ANNEX F.5.
concerning urgent consignments
Entered into force: 22 April 1980
April 1978
TABLE OF CONTENTS
I. Text and Commentary
- Introduction 5
- Definitions 6
- Principle (provision 1) 7
- Field of application (provisions 2 - 5) 7
- General provisions
a) Time for lodgement of the Goods declaration (provision 6) 9
b) Lodgement of the Goods declaration
before the arrival of urgent consignments (provision 7) 9
c) Periodic lodgement of Goods declaration (provision 8) 10
d) Requirements concerning the Goods declaration (provision 9) 10
e) Clearance of urgent consignments outside the business hours
of the Customs office (provision 10) 11
f) Examination of urgent consignments (provision 11) 11
g) Release of urgent consignments (provision 12) 11
h) Examination and release of urgent consignments
at a place other than the Customs office (provision 13) 12
ij) Identification measures (provision 14) 13
k) Deferred payment of duties and taxes (provisions 15 - 16) 13
- Special provisions concerning relief consignments
a) Clearance (provision 17) 14
b) Exportation (provisions 18 - 20) 14
c) Transit (provisions 21 - 22) 14
d) Importation (provisions 23 - 27) 15
- Information concerning urgent consignments (provision 28) 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 *
* This Annex was adopted by the Permanent Technical Committee at its
91st/92nd Sessions in May 1976. The Annex has been incorporated in the
Kyoto Convention by decision of the Council, taken on 15 June 1976 at
its 47th/48th Sessions held in Brussels. It entered into force on 22
April 1980. The Council had previously prepared a Recommendation to
expedite the forwarding of relief consignments in the event of
disasters (8 June 1970).
Introduction
Certain goods, either because of their nature or because of the
special circumstances surrounding their shipment, need to be conveyed
rapidly from one country to another and cleared through Customs with a
minimum of delay. This applies, for example, to relief consignments
sent in the event of disasters, replacement parts or equipment
required in an emergency, perishable goods, newspapers and news films.
While, in principle, Customs controls and formalities apply equally to
urgent consignments and to ordinary shipments of goods, may Customs
administrations have provided greater facilities in connection with
the clearance of urgent consignments, subject to the necessary revenue
safeguards and any prohibitions and restrictions.
The provisions of this Annex apply to the Customs formalities involved
in the clearance of urgent consignments, at any stage of their
transportation, be it at exportation, during transit or at
importation. Generally, however, the Annex deals only with greater
facilities provided for urgent consignments as compared with the
provisions relating to the Customs treatment of other goods where no
urgency is involved.
The Annex contains a number of special provisions concerning relief
consignments forwarded as aid to those affected by natural disasters
(e.g. earthquakes) and similar catastrophes (e.g. dam failures).
However, these provisions do not apply to consignments forwarded in
the event of catastrophes resulting from wars and similar conflicts.
The Annex also does not apply to goods sent by post.
Definitions
For the purposes of this Annex:
(a) the term " urgent consignments " means goods which require rapid
clearance as a matter of priority due to:
- their nature;
- their being relief consignments;
- their meeting a fully justified urgent need;
(b) the term " relief consignments " means goods, such as vehicles
and other means of transport, foodstuffs, medicaments, clothing,
blankets, tents, prefabricated houses or other goods of prime
necessity, forwarded as aid to those affected by natural disaster and
similar catastrophes (1);
(c) the term " duties and taxes " means Customs duties and all other
duties, taxes, fees or other charges which are collected on or in
connection with the importation or exportation of goods, but not
including fees and charges which are limited in amount to the
approximate cost of services rendered (2);
(d) the term " Goods declaration " means a statement made in the form
prescribed by the Customs, by which persons interested indicate the
particular Customs procedure to be applied to the goods and furnish
the facts which the Customs require to be declared for the application
of that procedure;
(e) the term " declarant " means the person who signs a Goods
declaration or in whose name it is signed;
(f) the term " examination of goods " means the physical inspection
of goods by the Customs to satisfy themselves that the nature, origin,
condition, quantity and value of the goods are in accordance with the
particulars furnished in the Goods declaration;
(g) the term " security " means that which ensures to the
satisfaction of the Customs that an obligation to the Customs will be
fulfilled. Security is described as " general " when it ensures that
the obligations arising from several operations will be fulfilled;
(h) the term " clearance " means the accomplishment of the Customs
formalities (3) necessary to allow goods to be exported,
to enter home use or to be placed under another Customs procedure;
(ij) the term " release " means the action by the Customs to permit
goods undergoing clearance to be placed at the disposal of the persons
concerned (4);
(k) the term " person " means both natural or legal persons, unless
the context otherwise requires.
