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Revised KYOTO Convention

Revised Kyoto Convention

Revised KYOTO Convention
CHAPTER 2 DEFINITIONS

CHAPTER 3 CLEARANCE AND OTHER CUSTOMS FORMALITIES

SPECIFIC ANNEX A
ARRIVAL OF GOODS IN A CUSTOMS TERRITORY FORMALITIES PRIOR TO THE LODGEMENTOF THE GOODS DECLARATION TEMPORARY STORAGE OF GOODS

SPECIFIC ANNEX B
CLEARANCE FOR HOME USE

RE-IMPORTATION IN THE SAME STATE RELIEF FROM IMPORT DUTIES AND TAXES

SPECIFIC ANNEX C OUTRIGHT EXPORTATION

SPECIFIC ANNEX D CUSTOMS WAREHOUSES FREE ZONES

SPECIFIC ANNEX E CUSTOMS TRANSIT TRANSHIPMENT CARRIAGE OF GOODS COASTWISE SPECIFIC ANNEX F INWARD PROCESSING OUTWARD PROCESSING

DRAWBACK PROCESSING OF GOODS FOR HOME USE SPECIFIC ANNEX G TEMPORARY ADMISSION 2

Revised Kyoto Convention

SPECIFIC ANNEX H OFFENCES

SPECIFIC ANNEX J TRAVELLERS
POSTAL TRAFFIC

MEANS OF TRANSPORT FOR COMMERCIAL USE STORES RELIEF CONSIGNMENTS SPECIFIC ANNEX K RULES OF ORIGIN DOCUMENTARY EVIDENCE OF ORIGIN CONTROL OF DOCUMENTARY EVIDENCE OF ORIGIN

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Revised Kyoto Convention

KYOTO Convention
CHAPTER 2 DEFINITIONS For the purposes of the Annexes to this Convention: E1./ F23. “appeal” means the act by which a person who is directly affected by a decision or omission of the Customs and who considers himself to be aggrieved thereby seeks redress before a competent authority; E2./ F19. “assessment of duties and taxes” means the determination of the amount of duties and taxes payable; E3./ F4. “audit-based control” means measures by which the Customs satisfy themselves as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial data held by persons concerned; E4./ F15. “checking the Goods declaration” means the action taken by the Customs to satisfy themselves that the Goods declaration is correctly made out and that the supporting documents required fulfil the prescribed conditions; E5./ F9. “clearance” means the accomplishment of the Customs formalities necessary to allow goods to enter home use, to be exported or to be placed under another Customs procedure; E6./ F10. “Customs” means the Government Service which is responsible for the administration of Customs law and the collection of duties and taxes and which also has the responsibility for the application of other laws and regulations relating to the importation, exportation, movement or storage of goods; E7./ F3. “Customs control” means measures applied by the Customs to ensure compliance with Customs law; E8./ F11.

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Revised Kyoto Convention “Customs duties” means the duties laid down in the Customs tariff to which goods are liable on entering or leaving the Customs territory; E9./ F16. “Customs formalities” means all the operations which must be carried out by the persons concerned and by the Customs in order to comply with the Customs law; E10./ F18. “Customs law” means the statutory and regulatory provisions relating to the importation, exportation, movement or storage of goods, the administration and enforcement of which are specifically charged to the Customs, and any regulations made by the Customs under their statutory powers; E11./ F2. “Customs office” means the Customs administrative unit competent for the performance of Customs formalities, and the premises or other areas approved for that purpose by the competent authorities; E12./ F25. “Customs territory” means the territory in which the Customs law of a Contracting Party applies; E13./ F6. “decision” means the individual act by which the Customs decide upon a matter relating to Customs law; E14./ F7. “declarant” means any person who makes a Goods declaration or in whose name such a declaration is made; E15./ F5. “due date” means the date when payment of duties and taxes is due; E16./ F12. “duties and taxes” means import duties and taxes and/or export duties and taxes; E17./ F27. “examination of goods” means the physical inspection of goods by the Customs to satisfy...
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