- CCC recommendation (1970) concerning relief consignments
The full name of this Recommendation, adopted by the Customs Cooperation Council on 8th June 1970, is "Recommendation of the Customs Cooperation Council to expedite the forwarding of relief consignments in the event of disasters".
It contains a number of recommended measures aimed at facilitating the crossing of frontiers, at exit, transit and entry points, by relief consignments, including any equipment loaned free of charge to the authorized organizations to alleviate the affects of disaster. The term "disaster" covers both natural disasters and similar emergencies.
The Recommendation also invites Members to designate the national organizations responsible for the receipt and distribution of relief consignments and to issue to the competent Customs authorities the necessary instructions to ensure the immediate implementation of the provisions of the Recommendation.
- Kyoto Convention - International Convention on the simplification and harmonization of Customs procedures
The full name is "International Convention on the simplification and harmonization of Customs procedures (Kyoto Convention)". It is an international instrument on the harmonization of Customs techniques which covers all aspects of Customs legislation. It was done at Kyoto, Japan, on 18 May 1973 and entered into force in 1974. Since then the growth in international cargo, developments in information technology and a highly competitive international business environment have created conflict with traditional Customs methods and procedures. World Customs Organization (WCO) has therefore revised and updated the Kyoto Convention to ensure that it meets the current demands of international trade. The WCO Council adopted the revised Kyoto Convention in June 1999 as the blueprint for modern and efficient Customs procedures in the 21st century.
KYOTO CONVENTION (1974)
Apart from the body of the Convention, it comprises 31 annexes, not all of which have entered into force. The following two annexes have direct relevance to the delivery of humanitarian assistance:
Annex B.2. concerning relief from import duties and taxes in respect of goods declared for home use
All Customs regulations mention cases of relief from duties and taxes applicable in specified circumstances and where certain conditions have been met. In some countries such relief is provided for in the Customs tariff, whereas in others it may be set out in separate legislation or regulations.
The Annex does not merely list examples of relief from duties and taxes; in addition, in order to encourage countries to advance along the path of harmonization, it also formulates a number of conditions to which the granting of the relief facility may be subject.
In particular, it recommends that "relief from import duties and taxes and from economic prohibitions and restrictions should be granted in respect of basic necessities (such as foodstuffs, medicaments, clothing and blankets) sent as gifts to an approved organization for distribution free of charge to needy persons by the organization or under its control".
The goods sent as disaster relief items fulfil the above stipulated conditions and may be considered as being covered by this clause. However, as this is a matter of interpreting the text of Kyoto Convention, the final decision belongs to the Customs of the recipient country.
Annex F.5. concerning urgent consignments
The purpose of this Annex is to facilitate the Customs clearance of goods which, because of their nature or because of the circumstances surrounding their shipment, have to be conveyed rapidly from one country to another and cleared through Customs with a minimum of delay.
Such goods are of course subject to the same Customs controls and formalities as ordinary consignments of goods but this Annex provides for shipments which are recognised by the Customs authorities as being urgently needed to be cleared as a matter of priority subject to the necessary revenue safeguards and any prohibitions and restrictions.
In particular the Annex contains a number of special facilitation provisions recommended for the clearance of consignments of humanitarian nature and relief consignments (i.e. "goods, such as vehicles and other means of transport, foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses or other goods of prime necessity, forwarded as aid to those affected by natural disaster and similar catastrophes").
Thus the goods sent as disaster relief items may be considered as covered by this Annex. Personal effects of disaster relief teams and their equipment should also be treated under the provisions of this Annex due to the humanitarian nature and the urgent need for them. However, as this is a matter of interpreting the text of Kyoto Convention, the final decision belongs to the Customs of the recipient country.
REVISED KYOTO CONVENTION (2000)
The Kyoto Convention (Revised) has incorporated important modern concepts, such as the application of new technology, the implementation of new philosophies on Customs control, and the willingness of private sector partners to engage with Customs in mutually beneficial alliances. It contains new and obligatory rules for its application which all Contracting Parties must accept without reservation. Apart from the body of the convention, the revised Convention comprises one General Annex and ten Specific Annexes with Chapters.
Chapter 5 "Relief Consignments" of Specific Annex J "Special procedures" has direct relevance to the delivery of humanitarian assistance. It has taken into account the relevant facilitation measures recommended in the earlier WCO international instruments, and, in particular, in the Model Agreement between the United Nations and a State/Government concerning measures to expedite the import, export and transit of relief consignments and possessions of relief personnel in the event of disasters and emergencies (approved by the Permanent Technical Committee of WCO at its 157-158th sessions in April 1996).
For the purposes of this Chapter the term "relief consignments" is defined as:
goods, including vehicles and other means of transport, foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses, water purifying and water storage items, or other goods of prime necessity, forwarded as aid to those affected by disaster; and
all equipment, vehicles and other means of transport, specially trained animals, provisions, supplies, personal effects and other goods for disaster relief personnel in order to perform their duties and to support them in living and working in the territory of the disaster throughout the duration of their mission.
The Chapter contains three standards and three recommended practices.
The standards are:
- Clearance of relief consignments shall be governed by the provisions of this Chapter and, insofar as applicable, by the provisions of the General Annex.
- Clearance of relief consignments for export, transit, temporary admission and import shall be carried out as a matter of priority.
- In the case of relief consignments the Customs shall provide for :
- lodging of a simplified Goods declaration or of a provisional or incomplete Goods declaration subject to completion of the declaration within a specified period;
- lodging and registering or checking of the Goods declaration and supporting documents prior to the arrival of the goods, and their release upon arrival;
- clearance outside the designated hours of business or away from Customs offices and the waiver of any charges in this respect; and
- examination and/or sampling of goods only in exceptional circumstances.
