Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

The Contracting Parties to the present Convention established under the auspices of the Customs Co-operation Council,

Endeavouring to eliminate divergence between the Customs procedures and practices of Contracting Parties that can hamper international trade and other international exchanges,

Desiring to contribute effectively to the development of such trade and exchanges by simplifying and harmonizing Customs procedures and practices and by fostering international co-operation,

Noting that the significant benefits of facilitation of international trade may be achieved without compromising appropriate standards of Customs control,

Recognizing that such simplification and harmonization can be accomplished by applying, in particular, the following principles:

• the implementation of programmes aimed at continuously modernizing Customs procedures and practices and thus enhancing efficiency and effectiveness,

• the application of Customs procedures and practices in a predictable, consistent and transparent manner,

• the provision to interested parties of all the necessary information regarding Customs laws, regulations, administrative guidelines, procedures and practices,

• the adoption of modern techniques such as risk management and audit-based controls, and the maximum practicable use of information technology,

• co-operation wherever appropriate with other national authorities, other Customs administrations and the trading communities,

• the implementation of relevant international standards,

• the provision to affected parties of easily accessible processes of administrative and judicial review,

Convinced that an international instrument incorporating the above objectives and principles that Contracting Parties undertake to apply would lead to the high degree of simplification and harmonization of Customs procedures and practices which is an essential aim of the Customs Co-operation Council, and so make a major contribution to facilitation of international trade,

Have agreed as follows: