(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 ‘customs duties’ means the duties laid down in the customs tariff, to which goods are liable on entering the customs territory;
(e) the term ‘security’ means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled;
(f) the term ‘person’ means both natural and legal persons, unless the context otherwise requires.
PRINCIPLES
1.
Standard
Relief from import duties and taxes in respect of goods declared for home use shall be governed by the provisions of this Annex.
2.
Standard
National legislation shall specify the circumstances and enumerate the cases in which relief from import duties and taxes is granted and shall lay down the requirements which must be met to qualify for such relief.
3.
Standard
Relief from import duties and taxes shall be authorized not only for goods imported directly from abroad but also for goods which are under another customs procedure.
4.
Recommended practice
Except where an international instrument provides for reciprocity, relief from import duties and taxes should be granted without regard to the country of origin of the goods or the country whence they arrived.
FORMALITIES
(a)
Prior authority
5.
Standard
National legislation shall specify the cases in which prior authority is required for relief from import duties and taxes and shall designate the authorities empowered to grant such authority.
6.
Recommended practice
The cases in which prior authority is required for relief from import duties and taxes should be as few as possible.
(b)
Declaration
7.
Standard
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