GUIDELINES FOR THE IMMEDIATE RELEASE OF CONSIGNMENTS BY CUSTOMS WORLD CUSTOMS ORGANIZATION 2014

Transcription

1 GUIDELINES FOR THE IMMEDIATE RELEASE OF CONSIGNMENTS BY CUSTOMS WORLD CUSTOMS ORGANIZATION 2014 Copyright 2014 World Customs Organization. All rights reserved. Requests and inquiries concerning translation, reproduction and adaptation rights should be addressed to

2 GUIDELINES FOR THE IMMEDIATE RELEASE OF CONSIGNMENTS BY CUSTOMS 1. Introduction 1.1. In recent decades business has seized on information technology to exploit such innovative transport initiatives as containerization, multimodal through movement and express delivery services, in order to develop global integrated supply, production and distribution networks. This process has resulted in a significant increase in the international movement of goods across frontiers Situated at these frontiers, Customs plays a vital role in this trade process. Customs administrations are charged by Governments to ensure timely and accurate collection of revenue, compliance with relevant laws and regulations and collection of trade statistics. International trade therefore relies on Customs for fast and efficient release/clearance of goods at all relevant points The World Customs Organization (established as the Customs Co-operation Council) has developed a set of procedural Guidelines based on existing practices to enable Customs to combine immediate release with relevant and appropriate controls for these consignments The Guidelines provide that the Customs will generally grant immediate release/clearance to all consignments, provided that the conditions laid down by Customs are met and that the necessary information required by national legislation is communicated at a stipulated time before the consignments arrive. The advance communication of that information is facilitated, in particular, through exchange of data electronically Consignments for which information is provided in a non-electronic format and for which information is provided after arrival, such as postal consignments, will still nevertheless be granted release/clearance promptly To assist Customs in determining data requirements and the exact procedure to be applied, the Guidelines recommend that consignments being presented for immediate release be divided into four categories Under these Guidelines, Customs retain the right to carry out spot or other checks using risk management techniques and may require operators to provide facilities for Customs officers where special attendance or attention is required to apply the procedure The revised Kyoto Convention already contains the core principles to be applied for the clearance of goods. It does not, however, include information on the data elements to be required for clearing different categories of goods, nor does it set out the conditions for the granting of immediate release by Customs. The Immediate Release Guidelines therefore supplement the principles set out in the legal text of the revised Kyoto Convention 1 and provide an indicative list of data elements for the different categories of consignments detailed in the Guidelines in Appendix I. The Guidelines clearly recognize that each Customs administration, based on national legislation and other requirements including risk assessment, will specify the minimum list of data elements required to provide release of goods for each Category. Customs are 1 These Guidelines also supplement the Customs facilitation principles set out in other international Conventions such as the IMO-FAL Convention and Annex 9 of the ICAO Chicago Convention. 2.

3 encouraged to limit the data required to only such particulars that are deemed necessary to ensure compliance with Customs laws The Guidelines reflect the principles applied by modern Customs administrations in providing for immediate release of goods. If Customs is satisfied that the goods are in compliance with the basic requirements of the procedure to be applied, the goods should be released immediately to the declarant These Guidelines also take into account the work done on standardizing the data elements under various initiatives on the simplification and harmonisation of Customs data requirements. They also take into consideration the changes in Customs and business practices deriving from widespread use of exchange of data electronically These Guidelines offer a range of possibilities and solutions enabling each administration to select the level of facilitation best suited to its own trade patterns and compliance requirements It must also be borne in mind that the facilities granted to operators by Customs are based on mutual trust and on compliance with the procedures and conditions laid down. That is why the Guidelines recommend that the two parties conclude cooperation agreements If necessary, the Permanent Technical Committee will modify, supplement or adapt these Guidelines in the light of developments concerning the procedures. 2. Scope 2.1. Subject to the relevant national legislation, these Guidelines apply equally to all consignments for which such release is requested, regardless of weight, value, size, type of operator or carrier (e.g. express operators, airline and shipping companies, freight forwarders and postal services) or of mode of transport (including multi-modal transport). In these Guidelines, all services conveying such consignments are referred to as "operators". For all other terms used in these Guidelines the definitions in the revised Kyoto Convention will apply For the purposes of these Guidelines consignments have been divided into four categories. Normally in the case of goods in categories 1 and 2 referred to in the next section, release and clearance may take place simultaneously. However, in the case of goods in categories 3 and 4, clearance may be accomplished after release of the goods is given. If a problem is discovered after the goods have been released and before clearance, Customs may issue a recall notice for the goods or may invoke the security as compensation The advance notice of intention to release of the goods is granted by a number of Customs administrations on a case-by-case basis whereby manifest information is supplied to the Customs at destination well in advance of the arrival of the means of transport. Customs may then carry out their risk assessment of the consignment. This process greatly facilitates Customs control, release and subsequent onward movement of the goods. However, a general permission would seldom be granted since Customs will always retain the right to perform examinations and detailed checks of the declaration and supporting documents based on risk management Goods for which immediate release is requested under any Category will be subject to the application of any prohibitions and restrictions or specific requirements concerning procedures specified in national legislation The indicative lists of data elements for release of goods under Categories 1 to 3 of these Guidelines are at Appendix I. These are meant to serve as guidance to administrations. 3.

4 Appendix II, Methods of Application provides information on the procedures applied by different Customs administrations for providing immediate release and the data elements required for release under different categories. 3. Categorization of consignments for immediate release/clearance 3.1. Consignments may be divided into four categories for the purpose of granting immediate release The description and attributes of each category and the related release procedures and information requirements are as given below. For the indicative list of data elements for the categories of goods the definitions and formats of the information requirements and the recommended code standards set out in the WCO Customs Data Model. The categorization of consignments and the immediate release/clearance procedures will apply both at time of exportation and importation. 4. Category 1 Correspondence and documents 4.1. This category comprises correspondence and documents having no commercial value and which are not subjected to duties and taxes. Further; - Correspondence is limited to written messages from one person to another, post cards and letters containing personal messages. - 'Documents' is limited to printed matter in non-commercial quantities. 'Correspondence' or 'documents' that are recorded on carrier media will not be included in this Category. Any items that are prohibited or restricted are not included The shipper's/consignor's declaration of Customs value may be accepted for release/clearance purposes as indicated in item 10 of these Guidelines Immediate release should be granted on the basis of a consolidated declaration that may be oral or written (manifest, waybill or an inventory of such items) or on presentation to Customs of bags specially designed to transport such correspondence or documents In determining the value of these consignments, transport costs may be excluded, as indicated in item 11.1 of these Guidelines. Note Depending on technological capabilities the declaration may be provided to Customs in an electronic format Each Customs administration, based on national legislation and other requirements, should specify the minimum list of data elements required to provide release of goods under this Category. The list of such data and other requirements that are to be complied with should be published and made available in accordance to the principles set out in Chapter 9 of the General Annex of the Revised Kyoto Convention. In setting out the list of data elements required the following should be taken into account: 4.

5 (i) Customs are encouraged to limit the data required to only such particulars that are deemed necessary to ensure compliance with Customs laws. (ii) For purposes of risk assessment Customs may specify a weight limit for items covered by this Category. (iii) In certain countries the only information required for the release/clearance of correspondence and documents is the total weight of such correspondence and documents arriving in the same consignment. (iv) Normally this information is provided by the operator on the cargo declaration or accompanying transport documents Normally there should be no requirement for further post-release documentation or procedures. 5. Category 2 Low value consignments for which no duties and taxes are collected 5.1. This category comprises: - material for mass distribution in commercial quantities, certain types of literature for the blind, printed papers; - low value consignments where duties and taxes are remitted or waived as the amount of duties and taxes applicable would be negligible, e.g., unsolicited gifts below a defined value, trade samples; - low value goods which are not dutiable and taxable in their own right. Any items that are prohibited or restricted are excluded Customs shall ensure that information regarding the value of a consignment or the duty and/or tax payable below which no duties and taxes will be levied is readily available. One or both criteria may be used. Notes: (i) For example, the value of a consignment should be less than SDR (Special Drawing Rights 1 ) 50 or the duty and tax less than SDR 3 or the consignment should be both less than SDR 50 in value and the duty less than SDR 3. (ii) Customs administrations should carry out regular reviews of the value or the duty and/or tax payable below which no duties and taxes will be levied taking into consideration inflation and the need to simplify the processing of low value goods. (iii) Where practicable, these threshold values and/or amounts should be stipulated in national legislation The shipper's/consignor's declaration of Customs value may be accepted for release/clearance purposes as defined in item 10 of these Guidelines. 1 The SDR is an international reserve asset created by the IMF following the First Amendment of the Articles of Agreement in 1969 to supplement members existing reserve assets official holdings of gold, foreign exchange, and reserve positions in the IMF. US Dollar exchange rate for 1 SDR is $ as of 2 July (Source: IMF). 5.

