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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

EU Decision 1985/204 · Adopted 7 March 1985 · Extends to United Kingdom

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Council Decision

of 7 March 1985

accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures

(85/204/EEC)

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to the recommendation from the Commission,

Whereas, under Decision 75/199/EECf1, the Community is a party to the international convention on the simplification and harmonization of customs procedures;

Whereas the Annexes to the said convention concerning entry for home use, outright exportation and repayment of import duties and taxes can be accepted by the Community;

Whereas it is appropriate, however, to accompany this acceptance with certain reservations in order to take account of the special requirements of the Customs Union and of the present state of harmonization in the area of customs legislation,

HAS DECIDED AS FOLLOWS:

Annotations to the whole text

Footnotes

f1

OJ No L 100, 21. 4. 1975, p. 1.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Annex I: ANNEX B.1
  5. Introduction
  6. Definitions
  7. Principles
  8. 1Standard
  9. 2Standard
  10. Notes
  11. 1Division 1
  12. 2Division 2
  13. Competent customs offices
  14. 3Standard
  15. Notes
  16. 1Division 1
  17. 2Division 2
  18. 3Division 3
  19. 4Recommended practice
  20. The declarant
  21. Persons entitled to act as declarant
  22. 5Standard
  23. Note
  24. 6Recommended practice
  25. Note
  26. Responsibilities of the declarant
  27. 7Standard
  28. Rights of the declarant
  29. 8Standard
  30. 9Recommended practice
  31. 10Recommended practice
  32. The goods declaration for home use
  33. Goods declaration form and contents
  34. 11Standard
  35. Notes
  36. 1The customs authorities generally require:
  37. 2Division 2
  38. 12Recommended practice
  39. Note
  40. Number of copies to be submitted
  41. 13Recommended practice
  42. 14Recommended practice
  43. Documents to be submitted in support of the goods declaration
  44. 15Standard
  45. Note
  46. 16Recommended practice
  47. Note
  48. 17Recommended practice
  49. Amendment of the goods declaration
  50. 18Standard
  51. 19Recommended practice
  52. Note
  53. Withdrawal of the goods declaration
  54. 20Recommended practice
  55. Note
  56. Lodgment of the goods declaration
  57. Choice of the office of clearance
  58. 21Standard
  59. Note
  60. Time allowed for lodgement of the declaration
  61. 22Standard
  62. Notes
  63. 1Division 1
  64. 2Division 2
  65. 23Recommended practice
  66. 24Recommended practice
  67. Note
  68. Periodic lodgment of declarations
  69. 25Recommended practice
  70. Notes
  71. 1Division 1
  72. 2Division 2
  73. Lodgment of the goods declaration outside the business hours of the customs office
  74. 26Standard
  75. 27Recommended practice
  76. Acceptance of the goods declaration
  77. 28Standard
  78. 29Standard
  79. Note
  80. Checking of the goods declaration
  81. 30Standard
  82. 31Standard
  83. Note
  84. Examination of the goods
  85. Time required for examination of goods
  86. 32Standard
  87. 33Recommended practice
  88. 34Recommended practice
  89. Note
  90. Examination of goods outside the business hours of the customs office
  91. 35Standard
  92. Note
  93. Examinations of goods at a place other than the customs office
  94. 36Standard
  95. Notes
  96. 1Division 1
  97. 2The cases in which arrangements may be made for examination at a place other than the customs office where the goods declaration was lodged include:
  98. Presence of the declarant at examination of goods
  99. 37Standard
  100. Notes
  101. 1Division 1
  102. 2Division 2
  103. 3Division 3
  104. Extent of examination of goods
  105. 38Standard
  106. Notes
  107. 1Division 1
  108. 2Division 2
  109. 3Division 3
  110. 39Recommended practice
  111. Note
  112. 40Recommended practice
  113. Note
  114. Sampling by the customs
  115. 41Standard
  116. Errors in the declaration
  117. 42Standard
  118. 43Standard
  119. 44Standard
  120. Assessment of import duties and taxes
  121. Factors to be taken into consideration
  122. 45Standard
  123. Notes
  124. 1The factors on which the assessment of import duties and taxes is based are generally the following:
