General Annex - Chapter 3 (Clearance and other Customs Formalities)
Standard 3.36 provides that when Customs decides to examine goods based on the Goods declaration, they may normally allow the declarant or a representative of the declarant to be present at the examination if so requested
3.36. Standard
The Customs shall consider requests by the declarant to be present or to be represented at the examination of the goods. Such requests shall be granted unless exceptional circumstances exist.
RKC Guidelines on RKC General Annex - Chapter 3 (download)
General Annex – Chapter 6 (Customs Control)
For Customs administrations there is always an element of risk in facilitating the movement of goods and persons. The extent of controls to ensure compliance with the laws and regulations which the Customs are responsible for enforcing should be proportionate to the level of assessed risk.
Customs administrations today are required to provide extensive facilitation while maintaining control over the international movement of goods, means of transport and persons. The level of risk is determined in the context of the priorities of Customs administrations, e.g., whether the priority is collection of duties and taxes, or checking prohibitions and restrictions, or any other specific area that has been identified.
Standard 6.1 of the General Annex to the Revised Kyoto Convention sets out the scope of Customs control.
6.1. Standard
All goods, including means of transport, which enter or leave the Customs territory, regardless of whether they are liable to duties and taxes, shall be subject to Customs control.
RKC Guidelines on RKC General Annex - Chapter 6 (download)
Annex to the RKC Guidelines – Chapter 6 (download)
Specific Annex H - Chapter 1 (Customs Offences)
Chapter 1 of Specific Annex H to the Revised Kyoto Convention sets standards on the seizure or detention of goods. It also includes several recommended practices regarding detention, Customs control, risk management and co-operation with other Customs administrations.
11. Standard
The Customs shall seize goods and/or means of transport only when :
- they are liable to forfeiture or confiscation; or
- they may be required to be produced as evidence at some later stage in the procedure.
12. Standard
If a Customs offence relates only to part of a consignment, only that part shall be seized or detained, provided that the Customs are satisfied that the remainder of the consignment did not serve, directly or indirectly, in the commission of the offence.
13. Standard
When the Customs seize or detain goods and/or means of transport, they shall furnish the person concerned with a document showing:
- the description and quantity of the goods and means of transport seized or detained;
- the reason for the seizure or detention; and
- the nature of the offence.
14. Recommended Practice
The Customs should release seized or detained goods against adequate security, provided that the goods are not subject to any prohibitions or restrictions or needed as evidence at some later stage in the procedure.
15. Recommended Practice
The Customs should release from seizure or detention means of transport that have been used in the commission of a Customs offence where they are satisfied that:
- the means of transport have not been constructed, adapted or altered or fitted in any manner for the purpose of concealing goods; and
- the means of transport are not required to be produced as evidence at some later stage in the procedure; and
- where required, adequate security can be given.
16. Recommended Practice
Means of transport should only be forfeited or confiscated where:
- the owner, operator or person in charge was, at the time, a consenting party or privy to the Customs offence, or had not taken all reasonable steps to prevent the commission of the offence; or
- the means of transport has been specially constructed, adapted or altered or fitted in any manner for the purpose of concealing goods; or
- restoration of the means of transport which has been specially altered or adapted is not possible.
17. Recommended Practice
Unless they are likely to deteriorate quickly or it would, due to their nature, be impracticable for the Customs to store them, seized or detained goods should not be sold or otherwise disposed of by the Customs before they have been definitively condemned as forfeited or confiscated or have been abandoned to the Revenue.
RKC Guidelines on RKC Specific Annex H - Chapter 1 (download)
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