I.   Text and Commentary

     - Introduction     5
     - Definitions      5
     - Principles (provisions 1 - 2)   7
     - General provisions 3 - 10)      8
     - Time limit for reimportation in the same state (provision 11)  10
     - Repayment of export duties and taxes (provision 12)    10
     - Competent Customs offices (provisions 13 - 14)    11
     - Goods declaration (provisions 15 - 16)  11
     - Documentation to be presented in support of the declaration
       for reimportation in the same state (provisions 17 - 18)    12
     - Goods exported with notification of intended return:
       a) Goods to be exported with notification of intended return
          (provision 19)    13
       b) Customs offices competent for exportation
          with notification of intended return (provision 20)    13
       c) Goods declaration for exportation
          with notification of intended return (provision 21)    14
       d) Documentation to be presented in support of the declaration
          for exportation with notification of intended return
          (provision 22) 14
       e) Identification of goods exported
          with notification of intended return (provision 23)   14
       f) Facilities granted to goods exported
          with notification of intended return (provisions 24 - 26)  15
     - Information concerning reimportation in the same state
       (provision 27) 16

II.  Entry into force

     - Contracting Parties having accepted the Annex     17

III. Reservations

     - Contracting Parties having entered reservations   19
     - Reservations entered (in alphabetical order of Contracting
       Parties)

IV.  Alphabetical Index



I.-TEXT AND COMMENTARY *


* Annex B.3. was adopted by the Permanent Technical Committee at its
97th/98th Sessions in December 1977. The decision was confirmed at the
Committee's 99th/100th Sessions in May 1978. The Annex has been
incorporated in the Kyoto Convention by decision of the Council, taken
on 14 June 1978 at its 51st/52nd Sessions held in Brussels. It entered
into force on 13 February 1981. 

Previously, the Council had a Recommendation concerning reimported
goods (Recommendation of 6 June 1967). 


Introduction

Goods are often reimported into the country whence they were exported
in the same state as they were before exportation. In many cases, this
reimportation was foreseeable at the time of exportation, in which
case the goods may have been exported with notification of intended
return. However, in certain cases, goods are reimported owing to
circumstances which arise after their exportation. 

The national legislation of most States includes provisions enabling
such reimported goods to enter free of import duties and taxes and
provides for the repayment of any export duties and taxes paid on
exportation. The Customs procedure which provides for such duty-free
importation and repayment is that of reimportation in the same state.
This procedure is granted subject to the condition that the identity
of the goods can be established. Any sums chargeable as a result of
repayment or remission of or conditional relief from duties and taxes
or of any subsidies or other amounts granted at exportation, must be
paid. 

This Annex does not apply to the reimportation of travellers' personal
effects or of means of transports for private use. 


Definitions

For the purposes of this Annex: 

(a)  the term " reimportation in the same state " means the Customs
procedure under which goods which were exported and were in free
circulation (1) or were compensating products may be 
     taken into home use free of import duties and taxes, provided
that they have not undergone any manufacturing, processing or repairs
abroad. Any sums chargeable as a result of repayment or remission of
or conditional relief from duties and taxes or of any subsidies or
other amounts granted at exportation, must be paid (2) (3); 

(b)  the term " clearance for home use " means the Customs procedure
which provides that imported goods may remain permanently in the
Customs territory. This procedure implies the payment of any import
duties and taxes chargeable and the accomplishment of all the
necessary Customs formalities; 

(c)  the term " import duties and taxes " means Customs duties and all
other duties, taxes, fees or other charges which are collected on or
in connexion with the importation of goods, but not including fees and
charges which are limited in amount to the approximate cost of
services rendered (4); 

(d)  the term " export duties and taxes " means Customs duties and all
other duties, taxes, fees or other charges which are collected on or
in connexion with the exportation of goods, but not including fees and
charges which are limited in amount to the approximate cost of
services rendered; 

(e)  the term " goods exported with notification of intended return "
(5) means goods specified by the declarant as intended for
reimportation, in respect of which identification measures may be
taken by the Customs to facilitate reimportation in the same state; 

Note Goods exported with notification of intended return may be
regarded as placed under a Customs procedure described as " temporary
exportation "; 

(f)  the term " goods in free circulation " means goods which may be
disposed of without Customs restriction; 

(g)  the term " compensating products " means the products obtained
during or as a result of the manufacturing, processing or repair of
the goods temporarily admitted for inward processing (6); 

(h)  the term " Goods declaration " means a statement made in the form
prescribed by the Customs, by which the persons interested
indicate the Customs procedure to be applied to the goods and furnish
the particulars which the Customs require to be declared for the
application of that procedure; 

(ij) the term " person " means both natural and legal persons, unless
the context otherwise requires. 