6 5.4. In determining the value of these consignments, transport costs may be excluded as indicated in item 11.1 of these Guidelines If Customs requires information for statistical purposes, a manifest, waybill, cargo declaration or other document may be presented to Customs after immediate release has been granted in instances where immediate release is given without the presentation of a document Immediate release may be granted on the basis of a consolidated declaration that can be a manifest, waybill, cargo declaration or an inventory of such items. Such documents should contain the necessary information for granting immediate release by Customs. This information should be transmitted to Customs prior to the arrival of consignments, as indicated in item 9.1, in order to facilitate the categorization and immediate release of the goods. The following procedures may be considered: (a) Immediate release (especially for material for mass distribution in commercial quantities, certain types of literature for the blind, printed papers, which are not dutiable and/or taxable) on presentation to Customs of a manifest and/or a waybill, house waybill or an inventory of items prepared by the operator or his agent. (b) Immediate release following the presentation of a simplified Goods declaration Each Customs administration, based on national legislation and other requirements, should specify the minimum list of data elements required to provide release of goods under this Category. The list of such data and other requirements that are to be complied with should be published and made available in accordance to the principles set out in Chapter 9 of the General Annex of the Revised Kyoto Convention. In setting out the list of data elements required the following should be taken into account: i) Customs are encouraged to limit the data required to only such particulars that are deemed necessary to ensure compliance with Customs laws. ii) The data elements for all individual items in a consolidated consignment should be individually reported or should be affixed to the individual items. The individual items should be available to the Customs on request when deemed necessary Normally there should be no requirement for further post-release documentation or procedures. 6. Category 3 - Low value dutiable consignments 6.1. This category comprises consignments that are above the value and/or duty/tax limits of category 2 consignments or do not qualify for duty and tax remission or waiver. Any goods that are prohibited or restricted are excluded. Notes: (i) For example the value of the consignment should be SDR 50 or above but below SDR These consignments are above any de minimis threshold specified for Category 2 but below the value specified in national legislation for which a full Goods declaration is required. 6.

7 (ii) Where practicable, these threshold values and/or amounts should be stipulated in national legislation Customs shall ensure that information regarding the value and/or the duty/tax limit for consignments in this category is readily available. Note: Customs administrations should carry out regular reviews of the value or the duty and/or tax limits used for determining whether consignments fall into this category taking into consideration inflation and the need to simplify the processing of these goods In determining the value of these consignments, transport costs may be excluded, as indicated in item 11.2 of these Guidelines The following release/clearance procedures may be considered: Immediate release with simultaneous clearance 6.5. Consignments may be granted immediate release with simultaneous clearance subject to any Customs selective documentary and/or physical examination of the goods based on risk management techniques and provided that: (a) information required by Customs as indicated in item 6.7 below is given in advance of the arrival of the goods for the purposes of processing information, calculating the amount of duties and taxes payable and for selecting consignments for documentary and/or physical examination, if deemed necessary; (b) a simplified or full Goods declaration containing the information required by Customs is presented prior to the arrival of the goods; (c) all duties and taxes are paid or deferred payment terms are accepted. Immediate release with subsequent clearance 6.6. Immediate release with subsequent clearance may be granted provided that: (a) a manifest and/or a waybill or an inventory prepared by the operator or agent or a provisional declaration containing the information required by Customs as indicated in item 6.7 is presented to Customs; (b) adequate financial guarantees are given to Customs for securing payment of duties and taxes; (c) Customs, if it deems necessary based on risk management techniques, subjects such consignments to any documentary and/or physical examination prior to release; (d) a simplified Goods declaration which may also be a periodic Goods declaration containing details of all items released with under this procedure is presented to the Customs during a specified period; (e) all duties and taxes are paid or deferred payment terms are accepted on finalizing the clearance of the consignments concerned. 7.

8 6.7. Each Customs administration, based on national legislation and other requirements, should specify the minimum list of data elements required to provide release of goods under this Category. The list of such data and other requirements that are to be complied with should be published and made available in accordance to the principles set out in Chapter 9 of the General Annex of the Revised Kyoto Convention. Customs are encouraged to limit the data required to only such particulars that are deemed necessary to ensure compliance with Customs laws. 7. Category 4 - High value consignments 7.1. This category comprises consignments not falling under the other three categories described above and includes consignments containing goods that are subject to restrictions. Normal release and clearance procedures, including payment of duties and taxes apply Immediate release for this category will be facilitated if the necessary information is received by Customs at a stipulated time in advance of the arrival of the goods In addition consignments in this category may be granted immediate release with subsequent clearance if a provisional or a simplified Goods declaration or invoice with the minimum information required by Customs to grant release is provided. Adequate financial guarantees are normally provided to Customs for securing the payment of duties and taxes. Any permits, certificates, etc., required may be furnished at the time of release or prior to clearance. For restricted goods these would usually be required to be furnished at the time of release Special procedures for authorized persons e.g. periodic Goods declaration, would also facilitate the release/clearance of goods in this category Information requirements for this category should be limited to that necessary to ensure compliance with Customs law and should be fully based on the WCO Customs Data Model. 8. Sorting and transhipment operations 8.1. Subject to the provisions of national legislation, Customs may allow sorting and transhipment operations to take place with the minimum of controls in a place designated by Customs, provided that adequate security has been furnished Customs should accept any commercial or transport document for the consignment concerned for the purposes of transhipment provided that they meet all the Customs requirements. 9. Information and documentation requirements to facilitate and expedite immediate release/clearance of consignments 9.1. Operators are encouraged to pre-advise Customs of the shipment or arrival of consignments. This pre-advice could be in the form of a manifest, cargo declaration or summary report in either electronic or hard-copy form and should contain the information required by Customs for the release/clearance of the different categories of consignments. The provision of such information in advance may enable Customs to: (a) ascertain the category of consignments, prior to arrival, so that the appropriate release/clearance procedures can be applied at the time goods actually arrive; 8.

