Specific Annex B

Chapter 1

Clearance for home use

Definitions

For the purposes of this Chapter :

E1./ F2.

“clearance for home use” means the Customs procedure which provides that imported goods enter into free circulation in the Customs territory upon the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities;

E2./ F1.

“goods in free circulation” means goods which may be disposed of without Customs restriction.

Principle

1. Standard
Clearance for home use shall be governed by the provisions of this Chapter and, insofar as applicable, by the provisions of the General Annex.

Documentation

2. Recommended Practice
National legislation should provide that goods may be declared in an alternative manner to the standard Goods declaration on the condition that it provides the necessary particulars relating to the goods to be cleared for home use.

Chapter 2

Re-importation in the same state

Definitions

For the purposes of this Chapter :

E1./ F3.

“clearance for home use” means the Customs procedure which provides that imported goods enter into free circulation in the Customs territory upon the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities;

E2./ F5.

“compensating products” means the products resulting from the manufacturing, processing or repair of the goods for which the use of the inward processing procedure is authorized;

E3./ F2.

“goods exported with notification of intended return” means goods specified by the declarant as intended for re-importation, in respect of which identification measures may be taken by the Customs to facilitate re-importation in the same state;

E4./ F1.

“goods in free circulation” means goods which may be disposed of without Customs restriction;

E5./ F4.

“re-importation in the same state” means the Customs procedure under which goods which were exported may be taken into home use free of import duties and taxes, provided they have not undergone any manufacturing, processing or repairs abroad and provided that any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted in connection with exportation must be paid. The goods that are eligible for re-importation in the same state can be goods that were in free circulation or were compensating products.

Principle

1. Standard
Re-importation in the same state shall be governed by the provisions of this Chapter and, insofar as applicable, by the provisions of the General Annex.

Field of application

2. Standard
Re-importation in the same state shall be allowed even if o nly a part of the exported goods is re-imported.

3. Standard
When circumstances so justify, re-importation in the same state shall be allowed even if the goods are re-imported by a person other than the person who exported them.

4. Standard
Re-importation in the same state shall not be refused on the grounds that the goods have been used or damaged or have deteriorated during their stay abroad.

5. Standard
Re-importation in the same state shall not be refused on the grounds that, durin g their stay abroad, the goods have undergone operations necessary for their preservation or maintenance provided, however, that their value at the time of exportation has not been enhanced by such operations.

6. Standard
Re-importation in the same state shall not be limited to goods imported directly from abroad but shall also be granted for goods already placed under another Customs procedure.

7. Standard
Re-importation in the same state shall not be refused on the grounds that the goods were exported without notification of intended return.

Time limit for re-importation in the same state

8. Standard
Where time limits are fixed beyond which re-importation in the same state will not be granted, such limits shall be of sufficient duration to take account of the differing circumstances pertaining to each type of case.

Competent Customs offices

9. Standard
The Customs shall only require that goods re-imported in the same st ate be declared at the Customs office through which they were exported where this will facilitate the re-importation procedure.

Goods declaration

10. Standard
No written Goods declaration shall be required for the re-importation in the same state of packings, containers, pallets and means of transport for commercial use which are in use for the international transport of goods, subject to the satisfaction of the Customs that the packings, containers, pallets and means of transport for commercial use were in free circulation at the time of exportation.

Goods exported with notification of intended return

11. Standard
The Customs shall, at the request of the declarant, allow goods to be exported with notification of intended return, and shall take any necessary steps to facilitate re-importation in the same state.

12. Standard
The Customs shall specify the requirements relating to the identification of goods exported with notification of intended return. In carrying this out, due account shall be taken of the nature of the goods and the importance of the interests involved.

13. Recommended Practice
Goods exported with notification of intended return should be granted conditional relief from any export duties and taxes applicable.

14. Standard
At the request of the person concerned, the Customs shall allow exportation with notification of intended return to be converted to outright exportation, subject to compliance with the relevant conditions and formalities.

15. Recommended Practice
Where the same goods are to be exported with notification of intended return and re-imported in the same state several times, the Customs should, at the request of the declarant, allow the declaration for exportation with notification of intended return that is lodged on the first exportation to cover the subsequent re-importations and exportations of the goods during a specified period.

Chapter 3

Relief from import duties and taxes

Definitions

For the purposes of this Chapter:

E1./ F2.

“clearance for home use” means the Customs procedure which provides that imported goods enter into free circulation in the Customs territory upon the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities;

E2./ F1.

“relief from import duties and taxes” means the clearance of goods for home use free of import duties and taxes, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes.

Principle

1. Standard
Relief from import duties and taxes in respect of goods declared for home use shall be governed by the provisions of this Chapter and, insofar as applicable, by the provisions of the General Annex.

Field of application

2. Standard
National legislation shall enumerate the cases in which relief from import duties and taxes is granted.

3. Standard
Relief from import duties and taxes shall not be limited to goods imported directly from abroad but shall also be granted for goods already placed under another Customs procedure.

4. Recommended Practice
Relief from import duties and taxes should be granted without regard to the country of origin of the goods or the country from which they arrived, except where an international instrument provides for reciprocity.

5. Standard
National legislation sh all enumerate the cases in which prior authorization is required for relief from import duties and taxes and specify the authorities empowered to grant such authorization. Such cases shall be as few as possible.

6. Recommended Practice
Contracting Parties should consider granting relief from import duties and taxes for goods specified in international instruments under the conditions laid down therein, and also give careful consideration to the possibility of acceding to those international instruments.

7. Recommended Practice
Relief from import duties and taxes and from economic prohibitions and restrictions should be granted in respect of the following goods under the conditions specified, and provided that any other requirements set out in national legislation for such relief are complied with:

1. therapeutic substances of human origin, blood grouping and tissue typing reagents, where they are consigned to institutions or laboratories approved by the competent authorities;
2. samples of no commercial value which are regarded by the Customs to be of negligible value and which are to be used only for soliciting orders for goods of the kind they represent;
3. removable articles other than industrial, commercial or agricultural plant or equipment, intended for the personal and professional use of a person or members of his family which are brought into the country with that person or separately for the purpose of removal of his residence to the country;
4. effects inherited by a person who, at the time of the death of t he deceased, has his principal residence in the country of importation and provided that such personal effects were for the personal use of the deceased;
5. personal gifts, excluding alcohol, alcoholic beverages and tobacco goods, not exceeding a total value to be specified in national legislation on the basis of retail value; 
6. goods such as foodstuffs, medicaments, clothing and blankets sent as gifts to an approved charitable or philanthropic organization for distribution free of charge to needy persons by the organization or under its control;
7. awards to persons resident in the country of importation subject to the production of any supporting documents required by the Customs;
8. materials for the construction, upkeep or ornamentation of m ilitary cemeteries; coffins, funerary urns and ornamental funerary articles imported by organizations approved by the competent authorities;
9. documents, forms, publications, reports and other articles of no commercial value specified in national legislation;
10. religious objects used for worship; and
11. products imported for testing, provided that the quantities imported do not exceed those strictly necessary for testing, and that the products are used up during testing or that remaining products are re-exported or rendered commercially valueless under Customs control.