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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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This is the original version (as it was originally adopted).

  1. Introductory Text

  2. Article 1.The following Annexes to the international convention on the simplification...

  3. Article 2.The President of the Council shall designate the person entitled...

  4. Signature

    1. ANNEX I

      1. ANNEX B.1

        ANNEX CONCERNING CLEARANCE FOR HOME USE

        1. Introduction

        2. Definitions

        3. Principles

          1. 1. Standard

          2. 2. Standard

            1. Notes

              1. 1. National legislation may include prohibitions and restrictions in respect of...

              2. 2. The obligations to be fulfilled to effect the clearance of...

        4. Competent customs offices

          1. 3. Standard

            1. Notes

              1. 1. The customs authorities may allow goods to be cleared for...

              2. 2. The competence of certain customs offices may be restricted in...

              3. 3. The customs authorities may require that certain categories of goods...

          2. 4. Recommended practice

        5. The declarant

          1. (a) Persons entitled to act as declarant

            1. 5. Standard

              1. Note

            2. 6. Recommended practice

              1. Note

          2. (b) Responsibilities of the declarant

            1. 7. Standard

          3. (c) Rights of the declarant

            1. 8. Standard

            2. 9. Recommended practice

            3. 10. Recommended practice

        6. The goods declaration for home use

          1. (a) Goods declaration form and contents

            1. 11. Standard

              1. Notes

                1. 1. The customs authorities generally require:

                2. 2. When they are considering revision of present forms or preparation...

            2. 12. Recommended practice

              1. Note

          2. (b) Number of copies to be submitted

            1. 13. Recommended practice

            2. 14. Recommended practice

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

            1. 15. Standard

              1. Note

            2. 16. Recommended practice

              1. Note

            3. 17. Recommended practice

          4. (d) Amendment of the goods declaration

            1. 18. Standard

            2. 19. Recommended practice

              1. Note

          5. (e) Withdrawal of the goods declaration

            1. 20. Recommended practice

              1. Note

        7. Lodgment of the goods declaration

          1. (a) Choice of the office of clearance

            1. 21. Standard

              1. Note

          2. (b) Time allowed for lodgement of the declaration

            1. 22. Standard

              1. Notes

                1. 1. National legislation may provide that the time limits for lodgment...

                2. 2. When the goods declaration has not been lodged on expiry...

            2. 23. Recommended practice

            3. 24. Recommended practice

              1. Note

          3. (c) Periodic lodgment of declarations

            1. 25. Recommended practice

              1. Notes

                1. 1. The customs authorities may make the facility subject to the...

                2. 2. If the customs authorities grant this facility, they may require...

          4. (d) Lodgment of the goods declaration outside the business hours of...

            1. 26. Standard

            2. 27. Recommended practice

        8. Acceptance of the goods declaration

          1. 28. Standard

          2. 29. Standard

            1. Note

        9. Checking of the goods declaration

          1. 30. Standard

          2. 31. Standard

            1. Note

        10. Examination of the goods

          1. (a) Time required for examination of goods

            1. 32. Standard

            2. 33. Recommended practice

            3. 34. Recommended practice

              1. Note

          2. (b) Examination of goods outside the business hours of the customs...

            1. 35. Standard

              1. Note

          3. (c) Examinations of goods at a place other than the customs...

            1. 36. Standard

              1. Notes

                1. 1. Goods may be examined, according to the circumstances, at the...

                2. 2. The cases in which arrangements may be made for examination...

          4. (d) Presence of the declarant at examination of goods

            1. 37. Standard

              1. Notes

                1. 1. The declarant may be required to group the packages, open...

                2. 2. If goods declared for home use are dangerous, delicate or...

                3. 3. The declarant may also be required to furnish the customs...

          5. (e) Extent of examination of goods

            1. 38. Standard

              1. Notes

                1. 1. The examination of goods may be either summary or detailed....

                2. 2. Detailed examination of the goods is warranted, in particular, where...

                3. 3. Goods liable to high import duties and/or taxes may be...

            2. 39. Recommended practice

              1. Note

            3. 40. Recommended practice

              1. Note

          6. (f) Sampling by the customs

            1. 41. Standard

        11. Errors in the declaration

          1. 42. Standard

          2. 43. Standard

          3. 44. Standard

        12. Assessment of import duties and taxes

          1. (a) Factors to be taken into consideration

            1. 45. Standard

              1. Notes

                1. 1. The factors on which the assessment of import duties and...

                2. 2. The rules for determining tariff classification, dutiable value or quantity,...

          2. (b) Rates of import duties and taxes applicable

            1. 46. Standard

            2. 47. Standard

              1. Note

        13. Payment of import duties and taxes

          1. (a) Methods of payment accepted

            1. 48. Standard

            2. 49. Recommended practice

              1. Notes

                1. 1. Authorized methods of payment other than cash may include bank...

                2. 2. If cheques drawn on a foreign bank are accepted it...

          2. (b) Date and place of payment

            1. 50. Standard

              1. Notes

                1. 1. Import duties and taxes are normally paid at the customs...

                2. 2. Import duties and taxes are generally required to be paid...

          3. (c) Deferred payment of import duties and taxes

            1. 51. Recommended practice

              1. Notes

                1. 1. A person given the benefit of this facility may be...

                2. 2. Any person wishing to defer payment may be required to...

            2. 52. Recommended practice

            3. 53. Recommended practice

              1. Note

            4. 54. Standard

            5. 55. Recommended practice

              1. Notes

                1. 1. Different periods may be fixed for each type of tax....