9 (b) (c) apply risk management techniques to identify high-risk consignments requiring more scrutiny; release immediately correspondence and documents and no value or low value non-dutiable and/or non-taxable consignments which contain goods on which there are no restrictions and prohibitions. Normally, there should be no further Customs intervention or any subsequent submission of consolidated or periodic Goods declarations. Notes: (i) (ii) (iii) Advance lodgement of information and documentation should not affect the point in time to be taken into consideration in determining the rate of duties and taxes, where applicable, as this will always be the point in time which is specified in national legislation. If national legislation provides for submission of data to a single agency on behalf of other agencies within the Customs territory, Customs should accept appropriate data from that source. Provision and acceptance of this information in an electronic format will enhance Customs abilities to immediately release goods. 10. Shipper's/consignor's declaration of contents and value The shipper's/consignor's declaration of contents and value may be accepted by Customs for purposes of ascertaining the correct category of consignments where relevant, for the calculation or waiving of duties and taxes The acceptance of such a declaration may be limited to correspondence and documents (category 1) and low value consignments for which no duties or taxes are collected (category 2) as no duties and taxes will be chargeable on these consignments and as restricted or prohibited goods will be excluded The operator, importer s agent or importer in the country of importation may be required to verify the shipper's declaration of the contents and value. Note: The shipper's/consignor's declaration may be affixed to the package as a label or be contained in a waybill, house waybill or invoice which should be signed by him, and if required be attached to the relevant consignment. The shipper's/consignor's declaration may also be electronically transmitted. 11. Transport costs For computing the value of consignments in category 1 (correspondence and documents) and category 2 (low value consignments for which no duties or taxes are collected), transport costs may be excluded The exclusion of transport costs in computing the value of consignments in category 3 (Low value dutiable consignments) and category 4 (high value consignments) would depend on national legislation. 9.

10 12. Examination of consignments Customs has the right to examine all consignments regardless of the procedure being used (e.g. import, export, Customs transit, transhipment) to ensure compliance with the laws and regulations that Customs are responsible for enforcing However, Customs should not as a matter of course examine all consignments but may carry out examinations based on risk management techniques If goods must be inspected by other competent authorities and the Customs also schedules an examination, the Customs shall ensure that the inspections are coordinated and, if possible carried out at the same time. 13. Places of release/clearance of consignments Customs shall designate the Customs offices or other places at which consignments may be released/cleared Customs may, when considered necessary and depending on the volume of consignment traffic, direct such traffic to designated areas so that its release/clearance can be treated as separate from that of other baggage or general cargo The following places may be designated for the Customs release/clearance of export, transhipment and import consignments, depending on the volume of consignment traffic and other resource and logistical considerations: (a) At Customs offices where the volume of consignments is small, goods may be released/cleared as accompanied baggage in the passenger hall when brought as on-board courier consignments, and at the freight sheds in the case of consignments carried as freight. (b) At Customs offices with low to medium levels of traffic, special areas may be set aside, e.g. in the passenger halls or freight sheds, for release/clearance and for authorized operations connected therewith. (c) At Customs offices where there is a sufficiently large volume of traffic, joint Customs/operator facilities (e.g. hubs) may be provided In the above cases and particularly where there are joint Customs/operator facilities, operators may be required to provide Customs, free of charge, with certain prescribed facilities, e.g. premises, equipment, supplies and adequate physical security. 14. Charges for release/clearance Customs officers may be stationed permanently at those places specially designated for release/clearance, or attend as and when required. Any expenses that this entails may be charged to the operators At the request of the operators and where the level of business so justifies, Customs may, insofar as its resources permit, allow the release/clearance of consignments to take place outside Customs offices' business hours for commercial traffic. 10.

11 14.3. Any expenses chargeable by Customs shall be limited to the approximate cost of the services rendered. 15. Information concerning the status of consignments Customs and operators should establish compatible information systems that would assist operators to ascertain the status of their consignments When Customs cannot release a consignment, they should notify the operator as soon as possible and give reasons therefor. 16. Co-operation agreements or arrangements between Customs and operators The means of implementing these Guidelines could be facilitated by the agreements or arrangements concluded between the two parties Customs and operators are encouraged to conclude agreements for example Memorandum of Understanding (MOU) at the national level or local level in order, inter alia: Note: (a) to define in general the responsibilities of operators vis-à-vis Customs; (b) to provide for the binding nature of any Customs declaration in whatever form for obtaining the release/clearance of consignments; (c) to provide for co-operation between operators and Customs in maintaining security in those areas or places designated for the release/clearance of consignments; (d) to provide for co-operation in the interdiction of narcotic smuggling, commercial fraud, restricted and prohibited goods; (e) to institute facilitated and expeditious Customs release/clearance procedures for consignments, provided that operators conform to relevant Customs requirements, e.g., payment for special or additional services, the provision of financial guarantees, and the provision of advance information or documentation; (f) to identify the documentation or its electronic equivalent which is sufficient to establish, for example, such details as the value, content, consignor and consignee, and which could be accepted by Customs; (g) to ensure that Customs is provided with premises and other facilities for their operations, if so required, in places designated for the release/clearance of consignments; (h) to provide for timely notice to be given by either party to the agreement if amendments to or abrogation of the agreement is contemplated. National legislation may provide for such agreements, in such a way that they are legally binding on all parties. 11.

