protocol amend intern convent simplif harmonis custom procedur brussel june contract parti intern convent simplif harmonis custom procedur kyoto enter forc septemb hereinaft quot convent quot establish auspic custom cooper council hereinaft quot council quot achiev aim elimin diverg custom procedur practic contract parti hamper intern trade intern exchang meet intern trade custom facilit simplif harmonis custom procedur practic ensur standard custom control enabl custom respond major busi administr method techniqu convent amend amend convent provid core principl simplif harmonis made obligatori contract parti amend convent provid custom effici procedur support effect control method enabl achiev high degre simplif harmonis custom procedur practic essenti aim council make major contribut facilit intern trade agre articl preambl articl convent amend set text contain appendix hereto articl annex convent replac gener annex contain appendix ii specif annex contain appendix iii hereto articl contract parti convent express consent bound protocol includ appendic ii sign reserv ratif deposit instrument ratif sign subject ratif acced protocol open june signatur headquart council brussel contract parti convent open access protocol includ appendic ii enter forc month contract parti sign protocol reserv ratif deposit instrument ratif access contract parti express consent bound protocol accord paragraph contract parti convent accept amend convent parti protocol contract parti protocol forc month sign protocol reserv ratif deposit instrument ratif access articl contract parti convent express consent bound protocol accept specif annex chapter contain appendix iii hereto notifi secretari gener council accept recommend practic respect enter reserv articl entri forc protocol secretari gener council accept instrument ratif access convent articl relat parti hereto protocol appendic supersed convent articl secretari gener council depositari protocol perform function provid articl contain appendix protocol articl protocol open signatur contract parti convent headquart council brussel june articl accord articl charter unit nation protocol appendic regist secretariat unit nation request secretari gener council wit whereof undersign duli authoris thereto sign protocol brussel twenti sixth dai june nineteen hundr nineti english french languag text equal authent singl origin deposit secretari gener council transmit certifi copi entiti refer paragraph articl contain appendix protocol appendix annex intern convent simplif harmonis custom procedur amend preambl contract parti present convent establish auspic custom cooper council endeavour elimin diverg custom procedur practic contract parti hamper intern trade intern exchang desir contribut effect develop trade exchang simplifi harmonis custom procedur practic foster intern cooper note signific benefit facilit intern trade achiev compromis standard custom control recognis simplif harmonis accomplish appli principl implement programm aim continu modernis custom procedur practic enhanc effici effect applic custom procedur practic predict consist transpar manner provis interest parti inform custom law regul administr guidelin procedur practic adopt modern techniqu risk manag audit base control maximum practic inform technolog cooper nation author custom administr trade commun implement relev intern standard provis affect parti easili access process administr judici review convinc intern instrument incorpor object principl contract parti undertak appli lead high degre simplif harmonis custom procedur practic essenti aim custom cooper council make major contribut facilit intern trade agre chapter definit articl purpos convent quot standard quot mean provis implement recognis achiev harmonis simplif custom procedur practic quot transit standard quot mean standard gener annex longer period implement permit quot recommend practic quot mean provis specif annex recognis practic widest applic consid desir quot nation legisl quot mean law regul measur impos compet author contract parti applic territori contract parti concern treati forc parti bound quot gener annex quot mean set provis applic custom procedur practic refer convent quot specif annex quot mean set provis applic custom procedur practic refer convent quot guidelin quot mean set explan provis gener annex specif annex chapter cours action appli standard transit standard recommend practic describ practic recommend exampl greater facil quot perman technic committe quot mean perman technic committe council ij quot council quot mean organis set convent establish custom cooper council brussel decemb quot custom econom union quot mean union constitut compos state compet adopt regul bind state respect matter govern convent compet decid accord intern procedur sign ratifi acced convent chapter ii scope structur scope convent articl contract parti undertak promot simplif harmonis custom procedur end conform accord provis convent standard transit standard recommend practic annex convent prevent contract parti grant facil greater provid contract parti recommend grant greater facil extens articl provis convent preclud applic nation legisl regard prohibit restrict good subject custom control structur convent articl convent compris bodi gener annex specif annex gener annex specif annex convent consist principl chapter subdivid annex