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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

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The goods declaration for home use

(a) Goods declaration form and contents
11. Standard

Forms for the goods declaration for home use shall conform to the official model laid down by the competent authorities.

The competent authorities shall require the goods declaration to provide only such particulars as are deemed necessary for the assessment and collection of import duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing.

Notes
1.The customs authorities generally require:
(a)

particulars relating to persons:

  • name and address of declarant,

  • name and address of importer,

  • name and address of consignor;

(b)

particulars relating to transport:

  • mode of transport,

  • identification of means of transport;

(c)

particulars relating to the goods:

  • country whence consigned and country of origin,

  • description of the packages (number, nature, marks and numbers, weight),

  • tariff description of the goods;

(d)

particulars for the assessment of import duties and taxes (for each description of goods):

  • tariff heading,

  • rates of import duties and taxes,

  • gross weight, net weight or other quantity,

  • dutiable value;

(e)

other particulars:

  • statistical item number applicable to each description of goods,

  • area whence the goods were consigned or reference to applicable legal provisions (where preferential treatment is claimed),

  • reference to documents submitted in support of the goods declaration;

(f)

place, date and signature of the declarant.

2.When they are considering revision of present forms or preparation of new forms for goods declarations for home use, Contracting Parties may use the layout key-in Appendix I to this Annex, having regard to the Notes in Appendix II.
12. Recommended practice

Where, for reasons deemed valid by the customs authorities, the declarant does not have all the information required to make the goods declaration for home use, he should be allowed to lodge a provisional or incomplete declaration provided that it contains the particulars deemed necessary by the customs and that he undertakes to complete it within a specified period.

If the customs authorities accept a provisional or incomplete declaration, the tariff treatment to be accorded to the goods should not be different from that which would have been accorded had a complete and correct declaration been lodged in the first instance.

Note

Where release is granted before all the necessary particulars have been supplied, the declarant may be required to furnish security for the payment of any sums that may become chargeable.

(b) Number of copies to be submitted
13. Recommended practice

The customs authorities should reduce, so far as possible, the number of copies of the goods declaration for home use required to be submitted by the declarant.

14. Recommended practice

Where several copies of the goods declaration for home use are required, it should be made possible for the declarant to complete all of them in one run.

(c) Documents to be submitted in support of the goods declaration
15. Standard

In support of the goods declaration the customs authorities shall require only those documents considered necessary by them in order to permit control of the operation and ensure that all requirements relating to the application of relevant restrictions or other regulations have been complied with.

Note

The customs authorities frequently require production of the following documents in support of the goods declaration for home use: import licence, documentary evidence of origin, health or phytopathological certificate, commercial invoice, transport documents.

16. Recommended practice

Where certain supporting documents cannot be lodged with the goods declaration and the declarant gives reasons deemed valid by the customs authorities, the latter should authorize him to produce those documents within a specified period.

Note

Where release is granted before the missing documents are produced, the declarant may be required to furnish security for the payment of any sums that may become chargeable.

17. Recommended practice

Where the documents produced in support of a goods declaration are made out in a language that is not a language of the country of importation, the customs authorities should not require, as a matter of course, a translation of the particulars given in those documents.

(d) Amendment of the goods declaration
18. Standard

The customs authorities shall permit the declarant to amend a goods declaration already lodged, provided that when his request is received they have commenced neither the checking of the declaration nor the examination of the goods.

19. Recommended practice

A request to amend a goods declaration, submitted by the declarant after either the checking of the declaration or the examination of the goods has commenced, should be accepted by the customs authorities if the reasons given by the declarant are deemed valid.

Note

Amendment of the goods declaration for home use does not prevent the customs authorities from taking any necessary action if an offence has been discovered during the checking of the declaration or the examination of the goods.

(e) Withdrawal of the goods declaration
20. Recommended practice

The declarant should be authorized to withdraw a goods declaration for home use and request the application of another customs procedure, provided that his request is made to the customs authorities before the goods have been released and his reasons are deemed valid.

Note

Withdrawal of the goods declaration for home use does not prevent the customs authorities from taking any necessary action if an offence has been discovered during the checking of the declaration or the examination of the goods.

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