                2. 2. The customs authorities may agree that the import duties and...

          4. (d) Proof of payment

            1. 56. Standard

              1. Note

          5. (e) Period of limitation for the collection of import duties and...

            1. 57. Standard

          6. (f) Interest on arrears

            1. 58. Standard

        14. Release of goods

          1. 59. Standard

          2. 60. Recommended practice

            1. Notes

              1. 1. The customs authorities may make it a condition for release...

              2. 2. The declarant may be required to furnish security to ensure...

          3. 61. Recommended practice

            1. Note

          4. 62. Recommended practice

        15. Destruction or abandonment of goods

          1. 63. Recommended practice

            1. Note

          2. 64. Recommended practice

            1. Note

        16. Information concerning clearance for home use

          1. 65. Standard

        17. Appendix I to Annex B.1

        18. Appendix II to Annex B.I

          1. Notes

            1. 1. The size of the layout key is ISO size A4...

            2. 2. Countries may determine standards concerning the weight per m2 of...

            3. 3. The standardization comprises only questions of size and layout; guiding...

            4. 4. In addition it is open to administrations to omit from...

            5. 5. Additional items required by administrations which are not provided for...

    2. ANNEX II

      1. ANNEX C.1

        ANNEX CONCERNING OUTRIGHT EXPORTATION

        1. Introduction

        2. Definitions

        3. Principles

          1. 1. Standard

          2. 2. Standard

            1. Notes

              1. 1. National legislation may include prohibitions and restrictions in respect of...

              2. 2. The obligations to be fulfilled in connection with outright exportation...

        4. Competent customs offices

          1. 3. Standard

            1. Notes

              1. 1. The competence of certain customs offices may be restricted to...

              2. 2. The customs authorities may require that the outright exportation of...

          2. 4. Standard

            1. Notes

              1. 1. Where justified by the circumstances, the customs authorities may authorize...

              2. 2. Examination of the goods, where necessary, is normally carried out...

              3. 3. The customs authorities may require that goods declared for outright...

          3. 5. Standard

        5. Clearance of goods outside the business hours of the customs...

          1. 6. Standard

        6. The declarant

          1. 7. Standard

        7. Documentation to be submitted on outright exportation

          1. (a) Goods declaration form and content

            1. 8. Standard

              1. Note

            2. 9. Recommended practice

          2. (b) Acceptance of a commercial document in lieu of an official...

            1. 10. Recommended practice

              1. Notes

                1. 1. The customs authorities are usually satisfied with a commercial document...

                2. 2. A recommendation on an aligned invoice layout key for international...

                3. 3. The customs authorities may accept commercial documents produced by automatic...

            2. 11. Recommended practice

              1. Note

          3. (c) Number of copies to be submitted

            1. 12. Recommended practice

          4. (d) Documents to be submitted in support of the goods declaration...

            1. 13. Standard

              1. Note

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

            1. 14. Standard

              1. Notes

                1. 1. The customs authorities may grant this facility subject to the...

                2. 2. The customs authorities may require the declarant to produce, at...

                3. 3. The customs authorities may accept consolidated returns produced by automatic...

        8. Examination of the goods

          1. (a) Extent of the examination

            1. 15. Standard

              1. Note

          2. (b) Examination of the goods at a place other than the...

            1. 16. Standard

              1. Note

          3. (c) Sampling by the customs

            1. 17. Standard

        9. Assessment and payment of export duties and taxes chargeable

          1. 18. Standard

        10. Exportation of the goods

          1. (a) Permission to export

            1. 19. Standard

              1. Notes

                1. 1. Goods which are not exported immediately after exportation has been...

                2. 2. Countries may specify the customs routes, that is to say,...

            2. 20. Recommended practice

          2. (b) Evidence of arrival at destination

            1. 21. Standard

              1. Notes

                1. 1. In general, such evidence is required only in respect of...

                2. 2. Where such evidence is required, it may consist of a...

          3. (c) Repayment of or exemption from internal duties and taxes

            1. 22. Standard

            2. 23. Recommended practice

        11. Information concerning outright exportation

          1. 24. Standard

        12. Appendix I to Annex C. 1

        13. Appendix II to Annex C.1

          1. Notes

            1. 1. The size of the layout key is ISO size A4...

            2. 2. Countries may determine standards concerning the weight per m2 of...

            3. 3. The standardization comprises only questions of size and layout; guiding...

            4. 4. In addition it is open to administrations to omit from...

            5. 5. Additional items required by administrations which are not provided for...

        14. Appendix III to Annex C.1

    3. ANNEX III

      1. ANNEX F.6

        ANNEX CONCERNING THE REPAYMENT OF IMPORT DUTIES AND TAXES

        1. Introduction

        2. Definitions

        3. Principle

          1. 1. Standard

        4. Scope

          1. 2. Standard

            1. Note

        5. Cases in which repayment of import duties and taxes should...

          1. Errors in assessment

            1. 3. Standard

          2. Goods having a lower value than declared

            1. 4. Standard

          3. Incorrect tariff classification

            1. 5. Standard

          4. Goods damaged, destroyed or lost

            1. 6. Standard

            2. 7. Standard

              1. Note

          5. Goods not in accordance with agreed specifications

            1. 8. Standard

              1. Note

          6. Shortages

            1. 9. Standard

          7. Goods placed under another customs procedure

            1. 10. Recommended practice

          8. Repayment procedure

            1. 11. Standard

              1. Note

            2. 12. Standard

            3. 13. Standard

          9. Time limit

            1. 14. Recommended practice

          10. Information concerning repayment

            1. 15. Standard

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