85/204/EEC: Council Decision of 7 March 1985 accepting, on behalf of the Communit... (31985D0204)
85/204/EEC: 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
- 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)
- Article 1
- Article 2
- ANNEX I
- ANNEX B.1
- ANNEX CONCERNING CLEARANCE FOR HOME USE
- Introduction
- Definitions
- Principles
- 1.
- Standard
- 2.
- Standard
- Competent customs offices
- 3.
- Standard
- 4.
- Recommended practice
- The declarant
- (a)
- Persons entitled to act as declarant
- 5.
- Standard
- 6.
- Recommended practice
- (b)
- Responsibilities of the declarant
- 7.
- Standard
- (c)
- Rights of the declarant
- 8.
- Standard
- 9.
- Recommended practice
- 10.
- Recommended practice
- The goods declaration for home use
- (a)
- Goods declaration form and contents
- 11.
- Standard
- 12.
- Recommended practice
- (b)
- Number of copies to be submitted
- 13.
- Recommended practice
- 14.
- Recommended practice
- (c)
- Documents to be submitted in support of the goods declaration
- 15.
- Standard
- 16.
- Recommended practice
- 17.
- Recommended practice
- (d)
- Amendment of the goods declaration
- 18.
- Standard
- 19.
- Recommended practice
- (e)
- Withdrawal of the goods declaration
- 20.
- Recommended practice
- Lodgment of the goods declaration
- (a)
- Choice of the office of clearance
- 21.
- Standard
- (b)
- Time allowed for lodgement of the declaration
- 22.
- Standard
- 23.
- Recommended practice
- 24.
- Recommended practice
- (c)
- Periodic lodgment of declarations
- 25.
- Recommended practice
- (d)
- Lodgment of the goods declaration outside the business hours of the customs office
- 26.
- Standard
- 27.
- Recommended practice
- Acceptance of the goods declaration
- 28.
- Standard
- 29.
- Standard
- Checking of the goods declaration
- 30.
- Standard
- 31.
- Standard
- Examination of the goods
- (a)
- Time required for examination of goods
- 32.
- Standard
- 33.
- Recommended practice
- 34.
- Recommended practice
- (b)
- Examination of goods outside the business hours of the customs office
- 35.
- Standard
- (c)
- Examinations of goods at a place other than the customs office
- 36.
- Standard
- (d)
- Presence of the declarant at examination of goods
- 37.
- Standard
- (e)
- Extent of examination of goods
- 38.
- Standard
- 39.
- Recommended practice
- 40.
- Recommended practice
- (f)
- Sampling by the customs
- 41.
- Standard
- Errors in the declaration
- 42.
- Standard
- 43.
- Standard
- 44.
- Standard
- Assessment of import duties and taxes
- (a)
- Factors to be taken into consideration
- 45.
- Standard
- (b)
- Rates of import duties and taxes applicable
- 46.
- Standard
- 47.
- Standard
- Payment of import duties and taxes
- (a)
- Methods of payment accepted
- 48.
- Standard
- 49.
- Recommended practice
- (b)
- Date and place of payment
- 50.
- Standard
- (c)
- Deferred payment of import duties and taxes
- 51.
- Recommended practice
- 52.
- Recommended practice
- 53.
- Recommended practice
- 54.
- Standard
- 55.
- Recommended practice
- (d)
- Proof of payment
- 56.
- Standard
- (e)
- Period of limitation for the collection of import duties and taxes
- 57.
- Standard
- (f)
- Interest on arrears
- 58.
- Standard
- Release of goods
- 59.
- Standard
- 60.
- Recommended practice
- 61.
- Recommended practice
- 62.
- Recommended practice
- Destruction or abandonment of goods
- 63.
- Recommended practice
- 64.
- Recommended practice
- Information concerning clearance for home use
- 65.
- Standard
- Appendix I to Annex B.1
- Appendix II to Annex B.I
- ANNEX II
- ANNEX C.1
- ANNEX CONCERNING OUTRIGHT EXPORTATION
- Introduction
- Definitions
- Principles
- 1.
- Standard
- 2.
- Standard
- Competent customs offices
- 3.
- Standard
- 4.
- Standard
- 5.
- Standard
- Clearance of goods outside the business hours of the customs office
- 6.
- Standard
- The declarant
- 7.
- Standard
- Documentation to be submitted on outright exportation
- (a)
- Goods declaration form and content
- 8.
- Standard
- 9.
- Recommended practice
- (b)
- Acceptance of a commercial document in lieu of an official form
- 10.
- Recommended practice
- 11.
- Recommended practice
- (c)
- Number of copies to be submitted
- 12.
- Recommended practice
- (d)
- Documents to be submitted in support of the goods declaration or commercial document
- 13.
- Standard
- (e)
- Periodic lodgment of goods declaration or commercial documents
- 14.
- Standard
- Examination of the goods
- (a)
- Extent of the examination
- 15.
- Standard
- (b)
- Examination of the goods at a place other than the customs office
- 16.
- Standard
- (c)
- Sampling by the customs
- 17.
- Standard
- Assessment and payment of export duties and taxes chargeable
- 18.
- Standard
- Exportation of the goods
- (a)
- Permission to export
- 19.
- Standard
- 20.
- Recommended practice
- (b)
- Evidence of arrival at destination
- 21.
- Standard
- (c)
- Repayment of or exemption from internal duties and taxes
- 22.
- Standard
- 23.
- Recommended practice
- Information concerning outright exportation
- 24.
- Standard
- Appendix I to Annex C. 1
- Appendix II to Annex C.1
- Appendix III to Annex C.1
- ANNEX III
- ANNEX F.6
- ANNEX CONCERNING THE REPAYMENT OF IMPORT DUTIES AND TAXES
- Introduction
- Definitions
- Principle
- 1.
- Standard
- Scope
- 2.
- Standard
- Cases in which repayment of import duties and taxes should be granted
- Errors in assessment
- 3.
- Standard
- Goods having a lower value than declared
- 4.
- Standard
- Incorrect tariff classification
- 5.
- Standard
- Goods damaged, destroyed or lost
- 6.
- Standard
- 7.
- Standard
- Goods not in accordance with agreed specifications
- 8.
- Standard
- Shortages
- 9.
- Standard
- Goods placed under another customs procedure
- 10.
- Recommended practice
- Repayment procedure
- 11.
- Standard
- 12.
- Standard
- 13.
- Standard
- Time limit
- 14.
- Recommended practice
- Information concerning repayment
- 15.
- Standard
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