developed on the basis of principles established by national legislation or international agreements (hereinafter referred to as "criteria for determining the origin of goods") that are applied by a country to determine the origin of goods;   (D1,b) E3./ the term "criterion of substantial processing" means F.1 criterion, according to which, when determining the origin of goods, the country of origin is considered to be the country in which the last significant operation for the production or processing of these goods was performed, which was deemed sufficient to give them basic characteristics.   (D1,c)  

  Principle  

1. The standard rule         The rules for determining the origin of goods necessary for the implementation of the measures that the Customs is required to apply when importing and exporting goods are established in accordance with the provisions of this Chapter and, to the extent applicable, the provisions of the General Annex.   (D,1)  

  Rules for determining the origin of goods  

2. The standard rule         Goods that are fully manufactured in a particular country are considered to have their place of origin in that country. Goods produced entirely in a particular country may include only the following categories: (a) minerals extracted from the bowels of that country, in its territorial waters or on its seabed; (b) products of plant origin grown or harvested in that country; (c) animals that were born and grown in that country; (d) products of animal origin obtained in that country;         (e) products of hunting or fishing in that country; (f) products of marine fishing and other products of marine origin obtained as a result of fishing by a vessel of that country; (g) products obtained on board a fish processing vessel of that country exclusively from the types of products listed in paragraph (f) above; (h) products obtained from the seabed or subsurface outside the territorial waters of that country, provided that the said country has exclusive rights to develop such seabed or subsurface;         (ij) scrap and waste from production and processing, as well as used articles collected in that country and acceptable only for processing raw materials; (k) goods manufactured in that country exclusively from products specified in paragraphs (a) - (ij) above.   (D1,2) 3. Recommended rule         In cases where the production of goods is carried out with the participation of at least two countries, the origin of these goods should be determined in accordance with the criterion of substantial processing.   (D1,3)  4. Recommended rule         When applying the criterion of substantial processing, it is necessary to use the International Convention on the Harmonized Commodity Description and Coding System.   (D1,4)  5. Recommended rule         In cases where the criterion of substantial processing is expressed as a percentage of the total value of the goods, the values to be taken into account include the following: - in the case of imported materials, the duty-free price at the time of import, or, in the case of materials of unknown origin, the first documented price paid for they are located on the territory of the country in which they were manufactured; and - in the case of manufactured goods - the ex-factory price or the price at the time of export, in accordance with the provisions of national legislation.   (D1,5)  6. Recommended rule         Operations that do not provide the main characteristics or properties of goods or provide them only to an insignificant extent, and, in particular, operations that include one or more operations from the list below should not be considered as essential operations for the production or processing of goods: (a) operations necessary to ensure the safety of goods during transportation or storage time;         (b) operations to improve the packaging or commercial suitability of goods or to prepare them for transportation, including crushing bulk materials, grouping packages, sorting and classifying, and repacking; (c) simple assembly operations; (d) mixing goods of different origin, provided that the characteristics of the resulting products are substantially the same as characteristics of the mixed goods.   (D1,6)  

  Special cases of determining the origin of goods  

7. Recommended rule         Accessories, spare parts and fixtures used in machines, devices, aggregates or vehicles must be considered to have the same origin as the designated machines, devices, aggregates or facilities, provided they are imported and sold in conjunction with the designated machines, devices, aggregates or facilities and their compliance in terms of configuration and quantity. commonly used accessories, spare parts, and fixtures.   (D1,7)  8. Recommended rule An unmounted or dismantled commodity product imported in at least two shipments due to the inexpediency of importing it in one shipment for reasons of a transport or production nature, at the request of the importer, should be considered as one product for the purposes of determining its origin.   (D1,8)  9. The recommended rule For the purposes of determining the origin of packages should be considered to have the same origin as the goods contained in them, except in cases where the national legislation of the country of importation provides for their separate declaration for the purposes of Customs Tariff retention. In this case, the origin of the packages should be determined separately from the origin of the goods.   (D1,9)  10. Recommended rule For determining the origin of goods in cases where packages are considered to have the same origin as goods, it is necessary to take into account only those packages in which these goods are usually sold by retailers, especially in cases where the percentage method is used.   (D1,10) 11. The standard Rule For the purposes of determining the origin of goods does not take into account the origin of energy, machinery and devices used for the production or processing of goods.   (D1,11)  

