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Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures
Geldende tekst van alle 141 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Chapter I Definitions
- Artikel 1In deze Overeenkomst wordt verstaan onder:
Chapter II SCOPE AND STRUCTURE
- Artikel 2Elke Overeenkomstsluitende Partij verbindt zich ertoe de vereenvoudiging en de harmonisatie van de douaneprocedures te…
- Artikel 3De bepalingen van deze Overeenkomst laten onverlet de toepassing van nationale wetgeving ten aanzien van verboden of…
- Artikel 4De Overeenkomst omvat een dispositief, een algemene bijlage en specifieke bijlagen.
- Artikel 5Voor de toepassing van deze Overeenkomst worden alle specifieke bijlagen of hoofdstukken daarvan die een…
Chapter III MANAGEMENT OF THE CONVENTION
Chapter IV CONTRACTING PARTY
- Artikel 8Elk lid van de Raad en elk lid van de Verenigde Naties of de gespecialiseerde organisaties daarvan kan partij worden…
- Artikel 9Elke Overeenkomstsluitende Partij die deze Overeenkomst ratificeert of tot deze Overeenkomst toetreedt, is gebonden…
- Artikel 10Elke Overeenkomstsluitende Partij kan bij de ondertekening van deze Overeenkomst zonder voorbehoud van ratificatie of…
- Artikel 11Voor de toepassing van deze Overeenkomst deelt een douane-unie of economische unie die Partij is bij deze Overeenkomst…
- Artikel 12Alle Overeenkomstsluitende Partijen zijn gebonden door de algemene bijlage.
- Artikel 13Elke Overeenkomstsluitende Partij implementeert de normen in de algemene bijlage en de specifieke bijlage(n) of…
Settlement of disputes
- Artikel 14Alle geschillen tussen twee of meer Overeenkomstsluitende Partijen in verband met de interpretatie of de toepassing van…
Amendments to the Convention
- Artikel 15De tekst van elke wijziging die de Overeenkomstsluitende Partijen door het Comité van beheer wordt aanbevolen…
- Artikel 16In afwijking van de in artikel 15 van deze Overeenkomst vastgestelde wijzigingsprocedure kan het Comité van beheer…
Duration of accession
- Artikel 17Deze Overeenkomst wordt voor onbepaalde tijd gesloten.
Chapter V FINAL PROVISIONS
Entry into force of the Convention
- Artikel 18Deze Overeenkomst treedt in werking drie maanden na de datum waarop vijf van de in artikel 8, lid 1 en lid 5, bedoelde…
Depositary of the Convention
- Artikel 19Deze Overeenkomst, alle ondertekeningen met of zonder voorbehoud van ratificatie en alle akten van ratificatie of…
Registration and authentic texts
- Artikel 20Overeenkomstig artikel 102 van het Handvest van de Verenigde Naties wordt deze Overeenkomst op verzoek van de…
Chapter 1 GENERAL PRINCIPLES
- Artikel 1.11.1 Standard The Definitions, Standards and Transitional Standards in this Annex shall apply to Customs procedures and…
- Artikel 1.21.2 Standard The conditions to be fulfilled and Customs formalities to be accomplished for procedures and practices in…
- Artikel 1.31.3 Standard The Customs shall institute and maintain formal consultative relationships with the trade to increase…
Chapter 3 CLEARANCE AND OTHER CUSTOMS FORMALITIES
- Artikel 3.13.1 Standard The Customs shall designate the Customs offices at which goods may be produced or cleared.
- Artikel 3.23.2 Standard At the request of the person concerned and for reasons deemed valid by the Customs, the latter shall…
- Artikel 3.33.3 Standard Where Customs offices are located at a common border crossing, the Customs administrations concerned shall…
- Artikel 3.43.4 Transitional Standard At common border crossings, the Customs administrations concerned shall, whenever possible…
- Artikel 3.53.5 Transitional Standard Where the Customs intend to establish a new Customs office or to convert an existing one at a…
a) Persons entitled to act as declarant
- Artikel 3.63.6 Standard National legislation shall specify the conditions under which a person is entitled to act as declarant.
