http://www.legislation.gov.uk/id/eudn/1978/528/contents

INTRODUCTION DEFINITIONS PRINCIPLES 1.Standard 2.Standard 3.Standard 4.Standard 5.Standard INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY Places at which goods may be introduced into the customs...6.Standard Note: Obligations of the carrier 7.Standard 8.Standard Customs control 9.Standard Notes: 1.Customs control may include the boarding and searching of means...2.The customs authorities may have the power to take special...3.As a rule it is not necessary to take control...PRODUCTION OF GOODS TO THE CUSTOMS Documentation 10.Recommended practice Note: 11.Standard Note: 12.Recommended practice Competence and hours of business of customs offices 13.Standard Notes: 1.In some countries the competence of the customs offices is...2.Where necessary the competence of certain customs offices may be...14.Recommended practice Note: Arrival outside working hours 15.Standard Note: 16.Recommended practice UNLOADING Places of unloading 17.Standard 18.Recommended practice Note: Commencement of unloading 19.Recommended practice 20.Recommended practice GOODS DAMAGED, DESTROYED OR LOST 21.Standard Note: RESPONSIBILITY FOR THE PAYMENT OF IMPORT DUTIES AND TAXES 22.Standard INFORMATION CONCERNING CUSTOMS FORMALITIES PRIOR TO THE LODGEMENT OF THE...23.Standard

ANNEX A.2ANNEX CONCERNING THE TEMPORARY STORAGE OF GOODS

INTRODUCTION DEFINITIONS PRINCIPLES 1.Standard 2.Standard SCOPE 3.Standard Notes: 1.In accordance with the provisions of national legislation, temporary stores...2.Temporary stores may be open to all importers and other...4.Standard 5.Standard MANAGEMENT OF TEMPORARY STORES 6.Standard Notes: 1.For the purposes of control the customs may, in particular:...2.Goods are usually required to be stored in locked premises....7.Standard 8.Standard 9.Recommended practice 10.Recommended practice AUTHORIZED OPERATIONS 11.Standard 12.Standard Note: 13.Recommended practice Note: DURATION OF TEMPORARY STORAGE 14.Standard Note: 15.Recommended practice DETERIORATION, DAMAGE, LOSS, DESTRUCTION OR ABANDONMENT OF GOODS 16.Standard 17.Standard 18.Standard REMOVAL FROM TEMPORARY STORE 19.Standard Note: GOODS NOT REMOVED FROM TEMPORARY STORE 20.Standard 21.Recommended practice INFORMATION CONCERNING TEMPORARY STORAGE 22.Standard

ANNEX F.1ANNEX CONCERNING FREE ZONES

INTRODUCTION DEFINITIONS PRINCIPLE 1.Standard ESTABLISHMENT OF FREE ZONES 2.Standard Notes: 1.Free zones are generally established at seaports, river ports, airports,...2.In accordance with the provisions of national legislation, free zones...3.Standard Notes: 1.The customs authorities may require that free zones be enclosed;...2.For the purpose of control, the customs authorities may, in...4.Standard GOODS ADMITTED 5.Recommended practice 6.Standard Note: 7.Standard 8.Standard Note: 9.Standard 10.Standard 11.Recommended practice INTRODUCTION INTO A FREE ZONE 12.Standard 13.Recommended practice 14.Standard 15.Standard Note: AUTHORIZED OPERATIONS 16.Standard 17.Standard Note: GOODS CONSUMED WITHIN THE FREE ZONE 18.Standard Notes: 1.Free admission may be allowed not only in respect of...2.Free admission of equipment to be used solely inside the...TRANSFER OF OWNERSHIP 19.Standard Note: 1.Retail sales within free zones may be prohibited. 2.Goods admitted to free zones may be used for provisioning...DESTRUCTION 20.Standard DURATION OF STAY IN FREE ZONE 21.Standard REMOVAL FROM FREE ZONE 22.Standard 23.Standard 24.Recommended practice 25.Standard 26.Standard Notes: 1.The amount of the import duties and taxes chargeable on...2.A special assessment procedure may be laid down where equipment...ABOLITION OF A FREE ZONE 27.Standard INFORMATION CONCERNING FREE ZONES 28.Standard

Council Decision

of 6 June 1978

accepting on behalf of the Community three Annexes to the International Convention on the simplification and harmonization of customs procedures

(78/528/EEC)

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to the recommendation from the Commission,

Whereas, by Decision 75/199/EEC1, the Community concluded the International Convention on the simplification and harmonization of customs procedures and accepted the Annex thereto concerning customs warehouses;

Whereas the Annexes to the said Convention concerning customs formalities prior to the lodgement of the goods declaration, the temporary storage of goods and free zones can be accepted by the Community;

Whereas it is nevertheless advisable to make the acceptance of these Annexes subject to certain reservations in order to take account of the special requirements of the customs union,

HAS DECIDED AS FOLLOWS: