World Customs Organization

Rue de l'Industrie 26-38, B-1040 Bruxelles

Handbook
International Convention on the simplification and harmonization of Customs procedures

Internet Edition

The paper original - green binder in 4 vol. - is the ONLY official version

(Kyoto, 18 May 1973) | Amending Supplement No. 13 - January 1993
1st Edition (October 1975) - Dépôt légal: D/1975/0448/2


Table of Contents

Preface
Historical background
Abbreviations used
Synoptic Table of Annexes accepted by the Contracting Parties


PART I
International Convention on the simplification and harmonization of Customs procedures

Table of Contents
I.Text and Commentary
II.Entry into force
III.Obligations as regards notifications
IV.Extensions

PART II
Annexes to the Convention

Annex A.1.concerning Customs formalities prior to the lodgement of the Goods declaration
Annex A.2. concerning the temporary storage of goods
Annex A.3. concerning Customs formalities applicable to commercial means of transport
Annex A.4. concerning Customs treatment of stores
Annex B.1. concerning clearance for home use
Annex B.2. concerning relief from import duties and taxes in respect of goods declared for home use
Annex B.3. concerning reimportation in the same state
Annex C.1. concerning outright exportation
Annex D.1. concerning rules of origin
Annex D.2. concerning documentary evidence of origin
Annex D.3. concerning the control of documentary evidence of origin
Annex E.1. concerning Customs transit
Annex E.2. concerning transhipment
Annex E.3. concerning Customs warehouses
Annex E.4. concerning drawback
Annex E.5. concerning temporary admission subject to re-exportation in the same state
Annex E.6. concerning temporary admission for inward processing
Annex E.7. concerning the duty-free replacement of goods
Annex E.8. concerning temporary exportation for outward processing
Annex F.1. concerning free zones
Annex F.2. concerning processing of goods for home use
Annex F.3. concerning Customs facilities applicable to travellers
Annex F.4. concerning Customs formalities in respect of postal traffic
Annex F.5. concerning urgent consignments
Annex F.6. concerning the repayment of import duties and taxes
Annex F.7. concerning the carriage of goods coastwise
Annex G.1. concerning information supplied by the Customs authorities
Annex G.2. concerning the relationship between Customs authorities and third parties
Annex H.1. concerning appeals in Customs matters
Annex H.2. concerning Customs offences
Annex J.1. concerning Customs applications of computers


PART III

Extracts from the International Instruments Cited in the Handbook

    List of the Conventions

  1. "Council" Convention
  2. "Packings" Convention
  3. "ATA" Convention
  4. "Exhibitions and Fairs" Convention
  5. "Professional Equipment" Convention
  6. "Seafarers" Convention
  7. "Scientific Equipment" Convention
  8. "Pedagogic Material" Convention
  9. "Commercial Samples" Convention
  10. Protocol to the "Convention concerning facilities for touring"
  11. "Containers" Convention
  12. "Pallets" Convention
  13. "Commercial Road Vehicles" Convention
  14. Beirut Agreement
  15. Florence Agreement
  16. Protocol to the Florence Agreement
  17. Annex 9 to the "International Civil Aviation" Convention
  18. "Diplomatic Relations" Convention
  19. "Consular Relations" Convention

Continue...


[ Top of this page ] [ Standards & Recommendations ]