  The rule of direct transportation  

12. Recommended rule         In cases where there are established rules for the direct transportation of goods from their country of origin, it is allowed to deviate from them. Such deviations are possible for geographical reasons (for example, in the case of countries surrounded on all sides by land), as well as in the case of goods that are under Customs control in third countries (for example, in the case of goods displayed at fairs or exhibitions or placed in Customs warehouses).   (D1,12)  

  Information about the rules for determining the origin of goods  

13. The standard rule         Changes in the rules for determining the origin of goods or in the manner in which they are applied will enter into force only after a proper notification has been sent, enabling interested parties both in export markets and in the countries supplying the goods to familiarize themselves with the new provisions.   (D1,14)  

  Special Appendix K Chapter 2  

  Documents confirming the origin of goods  

  Definitions  

For the purposes of this Chapter: E1./ the term "certificate of origin of goods" means F.1 a special form with a description of goods, in which the state organization or body authorized to issue the said form clearly certifies that the goods for which the specified certificate is issued have their place of origin in a certain country. This certificate may also include a declaration from the manufacturer, manufacturer, supplier, exporter or other competent person.;   (D2,b) E2./ the term "certified declaration of origin of goods" F.2 means a "declaration of origin of goods" certified by a government organization or an authority authorized to do so;   (D2,c) E3./ the term "declaration of origin of goods" means F.4 an adequate declaration of origin of goods made in connection with their export by the manufacturer, manufacturer, supplier, exporter or other competent person on a commercial invoice or any other document related to the said goods;   (D2,d) E4./ the term "document confirming the origin of goods" F.5 means a certificate of origin of goods, a certified declaration of origin of goods or a declaration of origin of goods;   (D2,a) E5./ the term "certificate of regional designation" means F.3 a certificate issued in accordance with the rules established by a government organization or an authorized body, confirming that the goods described in it meet the definition specific to a particular region (e.g. champagne, port wine, parmesan cheese).   (D2,e)  

  Principle  

1. The standard rule         The procedure for processing requests for documents confirming the origin of goods, drawing up and issuing such documents is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.   (D2,1)  

  Processing requests for documents confirming the origin of goods  

2. Recommended rule         The submission of documents confirming the origin of goods is mandatory only in cases where it is necessary for the application of preferential Customs duties, economic or trade measures taken unilaterally or in accordance with bilateral or multilateral agreements, or measures taken to ensure public health or public order.   (D2,2)  3. Recommended rule         The submission of documents confirming the origin of goods is not mandatory for the following categories of goods: (a) goods sent in small batches to individuals or carried in the baggage of individuals, provided that these imported goods are of a non-commercial nature and their total value does not exceed an amount of at least 100 US dollars; (b) shipments of commercial goods, the total value of which does not exceed the amount of at least 60 US dollars;         (c) goods subject to temporary importation; (d) goods transported in Customs transit; (e) goods provided with a certificate of regional designation, as well as certain goods, in cases where the conditions to be met by the supplier countries in accordance with bilateral or multilateral agreements in respect of these goods, do not require the submission of documents confirming their origin.         In cases where several shipments of goods listed in paragraphs (a) or (b) are sent at the same time, by the same method, to the same recipient, or by the same sender, their combined value is assumed to be equal to the total value of these shipments.   (D2,3)  4. Recommended rule         In cases where the rules governing the need to submit documents confirming the origin of goods have been established unilaterally, they should be reviewed at least once every three years to determine their adequacy in the light of changes in the economic and commercial conditions in which they were introduced.   (D2,4)  5. Recommended rule         The submission of documents confirming the origin of goods by the competent authorities of the country of origin of these goods is mandatory only in cases where the Customs Office of the country of import has grounds for suspicion of fraud.   (D2,5)  

  Methods of application and forms of various types of documents confirming the origin of goods  

(a) Certificate of origin of goods Form and content 6. Recommended rule         When reviewing existing forms or developing new forms of certificates of origin, the Contracting Parties are required to use the model given in Annex I to this Chapter, in accordance with the Notes in Annex II and taking into account the Rules in Annex III.         The Contracting Parties that have drawn up their forms of the certificate of origin of goods in accordance with the model given in Annex I to this Chapter are obliged to notify the Secretary General of the Council.   (D2.6)  

Languages used  

7. Recommended rule The forms of the certificate of origin of goods must be printed in the language(s) of the country of export and, if neither English nor French are languages of this country, also in English or French.   (D2,7) 8. Recommended rule         In cases where the certificate of origin of goods is issued in a language other than the language of the country of import, the Customs Office of that country, as a rule, should not require the translation of the information provided in the certificate of origin.   (D2,8)  

Government organizations and other bodies authorized to issue certificates of origin of goods  

9. Standard rule Contracting Parties undertaking to comply with the provisions of this Chapter must indicate the State organizations or bodies authorized to issue certificates of origin in their notification of the obligation to comply with the provisions of this Chapter or thereafter.   (D2,9)  10. Recommended rule         In cases where goods are not directly imported from their country of origin, but are transported through the territory of a third country, state organizations or bodies authorized to issue such certificates in the designated third country should be allowed to issue certificates of origin of these goods on the basis of certificates of origin of these goods previously issued in their country of origin..   (D2.10)  11.Recommended rule Government organizations or bodies authorized to issue certificates of origin of goods are required to keep applications for certificates of origin of goods issued by them or control copies of said certificates for at least two years.   (D2,11)  

(b) Documents confirming the origin of goods other than certificates of origin of goods  

12. Recommended rule         In cases where the submission of documents confirming the origin of goods is mandatory, a declaration of origin must be accepted for the following categories of goods: (a) goods sent in small quantities to individuals or carried in the baggage of individuals, provided that these imported goods are of a non-commercial nature and their total value does not exceed the amount of at least 500 USD;         (b) shipments of commercial goods, the total value of which does not exceed the amount of at least 300 US dollars.         In cases where several shipments of goods listed in paragraphs (a) or (b) are sent at the same time, by the same method, to the same recipient, or by the same sender, their combined value is assumed to be equal to the total value of these shipments.   (D2.12)  

  Sanctions  

13. The standard rule         It is necessary to provide conditions for the application of sanctions against any person who prepares a document containing false information in order to obtain a document confirming the origin of goods, or organizes the preparation of such a document.   (D2.13)  

 Annex I to Chapter 2 of Special Annex K  

1. Sender 2. Number (name, address, country)                                     CERTIFICATE OF ORIGIN 3. Recipient (name, address, country) 4. Transport information (if necessary) 5. Markings and numbering: Quantity and type 6. Weight of 7. packages: Description of goods gross 8. Other information Hereby certifies that the country of origin of the above-mentioned goods is: ________________________ CERTIFYING AUTHORITY ________________________ Place and date of issue Stamp                                  ________________________                                  Signature of the authorized person  