compris definit standard gener annex transit standard specif annex recommend practic annex accompani guidelin text bind contract parti articl purpos convent specif annex es chapter contract parti bound constru integr part convent relat contract parti refer convent deem includ refer annex es chapter chapter iii manag convent manag committe articl establish manag committe implement convent measur secur uniform interpret applic thereof amend propos thereto contract parti member manag committe compet administr entiti qualifi contract parti convent provis articl member world trade organis entitl attend session manag committe observ statu right observ determin council decis aforement right exercis entri forc decis manag committe invit repres intern government government organis attend session manag committe observ manag committe recommend contract parti amend bodi convent ii amend gener annex specif annex chapter incorpor chapter gener annex iii incorpor specif annex chapter specif annex decid amend recommend practic incorpor recommend practic specif annex chapter accord articl implement provis convent accord articl review updat guidelin issu relev convent refer inform perman technic committe council decis compet administr contract parti commun secretari gener council propos paragraph articl reason therefor request inclus item agenda session manag committe secretari gener council bring propos attent compet administr contract parti observ refer paragraph articl manag committe meet year annual elect chairman vice chairman secretari gener council circul invit draft agenda compet administr contract parti observ refer paragraph articl week manag committe meet decis arriv consensu matter manag committe decid vote contract parti present propos paragraph articl approv third major vote cast matter decid manag committe major vote cast articl convent appli custom econom union contract parti case vote number vote equal total vote allot member contract parti closur session manag committe adopt report report transmit council contract parti observ mention paragraph absenc relev provis articl rule procedur council applic manag committe decid articl purpos vote manag committe separ vote specif annex chapter specif annex contract parti entitl vote matter relat interpret applic amend bodi gener annex convent matter specif annex chapter specif annex forc contract parti accept specif annex chapter vote contract parti entitl vote draft specif annex chapter specif annex chapter iv contract parti ratif convent articl member council member unit nation specialis agenc contract parti convent sign reserv ratif deposit instrument ratif sign subject ratif acced convent open june signatur headquart council brussel member refer paragraph articl open access member contract parti time sign ratifi acced convent specif annex chapter accept subsequ notifi depositari accept specif annex chapter contract parti accept specif annex chapter specif annex notifi depositari accord paragraph articl custom econom union accord paragraph articl contract parti convent custom econom union inform depositari compet respect matter govern convent custom econom union inform depositari substanti modif extent compet custom econom union contract parti convent matter compet exercis right fulfil respons convent confer member union contract parti convent case member union entitl individu exercis right includ vote articl contract parti ratifi convent acced thereto bound amend convent includ gener annex enter forc date deposit instrument ratif access contract parti accept specif annex chapter bound amend standard contain specif annex chapter enter forc date notifi accept depositari contract parti accept specif annex chapter bound amend recommend practic contain enter forc date notifi accept depositari enter reserv recommend practic accord articl convent applic convent articl contract parti time sign convent reserv ratif deposit instrument ratif access time declar notif depositari convent extend territori intern relat respons notif effect month date receipt thereof depositari convent appli territori name notif convent enter forc contract parti concern contract parti made notif paragraph articl extend convent territori intern relat respons notifi depositari procedur articl convent territori question longer appli convent articl applic convent custom econom union contract parti notifi secretari gener council territori form custom econom union territori singl territori accept provis reserv articl contract parti bound gener annex contract parti accept specif annex chapter contract parti accept specif annex chapter bound standard contract parti accept specif annex chapter bound recommend practic time accept time notifi depositari recommend practic respect enter reserv state differ exist provis nation legisl recommend practic concern contract parti enter reserv withdraw part time notif depositari date withdraw take effect contract parti bound specif annex chapter examin possibl withdraw reserv recommend practic enter term paragraph notifi secretari gener council result review end year period commenc date entri forc convent contract parti provis nation legisl opinion contrari withdraw reserv implement provis articl contract parti implement standard gener annex specif annex es chapter accept month annex es chapter enter forc contract parti contract parti implement transit standard gener annex month date gener annex enter forc contract parti contract parti implement recommend practic specif annex es chapter accept month specif annex es chapter enter forc contract parti reserv enter recommend practic period provid paragraph articl practic insuffici contract parti implement provis gener annex contract parti request manag committe end period refer paragraph articl provid extens period make request contract parti state provis gener annex regard extens period requir reason request except circumst manag committe decid grant extens decis manag committe grant extens state except circumst justifi decis extens case year expiri period extens contract parti notifi depositari implement provis regard extens grant settlement disput articl disput contract parti interpret applic convent settl negoti disput settl negoti refer contract parti disput manag committe disput make recommend settlement contract parti disput agre advanc accept recommend manag committe bind amend convent articl text amend recommend contract parti manag committe accord articl ii commun secretari gener council contract parti member council contract parti amend bodi convent enter forc contract parti twelv month deposit instrument accept contract parti present session manag committe amend recommend provid object lodg contract parti period month date commun amend recommend amend gener annex specif annex chapter deem accept month date recommend amend commun contract parti object contract parti case specif annex chapter contract parti bound specif annex chapter contract parti inform secretari gener council intend accept recommend amend condit accept fulfil contract parti send secretari gener council commun provid paragraph articl long notifi secretari gener council accept recommend amend submit object amend period month expiri month period refer paragraph articl object recommend amend notifi accord term paragraph articl amend deem accept effect contract parti commun accord paragraph articl amend deem accept earlier date date contract parti commun notifi secretari gener council accept recommend amend provid accept notifi expiri period month refer paragraph articl date date expiri month period date expiri month period refer paragraph articl amend gener annex specif annex deem accept enter forc month date deem accept period recommend amend expiri period date amend deem accept secretari gener council notifi contract parti convent object recommend amend made accord paragraph commun receiv accord paragraph articl secretari gener council subsequ inform contract parti contract parti parti commun rais object recommend amend accept articl notwithstand amend procedur laid articl convent manag committe accord articl decid amend recommend practic incorpor recommend practic specif annex chapter contract parti invit secretari gener council particip deliber manag committe text amend recommend practic decid commun secretari gener council contract parti member council contract parti convent amend incorpor recommend practic decid paragraph articl enter forc month commun secretari gener council contract parti bound specif annex chapter form subject amend incorpor recommend practic deem accept amend recommend practic enter reserv procedur articl convent durat access articl convent unlimit durat contract parti denounc time date entri forc articl thereof denunci notifi instrument write deposit depositari denunci effect month receipt instrument denunci depositari provis paragraph articl appli respect specif annex chapter contract parti withdraw accept time date entri forc contract parti withdraw accept gener annex deem denounc convent case provis paragraph appli chapter final provis entri forc convent articl convent enter forc month entiti refer paragraph articl thereof sign convent reserv ratif deposit instrument ratif access convent enter forc contract parti month contract parti accord provis articl specif annex chapter convent enter forc month contract parti accept specif annex chapter specif annex chapter enter forc accord paragraph articl specif annex chapter enter forc contract parti month notifi accept specif annex chapter enter forc contract parti convent enter forc contract parti depositari convent articl convent signatur reserv ratif instrument ratif access deposit secretari gener council depositari receiv custodi origin text convent prepar certifi copi origin text convent transmit contract parti member council contract parti secretari gener unit nation receiv signatur reserv ratif ratif access convent receiv custodi instrument notif commun relat examin signatur instrument notif commun relat convent due proper form bring matter attent contract parti question notifi contract parti member council contract parti secretari gener unit nation signatur ratif access accept annex chapter articl convent chapter gener annex specif annex chapter manag committe decid recommend incorpor convent date entri forc convent gener annex specif annex chapter accord articl convent notif receiv accord articl convent withdraw accept annex chapter contract parti denunci articl convent amend accept accord articl convent date entri forc event differ appear contract parti depositari perform function depositari contract parti bring question attent contract parti signatori case manag committe council registr authent text articl accord articl charter