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Recommendation to expedite the forwarding of relief consignments in the event of disasters (1970)

RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
CONCERNING REIMPORTED GOODS
(6th JUNE 1967, T2-63)

THE CUSTOMS CO-OPERATION COUNCIL,

DESIRING to facilitate international trade;

CONSIDERING that it may be necessary for goods which had been exported outright to be reimported;

CONSIDERING that it would be equitable not to require payment of import duties and taxes on reimported goods which had been produced or manufactured in the country of reimportation or which had already borne import duties or taxes in that country;

RECOMMENDS that Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions, should allow admission of re-imported goods free of import duties and taxes. However, re-imported goods become subject to any duties and taxes which had been remitted or refunded in connection with their exportation.

Such admission may be made subject to the following conditions:
(a) that it shall be established to the satisfaction of the Customs authorities that the goods reimported are in fact those previously exported;
(b) that it shall be established to the satisfaction of the Customs authorities that the goods were in free circulation in the country of reimportation before their exportation;
(c) that the goods are produced to the Customs at re-importation in the same state as they were at exportation, this condition being regarded as fulfilled even if, during their stay abroad, the goods have been used, damaged or broken or have deteriorated;
(d) that the goods are reimported by the person (natural or legal) who exported them or by a person duly authorized by him in this regard;
(e) that any subsidies granted in connection with the exportation of the goods are repaid;
(f) that the goods are reimported within a reasonable period after their exportation;
(g) that a written application to the Customs authorities be made by the person concerned on clearance of the goods for home use.
INVITES Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions to extend the facility granted in respect of re-imported goods to admission free of prohibitions and restrictions other than those enforced under regulations concerning public morality or security, public hygiene or health, or based on veterinary or phytopathological considerations.
RECOMMENDS that Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions, should take all necessary steps to ensure that the procedure is as simple as possible and that decisions are reached without delay.
POINTS OUT that the present Recommendation does not apply to the reimportation of goods exported under the temporary exportation procedure.
STRESSES that the present Recommendation does not prevent the application of greater facilities.
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.