RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
CONCERNING THE CUSTOMS TREATMENT OF PROVISIONS
CARRIED IN RESTAURANT CARS, PULLMAN CARS,
SLEEPING CARS AND SIMILAR CARS
ON INTERNATIONAL EXPRESS TRAINS
(16th JUNE 1960)
THE CUSTOMS CO-OPERATION COUNCIL,
CONSIDERING that the efforts made by the railways to provide speed and comfort in international passenger transport deserve to be encouraged by the public authorities,
DESIRING, to that end, to facilitate the circulation of interna-tional express trains by simplifying Customs formalities,
CONSIDERING that, for such trains, provision cannot be made for prolonged stops at frontier stations,
HAVING REGARD to the satisfactory conclusions reached further to the application to T.E.E. and similar trains of the facilities granted under the relevant Recommendation adopted by the Council on 28th November 1957,
RECOMMENDS that Members of the Council and members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions should admit free of duties and taxes foodstuffs, non alcoholic beverages, beer and wine (including champagne and sparkling wine), imported as provisions in restaurant cars, Pullman cars, sleeping cars and similar cars on international express trains provided that :
(a) such goods are purchased only in the countries crossed by the international train in question;
(b) such goods have paid any internal duties and taxes and any import duties and taxes chargeable in the country where they were purchased;
(c) the consumption of such goods on an international train shall not involve the repayment of duties and taxes or the granting of all or part of any of the advantages allowed in respect of exportation;
(d) such goods shall be sold solely for the purpose of consumption on board the train, their sale for "taking-away" being prohibited;
(e) the quantities of such goods shall not exceed the minimum required for the normal provisioning of restaurant services for one complete outward or inward journey;
(f) in order to facilitate Customs control at frontiers all bottles bear the operating Company's mark.
Spirits (heading No. 22.08 of the Harmonized System) and tobacco goods remain liable to import duties and taxes and may be placed under Customs seals.
Members which accept the present Recommendation remain free to adopt any control measures they deem necessary to prevent abuses.
On implementation by members accepting it, the present Recommendation shall replace, where applicable, the Recommendation relating to T.E.E. and similar trains adopted by the Council in Brussels on 28th November 1957.
The present Recommendation applies only to trains crossing the countries having accepted it.
* The Customs Co-operation Council is the official name of the World Customs Organization.