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o 50 — 11 de Março de 2005
e) «General annex» means the set of provisions 3 — Each specific annex also contains recommended
applicable to all the customs procedures and practices.
practices referred to in this Convention; 4 — Each annex is accompanied by guidelines, the
f) «Specific annex» means a set of provisions appli- texts of which are not binding upon Contracting Parties.
cable to one or more customs procedures and
practices referred to in this Convention;
g) «Guidelines» means a set of explanations of the Article 5
provisions of the general annex, specific annexes For the purposes of this Convention, any specific
and chapters therein which indicate some of the annex(es) or chapter(s) therein to which a Contracting
possible courses of action to be followed in Party is bound shall be construed to be an integral part
applying the standards, transitional standards of the Convention, and in relation to that Contracting
and recommended practices, and in particular Party any reference to the Convention shall be deemed
describing best practices and recommending to include a reference to such annex(es) or chapter(s).
examples of greater facilities;
h) «Permanent Technical Committee» means the
Permanent Technical Committee of the Coun- CHAPTER III
cil;
ij) «Council» means the organization set up by the Management of the Convention
Convention establishing a Customs Co-opera-
tion Council, done at Brussels on 15th Decem- Management Committee
ber 1950;
k) «Customs or Economic Union» means a union Article 6
constituted by, and composed of, States which 1 — There shall be established a Management Com-
has competence to adopt its own regulations mittee to consider the implementation of this Conven-
that are binding on those States in respect of tion, any measures to secure uniformity in the inter-
matters governed by this Convention, and has pretation and application thereof, and any amendments
competence to decide, in accordance with its proposed thereto.
internal procedures, to sign, ratify or accede to 2 — The Contracting Parties shall be members of the
this Convention. Management Committee.
3 — The competent administration of any entity qual-
ified to become a Contracting Party to this Convention
CHAPTER II under the provisions of article 8 or of any member of
Scope and structure the World Trade Organization shall be entitled to attend
the sessions of the Management Committee as an obser-
Scope of the Convention ver. The status and rights of such observers shall be
determined by a Council Decision. The aforementioned
Article 2 rights cannot be exercised before the entry into force
of the decision.
Each Contracting Party undertakes to promote the 4 — The Management Committee may invite the rep-
simplification and harmonization of Customs proce- resentatives of international governmental and non-gov-
dures and, to that end, to conform, in accordance with ernmental organizations to attend the sessions of the
the provisions of this Convention, to the standards, tran- Management Committee as observers.
sitional standards and recommended practices in the 5 — The Management Committee:
annexes to this Convention. However, nothing shall pre- a) Shall recommend to the Contracting Parties:
vent a Contracting Party from granting facilities greater
than those provided for therein, and each Contracting i) Amendments to the body of this Con-
Party is recommended to grant such greater facilities vention;
as extensively as possible. ii) Amendments to the general annex, the
specific annexes and chapters therein and
the incorporation of new chapters to the
Article 3 general annex; and
iii) The incorporation of new specific annexes
The provisions of this Convention shall not preclude
and new chapters to specific annexes;
the application of national legislation with regard to
either prohibitions or restrictions on goods which are
subject to customs control. b) May decide to amend recommended practices
or to incorporate new recommended practices
to specific annexes or chapters therein in accor-
Structure of the Convention dance with article 16;
c) Shall consider implementation of the provisions
Article 4 of this Convention in accordance with article 13,
paragraph 4;
1 — The Convention comprises a body, a general d) Shall review and update the guidelines;
annex and specific annexes. e) Shall consider any other issues of relevance to
2 — The general annex and each specific annex to this Convention that may be referred to it;
this Convention consist, in principle, of chapters which f) Shall inform the Permanent Technical Commit-
subdivide an annex and comprise: tee and the Council of its decisions.
a) Definitions; and 6 — The competent administrations of the Contract-
b) Standards, some of which in the general annex ing Parties shall communicate to the Secretary General
are transitional standards. of the Council proposals under paragraph 5, a), b), c)
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2125
or d), of this article and the reasons therefor, together 2 — This Convention shall be open until 30th June
with any requests for the inclusion of items on the 1974 for signature at the Headquarters of the Council
Agenda of the sessions of the Management Committee. in Brussels by the members referred to in paragraph 1
The Secretary General of the Council shall bring pro- of this article. Thereafter, it shall be open for accession
posals to the attention of the competent administrations by such members.
of the Contracting Parties and of the observers referred 3 — Any Contracting Party shall, at the time of sign-
to in paragraphs 2, 3 and 4 of this article. ing, ratifying or acceding to this Convention, specify
7 — The Management Committee shall meet at least
which if any of the specific annexes or chapters therein
once each year. It shall annually elect a chairman and
vice-chairman. The Secretary General of the Council it accepts. It may subsequently notify the depositary that
shall circulate the invitation and the draft Agenda to it accepts one or more specific annexes or chapters
the competent administrations of the Contracting Par- therein.
ties and to the observers referred to in paragraphs 2, 4 — Contracting Parties accepting any new specific
3 and 4 of this article at least six weeks before the Man- annex or any new chapter of a specific annex shall notify
agement Committee meets. the depositary in accordance with paragraph 3 of this
8 — Where a decision cannot be arrived at by con- article.
sensus, matters before the Management Committee 5 — a) Any customs or economic union may become,
shall be decided by voting of the Contracting Parties in accordance with paragraphs 1, 2 and 3 of this article,
present. Proposals under paragraph 5, a), b) or c), of a Contracting Party to this Convention. Such customs
this article shall be approved by a two-thirds majority or economic union shall inform the depositary of its
of the votes cast. All other matters shall be decided competence with respect to the matters governed by
by the Management Committee by a majority of the this Convention. Such customs or economic union shall
votes cast.
9 — Where article 8, paragraph 5, of this Convention also inform the depositary of any substantial modifi-
applies, the customs or economic unions which are Con- cation in the extent of its competence.
tracting Parties shall have, in case of voting, only a num- b) A customs or economic union which is a Con-
ber of votes equal to the total votes allotted to their tracting Party to this Convention shall, for the matters
members which are Contracting Parties. within its competence, exercise in its own name the
10 — Before the closure of its session, the Manage- rights, and fulfil the responsibilities, which the Conven-
ment Committee shall adopt a report. This report shall tion confers on the members of such a Union which
be transmitted to the Council and to the Contracting are Contracting Parties to this Convention. In such a
Parties and observers mentioned in paragraphs 2, 3 case, the members of such a Union shall not be entitled
and 4. to individually exercise these rights, including the right
11 — In the absence of relevant provisions in this arti- to vote.
cle, the rules of procedure of the Council shall be appli-
cable, unless the Management Committee decides Article 9
otherwise.
1 — Any Contracting Party which ratifies this Con-
Article 7 vention or accedes thereto shall be bound by any amend-
For the purpose of voting in the Management Com- ments to this Convention, including the general annex,
mittee, there shall be separate voting on each specific which have entered into force at the date of deposit
annex and each chapter of a specific annex. of its instrument of ratification or accession.
a) Each Contracting Party shall be entitled to vote 2 — Any Contracting Party which accepts a specific
on matters relating to the interpretation, application or annex or chapter therein shall be bound by any amend-
amendment of the body and general annex of the ments to the standards contained in that specific annex
Convention. or chapter which have entered into force at the date
b) As regards matters concerning a specific annex on which it notifies its acceptance to the depositary.
or chapter of a specific annex that is already in force, Any Contracting Party which accepts a specific annex
only those Contracting Parties that have accepted that or chapter therein shall be bound by any amendments
specific annex or chapter therein shall have the right to the recommended practices contained therein, which
to vote. have entered into force at the date on which it notifies
c) Each Contracting Party shall be entitled to vote its acceptance to the depositary, unless it enters res-
on drafts of new specific annexes or new chapters of ervations against one or more of those recommended
a specific annex.
practices in accordance with article 12 of this Con-
CHAPTER IV vention.
to the territories named in the notification before this such specific annex(es) or chapter(s) have entered into
Convention has entered into force for the Contracting force for that Contracting Party, unless reservations have
Party concerned. been entered as to one or more of those recommended
2 — Any Contracting Party which has made a noti- practices.
fication under paragraph 1 of this article extending this 4 — a) Where the periods provided for in paragraph 1
Convention to any territory for whose international rela- or 2 of this article would, in practice, be insufficient
tions it is responsible may notify the depositary, under for any Contracting Party to implement the provisions
the procedure of article 19 of this Convention, that the of the general annex, that Contracting Party may request
territory in question will no longer apply this Con- the Management Committee, before the end of the per-
vention. iod referred to in paragraph 1 or 2 of this article, to
provide an extension of that period. In making the
Article 11 request, the Contracting Party shall state the provision(s)
For the application of this Convention, a customs or of the general annex with regard to which an extension
economic union that is a Contracting Party shall notify of the period is required and the reasons for such
to the Secretary General of the Council the territories request.
which form the customs or economic union, and these b) In exceptional circumstances, the Management
territories are to be taken as a single territory. Committee may decide to grant such an extension. Any
decision by the Management Committee granting such
an extension shall state the exceptional circumstances
Acceptance of the provisions and reservations justifying the decision and the extension shall in no case
be more than one year. At the expiry of the period
Article 12 of extension, the Contracting Party shall notify the
depositary of the implementation of the provisions with
1 — All Contracting Parties are hereby bound by the regard to which the extension was granted.
general annex.
2 — A Contracting Party may accept one or more
of the specific annexes or one or more of the chapters Settlement of disputes
therein. A Contracting Party which accepts a specific
annex or chapter(s) therein shall be bound by all the Article 14
standards therein. A Contracting Party which accepts 1 — Any dispute between two or more Contracting
a specific annex or chapter(s) therein shall be bound Parties concerning the interpretation or application of
by all the recommended practices therein unless, at the this Convention shall so far as possible be settled by
time of acceptance or at any time thereafter, it notifies negotiation between them.
the depositary of the recommended practice(s) in 2 — Any dispute which is not settled by negotiation
respect of which it enters reservations, stating the dif- shall be referred by the Contracting Parties in dispute
ferences existing between the provisions of its national to the Management Committee which shall thereupon
legislation and those of the recommended practice(s) consider the dispute and make recommendations for
concerned. Any Contracting Party which has entered its settlement.
reservations may withdraw them, in whole or in part, 3 — The Contracting Parties in dispute may agree
at any time by notification to the depositary specifying in advance to accept the recommendations of the Man-
the date on which such withdrawal takes effect. agement Committee as binding.
3 — Each Contracting Party bound by a specific annex
or chapter(s) therein shall examine the possibility of
withdrawing any reservations to the recommended prac- Amendments to the Convention
tices entered under the terms of paragraph 2 and notify
the Secretary General of the Council of the results of Article 15
that review at the end of every three-year period com- 1 — The text of any amendment recommended to the
mencing from the date of the entry into force of this Contracting Parties by the Management Committee in
Convention for that Contracting Party, specifying the accordance with article 6, paragraph 5, a), i) and ii),
provisions of its national legislation which, in its opinion, shall be communicated by the Secretary General of the
are contrary to the withdrawal of the reservations. Council to all Contracting Parties and to those members
of the Council that are not Contracting Parties.
2 — Amendments to the body of the Convention shall
Implementation of the provisions enter into force for all Contracting Parties twelve months
after deposit of the instruments of acceptance by those
Article 13 Contracting Parties present at the session of the Man-
1 — Each Contracting Party shall implement the stan- agement Committee during which the amendments were
dards in the general annex and in the specific annex(es) recommended, provided that no objection is lodged by
or chapter(s) therein that it has accepted within 36 any of the Contracting Parties within a period of twelve
months after such annex(es) or chapter(s) have entered months from the date of communication of such
into force for that Contracting Party. amendments.
2 — Each Contracting Party shall implement the tran- 3 — Any recommended amendment to the general
sitional standards in the general annex within 60 months annex or the specific annexes or chapters therein shall
of the date that the general annex has entered into force be deemed to have been accepted six months after the
for that Contracting Party. date the recommended amendment was communicated
3 — Each Contracting Party shall implement the rec- to Contracting Parties, unless:
ommended practices in the specific annex(es) or chap- a) There has been an objection by a Contracting
ter(s) therein that it has accepted within 36 months after Party or, in the case of a specific annex or chap-
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2127
ter, by a Contracting Party bound by that specific so decided upon shall be communicated by the Secretary
annex or chapter; or General of the Council to the Contracting Parties and
b) A Contracting Party informs the Secretary Gen- those members of the Council that are not Contracting
eral of the Council that, although it intends to Parties to this Convention.
accept the recommended amendment, the con- 2 — Any amendment or incorporation of new rec-
ditions necessary for such acceptance are not ommended practices decided upon under paragraph 1
yet fulfilled. of this article shall enter into force six months after
their communication by the Secretary General of the
4 — If a Contracting Party sends the Secretary Gen- Council. Each Contracting Party bound by a specific
eral of the Council a communication as provided for annex or chapter therein forming the subject of such
in paragraph 3, b), of this article, it may, so long as amendments or incorporation of new recommended
it has not notified the Secretary General of the Council practices shall be deemed to have accepted those amend-
of its acceptance of the recommended amendment, sub- ments or new recommended practices unless it enters
mit an objection to that amendment within a period a reservation under the procedure of article 12 of this
of eighteen months following the expiry of the six-month Convention.
period referred to in paragraph 3 of this article. Duration of accession
5 — If an objection to the recommended amendment
is notified in accordance with the terms of paragraph 3
Article 17
a), or 4 of this article, the amendment shall be deemed
not to have been accepted and shall be of no effect. 1 — This Convention is of unlimited duration but any
6 — If any Contracting Party has sent a communi- Contracting Party may denounce it at any time after
cation in accordance with paragraph 3, b), of this article, the date of its entry into force under article 18 thereof.
the amendment shall be deemed to have been accepted 2 — The denunciation shall be notified by an instru-
on the earlier of the following two dates: ment in writing, deposited with the depositary.
3 — The denunciation shall take effect six months
a) The date by which all the Contracting Parties
after the receipt of the instrument of denunciation by
which sent such communications have notified
the depositary.
the Secretary General of the Council of their
4 — The provisions of paragraphs 2 and 3 of this arti-
acceptance of the recommended amendment,
cle shall also apply in respect of the specific annexes
provided that, if all the acceptances were noti- or chapters therein, for which any Contracting Party
fied before the expiry of the period of six months may withdraw its acceptance at any time after the date
referred to in paragraph 3 of this article, that of the entry into force.
date shall be taken to be the date of expiry of 5 — Any Contracting Party which withdraws its accep-
the said six-month period; tance of the general annex shall be deemed to have
b) The date of expiry of the eighteen-month period denounced the Convention. In this case, the provisions
referred to in paragraph 4 of this article. of paragraphs 2 and 3 also apply.
7 — Any amendment to the general annex or the spe-
cific annexes or chapters therein deemed to be accepted CHAPTER V
shall enter into force either six months after the date
on which it was deemed to be accepted or, if a different Final provisions
period is specified in the recommended amendment,
on the expiry of that period after the date on which Entry into force of the Convention
the amendment was deemed to be accepted.
8 — The Secretary General of the Council shall, as Article 18
soon as possible, notify the Contracting Parties to this
1 — This Convention shall enter into force three
Convention of any objection to the recommended
months after five of the entities referred to in para-
amendment made in accordance with paragraph 3, a),
graphs 1 and 5 of article 8 thereof have signed the Con-
and of any communication received in accordance with
vention without reservation of ratification or have depos-
paragraph 3, b), of this article. The Secretary General
ited their instruments of ratification or accession.
of the Council shall subsequently inform the Contracting
2 — This Convention shall enter into force for any
Parties whether the Contracting Party or Parties which
Contracting Party three months after it has become a
have sent such a communication raise an objection to Contracting Party in accordance with the provisions of
the recommended amendment or accept it. article 8.
3 — Any specific annex or chapter therein to this Con-
Article 16 vention shall enter into force three months after five
Contracting Parties have accepted that specific annex
1 — Notwithstanding the amendment procedure laid or that chapter.
down in article 15 of this Convention, the Management 4 — After any specific annex or chapter therein has
Committee in accordance with article 6 may decide to entered into force in accordance with paragraph 3 of
amend any recommended practice or to incorporate new this article, that specific annex or chapter therein shall
recommended practices to any specific annex or chapter enter into force for any Contracting Party three months
therein. Each Contracting Party shall be invited by the after it has notified its acceptance. No specific annex
Secretary General of the Council to participate in the or chapter therein shall, however, enter into force for
deliberations of the Management Committee. The text a Contracting Party before this Convention has entered
of any such amendment or new recommended practice into force for that Contracting Party.
2128 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
Depositary of the Convention In witness whereof the undersigned, being duly autho-
rized thereto, have signed this Convention.
Article 19
Done at Kyoto, this eighteenth day of May nineteen
1 — This Convention, all signatures with or without hundred and seventy-three in the English and French
reservation of ratification and all instruments of rat- languages, both texts being equally authentic, in a single
ification or accession shall be deposited with the Sec- original which shall be deposited with the Secretary Gen-
retary General of the Council. eral of the Council who shall transmit certified copies
2 — The depositary shall: to all the entities referred to in paragraph 1 of article 8
of this Convention.
a) Receive and keep custody of the original texts
of this Convention;
b) Prepare certified copies of the original texts of APPENDIX II
this Convention and transmit them to the Con- GENERAL ANNEX
tracting Parties and those members of the Coun-
cil that are not Contracting Parties and the Sec- CHAPTER 1
retary General of the United Nations; General principles
c) Receive any signature with or without reserva-
tion of ratification, ratification or accession to 1.1 — Standard. — The definitions, standards and
this Convention and receive and keep custody transitional standards in this annex shall apply to cus-
of any instruments, notifications and commu- toms procedures and practices specified in this annex
nications relating to it; and, insofar as applicable, to procedures and practices
d) Examine whether the signature or any instru- in the specific annexes.
ment, notification or communication relating to 1.2 — Standard. — The conditions to be fulfilled and
this Convention is in due and proper form and, customs formalities to be accomplished for procedures
if need be, bring the matter to the attention and practices in this annex and in the specific annexes
of the Contracting Party in question; shall be specified in national legislation and shall be
e) Notify the Contracting Parties, those members as simple as possible.
of the Council that are not Contracting Parties, 1.3 — Standard. — The customs shall institute and
and the Secretary General of the United maintain formal consultative relationships with the trade
Nations of:
to increase co-operation and facilitate participation in
Signatures, ratifications, accessions and establishing the most effective methods of working com-
acceptances of annexes and chapters under mensurate with national provisions and international
article 8 of this Convention; agreements.
New chapters of the general annex and new
specific annexes or chapters therein which CHAPTER 2
the Management Committee decides to
Definitions
recommend to incorporate in this Con-
vention; For the purposes of the annexes to this Convention:
The date of entry into force of this Conven-
tion, of the general annex and of each spe- «Appeal» means the act by which a person who
cific annex or chapter therein in accordance is directly affected by a decision or omission of
with article 18 of this Convention; the customs and who considers himself to be
Notifications received in accordance with arti- aggrieved thereby seeks redress before a com-
cles 8, 10, 11, 12 and 13 of this Convention; petent authority;
Withdrawals of acceptances of annexes/chap- «Assessment of duties and taxes» means the deter-
ters by Contracting Parties; mination of the amount of duties and taxes
Denunciations under article 17 of this Con- payable;
vention; and «Audit-based control» means measures by which
Any amendment accepted in accordance with the customs satisfy themselves as to the accuracy
article 15 of this Convention and the date and authenticity of declarations through the
of its entry into force. examination of the relevant books, records, busi-
ness systems and commercial data held by per-
3 — In the event of any difference appearing between sons concerned;
a Contracting Party and the depositary as to the per- «Checking the goods declaration» means the action
formance of the latters functions, the depositary or that taken by the customs to satisfy themselves that
Contracting Party shall bring the question to the atten- the goods declaration is correctly made out and
tion of the other Contracting Parties and the signatories that the supporting documents required fulfil the
or, as the case may be, the Management Committee prescribed conditions;
or the Council. «Clearance» means the accomplishment of the cus-
toms formalities necessary to allow goods to
Registration and authentic texts enter home use, to be exported or to be placed
under another customs procedure;
Article 20 «Customs» means the Government service which is
responsible for the administration of customs law
In accordance with article 102 of the Charter of the and the collection of duties and taxes and which
United Nations, this Convention shall be registered with also has the responsibility for the application of
the Secretariat of the United Nations at the request other laws and regulations relating to the impor-
of the Secretary General of the Council. tation, exportation, movement or storage of goods;
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2129
«Customs control» means measures applied by the «Person» means both natural and legal persons,
customs to ensure compliance with customs law; unless the context otherwise requires;
«Customs duties» means the duties laid down in «Release of goods» means the action by the cus-
the customs tariff to which goods are liable on toms to permit goods undergoing clearance to
entering or leaving the customs territory; be placed at the disposal of the persons con-
«Customs formalities» means all the operations cerned;
which must be carried out by the persons con- «Repayment» means the refund, in whole or in
cerned and by the customs in order to comply part, of duties and taxes paid on goods and the
with the customs law; remission, in whole or in part, of duties and taxes
«Customs law» means the statutory and regulatory where payment has not been made;
provisions relating to the importation, exporta- «Security» means that which ensures to the sat-
tion, movement or storage of goods, the admin- isfaction of the customs that an obligation to
istration and enforcement of which are specif- the customs will be fulfilled. Security is described
ically charged to the customs, and any regulations as «general» when it ensures that the obligations
made by the customs under their statutory arising from several operations will be fulfilled;
powers; «Third party» means any person who deals directly
«Customs office» means the customs administrative with the customs, for and on behalf of another
unit competent for the performance of customs person, relating to the importation, exportation,
formalities, and the premises or other areas movement or storage of goods.
approved for that purpose by the competent
authorities;
«Customs territory» means the territory in which CHAPTER 3
the customs law of a Contracting Party applies;
«Decision» means the individual act by which the Clearance and other customs formalities
customs decide upon a matter relating to customs Competent customs offices
law;
«Declarant» means any person who makes a goods 3.1 — Standard. — The customs shall designate the
declaration or in whose name such a declaration customs offices at which goods may be produced or
is made; cleared. In determining the competence and location
«Due date» means the date when payment of duties of these offices and their hours of business, the factors
and taxes is due; to be taken into account shall include in particular the
«Duties and taxes» means import duties and taxes requirements of the trade.
and or export duties and taxes; 3.2 — Standard. — At the request of the person con-
«Examination of goods» means the physical inspec- cerned and for reasons deemed valid by the customs,
tion of goods by the customs to satisfy themselves the latter shall, subject to the availability of resources,
that the nature, origin, condition, quantity and perform the functions laid down for the purposes of
value of the goods are in accordance with the a customs procedure and practice outside the designated
particulars furnished in the goods declaration; hours of business or away from customs offices. Any
«Export duties and taxes» means customs duties expenses chargeable by the customs shall be limited to
and all other duties, taxes or charges which are the approximate cost of the services rendered.
collected on or in connection with the expor- 3.3 — Standard. — Where customs offices are located
tation of goods, but not including any charges at a common border crossing, the customs administra-
which are limited in amount to the approximate tions concerned shall correlate the business hours and
cost of services rendered or collected by the cus- the competence of those offices.
toms on behalf of another national authority; 3.4 — Transitional standard. — At common border
«Goods declaration» means a statement made in crossings, the customs administrations concerned shall,
the manner prescribed by the customs, by which whenever possible, operate joint controls.
the persons concerned indicate the customs pro- 3.5 — Transitional standard. — Where the customs
cedure to be applied to the goods and furnish intend to establish a new customs office or to convert
the particulars which the customs require for its an existing one at a common border crossing, they shall,
application; wherever possible, co-operate with the neighbouring cus-
«Import duties and taxes» means customs duties toms to establish a juxtaposed customs office to facilitate
and all other duties, taxes or charges which are joint controls.
collected on or in connection with the impor- The declarant
tation of goods, but not including any charges
which are limited in amount to the approximate a) Persons entitled to act as declarant
cost of services rendered or collected by the cus- 3.6 — Standard. — National legislation shall specify
toms on behalf of another national authority; the conditions under which a person is entitled to act
«Mutual administrative assistance» means actions as declarant.
of a customs administration on behalf of or in 3.7 — Standard. — Any person having the right to dis-
collaboration with another customs administra- pose of the goods shall be entitled to act as declarant.
tion for the proper application of customs law
and for the prevention, investigation and repres- b) Responsibilities of the declarant
sion of customs offences;
«Omission» means the failure to act or give a deci- 3.8 — Standard. — The declarant shall be held
sion required of the customs by customs law responsible to the customs for the accuracy of the par-
within a reasonable time on a matter duly sub- ticulars given in the goods declaration and the payment
mitted to them; of the duties and taxes.
2130 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
c) Rights of the declarant except when necessary to permit processing of the goods
3.9 — Standard. — Before lodging the goods declara- declaration.
tion, the declarant shall be allowed, under such con-
ditions as may be laid down by the customs: Lodgement, registration and checking of the goods declaration
a) To inspect the goods; and 3.20 — Standard. — The customs shall permit the
b) To draw samples. lodging of the goods declaration at any designated cus-
toms office.
3.10 — Standard. — The customs shall not require a 3.21 — Transitional standard. — The customs shall
separate goods declaration in respect of samples allowed permit the lodging of the goods declaration by electronic
to be drawn under customs supervision, provided that means.
such samples are included in the goods declaration con- 3.22 — Standard. — The goods declaration shall be
cerning the relevant consignment. lodged during the hours designated by the customs.
3.23 — Standard. — Where national legislation lays
The goods declaration down a time limit for lodging the goods declaration,
a) Goods declaration format and contents the time allowed shall be sufficient to enable the declar-
ant to complete the goods declaration and to obtain
3.11 — Standard. — The contents of the goods the supporting documents required.
declaration shall be prescribed by the customs. The 3.24 — Standard. — At the request of the declarant
paper formal of the goods declaration shall conform and for reasons deemed valid by the customs, the latter
to the UN-layout key. shall extend the time limit prescribed for lodging the
For automated customs clearance processes, the for- goods declaration.
mat of the electronically lodged goods declaration shall
3.25 — Standard. — National legislation shall make
be based on international standards for electronic infor-
provision for the lodging and registering or checking
mation exchange as prescribed in the Customs Co-oper-
of the goods declaration and supporting documents prior
ation Council recommendations on information tech-
nology. to the arrival of the goods.
3.12 — Standard. — The customs shall limit the data 3.26 — Standard. — When the customs cannot reg-
required in the goods declaration to only such particulars ister the goods declaration, they shall state the reasons
as are deemed necessary for the assessment and col- to the declarant.
lection of duties and taxes, the compilation of statistics 3.27 — Standard. — The customs shall permit the
and the application of customs law. declarant to amend the goods declaration that has
3.13 — Standard. — Where, for reasons deemed valid already been lodged, provided that when the request
by the customs, the declarant does not have all the infor- is received they have not begun to check the goods
mation required to make the goods declaration, a pro- declaration or to examine the goods.
visional or incomplete goods declaration shall be allowed 3.28 — Transitional standard. — The customs shall
to be lodged, provided that it contains the particulars permit the declarant to amend the goods declaration
deemed necessary by the customs and that the declarant if a request is received after checking of the goods declar-
undertakes to complete it within a specified period. ation has commenced, if the reasons given by the declar-
3.14 — Standard. — If the customs register a provi- ant are deemed valid by the customs.
sional or incomplete goods declaration, the tariff treat- 3.29 — Transitional standard. — The declarant shall
ment to be accorded to the goods shall not be different be allowed to withdraw the goods declaration and apply
from that which would have been accorded had a com- for another customs procedure, provided that the
plete and correct goods declaration been lodged in the request to do so is made to the customs before the
first instance. goods have been released and that the reasons are
The release of the goods shall not be delayed provided deemed valid by the customs.
that any security required has been furnished to ensure 3.30 — Standard. — Checking the goods declaration
collection of any applicable duties and taxes. shall be effected at the same time or as soon as possible
3.15 — Standard. — The customs shall require the after the goods declaration is registered.
lodgement of the original goods declaration and only 3.31 — Standard. — For the purpose of checking the
the minimum number of copies necessary. goods declaration, the customs shall take only such
action as they deem essential to ensure compliance with
b) Documents supporting the goods declaration customs law.
3.16 — Standard. — In support of the goods declar-
ation, the customs shall require only those documents Special procedures for authorized persons
necessary to permit control of the operation and to
ensure that all requirements relating to the application 3.32 — Transitional standard. — For authorized per-
of customs law have been complied with. sons who meet criteria specified by the customs, includ-
3.17 — Standard. — Where certain supporting docu- ing having an appropriate record of compliance with
ments cannot be lodged with the goods declaration for customs requirements and a satisfactory system for man-
reasons deemed valid by the customs, they shall allow aging their commercial records, the customs shall pro-
production of those documents within a specified period. vide for:
3.18 — Transitional standard. — The customs shall
permit the lodgement of supporting documents by elec- Release of the goods on the provision of the mini-
tronic means. mum information necessary to identify the goods
3.19 — Standard. — The customs shall not require a and permit the subsequent completion of the
translation of the particulars of supporting documents final goods declaration;
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2131
3.45 — Transitional standard. — When the customs involved is less than the minimum amount specified in
sell goods which have not been declared within the time national legislation, the customs shall not collect or
allowed or could not be released although no offence recover that amount.
has been discovered, the proceeds of the sale, after
deduction of any duties and taxes and all other charges
and expenses incurred, shall be made over to those per- B — Deferred payment of duties and taxes
sons entitled to receive them or, when this is not possible, 4.15 — Standard. — Where national legislation pro-
held at their disposal for a specified period. vides for the deferred payment of duties and taxes, it
shall specify the conditions under which such facility
CHAPTER 4 is allowed.
4.16 — Standard. — Deferred payment shall be
Duties and taxes allowed without interest charges to the extent possible.
4.17 — Standard. — The period for deferred payment
A — Assessment, collection and payment of duties and taxes
of duties and taxes shall be at least fourteen days.
4.1 — Standard. — National legislation shall define
the circumstances when liability to duties and taxes is
C — Repayment of duties and taxes
incurred.
4.2 — Standard. — The time period within which the 4.18 — Standard. — Repayment shall be granted
applicable duties and taxes are assessed shall be stipu- where it is established that duties and taxes have been
lated in national legislation. The assessment shall follow overcharged as a result of an error in their assessment.
as soon as possible after the goods declaration is lodged 4.19 — Standard. — Repayment shall be granted in
or the liability is otherwise incurred. respect of imported or exported goods which are found
4.3 — Standard. — The factors on which the assess- to have been defective or otherwise not in accordance
ment of duties and taxes is based and the conditions with the agreed specifications at the time of importation
under which they are determined shall be specified in or exportation and are returned either to the supplier
national legislation. or to another person designated by the supplier, subject
4.4 — Standard. — The rates of duties and taxes shall to the following conditions:
be set out in official publications.
4.5 — Standard. — National legislation shall specify The goods have not been worked, repaired or used
the point in time to be taken into consideration for in the country et importation, and are re-expor-
the purpose of determining the rates of duties and taxes. ted within a reasonable time;
4.6 — Standard. — National legislation shall specify The goods have not been worked, repaired or used
the methods that may be used to pay the duties and in the country to which they were exported, and
taxes. are re-imported within a reasonable time.
4.7 — Standard. — National legislation shall specify
the person(s) responsible for the payment of duties and Use of the goods shall, however, not hinder the repay-
taxes. ment if such use was indispensable to discover the
4.8 — Standard. — National legislation shall deter- defects or other circumstances which caused the re-
mine the due date and the place where payment is to exportation or re-importation of the goods.
be made. As an alternative to re-exportation or re-importation,
4.9 — Standard. — When national legislation speci- the goods may be abandoned to the revenue or destroyed
fies that the due date may be after the release of the or rendered commercially valueless under customs con-
goods, that date shall be at least ten days after the trol, as the customs may decide. Such abandonment or
release. No interest shall be charged for the period destruction shall not entail any cost to the revenue.
between the date of release and the due date. 4.20 — Transitional standard. — Where permission is
4.10 — Standard. — National legislation shall specify given by the customs for goods originally declared for
the period within which the customs may take legal a customs procedure with payment of duties and taxes
action to collect duties and taxes not paid by the due to be placed under another customs procedure, repay-
date. ment shall be made of any duties and taxes charged
4.11 — Standard. — National legislation shall deter- in excess of the amount due under the new procedure.
mine the rate of interest chargeable on amounts of duties 4.21 — Standard. — Decisions on claims for repay-
and taxes that have not been paid by the due date and ment shall be reached, and notified in writing to the
the conditions of application of such interest. persons concerned, without undue delay, and repayment
4.12 — Standard. — When the duties and taxes have of amounts overcharged shall be made as soon as pos-
been paid, a receipt constituting proof of payment shall sible after the verification of claims.
be issued to the payer, unless there is other evidence 4.22 — Standard. — Where it is established by the
constituting proof of payment. customs that the overcharge is a result of an error on
4.13 — Transitional standard. — National legislation the part of the customs in assessing the duties and taxes,
shall specify a minimum value and or a minimum amount repayment shall be made as a matter of priority.
of duties and taxes below which no duties and taxes 4.23 — Standard. — Where time limits are fixed
will be collected. beyond which claims for repayment will not be accepted,
4.14 — Standard. — If the customs find that errors such limits shall be of sufficient duration to take account
in the goods declaration or in the assessment of the of the differing circumstances pertaining to each type
duties and taxes will cause or have caused the collection of case in which repayment may be granted.
or recovery of an amount of duties and taxes less than 4.24 — Standard. — Repayment shall not be granted
that legally chargeable, they shall correct the errors and if the amount involved is less than the minimum amount
collect the amount underpaid. However, if the amount specified in national legislation.
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2133
CHAPTER 5 CHAPTER 7
Security Application of information technology
5.1 — Standard. — National legislation shall enumer- 7.1 — Standard. — The customs shall apply informa-
ate the cases in which security is required and shall tion technology to support customs operations, where
specify the forms in which security into be provided. it is cost-effective and efficient for the customs and for
the trade. The customs shall specify the conditions for
5.2 — Standard. — The customs shall determine the
its application.
amount of security.
7.2 — Standard. — When introducing computer
5.3 — Standard. — Any person required to provide
applications, the customs shall use relevant internation-
security shall be allowed to choose any form of security
ally accepted standards.
provided that it is acceptable to the customs. 7.3 — Standard. — The introduction of information
5.4 — Standard. — Where national legislation pro- technology shall be carried out in consultation with all
vides the customs shall not require security when they relevant parties directly affected, to the greatest extent
are satisfied that an obligation to the customs will be possible.
fulfilled. 7.4 — Standard. — New or revised national legisla-
5.5 — Standard. — When security is required to tion shall provide for:
ensure that the obligations arising from a customs pro-
cedure will be fulfilled, the customs shall accept a general Electronic commerce methods as an alternative to
security, in particular from declarants who regularly paper-based documentary requirements;
declare goods at different offices in the customs territory. Electronic as well as paper-based authentication
5.6 — Standard. — Where security is required, the methods;
amount of security to be provided shall be as low as The right of the customs to retain information for
possible and, in respect of the payment of duties and their own use and, as appropriate, to exchange
taxes, shall not exceed the amount potentially charge- such information with other customs adminis-
able. trations and all other legally approved parties
5.7 — Standard. — Where security has been furn- by means of electronic commerce techniques.
ished, it shall be discharged as soon as possible after
the customs are satisfied that the obligations under CHAPTER 8
which the security was required have been duly fulfilled.
Relationship between the customs and third parties
to customs law is readily available to any interested 10.6 — Standard. — In the final instant, the appellant
person. shall have the right of appeal to a judicial authority.
9.2 — Standard. — When information that has been
made available must be amended due to changes in
B — Form and grounds of appeal
customs law, administrative arrangements or require-
ments, the customs shall make the revised information 10.7 — Standard. — An appeal shall be lodged in
readily available sufficiently in advance of the entry into writing and shall state the grounds on which it is being
force of the changes to enable interested persons to made.
take account of them, unless advance notice is precluded. 10.8 — Standard. — A time limit shall be fixed for
9.3 — Transitional standard. — The customs shall use the lodgement of an appeal against a decision of the
information technology to enhance the provision of customs and it shall be such as to allow the appellant
information. sufficient time to study the contested decision and to
prepare an appeal.
10.9 — Standard. — Where an appeal is to the cus-
B — Information of a specific nature toms they shall not, as a matter of course, require that
any supporting evidence be lodged together with the
9.4 — Standard. — At the request of the interested appeal but shall, in appropriate circumstances, allow a
person, the customs shall provide, as quickly and as accu- reasonable time for the lodgement of such evidence.
rately as possible, information relating to the specific
matters raised by the interested person and pertaining
to customs law. C — Consideration of appeal
9.5 — Standard. — The customs shall supply not only 10.10 — Standard. — The customs shall give its ruling
the information specifically requested but also any other upon an appeal and written notice thereof to the appel-
pertinent information which they consider the interested lant as soon as possible.
person should be made aware of. 10.11 — Standard. — Where an appeal to the customs
9.6 — Standard. — When the customs supply infor- is dismissed, the customs shall set out the reasons there-
mation, they shall ensure that they do not divulge details for in writing and shall advise the appellant of his right
of a private or confidential nature affecting the customs to lodge any further appeal with an administrative or
or third parties unless such disclosure is required or independent authority and of any time limit for the
authorized by national legislation. lodgement of such appeal.
9.7 — Standard. — When the customs cannot supply 10.12 — Standard. — Where an appeal is allowed, the
information free of charge, any charge shall be limited customs shall put their decision or the ruling of the
to the approximate cosy of the services rendered. independent or judicial authority into effect as soon as
possible, except in cases where the customs appeal
against the ruling.
C — Decisions and rulings
9.8 — Standard. — At the written request of the per-
son concerned, the customs shall notify their decision PROTOCOLE D’AMENDEMENT À LA CONVENTION INTERNATIONALE
in writing within a period specified in national legis- POUR LA SIMPLIFICATION ET L’HARMONISATION DES RÉGIMES
lation. Where the decision is adverse to the person con- DOUANIERS.
cerned, the reasons shall be given and the right of appeal (fait à Bruxelles, le 26 juin 1999)
advised.
9.9 — Standard. — The customs shall issue binding Les Parties contractantes à la Convention interna-
rulings at the request of the interested person, provided tionale pour la simplification et l’harmonisation des régi-
mes douaniers (faite à Kyoto le 18 mai 1973 et entrée
that the customs have all the information they deem en vigueur le 25 septembre 1974), ci-aprés dénommée
necessary. «la Convention», établie sous les auspices du Conseil
CHAPTER 10 de coopération douanière, ci-après dénommé «le Con-
seil»:
Appeals in customs matters
Considerant que, en vue d’atteindre les objectifs
A — Right of appeal qui consistent:
10.1 — Standard. — National legislation shall provide À éliminer les disparités entre les régimes
for a right of appeal in customs matters. douaniers et les pratiques douanières des
10.2 — Standard. — Any person who is directly affec- Parties contractantes, qui peuvent entraver
ted by a decision or omission of the customs shall have le commerce international et les autres
échanges internationaux;
a right of appeal. À répondre aux besoins du commerce inter-
10.3 — Standard. — The person directly affected by national et de la douane en matière de faci-
a decision or omission of the customs shall be given, litation, de simplification et d’harmonisa-
after having made a request to the customs, the reasons tion des régimes douaniers et des pratiques
for such decision or omission within a period specified douanières;
in national legislation. This may or may not result in À assurer l’établissement de normes adéqua-
an appeal. tes en matière de contrôle douanier; et
10.4 — Standard. — National legislation shall provide À permettre à la douane de faire face aux
for the right of an initial appeal to the customs. changements majeurs intervenus dans le
10.5 — Standard. — Where an appeal to the customs commerce et dans les méthodes et techni-
is dismissed, the appellant shall have the right of a fur- ques administratives;
ther appeal to an authority independent of the customs
administration. la Convention doit être amendée;
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2135
Considerant également que la Convention amen- par le présent Protocole, accepter une ou plusieurs des
dée: annexes spécifiques ou des chapitres de celles-ci figurant
à l’appendice III et elle informe le Secrétaire général
Doit assurer que les principes fondamentaux du Conseil de cette acceptation ainsi que des pratiques
régissant cette simplification et cette har- recommandées à l’égard desquelles elle a émis des
monisation ont un caractère contraignant réserves.
à l’égard des Parties contractantes à cette
Convention; Article 5
Doit permettre à la douane de se doter de
Après l’entrée en vigueur du présent Protocole, le
procédures efficaces appuyées par des
Secrétaire général du Conseil n’accepte aucun instru-
méthodes de contrôle adéquates et effica-
ment de ratification ou d’adhésion à la Convention.
ces; et
Permettra de parvenir à un degré élevé de
simplification et d’harmonisation des régi- Article 6
mes douaniers et des pratiques douanères,
Dans les relations entre les parties au présent Pro-
ce qui est un objectif essentiel du Conseil,
tocole, le présent Protocole et ses appendices se sub-
et d’apporter ainsi une contribution
stituent à la Convention.
majeure à la facilitation du commerce
international;
Article 7
sont convenues de ce qui suit:
Le Secrétaire général du Conseil est le dépositaire
du présent Protocole et assume les responsabilités telles
Article 1 que prévues à l’article 19 figurant à l’appendice I du
présent Protocole.
Le préambule et les articles de la Convention sont
amendés conformément au texte figurant à l’appendice I Article 8
du présent Protocole. Le présent Protocole sara ouvert à la signature des
Article 2 Parties contractantes à la Convention, au siége du Con-
seil à Bruxelles, à compter du 26 juin 1999.
Les annexes de la Convention sont remplacées par
l’annexe générale figurant à l’appendice II et les annexes Article 9
spécifiques figurant à l’appendice III du présent Pro-
tocole. Conformément à l’article 102 de la Charte des Nations
Unies, le présent Protocole et ses appendices sera enre-
Article 3 gistré au Secrétariat des Nations Unies à la requête
1 — Toute Partie contractante à la Convention peut du Secrétaire général du Conseil.
exprimer son consentement à être liée par le présent En foi de quoi les soussignés à ce dûment autorisés
Protocole, y compris les appendices I et II: ont signé le présent Protocole.
a) En le signant sans réserve de ratification; Fait à Bruxelles, le vingt-six juin mil neuf cent qua-
b) En déposant un instrument de ratification aprés tre-vingt dix-neuf, en langues française et anglaise, les
l’avoir signé sous réserve de ratification; ou deux textes faisant également foi, en un seul exemplaire
c) En y adhérant. qui sera déposé auprès du Secrétaire général du Conseil
qui en transmettra des copies certifiées conformes à
2 — Le présent Protocole est ouvert jusqu’ au 30 juin toutes les entités visées au paragraphe 1 de l’article 8
2000, au siège du Conseil à Bruxelles, à la signature figurant à l’appendice I du présent Protocole.
des Parties contractantes à la Convention. Après cette
date, il sera ouvert à l’adhésion. APPENDICE I
3 — Le présent Protocole, y compris les appendices I
CONVENTION INTERNATIONALE POUR LA SIMPLIFICATION
et II, entre en vigueur trois mois après que quarante ET L’HARMONISATION DES REGIMES DOUANIERS
Parties contractantes ont signé le Protocole sans réserve
de ratification ou ont déposé leurs instruments de rati- (amendée)
fication ou d’adhésion. Preambule
4 — Après que quarante Parties contractantes ont
exprimé leur consentement à être liées par le présent Les Parties contractantes à la présente Convention
Protocole, conformément au paragraphe 1, une Partie élaborée sous les auspices du Conseil de coopération
contractante à la Convention accepte les amendements douanière:
à la Convention uniquement en devenant partie au pré- S’efforcant d’éliminer les disparités entre les régi-
sent Protocole. Le Protocole entre en vigueur à l’égard mes douaniers et les pratiques douanières des
de cette Partie contractante trois mois aprés qu’elle l’a Parties contractantes, qui peuvent entraver le
signé sans réserve de ratification ou après qu’elle a commerce international et les autres échanges
déposé un instrument de ratification ou d’adhésion. internationaux;
Desirant apporter une contribution efficace au
Article 4 développement du commerce et de ces échanges
en simplifiant et en harmonisant les régimes
Une Partie contractante à la Convention peut, au douaniers et les pratiques douanières et en favo-
moment où elle exprime son consentement à être liée risant la coopération internationale;
2136 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
Notant que les avantages significatifs procurés par pratiques douanières et dont l’application la plus
la facilitation du commerce international peu- large possible est jugée souhaitable;
vent être obtenus sans porter atteinte aux normes d) «Législation nationale» les lois, règlements et
régissant normalement le contrôle douanier; autres mesures imposés par une autorité com-
Reconnaissant que cette simplification et cette har- pétente d’une Partie contractante et applicables
monisation peuvent être accomplies notamment sur l’ensemble du territoire de la Partie con-
en appliquant les principes ci-aprés: tractante concernée, ou les traités en vigueur
La mise en oeuvre de programmes en vue de par lesquels cette Partie est liée;
moderniser constamment les régimes et e) «Annexe générale» l’ensemble de dispositions
pratiques douaniers et d’améliorer leur effi- applicables à tous les régimes douaniers et pra-
cacité et leur rendement; tiques douanières visés par la présente Con-
L’application de régimes douaniers et de pra- vention;
tiques douanières de manière prévisible, f) «Annexe spécifique» un ensemble de disposi-
cohérente et transparente; tions applicables à un ou plusieurs régimes
La mise à la disposition des parties intéressées douaniers et pratiques douanières visés par la
de tous les renseignements nécessaires con- présente Convention;
cernant les lois, réglementations, directives g) «Directives» un jeu d’explications des disposi-
administratives, régimes et pratiques de la tions de l’annexe générale, des annexes spéci-
douane; fiques et des chapitres de celles-ci, qui indique
L’adoption de techniques modernes telles que certaines des lignes de conduite pouvant être
les systèmes de gestion des risques et les suivies pour appliquer les normes, les normes
contrôles par audit, ainsi que l’utilisation transitoires et les pratiques recommandées, et
qui soit la plus large possible de la tech- qui précise les pratiques conseillées ainsi que
nologie de l’information; les exemples de facilités plus grandes recom-
La coopération, lorsqu’il y a lieu, avec les mandées;
autres autorités nationales, les autres admi- h) «Comité technique permanent» le Comité tech-
nistrations des douanes et les milieux com- nique permanent du Conseil;
merciaux; ij) «Conseil» l’organisation établie par la Conven-
La mise en oeuvre de normes internationales tion portant création d’un Conseil de coopé-
pertinentes; ration douanière, conclue à Bruxelles le
L’ouverture aux parties lésées de voies de 15 décembre 1950;
recours administratives et judiciaires d’un
k) «Union douanière ou économique» une Union
accès facile;
constituée et composée par des Etats ayant com-
pétence pour adopter sa propre réglementation
Convaincues qu’un instrument international repre-
nant les objectifs et les principes ci-dessus que qui est obligatoire pour ces Etats dans les matiè-
les Parties contractantes s’engagent à mettre en res couvertes par la présente Convention et pour
oeuvre est de nature à conduire au haut degré décider, selon ses procédures internes, de signer
de simplification et d’harmonisation des régimes ou de ratifier la présente Convention ou d’y
douaniers et des pratiques douanières qui est adhérer.
l’un des principaux buts du Conseil de coopé-
ration douanière, apportant ainsi une contribu- CHAPITRE II
tion majeure à la facilitation du commerce Champ d’application et structure
international;
Champ d’application de la Convention
sont convenues de ce qui suit:
Article 2
CHAPITRE I Chaque Partie contractante s’engage à promouvoir
Définitions la simplification et l’harmonisation des régimes doua-
niers et, à cette fin, à se conformer, dans les conditions
prévues par la présente Convention, aux normes, normes
Article 1
transitoires et pratiques recommandées faisant l’objet
Pour l’application de la présente Convention, on des annexes à la présente Convention. Toutefois, il est
entend par: loisible à toute Partie contractante d’accorder des faci-
lités plus grandes que celles que prévoit la Convention
a) «Norme» une disposition dont la mise en oeuvre
et il est recommandé à chaque Partie contractante d’ac-
est reconnue comme étant nécessaire pour
corder de telles facilités dans toute la mesure possible.
aboutir à l’harmonisation et la simplification des
régimes douaniers et des pratiques douanières;
b) «Norme transitoire» une norme de l’annexe Article 3
générale pour laquelle un délai de mise en oeu-
vre plus long est accordé; Les dispositions de la présente Convention ne font
c) «Pratique recommandée» une disposition d’une pas obstacle à l’application de la législation nationale
annexe spécifique reconnue comme constituant pour ce qui concerne, soit les prohibitions, soit les res-
un progrès dans la voie de l’harmonisation et trictions portant sur les marchandises assujetties à un
de la simplification des régimes douaniers et contrôle douanier.
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2137
l’application et à l’amendement du corps et de l’annexe entrés en vigueur à la date du dépôt de son instrument
générale de la Convention. de ratification ou d’adhésion.
b) Pour ce qui concerne les questions relatives à une 2 — Toute Partie contractante qui accepte une
annexe spécifique ou à un chapitre d’une annexe spé- annexe spécifique ou un chapitre de celle-ci est liée par
cifique déjà en vigueur, seules sont habilitées à voter les amendements aux normes figurant dans cette annexe
les Parties contractantes qui ont accepté cette annexe spécifique ou dans ce chapitre entrés en vigueur à la
ou ce chapitre. date à laquelle elle notifie son acceptation au dépo-
c) Chaque Partie contractante est habilitée à voter sitaire. Toute Partie contractante qui accepte une annexe
s’agissant des projets de nouvelles annexes spécifiques spécifique ou un chapitre de celle-ci est liée par les
ou de nouveaux chapitres d’une annexe spécifique. amendements aux pratiques recommandées qui y figu-
rent et qui sont entrés en vigueur à la date à laquelle
la Partie contractante notifie son acceptation au dépo-
CHAPITRE IV sitaire, sauf si elle formule des réserves conformément
à l’article 12 de la présente Convention à l’égard d’une
Partie contractante
ou de plusieurs de ces pratiques recommandées.
Ratification de la Convention
Application de la Convention
Article 8
Article 10
1 — Tout membre du Conseil et tout membre de l’Or-
ganisation des Nations Unies ou de ses institutions spé- 1 — Toute Partie contractante peut, soit au moment
cialisées peut devenir Partie contractante à la présente de la signature sans réserve de ratification, de la rati-
Convention: fication ou de l’adhésion, soit ultérieurement, notifier
au dépositaire que la présente Convention s’étend à
a) En la signant, sans réserve de ratification;
l’ensemble ou à certains des territoires dont les relations
b) En déposant un instrument de ratification après
internationales sont placées sous sa responsabilité. Cette
l’avoir signée sous réserve de ratification; ou
notification prend effet trois mois après la date à laquelle
c) En y adhérant.
le dépositaire la reçoit. Toutefois, la Convention ne peut
devenir applicable aux territoires désignés dans la noti-
2 — La présente Convention est ouverte jusqu’au
fication avant qu’elle ne soit entrée en vigueur à l’égard
30 juin 1974 au siège du Conseil, à Bruxelles, à la signa-
de la Partie contractante intéressée.
ture des membres visés au paragraphe 1 du présent arti-
2 — Toute Partie contractante ayant, en application
cle. Après cette date, elle sera ouverte à l’adhésion de
du paragraphe 1 du présent article, notifié que la pré-
ces membres.
sente Convention s’étend à un territoire dont les rela-
3 — Toute Partie contractante précise, au moment
tions internationales sont placées sous sa responsabilité,
de signer ou de ratifier la présente Convention ou d’y
peut notifier au dépositaire, dans les conditions prévues
adhérer, la ou les annexes spécifiques ou le ou les cha-
à l’article 19 de la présente Convention, que ce territoire
pitres de celles-ci qu’elle accepte. Elle peut ultérieu-
cessera d’appliquer la Convention.
rement notifier au dépositaire qu’elle accepte une ou
plusieurs autres annexes spécifiques ou chapitres de
celles-ci. Article 11
4 — Les Parties contractantes qui acceptent une nou-
Aux fins de l’application de la présente Convention,
velle annexe spécifique ou un nouveau chapitre d’une
les unions douanières ou économiques qui sont Parties
annexe spécifique le notifient au dépositaire conformé-
contractantes notifient au Secrétaire général du Conseil
ment au paragraphe 3 du présent article.
les territoires qui constituent l’union douanière ou éco-
5 — a) Toute union douanière ou économique peut,
nomique, et ces territoires sont à considérer comme un
conformément aux dispositions des paragraphes 1, 2 et
seul territoire.
3 du présent article, devenir Partie contractante à la
présente Convention. Elle informe alors le dépositaire
de sa compétence en relation avec les matières couvertes Acceptation des dispositions et formulation des réserves
par la présente Convention. Elle informe également le
Article 12
dépositaire de toute modification substantielle apportée
à l’étendue de sa compétence. 1 — Chaque Partie contractante est liée par l’annexe
b) Les unions douanières ou économiques Parties con- générale.
tractantes à la présente Convention exercent, pour les 2 — Une Partie contractante peut accepter une ou
questions qui relèvent de leur compétence, en leur nom plusieurs annexes spécifiques ou n’accepter qu’un ou
propre, les droits et s’acquittent des responsabilités que plusieurs chapitres d’une annexe spécifique. Une Partie
la présente Convention confère aux membres de ces contractante qui accepte une annexe spécifique ou un
unions qui sont Parties contractantes à la présente Con- ou plusieurs chapitres de celle-ci est liée par toutes les
vention. En pareil cas, les membres de ces unions ne normes y figurant. Une Partie contractante qui accepte
sont pas habilités à exercer individuellement ces droits, une annexe spécifique ou un ou plusieurs chapitres de
y compris le droit de vote. celle-ci est liée par l’ensemble des pratiques recomman-
dées figurant dans cette annexe ou ce ou ces chapitres,
Article 9 à moins qu’elle ne notifie au dépositaire, au moment
de l’acceptation ou ultérieurement, la ou les pratiques
1 — Toute Partie contractante qui ratifie la présente recommandées pour laquelle ou lesquelles elle formule
Convention ou y adhère est liée par les amendements des réserves en indiquant les différences existant entre
à la présente Convention, y compris l’annexe générale, les dispositions de sa législation nationale et celles de
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2139
la ou des pratiques recommandées en cause. Toute Par- tantes en cause devant le Comité de gestion qui l’exa-
tie contractante ayant formulé des réserves peut, à tout mine et formule des recommandations en vue de son
moment, les lever, en tout ou en partie, par notification règlement.
au dépositaire en indiquant la date à laquelle ces réser- 3 — Les Parties contractantes en cause peuvent con-
ves sont levées. venir d’avance d’accepter les recommandations du
3 — Chaque Partie contractante liée par une annexe Comité de gestion et de les considérer comme con-
spécifique ou un ou des chapitres de celle-ci examine traignantes.
la possibilité de renoncer aux réserves formulées à
l’égard des pratiques recommandées aux termes du para- Amendements à la Convention
graphe 2, et notifie au Secrétaire général du Conseil
les résultats de cet examen à l’issue de chaque période Article 15
de trois ans commençant à partir de l’entrée en vigueur
de cette Convention pour cette Partie contractante, en 1 — Le texte de tout amendement recommandé aux
précisant quelles sont les dispositions de sa législation Parties contractantes par le Comité de gestion confor-
nationale qui s’opposent, selon elle, à la levée des réser- mément au paragraphe 5, a), i) et ii), de l’article 6 est
ves émises. communiqué par le Secrétaire général du Conseil à tou-
tes les Parties contractantes et aux membres du Conseil
Mise en oeuvre des dispositions qui ne sont pas Parties contractantes.
2 — Les amendements apportés au corps de la Con-
Article 13 vention entrent en vigueur à l’égard de toutes les Parties
1 — Chaque Partie contractante met en application contractantes douze mois après le dépôt des instruments
les normes de l’annexe générale ainsi que des annexes d’acceptation par les Parties contractantes présentes à
spécifiques ou des chapitres de celles-ci qu’elle a accep- la session du Comité de gestion pendant laquelle les
tés dans un délai de 36 mois après que ces annexes amendements ont été recommandés, pour autant qu’au-
ou chapitres sont entrés en vigueur à son égard. cune des Parties contractantes n’ait formulé d’objection
2 — Chaque Partie contractante met en application dans un délai de douze mois à compter de la date de
les normes transitoires de l’annexe générale dans les communication de ces amendements.
60 mois à partir du moment où l’annexe générale est 3 — Tout amendement recommandé à l’annexe géné-
entrée en vigueur à son égard. rale, aux annexes spécifiques et aux chapitres de celles-ci
3 — Chaque Partie contractante met en application est considéré comme ayant été accepté six mois après
les pratiques recommandées des annexes spécifiques ou la date de communication de la recommandation
des chapitres de celles-ci qu’elle a acceptés, dans un d’amendement aux Parties contractantes, à moins:
délai de 36 mois après que ces annexes spécifiques ou
chapitres sont entrés en vigueur à son égard à moins a) Qu’une objection n’ait été formulée par une Par-
que des réserves n’aient été émises à l’égard d’une ou tie contractante ou, dans le cas d’une annexe
plusieurs de ces pratiques recommandées. spécifique ou d’un chapitre, par une Partie con-
4 — a) Lorsque la période prévue au paragraphe 1 tractante liée par cette annexe spécifique ou ce
ou 2 du présent article pourrait, dans la pratique, se chapitre; ou
révéler insuffisante pour une Partie contractante sou- b) Qu’une Partie contractante informe le Secré-
haitant mettre en oeuvre les dispositions de l’annexe taire général du Conseil que, bien qu’elle ait
générale, cette Partie contractante peut, avant la fin de l’intention d’accepter l’amendement recom-
la période visée au paragraphe 1 ou 2 du présent article, mandé, les conditions nécessaires à cette accep-
en demander la prolongation au Comité de gestion. Au tation ne se trouvent pas encore remplies.
moment d’introduire sa demande, la Partie contractante
indique la ou les dispositions de l’annexe générale pour 4 — Aussi longtemps qu’une Partie contractante qui
lesquelles une prolongation du délai est demandée en a adressé la communication prévue au paragraphe 3,
précisant les motifs de cette demande. b), du présent article n’a pas notifié son acceptation
b) Dans des circonstances exceptionnelles, le Comité au Secrétaire général du Conseil, elle peut, pendant un
de gestion peut décider d’accorder la prolongation délai de dix-huit mois à partir de l’expiration du délai
demandée. Toute décision du Comité de gestion visant de six mois prévu au paragraphe 3 du présent article,
à accorder cette prolongation contiendra un énoncé des présenter une objection à l’amendement recommandé.
circonstances exceptionnelles qui ont motivé sa décision 5 — Si une objection à l’amendement recommandé
et ce délai ne dépassera en aucun cas une durée d’un
est notifiée dans les conditions prévues aux paragra-
an. A l’expiration du délai prorogé, la Partie contrac-
phes 3, a), ou 4 du présent article, l’amendement est
tante informe le dépositaire de l’entrée en vigueur des
dispositions à l’égard desquelles la prolongation a été considéré comme n’ayant pas été accepté et reste sans
accordée. effet.
6 — Lorsqu’une Partie contractante a adressé une
Règlement des différends
communication en application du paragraphe 3, b), du
Article 14 présent article, l’amendement est réputé accepté à la
plus rapprochée des deux dates suivantes:
1 — Tout différend entre deux ou plusieurs Parties
contractantes en ce qui concerne l’interprétation ou l’ap- a) La date à laquelle toutes les Parties contrac-
plication de la présente Convention est réglé, autant tantes ayant adressé une telle communication
que possible, par voie de négociations directes entre ont notifié au Secrétaire général du Conseil leur
lesdites Parties. acceptation de l’amendement recommandé,
2 — Tout différend qui n’est pas réglé par voie de cette date étant toutefois reportée à l’expiration
négociations directes est porté par les Parties contrac- du délai de six mois visé au paragraphe 3 du
2140 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
présent article si toutes les acceptations ont été 5 — Toute Partie contractante qui retire son accep-
notifiées antérieurement à cette expiration; tation de l’annexe générale, sera réputée avoir dénoncé
b) La date d’expiration du délai de dix-huit mois la Convention. Dans ce cas, les dispositions des para-
visé au paragraphe 4 du présent article. graphes 2 et 3 sont également applicables.
Les nouveaux chapitres de l’annexe générale merce afin de renforcer la coopération et de faciliter
et les nouvelles annexes spécifiques ou les la participation, en établissant, en fonction des dispo-
nouveaux chapitres de celles-ci que le sitions nationales et des accords internationaux, les
Comité de gestion décide de recommander méthodes de travail les plus efficaces.
d’incorporer à la présente Convention;
La date à laquelle la présente Convention,
l’annexe générale et chaque annexe spé- CHAPITRE 2
cifique ou chapitre de celle-ci entre en
vigueur conformément à l’article 18 de la Definitions
présente Convention;
Pour l’application des annexes de la présente Con-
Les notifications reçues conformément aux vention, on entend par:
articles 8, 10, 11, 12 et 13 de la présente
Convention; «Assistance mutuelle administrative» les mesures
Le retrait de l’acceptation des annexes/cha- prises par une administration douanière pour le
pitres par les Parties contractantes; compte d’une autre administration douanière ou
Les dénonciations reçues conformément à en collaboration avec celle-ci, en vue de l’ap-
l’article 17 de la présente Convention; et plication correcte de la législation douanière et
Les amendements acceptés conformément à de la prévention, de la recherche et de la répres-
l’article 15 de la présente Convention ainsi sion des infractions douanières;
que la date de leur entrée en vigueur. «Bureau de douane» l’unité administrative com-
pétente pour la réalisation des formalités doua-
3 — Lorsqu’une divergence apparaît entre une Partie nières ainsi que les locaux et autres emplace-
contractante et le dépositaire au sujet de l’accomplis- ments approuvés à cet effet par les autorités
sement des fonctions de ce dernier, le dépositaire ou compétentes;
cette Partie contractante doit porter la question à l’at- «Contrôle de la douane» l’ensemble des mesures
tention des autres Parties contractantes et des signataires prises par la douane en vue d’assurer l’appli-
ou, selon le cas, du Comité de gestion ou du Conseil. cation de la législation douanière;
«Contrôle par audit» les mesures grâce auxquelles
Enregistrement et textes faisant foi la douane s’assure de l’exactitude et de l’authen-
ticité des déclarations en examinant les livres,
Article 20 registres, systèmes comptables et données com-
merciales pertinents détenus par les personnes
Conformément à l’article 102 de la Charte des Nations concernées;
Unies, la présente Convention sera enregistrée au Secré- «Date d’échéance» la date à laquelle le paiement
tariat des Nations Unies à la requête du Secrétaire géné- des droits et taxes est exigible;
ral du Conseil. «Décision» l’acte particulier par lequel la douane
règle une question relative à la législation
En foi de quoi les soussignés à ce dûment autorisés douanière;
ont signé la présente Convention. «Déclarant» toute personne qui fait une déclaration
Fait à Kyoto, le dix-huit moi mil neul cent soixante- de marchandises ou au nom de laquelle cette
treize, en langues française et anglaise, les deux textes déclaration est faite;
faisant également foi, en un seul exemplaire qui sera «Déclaration de marchandises» l’acte fait dans la
déposé auprès du Secrétaire général du Conseil qui en forme prescrite par la douane, par lequel les
transmettra des copies certifiées conformes à toutes les intéressés indiquent le régime douanier à assi-
entités visées au paragraphe 1 de l’article 8 de la présente gner aux marchandises et communique les élé-
Convention. ments dont la douane exige la déclaration pour
l’application de ce régime;
APPENDICE II «Dédouanement» l’accomplissement des formali-
ANNEXE GENERALE
tés douanières nécessaires pour mettre des mar-
chandises à la consommation, pour les exporter
ou encore pour les placer sous un autre régime
CHAPITRE 1
douanier;
Principes generaux «Douane» les services administratifs responsables
de l’application de la législation douanière et de
1.1 — Norme. — Les définitions, normes et normes la perception des droits et taxes et qui sont éga-
transitoires de la présente annexe s’appliquent aux régi- lement chargés de l’application d’autres lois et
mes douaniers et pratiques douanières couverts par règlements relatifs à l’importation, à l’exporta-
celle-ci et, dans la mesure où ils s’appliquent, aux régi- tion, à l’acheminement ou au stockage des
mes et pratiques couverts par les annexes spécifiques. marchandises;
1.2 — Norme. — Les conditions à remplir et les for- «Droits de douane» les droits inscrits au tarif des
malités douanières à accomplir aux fins des régimes et douanes et dont sont passibles les marchandises
pratiques couverts par la présente annexe et par les qui entrent sur le territoire douanier ou qui en
annexes spécifiques sont définies dans la législation sortent;
nationale et sont aussi simples que possible. «Droits et taxes» les droits et taxes à l’importation
1.3 — Norme. — La douane institue et entretient offi- ou les droits et taxes à l’exportation ou les deux
ciellement des relations d’ordre consultatif avec le com- à la fois;
2142 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
«Droits et taxes à l’exportation» les droits de «Tiers» toute personne qui, agissant pour le compte
douane et tons autres droits, taxes ou impositions d’une autre personne, traite directement avec la
diverses qui sont perçus à l’exportation ou à l’oc- douane en ce qui concerne l’importation, l’ex-
casion de l’exportation des marchandises, à l’ex- portation, l’acheminement ou le stockage des
ception des impositions dont le montant est marchandises;
limité au coût approximatif des services rendus «Vérification des marchandises» l’opération par
ou qui sont perçues par la douane pour le compte laquelle la douane procède à l’examen physique
d’une autre autorité nationale; des marchandises afin de s’assurer que leur
nature, leur origine, leur état, leur quantité et
«Droits et taxes à l’importation» les droits de leur valeur sont onformes aux données de la
douane et tous autres droits, taxes ou impositions déclaration de marchandises.
diverses qui sont perçus à l’importation ou à l’oc-
casion de l’importation des marchandises, à l’ex-
ception des impositions dont le montant est CHAPITRE 3
limité au coût approximatif des services rendus
ou qui sont perçues par la douane pour le compte Formalités de dédouanement et autres
d’une autre autorité nationale; formalités douanières
«Examen de la déclaration de marchandises» les opé-
rations effectuées par la douane pour s’assurer Bureaux de douane compétents
que la déclaration de marchandises est correcte- 3.1 — Norme. — La douane désigne les bureaux de
ment établie, et que les documents justificatifs douane dans lesquels les marchandises peuvent être pré-
requis répondent aux conditions prescrites; sentées ou dédouanées. Elle détermine la compétence
«Formalités douanières» l’ensemble des opérations et l’implantation de ces bureaux de douane et en fixe
qui doivent être effectuées par les intéressés et les jours et heures d’ouverture, en tenant compte,
par la douane pour satisfaire à la législation notamment, des nécessités du commerce.
douanière; 3.2 — Norme. — Sur demande de l’intéressé pour des
«Garantie» ce qui assure, à la satisfaction de la raisons jugées valables par la douane, cette dernière
douane, l’exécution d’une obligation envers s’acquitte des fonctions qui lui incombent aux fins d’un
celle-ci. La garantie est dite «globale» lorsqu’elle régime douanier ou d’une pratique douanière en dehors
assure l’exécution des obligations résultant de des heures d’ouverture fixées par l’administration ou
plusieurs opérations; dans un lieu autre que te bureau de douane, dans la
«Législation douanière» l’ensemble des prescrip- mesure des ressources disponibles. Les frais éventuels
tions législatives et réglementaires concernant à percevoir par la douane sont limités au coût approxi-
l’importation, l’exportation, l’acheminement ou matif des services rendus.
le stockage des marchandises que la douane est 3.3 — Norme. — Lorsque des bureaux de douane
expressément chargée d’appliquer et des régle- sont situés eu même point de passage d’une frontière
mentations éventuellement arrêtées par la commune, les administrations ces douanes concernées
douane en vertu des pouvoirs qui lui ont été harmonisent les heures d’ouverture ainsi que la com-
attribués par la loi; pétence de ces bureaux.