unit nation convent regist secretariat unit nation request secretari gener council wit whereof undersign duli authoris thereto sign convent kyoto eighteenth dai nineteen hundr seventi english french languag text equal authent singl origin deposit secretari gener council transmit certifi copi entiti refer paragraph articl convent appendix ii annex gener annex tabl content gt tabl gt chapter gener principl standard definit standard transit standard annex appli custom procedur practic annex applic procedur practic specif annex standard condit fulfil custom formal accomplish procedur practic annex specif annex nation legisl simpl standard custom institut maintain formal consult relationship trade increas cooper facilit particip establish effect method work commensur nation provis intern agreement chapter definit purpos annex convent gt tabl gt chapter clearanc custom formal compet custom offic standard custom design custom offic good produc clear determin compet locat offic hour busi factor account includ requir trade standard request person concern reason deem valid custom subject avail resourc perform function laid purpos custom procedur practic design hour busi custom offic expens chargeabl custom limit approxim cost servic render standard custom offic locat common border cross custom administr concern correl busi hour compet offic transit standard common border cross custom administr concern oper joint control transit standard custom intend establish custom offic convert exist common border cross cooper neighbour custom establish juxtapos custom offic facilit joint control declar person entitl act declar standard nation legisl condit person entitl act declar standard person dispos good entitl act declar respons declar standard declar held respons custom accuraci particular good declar payment duti tax right declar standard lodg good declar declar allow condit laid custom inspect good draw sampl standard custom requir separ good declar respect sampl allow drawn custom supervis provid sampl includ good declar relev consign good declar good declar format content standard content good declar prescrib custom paper format good declar conform layout kei autom custom clearanc process format electron lodg good declar base intern standard electron inform exchang prescrib custom cooper council recommend inform technolog standard custom limit data requir good declar particular deem assess collect duti tax compil statist applic custom law standard reason deem valid custom declar inform requir make good declar provision incomplet good declar allow lodg provid particular deem custom declar undertak complet period standard custom regist provision incomplet good declar tariff treatment accord good accord complet correct good declar lodg instanc releas good delai provid secur requir furnish ensur collect applic duti tax standard custom requir lodgment origin good declar minimum number copi document support good declar standard support good declar custom requir document permit control oper ensur requir relat applic custom law compli standard support document lodg good declar reason deem valid custom product document period transit standard custom permit lodgment support document electron mean standard custom requir translat particular support document permit process good declar lodgment registr check good declar standard custom permit lodg good declar design custom offic transit standard custom permit lodg good declar electron mean standard good declar lodg hour design custom standard nation legisl lai time limit lodg good declar time allow suffici enabl declar complet good declar obtain support document requir standard request declar reason deem valid custom extend time limit prescrib lodg good declar standard nation legisl make provis lodg regist check good declar support document prior arriv good standard custom regist good declar state reason declar standard custom permit declar amend good declar lodg provid request receiv begun check good declar examin good transit standard custom permit declar amend good declar request receiv check good declar commenc reason declar deem valid custom transit standard declar allow withdraw good declar appli custom procedur provid request made custom good releas reason deem valid custom standard check good declar effect time good declar regist standard purpos check good declar custom action deem essenti ensur complianc custom law special procedur authoris person transit standard authoris person meet criteria custom includ record complianc custom requir satisfactori system manag commerci record custom provid releas good provis minimum inform identifi good permit subsequ complet final good declar clearanc good declar premis place authoris custom addit extent special procedur allow singl good declar import export period good import export frequent person authoris person commerci record assess duti tax liabil ensur complianc custom requir allow lodgment good declar mean entri record authoris person support subsequ supplementari good declar examin good time requir examin good standard custom decid good declar examin examin place good declar regist standard schedul examin prioriti examin live anim perish good good custom accept urgent requir transit standard good inspect compet author custom schedul examin custom ensur inspect coordin carri time presenc declar examin good