  125. 2Division 2
  126. Rates of import duties and taxes applicable
  127. 46Standard
  128. 47Standard
  129. Note
  130. Payment of import duties and taxes
  131. Methods of payment accepted
  132. 48Standard
  133. 49Recommended practice
  134. Notes
  135. 1Division 1
  136. 2Division 2
  137. Date and place of payment
  138. 50Standard
  139. Notes
  140. 1Division 1
  141. 2Division 2
  142. Deferred payment of import duties and taxes
  143. 51Recommended practice
  144. Notes
  145. 1Division 1
  146. 2Division 2
  147. 52Recommended practice
  148. 53Recommended practice
  149. Note
  150. 54Standard
  151. 55Recommended practice
  152. Notes
  153. 1Division 1
  154. 2Division 2
  155. Proof of payment
  156. 56Standard
  157. Note
  158. Period of limitation for the collection of import duties and taxes
  159. 57Standard
  160. Interest on arrears
  161. 58Standard
  162. Release of goods
  163. 59Standard
  164. 60Recommended practice
  165. Notes
  166. 1Division 1
  167. 2Division 2
  168. 61Recommended practice
  169. Note
  170. 62Recommended practice
  171. Destruction or abandonment of goods
  172. 63Recommended practice
  173. Note
  174. 64Recommended practice
  175. Note
  176. Information concerning clearance for home use
  177. 65Standard
  178. I to Annex B.1Appendix I to Annex B.1
  179. II to Annex B.IAppendix II to Annex B.I
  180. Annex II: ANNEX C.1
  181. Introduction
  182. Definitions
  183. Principles
  184. 1Standard
  185. 2Standard
  186. Notes
  187. 1Division 1
  188. 2Division 2
  189. Competent customs offices
  190. 3Standard
  191. Notes
  192. 1Division 1
  193. 2Division 2
  194. 4Standard
  195. Notes
  196. 1Division 1
  197. 2Division 2
  198. 3Division 3
  199. 5Standard
  200. Clearance of goods outside the business hours of the customs office
  201. 6Standard
  202. The declarant
  203. 7Standard
  204. Documentation to be submitted on outright exportation
  205. Goods declaration form and content
  206. 8Standard
  207. Note
  208. 9Recommended practice
  209. Acceptance of a commercial document in lieu of an official form
  210. 10Recommended practice
  211. Notes
  212. 1Division 1
  213. 2Division 2
  214. 3Division 3
  215. 11Recommended practice
  216. Note
  217. Number of copies to be submitted
  218. 12Recommended practice
  219. Documents to be submitted in support of the goods declaration or commercial document
  220. 13Standard
  221. Note
  222. Periodic lodgment of goods declaration or commercial documents
  223. 14Standard
  224. Notes
  225. 1Division 1
  226. 2Division 2
  227. 3Division 3
  228. Examination of the goods
  229. Extent of the examination
  230. 15Standard
  231. Note
  232. Examination of the goods at a place other than the customs office
  233. 16Standard
  234. Note
  235. Sampling by the customs
  236. 17Standard
  237. Assessment and payment of export duties and taxes chargeable
  238. 18Standard
  239. Exportation of the goods
  240. Permission to export
  241. 19Standard
  242. Notes
  243. 1Division 1
  244. 2Division 2
  245. 20Recommended practice
  246. Evidence of arrival at destination
  247. 21Standard
  248. Notes
  249. 1Division 1
  250. 2Division 2
  251. Repayment of or exemption from internal duties and taxes
  252. 22Standard
  253. 23Recommended practice
  254. Information concerning outright exportation
  255. 24Standard
  256. I to Annex C. 1Appendix I to Annex C. 1
  257. II to Annex C.1Appendix II to Annex C.1
  258. III to Annex C.1Appendix III to Annex C.1
  259. Annex III: ANNEX F.6
  260. Introduction
  261. Definitions
  262. Principle
  263. 1Standard
  264. Scope
  265. 2Standard
  266. Note
  267. Cases in which repayment of import duties and taxes should be granted
  268. Errors in assessment
  269. 3Standard
  270. Goods having a lower value than declared
  271. 4Standard
  272. Incorrect tariff classification
  273. 5Standard
  274. Goods damaged, destroyed or lost
  275. 6Standard
  276. 7Standard
  277. Note
  278. Goods not in accordance with agreed specifications
  279. 8Standard
  280. Note
  281. Shortages
  282. 9Standard
  283. Goods placed under another customs procedure
  284. 10Recommended practice
  285. Repayment procedure
  286. 11Standard
  287. Note
  288. 12Standard
  289. 13Standard
  290. Time limit
  291. 14Recommended practice
  292. Information concerning repayment
  293. 15Standard