I.   Text and Commentary

     -- Introduction
     -- Definitions
     -- Principles (provisions 1-2)
     -- Competent Customs offices (provisions 3-5)
     -- Clearance of goods outside the business hours of the Customs
               office (provision 6)
     -- The declarant (provision 7)
     -- Documentation to be submitted on outright exportation:
          (a)  Goods declaration form and content (provisions 8-9)
          (b)  Acceptance of a commercial document in lieu of an
               official form (provisions 10-11)
          (c)  Number of copies to be submitted (provision 12)
          (d)  Documents to be submitted in support of the Goods
               declaration
               or commercial document (provision 13)
          (e)  Periodic lodgement of Goods declaration or commercial
               documents (provision 14)
     -- Examination of the goods:
          (a)  Extent of the examination (provision 15)
          (b)  Examination of the goods at a place other than the
               Customs office (provision 16)
          (c)  Sampling by the Customs (provision 17)
     -- Assessment and payment of export duties and taxes chargeable
               (provision 18)
     -- Exportation of the goods:
          (a)  Permission to export (provisions 19-20)
          (b)  Evidence of arrival at destination (provision 21)
          (c)  Repayment of or exemption from internal duties and
               taxes (provisions 22-23)
     -- Information concerning outright exportation (Provision 24)

     -- Appendices
          I    Lay-out key for Goods declaration
               for outright exportation
          II   Notes     20
          III  Invoice Lay-out key

II.  Entry in force

     -- Contracting Parties having accepted the Annex

III. Reservations

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

IV.  Alphabetical Index

V.   Provisions studied in detail and reproduced in Volume IV



I.--TEXT AND COMMENTARY *



* Annex C. 1. was adopted by the Permanent Technical Committee at its
93rd/94th Sessions in December 1976, except for Appendices I and II
which were adopted in May 1977 at the Committee's 95th/96th Sessions.
The Annex has been incorporated in the Kyoto Convention by decision of
the Council, taken on 9 June 1977 at its 49th/50th Sessions held in
Nairobi (Kenya). It entered into force on 29 January 1981.



Introduction

The outright exportation of goods generally involves relatively simple
Customs formalities. While normally a Goods declaration is required,
in some cases the exporter need only produce to the Customs a
commercial document containing the information required about the
goods to be exported. Under certain conditions, the exporter may be
authorized to lodge a single Goods declaration or a consolidated
return covering all his exportations in a given period.

Apart from the collection of any export duties and taxes applicable,
the purposes of Customs control are, in particular, to ensure the
enforcement of national legislation concerning export prohibitions and
restrictions and to check the particulars used to determine the amount
of any internal duties and taxes from which repayment can be allowed
or from which exemption can be granted. In addition, the Customs are
normally responsible for collecting the information needed for the
preparation of external trade statistics.

Goods to be exported may also be subject to certain controls by
competent authorities other than the Customs, for example veterinary,
phytopathological and other health controls.

This Annex deals with the various formalities and measures (Customs
formalities) involved in outright exportation, irrespective of the
mode of transport.

In accordance with the definition of " outright exportation ", this
Annex does not deal with goods exported under the drawback procedure
or under a processing procedure or with repayment of import duties and
taxes. Nor does it cover goods which are carried by post or in
travellers' baggage.


Definitions

     For the purposes of this Annex:

(a)  the term " outright exportation " means the Customs procedure
applicable to goods which, being in free circulation, leave the
Customs territory and are intended to remain permanently outside it,
excluding goods exported under the drawback procedure or under a
processing procedure or with repayment of import duties and taxes (1);

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

(c)  the term " Customs territory " means a territory in which the
Customs law of a State applies in full;

(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 declaration " means a statement made in the form
prescribed by the Customs (2) (3), 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;

(f)  the term " examination of goods " means the physical inspection
of goods by the Customs (4) to satisfy themselves that the nature,
origin, condition, quantity and value (5) of the goods are in
accordance with the particulars furnished in the Goods declaration;

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

COMMENTARY

(1) Contracting Parties are free to apply some or all of the
provisions of the Annex to the exportation of categories of goods not
covered by this definition.

