11 July 2012

One of the most practical instruments for securing the highest degree of harmonization is Recommendations that have been adopted by the WCO Council. While Recommendations are not binding instruments they can be formally adopted with the condition for application that implicitly commits administrations, insofar as possible, to implementing its provisions.

With regard to Customs procedures and practices the Recommendations on matters of Customs Technique are mainly intended

  • to promote co-operation between Customs administrations;
  • to standardize Members' practices regarding duty relieves, repayment or remission;
  • to facilitate the international transport of goods and travel and tourism;
  • to promote the harmonized use of information technology;
  • to facilitate and expedite the implementation of certain international Conventions;
  • to simplify and harmonize Customs documents;
  • to ensure that adequate legal remedies are available to the taxpayer.

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