Article 1

INTERNATIONAL CONVENTION ON

THE SIMPLIFICATION AND HARMONIZATION OF

CUSTOMS PROCEDURES

(as amended)

PREAMBLE

The Contracting Parties to the present Convention established under the auspices of the Customs Co-operation Council,

ENDEAVOURING to eliminate divergence between the Customs procedures and practices of Contracting Parties that can hamper international trade and other international exchanges,

DESIRING to contribute effectively to the development of such trade and exchanges by simplifying and harmonizing Customs procedures and practices and by fostering international co-operation,

NOTING that the significant benefits of facilitation of international trade may be achieved without compromising appropriate standards of Customs control,

RECOGNIZING that such simplification and harmonization can be accomplished by applying, in particular, the following principles:

• the implementation of programmes aimed at continuously modernizing Customs procedures and practices and thus enhancing efficiency and effectiveness,

• the application of Customs procedures and practices in a predictable, consistent and transparent manner,

• the provision to interested parties of all the necessary information regarding Customs laws, regulations, administrative guidelines, procedures and practices,

• the adoption of modern techniques such as risk management and audit-based controls, and the maximum practicable use of information technology,

• co-operation wherever appropriate with other national authorities, other Customs administrations and the trading communities,

• the implementation of relevant international standards,

• the provision to affected parties of easily accessible processes of administrative and judicial review,

CONVINCED that an international instrument incorporating the above objectives and principles that Contracting Parties undertake to apply would lead to the high degree of simplification and harmonization of Customs procedures and practices which is an essential aim of the Customs Co-operation Council, and so make a major contribution to facilitation of international trade,

Have agreed as follows:

CHAPTER I

Definitions

Article 1

For the purposes of this Convention:

(a) "Standard" means a provision the implementation of which is recognized as necessary for the achievement of harmonization and simplification of Customs procedures and practices;

(b) "Transitional Standard" means a Standard in the General Annex for which a longer period for implementation is permitted;

(c) "Recommended Practice" means a provision in a Specific Annex which is recognized as constituting progress towards the harmonization and the simplification of Customs procedures and practices, the widest possible application of which is considered to be desirable;

(d) "National legislation" means laws, regulations and other measures imposed by a competent authority of a Contracting Party and applicable throughout the territory of the Contracting Party concerned, or treaties in force by which that Party is bound;

(e) "General Annex" means the set of provisions applicable to all the Customs procedures and practices referred to in this Convention;

(f) "Specific Annex" means a set of provisions applicable to one or more Customs procedures and practices referred to in this Convention;

(g) "Guidelines" means a set of explanations of the provisions of the General Annex, Specific Annexes and Chapters therein which indicate some of the possible courses of action to be followed in applying the Standards, Transitional Standards and Recommended Practices, and in particular describing best practices and recommending examples of greater facilities;

(h) "Permanent Technical Committee" means the Permanent Technical Committee of the Council;

(ij) "Council" means the Organization set up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950;

(k) "Customs or Economic Union" means a Union constituted by, and composed of, States which has competence to adopt its own regulations that are binding on those States in respect of matters governed by this Convention, and has competence to decide, in accordance with its internal procedures, to sign, ratify or accede to this Convention.

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