ANNEX G.1.
concerning information
supplied by the Customs authorities
Entered into force: 1 December 1983
May 1980
TABLE OF CONTENTS
I. Text and Commentary
- Introduction 5
- Principles (provisions 1 - 2) 6
- Information of general application (provisions 3 - 4) 6
- Information of a specific nature:
I. General (provisions 5 - 9) 7
II. Information concerning duties and taxes (provisions 10 - 12) 8
III. Information concerning Customs valuation (provisions 13 - 14) 9
IV. Information concerning Customs procedures (provisions 15 - 16) 10
V. Tariff classification information binding on the
Customs administration supplying it (provisions 17 - 24) 10
II. Entry into force
- Contracting Parties having accepted the Annex 15
III. Reservations
- Contracting Parties having entered reservations 17
- Reservations entered (in alphabetical order of Contracting Parties)
IV. Alphabetical Index
I.-TEXT AND COMMENTARY *
* Annex G.1. was adopted by the Permanent Technical Committee at its
99th/100th Sessions in May 1978, and was subsequently amended by the
Committee at its 103rd/104th Sessions in April 1979. The Annex has
been incorporated in the Kyoto Convention by decision of the Council,
taken on 16 May 1979 at its 53rd/54th Sessions held in Canberra
(Australia). It entered into force on 1 December 1983.
Section V of the Annex relating to tariff classification information
binding on the Customs administration supplying it is based on an
International Customs Norm adopted by the Council at its 25th Session
in December 1964.
Introduction
It is important that interested persons should be able to obtain from
the Customs authorities accurate and complete information concerning
the tariff classification of goods, the valuation of goods for Customs
purposes, the various Customs procedures and relevant Customs
administrative arrangements and requirements.
Customs authorities provide a great deal of information of a general
nature by means of publications such as the Customs tariff, official
gazettes, bulletins and notices, and by arranging for such information
to be given promptly upon request at all competent Customs offices.
In addition to this information of a general nature, however, persons
often need to obtain from the Customs authorities more specific
information concerning a particular operation which they intend to
carry out. In certain instances the decision whether or not to proceed
with the operation may depend upon the information supplied by the
Customs.
When specific information is requested, it is the responsibility of
the Customs to provide it completely and accurately and as soon as
possible. The Customs are not normally legally committed by the
information they supply. However, in the field of tariff
classification some countries have introduced a procedure under which
persons may obtain tariff classification information which legally
binds the Customs authorities to admit the goods in question under the
tariff classification given or, if this is not possible, to
provide compensation, in certain defined circumstances, to the person
concerned.
This Annex, which applies only to information supplied by the Customs
authorities, relates to information of general application,
information of a specific nature, and also to the particular procedure
by means of which persons may obtain tariff classification information
which is binding upon the Customs authorities.
Principles
1. Standard
The supply of information by the Customs authorities and the procedure
for obtaining binding tariff classification information shall be
governed by the provisions of this Annex (1).
Note The Customs authorities usually provide, by the most appropriate
means, accurate and complete information concerning the tariff
classification of goods, the valuation of goods for Customs purposes,
the various Customs procedures and relevant Customs administrative
arrangements and requirements.
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 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.
2. Standard
National legislation (1) shall specify the conditions under which
information, including binding tariff classification information, is
supplied by the Customs authorities.
COMMENTARY
(1) See commentary on Article 3 of the Convention.
Information of general application
3. Standard
The Customs authorities shall ensure that all relevant information of
general application pertaining to the laws and regulations which they are
responsible for enforcing is readily available to any interested person.
Notes 1. The information is usually made available in
publications such as the Customs tariff, official gazettes, bulletins
and notices and by arranging for such information to be given promptly
on request at competent Customs offices.
2. In some countries special public enquiry offices for Customs
purposes have been set up while in others enquiry desks are situated
in the larger Customs offices.
4. Recommended Practice
When, due to changes in laws and regulations or in Customs procedures,
administrative arrangements or requirements, published information of
general application has to be amended, the Customs authorities should
publish the revised information sufficiently in advance of the entry
into force of the changes to enable interested persons to take account
of them, unless advance notice is precluded by the relevant
legislation
Information of a specific nature
I. General
5. Standard
At the request of the interested person, the Customs authorities shall
provide, as quickly and as accurately as possible, information
relating to the specific matters raised by the interested person and
pertaining to the laws and regulations which the Customs authorities
are responsible for enforcing (1).
Notes 1. Requests for information may usually be made either
orally or in writing. In certain instances, however, such as where
precise details are needed before accurate information can be
supplied, the Customs authorities may require the request for
information to be made in writing.
2. In many cases information on these questions is given by all
competent Customs offices, but in other instances enquiries and/or
applications may have to be directed to the central administration or
to another specified office.
COMMENTARY
(1) This Standard does not infringe upon the confidentiality of
departmental instructions and other information bulletins which are
issued by Customs administrations and are made available only to
Customs staff. The Standard cannot be interpreted as placing an
obligation upon the Customs authorities to divulge information which
is intended for internal use only.
6. Recommended Practice
The Customs authorities should supply not only the information
specifically requested but also any other pertinent information (1)
which they consider the interested person should be made aware of.
COMMENTARY
(1) The " other pertinent information " referred to in this provision
is information closely connected to the matters raised by the
interested person. The question of what other information should be
given is left to the judgement of the Customs authorities.
7. Standard
When the Customs authorities supply information they shall ensure that
they do not divulge details of a private or confidential nature
affecting third parties.
8. Recommended Practice
Information should be supplied free of charge by the Customs
authorities.
9. Recommended Practice
When the Customs authorities require payment for the supply
information, such payment should be limited to the approximate cost of
the services rendered.
II. Information concerning duties and taxes
10. Standard
At the request of the interested person, the Customs authorities shall
supply information concerning the tariff classification of goods and
concerning the rates of duties and taxes applicable to them.
11. Standard
At the request of the interested person, the Customs authorities shall
supply information concerning rules of origin and any information
necessary for the interpretation of these rules.
12. Standard
At the request of the interested person, the Customs authorities shall
supply information concerning the eligibility of goods for exemption
or relief from duties and taxes.
III. Information concerning Customs valuation
13. Standard
At the request of the interested person, the Customs authorities shall
supply information explaining the general principles and practices for
the calculation of value for Customs purposes so that the interested
person may estimate with a reasonable degree of certainty the value of
goods for Customs purposes.
Note In some countries the Customs may also supply information on
valuation matters which is legally binding in the same sense as
binding tariff classification information as referred to in provisions
17 - 24.
14. Standard
At the request of the interested person, the Customs authorities shall
supply information showing how the value for Customs purposes has been
calculated for his goods (1).
Note Such information may be requested particularly when the Customs
authorities have not accepted the invoice price as the basis of the
value for Customs purposes.
COMMENTARY
(1) When supplying information concerning the valuation of goods for
Customs purposes, the Customs authorities have to take particular care
that they do not divulge information of a private or confidential
nature affecting third parties.
IV. Information Concerning Customs procedures
15. Standard
At the request of the interested person, the Customs authorities shall
supply information concerning the eligibility of goods for treatment
under specific Customs procedures.
Note The interested person may need to know in advance whether or not
the goods m question qualify for treatment under a given Customs
procedure, particularly in respect of those procedures offering relief
from duties and taxes such as processing, temporary admission, Customs
warehousing or drawback, and in respect of repayment arrangements.
16. Standard
At the request of the interested person, the Customs authorities shall
supply information concerning their procedural and administrative
requirements and arrangements.
Note The interested person may need specific information concerning
Customs procedural and administrative arrangements such as Customs
routes, hours at which Customs offices are open for business, details
of acceptable methods of providing security and number of documents
required.
V. Tariff classification information binding on
the Customs administration supplying it
17. Standard
National legislation shall lay down the procedure under which binding
tariff classification information is supplied and shall specify the
particulars which a written application for such information must
contain.
Notes 1. Binding tariff classification information is usually
supplied in respect of goods to be imported. In some countries,
however, the arrangements may also apply to goods to be exported.
2. The application is usually required to give the following
particulars:
(a) name and address of the applicant;
(b) full details of the goods, e.g. commercial description,
nature, composition, quality, price, origin, end-use, packaging and,
where applicable, manufacturing process;
(c) particulars of any previous importations by the applicant of
goods of the same kind and the tariff heading (or subheading) applied
to them;
(d) Customs offices through which the goods are to be cleared.
3. The Customs authorities usually require samples of the goods
to be submitted with the application. Where it is impracticable to
supply samples (e.g. because of the nature of the goods) the Customs
authorities usually accept photographs, plans, drawings or a complete
and exact description of the goods.
4. The Customs authorities may require the application to be
made on a special form.
18. Standard
The Customs authorities shall notify the interested person in writing
of the binding tariff classification information. The information
shall specify the exact description of the goods in question by
reference, where appropriate, to the samples, photographs, plans or
drawings submitted with the application.
Notes 1. It is the normal practice to notify all Customs
offices, or at least those offices at which the goods are to be
declared, of binding tariff classification information.
