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Download XMLProtocol tot wijziging van de Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures
Partijen met voorbehouden, verklaringen en bezwaren
| Partij | Voorbehoud / verklaring | Bezwaren |
|---|---|---|
| Algerije | Ja | Nee |
| Australië | Ja | Nee |
| Bahrein | Ja | Nee |
| China | Ja | Nee |
| Japan | Ja | Nee |
| Nieuw-Zeeland | Ja | Nee |
| Pakistan | Ja | Nee |
| Uganda | Ja | Nee |
| Verenigde Staten van Amerika | Ja | Nee |
| Zimbabwe | Ja | Nee |
| Zuid-Korea | Ja | Nee |
Algerije
14-06-2001
Algeria has accepted the following Specific Annexes/Chapters:
Specific Annex A - Arrival of goods in a Customs territory
- Chapter 1 - Formalities prior to the lodgement of the Goods declaration
- Chapter 2 - Temporary storage of goods
Specific Annex B - Importation
- Chapter 1 - Clearance for home use
- Chapter 2 - Re-importation in the same state
- Chapter 3 - Relief from import duties and taxes
Specific Annex C - Exportation
- Chapter 1 - Outright exportation
Specific Annex D - Customs warehouses and free zones
- Chapter 1 - Customs warehouses
- Chapter 2 - Free zones
Specific Annex E - Transit
- Chapter 1 - Customs transit
- Chapter 2 - Transhipment
- Chapter 3 - Carriage of goods coastwise
Specific Annex F - Processing
- Chapter 1 - Inward processing
- Chapter 2 - Outward processing
- Chapter 4 - Processing of goods for home use
Specific Annex G - Temporary admission
- Chapter 1 - Temporary admission
Specific Annex H - Offences
- Chapter 1 - Customs offences
Specific Annex J - Special procedures
- Chapter 1 - Travellers
- Chapter 2 - Postal traffic
- Chapter 3 - Means of transport for commercial use
- Chapter 4 - Stores
- Chapter 5 - Relief consignments
Specific Annex K - Origin
- Chapter 1 - Rules of origin
- Chapter 2 - Documentary evidence of origin
- Chapter 3 - Control of documentary evidence of origin
Australië
10-10-2000
Australia has accepted the following Specific Annexes/Chapters:
Specific Annex A - Arrival of goods in a Customs territory
- Chapter 1 - Formalities prior to the lodgement of the Goods declaration
Reservation: Recommended Practice 12 provides that Customs should not require translation
of documents provided in a language not of the country or not specified as a matter
of course. This is inconsistent with Australia's requirement for information to be
presented in a manner which satisfies Customs. Most information is provided to Customs
electronically and there is one field, the goods description, where information must
to be translated into English.
- Chapter 2 - Temporary storage of goods
Specific Annex B - Importation
- Chapter 1 - Clearance for home use
- Chapter 2 - Re-importation in the same state
Reservation: Recommended Practice 15 provides that Customs should allow the first
exportation declaration to cover subsequent re-importations and exportations. This
is inconsistant with Australia's legislation which requires that a goods declaration
(depending on value) is lodged upon each exportation and importation of the goods.
- Chapter 3 - Relief from import duties and taxes
Reservation: Recommended Practice 7 provides for the relief from import duties and
taxes and from economic prohibitions and restrictions for identified goods. Australia
provides duty free treatment for the majority of goods listed but not for religious
objects used for worship.
Specific Annex C - Exportation
- Chapter 1 - Outright exportation
Specific Annex D - Customs warehouses and free zones
- Chapter 1 - Customs warehouses
Reservation: Recommended Practice 7 provides that Customs should allow admission to
warehouses for goods which are entitled to repayment of import duties and taxes when
exported, so they can be repaid immediately. Australia's legislation provides that
drawback or repayment of import taxes and duties may only be paid upon actual exportation
of the imported goods. There is no provision for goods which have been delivered into
home consumption to be warehoused prior to re-export.
Reservation: Recommended Practice 8 provides that Customs should permit admission
to warehouses for goods under the temporary admission procedure thereby suspending
or discharging the obligations under that procedure. Australia has no provision which
permits the termination of the temporary admission procedures by warehouses the goods.
The temporary importation porcedure can be completed only by the re=exportation of
the goods or the enforcement of the security.
Reservation: Recommended Practice 9 provides the Customs should permit admission to
Customs warehouses of dutiable or taxable goods intended for exportation so that they
may qualify for exemption from or repayment of the internal duties and taxes. Australia
does not provide for goods liable to internal duties or taxes to be warehoused prior
to export. Exemption from or repayment of internal duties and taxes is only permitted
on actual exportation.
Specific Annex E - Transit
- Chapter 1 - Customs transit
Reservation: Recommended Practice 7 provides that Customs should accept any commercial
or transport document for the consignment concerned which meets all the Customs requirements
as the goods declaration for Customs transit. Australia requires no declaration in
instances where transit cargo remains on the ship or aircraft on which it arrives.
The cargo must not be moved, altered or interfered with without Customs permission.
In many other instances, Australia permits transit on the basis of information provided
electronically in the cargo declaration. In some instances, specific movement permission
documents must be lodged.
Reservation: Recommended Practice 18 provides that Customs should record the results
on the transit documents when trey check the Customs seals and fastenings or examine
the goods. It is normal practice for Australian Customs to make a record of Customs
seals applied to transport-units and checks conducted to verify that they are intact,
but, as most transits are dealt with electronically, it is not normal practice to
notice this on the transit documentation.
- Chapter 2 - Transhipment
Reservation: Recommended Practice 6 provides that Customs should accept any commercial
or transport document for the consignment which meets all the Customs requirements
as the goods declaration for transhipment purposes. This acceptance should be noted
on the document. Australia normally accepts the electronic cargo declaration as the
only documentation required for permitting transhipment but there are instances where
a documentary transhipment entry must be lodged.
- Chapter 3 - Carriage of goods coastwise
Reservation: Recommended Practice 4 provides that Customs should permit goods to be
transported under the carriage of goods coastwise procedure on board witch is to call
at a foreign port during its voyage coastwise.
Reservation: Recommended Practice 6 provides that Customs should regard goods that
have been forced to deviate from their intended route as remaining under the carriage
of goods coastwise procedure. In Australia because of geographical circumstances these
situations only arises occasionally. Under Australian legislation, a vessel carrying
goods in free circulation in Australia which visits another country is considered
to be on an international voyage. Whilst the goods are not considered to have changed
their character (and are therefore not considered to be imported goods), they do however
become subject to a wider degree of Customs control than would have been the case
had they been carried a vessel wholly engaged in coastal trade.
Reservation: Recommended Practice 9 provides that Customs should permit goods under
the carriage of goods coastwise procedure to be loaded or unloaded at a place other
than that normally approved for that purpose. In Australia all vessels must unload
international cargo at an approved facility but, in special circumstances, permission
can be obtained to unload at other places.
Specific Annex F - Processing
- Chapter 1 - Inward processing
Reservation: Recommended Practice 17 provides that the inward processing should be
permitted to continue in the event of transfer of ownership of the imported goods
and the compensating products to a third person. There is no provision for transfer
of ownership to a third party under Australian procedures.
Reservation: Recommended Practice 25 provides that products obtained from the treatment
of equivalent goods should be deemed to be compensating products for the purpose of
the Inward Processing Chapter. Australia's legislation does not permit the use of
equivalent goods as part of inward processing procedure.
- Chapter 3 - Processing of goods for home use
Reservation: Recommended Practice 3 provides for the application of the drawback procedure
when goods which have borne import duties and taxes have been replaced by equivalent
goods in the production of exported goods. Australia's legislation does not permit
the replacement of the imported goods with equivalent goods in the drawback procedure.
Reservation: Recommended Practice 6 provides for the extension of a time limit for
claiming drawback. Australian legislation specifies that a claim for drawback can
only be made within the period of 12 months after the exportation of the goods.
Reservation: Recommended Practice 8 requires the use of electronic funds transfer
for the payment of drawback. Drawbacks in Australia are currently paid by cheque.
Provision for payment by electronic funds transfer would require significant modification
of existing electronic systems which would not be cost effective because of the relatively
low number of claims.
Reservation: Recommended Practice 9 provides for drawback to be paid on deposit of
the goods in a Customs warehouse or introduction of the goods into a free zone, on
condition that they are subsequently to be exported. In Australia, a claim for drawback
may be paid upon the actual exportation of the goods.
Specific Annex G - Temporary admission
- Chapter 1 - Temporary admission
Reservation: Recommended Practice 9 provides for the granting of temporary admission
without a written goods declaration when there is no doubt about the subsequent re-exportation
of the goods. Australian legislation requires that a goods declaration must be lodged
for goods which are approved for temporary importation unless they are subject of
a carnet or they are of low value.
Reservation: Recommended Practice 23 provides for the granting of temporary admission
with at least partial conditional relief from import duties and taxes. Australian
legislation does not provide for partial relief from duties and taxes.
Specific Annex J - Special procedures
- Chapter 1 - Travellers
Reservation: Recommended Practice 6 provides that the dual-channel system should be
used for the Customs control of travellers and the clearance of goods carried by them
and, where appropriate, their means of transport for private use.
Reservation: Recommended Practice 9 provides allows travellers to make oral declaration
in respect of goods carried by them. Australian practice is inconsistent with these
provisions as Customs required a single written declaration for each passenger to
ensure compliance with Immigration, Customs and Quarantine legislation. A red-green
channel system operates after the immigration check but travellers are not deemed
to have made a declaration merely by selecting a channel.