standard custom request declar present repres examin good request grant except circumst exist standard custom deem requir declar present repres examin good give assist facilit examin sampl custom standard sampl deem custom establish tariff descript good declar ensur applic provis nation legisl sampl drawn small error standard custom impos substanti penalti error satisfi error inadvert fraudul intent gross neglig discourag repetit error penalti impos greater purpos releas good standard good declar releas custom examin decid examin provid offenc found import export licens document requir acquir permit relat procedur concern acquir duti tax paid action ensur collect standard custom satisfi declar subsequ accomplish formal respect clearanc releas good provid declar produc commerci offici document give main particular consign concern accept custom secur requir furnish ensur collect applic duti tax standard custom decid requir laboratori analysi sampl detail technic document expert advic releas good result examin provid secur requir furnish provid satisfi good subject prohibit restrict standard offenc detect custom wait complet administr legal action releas good provid good liabl confisc forfeitur need evid stage declar pai duti tax furnish secur ensur collect addit duti tax penalti impos abandon destruct good standard good releas home custom procedur provid offenc detect person concern requir pai duti tax entitl repay thereof request good abandon revenu destroi render commerci valueless custom control custom decid cost involv born person concern good destroi irrecover lost accid forc majeur provid destruct loss duli establish satisfact custom shortag due natur good shortag duli establish satisfact custom wast scrap remain destruct liabl home export duti tax applic wast scrap import export state transit standard custom sell good declar time allow releas offenc discov proce sale deduct duti tax charg expens incur made person entitl receiv held dispos period chapter duti tax assess collect payment duti tax standard nation legisl defin circumst liabil duti tax incur standard time period applic duti tax assess stipul nation legisl assess follow good declar lodg liabil incur standard factor assess duti tax base condit determin nation legisl standard rate duti tax set offici public standard nation legisl point time consider purpos determin rate duti tax standard nation legisl method pai duti tax standard nation legisl person respons payment duti tax standard nation legisl determin due date place payment made standard nation legisl specifi due date releas good date dai releas interest charg period date releas due date standard nation legisl period custom legal action collect duti tax paid due date standard nation legisl determin rate interest chargeabl amount duti tax paid due date condit applic interest standard duti tax paid receipt constitut proof payment issu payer evid constitut proof payment transit standard nation legisl minimum minimum amount duti tax duti tax collect standard custom find error good declar assess duti tax caus collect recoveri amount duti tax legal chargeabl correct error collect amount underpaid amount involv minimum amount nation legisl custom collect recov amount defer payment duti tax standard nation legisl defer payment duti tax condit facil allow standard defer payment allow interest charg extent standard period defer payment duti tax dai repay duti tax standard repay grant establish duti tax overcharg result error assess standard repay grant respect import export good found defect accord agre specif time import export return supplier person design supplier subject condit good work repair countri import export reason time good work repair countri export import reason time good hinder repay indispens discov defect circumst caus export import good altern export import good abandon revenu destroi render commerci valueless custom control custom decid abandon destruct entail cost revenu transit standard permiss custom good origin declar custom procedur payment duti tax custom procedur repay made duti tax charg excess amount due procedur standard decis claim repay reach notifi write person concern undu delai repay amount overcharg made verif claim standard establish custom overcharg result error part custom assess duti tax repay made matter prioriti standard time limit fix claim repay accept limit suffici durat account differ circumst pertain type case repay grant standard repay grant amount involv minimum amount nation legisl chapter secur standard nation legisl enumer case secur requir form secur provid standard custom determin amount secur standard person requir provid secur allow choos form secur provid accept custom standard nation legisl custom requir secur satisfi oblig custom fulfil standard secur requir ensur oblig aris custom procedur fulfil custom accept gener secur declar regularli declar good offic custom territori standard secur requir amount secur provid low respect payment duti tax exce amount potenti chargeabl standard secur furnish discharg custom satisfi oblig secur requir duli fulfil chapter custom control standard good includ mean transport enter leav custom territori liabl duti tax subject custom control standard custom control limit ensur complianc custom law standard applic custom control custom risk manag standard custom risk analysi determin person good