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Council Decision of 8 December 1994 accepting, on behalf of the Community, Annexes E.7 and F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures (94/798/EC)

EU Decision 1994/798 · Adopted 8 December 1994 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Decision

of 8 December 1994

accepting, on behalf of the Community, Annexes E.7 and F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures

(94/798/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 113 thereof, in conjunction with the first sentence of Article 228 (2),

Having regard to the proposal from the Commission,

Whereas, pursuant to Council Decision 75/199/EECf1, the Community has accepted the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention);

Whereas the Annexes to the said Convention concerning the duty-free replacement of goods and customs formalities in respect of postal traffic 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 Community 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 E.7
  5. INTRODUCTION
  6. DEFINITIONS
  7. PRINCIPLE
  8. 1Standard
  9. FIELD OF APPLICATION
  10. 2Standard
  11. Notes
  12. (1)Division (1)
  13. (2)Division (2)
  14. (3)Division (3)
  15. 3Standard
  16. Notes
  17. (1)Division (1)
  18. (2)Division (2)
  19. 4Recommended practice
  20. 5Standard
  21. Note
  22. 6Standard
  23. Note
  24. EXPORTATION OF PRODUCTS WITH ENTITLEMENT TO DUTY-FREE REPLACEMENT OF GOODS
  25. Formalities prior to the exportation of the products
  26. 7Standard
  27. 8Recommended practice
  28. 9Standard
  29. 10Recommended practice
  30. 11Recommended practice
  31. Declaration for exportation entitlement to duty-free replacement of goods
  32. 12Standard
  33. Note
  34. 13Recommended practice
  35. 14Recommended practice
  36. Examination of products exported with entitlement to duty-free replacement of goods
  37. 15Recommended practice
  38. Authorized destinations of products exported with entitlement to duty-free replacement of goods
  39. 16Recommended practice
  40. 17Recommended practice
  41. Certification of exportation with entitlement to duty-free replacement of goods
  42. 18Standard
  43. Note
  44. IMPORTATION OF GOODS
  45. 19Standard
  46. Note
  47. 20Standard
  48. 21Standard
  49. 22Standard
  50. 23Standard
  51. 24Standard
  52. 25Recommended practice
  53. 26Recommended practice
  54. 27Standard
  55. INFORMATION CONCERNING THE DUTY-FREE REPLACEMENT OF GOODS PROCEDURE
  56. 28Standard
  57. to Annex 1Reservations entered by the Community in respect of Annex E.7 to the International Convention on the Simplification and Harmonization of Customs Procedures
  58. Annex II: ANNEX F.4
  59. INTRODUCTION
  60. DEFINITIONS
  61. PRINCIPLES
  62. 1Standard
  63. 2Standard
  64. 3Standard
  65. RELATIONS BETWEEN THE CUSTOMS AND POSTAL AUTHORITIES
  66. 4Standard
  67. Notes
  68. (1)Division (1)
  69. (2)Division (2)
  70. (3)Whilst not accepting responsibility for the accuracy of customs declarations (e.g. form C 2/CP 3), postal authorities in the country of departure in principle check that customs declarations on postal items are, where appropriate, present, and as far as possible take steps to ensure that they are correctly and fully completed. When a customs declaration is obviously incomplete, postal authorities generally draw the attention of senders to the relevant customs regulations and may refuse to accept the postal item in question.
  71. 5Standard
  72. Notes
  73. (1)Division (1)
  74. (2)Division (2)
  75. EXPORTATION OF POSTAL ITEMS
  76. Customs status of goods
  77. 6Standard
  78. Note
  79. Production to the customs
  80. 7Standard
  81. Note
  82. 8Recommended practice
  83. Notes
  84. (1)Division (1)
  85. (2)Division (2)
  86. (3)Division (3)
  87. Documents
  88. 9Recommended practice
  89. Examination of postal items
  90. 10Standard
  91. 11Recommended practice
  92. POSTAL ITEMS IN TRANSIT
  93. 12Standard
  94. IMPORTATION OF POSTAL ITEMS
  95. Goods which may be admitted
  96. 13Standard
  97. Production to the customs authorities
  98. 14Standard
  99. Note
  100. 15Recommended practice
  101. 16Standard
  102. Notes
  103. (1)Division (1)
  104. (2)Division (2)
  105. 17Standard
  106. Clearance against customs declaration forms C 1 and C 2/CP 3 or against a goods declaration
  107. 18Recommended practice
  108. 19Standard
  109. Note
  110. 20Standard
  111. Notes
  112. (1)Division (1)
  113. (2)Division (2)
  114. Examination of postal items
  115. 21Standard
  116. 22Recommended practice
  117. Assessment and collection of import duties and taxes
  118. 23Recommended practice
  119. Note
  120. 24Recommended practice
  121. Notes
  122. (1)A gift is usually considered to be personal if it:
  123. (2)Division (2)
  124. 25Recommended practice
  125. Notes
  126. (1)Division (1)
  127. (2)Division (2)
  128. REPAYMENT OR REMISSION OF IMPORT DUTIES AND TAXES
  129. 26Standard
  130. INFORMATION CONCERNING CUSTOMS FORMALITIES IN RESPECT OF POSTAL TRAFFIC
  131. 27Standard
  132. Note
  133. to Annex IIReservations entered by the Community in respect of Annex F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures