RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
CONCERNING THE REFUND OF IMPORT DUTIES
AND TAXES ON SHORTAGES
(5th DECEMBER 1962, T2-342)

THE CUSTOMS CO-OPERATION COUNCIL,

DESIRING to facilitate international trade;

CONSIDERING that import duties and taxes should not be levied on goods which have not in fact been imported,

RECOMMENDS that Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions, should :

1. grant refund of import duties and taxes paid in respect of goods believed to be in a consignment, or release the importer from his undertaking in the case of importation under a Customs procedure affording conditional relief from duties and taxes, if, after clearance, it is found that those goods were not contained in the consignment at the time of importation.

Refund or release may however be made subject to the following conditions :

(a) that the claimant has lodged his claim for refund or release within a reasonable period of time,

(b) that it has been proved to the satisfaction of the Customs authorities that the missing goods were not imported;

2. ensure that the procedure for refund or release from undertakings is as simple as possible and that decisions are reached and notified to the claimant, in writing, without delay;