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RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
CONCERNING THE FREE ADMISSION OF REMOVABLE ARTICLES
IMPORTED ON TRANSFER OF RESIDENCE
(5th DECEMBER 1962, T2-431)

THE CUSTOMS CO-OPERATION COUNCIL,
DESIRING to facilitate the transfer of residence by natural persons from one country to another,
CONSIDERING that free admission should be accorded to the removable articles of natural persons transferring their residence from one country to another,
RECOMMENDS that Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions, should :
1. allow admission free of import duties and taxes and free of economic import prohibitions and restrictions in respect of removable articles imported by a natural person on transfer of his residence to the country of importation.
The expression "removable articles" means the furniture, furnishings and other movable belongings of a natural person and of members of his household. These include domestic appliances (washing machines, refrigerators, vacuum cleaners, floor polishes, etc.), personal effects, private vehicles, household provisions normally kept in stock, collector's pieces, pet animals, etc. This expression also covers equipment necessary for the exercise of the calling, trade or profession of the above-mentioned persons, other than industrial, commercial or agricultural plant.
Free admission may be made subject to the following conditions:
(a) that an application is submitted by the importer in writing and is accompanied by a list (inventory) of all the articles being imported;
(b) that the articles are appropriate to the circumstances of the case. However, maximum quantities may be fixed in respect of alcoholic beverages and tobacco goods;
(c) that in the case of persons returning to the country of importation, the period of residence abroad is deemed to be sufficient;
(d) that except for household provisions the removable articles have been in the ownership or possession, and use abroad of the importer or the members of his household for a reasonable period. This period should not be fixed at more than six months, except in the case of articles liable to large amounts of import duties and taxes, for which it should exceed one year only in exceptional circumstances;
(e) that except for household provisions the articles granted free admission will continue to be owned or possessed, and used by the importer or the members of his household for a reasonable period after importation. As a rule, this period should not be fixed at more than six months except in the case of articles liable to large amounts of import duties and taxes;
2. ensure that the formalities for claiming such free admission are as simple as possible and that in particular no certificates issued by the authorities of the country of departure or by a Consulate are required in respect of the removable articles;
POINTS OUT that the present Recommendation does not prevent the application of greater facilities which certain Members grant or may grant in future by unilateral provisions or by virtue of bilateral or multilateral agreements;
REQUESTS Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions which accept this Recommendation to notify the Secretary General of the Council of the date from which they will apply the Recommendation and of the conditions of its application. The Secretary General will transmit this information to the Customs administrations of all Members of the Council. He will also transmit it to the Customs administrations of the members of the United Nations Organization or its specialized agencies and to Customs or Economic Unions which have accepted this Recommendation.

* The Customs Co-operation Council is the official name of the World Customs Organization.