- Artikel 3.73.7 Standard Any person having the right to dispose of the goods shall be entitled to act as declarant.
b) Responsibilities of the declarant
- Artikel 3.83.8 Standard The declarant shall be held responsible to the Customs for the accuracy of the particulars given in the…
c) Rights of the declarant
- Artikel 3.93.9 Standard Before lodging the Goods declaration the declarant shall be allowed, under such conditions as may be laid…
- Artikel 3.103.10 Standard The Customs shall not require a separate Goods declaration in respect of samples allowed to be drawn…
a) Goods declaration format and contents
- Artikel 3.113.11 Standard The contents of the Goods declaration shall be prescribed by the Customs.
- Artikel 3.123.12 Standard The Customs shall limit the data required in the Goods declaration to only such particulars as are deemed…
- Artikel 3.133.13 Standard Where, for reasons deemed valid by the Customs, the declarant does not have all the information required…
- Artikel 3.143.14 Standard lf the Customs register a provisional or incomplete Goods declaration, the tariff treatment to be…
- Artikel 3.153.15 Standard The Customs shall require the lodgement of the original Goods declaration and only the minimum number of…
b) Documents supporting the Goods declaration
- Artikel 3.163.16 Standard ln support of the Goods declaration the Customs shall require only those documents necessary to permit…
- Artikel 3.173.17 Standard Where certain supporting documents cannot be lodged with the Goods declaration for reasons deemed valid…
- Artikel 3.183.18 Transitional Standard The Customs shall permit the lodgement of supporting documents by electronic means.
- Artikel 3.193.19 Standard The Customs shall not require a translation of the particulars of supporting documents except when…
- Artikel 3.203.20 Standard The Customs shall permit the lodging of the Goods declaration at any designated Customs office.
- Artikel 3.213.21 Transitional Standard The Customs shall permit the lodging of the Goods declaration by electronic means.
- Artikel 3.223.22 Standard The Goods declaration shall be lodged during the hours designated by the Customs.
- Artikel 3.233.23 Standard Where national legislation lays down a time limit for lodging the Goods declaration, the time allowed…
- Artikel 3.243.24 Standard At the request of the declarant and for reasons deemed valid by the Customs, the latter shall extend the…
- Artikel 3.253.25 Standard National legislation shall make provision for the lodging and registering or checking of the Goods…
- Artikel 3.263.26 Standard When the Customs cannot register the Goods declaration, they shall state the reasons to the declarant.
- Artikel 3.273.27 Standard The Customs shall permit the declarant to amend the Goods declaration that has already been lodged…
- Artikel 3.283.28 Transitional Standard The Customs shall permit the declarant to amend the Goods declaration if a request is…
- Artikel 3.293.29 Transitional Standard The declarant shall be allowed to withdraw the Goods declaration and apply for another…
- Artikel 3.303.30 Standard Checking the Goods declaration shall be effected at the same time or as soon as possible after the Goods…
- Artikel 3.313.31 Standard For the purpose of checking the Goods declaration, the Customs shall take only such action as they deem…
- Artikel 3.323.32 Transitional Standard For authorized persons who meet criteria specified by the Customs, including having an…
a) Time required for examination of goods
- Artikel 3.333.33 Standard When the Customs decide that goods declared shall be examined, this examination shall take place as soon…
- Artikel 3.343.34 Standard When scheduling examinations, priority shall be given to the examination of live animals and perishable…
- Artikel 3.353.35 Transitional Standard lf the goods must be inspected by other competent authorities and the Customs also schedules…
b) Presence of the declarant at examination of goods
- Artikel 3.363.36 Standard The Customs shall consider requests by the declarant to be present or to be represented at the…
- Artikel 3.373.37 Standard lf the Customs deem it useful, they shall require the declarant to be present or to be represented at the…
c) Sampling by the Customs
- Artikel 3.383.38 Standard Samples shall be taken only where deemed necessary by the Customs to establish the tariff description…
- Artikel 3.393.39 Standard The Customs shall not impose substantial penalties for errors where they are satisfied that such errors…
- Artikel 3.403.40 Standard Goods declared shall be released as soon as the Customs have examined them or decided not to examine…
- Artikel 3.413.41 Standard lf the Customs are satisfied that the declarant will subsequently accomplish all the formalities in…
- Artikel 3.423.42 Standard When the Customs decide that they require laboratory analysis of samples, detailed technical documents or…
- Artikel 3.433.43 Standard When an offence has been detected, the Customs shall not wait for the completion of administrative or…
- Artikel 3.443.44 Standard When goods have not yet been released for home use or when they have been placed under another Customs…
- Artikel 3.453.45 Transitional Standard When the Customs sell goods which have not been declared within the time allowed or could…
Chapter 4 DUTIES AND TAXES
A Assessment, collection and payment of duties and taxes
- Artikel 4.14.1 Standard National legislation shall define the circumstances when liability to duties and taxes is incurred.
- Artikel 4.24.2 Standard The time period within which the applicable duties and taxes are assessed shall be stipulated in national…
- Artikel 4.34.3 Standard The factors on which the assessment of duties and taxes is based and the conditions under which they are…
- Artikel 4.44.4 Standard The rates of duties and taxes shall be set out in official publications.
- Artikel 4.54.5 Standard National legislation shall specify the point in time to be taken into consideration for the purpose of…
- Artikel 4.64.6 Standard National legislation shall specify the methods that may be used to pay the duties and taxes.
- Artikel 4.74.7 Standard National legislation shall specify the person(s) responsible for the payment of duties and taxes.
- Artikel 4.84.8 Standard National legislation shall determine the due date and the place where payment is to be made.
- Artikel 4.94.9 Standard When national legislation specifies that the due date may be after the release of the goods, that date…
- Artikel 4.104.10 Standard National legislation shall specify the period within which the Customs may take legal action to collect…
- Artikel 4.114.11 Standard National legislation shall determine the rate of interest chargeable on amounts of duties and taxes that…
- Artikel 4.124.12 Standard When the duties and taxes have been paid, a receipt constituting proof of payment shall be issued to the…
- Artikel 4.134.13 Transitional Standard National legislation shall specify a minimum value and/or a minimum amount of duties and…
- Artikel 4.144.14 Standard lf the Customs find that errors in the Goods declaration or in the assessment of the duties and taxes…
B Deferred payment of duties and taxes
- Artikel 4.154.15 Standard Where national legislation provides for the deferred payment of duties and taxes, it shall specify the…
- Artikel 4.164.16 Standard Deferred payment shall be allowed without interest charges to the extent possible.
- Artikel 4.174.17 Standard The period for deferred payment of duties and taxes shall be at least fourteen days.
C Repayment of duties and taxes
- Artikel 4.184.18 Standard Repayment shall be granted where it is established that duties and taxes have been overcharged as a…
- Artikel 4.194.19 Standard Repayment shall be granted in respect of imported or exported goods which are found to have been…
- Artikel 4.204.20 Transitional Standard Where permission is given by the Customs for goods originally declared for a Customs…
- Artikel 4.214.21 Standard Decisions on claims for repayment shall be reached, and notified in writing to the persons concerned…
- Artikel 4.224.22 Standard Where it is established by the Customs that the overcharge is a result of an error on the part of the…
- Artikel 4.234.23 Standard Where time limits are fixed beyond which claims for repayment will not be accepted, such limits shall be…
- Artikel 4.244.24 Standard Repayment shall not be granted if the amount involved is less than the minimum amount specified in…
Chapter 5 SECURITY
- Artikel 5.15.1 Standard National legislation shall enumerate the cases in which security is required and shall specify the forms…
- Artikel 5.25.2 Standard The Customs shall determine the amount of security.
- Artikel 5.35.3 Standard Any person required to provide security shall be allowed to choose any form of security provided that it…
- Artikel 5.45.4 Standard Where national legislation provides, the Customs shall not require security when they are satisfied that…
- Artikel 5.55.5 Standard When security is required to ensure that the obligations arising from a Customs procedure will be…
- Artikel 5.65.6 Standard Where security is required, the amount of security to be provided shall be as low as possible and, in…
- Artikel 5.75.7 Standard Where security has been furnished, it shall be discharged as soon as possible after the Customs are…
Chapter 6 CUSTOMS CONTROL
- Artikel 6.16.1 Standard All goods, including means of transport, which enter or leave the Customs territory, regardless of whether…
- Artikel 6.26.2 Standard Customs control shall be limited to that necessary to ensure compliance with the Customs law.
- Artikel 6.36.3 Standard ln the application of Customs control, the Customs shall use risk management.
- Artikel 6.46.4 Standard The Customs shall use risk analysis to determine which persons and which goods, including means of…
- Artikel 6.56.5 Standard The Customs shall adopt a compliance measurement strategy to support risk management.
- Artikel 6.66.6 Standard Customs control systems shall include audit-based controls.