 Annex II to Chapter 2 of Special Annex K  

  Notes  

1. The certificate must be issued on an international A4 letterhead developed by the International Organization for Standardization (ISO) (210 x 297 mm, 8.27 x 11.69 inches). The form should have an upper margin of 10 mm and a left margin of 20 mm, left for filing. The height of the interval should be a multiple of 4.24 mm (1/6 inch), and the width of the interval should be a multiple of 2.54 mm (1/10 inch). The layout of the material must comply with the European Commission for Europe (EEC) model given in Annex I. Minor deviations from the standard size are allowed if they are caused by specific conditions in the country issuing the form, for example, the existence of measurement systems other than the metric system, the peculiarities of the uniform document processing system in the country, etc. 2. In cases where it is necessary to ensure the processing of requests for certificates of origin, the request form and the certificate form must match each other to ensure their one-time processing.         3. Countries can set standards for the weight of one square meter of paper used to make letterheads and apply special background marks on it to avoid counterfeiting.         4. For the information of users, the rules for issuing a certificate of origin may be printed on the back of the certificate.         5. In cases of requests for retroactive verification in accordance with an agreement on mutual administrative assistance, appropriate notes may be left on the back of the certificate.         6. The comments on the columns of the standard form are given below: Column No. 1: The term "exporter" can be replaced by the terms "sender", "manufacturer", "supplier", etc. Column No. 2: The certificate of origin of the goods must be issued only in a single original copy, in which case the word "Original" is indicated next to the title of the document. If a certificate of origin of goods is issued to replace its lost original, the word "Duplicate" is indicated next to the title on the new certificate.              On copies of the original or duplicate certificate, the word "copy" is indicated next to the title.              This column is also intended to indicate the name (logo, emblem, etc.) of the state organization issuing the certificate, and should contain a place for entering other official information.   Column No. 3: The information indicated in this column can be replaced with the inscription "request" and, possibly, an indication of the destination country.   Column No. 4: This column can be used to enter additional information about the vehicle, route, etc., which can be specified, for example, at the discretion of the state organization issuing the certificate.   Column No. 5: If it is necessary to specify the "Product number", it can be indicated, preferably in the margins of the graph or at the beginning of each line of the graph. The "Marks and numbering" column can be separated from the "Quantity and type of packages" and "Description of goods" columns by a vertical line. In the absence of such a feature, this information should be separated by appropriate intervals. The description of the goods can be supplemented with a reference to the number of the applicable paragraph of the Brussels Convention on the Nomenclature of Goods, preferably on the right side of the column.              Information on the criteria for determining the origin of goods, if necessary, should be indicated in this column and separated from other information by a vertical line.   Column No. 6: Usually, the indication of the gross weight (1) should be sufficient to identify the goods.   Column No. 7: This column is not filled in and is intended for entering any additional information that may be required, for example, dimensions, or for links to other documents (for example, commercial invoices).   Columns 6 and 7: Other quantitative indicators that the exporter may specify to facilitate the identification of goods are given in column 6 or column 7, as appropriate.   Column No. 8: This column is reserved for information about the certification of the certificate by the authorized body (identification inscriptions, stamps, signatures, date and place of issue, etc.). The exact wording, etc. are left to the discretion of the state organization issuing the certificate.              The formulations used in the standard form are given only as an example. This column can also be used for a written statement from the exporter (either the supplier or the manufacturer).  

 remarks  

 (1) The gross weight is usually indicated for the purposes of cargo transportation and is also found in other documents that are included in the standard documentation package and must be processed simultaneously with the certificate of origin of the goods. However, in some cases, especially if there is a possibility of a change in the weight of the goods during their transportation, it may be necessary to add additional information to the certificate of origin of the goods in order to identify the consignment for which the certificate was issued. These details (dimensions, net weight, etc.) can be indicated in column 7 or column 6.  

 Annex III to Chapter 2 of Special Annex K  

  Rules for registration of certificates of origin of goods (1)  

       The rules for issuing certificates of origin (and, if necessary, requests for such certificates) are set at the discretion of national government authorities, with due regard to the above Notes. However, it may be necessary to ensure compliance with, in particular, the following provisions: 1. Forms can be filled in any way, and the entries must be indelible and legible.         2. Marks or corrections on certificates (or requests) are not allowed. To make changes, you must first delete the incorrect information and then make the necessary additions. Such changes must be approved by the person who made them and certified by the relevant state organization or body.         3. It is necessary to put a dash in the unfilled columns in order to avoid making subsequent additions to them.         4. In addition to the original, one or more copies may be issued, if this is dictated by the requirements of foreign trade operations.  

 remarks  

 (1) The rules applicable to certain categories of users may be printed on the back of the original certificate.  

  Special Appendix K Chapter 3  

  Verification of documents confirming the origin of goods  

  Definitions  

       For the purposes of this Chapter: E1./ the term "certificate of origin of goods" means F.1 a special form with a description of the goods, in which the state organization or body authorized to issue the said form clearly certifies that the goods for which the said form is issued have their place of origin in a certain country. This certificate may also include a declaration from the manufacturer, manufacturer, supplier, exporter or other competent person.;   (D3,b) E2./ the term "certified declaration of origin of goods" F.2 means a "declaration of origin of goods" certified by a government organization or body with appropriate authority; (D3,c) E3./ the term "declaration of origin of goods" means an adequate F.3 declaration of origin of goods, made in connection with their export by the manufacturer, manufacturer, supplier, exporter or other competent person on a commercial invoice or any other document related to the said goods;   (D3,d) E2./ the term "document confirming the origin of goods" F.2 means a certificate of origin of goods, a certified declaration of origin of goods or a declaration of origin of goods;   (D3,a)  

  Principle  

1. The standard rule         The procedure for providing administrative assistance in verifying documents confirming the origin of goods is governed by the provisions of this Chapter and, to the extent applicable, by the provisions of the General Annex.   (D3,1)  

  The principle of reciprocity  

2. The standard rule         The competent State organization of a Contracting Party that has received a request for verification is not obligated to comply with it, if the competent State organization of the Contracting Party that sent the request may not be able to provide such assistance if the Contracting Parties switched places.   (D3,2)  

  Verification requests  

3. Recommended rule         The Customs administration of a Contracting Party that has undertaken to comply with the provisions of this Chapter may request the competent State organization of the Contracting Party that has undertaken to comply with the provisions of this Chapter and in whose territory a document confirming the origin of goods has been issued to verify this document in the following cases: (a) if there are sufficient grounds for to question the authenticity of the document;         (b) if there are sufficient grounds to doubt the accuracy of the information provided in the said document; (c) to conduct a random check.   (D3,3) 4. As a standard rule, requests for spot checks provided for in Recommended Method 3 (c) above should contain appropriate guidance and be kept to the minimum necessary to ensure the adequacy of the checks.   (D3,4)  5. Standard rule Verification requests should: (a) contain an indication of the reasons why the Customs Administration that sent such a request doubts the authenticity of the submitted document or the accuracy of the information provided in it, except in cases of sending requests for random verification; (b) contain an indication (if necessary) of the rules definitions of the origin of the goods applicable to the goods in the country of importation, and any additional information requested in that country;         (c) be accompanied by a verifiable document confirming the origin of the goods, or a photocopy thereof, and, if necessary, any other documents such as invoices, correspondence, etc. that may facilitate verification.   (D3,5)  6. Standard rule Any competent State organization that has received a request for verification from a Contracting Party that has committed to comply with the provisions of this Chapter must respond to this request after independently conducting the necessary inspections or after conducting the necessary inspections by other State administrative organizations or bodies with appropriate authority.   (D3,6)  7. As a standard rule, a Government organization that has received a request for verification is required to answer the questions posed by the Customs Administration that sent the request and provide any other information that it may deem relevant to the request.   (D3,7). 8. Standard rule         Responses to requests for verification must be given within the prescribed period of no more than six months. If the State organization that received the request is unable to respond to it within six months, it is obliged to inform the Customs Administration that sent the request.   (D3,8) 9. As a standard rule, requests for verification must be submitted within a specified period, which, except in exceptional circumstances, should not exceed one year from the date of submission of the requested document to the Customs Office of the requesting Contracting Party.   (D3,9)  

  Release of goods  

10. As a standard rule, an inspection request should not prevent the release of goods, provided that they are not considered to be subject to prohibitions or restrictions on the import of goods, and that there is no suspicion of fraud.   (D3,10)  

  Various provisions  

11. Standard rule Any information provided in accordance with the provisions of this Chapter should be treated as confidential and used only for Customs purposes.   (D3,11) 12. Standard rule         The documents required to verify documents confirming the origin of goods issued by competent State organizations or authorized bodies may be kept by them for an adequate period of time, which should be at least two years from the date of issue of documents confirming the origin of goods.   (D3,12)  13. Standard rule Contracting Parties that commit to comply with the provisions of this Chapter must indicate the government organizations authorized to accept requests for inspections and provide their addresses to the Secretary General of the Council, who is required to bring this information to the attention of other Contracting Parties that have committed to comply with the provisions of this Chapter.   (D3,13)  

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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