The requirements as regards the construction and layout of free zones and the arrangements for customs control shall be laid down by the customs authorities.
Notes:
1.
The customs authorities may require that free zones be enclosed; they may also impose restrictions on means of access and establish the hours of business.
2.
For the purpose of control, the customs authorities may, in particular:
— keep the means of access to the free zone under permanent or intermittent supervision;
— require persons introducing goods into free zones to keep accounts so that the circulation of the goods can be controlled;
— make spot checks on the goods admitted to ensure that they have been subjected to authorized operations only and that no unauthorized goods have been introduced.
4.
Standard
Customs authorities shall have the right to carry out checks at any time of the goods stored on the premises of any person introducing goods into a free zone.
GOODS ADMITTED
5.
Recommended practice
Admission to a free zone should not be subject to the condition that the goods are introduced into or stored in the zone in specified quantities.
6.
Standard
Admission to a free zone shall be authorized not only for goods imported direct from abroad but also for goods brought from the customs territory of the State concerned.
Note:
Goods brought from the customs territory of the State concerned may be goods in free circulation or goods placed under a procedure affording conditional relief from import duties and taxes or a processing procedure.
7.
Standard
Goods admissible to a free zone which are entitled to exemption from or repayment of import duties and taxes when exported shall qualify for such exemption or repayment immediately after they have been introduced into the free zone.
8.
Standard
Goods admissible to a free zone which are entitled to exemption from or repayment of internal duties and taxes when exported, shall qualify for such exemption or repayment after they have been introduced into the free zone.
Note:
Exemption or repayment is generally granted immediately after introduction of the goods into the free zone. In special cases, exemption or repayment may be made subject to the exportation of the goods from the national territory. Exceptionally, evidence of arrival of the goods in the country of destination may also be required.
9.
Standard
Admission to a free zone shall not be refused solely on the grounds of the country of origin of the goods, the country whence they arrived or their country of destination.
10.
Standard
Admission to a free zone of goods brought from abroad shall not be refused solely on the grounds that the goods are liable to restrictions or prohibitions other than those imposed on grounds of public morality or order, public security, public hygiene or health, or for veterinary or phytopathological considerations, or relating to the protection of patents, trade marks and copyrights.
11.
Recommended practice
Goods which constitute a hazard, which are likely to affect other goods or which require special installations, should be admitted only to free zones specially designed to receive them.
INTRODUCTION INTO A FREE ZONE
12.
Standard
Where a document must be presented to the customs in respect of goods introduced into a free zone directly from abroad, without having to cross the customs territory of the State concerned, the customs authorities shall not require more than the production of a commercial or official document (commercial invoice, waybill, dispatch note, etc.) giving the main particulars of the goods concerned.
13.
Recommended practice
The admission to a free zone of goods brought from the customs territory of the State concerned or which have crossed that territory in transit should not involve the completion of a document other than the goods declaration normally required in that territory to cover the exportation, re-exportation or transit of goods.
14.
Standard
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