2. The Customs authorities may publish (1) tariff
classification rulings made when supplying binding tariff
classification information.
COMMENTARY
(1) When they have issued binding tariff classification information
to the person requesting it, the Customs authorities may publish
details of the ruling for the information of trade in general. The
publication of such information does not form part of the procedure
dealt with in Section V of the Annex, however, and the Customs do not
regard themselves as committed by it in the same way that they are
legally committed to the person who sought and obtained the binding
tariff classification information.
19. Recommended Practice
No time limit should be fixed for the validity of binding tariff
classification information.
20. Recommended Practice
When a time limit is considered to be indispensable, the period of
validity should be at least one year.
21. Standard
At the request of the interested persons the Customs authorities shall
allow the goods in question to be classified at importation or at
exportation in accordance with the binding tariff classification
information provided that:
1. the binding tariff classification information is produced (1);
2. it is shown to the satisfaction of the Customs authorities that
the goods are identical with the samples (or photographs, plans,
drawings or description) on which the binding tariff classification
information was based;
3. the particulars concerning the goods given in the application for
binding tariff classification information were not incorrect or
incomplete; and
4. the binding tariff classification information is still valid.
COMMENTARY
(1) As a practical measure of facilitation, the Customs authorities
may simply require the reference number to be quoted rather than that
the binding tariff classification information itself should be
produced at importation or exportation.
22. Standard
If an amendment is made to the Customs tariff in a manner affecting
binding tariff classification information, the latter shall cease to
have effect as from the entry into force of the amendment and shall no
longer be binding upon the Customs authorities.
23. Standard
When binding tariff classification information is amended by the
Customs authorities for reasons other than an amendment to the
Customs tariff, they shall notify the interested person in writing of
the amendment.
24. Standard
When binding tariff classification information is amended by the
Customs authorities for reasons other than an amendment to the Customs
tariff, and this entails liability to a higher rate of duty, the
prejudice (1) caused to the interested person shall be made good
provided that:
1. it is proved to the satisfaction of the Customs authorities that
the interested person is irrevocably committed on the basis of the
binding tariff classification information previously supplied; and
2. the goods in question are declared for home use within a
reasonable period fixed by the Customs authorities. This period shall
at least be sufficient to permit the importation of goods which are "
en route " on the date of notification of the amendment.
Note The prejudice caused to the interested person may be made good by
admitting the goods in question at the lower rate of duty or by
granting him compensation corresponding to the increase in duty.
COMMENTARY
(1) When binding tariff classification information is amended by the
Customs authorities, prejudice may be caused to the interested person
in a variety of ways in addition to liability to a higher rate of
duty. A change in tariff classification might result, for example, in
the goods becoming liable to import restrictions or prohibitions.
These other forms of prejudice would normally be covered by
legislation distinct from that governing tariff classification and are
not referred to therefore, in the Standard. Contracting Parties are,
of course, completely free to make good any such prejudice under the
greater facility clause in Article 2 of the Convention.
* * *
II.-ENTRY INTO FORCE
Contracting Parties having accepted the Annex,
with dates of entry into force
Austria 1 December 1983
Israel 1 December 1983
Kenya 1 December 1983
New Zealand 8 January 1987
Slovenia 23 February 1993
Sweden 1 December 1983
Switzerland 25 October 1985
United States 28 January 1984
Yugoslavia 1 December 1983
Zimbabwe 20 September 1988
III.-RESERVATIONS
Contracting Parties having entered reservations
Contracting Parties Provisions reserved
Austria 19 - 24
Israel 2 - 17 - 18 - 19 - 20 - 21 - 22 - 23 - 24
Kenya 24
New Zealand 2 - 17
Sweden 8 - 19
United States 8
Zimbabwe 2 - 17 - 18 - 19 - 20 - 21 - 22 - 23 - 24
IV.-ALPHABETICAL INDEX
Provisions
Binding tariff classification information
- amendment by the Customs authorities 23
- amendment due to change in the Customs tariff 22
- classification of goods at importation or exportation 21
- notification 18
- particulars to be supplied 17
- prejudice to the interested person 24
- procedure 17
- time limit 19, 20
Conditions 2
Information of general application
- amendment 4
- availability 3
Information of a specific nature
- administrative requirements 16
- calculation of value for Customs purposes 13, 14
- eligibility for specific Customs procedure 15
- exemption or relief 12
- free of charge 8
- non-divulgence of private or confidential information 7
- other pertinent information 6
- payment 9
- procedural requirements 16
- rates of duties and taxes 10
- rules of origin 11
- supply of information 5
Principles 1
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