Division 19 Recommended practice

The relief provided for in Standard 17 should not be made subject to conditions more restrictive than the following:

1. (a)

   that the articles are appropriate, in kind, number and value, to the circumstances of the case:

2. (b)

   that in the case of persons returning to the country of importation, there has been an appropriate period of residence abroad. This period should not be fixed at more than one year;

3. (c)

   that except for household provisions, the removable articles have been owned or possessed, and used abroad by the importer or the members of his household for a reasonable period. This period should not be fixed at more than six months except in the case of articles liable to large amounts of import duties and taxes, for which it should not exceed one year;

4. (d)

   that except for household provisions, the removable articles granted relief will continue to be owned or possessed, and used by the importer or the members of his household for a reasonable period after importation. This period should not be fixed at more than six months except in the case of articles liable to large amounts of import duties and taxes, for which it should not exceed one year;

5. (e)

   that the removable articles be imported within an appropriate period starting from the date on which the importer establishes residence in the country of importation. This period should not be less than six months;

6. (f)

   that any alcoholic beverages and tobacco goods do not exceed the quantities laid down in national legislation;

7. (g)

   that the importer submits a list (inventory) of all the articles being imported.