COMMENTARY
(1) It sometimes happens that certain items of heavy equipment (e.g.
trucks) after having been cleared by the Customs and entered into free
circulation, are subsequently purchased by approved organizations for
use in relief work in the event of a disaster occurring within a
country. Although such a situation is not covered by this Annex,
individual countries are urged to consider, at the domestic level, all
of the alternatives available to ensure that such equipment is treated
as liberally as is possible.
(2) The definition also covers Value Added Tax collected in
connection with the importation of the goods.
(3) The expression " Customs formalities " includes formalities to be
accomplished under regulations other than Customs regulations but
which the Customs are responsible for enforcing (e.g. veterinary or
phytosanitary regulations).
(4) The goods are placed at the disposal of the persons concerned for
the purposes of the Customs procedure for which they have been
cleared.
Principle
1. Standard
Clearance of urgent consignments 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 urgent
consignments which are not covered by specific provisions of this
Annex.
Customs authorities may grant facilities greater than those
provided for in the Annex. The granting of such greater facilities is
recommended in Article 2 of the Convention.
Field of application
2. Standard
National legislation (1) shall specify the circumstances in respect of
which the provisions of this Annex shall apply, and shall specify
the conditions to be fulfilled and the Customs facilities to be
accomplished for the clearance of urgent consignments.
Note In addition to relief consignments the provisions of this Annex
normally apply to goods such as the following:
Goods requiring rapid clearance due to their nature
- bodily organs, blood and blood plasma;
- perishable medical research materials and etiologic agents;
- radio-active materials;
- live animals;
- perishable goods such as meat, fish, milk and milk products,
eggs, fruit, margarine, vegetables and other foodstuffs, live plants
and cut flowers;
- newspapers and periodicals;
- news material such as tapes, videotapes, films and other recordings.
Goods requiring rapid clearance if they meet a fully justified
urgent need
- medicaments and vaccines;
- replacement parts;
- scientific and medical equipment;
- fire fighting and rescue equipment;
- equipment for use in searches, investigations and salvage in
connection with accidents;
- equipment for the press or for sound or television broadcasting;
- cinematographic and other professional equipment.
COMMENTARY
(1) See commentary on Article 3 of the Convention.
3. Standard
Clearance of urgent consignments shall be carried out rapidly as a
matter of priority, and Customs control shall be restricted to the
minimum necessary to ensure compliance with the laws and regulations
which the Customs are responsible for enforcing.
4. Standard
When clearing urgent consignments Customs authorities shall take into
account such factors as the degree of urgency with which a consignment
is needed, the nature and value of the consignment and the particular
circumstances relating to it. In any event absolute priority shall be
granted to relief consignments.
5. Standard
The provisions relating to the clearance of urgent consignments shall
also be applicable where such consignments consist of goods ex Customs
transit, ex Customs warehouse or from a free zone.
General provisions
a) Time for lodgement of the Goods declaration
6. Standard
At the request of the declarant, and for reasons deemed valid by the
Customs authorities, the latter shall, insofar as their administrative
organization permits (1), allow the Goods declaration to be lodged
outside the business hours of Customs offices; any expenses which this
entails may be charged to the declarant. In the case of relief
consignments or consignments of a humanitarian nature the Customs
authorities shall always endeavour to grant this facility.
COMMENTARY
(1) The Customs authorities will be able to comply with such requests
only insofar as staff and any necessary facilities can be made
available.
b) Lodgement of the Goods declaration before
the arrival of urgent consignments
7. Standard
The declarant shall be authorised to lodge the Goods declaration
before the arrival of urgent consignments at the Customs office (1).
COMMENTARY
(1) Advance lodgement of the Goods declaration does not affect the
point in time to be taken into consideration in determining the rates
of duties and taxes applicable as this will always be the point in
time which is specified in national legislation.
c) Periodic lodgement of Goods declaration
8. Standard
Where urgent consignments are cleared frequently by the same person,
the Customs authorities shall allow a single Goods declaration to
cover all such consignments cleared by that person in a given period.
Notes 1. The Customs authorities may make this facility subject
to the condition that the declarant keeps proper records and that the
necessary control measures can be taken.
2. If the Customs authorities grant this facility, they may
require the declarant to produce, each time an urgent consignment is
cleared, a commercial or official document (commercial invoice,
waybill, despatch note, etc.) giving the main particulars of the
urgent consignments concerned.
d) Requirements concerning the Goods declaration
9. Standard
Provision shall be made for a simplified Goods declaration procedure
for the clearance of urgent consignments.
Notes 1. In certain cases where a simplified Goods declaration
has been accepted the Customs authorities may nevertheless require the
subsequent furnishing of more detailed information.