«Liquidation des droits et taxes» la détermination 3.4 — Norme transitoire. — Aux points de passage
des frontières communes, les administrations des doua-
du montant des droits et taxes à percevoir;
nes concernées effectuent, chaque fois que possible, les
«Mainlevée» l’acte par lequel la douane permet contrôles en commun.
aux intéressés de disposer des marchandises qui 3.5 — Norme transitoire. — Lorsque la douane sou-
font l’objet d’un dédouanement; haite établir un nouveau bureau de douane ou trans-
«Omission» le fait pour la douane de ne pas agir former un bureau existant à un point de passage com-
ou ne pas prendre dans un délai raisonnable les mun, elle collabore, chaque fois que possible, avec la
mesures que lui impose la législation douanière douane voisine en vue d’établir un bureau de douane
sur une question dont elle a été régulièrement juxtaposé permettant de faciliter les contrôles communs.
saisie;
«Personne» une personne physique aussi bien Le déclarant
qu’une personne morale, à moins que le contexte
n’en dispose autrement; a) Personnes pouvant agir en qualité de déclarant
«Recours» l’acte par lequel une personne direc-
3.6 — Norme. — La législation nationale stipule les
tement concernée qui s’estime lésée par une
conditions dans lesquelles une personne est autorisée
décision ou une omission de la douane se pour-
à agir en qualité de déclarant.
voit devant une autorité compétente;
3.7 — Norme. — Toute personne ayant te droit de
«Remboursement» la restitution, totale ou par- disposer des marchandises peut agir en qualité de
tielle, des droits et taxes acquittés sur les mar- déclarant.
chandises et la remise, totale ou partielle, des
b) Responsabilité du déclarant
droits et taxes dans le cas où ils n’auraient pas
été acquittés; 3.8 — Norme. — Le déclarant est tenu pour respon-
«Territoire douanier» le territoire dans lequel la sable envers la douane de l’exactitude des renseigne-
législation douanière d’une Partie contractante ments fournis dans la déclaration de marchandises et
s’applique; du paiement des droits et taxes.
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2143
3.31 — Norme. — La douane limite ses opérations en ou être représenté lors de la vérification des marchan-
vue de l’examen de la déclaration de marchandises à dises. Ces demandes sont acceptées, sauf circonstances
celles qu’elle juge indispensables pour assurer l’appli- exceptionnelles.
cation de la législation douanière. 3.37 — Norme. — Lorsque la douane le juge utile,
elle exige du déclarant qu’il assiste à la vérification des
Procédures spéciales pour les personnes agréées marchandises ou qu’il s’y fasse représenter, afin de four-
nir à la douane l’assistance nécessaire pour faciliter cette
3.32 — Norme transitoire. — Pour les personnes vérification.
agréées qui remplissent certains critères fixes par la
douane, notamment du fait qu’elles ont des antécédents c) Prélèvement d’échantillons par la douane
satisfaisants en matière douanière et utilisent un système
efficace pour la gestion de leurs écritures commerciales, 3.38 — Norme. — Les prélèvements d’échantillons
la douane prévoit: sont limités aux cas où la douane estime que cette opé-
ration est nécessaire pour établir l’espèce tarifaire ou
La mainlevée des marchandises sur la base du mini- la valeur des marchandises déclarées ou pour assurer
mum de renseignements nécessaires pour iden- l’application des autres dispositions de la législation
tifier les marchandises et permettre l’établisse- nationale. Les quantités de marchandises qui sont pré-
ment ultérieur de la déclaration de marchandises levées à titre d’échantillons doivent être réduites au
définitive;
minimum.
Le dédouanement des marchandises dans les locaux
du déclarant ou en tout autre lieu agréé par la Erreurs
douane;
3.39 — Norme. — La douane n’inflige pas de lourdes
pénalités en cas d’erreurs lorsqu’il est établi à sa satis-
et, de plus, dans la mesure du possible, d’autres pro-
faction que ces erreurs ont été commises de bonne foi,
cédures spéciales telles que:
sans intention délictueuse ni négligence grave. Lors-
Le dépôt d’une seule déclaration de marchandises qu’elle juge nécessaire d’éviter toute récidive, elle peut
pour toutes les importations ou exportations infliger une pénalité qui ne devra cependant pas être
effectuées pendant une période déterminée, lors- trop lourde par rapport au but recherché.
que ces opérations sont réalisées fréquemment
par la même personne; Mainlevée des marchandises
La possibilité pour les personnes agréées de liqui-
der elles-mêmes les droits et taxes en se référant 3.40 — Norme. — La mainlevée est accordée pour les
à leurs propres écritures commerciales, sur les- marchandises déclarées dès que la douane en a terminé
quelles la douane s’appuie, le cas échéant, pour la vérification ou a pris la décision de ne pas les sou-
s’assurer de la conformité avec les autres pre- mettre à une vérification, sous réserve:
scriptions douanières;
Le dépôt de la déclaration de marchandises au Qu’aucune infraction n’ait été relevée;
moyen d’une mention dans les écritures de la Que la licence d’importation ou d’exportation ou
personne agréée à compléter ultérieurement par les autres documents nécessaires aient été com-
une déclaration de marchandises complémen- muniqués;
taire. Que toutes les autorisations relatives au régime
considéré aient été communiquées;
Vérification des marchandises
Que les droits et taxes aient été acquittés ou que
a) Délai pour la vérification des marchandises les mesures nécessaires aient été prises en vue
d’assurer leur recouvrement.
3.33 — Norme. — Lorsque la douane décide de sou-
mettre les marchandises déclarées à une vérification, 3.41 — Norme. — Lorsque la douane a l’assurance
celle-ci intervient le plus tôt possible après l’enregis- que toutes les formalités de dédouanement seront rem-
trement de la déclaration de marchandises. plies ultérieurement par le déclarant, elle accorde la
3.34 — Norme. — Lors de la planification des véri- mainlevée, sous réserve que le déclarant produise un
fications des marchandises, la priorité est accordée à
document commercial ou administratif acceptable par
la vérification des animaux vivants et des marchandises
la douane et contenant les principales données relatives
périssables et des autres marchandises dont le caractère
à l’envoi en cause, ainsi qu’une garantie, le cas échéant,
urgent est accepté par la douane.
en vue d’assurer te recouvrement des droits et taxes
3.35 — Norme transitoire. — Lorsque les marchandi-
exigibles.
ses doivent être soumises à un contrôle par d’autres
autorités compétentes et que la douane prévoit éga- 3.42 — Norme. — Lorsque la douane décide que les
lement une vérification, cette dernière prend les dis- marchandises nécessitent une analyse d’échantillons en
positions utiles pour une intervention coordonnée, et laboratoire, une documentation technique détaillée ou
si possible simultanée, des contrôles. l’avis d’experts, elle accorde la mainlevée des marchan-
dises avant de connaître les résultats de cette vérifi-
cation, à condition que la garantie exigée le cas échéant
b) Présence du déclarant lors
de la vérification des marchandises ait été fournie et après s’être assurée que les marchan-
dises ne font l’objet d’aucune prohibition ou restriction.
3.36 — Norme. — La douane prend en considération 3.43 — Norme. — Lorsqu’une infraction a été cons-
les demandes du déclarant qui souhaite être présent tatée, la douane accorde la mainlevée sans attendre le
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2145
règlement de l’action administrative ou judiciaire sous 4.3 — Norme. — Les éléments qui servent de base
réserve que les marchandises ne soient pas passibles pour la liquidation des droits et taxes et les conditions
de confiscation ou susceptibles d’être présentées en tant dans lesquelles ils doivent être déterminés sont énoncés
que preuves matérielles à un stade ultérieur de la pro- dans la législation nationale.
cédure et que le déclarant acquitte les droits et taxes 4.4 — Norme. — Les taux des droits et taxes sont
et fournisse une garantie pour assurer le recouvrement repris dans les publications officielles.
de tous droits et taxes supplémentaires exigibles ainsi 4.5 — Norme. — La législation nationale stipule le
que de toute pénalité dont il pourrait être passible. moment à retenir pour déterminer le taux des droits
Abandon ou destruction des marchandises
et taxes.
4.6 — Norme. — La législation nationale désigne les
3.44 — Norme. — Lorsque des marchandises n’ont modes de paiement qui peuvent être utilisés pour le
pas encore obtenu la mainlevée pour la mise à la con- paiement des droits et taxes.
sommation ou qu’elles ont été placées sous un autre 4.7 — Norme. — La législation nationale précise la ou
régime douanier et qu’aucune infraction n’a été relevée, les personnes responsables du paiement dos droits et
la personne intéressée est dispensée du paiement des taxes.
droits et taxes ou doit pouvoir en obtenir le rem- 4.8 — Norme. — La législation nationale détermine
boursement: la date d’échéance ainsi que le lieu où te paiement doit
Lorsqu’à sa demande et selon la décision de la être effectué.
douane, ces marchandises sont abandonnées au 4.9 — Norme. — Lorsque la législation nationale pré-
profit du Trésor public ou détruites ou traitées cise que la date d’échéance peut être fixée après la main-
de manière à leur ôter toute valeur commerciale levée des marchandises, cette date doit être située au
sous le contrôle de la douane. Tous frais y relatifs moins dix jours après la mainlevée. Aucun intérêt n’est
sont à la charge de la personne concernée; perçu pour la période écoulée entre la date de la main-
Lorsque ces marchandises sont détruites ou irré- levée et la date d’échéance.
médiablement perdues par suite d’accident ou 4.10 — Norme. — La législation nationale fixe le délai
de force majeure, à condition que cette destruc- pendant lequel la douane peut poursuivre le recouvre-
tion ou cette perte soit dûment établie à la satis- ment des droits et taxes qui n’ont pas été payés à la
faction de la douane; date d’échéance.
Lorsqu’une partie des marchandises est manquante 4.11 — Norme. — La législation nationale détermine
pour des raisons tenant à leur nature, à condition le taux des intérêts de retard et les conditions dans les-
que ce manque soit dûment établi à la satisfac- quelles ils sont appliqués lorsque les droits et taxes n’ont
tion de la douane. pas été payés à la date d’échéance.
4.12 — Norme. — Lorsque les droits et taxes ont été
Les déchets et débris résultant le cas échéant, de la payés, une quittance constituant la preuve du paiement
destruction, sont assujettis, en cas de mise à la con- est remise à l’auteur du paiement, à moins que le paie-
sommation ou d’exportation, aux droits et taxes qui ment ne soit prouvé d’une autre manière.
seraient applicables à ces déchets et débris s’ils étaient 4.13 — Norme transitoire. — La législation nationale
importés ou exportés dans cet état. fixe une valeur minimale ou un montant minimal de
3.45 — Norme transitoire. — Lorsque la douane pro- droits et taxes ou les deux à la fois, en deçà desquels
cède à la vente de marchandises qui n’ont pas été décla- aucun droit ni taxe n’est perçu.
rées dans le délai prescrit ou pour lesquelles la mainlevée 4.14 — Norme. — Lorsque la douane constate que
n’a pu être accordée bien qu’aucune infraction n’ait été des erreurs commises lors de l’établissement de la décla-
relevée, le produit de la vente, déduction faite des droits ration de marchandises ou lors de la liquidation des
et taxes applicables ainsi que de tous autres frais ou droits et taxes occasionneront ou ont occasionné la per-
redevances encourus, est remis aux ayants droit ou, lors- ception ou le recouvrement d’un montant de droits et
que cela n’est pas possible, tenu à la disposition de ceux-
taxes inférieur à celui qui est légalement exigible, elle
ci pendant un délai déterminé.
rectifie les erreurs et procède au recouvrement du mon-
tant impayé. Toutefois, lorsque le montant en cause est
CHAPITRE 4 inférieur au montant minimal prescrit par la législation
nationale, la douane ne procède pas à sa perception
Droits et taxes ou à son recouvrement.
A — Liquidation, recouvrement et paiement des droits et taxes
B — Paiement différé des droits et taxes
4.1 — Norme. — La législation nationale définit les
conditions dans lesquelles les droits et taxes sont 4.15 — Norme. — Lorsque la législation nationale
exigibles. prévoit le paiement différé des droits et taxes, elle pré-
4.2 — Norme. — Le délai accordé pour la liquidation cise les conditions dans lesquelles cette facilité est
des droits et taxes exigibles est précisé dans la législation accordée.
nationale. La liquidation est établie dès que possible 4.16 — Norme. — Le paiement différé est accordé,
après le dépôt de la déclaration de marchandises ou dans la mesure du possible, sans exiger des intérêts.
à partir du moment où les droits et taxes deviennent 4.17 — Norme. — Le délai accordé pour le paiement
exigibles. différé des droits et taxes est d’au moins quatorze jours.
2146 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
6.9 — Norme transitoire. — La douane fait appel, 8.5 — Norme. — La douane prévoit la participation
dans toute la mesure possible, à la technologie de l’in- des tiers aux consultations officielles qu’elle a avec le
formation et au commerce électronique pour améliorer commerce.
les contrôles douaniers. 8.6 — Norme. — La douane précise les circonstances
6.10 — Norme. — La douane évalue les systèmes dans lesquelles elle n’est pas disposée à traiter avec un
commerciaux des entreprises qui ont une incidence sur tiers.
les opérations douanières afin de s’assurer qu’ils sont 8.7 — Norme. — La douane notifie par écrit au tiers
conformes aux prescriptions douanières. toute décision de ne pas traiter avec lui.