includ mean transport examin extent examin standard custom adopt complianc measur strategi support risk manag standard custom control system includ audit base control standard custom seek cooper custom administr seek conclud mutual administr assist agreement enhanc custom control standard custom seek cooper trade seek conclud memoranda understand enhanc custom control transit standard custom inform technolog electron commerc greatest extent enhanc custom control standard custom evalu trader commerci system system impact custom oper ensur complianc custom requir chapter applic inform technolog standard custom appli inform technolog support custom oper cost effect effici custom trade custom condit applic standard introduc comput applic custom relev internation accept standard standard introduct inform technolog carri consult relev parti directli affect greatest extent standard revis nation legisl provid electron commerc method altern paper base documentari requir electron paper base authent method custom retain inform exchang inform custom administr legal approv parti mean electron commerc techniqu chapter relationship custom parti standard person concern choic transact busi custom directli design parti act behalf standard nation legisl set condit person act behalf person deal custom lai liabil parti custom duti tax irregular standard custom transact person concern elect busi account treat favour subject stringent requir custom transact handl person concern parti standard person design parti right person design matter relat transact busi custom standard custom provid parti particip formal consult trade standard custom circumst prepar transact busi parti standard custom give written notif parti decis transact busi chapter inform decis rule suppli custom inform gener applic standard custom ensur relev inform gener applic pertain custom law readili interest person standard inform made amend due custom law administr arrang requir custom make revis inform readili suffici advanc entri forc enabl interest person account advanc notic preclud transit standard custom inform technolog enhanc provis inform inform specif natur standard request interest person custom provid quickli accur inform relat specif matter rais interest person pertain custom law standard custom suppli inform specif request pertin inform interest person made awar standard custom suppli inform ensur divulg detail privat confidenti natur affect custom parti disclosur requir authoris nation legisl standard custom suppli inform free charg charg limit approxim cost servic render decis rule standard written request person concern custom notifi decis write period nation legisl decis advers person concern reason appeal advis standard custom issu bind rule request interest person provid custom inform deem chapter appeal custom matter appeal standard nation legisl provid appeal custom matter standard person directli affect decis omiss custom appeal standard person directli affect decis omiss custom made request custom reason decis omiss period nation legisl result appeal standard nation legisl provid initi appeal custom standard appeal custom dismiss appel appeal author independ custom administr standard final instanc appel appeal judici author form ground appeal standard appeal lodg write state ground made standard time limit fix lodgment appeal decis custom appel suffici time studi contest decis refer chapter prepar appeal standard appeal custom matter requir support evid lodg appeal circumst reason time lodgment evid consider appeal standard custom give rule appeal written notic thereof appel standard appeal custom dismiss custom set reason therefor write advis appel lodg appeal administr independ author time limit lodgement appeal standard appeal allow custom put decis rule independ judici author effect case custom appeal rule annex ii inform purpos articl convent amend protocol amend european commun inform depositori convent european commun compet matter govern bodi convent gener annex matter fall exclus explicit implicit compet laid treati establish european commun amend secondari commun legisl annex iii notif purpos articl revis kyoto convent european commun notifi secretari gener custom cooper council depositori convent custom territori commun singl territori compris territori kingdom belgium territori kingdom denmark faro island greenland territori feder republ germani island heligoland territori buesingen treati novemb feder republ germani swiss confeder territori kingdom spain ceuta melilla territori hellen republ territori french republ oversea territori saint pierr miquelon mayott territori ireland territori italian republ municip livigno campion italia nation water lake lugano bank polit frontier area pont tresa porto ceresio territori grand duchi luxembourg territori kingdom netherland europ territori republ austria territori portugues republ territori republ finland territori kingdom sweden territori unit kingdom great britain northern ireland channel island isl man situat territori franc territori princip monaco defin custom convent sign pari journal officiel de la républiqu français septemb virtu convent consid part custom territori commun custom territori commun includ territori water inland maritim water airspac member state territori refer territori water inland maritim water airspac territori part custom territori commun