Customs and trade standards
Article 35
1. The Parties agree that their legislation, regulations and procedures, in the fields of customs and international trade, shall be based on: (a) international standards and instruments, including the revised Kyoto Convention, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO Customs Data Model and the International Convention on the Harmonised Commodity Description and Coding System (‘HS’); (b) the introduction of a single administrative document, or an electronic equivalent, for the purpose of establishing customs declarations at the import and export stages; (c) modern customs techniques, including risk analysis and risk management, simplified procedures for imports and exports of products, subsequent verifications and company audit methods. Procedures should be transparent, efficient and simplified, in order to reduce costs and increase predictability for economic operators, including small and medium-sized enterprises; (d) non-discrimination in terms of requirements and procedures concerning imports, exports and products in transit, although it shall be accepted that consignments may be treated differently in accordance with objective risk management criteria; (e) regulations and procedures containing binding information, particularly on tariff classification, and origin; (f) simplified procedures for authorised traders; (g) the gradual development of information systems to facilitate the electronic exchange of data between traders, customs administrations and other bodies involved; (h) the facilitation of transit movements; (i) rules ensuring that penalties imposed for minor breaches of customs regulations or the requirements of international trade procedures are proportionate and non-discriminatory and that their application does not result in unwarranted delays; (j) regular evaluation of the system of mandatory use of customs brokers in order to improve performance and efficiency, and if necessary move towards the elimination of this system; 2. The system of mandatory pre-shipment inspections of products shall be the subject of negotiations within the negotiations on a full EPA. 3. In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity and accountability of operations, the Parties shall: (a) take the necessary measures, based on the relevant international recommendations, to simplify and standardise the data and documentation required by customs and the other institutions involved with international trade; (b) simplify administrative formalities and requirements wherever possible in order to reduce the time needed for clearance, release and removal of products; (c) implement effective, prompt and non-discriminatory procedures enabling the right of appeal against rulings, decisions and actions by customs and other administrations which affect imports, exports or goods in transit. Procedures for appeal shall be easily accessible and any costs shall be reasonable and not in excess of the costs necessary to process them; (d) ensure that the highest standards of integrity are maintained by applying measures in line with the principles of the relevant international instruments and conventions.