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13 Appendix I INDICATIVE LIST OF DATA ELEMENTS FOR CONSIGNMENTS COVERED UNDER CATEGORIES 1, 2 & 3 Notes: (i) (ii) (iii) The data elements for all 3 Categories are purely indicative. Customs are not restricted to requiring only those data elements specified. Customs, based on their national legislation and for purposes of risk assessment, may require fewer data elements or specify their requirement for more data elements than those listed for each of the Categories below. Customs are encouraged to limit the data required to only such particulars that are deemed necessary to ensure compliance with Customs laws. I/1.

14 WCO Data Model version 3.40 IRG ID Name Definition Class 009 Trader reference A number assigned by a declarant such as a trader reference or a carrier reference 016 UCR Unique number assigned to goods being subject to cross border transactions 063 Country of origin, coded To identify the country in which the goods have been produced or manufactured, according to criteria laid down for the application of the Customs tariff or quantitative restrictions, or any measure related to trade 085 First port of arrival, coded To identify the first arrival location. This would be a port for sea, airport for air and border post for land crossing UCR Categor y Format Code List X X an..35 UCR X X an..35 WCO (ISO15459) or equivalent Origin X X a2 EDIFACT codes (3207) = ISO alpha code BorderTransportMea ns X X X an..17 UN/LOCODE (an..5) + user code (an..12), or user code (an..17) 103 Nature of transaction, coded Code specifying the nature of a transaction associated with a shipment GoodsShipment X X n..2 WCO code (n1) + User code (n1) 108 Customs value Amount declared for Customs purposes of those goods in a GovernmentAgency X X n..16,2 consignment which are subject to the same Customs procedure, and have the same tariff/statistical heading, country information and duty regime GoodsItem 121 Charges Aggregate cost of freight, insurance and all other costs and CustomsValuation X X n..16,2 expenses from the foreign exit location to the entry location 126 Gross weight item level Weight of line item including packaging but excluding the transport equipment GoodsMeasure X X n..16,6 131 Total gross weight Weight (mass) of goods including packaging but excluding the Declaration X X X n..16,6 carrier's equipment for a document 135 Currency, coded Code specifying a monetary unit or currency CurrencyExchange X X a3 EDIFACT codes (6345) = ISO alpha code 137 Description of goods Plain language description of the nature of a goods item sufficient to identify it for cross-border regulatory purposes such as customs, phytosanitary, statistical or transport. Commodity X X an..512 I/2.

15 Annex I to Doc. PC0357E1 WCO Data Model version 3.40 IRG Categor ID Name Definition Class y Format Code List Shipping marks Free form description of the marks and numbers on a transport Packaging X X an..512 UN/ECE unit or package Recommendation Number of packages Number of individual items packaged in such a way that they Packaging X X n..8 cannot be divided without first undoing the packing 145 Commodity Classification The non-commercial categorization of a commodity by a Classification X an..18 First 6 digits must standard-setting organization be the HS code 146 Total number of packages Count of total number of packages of the entire declaration/ Consignment; X X X n..8 consignment Declaration 149 Conveyance reference number To identify a journey of a means of transport, for example BorderTransportMea X X X an..17 voyage number, flight number, trip number ns 159 Equipment identification Marks (letters and/or numbers) which identify equipment e.g. TransportEquipment X X X an..17 ISO 6346, IATA number unit load device 166 Government procedure, coded Code specifying a procedure GovernmentProcedu X X X an..7 EDIFACT codes re (7365) For Customs: User codes, categorized based on the Revised Kyoto Convention 173 Date of arrival at place of Date of arrival at port or airport with intent to unload UnloadingLocation X X X an..17 discharge 337 Commodity Classification Type A qualifier to describe the commodity classification, e.g. Harmonized Tariff Schedule (HTS), Export Control Classification Code (ECCC), UNDG Code list, International Code of Zoological Nomenclature (ICZN) Classification X an..3 EDIFACT codes (7143) D005 Additional document reference Identifier of a document providing additional information AdditionalDocument X an..35 number D006 Additional document type, coded Code specifying the name of an additional document AdditionalDocument X an..3 EDIFACT codes (1001) or User codes D016 Invoice number Reference number to identify an invoice Invoice X an..35 I/3.

16 Annex I to Doc. PC0357E1 WCO Data Model version 3.40 IRG Categor ID Name Definition Class y Format Code List D023 Transport document number Reference number to identify a document evidencing a TransportContractDo X X? an..35 transport contract cument L009 Place of loading Name of a seaport, airport, freight terminal, rail station or other LoadingLocation X X X an..256 place at which goods are loaded onto the means of transport being used for their carriage L012 Place of discharge Name of the seaport, airport, freight terminal, rail station or UnloadingLocation X X X an..256 other place at which the goods (cargo) are unloaded from the means of transport having been used for their carriage L024 Place or country whence Identification of the place in country or country from which the GoodsConsignedPla X X an..17 UN/LOCODE consigned, coded goods were initially despatched to the importing country ce (an..5) and user code (an..12), or ISO alpha code R003 Agent - name Name and address of a party authorised to act on behalf of Agent X X an..70 another party R011 Carrier - name Name [and address] of party providing the transport of goods Carrier X X X an..70 R012 Carrier identification between named points To identify a party providing the transport of goods between named points R014 Consignee name Name [and address] of party to which goods are consigned Consignee X X an..70 R020 Consignor - name Name of the party consigning goods as stipulated in the Consignor X X an..70 transport contract by the party ordering transport R031 Exporter - name Name [and address] of the person who makes - or on whose behalf - the export declaration - is made - and who is the owner of the goods or has similar right of disposal over them at the time when the declaration is accepted Exporter X X an..70 R037 Importer - name Name [and address] of party who makes -or on whose behalf a Customs clearing agent or other authorized person makes - an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned Carrier Importer X X X an..17 International codes (e.g. DUNS, EAN) or user codes X X an..70 I/4.

17 WCO Data Model version 3.40 IRG ID Name Definition Class R038 Importer, coded T001 Identification of means of transport at arrival T002 Identification of means of transport at arrival, coded T003 Identification of means of transport at departure T004 Identification of means of transport at departure, coded T005 Identification of means of transport crossing the border T006 Identification of means of transport crossing the border, coded Identifier of party who makes - or on whose behalf a Customs clearing agent or other authorised person makes - an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned Name to identify the means of transport used at the time of Importer ArrivalTransportMea arrival ns Identifier to identify the means of transport at the time of arrival ArrivalTransportMea ns To identify the means of transport used at the time of presentation of the consignment to a Customs office in the context of a goods declaration Identifier to identify the means of transport at the time of departure Name to identify the means of transport used in crossing the border Identifier to identify the means of transport used in crossing the border DepartureTransport Means DepartureTransport Means BorderTransport Means BorderTransportMea ns Annex I to Doc. PC0357E1 Categor y Format Code List X an..17 International codes (e.g. DUNS, EAN) or user codes X X X an..35 X X X an..25 Sea: ITU Standard or Lloyd's number; Air: IATA aircraft ID; Road: national license plate; Rail: locomotive number X X X an..35 X X X an..25 Sea: ITU Standard or Llod's number; Air: IATA aircraft ID; Roa: national license plate; Rail: locomotive number X X X an..35 X X X an..25 Sea: ITU Standard or Lloyd's number; Air: IATA aircraft ID; Road: national license plate; Rail: locomotive number I/5.

18 Annex I to Doc. PC0357E1 WCO Data Model version 3.40 IRG ID Name Definition Class T007 Identification of means of transport for transit Name to identify the means of transport used for transit TransitTransportMea ns Categor y Format Code List X X X an..25 Sea: ITU Standard or Lloyd's number; Air: IATA aircraft ID; Road: national license plate; Rail: locomotive number I/6.

19 Appendix II METHODS OF APPLICATION This Appendix contains examples of national practice which have been proposed by some countries within the framework of a survey of WCO Members. It involves an exchange of experiences which could serve as a source of inspiration for WCO Members wishing to apply the Immediate Release Guidelines. The appendix will be regularly updated when information and national practices are received from Members. 1. AUSTRALIA: SELF-ASSESSED CLEARANCE (SAC) DECLARATIONS Imported goods valued at or below A$1000* that arrive in Australia by sea or air cargo must be declared to the Australian Customs and Border Protection Service (Customs and Border Protection) on a self-assessed clearance (SAC) declaration. SAC declarations are not required for the clearance of goods with a value at or below A$1000 that arrive by international mail (post). When you make a SAC declaration you are required to declare that: the value of the goods does not exceed A$1000, or you want to refer the goods to Customs and Border Protection or Australian Quarantine and Inspection (AQIS). Generally, there is no requirement to pay duty and Goods and Services Tax (GST) on imported goods valued at or below A$1000 except for alcohol and/or tobacco products. There is no documentary (paper) option for the lodgement of a SAC declaration. CARGO REPORT SAC DECLARATION Cargo reporters are responsible for reporting cargo to Customs and Border Protection. The majority of SAC declarations lodged with Customs and Border Protection are made when a cargo reporter completes a cargo report for air cargo. When SAC declarations are made in this way you do not have to do anything. Not all cargo reporters make SAC declarations when they make cargo reports. If a cargo reporter does not make a SAC declaration on your behalf, you will need to make a SAC declaration. Your carrier or Freight Forwarder will usually notify you when your imported Goods arrive and if you need to make a SAC declaration. Check this with your carrier or Freight Forwarder. HOW TO LODGE A SAC DECLARATION SAC declarations must be lodged electronically. You have two options: 1. You may use a Customs broker or other service provider to lodge SAC declarations. Fees may be charged. II/1.