(2) Naturally, when prescribing the form of the statement, the Customs
will take account of the requirements of other competent authorities.

(3) A declaration form prescribed by authorities other than the
Customs would not be covered by this definition.


(4) Controls carried out by authorities other than the Customs are not
covered by this definition.

(5) In addition to valuation control on the basis of the supporting
documents produced, physical inspection of the goods may establish
their intrinsic value.


Principles

1.   Standard

Outright exportation shall be governed by the provisions of this Annex
(1).

COMMENTARY

(1) There is no obligation on States to accept all the provisions of
the Annex and reservations in respect of any Standards and Recommended
Practices that they are not in a position to apply may be entered (see
Article 5 of the Convention).

Customs authorities are free to enact rules on aspects of outright
exportation not covered by specific provisions of this Annex.

Customs authorities may grant greater facilities than those provided
for in the Annex. The granting of such greater facilities is
recommended in Article 2 of the Convention.


2.   Standard

National legislation (1) shall specify the conditions to be fulfilled
and the Customs formalities (2) to be accomplished for outright
exportation.

Notes     1.   National legislation may include prohibitions and
restrictions in respect of the exportation of certain categories of
goods.

     2.   The obligations to be fulfilled in connexion with outright
exportation include, in particular, the lodgement of a covering
document and the payment of any export duties and taxes chargeable
(3).

COMMENTARY

(1) See commentary on Article 3 of the Convention.

(2) According to the definition given in the Council Glossary, the
term " Customs formalities " covers all the operations which must be
carried out by the person concerned and by the Customs in order to
comply with the statutory or regulatory provisions which the Customs
is responsible for enforcing. Hence the Annex does not cover
formalities required by other competent authorities, in the execution
of which the Customs is not involved.

(3) The obligations to be fulfilled in connexion with outright
exportation may vary from one country to another. The fact that
certain obligations are mentioned in the Note does not imply that they
must be fulfilled in every case.


Competent Customs offices

3.   Standard

The Customs authorities shall designate the Customs offices at which
goods may be cleared for outright exportation. In determining the
competence of these offices (1) and their hours of business, the
factors to be taken into account shall include the particular
requirements of trade, industry and transport (2).

Notes     1.   The competence of certain Customs offices may be
restricted to exportations by certain modes of transport or to
specified categories of goods or to goods coming from a specified
region (e.g. the frontier zone or an industrial zone).

     2.   The Customs authorities may require that the outright
exportation of certain categories of goods subject to special control
measures (e.g. diamonds, antiques, works of art) or to controls by
other competent authorities be effected at Customs offices designated
for that purpose.

COMMENTARY

(1) Generally speaking, the declarant may clear the goods at any
competent office, but there may be exceptions to this rule,
particularly in the cases referred to in Note 2 to this Standard.

(2) In determining hours of business, the particular requirements of
trade, industry and transport are not the only factors to be taken
into account by the Customs; the requirements of administrative
organization may also be taken into consideration.


4.   Standard

The Customs authorities shall allow goods for outright exportation to
be declared (1) at inland Customs offices (2) (3) (4).

Notes     1.   Where justified by the circumstances, the Customs
authorities may authorize a Customs post to be set up on the premises
of a commercial undertaking.

     2.   Examination of the goods, where necessary, is normally
carried out at the inland Customs office where the goods were declared
for outright exportation.

     3.   The Customs authorities may require that goods declared for
outright exportation at an inland Customs office be conveyed to the
office of exit in Customs transit.

COMMENTARY

(1) The role of the inland Customs offices is not restricted to the
accomplishment of formalities relating to the Goods declaration. In
some countries the complete clearance procedure may be carried out in
an inland office. The goods are then transported in Customs transit to
the frontier.

(2) It may be to the advantage of traders to accomplish Customs export
formalities at the beginning of the transport operation. In
particular, this makes it possible to avoid delays at the frontier.

(3) The competence of inland offices may be limited by the Customs
authorities, by application of Standard 3.

(4) The setting up of inland offices does not imply that exporters are
no longer able to clear goods m frontier Customs offices.


