RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
TO FACILITATE THE TEMPORARY EXPORTATION OF GOODS
SENT FROM ONE COUNTRY FOR MANUFACTURE,
PROCESSING OR REPAIR IN ANOTHER
(3rd DECEMBER 1963, T2-640)
THE CUSTOMS CO-OPERATION COUNCIL,
CONSIDERING that the temporary exportation of goods sent from one country for manufacture, processing or repair in another may be hindered by difficulties in their identification on re-importation into the country of exportation, and that such difficulties may prevent the Customs authorities of that country, on reimportation of the goods, from granting the reliefs from import duties and taxes which might be accorded to such traffic;
CONSIDERING that where in such cases these difficulties cannot be met by requiring the reimporter to lodge a written declaration concerning the identity of the goods, supported where appropriate, by the commercial documents concerning the operation in question, that operation might be facilitated if the Customs authorities of one of the two countries could take advantage of the steps taken by the Customs authorities of the other country to examine the goods concerned and to ensure their identification;
CONSIDERING the spirit of collaboration which animates relations between the Members represented on the Customs Co-operation Council;
RECOMMENDS that Members should, in accordance with ArticleIII (g) of the Convention establishing a Customs Co-operation Council, collaborate in the use of the Information Document appended hereto which would be used in accordance with the following principles:
1. The Information Document may be used when it would not be possible to identify the goods on reimportation by the usual means of control (seals, marks, samples, etc.) or to accept a written declaration by the reimporter concerning the identity of the goods.
2. The exporter should ensure that, subject to any condition they may lay down, the Customs authorities of the country of temporary importation are in a position to establish the identity of the goods.
3. When an Information Document has been certified by the Customs authorities of the country of temporary exportation, the Customs authorities of the country of temporary importation should give the required certification.
4. Customs authorities of the country of temporary importation should endeavour to complete the Information Document whenever requested to do so, even if the goods in question are not imported under a temporary admission procedure (e.g. because they are not liable to import duties and taxes).
5. It would be open to the Customs Administrations of the countries concerned to reach agreement on modifications in the form or use of the Information Document to cover cases where exceptional difficulty in the identification of goods on their reimportation renders this necessary;
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 tranmsit 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.