20 2. Lodge a SAC declaration yourself by using the Integrated Cargo System (ICS). You need to hold a digital certificate to do this. (Further information on communicating electronically with Customs and Border Protection is available at There are no Customs and Border Protection charges for making a SAC declaration. TYPES OF SAC DECLARATIONS There are two types of SAC declarations you can make: SAC declaration (Full Format) SAC declaration (Short Form). SAC DECLARATION (FULL FORMAT) In the following instances, goods that require a SAC declaration are cleared more quickly if a SAC declaration (Full Format) is used: 1. an exemption or other concession applies 2. a permit or approval is required 3. duty and GST is payable because: - the goods include alcohol and/or tobacco products - the goods are part of a larger consignment or - of commercial reasons. A SAC declaration (Full Format) can be made by the importer (you) or a licensed Customs Broker. SAC declaration service providers can be found through an internet search or in your local telephone directory. Customs brokers can be found through an internet search, in your local telephone directory or online at SAC DECLARATION (SHORT FORM) A SAC declaration (Short Form) is made where only minimal information is required. A SAC declaration (Short Form) can be used to pay duty and GST for imported goods that include alcohol and/or tobacco products. Anyone who has a digital certificate and is registered in the ICS can make a SAC declaration (Short Form). SAC declaration service providers and Customs brokers can make this type of SAC declaration. PROHIBITED AND RESTRICTED GOODS If you import prohibited and restricted goods, you will need to obtain permission from the government agency that issues permits or approvals for those goods. FOR MORE INFORMATION II/2.

21 For more information on any importation matter, contact the Customs Information and Support Centre on , or visit our website OTHER INFORMATION For information on quarantine matters, contact AQIS on or visit the AQIS website AQIS is a part of the Biosecurity Services Group within the Department of Agriculture, Fisheries and Forestry. 2. CANADA Authorized Courier Low Value Shipments (LVS) Program participants report transactional shipment data (i.e. importer/consignee and exporter name and addresses, description, value, country of origin, weight, etc.) for shipments qualifying to the Program on one consolidated Cargo/Release List instead of individual cargo and accounting documents. To qualify for the Program, the shipments must be less than $1,600 CAN (to be increase to $2,500CAN on July 1, 2012) and not contain goods that are prohibited, restricted or controlled. At the present time, there are 12 Courier LVS Program participants. Eligibility requirements to participate in the Courier LVS Program are that the courier must be an approved bonded carrier and: - That it be an approved carrier and/or courier Partner In Protection member (Authorize Economic Operator - Trusted Trader); - That it allows the CBSA the use of its proprietary system for report, release and risk assessment purposes; - To transmit its pre-arrival cargo data to the CBSA for national risk assessment purposes (future implementation). Authorized participants receive expedited release of their shipments under the Courier LVS Program because transactional release authorization has been replaced by "blanket" release authorization. "Blanket" release authorization is achieved through a prior exchange of client lists between the participants and the Canadian customs brokers. Once the qualifying shipments have been released, the authorized Courier LVS Program participants must provide the appropriate importers/customs brokers with the cargo report and any accompanying documentation in order that the LVS goods are properly accounted for. This accounting function is also done on a consolidated basis instead of individual transactions. 3. COLOMBIA Colombia, within the Customs Statute provides for the Direct Delivery shipments sent express delivery. The article 204 of Decree 2685 of 1999, as amended by Article 1 of Decree 1012 of 2004 provides that the Directorate of Taxes and Customs may be authorized without any prior II/3.

22 processing, Direct Delivery to the importer of certain goods that require it, either because they enter as an aid for victims of disasters or accidents, or because of their special nature or they respond to the satisfaction of a pressing need. In the last two cases, cause the customs taxes that may apply and Customs, if deemed appropriate, require collateral securing the completion of the procedures of the import. In the case of entry of aid for victims of disasters or accidents, goods classifiable under Chapters 84 to 90 of the Customs Tariff, shall re-exported or placed under the corresponding import mode, immediately comply with the purpose for which they were imported. They may also could be delivered directly to the importer, without any prior processing, under the terms and conditions for goods entering as aid to victims of disasters or accidents as follow: a) The goods donated to government agencies for national law enforcement agencies or foreign governments, under international conventions, treaties or international or inter-agency cooperation projects and entered into by such assistance; b) Imports of goods made by diplomatic missions in the country, which will be given on loan to government agencies at the national level, which may re-exported or placed under the import mode as appropriate; c) Goods for official entities that are imported in project development or cooperative agreements or assistance, by international cooperation or diplomatic missions in the country; d) Goods donated for the Social Solidarity Network, to develop its corporate purpose, by a foreign entity of any kind, an international organization or a governmental organization in their country of origin. Imported goods and the national customs territory may not be commercialized. 4. GEORGIA Georgian legislation defines certain cases of simplifying the declaration of goods: - Declaration in advance before importing goods into the economic territory of Georgia or on no later than the following business day upon presentation of goods to the portal. - Sites of registration of commodity to be imported/exported to/from the economic territory of Georgia may carry out the same function. Following is subject to registration in Portal: a) Good imported by air transport, luggage and/or hand luggage, declared in the import commodity transaction; b) Consignment transported by a person across the economic border of Georgia (except for the portals Samtatskaro, Akhkerpi, mtkvari ) with the value of up to GEL 3000, declared in the import commodity transaction; c) Consignment stipulated by Sub-clauses d.d and d.e, Article 199 of the Tax Code of Georgia (Group of Goods); II/4.