5.   Standard

Where corresponding Customs offices are located on a common frontier,
the Customs authorities of the countries concerned shall as far as
possible correlate the business hours and the competence of those
offices (1).

COMMENTARY

(1) Of course, such correlation is only possible insofar as agreement
can be reached with the foreign Customs authorities.


Clearance of goods
outside the business hours of the Customs office

6.   Standard

At the request of the declarant, and for reasons they deem valid, the
Customs authorities shall, as far as administrative organization
permits, allow goods for outright exportation to be cleared outside
the business hours of the Customs office; the expenses entailed by
such clearance may be charged to the declarant.


The declarant

7.   Standard

National legislation shall specify the conditions under which a person
is entitled to act as declarant, the extent of his responsibility and
his rights (1).

COMMENTARY

(1) The rights of the declarant may include that of being present at
the examination of the goods.


Documentation to be submitted on outright exportation

(a) Goods declaration form and content

8.   Standard

Forms for the Goods declaration for outright exportation (1) shall
conform to the official model laid down by the Customs authorities.

The Customs authorities shall require only such particulars as are
deemed necessary for the assessment and collection of any export
duties and taxes chargeable, any repayment of, or exemption from,
internal duties and taxes, the compilation of statistics and the
application of the other laws and regulations which the Customs are
responsible for enforcing.

Note The Customs authorities generally require:

   (a) particulars relating to persons
         --   name and address of declarant;
         --   name and address of exporter;
         --   name and address of consignee.
   (b) particulars relating to transport
         --   mode of transport;
         --   identification of means of transport.
   (c) particulars relating to the goods
         --   country of destination;
         --   description of the packages (marks and numbers, number
                and kind);
         --   description of the goods;
         --   gross weight;
         --   net weight or other quantity;
         --   value.
   (d) particulars for the assessment of any export duties and taxes
              chargeable
         --   tariff heading;
         --   rates of export duties and taxes;
         --   amount of export duties and taxes.
   (e) other particulars
         --   statistical item number applicable to each description
              of goods;
         --   reference to documents submitted (for example, export licence,
              health or other certificate).
   (f) place, date and signature of the declarant.


COMMENTARY

(1) There may be cases in which a Goods declaration form is not
required at exportation.


9.   Recommended Practice

When they are considering revision of present forms or preparation of
new forms for the Goods declaration for outright exportation, the
Customs authorities should use as far as possible the lay-out key in
Appendix I (1) in accordance with the Notes in Appendix II.

COMMENTARY

(1) The lay-out key in Appendix I is aligned on the ECE lay-out key.
It differs slightly from the lay-out key in Annex I to the Customs
Co-operation Council Recommendation of 1 June 1965 concerning the
adoption of a lay-out key for the Goods declaration (outwards).


(b) Acceptance of a commercial document in lieu of an official form

10.  Recommended Practice

The Customs authorities should, as far as possible, provide that,
instead of using an official form, the declaration of the goods may be
made by lodging a commercial document (for example, the invoice)
containing the necessary particulars relating to the goods to be
exported.

Notes     1.   The Customs authorities are usually satisfied with a
commercial document where the goods to be exported are not liable to
export duties and taxes and do not give rise to repayment of or
exemption from internal duties and taxes and the Goods declaration is
not used for the compilation of statistics (1).

     2.   A Recommendation on an aligned invoice lay-out key for
international trade has been adopted within the Economic Commission
for Europe (ECE). This lay-out key is reproduced at Appendix III (2)
(3).

     3.   The Customs authorities may accept commercial documents
produced by automatic data-processing techniques.

COMMENTARY

(1) The use of an official form might also be justified where exchange
control regulations are involved.

(2) Lodgement of a standardized commercial invoice containing all the
necessary data should, in principle, allow the Customs authorities to
extend the list of cases in which the waiver of an official form can
be granted.

(3) The invoice lay-out key reproduced in Appendix III was adopted in
September 1975 by the ECE Working Party on Facilitation of
International Trade Procedures. This lay-out key shows the additional
costs arranged vertically; however it is also possible to arrange them
horizontally.

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