COMMENTARY 

(1)  This definition a]so covers goods that were granted drawback when
exported. Of course, any amounts refunded become chargeable. On the
other hand, goods which were at previous importation placed in a
Customs warehouse or under the procedure of temporary admission with
re-exportation in the same state are not covered. 

(2)  The Customs authorities are free to decide the basis on which the
amounts payable should be calculated. 

(3)  The definition does not cover the repayment by the Customs of any
export duties and taxes that may have been collected at the time of
exportation (see Recommended Practice 12). 

(4)  The definition of the term " import duties and taxes " also
covers Value Added Tax collected in connexion with the importation of
the goods. 

(5)  This expression is used to avoid having to refer to " temporary
exportation ", which in some countries is a specific Customs
procedure, or to " outright exportation " which, as defined in Annex
C.1. concerning outright exportation, excludes certain categories of
goods covered by the present Annex. 

(6)  " Compensating products " need not be obtained solely from goods
temporarily admitted for inward processing, it may be necessary to use
goods of national origin or previously imported against payment of
import duties and taxes. 


Principles


1.   Standard

Reimportation in the same state shall be governed by the provisions of
this Annex (1).


2.   Standard

National legislation (1) shall specify the conditions to be fulfilled
and the Customs formalities to be accomplished for reimportation in
the same state (2).

Note Reimportation in the same state is subject to identification of
the goods as the exported goods to the satisfaction of the Customs
authorities. 


General provisions


3.   Standard

Reimportation in the same state shall be allowed even if only a part
of the exported goods is reimported (1)(2)(3).


4.   Recommended Practice

When circumstances so justify, reimportation in the same state should
be allowed even if the goods are reimported by a person other than the
person who exported them (1).


5.   Standard

Reimportation in the same state shall not be refused on the grounds
that the goods have been used or damaged, or have deteriorated during
their stay abroad. 


6.   Standard 

Reimportation in the same state shall not be refused on the grounds
that, during their stay abroad, the goods have undergone operations
necessary for their preservation or maintenance provided, however,
that their value at the time of exportation has not been enhanced by
such operations (1).


7.   Standard

Reimportation in the same state shall not be limited to goods imported
directly from abroad but shall also be authorized for goods which are
under another Customs procedure (1).


8.   Recommended Practice

Economic prohibitions and restrictions on importation should not be
applied to goods reimported in the same state which were in free
circulation when exported (1).

9.   Recommended Practice

Reimportation in the same state should not be refused on the grounds
of the country whence the goods were consigned (1).


10.  Standard

Reimportation in the same state shall not be refused on the grounds
that the goods were exported without notification of intended return. 


Time limit for reimportation in the same state


11.  Recommended Practice

Where time limits are fixed in national legislation beyond which
reimportation in the same state will not be granted, such limits
should be of sufficient duration to take account of the differing
circumstances pertaining to each type of case in which reimportation
in the same state may be granted and should not be less than one year
(1).


Repayment of export duties and taxes


12.  Recommended Practice

Any export duties and taxes paid should be repaid as soon as possible
after the goods have been reimported in the same state (1)(2).


Competent Customs offices


13.  Standard

Customs offices at which goods may be declared for home use shall also
be competent to grant reimportation in the same state.


14.  Standard

Provision shall be made to permit goods reimported in the same state
to be declared at a Customs office other than that through which they
were exported. 


Goods declaration


15.  Recommended Practice

Goods declaration forms used for reimportation in the same state
should be harmonized with those used for clearance for home use (1).

Notes     1.   In some countries the Goods declaration for
exportation with notification of intended return may also be used for
reimportation in the same state.

     2.   Where goods have been exported under cover of an ATA carnet
in accordance with the Customs Convention on the ATA carnet for the
temporary admission of goods, done at Brussels on 6 December 1961,
reimportation in the same state takes place under cover of that
carnet. 