CHAPITRE 7 CHAPITRE 9
Comércio pode assistir às sessões do Comité de Gestão 9 — Sempre que se aplique o n.o 5 do artigo 8.o da
na qualidade de observador. O estatuto e os direitos presente Convenção, as uniões aduaneiras ou econó-
dos observadores serão definidos por decisão do Con- micas que sejam Partes Contratantes dispõem de um
selho. Os direitos acima referidos não podem ser exer- número de votos igual ao total de votos atribuídos aos
cidos antes da entrada em vigor de tal decisão. seus membros que sejam Partes Contratantes.
4 — O Comité de Gestão pode convidar os repre- 10 — Antes do encerramento de cada sessão, o
sentantes de organizações internacionais, governamen- Comité de Gestão adoptará um relatório. Este relatório
tais e não governamentais, a assistir às suas sessões na será comunicado ao Conselho e às Partes Contratantes
qualidade de observadores. e aos observadores mencionados nos n.os 2, 3 e 4.
5 — O Comité de Gestão: 11 — Na ausência de disposições específicas do pre-
sente artigo, será aplicável o Regimento do Conselho,
a) Recomendará às Partes Contratantes: a menos que o Comité de Gestão decida de outro modo.
desse prazo. Ao formular esse pedido, a Parte Con- 4 — Uma Parte Contratante que tiver enviado a
tratante indicará a ou as disposições do anexo geral comunicação prevista no n.o 3, alínea b), do presente
para as quais solicita uma prorrogação do prazo e os artigo poderá, enquanto não tiver notificado a sua acei-
fundamentos desse pedido. tação ao Secretário-Geral do Conselho e durante um
b) Em circunstâncias excepcionais, o Comité de Ges- prazo de 18 meses contado a partir da expiração do
tão poderá decidir conceder a prorrogação solicitada. prazo de 6 meses previsto no n.o 3 do presente artigo,
Qualquer decisão do Comité de Gestão concedendo essa formular uma objecção à alteração recomendada.
prorrogação mencionará as circunstâncias excepcionais 5 — Se tiver sido formulada uma objecção à alteração
que justificam a decisão, não devendo a prorrogação recomendada, nas condições previstas no n.o 3, alínea a),
exceder, em caso algum, um ano. Quando expirar esse ou no n.o 4 do presente artigo, a alteração será con-
prazo de prorrogação, a Parte Contratante notificará
siderada como não tendo sido aceite e ficará sem efeito.
o depositário da entrada em vigor das disposições para
6 — Quando uma Parte Contratante tiver enviado
as quais foi concedida a prorrogação.
uma comunicação, nos termos do n.o 3, alínea b), do
presente artigo, a alteração será considerada aceite na
Resolução de diferendos mais próxima das duas datas seguintes:
«Omissão» o facto de a alfândega não actuar ou fronteira comum, deverá cooperar sempre que possível
não tomar dentro de um prazo razoável as medi- com a alfândega vizinha para criar uma estância adua-
das exigidas pela legislação aduaneira sobre uma neira justaposta tendo em vista facilitar os controlos
questão que lhe foi submetida nos devidos conjuntos.
termos;
O declarante
«Pessoa» tanto uma pessoa física como uma pessoa
moral, salvo se do contexto outra coisa resultar; a) Pessoas que podem agir na qualidade de declarante
«Recurso» o acto pelo qual uma pessoa directa-
mente interessada e que se considera lesada por 3.6 — Norma. — A legislação nacional deverá deter-
uma decisão ou omissão da alfândega recorre minar as condições em que uma pessoa é autorizada
para uma autoridade competente; a agir na qualidade de declarante.
«Reembolso» a restituição, total ou parcial, dos 3.7 — Norma. — Qualquer pessoa que tenha o direito
direitos e imposições pagos sobre as mercadorias de dispor das mercadorias poderá agir na qualidade de
declarante.
e a dispensa de pagamento total ou parcial destes
direitos e imposições, no caso de não terem sido b) Responsabilidade do declarante
pagos;
«Território aduaneiro» o território onde se aplica 3.8 — Norma. — O declarante é tido como respon-
a legislação aduaneira de uma Parte Contra- sável, face às autoridades aduaneiras, pela exactidão das
tante; informações fornecidas na declaração de mercadorias
«Terceiro» qualquer pessoa que trata directamente e pelo pagamento dos direitos e imposições.
com a alfândega, em nome e por conta de outra
pessoa, da importação, exportação, condução ou c) Direitos do declarante
armazenagem de mercadorias;
3.9 — Norma. — Antes da entrega da declaração de
«Verificação das mercadorias» a operação pela
mercadorias e nas condições fixadas pelas autoridades
qual a alfândega procede ao exame físico das aduaneiras, o declarante é autorizado a:
mercadorias a fim de se assegurar de que a sua
natureza, origem, estado, quantidade e valor a) Examinar as mercadorias;
estão em conformidade com os dados da decla- b) Colher amostras.
ração de mercadorias.
3.10 — Norma. — As autoridades aduaneiras não
deverão exigir que as amostras, cuja recolha seja auto-
CAPÍTULO III rizada sob o controlo da alfândega, sejam objecto de
uma declaração distinta, sob condição de que as refe-
Desalfandegamento e outras formalidades aduaneiras ridas amostras sejam incluídas na declaração de mer-
cadorias relativa ao lote donde provêm.
Estâncias aduaneiras competentes
3.14 — Norma. — O registo pelas autoridades adua- 3.27 — Norma. — A alfândega deverá permitir ao
neiras de uma declaração provisória ou incompleta não declarante rectificar a declaração de mercadorias que
deverá ter como efeito conceder às mercadorias um tra- tenha sido entregue na condição de que, no momento
tamento pautal diferente do que teria sido aplicado se da apresentação do pedido, não se tenham iniciado nem
tivesse sido apresentada de início uma declaração ela- a conferência da declaração nem a verificação das
borada de forma completa e exacta. mercadorias.
A autorização de saída das mercadorias não deverá 3.28 — Norma transitória. — A alfândega deverá
ser adiada, desde que tenha sido constituída a garantia autorizar o declarante, se este o requerer, a rectificar
a declaração de mercadorias após o início da sua con-
eventualmente exigida para assegurar a cobrança de
ferência desde que as razões invocadas pelo declarante
quaisquer direitos e imposições exigíveis. sejam consideradas pertinentes.
3.15 — Norma. — A alfândega deverá exigir a apre- 3.29 — Norma transitória. — O declarante deverá ser
sentação do original da declaração de mercadorias e autorizado a retirar a declaração de mercadorias e a
do número mínimo de cópias suplementares necessárias. pedir a aplicação de um outro regime aduaneiro na con-
dição de que o pedido seja apresentado à alfândega
b) Documentos justificativos a apresentar antes da concessão da saída e as razões invocadas sejam
em apoio da declaração de mercadorias consideradas pertinentes.
3.30 — Norma. — A conferência da declaração de
3.16 — Norma. — Em apoio da declaração de mer- mercadorias deverá ser efectuada no momento da acei-
cadorias, a alfândega exigirá apenas os documentos tação ou, logo que possível, após a sua aceitação.
indispensáveis para permitir o controlo da operação e 3.31 — Norma. — A alfândega deverá limitar as ope-
para assegurar que todas as disposições relativas à apli- rações relativas à conferência da declaração das mer-
cação da legislação aduaneira sejam observadas. cadorias às que considere indispensáveis para assegurar
3.17 — Norma. — Quando certos documentos justi- o respeito da legislação aduaneira.
ficativos não possam ser apresentados no momento da
entrega da declaração de mercadorias por razões con- Procedimentos especiais para pessoas autorizadas
sideradas pertinentes pela alfândega, deverá esta auto- 3.32 — Norma transitória. — Para as pessoas autori-
rizar a apresentação de tais documentos num prazo zadas que satisfaçam certos critérios fixados pela alfân-
determinado. dega, nomeadamente por terem antecedentes abona-
3.18 — Norma transitória. — A alfândega deverá per- tórios em matéria aduaneira e utilizarem um sistema
mitir que os documentos justificativos sejam apresen- eficaz de gestão dos registos comerciais, a alfândega
tados por via electrónica. deverá prever:
3.19 — Norma. — A alfândega só deverá exigir a tra-
dução dos dados dos documentos justificativos quando A autorização de saída das mercadorias mediante
esta for necessária para permitir o tratamento da decla- a apresentação da informação mínima necessária
para identificar as mercadorias e para permitir
ração de mercadorias.
que a declaração definitiva seja completada
posteriormente;
Entrega, registo e conferência da declaração de mercadorias O desalfandegamento das mercadorias nas insta-
lações do declarante ou em qualquer outro local
3.20 — Norma. — A alfândega deverá permitir a autorizado pela alfândega;
entrega da declaração de mercadorias em qualquer
estância aduaneira para o efeito designada. e, além destes e na medida do possível, outros pro-
3.21 — Norma transitória. — A alfândega deverá per- cedimentos especiais, tais como:
mitir que a declaração de mercadorias seja apresentada
por via electrónica. A apresentação de uma única declaração de mer-
3.22 — Norma. — A declaração de mercadorias cadorias para todas as importações e exportações
deverá ser entregue nos dias e horas de funcionamento que tiverem lugar durante um período determi-
nado, sempre que tais operações sejam efectua-
fixados pela alfândega.
das frequentemente pela mesma pessoa;
3.23 — Norma. — Quando a legislação nacional esta- A possibilidade de as pessoas autorizadas proce-
beleça que a declaração de mercadorias deve ser entre- derem à autoliquidação dos direitos e imposições
gue num prazo determinado, fixará esse prazo de exigíveis reportando-se aos próprios registos
maneira a permitir ao declarante completar a declaração comerciais utilizados, em caso de necessidade,
e obter os documentos justificativos exigidos. pela alfândega, para se assegurar da conformi-
3.24 — Norma. — A pedido do declarante e por dade com as demais disposições aduaneiras;
razões consideradas válidas pela alfândega, deverá esta A apresentação da declaração de mercadorias atra-
prorrogar o prazo fixado para a entrega da declaração vés de inscrição nos registos da pessoa autori-
de mercadorias. zada, a completar posteriormente por uma decla-
3.25 — Norma. — A legislação nacional deverá fixar ração de mercadorias complementar.
as condições para a entrega e registo ou para a con-
ferência da declaração de mercadorias e dos documentos Verificação das mercadorias
justificativos, antes da chegada das mercadorias. a) Prazo para a verificação das mercadorias
3.26 — Norma. — Quando a alfândega não puder
aceitar a declaração de mercadorias, deverá comunicar 3.33 — Norma. — Sempre que as autoridades adua-
ao declarante os motivos da recusa. neiras decidam submeter as mercadorias declaradas a
2158 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
verificação, deverá esta ser efectuada o mais cedo pos- 3.41 — Norma. — Sempre que a alfândega se asse-
sível após a aceitação da declaração de mercadorias. gure de que todas as formalidades de desalfandega-
3.34 — Norma. — Na planificação das verificações mento serão cumpridas posteriormente pelo declarante,
deverá ser dada prioridade aos animais vivos e às mer- deverá autorizar a saída das mercadorias, desde que
cadorias perecíveis, bem como a outras mercadorias cujo o declarante apresente um documento comercial ou
carácter de urgência seja reconhecido pela alfândega. administrativo adequado que contenha os principais
3.35 — Norma transitória. — Sempre que as merca- dados relativos à remessa em causa, bem como uma
dorias devam ser submetidas a um controlo por outras garantia destinada, se necessário, a garantir a cobrança
autoridades competentes e a alfândega preveja igual- dos direitos e imposições exigíveis.
mente uma verificação, deverá esta, na medida do pos- 3.42 — Norma. — Sempre que a alfândega decida
sível, tomar as medidas adequadas para uma intervenção que é necessário submeter amostras da mercadoria a
coordenada e se possível simultânea dos controlos. análise laboratorial ou recorrer a documentação técnica
detalhada ou a peritagem, deverá conceder a autori-
b) Presença do declarante na verificação das mercadorias zação de saída antes de conhecer os resultados desta
verificação, desde que tenha sido prestada a garantia
3.36 — Norma. — A alfândega deverá atender os exigida e a alfândega se tenha assegurado de que as
pedidos do declarante no sentido de estar presente ou mercadorias não estão sujeitas a proibições ou res-
de se fazer representar na verificação das mercadorias. trições.
