(c) the term ‘import duties and taxes’ means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;
(d) the term ‘goods declaration’ means a statement made in the form prescribed by the customs by which the persons interested indicate the customs procedure to be applied to the goods and furnish the particulars which the customs require to be declared for the application of that procedure;
(e) the term ‘customs control’ means measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing;
(f) the term ‘security’ means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled. Security is described as ‘general’ when it ensures that the obligations arising from several operations will be fulfilled;
(g) the term ‘person’ means both natural and legal persons, unless the context otherwise requires.
PRINCIPLES
1.
Standard
Processing of goods for home use shall be governed by the provisions of this Annex.
2.
Standard
National legislation shall specify the conditions to be fulfilled and the customs formalities to be accomplished for processing of goods for home use.
Notes
1.
The granting of approval for processing of goods for home use may be made subject to the condition that the proposed processing operations are regarded by the competent authorities as beneficial to the national economy.
2.
The right to process goods for home use may be reserved to persons established in the customs territory and whose operations meet the requirements of the customs authorities.
3.
The customs authorities normally give approval for the processing operations to be carried out at a particular place (e. g. the importer's premises) and by specified persons.
4.
The customs authorities may set standard rates of yield for the operations involved in the processing of goods for home use.
3.
Standard
The granting of the procedure of processing of goods for home use shall be subject to the condition that the customs authorities are able to satisfy themselves that the products resulting from the processing have been obtained from the imported goods.
4.
Standard
The granting of the procedure of processing of goods for home use shall be subject to the condition that the original state of the goods cannot be economically recovered after the processing.
SCOPE
5.
Standard
Processing of goods for home use shall be allowed in respect of specified categories of goods undergoing approved processing operations.
Note
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