2. In cases where persons clear urgent consignments only
occasionally, or where duties and taxes are of minor importance,
national legislation may provide for an oral declaration.
e) Clearance of urgent consignments outside
the business hours of the Customs office
10. Standard
At the request of the declarant, and for reasons deemed valid by the
Customs authorities, the latter shall, insofar as their administrative
organization permits (1), allow urgent consignments to be cleared
outside the business hours of Customs offices; any expenses which this
entails may be charged to the declarant. In the case of relief
consignments or consignments of a humanitarian nature the Customs
authorities shall always endeavour to grant these facilities.
COMMENTARY
(1) See commentary to Standard 6.
f) Examination of urgent consignments
11. Standard
Where the Customs authorities exercise their right to examine urgent
consignments, they shall limit the extent of the examination to that
deemed necessary to ensure compliance with the laws and regulations
which the Customs are responsible for enforcing.
Note The Customs authorities may further reduce the frequency and
extent of examination when they are familiar with the circumstances
and with the goods involved (for example, in the case of regular
clearance of newspapers, periodicals, news material, etc.).
g) Release of urgent consignments
12. Standard
If the Customs authorities are satisfied that the declarant will
subsequently accomplish all the formalities in respect of the
clearance of urgent consignments they shall release such consignments
prior to the lodgement of the Goods declaration, provided that the
declarant produces a commercial or official document (1) giving the
main particulars of the consignment concerned and acceptable to the
Customs.
Notes 1. The Customs authorities may make it a condition for
release that the supporting documents deemed essential have been
produced and that the controls provided for in national legislation
(veterinary, health, phytopathological, etc., controls) have been
carried out by the competent authorities.
2. The declarant may be required to furnish security to ensure
compliance with his undertakings to the Customs.
COMMENTARY
(1) Insofar as relief consignments are concerned Standard 23 contains
a more liberal facility than Standard 12 by not providing for the
requirement of this document by the Customs authorities.
h) Examination and release of urgent consignments
at a place other than the Customs office
13. Standard
At the request of the declarant, and for reasons deemed valid by the
Customs authorities, the latter shall, insofar as their administrative
organization permits (1), allow urgent consignments to be examined and
released at a place other than the Customs office; any expenses which
this entails may be charged to the declarant. In the case of relief
consignments or consignments of a humanitarian nature the Customs
authorities shall always endeavour to grant these facilities.
Notes 1. Urgent consignments may be examined and released,
according to the circumstances, at the premises of the person
concerned, on premises with appropriate equipment, at a Customs office
other than that at which the urgent consignments are to be cleared, or
at the place of destination.
2. The cases in which arrangements may be made for examination
and release at a place other than the Customs office include the
following: relief consignments, medicaments, sterile medical research
materials, bulk consignments in containers, replacement parts and
goods which cannot readily be examined and released until unloaded at
destination.
COMMENTARY
(1) See commentary to Standard 6.
ij) Identification measures
14. Standard
When the Customs authorities consider it necessary to identify urgent
consignments, e.g. in the case of Customs transit or temporary
admission, they shall affix Customs marks (seals, stamps,
perforations, etc.) only where the urgent consignments cannot readily
be identified by means of foreign seals, by marks, numbers or other
indications permanently affixed to them, or by a description.
k) Deferred payment of duties and taxes
15. Standard
Persons who clear urgent consignments shall be authorised to defer
payment of duties and taxes without interest charges.
Notes 1. A person given the benefit of this facility may be
required to furnish security in an amount determined by the Customs
authorities.
2. Particularly in connection with non-commercial operations an
undertaking to pay the duties and taxes may be accepted in lieu of
security.
16. Standard
The period for which payment of duties and taxes can be deferred shall
be at least fourteen days following the date when payment of the
amount of duties and taxes chargeable is otherwise due (1).
Notes 1. Different periods may be fixed for each type of duty
or tax.
2. The Customs authorities may agree that the duties and taxes
in respect of imports or exports during a given period shall be
payable on a fixed date.
COMMENTARY
(1) The period of deferment referred to in Standard 16 is not in
addition to any period of deferment which might be accorded under any
other provision of any other Annex.
Special provisions concerning relief consignments
a) Clearance
17. Standard
When clearing relief consignments regard shall not be had to the
country of origin of the goods, the country whence they arrived or
their country of destination.
b) Exportation
18. Standard
Where an export declaration is required for a relief consignment the
Customs shall, as a general rule, accept that declaration as evidence
of the contents and intended use of the consignment.
19. Recommended Practice
In the case of relief consignments any economic export prohibitions or
restrictions and any export duties or taxes otherwise payable should
be waived.
