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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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ANNEX II

ANNEX C.1ANNEX CONCERNING OUTRIGHT EXPORTATION

Introduction

The outright exportation of goods generally involves relatively simple customs formalities. While normally a goods declaration is required, in some cases the exporter need only produce to the customs a commercial document containing the information required about the goods to be exported. Under certain conditions, the exporter may be authorized to lodge a single goods declaration or a consolidated return covering all his exportations in a given period.

Apart from the collection of any export duties and taxes applicable, the purposes of customs control are, in particular, to ensure the enforcement of national legislation concerning export prohibitions and restrictions and to check the particulars used to determine the amount of any internal duties and taxes from which repayment can be allowed or from which exemption can be granted. In addition, the customs are normally responsible for collecting the information needed for the preparation of external trade statistics.

Goods to be exported may also be subject to certain controls by competent authorities other than the customs, for example veterinary, phytopathological and other health controls.

This Annex deals with the various formalities and measures (customs formalities) involved in outright exportation, irrespective of the mode of transport.

In accordance with the definition of ‘outright exportation’, this Annex does not deal with goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes. Nor does it cover goods which are carried by post or in travellers' baggage.

Definitions

For the purposes of this Annex:

(a)

the term ‘outright exportation’ means the customs procedure applicable to goods which, being in free circulation, leave the customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes;

(b)

the term ‘goods in free circulation’ means goods which may be disposed of without customs restriction;

(c)

the term ‘customs territory’ means a territory in which the customs law of a State applies in full;

(d)

the term ‘export duties and taxes’ means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the exportation of goods but not including fees and charges which are limited in amount to the approximate cost of services rendered;

(e)

the term ‘goods declaration’ means a statement made in the form prescribed by the customs, by which the persons interested indicate the customs procedure to be applied to the goods and furnish the particulars which the customs require to be declared for the application of that procedure;

(f)

the term ‘examination of goods’ means the physical inspection of goods by the customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the goods declaration;

(g)

the term ‘person’ means both natural and legal persons, unless the context otherwise requires.

Principles

1. Standard

Outright exportation shall be governed by the provisions of this Annex.

2. Standard

National legislation shall specify the conditions to be fulfilled and the customs formalities to be accomplished for outright exportation.

Notes
1.National legislation may include prohibitions and restrictions in respect of the exportation of certain categories of goods.
2.The obligations to be fulfilled in connection with outright exportation include, in particular, the lodgment of a covering document and the payment of any export duties and taxes chargeable.

Competent customs offices

3. Standard

The customs authorities shall designate the customs offices at which goods may be cleared for outright exportation. In determining the competence of these offices and their hours of business, the factors to be taken into account shall include the particular requirements of trade, industry and transport.

Notes
1.The competence of certain customs offices may be restricted to exportations by certain modes of transport or to specified categories of goods or to goods coming from a specified region (e.g. the frontier zone or an industrial zone).
2.The customs authorities may require that the outright exportation of certain categories of goods subject to special control measures (e.g. diamonds, antiques, works of art) or to controls by other competent authorities be effected at customs offices designated for that purpose.
4. Standard

The customs authorities shall allow goods for outright exportation to be declared at inland customs offices.

Notes
1.Where justified by the circumstances, the customs authorities may authorize a customs post to be set up on the premises of a commercial undertaking.
2.Examination of the goods, where necessary, is normally carried out at the inland customs office where the goods were declared for outright exportation.
3.The customs authorities may require that goods declared for outright exportation at an inland customs office be conveyed to the office of exit in customs transit.
5. Standard

Where corresponding customs offices are located on a common frontier, the customs authorities of the countries concerned shall as far as possible correlate the business hours and the competence of those offices.

Clearance of goods outside the business hours of the customs office

6. Standard

At the request of the declarant, and for reasons they deem valid, the customs authorities shall, as far as administrative organization permits, allow goods for outright exportation to be cleared outside the business hours of the customs office; the expenses entailed by such clearance may be charged to the declarant.

The declarant

7. Standard

National legislation shall specify the conditions under which a person is entitled to act as declarant, the extent of this responsibility and his rights.

Documentation to be submitted on outright exportation

(a) Goods declaration form and content
8. Standard

Forms for the goods declaration for outright exportation shall conform to the official model laid down by the customs authorities.

The customs authorities shall require only such particulars as are deemed necessary for the assessment and collection of any export duties and taxes chargeable, any repayment of, or exemption from, internal duties and taxes, the compilation of statistics and the application of the other laws and regulations which the customs are responsible for enforcing.

Note

The customs authorities generally require:

(a)

particulars relating to persons:

  • name and address of declarant,

  • name and address of exporter,

  • name and address of consignee;

(b)

particulars relating to transport:

  • mode of transport,

  • identification of means of transport;

(c)

particulars relating to the goods:

  • country of destination,

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

  • description of the goods,

  • gross weight,

  • net weight or other quantity,

  • value;

(d)

particulars for the assessment of any export duties and taxes chargeable:

  • tariff heading,

  • rates of export duties and taxes,

  • amount of export duties and taxes;

(e)

other particulars:

  • statistical item number applicable to each description of goods,

  • reference to documents submitted (for example, export licence, health or other certificate);

(f)

place, date and signature of the declarant.

9. Recommended practice

When they are considering revision of present forms or preparation of new forms for the goods declaration for outright exportation, the customs authorities should use as far as possible the layout key in Appendix I in accordance with the Notes in Appendix II.

(b) Acceptance of a commercial document in lieu of an official form
10. Recommended practice

The customs authorities should, as far as possible, provide that, instead of using an official form, the declaration of the goods may be made by lodging a commercial document (for example, the invoice) containing the necessary particulars relating to the goods to be exported.

Notes
1.The customs authorities are usually satisfied with a commercial document where the goods to be exported are not liable to export duties and taxes and do not give rise to repayment of or exemption from internal duties and taxes and the goods declaration is not used for the compilation of statistics.
2.A recommendation on an aligned invoice layout key for international trade has been adopted within the Economic Commission for Europe (ECE). This layout key is reproduced at Appendix III.
3.The customs authorities may accept commercial documents produced by automatic data-processing techniques.
11. Recommended practice

The customs authorities should, in agreement with the other authorities competent in matters of external trade, ensure that all the documents required in connection with outright exportation can be included in a standard series of external trade documents.

Note

By using a standard series of external trade documents aligned on the layout key of the Economic Commission for Europe (or compatible with it) the information common to these documents can be reproduced by the one-run method on pre-printed or blank forms.

(c) Number of copies to be submitted
12. Recommended practice

The customs authorities should reduce, so far as possible, the number of copies of the goods declaration or the commercial document required to be lodged by the declarant.

(d) Documents to be submitted in support of the goods declaration or commercial document
13. Standard

In support of the goods declaration or commercial document to be lodged by the declarant, the customs authorities shall require only those documents considered necessary by them to permit control of the operation and to ensure compliance with all requirements relating to the application of relevant restrictions or other regulations.

Note

The customs authorities may require, where appropriate, production of an export licence and a phytopathological or other health certificate.

(e) Periodic lodgment of goods declaration or commercial documents
14. Standard

Where a person frequently exports goods, the customs authorities shall allow, under such conditions as may be laid down by them, a single goods declaration, or a consolidated return setting out the necessary particulars, to cover all exportations by that person in a given period.

Notes
1.The customs authorities may grant this facility subject to the conditions that the exporter keeps proper commercial records and that the necessary control measures can be taken.
2.The customs authorities may require the declarant to produce, at each exportation, a copy of the transport document or some other supporting document.
3.The customs authorities may accept consolidated returns produced by automatic data-processing techniques.

Examination of the goods

(a) Extent of the examination
15. Standard

The customs authorities shall limit the examination of the goods to cases where they deem it essential to ensure compliance with the laws and regulations which the customs are responsible for enforcing.

Note

The examination of the goods by the customs authorities, when undertaken, is in general confined to counting the packages and verifying the description of the goods and the quantities exported.