- Artikel 6.76.7 Standard The Customs shall seek to co-operate with other Customs administrations and seek to conclude mutual…
- Artikel 6.86.8 Standard The Customs shall seek to co-operate with the trade and seek to conclude Memoranda of Understanding to…
- Artikel 6.96.9 Transitional Standard The Customs shall use information technology and electronic commerce to the greatest possible…
- Artikel 6.106.10 Standard The Customs shall evaluate traders' commercial systems where those systems have an impact on Customs…
Chapter 7 APPLICATION OF INFORMATION TECHNOLOGY
- Artikel 7.17.1 Standard The Customs shall apply information technology to support Customs operations, where it is cost-effective…
- Artikel 7.27.2 Standard When introducing computer applications, the Customs shall use relevant internationally accepted standards.
- Artikel 7.37.3 Standard The introduction of information technology shall be carried out in consultation with all relevant parties…
- Artikel 7.47.4 Standard New or revised national legislation shall provide for:
Chapter 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRD PARTIES
- Artikel 8.18.1 Standard Persons concerned shall have the choice of transacting business with the Customs either directly or by…
- Artikel 8.28.2 Standard National legislation shall set out the conditions under which a person may act for and on behalf of…
- Artikel 8.38.3 Standard The Customs transactions where the person concerned elects to do business on his own account shall not be…
- Artikel 8.48.4 Standard A person designated as a third party shall have the same rights as the person who designated him in those…
- Artikel 8.58.5 Standard The Customs shall provide for third parties to participate in their formal consultations with the trade.
- Artikel 8.68.6 Standard The Customs shall specify the circumstances under which they are not prepared to transact business with a…
- Artikel 8.78.7 Standard The Customs shall give written notification to the third party of a decision not to transact business.
Chapter 9 INFORMATION, DECISIONS AND RULINGS SUPPLIED BY THE CUSTOMS
A lnformation of general application
- Artikel 9.19.1 Standard The Customs shall ensure that all relevant information of general application pertaining to Customs law is…
- Artikel 9.29.2 Standard When information that has been made available must be amended due to changes in Customs law…
- Artikel 9.39.3 Transitional Standard The Customs shall use information technology to enhance the provision of information.
B lnformation of a specific nature
- Artikel 9.49.4 Standard At the request of the interested person, the Customs shall provide, as quickly and as accurately as…
- Artikel 9.59.5 Standard The Customs shall supply not only the information specifically requested but also any other pertinent…
- Artikel 9.69.6 Standard When the Customs supply information, they shall ensure that they do not divulge details of a private or…
- Artikel 9.79.7 Standard When the Customs cannot supply information free of charge, any charge shall be limited to the approximate…
C Decisions and rulings
- Artikel 9.89.8 Standard At the written request of the person concerned, the Customs shall notify their decision in writing within…
- Artikel 9.99.9 Standard The Customs shall issue binding rulings at the request of the interested person, provided that the Customs…
Chapter 10 APPEALS IN CUSTOMS MATTERS
A Right of appeal
- Artikel 10.110.1 Standard National legislation shall provide for a right of appeal in Customs matters.
- Artikel 10.210.2 Standard Any person who is directly affected by a decision or omission of the Customs shall have a right of appeal.
- Artikel 10.310.3 Standard The person directly affected by a decision or omission of the Customs shall be given, after having made a…
- Artikel 10.410.4 Standard National legislation shall provide for the right of an initial appeal to the Customs.
- Artikel 10.510.5 Standard Where an appeal to the Customs is dismissed, the appellant shall have the right of a further appeal to an…
- Artikel 10.610.6 Standard ln the final instance, the appellant shall have the right of appeal to a judicial authority.
B Form and grounds of appeal
- Artikel 10.710.7 Standard An appeal shall be lodged in writing and shall state the grounds on which it is being made.
- Artikel 10.810.8 Standard A time limit shall be fixed for the lodgement of an appeal against a decision of the Customs and it shall…
- Artikel 10.910.9 Standard Where an appeal is to the Customs they shall not, as a matter of course, require that any supporting…
C Consideration of appeal
- Artikel 10.1010.10 Standard The Customs shall give its ruling upon an appeal and written notice thereof to the appellant as soon as…
- Artikel 10.1110.11 Standard Where an appeal to the Customs is dismissed, the Customs shall set out the reasons therefor in writing…
- Artikel 10.1210.12 Standard Where an appeal is allowed, the Customs shall put their decision or the ruling of the independent or…
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