20. Standard
In order to avoid delays in the forwarding of relief consignments at
later stages in their journey, the Customs authorities of the
exporting country, shall, on application being made by the person
concerned:
(a) examine, where appropriate by random checks, the contents of
relief consignments against a detailed list and certify the results of
this examination on that list; and
(b) where possible and appropriate, place such consignments under
Customs seal.
c) Transit
21. Standard
The Customs transit of relief consignments shall, as far as possible,
be authorised without the requirement of security in respect
of duties and taxes and take place under cover of minimum
documentation.
22. Standard
Relief consignments under Customs transit shall not be examined by the
Customs authorities except where there are exceptional circumstances
in which examination is deemed indispensable.
d) Importation
23. Standard
Relief consignments shall be released prior to the lodgement of the
Goods declaration where the Customs authorities are satisfied that the
declarant will subsequently accomplish all the formalities in respect
of the clearance of the goods (1).
COMMENTARY
(1) See commentary to Standard 12.
24. Standard
The Customs authorities of the importing country shall, as a rule,
accept as evidence of the contents of a relief consignment, a detailed
list certified by the Customs authorities of the exporting country as
provided for in Standard 20 above.
25. Recommended Practice
Relief consignments received as gifts by approved organizations for
use by or under the control of such organizations or for distribution
free of charge by them or under their control should be admitted free
of import duties and taxes and free of economic import prohibitions or
restrictions.
Notes 1. The competent authorities normally approve national
organizations which would be responsible for the receipt and
distribution of relief consignments. Information concerning these
approved organizations and the procedure to be adopted in the
event of the arrival of relief consignments would be brought
to the attention of the competent Customs offices to ensure that the
provisions of this Annex concerning relief consignments are
implemented without delay.
2. The provisions of this Recommended Practice do not prevent
the Customs authorities from collecting import duties and taxes in
respect of any goods which are sold after use by the organizations
concerned.
26. Standard
Relief consignments consisting of equipment loaned free of charge to
approved organizations shall be granted temporary admission without
the requirement of security and with minimum documentation.
Note An undertaking to re-export such equipment may be required from
the approved organization.
27. Standard
Any charges which would normally be made by the Customs authorities in
respect of expenses entailed by clearance outside the business hours
of the Customs office or examination and release at a place other than
the Customs office shall, as far as possible, be waived in the case of
relief consignments.
Information concerning urgent consignments
28. Standard
The Customs authorities shall ensure that all relevant information
concerning facilities related to urgent consignments is readily
available (1) to any person interested.
COMMENTARY
(1) The information can be made available through the usual
information media such as regular publications (e.g. official gazettes
and notices) and by arranging for it to be given promptly upon request
at all Customs offices.
* * *
II.-ENTRY INTO FORCE
Contracting Parties having accepted the Annex,
with dates of entry into force
Algeria 22 April 1980
Australia 22 April 1980
Canada 22 April 1980
Hungary 18 March 1982
Israel 11 July 1980
Kenya 1 December 1983
Morocco 2 September 1987
New Zealand 22 April 1980
Poland 26 April 1989
Switzerland 22 April 1980
United States 28 January 1984
III.-RESERVATIONS
Contracting Parties having entered reservations
Contracting Parties Provisions reserved
Algeria 17
Canada 8 - 16 - 19 - 25
Kenya 12 - 15 - 16 - 21 - 23 - 25
Morocco 8 - 12 - 15 - 16
Switzerland 8 - 9 - 16 - 23
United States 8 - 21
IV.-ALPHABETICAL INDEX
Provisions
Clearance
- degree of urgency 4
- ex transit, warehouse, free zone 5
- outside business hours of Customs office 10
- priority 3
- relief consignments 4, 17
Conditions to be fulfilled 2
Customs control 3
Customs formalities to be accomplished 2
Examination
- extent 11
- place 13
- relief consignments 24
Goods declaration
- allowed to be lodged before arrival of goods 7
- allowed to be lodged outside the business hours of Customs offices 6
- periodic lodgement 8
- simplified procedure 9
Goods to which Annex normally applies 2
Identification 14
Information 28
Payment of duties and taxes
- deferred l5
[page unnumbered]
- period of deferment 16
Principle 1
Release
- place 13
- prior to lodgement of Goods declaration 12
- relief consignments 23
Relief consignments
- clearance 4, 17
- Customs charges to be waived 27
- examination 20, 24
- examination when under Customs transit 22
- exportation 18
- export duties or taxes to be waived 19
- export prohibitions or restrictions 19
- gifts to approved organizations 25
- list of contents 20, 24
- loans to approved organizations 26
- release 23
- sealing on request 20
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