Reservation: Recommended Practice 14 provides for the application of a flat-rate assessment
to goods declared for home use under the facilities applicable to travellers, provided
that the importation is of a non-commercial nature ant that the aggregate value or
quantity of the goods does not exceed the amounts laid down in national legislation.
Australia does not apply duty free admission if they all within the normal passengers
concessions. If not, the substantive rates of duty apply.
Reservation: Recommended Practice 16 provides that Customs should permit 2 litres
of wine or 1 litre of spirits to be imported free of import duties and taxes by travellers.
This is inconsistent with Australia's allowance for only 1.125 litres of alcoholic
beverages (ie, wine or spirits).
- Chapter 2 - Postal traffic
- Chapter 3 - Means of transport for commercial use
- Chapter 4 - Stores
- Chapter 5 - Relief consignments
Bahrein
05-06-2012
Bahrain has accepted Specific Annex A.
China
15-06-2000
China has accepted the following Specific Annexes/Chapters:
Specific Annex D - Customs warehouses and free zones
- Chapter 1 - Customs warehouses
Reservation: in respect of Recommended Practice 9.
Specific Annex G - Temporary admission
- Chapter 1 - Temporary admission
Reservation: in respect of Recommended Practices 16 and 21.
Japan
26-06-2001
Japan has accepted the following Specific Annexes/Chapters:
Specific Annex A - Arrival of goods in a Customs territory
- Chapter 1 - Formalities prior to the lodgement of the Goods declaration
- Chapter 2 - Temporary storage of goods
Reservation: Recommended Practice 3: Under the Japanese legislation, the Director
General of the Customs may designate kinds of goods that may be admitted into the
designated hozei area, wherever such designation is deemed necessary for the achievement
of its purpose. Therefore, admission into temporary stores may be restricted to certain
kinds of goods for reasons other than those stipulated in this Recommended Practice.
Specific Annex B - Importation
- Chapter 1 - Clearance for home use
- Chapter 3 - Relief from import duties and taxes
Reservation: Recommended Practice 7: The Japanese legislation does not grant relief
from Customs duty and excise tax in respect of the goods referred to in paragraph
(d). Moreover, in the Japanese legislation, there is no provision which grants relief
from economic prohibitions and restrictions in respect of the goods referred to in
paragraph (a) through.
Specific Annex C - Exportation
- Chapter 1 - Outright exportation
Specific Annex D - Customs warehouses and free zones
- Chapter 1 - Customs warehouses
Reservation: Recommended Practice 5: Under the Japanese legislation, approval by the
Customs is required whenever the foreign goods are stored in the hozei warehouse and
the integrated hozei warehouse over 3 months. An approval is also needed whenever
the goods are subject to laws and regulations other than the Customs law: in th is
case, permission or approval by the competent authorities is required before the Customs
gives the approval with regard to the foreign goods. Consequently, the storage in
the above-mentioned warehouse may be restricted tor reasons other than listed in this
Recommended Practice.
Reservation: Recommended. Practice 7: Under the Japanese legislation, in order for
repayment of Customs duty and/or excise and tax to be granted on the condition that
the imported goods are re-exported, such goods are required to be actually shipped
for export after the export permission is granted. Therefore, such repayment is not
granted if the goods are merely admitted into a Customs warehouse.
Reservation: Recommended Practice 8: The obligations under the temporary admission
procedure are to pay Customs duty and/or excise tax relieved at the time of importation
when the goods under the procedure are used for purpose other than stipulated in the
laws and regulations and/or when such goods are not re-exported within the prescribed
time limit. However, under the Japanese legislation, the obligations imposed on the
goods under the temporary admission procedure are not suspended or discharged if the
goods are merely admitted into a Customs warehouse.
Reservation: Recommended Practice 9: Under the Japanese legislation, exemption from
excise tax in respect of goods intended for exportation shall be granted not after
the exported goods are physically admitted into a Customs warehouse but after the
goods have been permitted to be exported and also after the Customs have confirmed
the actual shipment of the goods for export. Consequently, exemption from excise tax
is not granted if the goods are merely admitted into a Customs warehouse.
Specific Annex E - Transit
- Chapter 1 - Customs transit
Reservation: Recommended Practice 17: Under Japanese legislation, Customs seals affixed
by foreign Customs are not afforded the same legal protection as seals affixed by
the Japanese Customs.
Reservation: Recommended Practice 25: Under the Japanese legislation, the Customs
immediately collect the Customs duty when the goods that are transported under the
Customs transit procedure do not arrive at their destination within the prescribed
time limit even if all other requirements are met.
- Chapter 2 - Transhipment
Specific Annex G - Temporary admission
- Chapter 1 - Temporary admission
Reservation: Recommended Practice 5: With regard to temporary admission granted by
certain international agreements, under the Japanese legislation, relief from Customs
duty and excise tax is not granted to goods imported from the countries that have
not concluded these agreements. Moreover, due to reciprocity, such relief may not
be granted to goods imported from the countries that enter reservations to these agreements.