A resposta a estes pedidos será positiva, salvo em cir- 3.43 — Norma. — Quando tiver sido constatada uma
cunstâncias excepcionais. infracção, a alfândega deverá conceder a autorização
3.37 — Norma. — Sempre que a alfândega o consi- de saída sem esperar pela conclusão do procedimento
dere apropriado, deverá exigir do declarante que assista administrativo ou judicial, na condição de que as mer-
à verificação das mercadorias ou que se faça representar, cadorias sejam passíveis de confisco ou susceptíveis de
a fim de lhe fornecer a assistência necessária para faci- serem apresentadas como prova material numa fase pos-
litar essa verificação. terior do processo e o declarante pague os direitos e
imposições e preste uma garantia para assegurar o paga-
c) Recolha de amostras pela alfândega mento de direitos e imposições suplementares exigíveis,
assim como o cumprimento de qualquer penalidade que
3.38 — Norma. — A extracção de amostras deverá possa vir a ser-lhe imposta.
limitar-se aos casos em que a alfândega considere que
esta operação é necessária para determinar a posição
pautal ou o valor das mercadorias declaradas ou para Abandono ou destruição das mercadorias
assegurar a aplicação de outras disposições da legislação
nacional. As quantidades de mercadorias extraídas como 3.44 — Norma. — Quando as mercadorias não
amostras deverão ser reduzidas ao mínimo. tenham ainda recebido a autorização de saída para a
introdução no consumo ou tenham sido colocadas sob
outro regime aduaneiro e sob condição de que nenhuma
Erros
infracção tenha sido constatada, o interessado deverá
3.39 — Norma. — A alfândega não aplicará penali- ser dispensado do pagamento dos direitos e imposições
dades excessivas em casos de erro, se ficar comprovado ou deverá poder obter o seu reembolso:
que tais erros foram cometidos de boa fé, sem intenção
fraudulenta nem negligência grosseira. Quando, a seu pedido e por decisão da alfândega,
Quando a alfândega considerar necessário desenco- as mercadorias sejam abandonadas a favor da
rajar a repetição desses erros, poderá impor uma pena- Fazenda Pública, destruídas ou tratadas de forma
lidade que não deverá, contudo, ser excessiva relati- a privá-las de qualquer valor comercial, sob con-
vamente ao efeito pretendido. trolo da alfândega. Os custos decorrentes serão
suportados pelo interessado;
Quando essas mercadorias sejam destruídas ou
Autorização de saída irremediavelmente perdidas na sequência de aci-
dente ou por motivo de força maior, na condição
3.40 — Norma. — A autorização de saída deverá ser de que tal destruição ou perda sejam devida-
concedida às mercadorias declaradas logo que a alfân- mente estabelecidas a contento da alfândega;
dega tenha terminado a sua verificação ou tenha tomado Em caso de perdas resultantes da natureza das mer-
a decisão de as não submeter a verificação, na condição cadorias, na condição de que tais perdas sejam
de que: estabelecidas a contento da alfândega.
Nenhuma infracção tenha sido detectada;
A licença de importação ou exportação ou quais- Os desperdícios e resíduos que resultem da destruição
quer outros documentos necessários tenham sido ficarão sujeitos, se forem introduzidos no consumo ou
apresentados; exportados, aos direitos e imposições que lhes seriam
Todas as autorizações relacionadas com o regime aplicáveis se tivessem sido importados ou exportados
em causa tenham sido apresentadas; e nesse estado.
Os direitos e imposições tenham sido pagos ou 3.45 — Norma transitória. — No caso de a alfândega
tomadas as medidas necessárias com vista a asse- proceder à venda de mercadorias que não tenham sido
gurar a sua cobrança. declaradas no prazo previsto ou em relação às quais
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2159
a autorização de saída não pôde ser concedida e 4.14 — Norma. — Quando as autoridades aduaneiras
nenhuma infracção tenha sido constatada, o produto constatarem que os erros cometidos na declaração de
da venda, feita a dedução dos direitos e imposições, mercadorias ou aquando da liquidação dos direitos e
assim como de todas as despesas ou encargos inerentes, imposições poderão determinar ou determinaram a
deverá ser entregue a quem a ele tiver direito ou, quando cobrança ou a recuperação de um montante de direitos
tal não for possível, mantido à sua disposição durante e imposições inferior ao que é legalmente exigível, rec-
um prazo determinado. tificarão esses erros e cobrarão o montante em falta.
Porém, se o montante em causa for inferior ao montante
mínimo especificado na legislação nacional, não se pro-
CAPÍTULO IV
cederá à cobrança ou à recuperação deste montante.
Direitos e imposições
B — Pagamento diferido de direitos e imposições
A — Liquidação, cobrança e pagamento de direitos e imposições
4.15 — Norma. — Sempre que o pagamento diferido
4.1 — Norma. — A legislação nacional deverá esta- de direitos e imposições estiver previsto na legislação
belecer as condições em que são exigíveis os direitos nacional, esta especificará as condições em que tal faci-
e imposições. lidade é autorizada.
4.2 — Norma. — O prazo de liquidação dos direitos 4.16 — Norma. — O pagamento diferido será auto-
e imposições exigíveis deverá ser estipulado na legislação rizado sem cobrança de juros, sempre que possível.
nacional. A liquidação será efectuada logo que possível 4.17 — Norma. — A prorrogação do prazo de paga-
após a entrega da declaração de mercadorias ou a partir mento dos direitos e imposições será de, pelo menos,
do momento da constituição da dívida aduaneira. 14 dias.
4.3 — Norma. — A legislação nacional deverá enu-
merar os elementos que servem de base à liquidação C — Reembolso de direitos e imposições
dos direitos e imposições e especificar as condições em
4.18 — Norma. — O reembolso será concedido
que tais elementos devem ser determinados.
quando se apurar que foi cobrado um montante de direi-
4.4 — Norma. — As taxas dos direitos e imposições
tos e imposições superior ao que é legalmente exigível,
deverão constar de publicações oficiais.
devido a um erro cometido aquando da sua liquidação.
4.5 — Norma. — A legislação nacional deverá fixar
4.19 — Norma. — O reembolso será concedido rela-
o momento a tomar em consideração para a determi-
tivamente às mercadorias importadas ou exportadas
nação das taxas dos direitos e imposições.
desde que se reconheça que, no momento da importação
4.6 — Norma. — A legislação nacional deverá fixar
ou da exportação, estavam defeituosas ou não confor-
as modalidades que podem ser utilizadas para o paga-
mes, por qualquer outra causa, às características con-
mento de direitos e imposições exigíveis.
vencionadas e sejam devolvidas quer ao fornecedor quer
4.7 — Norma. — A legislação nacional deverá desig-
a uma outra pessoa designada por este último, desde
nar a pessoa ou pessoas responsáveis pelo pagamento
que:
dos direitos e imposições.
4.8 — Norma. — A legislação nacional deverá fixar Não tenham sido objecto de qualquer operação
a data de exigibilidade bem como o local onde o paga- de complemento de fabrico ou reparação nem
mento deverá ser efectuado. utilizadas no país de importação e sejam reex-
4.9 — Norma. — Quando a legislação nacional pre- portadas num prazo razoável;
veja que a data de exigibilidade possa ser fixada em Não tenham sido objecto de qualquer operação
momento posterior à concessão da autorização de saída de complemento de fabrico ou reparação nem
das mercadorias, essa data será pelo menos 10 dias pos- utilizadas no país para onde foram exportadas
terior à data de autorização de saída. Não serão cobra- e sejam reimportadas num prazo razoável.
dos juros pelo período que medeia entre a data de auto-
rização de saída e a data de exigibilidade. Contudo, a utilização das mercadorias não impede
4.10 — Norma. — A legislação nacional deverá espe- o reembolso quando tal utilização tenha sido indispen-
cificar o prazo durante o qual as autoridades aduaneiras sável para verificar os seus defeitos ou qualquer outro
poderão proceder à cobrança dos direitos e imposições facto justificativo da sua reexportação ou reimportação.
que não tenham sido pagos até à data de exigibilidade. Em vez de reexportadas, as mercadorias poderão ser,
4.11 — Norma. — A legislação nacional deverá deter- mediante decisão das autoridades aduaneiras, abando-
minar a taxa e as condições de aplicação dos juros de nadas a favor da Fazenda Pública, destruídas ou tratadas
mora a cobrar sobre os montantes dos direitos e impo- de maneira a retirar-se-lhes todo o valor comercial, sob
sições que não tenham sido pagos até à data de controlo da alfândega. Este abandono ou esta destruição
exigibilidade. não devem dar origem a quaisquer encargos para a
4.12 — Norma. — Logo que os direitos e imposições Fazenda Pública.
sejam pagos, deverá ser entregue um recibo constitutivo 4.20 — Norma transitória. — Sempre que a alfândega
da prova do pagamento ao respectivo autor, a menos autorize que mercadorias declaradas para determinado
que existam outras provas. regime aduaneiro com pagamento de direitos e impo-
4.13 — Norma transitória. — A legislação nacional sições sejam colocadas sob outro regime aduaneiro, será
deverá prever o valor mínimo ou o montante mínimo concedido o reembolso dos direitos e imposições resul-
dos direitos e imposições abaixo do qual estes não serão tantes de registo de liquidação de montante superior
cobrados. ao devido no quadro do novo regime.
2160 DIÁRIO DA REPÚBLICA — I SÉRIE-A N.o 50 — 11 de Março de 2005
4.21 — Norma. — A decisão relativa ao pedido de 6.2 — Norma. — O controlo aduaneiro limitar-se-á
reembolso será tomada e notificada por escrito aos inte- ao necessário para assegurar o cumprimento da legis-
ressados no mais curto prazo, devendo sê-lo, igualmente, lação aduaneira.
o reembolso resultante do registo de liquidação de mon- 6.3 — Norma. — Para execução do controlo adua-
tante superior, uma vez confirmados os elementos do neiro, a alfândega deverá utilizar métodos de gestão
pedido. do risco.
4.22 — Norma. — Quando seja reconhecido pela 6.4 — Norma. — A alfândega deverá recorrer à aná-
alfândega que um registo de liquidação de montante lise de risco para determinar as pessoas e mercadorias,
superior ao devido resulta de erro cometido pelas pró- incluindo os meios de transporte, a controlar, bem como
prias autoridades aduaneiras aquando da liquidação dos a amplitude de tal verificação.
direitos e imposições, o reembolso será concedido com
6.5 — Norma. — A alfândega deverá adoptar, em
carácter prioritário.
apoio da gestão de risco, uma estratégia de avaliação
4.23 — Norma. — Quando sejam fixados prazos para
do grau de cumprimento da lei.
além dos quais já não serão aceites pedidos de reembolso
dos direitos e imposições, deverão tais prazos ser fixados 6.6 — Norma. — Os sistemas de controlo aduaneiro
tendo-se em conta as circunstâncias especiais dos dife- deverão incluir controlos de auditoria.
rentes casos em que o reembolso desses direitos e impo- 6.7 — Norma. — A alfândega deverá procurar coo-
sições é susceptível de ser concedido. perar com outras administrações aduaneiras e celebrar
4.24 — Norma. — O reembolso não será concedido acordos de assistência mútua administrativa, para refor-
se o montante em causa for inferior ao montante mínimo çar o controlo aduaneiro.
determinado pela legislação nacional. 6.8 — Norma. — A alfândega deverá procurar coo-
perar com o comércio e celebrar protocolos de acordo
destinados a reforçar o controlo aduaneiro.
CAPÍTULO V 6.9 — Norma transitória. — A alfândega deverá uti-
lizar o mais possível as tecnologias da informação e o
Garantias
comércio electrónico para reforçar o controlo adua-
5.1 — Norma. — A legislação nacional deverá enu- neiro.
merar os casos em que é exigida uma garantia e espe- 6.10 — Norma. — A alfândega avaliará os sistemas
cificar as formas de prestação dessa garantia. comerciais das empresas sempre que tenham impacte
5.2 — Norma. — A alfândega deverá fixar o montante nas operações aduaneiras, a fim de assegurar a sua con-
da garantia. formidade com os requisitos aduaneiros.
5.3 — Norma. — A pessoa obrigada a prestar uma
garantia deverá poder escolher qualquer das formas de
garantia previstas, desde que seja aceitável para a CAPÍTULO VII
alfândega.
5.4 — Norma. — Sempre que a legislação nacional o Aplicação das tecnologias da informação
permita, a alfândega não deverá exigir uma garantia
quando, a seu contento, esteja assegurado pelo inte- 7.1 — Norma. — A alfândega deverá aplicar as tec-
ressado o cumprimento de todas as obrigações. nologias da informação em apoio das operações adua-
5.5 — Norma. — Quando seja exigida uma garantia neiras, sempre que essa aplicação seja eficaz e rentável
com vista a assegurar a execução das obrigações decor- para a alfândega e para o comércio. A alfândega deverá
rentes de um regime aduaneiro, a alfândega deverá acei- especificar as condições de aplicação dessas tecnologias.
tar uma garantia global, nomeadamente no caso de 7.2 — Norma. — No caso de recurso a sistemas infor-
declarantes habituais de mercadorias em diferentes máticos, a alfândega deverá utilizar as normas adequa-
estâncias de um mesmo território aduaneiro. das, aceites a nível internacional.
5.6 — Norma. — Quando seja exigida uma garantia, 7.3 — Norma. — A introdução de tecnologias da
o respectivo montante deverá ser o mais baixo possível
informação deverá ser efectuada, na medida do possível,
e, relativamente a direitos e imposições, não deverá
em consulta com todas as partes directamente inte-
exceder o montante eventualmente exigível.
5.7 — Norma. — Quando tenha sido prestada uma ressadas.
garantia, deverá esta ser cancelada no mais curto prazo 7.4 — Norma. — Qualquer legislação, nova ou
após a alfândega se ter certificado, a seu contento, de revista, deverá prever:
que foram devidamente cumpridas as obrigações que
Métodos de comércio electrónico em alternativa
determinaram a sua constituição.
aos documentos em suporte de papel;
Métodos electrónicos de autenticação, assim como
métodos de autenticação de documentos em
CAPÍTULO VI
suporte de papel;
Controlo aduaneiro O direito da alfândega a reter a informação para
6.1 — Norma. — Todas as mercadorias, incluindo os seu próprio uso e, se for caso disso, a permutar
meios de transporte, que entrem ou saiam do território essa informação com outras administrações
aduaneiro, independentemente de serem ou não sujeitas aduaneiras e todas as outras partes, nas con-
a direitos e imposições, ficarão sujeitas a controlo dições previstas na lei, com recurso às técnicas
aduaneiro. do comércio electrónico.
N.o 50 — 11 de Março de 2005 DIÁRIO DA REPÚBLICA — I SÉRIE-A 2161