2005. évi CLXVIII. törvény
az áruk ideiglenes behozataláról, Isztambulban, 1990. június 26-án kelt Egyezmény és mellékletei kihirdetéséről1
(A Magyar Köztársaság 1991. június 25-én az Egyezményt aláírta, a megerősítő okiratot 2004. április 28-án letétbe helyezte, az Egyezmény és annak mellékletei a Magyar Köztársaság vonatkozásában 2004. július 28-án hatályba léptek.)
1. § Az Országgyűlés az áruk ideiglenes behozataláról, Isztambulban, 1990. június 26-án kelt Egyezményt és annak mellékleteit e törvénnyel kihirdeti.
2. § Az Egyezmény angol nyelvű szövege és annak hivatalos magyar nyelvű fordítása a következő:
„CONVENTION RELATING TO TEMPORARY ADMISSION
PREAMBLE
THE CONTRACTING PARTIES to this Convention, established under the auspices of the Customs Cooperation Council,
NOTING that the present situation regarding the proliferation and dispersed nature of international customs conventions on temporary admission is unsatisfactory,
CONSIDERING that the situation could worsen in the future when new categories of temporary admission need to be regulated internationally,
HAVING REGARD to the wishes of trade representatives and other interested parties, to the effect that the accomplishment of temporary admission formalities be facilitated,
CONSIDERING that the simplification and harmonization of customs procedures and, in particular, the adoption of a single international instrument combining all existing conventions on temporary admission can facilitate access to international provisions governing temporary admission and effectively contribute to the development of international trade and of other international exchanges,
CONVINCED that an international instrument proposing uniform provisions in respect of temporary admission can bring substantial benefits for international exchanges and ensure a high degree of simplification and harmonization of customs procedures, which is one of the essential aims of the Customs Cooperation Council,
RESOLVED to facilitate temporary admission by simplifying and harmonizing procedures, in pursuit of economic, humanitarian, cultural, social or touring objectives,
CONSIDERING that the adoption of standardized model temporary admission papers as international customs documents with international security contributes to facilitating the temporary admission procedure where a customs document and security are required,
HAVE AGREED as follows:
CHAPTER I
GENERAL PROVISIONS
Definitions
Article 1
For the purposes of this Convention:
(a) temporary admission means:
the customs procedure under which certain goods (including means of transport) can be brought into a customs territory conditionally relieved from payment of import duties and taxes and without application of import prohibitions or restrictions of economic character; such goods (including means of transport) must be imported for a specific purpose and must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use made of them;
(b) import duties and taxes means:
customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods (including means of transport), but not including fees and charges which are limited in amount to the approximate cost of services rendered;
(c) security means:
that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled. Security is described as ’general’ when it ensures that the obligations arising from several operations will be fulfilled;
(d) temporary admission papers means:
the international customs document accepted as a customs declaration which makes it possible to identify goods (including means of transport) and which incorporates an internationally valid guarantee to cover import duties and taxes;
(e) customs or economic union means:
a union constituted by, and composed of Members, as referred to in Article 24 (1), of this Convention, which has competence to adopt its own legislation that is binding on its Members, in respect of matters governed by this Convention, and has competence to decide, in accordance with its internal procedures, to sign, ratify or accede to this Convention;
(f) person means:
both natural and legal persons, unless the context otherwise requires;
(g) the Council means:
the organization set up by the Convention establishing a Customs Cooperation Council, Brussels, 15 December 1950;
(h) ratification means:
ratification, acceptance or approval.
CHAPTER II
Scope of the Convention
Article 2
1. Each Contracting Party undertakes to grant temporary admission, in accordance with the provisions of this Convention, to the goods (including means of transport) specified in the Annexes to this Convention.
2. Without prejudice to the provisions of Annex E, temporary admission shall be granted with total conditional relief from import duties and taxes and without application of import restrictions or prohibitions of economic character.
Structure of the Annexes
Article 3
Each Annex to this Convention consists, in principle, of:
(a) definitions of the main customs terms used in the Annex;
(b) special provisions applicable to the goods (including means of transport) which form the subject of the Annex.
CHAPTER III
SPECIAL PROVISIONS
Document and security
Article 4
1. Unless otherwise provided for in an Annex, each Contracting Party shall have the right to make the temporary admission of goods (including means of transport) subject to the production of a customs document and provision of security.
2. Where (pursuant to paragraph 1) security is required, persons who regularly use the temporary admission procedure may be authorized to provide general security.
3. Unless otherwise provided for in an Annex, the amount of security shall not exceed the amount of the import duties and taxes from which the goods (including means of transport) are conditionally relieved.
4. For goods (including means of transport) subject to import prohibitions or restrictions under national legislation, an additional security may be required under the provisions laid down in national legislation.
Temporary admission papers
Article 5
Without prejudice to temporary admission operations under the provisions of Annex E, each Contracting Party shall accept, in lieu of its national customs documents and as due security for the sums referred to in Article 8 of Annex A, temporary admission papers valid for its territory and issued and used in accordance with the conditions laid down in that Annex for goods (including means of transport) temporarily imported under the other Annexes to this Convention which it has accepted.
Identification
Article 6
Each Contracting Party may make the temporary admission of goods (including means of transport) subject to the condition that they be identifiable when temporary admission is terminated.
Period for re-exportation
Article 7
1. Goods (including means of transport) granted temporary admission shall be re-exported within a given period considered sufficient to achieve the object of temporary admission. Such a period is laid down separately in each Annex.
2. The customs authorities may either grant a longer period than that provided for in each Annex, or extend the initial period.
3. When the goods (including means of transport) granted temporary admission cannot be re-exported as a result of a seizure other than a seizure made at the suit of private persons, the requirement of re-exportation shall be suspended for the duration of the seizure.
Transfer of temporary admission
Article 8
Each Contracting Party may, on request, authorize the transfer of the benefit of the temporary admission procedure to any other person, provided that such other person:
(a) satisfies the conditions laid down in this Convention; and
(b) accepts the obligations of the first beneficiary of the temporary admission procedure.
Termination of temporary admission
Article 9
Temporary admission is normally terminated by re-exportation of the goods (including means of transport) granted temporary admission.
Article 10
Temporarily admitted goods (including means of transport) may be re-exported in one or more consignments.
Article 11
Temporarily admitted goods (including means of transport) may be re-exported through a customs office other than that through which they were imported.
Other possible cases of termination
Article 12
Temporary admission may be terminated with the agreement of the competent authorities, by placing the goods (including means of transport) in a free port or free zone, in a customs warehouse or under a customs transit procedure with a view to their subsequent exportation or other authorized disposal.
Article 13
Temporary admission may be terminated by clearance for home use, when circumstances justify and national legislation so permits, subject to compliance with the conditions and formalities applicable in such case.
Article 14
1. Temporary admission may be terminated where goods (including means of transport) have been seriously damaged by accident or force majeure and are, as the customs authorities may decide:
(a) subjected to the import duties and taxes to which they are liable, at the time when they are presented to the customs in their damaged condition for the purpose of terminating temporary admission;
(b) abandoned, free of all expense, to the competent authorities of the territory of temporary admission, in which case the person benefiting from temporary admission shall be free of payment of import duties and taxes; or
(c) destroyed, under official supervision, at the expense of the parties concerned any parts or materials salvaged being subjected, if cleared for home use, to the import duties and taxes to which they are liable at the time when, and in the condition in which they are presented to the customs after accident or force majeure.
2. Temporary admission may also be terminated where, at the request of the person concerned, the goods (including means of transport) are disposed of in one of the ways provided for in paragraph 1 (b) or (c), as the customs authorities may decide.
3. Temporary admission may also be terminated at the request of the person concerned where that person satisfies the customs authorities of the destruction or total loss of the goods (including means of transport) by accident or force majeure. In that case, the person benefiting from temporary admission shall be free of payment of import duties and taxes.
CHAPTER IV
MISCELLANEOUS PROVISIONS
Reduction of formalities
Article 15
Each Contracting Party shall reduce to a minimum the customs formalities required in connection with the facilities provided for in this Convention. All regulations concerning such formalities shall be promptly published.
Prior authorization
Article 16
1. When temporary admission is subject to prior authorization, this shall be granted by the competent customs office as soon as possible.
2. When, in exceptional cases, non-customs authorization is required, this shall be granted as soon as possible.
Minimum facilities
Article 17
The provisions of this Convention set out the minimum facilities to be accorded. They do not prevent the application of greater facilities which Contracting Parties grant or may grant in future by unilateral provisions or by virtue of bilateral or multilateral agreements.
Customs or economic unions
Article 18
1. For the purpose of this Convention, the territories of Contracting Parties which form a customs or economic union may be taken to be a single territory.
2. Nothing in this Convention shall prevent Contracting Parties which form a customs or economic union from enacting special provisions applicable to temporary admission operations in the territory of that union, provided those provisions do not reduce the facilities provided for by this Convention.
Prohibitions and restrictions
Article 19
The provisions of this Convention shall not preclude the application of prohibitions or restrictions imposed under national laws and regulations on the basis of non-economic considerations such as considerations of public morality or order, public security and public hygiene or health, veterinary or phytosanitary considerations, considerations relating to the protection of endangered species of wild fauna and flora, or considerations relating to the protection of copyright and industrial property.
Offences
Article 20
1. Any breach of the provisions of this Convention shall render the offender liable in the territory of the Contracting Party where the offence was committed to the penalties prescribed by the legislation of that Contracting Party.
2. When it is not possible to establish in which territory an irregularity occurred, it shall be deemed to have been committed in the territory of the Contracting Party where it is detected.
Exchange of information
Article 21
The Contracting Parties shall communicate to one another, on request and to the extent allowed by national legislation, information necessary for implementing the provisions of this Convention.
CHAPTER V
FINAL PROVISIONS
Administrative Committee
Article 22
1. There shall be established an administrative committee to consider the implementation of this Convention, any measures to secure uniformity in the interpretation and application thereof, and any amendments proposed thereto. The administrative committee shall decide upon the incorporation of new annexes to this Convention.
2. The Contracting Parties shall be members of the administrative committee. The committee may decide that the competent administration of any Member, State or customs territory referred to in Article 24 of this Convention which are not Contracting Parties, or representatives of international organizations may, for questions which interest them, attend the sessions of the committee as observers.
3. The Council shall provide the committee with secretariat services.
4. The committee shall, on the occasion of every session, elect a chairman and a vice-chairman.
5. The competent administrations of the Contracting Parties shall communicate to the Council proposals for amendments to this Convention and the reasons therefore, together with any requests for the inclusion of items on the agenda of the sessions of the committee. The Council shall bring them to the attention of the competent administrations of the Contracting Parties and of the Members, States or customs territories referred to in Article 24 of this Convention which are not Contracting Parties.