Reservation: Recommended Practice 9: Under the Japanese legislation, in principle,
an import declaration (i.e. a written Goods declaration) is required for the importation
of goods (including goods under the temporary admission procedure).
Reservation: Recommended Practice 16: Under the Japanese legislation, the transfer
of benefit of temporary admission (i.e. relief from import duties and taxes granted
on condition that the goods are re-exported) from the original importer to any other
person is authorized, provided that the conditions stipulated under the laws and regulations
are satisfied. Nevertheless, the original importer continues to be under "the obligations
of the first beneficiary of temporary admission", namely the obligation to pay import
duties and taxes in case that the goods are used for purpose other than stipulated
in laws and regulations, and in case that they are not re-exported within the prescribed
time limit.
Reservation: Recommended Practice 20: Under the Japanese legislation, concerning prohibitions
or restrictions related to goods, there is no distinction between temporary admission
and clearance for home use. Therefore, prohibited or restricted goods may be brought
into the territory even if they are meant for temporary admission.
Reservation: Recommended Practice 21: Under the Japanese legislation, only the Customs
office at which the security has been given (i.e. the office of importation) is entitled
to discharge it.
Reservation: Recommended Practice 22: Under the Japanese legislation, relief from
import duties and taxes based on temporary admission is not granted to "Goods imported
as frontier traffic" referred to in paragraph (7). In addition, Japan has not concluded
the Istanbul Convention; such relief is not necessarily granted to all goods referred
to in paragraph (1) through (6) and in paragraph (8) through (10).
Reservation: Recommended Practice 23: Under the Japanese legislation, there are some
goods to which even partial conditional relief from import duties and taxes are not
granted, such as "Animals" referred to the Istanbul Convention.
Specific Annex H - Offences
- Chapter 1 - Customs offences
Reservation: Recommended Practice 15: Under the Japanese legislation, means of transport
that have been seized or detained because of the use in the commission of a Customs
offence, may not be released from seizure or detention but may be forfeited or confiscated,
even though they satisfy the conditions stipulated in this Recommended Practice.
Specific Annex J - Special procedures
- Chapter 1 - Travellers
Reservation: Recommended Practice 6: "The dual-channel system" referred to in this
Convention is a system of Customs control allowing travellers who are not required
to pay duties and taxes to make declarations by choosing the green channel. Japan
has not adopted "the dual- channel system" referred in this Convention. Under the
Japanese legislation, travellers are required to make oral declarations, even though
they choose the green channel.
Reservation: Recommended Practice 7: Under the Japanese legislation, the Director
General of the Customs may require the submission of a passenger list as a document
corresponding to "a separate list of travellers".
Reservation: Recommended Practice 15: Under the Japanese legislation, credit cards
or bankcards are not accepted as a means of paying duties and taxes.
Reservation: Recommended Practice 16: Under the Japanese legislation, crew entering
Japan are allowed to import toilet water and perfume tree of import duties and taxes
not on the basis of their quantities as laid down in paragraph (c) of this Recommended
Practice, but on the basis of their value. While tobacco goods and alcoholic beverages
are granted relief from import duties and taxes on a quantity basis, the other goods
including toilet water and perfume are granted relief from import duties and taxes
on a value basis when they are imported by crew entering Japan. If the total value
of the goods other than tobacco goods and alcoholic beverages is below the limit specified
in the Japanese legislation, no import duties and taxes are imposed.
Reservation: Recommended Practice 17: Under the Japanese legislation, if the total
value of imported consignments brought to Japan by travellers for a third party exceeds
JPY 10,000, no relief from import duties and taxes is granted even though the goods
are of a non-commercial nature. In addition, when sensitive goods such as garments
and footwear are imported as consignments by travellers for a third party, import
duties and taxes are imposed even though their total value does not exceed JPY 10,000.
Reservation: Recommended Practice 26: Under the Japanese legislation, a Customs document
is always required to be submitted, and, if deemed necessary by the Customs, a security
is also required to be given.
Reservation: Recommended Practice 37: Under the Japanese legislation, only the Customs
office at which the security has been given (i.e. the office of importation) is entitled
to discharge it.
- Chapter 3 - Means of transport for commercial use
- Chapter 4 - Stores
Reservation: Recommended Practice 8: Under the Japanese legislation, the quantities
of stores which are supplied to vessels during their stay in Japan shall be recorded
not on a declaration concerning stores which has been required by the Customs but
on a separate declaration.