23 d) Goods to be exported by a person from the economic territory of Georgia by the export commodity transaction which, pursuant to the established rule, is declared verbally or by a natural person s customs tax return or by a simplified customs tax return or by submission of a consignment note; e) Personal things (except for a vehicle), furniture and household equipment of a natural person while departing from Georgia for permanent residence; f) Goods of less than GEL 3000 basic price declared in an external processing commodity transaction; g) Processed goods declared in import accepted as per Sub-section f of this Clause as a result of processing the goods declared in external processing commodity transaction; h) Returned goods declared in import which was exported from the economic territory of Georgia by submission of a simplified customs tax return or a consignment note or by verbal tax return (in case of excise goods subject to labelling); i) Goods for personal use brought by a non-resident natural person to the territory of Georgia during his/her temporary visit (business trip or employment contract); j) Other goods brought together with means of transport by a container to portal Batumi Port or Portal Poti and Kulevi Ports and Poti Free Industrial Zone. - Simplified procedures for Golden list members: The goods of Golden Lists members can be released directly at the Customs Crossing Point or may be transported to its own warehouse being accompanied with the internal transit document. Payment of Customs Duty, Import VAT and Import Excise can be deferred for 30 days The supporting documents to the declaration are presented in the electronic version and all the paper documents are kept at the declarant s premises 5. HUNGARY The method depends on the means of transportation in Hungary. There are agreements of simplification between the courier companies and the Hungarian customs which cover the categories nr. 1. and 2. In these cases the Airport Customs Directorate makes the local level risk analysis and selection for physical or documentary check based on pre-arrival manifest data sent by the courier companies via . All of the parcels which are not selected become released immediately after arrival. Non-courier shipments and parcels under categories nr. 3 and 4 can be released after arrival based on customs declaration. Although it is not immediate release, the electronic systems (AIS, AES) efficiently fasten the process, therefore all steps which are necessary to be taken in the customs clearance procedure can be done within minutes after arrival. The summary declaration that must be lodged for goods entering or leaving the customs territory of the Community contains the information detailed in Annex 30/A of the Commission regulation (EEC) No.2454/93. II/5.

24 6. DOMINICAN REPUBLIC 1. Electronic submission by the airline of the manifest. 2. Submission of the supplementary manifest by the Courier Company. 3. Electronic request for an internal transfer of goods. 4. Electronic approval of the transfer. 5. Electronically release from the lines (deposit) where the goods arrived. 6. Internally transfer the goods to the warehouse (deposit) where the goods will be inspected, under custody of a Customs officer. 7. Electronic register of the file into the warehouse where the goods will be verified. 8. Once the goods have arrived, the classification of goods is done by the courier company. 9. Delivery of the cargo manifest to the clearing Commission. 10. Start of the clearance process, which is led by a Commission, composed of three customs officers including members of the State security bodies. 11. Immediate Release of goods from categories A and B, exempt any payment (valued under US $200.00). With regards to goods in categories C and D, after having been inspected, they are delivered by the Commission to the person in charge of warehouse (deposit) to be subsequently released after relevant payments. 12. In the event that goods declared under category B (de minimis) is being held due to the fact that after inquires its value has been found to exceed the US$ , they shall be detained in the system until they comply with due the payment of taxes. 13. Finally, there is an electronic release of the manifest for goods under categories A and B. 7. SINGAPORE In Singapore, Customs will generally grant immediate release and clearance simultaneously to all consignments. Goods that are imported would be presented at the checkpoints for clearance, together with the approved customs declarations and supporting documents, and are thereafter released into customs territory. This is facilitated through TradeNet, Singapore s national online single window system since 1989, where the information in the customs declarations submitted by traders is used by Customs to conduct risk analysis. In addition, Customs implemented the Advance Clearance for Courier and Express Shipments (ACCESS) system in 1994 to facilitate the pre-clearance of air express shipments. With this system, air express companies are able to submit shipment information electronically to Customs, enabling Customs to conduct risk analysis, and receive the pre-clearance inspection advice in advance, resulting in faster clearance at the checkpoints. 8. URUGUAY We have two decrees for the entry of goods: 1) Decree 506/001: The weight per unit cannot exceed 20 kg. If the goods are parcels (Family Gifts, clothes, unaccompanied personal use) and Customs estimated value does not exceed USD 50 FOB value, they will be exempt from the import taxes. II/6.