Convention on temporary admission:Annex E Annex concerning goods imported with partial relief from import duties and taxes

Convention on temporary admission

Annex E Annex concerning goods imported with partial relief from import duties and taxes

Geldend

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Chapter I. Definitions

Article 1

For the purposes of this Annex:

a)

the term ‘goods imported with partial relief’ means:

goods which are mentioned in the other Annexes to this Convention but which do not fulfil all the conditions stipulated therein for the granting of temporary admission with total relief from import duties and taxes, and goods which are not mentioned in such other Annexes and which are imported to be temporarily used for, for example, production or work projects;

b)

the term ‘partial relief’ means:

relief from payment of a part of the total amount of import duties and taxes which would otherwise be payable had the goods been cleared for home use on the date on which they were placed under the temporary admission procedure.

Chapter II. Scope

Article 2

The goods referred to in Article 1, paragraph (a) of this Annex shall be granted temporary admission with partial relief in accordance with Artikel 2 of this Convention.

Chapter III. Miscellaneous provisions

Article 3

For the facilities granted by this Annex to apply, goods imported with partial relief must be owned by a person established or resident outside the territory of temporary admission.

Article 4

Each Contracting Party may draw up a list of goods which are entitled to or excluded from the benefit of temporary admission whith partial relief. The depositary of this Convention shall be notitied of the content of this list.

Article 5

The amount of import duties and taxes due under this Annex may not exceed 5%, for every month or fraction of a month during which the goods have been placed under the procedure of temporary admission with partial relief, of the amount of import duties and taxes which would have been chargeable had the goods been cleared for home use on the date on which they were placed under the temporary admission procedure.

Article 6

The amount of import duties and taxes to be charged shall in no case exceed that which would have been charged if the goods converned had been cleared for home use on the date on which they were placed under the temporary admission procedure.

Article 7

1

The amount of import duties and taxes due under this Annex shall be levied by the competent authorities when the procedure is discharged.

2

Where, in accordance with Article 13 of this Convention, the temporary admission procedure is terminated by clearance for home use, the amount of any import duties and taxes already charged on partial relief shall be deducted from the amount of import duties and taxes to be paid as a result of clearance for home use.

Article 8

The period for the re-exportation of goods imported with partial relief shall be determined taking into accountant the provisions of Articles 5 and 6 of this Annex.

Article 9

Each Contracting Party shall have the right to enter a reservation, in accordance with Article 29 of this Convention, in respect of Article 2 of this Annex, insofar as it relates to partial relief from import taxes.

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