Nieuw-Zeeland
07-07-2000
New Zealand has accepted the following Specific Annexes/Chapters:
Specific Annex A - Arrival of goods in a Customs territory
- Chapter 1 - Formalities prior to the lodgement of the Goods declaration
- Chapter 2 - Temporary storage of goods
Specific Annex B - Importation
- Chapter 1 - Clearance for home use
- Chapter 2 - Re-importation in the same state
- Chapter 3 - Relief from import duties and taxes
Specific Annex C - Exportation
- Chapter 1 - Outright exportation
Specific Annex E - Transit
- Chapter 1 - Customs transit
- Chapter 2 - Transhipment
- Chapter 3 - Carriage of goods coastwise
Specific Annex F - Processing
- Chapter 1 - Inward processing
- Chapter 3 - Drawback
Specific Annex G - Temporary admission
- Chapter 1 - Temporary admission
Specific Annex H - Offences
- Chapter 1 - Customs offences
Specific Annex J - Special procedures
- Chapter 1 - Travellers
- Chapter 2 - Postal traffic
- Chapter 3 - Means of transport for commercial use
- Chapter 4 - Stores
- Chapter 5 - Relief consignments
Reservations against Recommended Practices
Annex B:
- Chapter 1 - Clearance for home use
Recommended Practice B1.2
- Chapter 2 - Re-importation in the same state
Recommended Practice B2.15
- Chapter 3 - Relief from import duties and taxes
Recommended Practices B3.7 (g), (h), and (i)
Annex E:
- Chapter 1 - Customs transit
Recommended Practice E1.7
- Chapter 2 - Transhipment
Recommended Practices E2.3 and E2.6
Annex F:
- Chapter 1 - Inward processing
Recommended Practices F1.10; F1.25; and F1.26
- Chapter 3 - Drawback
Recommended Practice F3.3
Annex G:
- Chapter 1 - Temporary admission
Recommended Practices G1.9; and G1.16
Annex J:
- Chapter 1 - Travellers
Recommended Practice J1.9
Pakistan
01-10-2004
Pakistan has accepted the following Specific Annexes/Chapters:
Specific Annex A - Arrival of goods in a Customs territory
- Chapter 1 - Formalities prior to the lodgement of the Goods declaration
Specific Annex B - Importation
- Chapter 1 - Clearance for home use
Specific Annex C - Exportation
- Chapter 1 - Outright exportation
Specific Annex J - Special procedures
- Chapter 1 - Travellers
Uganda
27-06-2002
Uganda accepted all the Specific Annexes and Chapters therein with reservations on
the following Recommended Practices:
Specific Annex D - Chapter 2 - Recommended Practice 9
Reservation: The reason for the reservation is that in Uganda, irrespective of the
customs procedure under which goods are imported, a declaration must be made if goods
exceed a specific value. The goods declaration is the main document used for purposes
of monitoring and capturing statistics.
Specific Annex F - Chapter 3 - Recommended Practice 9
Reservation: This reservation is made because National legislation provides that drawback
shall be paid on presentation of proof of exit of goods.
Specific Annex G - Chapter 1 - Recommended Practice 9
Reservation: The reason for the reservation is that allowing temporary importation
without a written goods declaration does not cater for the need to capture statistics
of goods imported under this procedure.
Verenigde Staten van Amerika
06-12-2005
The United States of America makes the following reservations in relation to the Recommended
Practices of the accepted Chapters :
Chapter 1 of Specific Annex A
Recommended Practice 12
The United States requires documents to be in the English language (See, e.g., U.S.
Code of Federal Regulations (CFR) 19 CFR 141.86).
Chapter 2 of Specific Annex A
Recommended Practice 11
Although the United States generally provides for duty allowances due to deterioration,
spoilage, or damage (19 CFR Part 158), U.S. legislation forbids such allowance in
certain instances, e.g., "No allowance or reduction of duties for partial damage or
loss in consequence of discoloration or rust occurring before entry shall be made
upon iron or steel or upon any article of iron or steel." Harmonized Tariff Schedule
of the United States (HTSUS) (19 U.S.C. § 1202), Ch. 72, Additional U. S. Note 3.
Any abatement or allowance for loss or damage to merchandise may be allowed by U.S.
Customs upon satisfactory proof under 19 U.S.C. § 1563 (a). No refund or abatement
is allowed for merchandise that has remained in a bonded warehouse for over 3 years
from the date of importation.
Chapter 2 of Specific Annex B
Recommended Practice 15
The United States requires an entry to be lodged upon importation (19 CFR 141.4).
Chapter 3 of Specific Annex B
Recommended Practice 7
In the United States under the HTSUS there are no areas of the tariff schedule that
provide for duty free treatment for Recommended Practice 7 (d), (f), and (g).
With regard to Recommended Practice 7 (a), (b), (c), (e). (h), (ij), (k) and (l) the
relevant subheadings in the HTSUS are listed below.
(a) Subheadings 3001 and 3006, HTSUS, provide for duty-free treatment of items described
as in the amended Kyoto Convention as therapeutic substances of human origin, blood
grouping and tissue typing reagents.
(b) Subheading 9811.00.60, HTSUS, provides for duty-free treatment for certain samples,
valued not over $1 each, that are unsuitable for sale or for use otherwise than as
a sample to be used in the United States only for soliciting orders for products of
foreign countries.
(c) Subheading 9804.00.10, HTSUS, provides for duty-free treatment for professional
books, implements, instruments and tools of trade, occupation or employment which
have been taken abroad by or for the account of the person arriving in the United
States and are being imported by or for his account.
(e) Subheading 9804.00.30, HTSUS, provides for duty-free treatment for a person arriving
in the United States who is not a returning resident thereof for items not exceeding
$100 in value (not including alcoholic beverages and cigarettes but including not
more than 100 cigars) accompanying such person to be disposed of by him as bona fide
gifts, if such person has not claimed an exemption under the subheading within the
6 months immediately preceding his arrival and he intends to remain in the United
States for not less than 72 hours.
(h) There is no provision in the HTSUS specifically addressing military cemeteries.
However, subheading 9810.00.20, HTSUS, (concerning hand-woven fabrics, to be used
by the institution in making religious vestments for its own use or for sale, imported
for the use of an institution established solely for religious purposes) and subheading
9810.00.25, HTSUS, (concerning articles imported for the use of an institution organized
and operated for religious purposes, including cemeteries... ) provide a duty exemption
for articles used for religious purposes including cemeteries. Subheading 9812.00.40,
HTSUS, provides for articles imported by any institution, society, or state, or for
a municipal corporation, for the purpose of erecting a public monument.
(ij) General Note 16 in the HTSUS, provides for a duty exemption for records, diagrams,
and other data with regard to any business, engineering or exploration operation whether
on paper, cards, photographs, blueprints, tapes, or other media.
(k) Subheading 9810.00.25, HTSUS, provides a duty exemption for articles imported
for the use of an institution organized and operated for religious purposes.
(l) Subheading 9813.00.30, HTSUS, provides for duty-free importation under bond (TIB)
for articles intended solely for testing, experimental or review purposes, including
specification, photographs, and similar articles for use in connection with experiments
or for study.
Chapter 1 of Specific Annex D
Recommended Practice 7
In the United States, the drawback statute conditions eligibility for drawback on
exportation or destruction. The mere warehousing of the goods with intention to export
does not give rise to a right to drawback (19 U.S.C. § 1313).
Recommended Practice 8
In the United States, the cancellation of bond charges under the U.S. temporary admission
procedure occurs only upon exportation or destruction (19 CFR 10.31, 10.31).
Recommended Practice 9
The United States requires exportation for refund of internal revenue taxes (19 U.S.C.
§1313 (d)). No provisions in the U.S. legislation governing warehouses accomplish
exportation by admission into a warehouse (19 U.S.C. §§1555 and 1557).
Chapter 2 of Specific Annex D
Recommended Practice 9
In the United States, regulations governing Foreign Trade Zones in the United States
(see, e.g., 19 CFR 146.32) require that all goods entered into a Foreign Trade Zone
must be applied for on a Customs Form 214.
Recommended Practice 18
In the United States, regulations require filing of a Customs, Form 7512 for an entry
for immediate exportation from a zone, along with the filing of an export bond an
Customs Form 301 (19 CFR 146.67).
Chapter 1 of Specific Annex E
Recommended Practice 7
In general, the United States does not allow the use of a commercial document in place
of the required Customs document (see, e.g., 19 CFR 18.11 and 18.13).
Chapter 1 of Specific Annex E
Recommended Practice 6
In general, the United States does not allow the use of a commercial document in place
of the required Customs document (see, e.g., 19 CFR 18.11 and 18.13).
Chapter 1 of Specific Annex F
Recommended Practice 7
The United States allows for Recommended Practice 7(a) in Foreign Trade Zones (FTZ)
(19 U.S.C. §81c(a) and (d)), and Temporary Importation under Bond (TIB)(9813.00.05,
HTSUS). Recommended Practice 7(b) allows for substitution ("equivalent goods") of
the import which, under U.S. legislation, is only allowed for oil (19 U.S.C. §81 c(d))
in an FTZ.
Recommended Practice 23
Under 19 CFR § 10.39 the failure to export results in the assessment of liquidated
damages in an amount equal to double the estimated duties and taxes.
Recommended Practice 25
This Recommended Practice provides for setoff by substitution of other goods. Except
for identification by an accounting method, which is not a substitution concept, U.S.
legislation (19 U.S.C. §81c(a)) conflicts with this Recommended Practice.
Recommended Practice 26
U.S. legislation (19 U.S.C. §81c(a)) does not provide for Substitution of equivalent
goods (except oil in an FTZ (19 U.S.C. §81 c(d)).
Chapter 2 of Specific Annex F
Recommended Practices 16, 17 and 18
These Recommended Practices require articles repaired abroad free of charge to be
returned duty-free. Currently, the only articles that may be returned free of duty
into the United States are those articles exported and repaired under warranty in
certain countries in accordance with subheading 9802.00.40, HTSUS, and those articles
repaired/altered in Israel or Mexico in accordance with subheading 9802.00.50, HTSUS.
Chapter 3 of Specific Annex F
Recommended Practice 5
The United States prohibits allowing drawback if the completed article is not exported
within 5 years of importation (19 U.S.C. §1313(i)).
Recommended Practice 6
The United States cannot extend the 3-year limitation on filing a drawback claim except
in those instances where "it can be established that the Customs Service was responsible
for untimely filing" (l9 U.S.C. §1313(r)(1)).
Recommended Practice 9
In the United States no authority presently exists to treat entry into a warehouse
as an exportation. Compare 19 U.S.C. §81c(a) with 19 U.S.C. §§1555-1557 and 19 CFR
101.1 (which defines exportation).
Recommended Practice 10
In the United States, the payment of drawback is set by legislation (19 U.S.C. § 1313)
that does not presently contain provisions for periodic payment as provided in the
Recommended Practice.
Chapter 1 of Specific Annex G
Recommended Practice 16
The United States does not provide for the transfer of the benefit of the temporary
admission to any other person (19 U.S.C. § 1484).
Recommended Practice 22
This Recommended Practice refers to provisions of the Istanbul Convention to which
the United States is not currently a party. As a result, the United States may not
be in conformance with its provisions. For example, the United States does not recognize
or have special procedures for a class of goods known as "goods imported as frontier
traffic" (Recommended Practice 22(7) as defined by the Istanbul Convention). However,
with respect to the other parts of Recommended Practice 22 some of the relevant HTSUS,
CFR and U.S.C. provisions are listed below as they correspond to specific parts of
Recommended Practice 22 :
(1) Goods for display or use at exhibitions, fairs, meetings, or similar events-19
CFR 147.2 implements 19 U.S.C. 1751-1756 and provides that any article imported or
brought into the United States may be entered under bond ... for the purpose of exhibition
at a fair, or for use in constructing, installing, or maintaining foreign exhibits
at fairs.
(2) Professional equipment- Subheading 9813.00.50, HTSUS, provides for temporary admission
under bond for professional equipment, tools of trade, repair components for equipment,
or tools admitted under this provision.
(3) Pallets are considered as instruments of international traffic as specified in
19 CFR 10.41a and may be admitted into the United States without paying duty and the
filing of a Customs entry. 19 CFR 10.41b provides for serial numbered substantial
holders or outer containers. Samples solely for use in taking orders of merchandise
are allowed duty-free temporary admission in the United States under bond under Subheading
9813.00.20, HTSUS.
(4) Subheading 9812.00.20, HTSUS, provides for duty-free admission under bond for
articles imported for exhibition by an institution or society established for the
encouragement of agriculture, arts, education, or science, or for such exhibition
by any state or for a municipal corporation. Subheading 9810.00.60, HTSUS, provides
for duty free treatment for articles entered for use of any non-profit institution,
whether public or private, established for educational or scientific purposes. Also
Subheading 9810.00.30, HTSUS, provides duty-free treatment for articles imported for
use of any public library, any other public institution, or any non-profit institution
established for educational, scientific, literary or philosophical purposes, or for
the encouragement of the fine arts.
(5) Travellers' personal effects and goods imported for sports purposes may be covered
as professional equipment or tools of trade under subheading 9813.00.50, HTSUS.
(6) The United States does not have any specific provision for temporary admission
of tourist publicity material. Subheading 4911.10.00.60, HTSUS, provides for tourist
and other literature, which is presently duty-free. This provision is not restricted
to material which is imported only for temporary admission
(8) 19 U.S.C. § 1322 provides for duty-free and tax-free admission of aircraft
equipment, supplies, and spare parts for use in searches, rescues, investigations,
repairs, and salvage in connection with accidental damage to aircraft. 19 U.S.C.
§1322 also permits duty- free entry for fire fighting and rescue and relief equipment
for emergent temporary use in connection with conflagration. Rescue and relief equipment
and supplies for emergent temporary use in connection with floods and other disasters
are also permitted duty-free entry under the statute.
(9) Locomotives, railroad equipment, trucks, buses, taxicabs, and other vehicles
may be used as instruments of international traffic, and under 19 CFR 10.41 they are
not subject to duties, taxes, or fees and their admission into the United States does
not require the filing of a Customs entry.
(10) Subheading 9813.00.60, HTSUS, provides for temporary admission under bond for
animals and poultry brought into the United States for purposes of breeding, exhibition,
or competition for prizes and the usual equipment therefore.
Recommended Practice 23
The same reservations as for Recommended Practice 22.
Chapter 4 of Specific Annex J
Recommended Practice 4
The United States does not presently specifically provide for supplies aboard international
express trains. The general rule for supplies acquired abroad on international trains
is that duty is owing, unless they are locked or sealed, or a proper inventory list
is filed (19 CFR 123.11).
Zimbabwe
10-02-2003
Zimbabwe has accepted the following Specific Annexes/Chapters:
Specific Annex A - Arrival of goods in a Customs territory
- Chapter 1 - Formalities prior to the lodgement of the Goods declaration
- Chapter 2 - Temporary storage of goods
Specific Annex B - Importation
- Chapter 1 - Clearance for home use
- Chapter 2 - Re-importation in the same state
- Chapter 3 - Relief from import duties and taxes
Specific Annex C - Exportation
- Chapter 1 - Outright exportation
Specific Annex D - Customs warehouses and free zones
- Chapter 1 - Customs warehouses
- Chapter 2 - Free zones
Specific Annex E - Transit
- Chapter 1 - Customs transit
- Chapter 2 - Transhipment
- Chapter 3 - Carriage of goods coastwise
Specific Annex F - Processing
- Chapter 1 - Inward processing
- Chapter 2 - Outward processing
- Chapter 3 - Drawback
- Chapter 4 - Processing of goods for home use
Specific Annex G - Temporary admission
- Chapter 1 - Temporary admission
Specific Annex H - Offences
- Chapter 1 - Customs offences
Specific Annex J - Special procedures
- Chapter 1 - Travellers
- Chapter 2 - Postal traffic
- Chapter 3 - Means of transport for commercial use
- Chapter 4 - Stores
- Chapter 5 - Relief consignments
Specific Annex K - Origin
- Chapter 1 - Rules of origin
- Chapter 2 - Documentary evidence of origin
- Chapter 3 - Control of documentary evidence of origin
Zuid-Korea
19-02-2003
The Republic of Korea makes the following reservations in relation to the Recommended
Practices of the acepted Chapters:
Chapter 1 of Specific Annex A
Recommended Practice 7
When the goods are entered into the Customs territory of Korea, cargo declaration
should be filed at the Customs office which has jurisdiction over the place where
the goods are located.
Recommended Practice 11
For oriental medicines, precious and semi-precious stones (HS 7103-7104), iron scraps,
vessels for dismantlement, and fishes (HS 0302-0305, only salted ones for 0305), the
import declaration must be submitted to the Customs offices designated specially for
that purpose. For instance, when oriental medicines enter Busan, a cargo declaration
should be filed at the Busan Customs Office while an import declaration should be
filed at the Inchon Customs Office.
Chapter 3 of the Specific Annex B
Recommended Practice 7
Customs duties are imposed on some of the goods categorized under Recommended Practice
7 such as some of immigrant's removable articles.
Chapter 1 of the Specific Annex D
Recommended Practice 7
Customs duties are repaid at the time when goods are actually shipped and exported.
Recommended Practice 8
The obligations imposed on temporarily imported goods are not suspended nor discharged
upon admission to Customs warehouses.
Recommended Practice 9
Internal duties and taxes are exempt or repaid when goods are actually shipped and
exported.
Chapter 2 of the Specific Annex D
Recommended Practice 9
Goods declaration is required for goods introduced into a free zone directly from
abroad regardless of availability of information.
Chapter 3 of the Specific Annex F
Recommended Practice 5
Drawback is allowed for imported raw materials only when they are exported within
2 years from the date of import. The period cannot be extended.
Recommended Practice 6
The deadline of application for drawback is within 2 years from the date of export.
The period cannot be extended.
Recommended Practice 9
Drawback for customs duties is not paid on deposit of the goods in a Customs warehouses
but paid on shipment and exportation of the goods concerned.
Chapter 1 of the Specific Annex G
Recommended Practice 9
A written Goods declaration is required for the goods, except for traveller's personal
effects, to be granted with temporary admission.
Recommended Practice 19
Placing the imported goods under another Customs procedures alone, for instance, admission
to Customs warehouses, does not suspend nor terminate temporary admission. Temporary
admission is terminated when the goods are shipped and exported.
Recommended Practice 21
Release of securities should be requested to the customs collect or to whom the securities
were provided.
Recommended Practice 22
Among the goods listed in the Istanbul Agreement, temporary admission with tax relief
is not granted to sports goods, goods intended for tourist promotion, animals and
samples.
Recommended Practice 23
Partial conditional relief from import duties and taxes is not granted to goods which
are not included in Recommendation Practice 22 and goods in Recommended Practice which
do not meet all the conditions for total conditional relief.
Chapter 5 of the Specific Annex J
Recommended Practice 6
Custom duties are imposed on motor vehicles under HS 8702 and 8703 as well as motor
cycles under HS 8711.