16.  Recommended Practice

No written Goods declaration should be required for the reimportation
in the same state of packings, containers, pallets and
commercial road vehicles which are in use for the international
transport of goods, subject to the satisfaction of the Customs
authorities that they were in free circulation at the time of
exportation (1)(2).



Documentation to be presented in support of the
declaration for reimportation in the same state


17.  Standard

In support of the declaration for reimportation in the same state the
Customs authorities shall require the production of only such
documents as are considered necessary to ensure that the conditions
laid down for the application of the procedure are fulfilled. 

Note The Customs authorities may require production of the export
declaration, other export documents, invoices, contracts, etc.
relating to the exported goods, and correspondence exchanged in
respect of the return of the goods (1).


18.  Recommended Practice

Where goods to be reimported in the same state were exported with
notification of intended return, the Customs authorities should
normally not require in support of the declaration of reimportation in
the same state any document other than the Goods declaration or the
identification document (1) issued at exportation.
[page 13]
Notes     1.   In certain countries the declaration for exportation
with notification of intended return is the only document required for
reimportation in the same state.

     2.   The identity of the goods may be established by the Customs
authorities on the basis of the identification measures taken on
exportation. 



Goods exported with notification of intended return (1)


a) Goods to be exported
with notification of intended return


19.  Recommended Practice

The Customs authorities should, at the request of the declarant (2),
allow goods to be exported with notification of intended return, and
should take any necessary steps (3) to facilitate reimportation in the
same state. 


b) Customs offices competent for exportation
with notification of intended return 


20.  Standard 

Customs offices at which goods may be exported outright shall also be
competent to authorize exportation with notification of intended
return.

c) Goods declaration for exportation
with notification of intended return


21.  Recommended Practice

The Goods declaration forms used for exporting goods with notification
of intended return should be harmonized with those used for outright
exportation (1)(2).

Note Exportation with notification of intended return may also be
authorized under cover of an ATA carnet in lieu of a national Customs
document. 


d) Documentation to be presented
in support of the declaration for exportation
with notification of intended return 


22.  Standard

In support of the declaration for exportation with notification of
intended return the Customs authorities shall require only those
documents considered necessary by them to permit control of the
operation and to ensure compliance with all requirements relating to
the application of relevant restrictions or other regulations. 


e) Identification of goods exported
with notification of intended return 


23.  Standard

When determining the nature of the identification measures to be taken
with respect to goods exported with notification of intended return
(1), the Customs authorities shall take account in particular of the
nature of the goods (2) and the revenue interests involved. 

Note For the identification of goods to be exported with notification
of intended return, the Customs authorities may affix Customs marks
[page 15]
     (seals, stamps, perforations, etc.), or rely on marks, numbers or
other indications permanently affixed to the goods or on the
description of the goods, scale plans or photographs, or take samples.



f) Facilities granted to goods exported
with notification of intended return


24.  Recommended Practice

Goods exported with notification of intended return should be granted
conditional relief from any export duties and taxes applicable (1).

Note The declarant may be required to provide security for recovery of
the sums that would be chargeable if the goods were not reimported
within any time limit specified. 


25.  Standard

At the request of the person concerned, the Customs authorities shall
allow exportation with notification of intended return to be converted
to definitive exportation, subject to compliance with the relevant
conditions and formalities. 

Notes     1.   Any export duties and taxes not paid become
chargeable. 

     2.   Normally, any repayment of or exemption from duties and
taxes which could not be obtained because the goods were exported with
notification of intended return is allowed.
[page 16]

26.  Recommended Practice

Where the same goods are to be exported with notification of intended
return and reimported in the same state several times, the Customs
authorities should, at the request of the declarant, allow the
declaration for exportation with notification of intended return
lodged on the first exportation to cover the subsequent reimportations
and exportations of the goods during a specified period. 

Note The subsequent reimportations and exportations may be recorded on
the Goods declaration by the Customs authorities, by stamping or by
appropriate endorsement. 


Information concerning reimportation in the same state


27.  Standard

The Customs authorities shall ensure that all relevant information
regarding reimportation in the same state is readily available to any
person interested (1).

*     *     *

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