Three recommended practices are:
- Clearance of relief consignments should be granted without regard to the country of origin, the country from which arrived or country of destination.
- In the case of relief consignments any economic export prohibitions or restrictions and any export duties or taxes otherwise payable should be waived.
- Relief consignments received as gifts by approved organizations for use by or under the control of such organizations, or for distribution free of charge by them or under their control, should be admitted free of import duties and taxes and free of economic import prohibitions or restrictions.
- A.T.A Convention - Customs Convention on the A.T.A. carnet for the temporary admission of goods
Its full name is "Customs Convention on the A.T.A. carnet for the temporary admission of goods" (done at Brussels, 6 December 1961). It is an international instrument designed to facilitate the importation, irrespective of the means of transport used, of goods which are granted temporary duty-free admission.
The Convention specifies a form of A.T.A. carnet (ATA = Admission Temporaire/Temporary Admission) and conditions for its use in lieu of national Customs documents. It also sets out the minimum facilities to be accorded in relation to the use of A.T.A. carnets. The Convention foresees that under certain circumstances A.T.A. carnets can, optionally, be accepted for application to goods in transit.
The application of A.T.A. carnets to transborder movement (including transit, importation for home use and temporary admission) of all goods involved in the delivery of humanitarian assistance would be of considerable advantage as it means that only one and the same document would be filled in each time irrespective of the number of border crossings, differences in national Customs regulations and type of goods.
Another advantage of the use of A.T.A. carnets is that no national security for the payment of import duties and taxes has to be lodged with the countries in transit or temporary admission as this security is provided by an international guaranteeing chain.
The A.T.A. carnet may also be optionally used for temporary exportation from and re-importation into the country of issue of the carnet. However, it is important to note that the A.T.A. carnets can never be used for importation for home use, nor for the sole use as a transit or temporary exportation document.
Its full name is "Convention on temporary admission" (done at Istanbul, 26 June 1990). It is a new convention which has combined within one international instrument all existing Conventions on temporary admission, including the A.T.A. Convention. It provides simplified and harmonized procedures and standardized model Customs documents for temporary importation of goods (including means of transport) specified in the Annexes to this Convention. It entered into force on 27 November 1993.
One annex deals directly with humanitarian assistance, namely:
Annex B.9. concerning goods imported for humanitarian purposes
This annex contains provisions for temporary admission of goods imported for humanitarian purposes, namely medical, surgical and laboratory equipment and relief consignments ("all goods, such as vehicles and other means of transport, blankets, tents, prefabricated houses or other goods of prime necessity, forwarded as aid to those affected by natural disaster and similar catastrophes").
By definition, the provisions of this Annex apply only to those goods involved in the delivery of humanitarian assistance which are imported temporarily and are subject to re-export from the country of importation.
As some of the goods imported for humanitarian purposes (e.g. all disaster relief items and, occasionally, some equipment of disaster relief teams) might eventually have to stay in the recipient country, their "temporary admission may be terminated by clearance for home use, when circumstances justify and national legislation so permits" (Article 13 of the body of the Istanbul Convention).
Several other annexes are also relevant to the delivery of humanitarian assistance:
Annex A concerning temporary admission papers (ATA carnets and CPD carnets)
This Annex replaces the A.T.A. Convention, Brussels, 6 December 1961 (see above) and contains the provisions of this convention in full. In addition, it contains provisions related to the temporary importation of means of transport.
Appendices I and II provide model forms for international Customs documents for temporary admission of goods (ATA carnet) and of means of transport (CPD carnet - Carnet de Passage en Douane). These documents may also be issued and used for transit. (The first pages of the ATA and CPD carnets are reproduced for information in Annex 3 and Annex 4 to this paper.)
The remarks concerning the A.T.A. Convention are valid for this Annex.
Annex B.2. concerning professional equipment
It contains provisions for temporary admission of, inter alia, transmission and communication equipment, instruments and apparatus necessary for doctors, surgeons, veterinary surgeons, midwives and members of similar professions, measuring, checking or testing equipment, etc.
This Annex replaces the Customs Convention on the temporary importation of professional equipment, Brussels, 8 June 1961. Its provisions might be applied for movement of disaster relief teams' equipment which, though not directly involved in relief operations, is forwarded to fight and eliminate consequences of natural and similar disasters, e.g. for elimination of pollution of all types, decontamination of buildings and territories, inspection of industrial structures, etc.
Annex B.6. concerning travellers' personal effects and goods imported for sport purposes
It contains provisions for temporary admission of, inter alia, personal effects, including portable personal computers, portable sound recorders and reproducers, video cameras etc., being brought by any person who temporarily enters a Customs territory for professional meetings, business etc.
This Annex replaces the application of Articles 2 and 5 of the Convention concerning Customs facilities for touring, New York, 4 June 1954; its provisions cover movement of personal effects of disaster relief team members, which must be imported on a team member or in his/her baggage (whether or not accompanied) and which include all articles, new or used, which the team member may reasonably require, taking into account all circumstances of his/her journey, but excluding any goods imported for commercial purposes.
Annex C concerning means of transport
It contain provisions for temporary admission of means of transport and of spare parts and equipment for their repair. The provisions of this Annex would be applied when the means of transport arrive as disaster relief items or as search and rescue team equipment.
Annex D concerning animals
It contain provisions for temporary admission of animals, in particular, for rescue operations. The provisions of this Annex would be applied when a search and rescue team is accompanied by specially trained dogs.