(b) Examination of the goods at a place other than the customs office
16. Standard

Where the customs authorities undertake examination of the goods they shall, at the request of the declarant, and for reasons deemed valid, allow the examination to take place, so far as possible, at a place other than the customs office; the expenses entailed by such examination may be charged to the declarant.

Note

The goods may be examined at the premises of the person concerned, at the time when the container or means of transport is loaded.

(c) Sampling by the customs
17. Standard

Where samples have to be taken to ensure the application of the provisions of national legislation, any samples drawn shall be as small as possible.

Assessment and payment of export duties and taxes chargeable

18. Standard

National legislation shall specify the rules to be followed, the formalities to be accomplished and the facilities granted in connection with the assessment and payment of export duties and taxes chargeable on outright exportation.

Exportation of the goods

(a) Permission to export
19. Standard

The exportation of the goods shall be permitted as soon as the necessary controls by the customs and other competent authorities have been completed, provided that:

  • no offence has been found,

  • the export licence or any other documents required have been produced, and

  • the export duties and taxes chargeable have been paid or appropriate action has been taken to ensure their collection.

Notes
1.Goods which are not exported immediately after exportation has been permitted may be placed under customs control until they are in fact exported.
2.Countries may specify the customs routes, that is to say, the roads, railways, waterways and any other routes (pipelines, etc.) which must be used for the exportation of goods.
20. Recommended practice

The exportation of goods should not be delayed on the grounds that the goods declaration is incomplete or minor irregularities have been found in documentation, provided that the interests of the Revenue, essential controls or any export prohibitions or restrictions in force are not affected.

(b) Evidence of arrival at destination
21. Standard

The customs authorities shall not require evidence of the arrival of the goods abroad as a matter of course.

Notes
1.In general, such evidence is required only in respect of goods for which evidence of exportation is not otherwise available and which qualify for repayment of or exemption from a considerable sum of internal duties and taxes, and there is reason to fear abuse, or in respect of certain goods which are subject to special controls (for example, arms and ammunition).
2.Where such evidence is required, it may consist of a statement supplied by the consignee and certified by the customs authorities in the country of destination.
(c) Repayment of or exemption from internal duties and taxes
22. Standard

National legislation shall specify the rules to be followed and the formalities to be accomplished in respect of any repayment of or exemption from internal duties and taxes.

23. Recommended practice

Goods which, on being exported outright, qualify for repayment of or exemption from internal duties and taxes should benefit from such repayment or exemption as soon as possible after exportation.

Information concerning outright exportation

24. Standard

The customs authorities shall ensure that all relevant information concerning outright exportation is readily available to any person interested.

Appendix I to Annex C. 1

Appendix II to Annex C.1

Notes
1.The size of the layout key is ISO size A4 (210 x 297 mm, 8,27 x 11,69, inches). The form should be provided with a 10 mm top margin and a 20 mm left-hand filing margin. Line spacing should be based on multiples of 4,24 mm (1/6 inch) and width-spacing on multiples of 2,54 mm (1/10 inch). The layout should be in conformity with the Economic Commission for Europe (ECE) layout key, as illustrated in Appendix I. Minor deviations in the exact size of boxes etc., are permissible if required for particular reasons in the issuing country, such as the existence of non-metric measurement systems, features of national aligned systems of documents, etc.
2.Countries may determine standards concerning the weight per m2 of the paper, and the use of a machine-turned background to prevent falsification.
3.The standardization comprises only questions of size and layout; guiding words included in the layout key are intended only to indicate the nature of the information which should appear in a given place. Accordingly each country remains free to replace these words in its national form by such wording as it considers more appropriate provided that this wording does not affect the nature of the information as indicated in the layout key.
4.In addition it is open to administrations to omit from their forms items in the layout key which they do not require. The spaces which thus become vacant may be used for official purposes.
5.Additional items required by administrations which are not provided for by the layout key may be allocated to the ‘free disposal area’.

Appendix III to Annex C.1

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