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ANNEX K

CUSTOMS PROCEDURES AND MANIFESTS

SECTION I

General Provisions

1. Every aircraft during flight must at all times conform to the orders of the customs and of the police of the State over which it is flying, whether these orders are given to it from the ground or from an aircraft.

2. In the exercise of their right of supervision customs and excise officers and, generally speaking, the representatives of public authorities, may examine any aircraft and its cargo.

3. An aircraft going abroad or coming from abroad may only depart from or land at a customs airport or an airport specially appointed by the competent authority, where the customs formalities are carried out; Provided, That each contracting State may relieve certain categories of aircraft from the obligation of departing from or landing at these airports.

A customs airport is an airport open to public use, where a regular customs service is in operation.

4. Each contracting State may prescribe that any aircraft which crosses its frontier must do so between certain fixed points.

When, as a result of causes outside its control (of which satisfactory proof must be given), the aircraft crosses the frontier without conforming to regulations made in application of the provisions of the first paragraph of this Article, it must land at the nearest customs airport on its route.

5. In case of a forced landing outside the airports referred to in Article 3 (of which landing a satisfactory explanation must be given), the commander of the aircraft must immediately notify the most easily accessible customs, excise, or police authorities. He may resume his flight only when authorized by those authorities, who will check and note the journey log book and the manifest, if any.

When the aircraft is unable to resume its flight, the customs rules applicable are those laid down by each contracting State.

6. Any useful information concerning the points referred to in Article 4 and the airports referred to in Article 3, including a list of those airports, as well as subsequent changes in such list or in the information given, showing the dates from which those changes operate, shall be communicated by the State concerned to the international organization for air navigation, which will transmit the information to all the contracting States.

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SECTION II

Formalities on Departure 7. Before departure, the commander of the aircraft shall produce to the customs the journey log book and, (a) If the aircraft carries goods, the manifest and the declarations

referred to in Article 8; (b) If it carries stores, the list of stores. If there is no manifest, a note to that effect shall be made by the customs in the journey log book.

8. The manifest shall take the form set out as Appendix 1 hereof. If required, the goods must be the subject of detailed declarations drawn up by the consignors in the form set out as Appendix 2 hereof.

9. In the case of an aircraft not carrying goods, the journey log book only shall be noted.

In the case of an aircraft carrying goods, the customs representative shall inspect the manifest and declarations, undertake the official examination, and note and stamp the journey log book and the manifest.

He shall seal the goods or sets of goods for which this formality is required. He shall state on the manifest the number of seals.

SECTION III

Formalities on Arrival

10. On arrival, the commander of the aircraft shall produce to the customs the journey log book and, (a) If the aircraft carries goods, the manifest and the detailed

declarations; (b) If it carries stores, the list of stores. The customs representative shall verify, if necessary, whether the seals are unbroken, undertake the examination of the goods, note the journey log book and keep the manifest, and the declarations where these declarations are required.

In the case of an aircraft not carrying goods, the journey log book only shall be noted.

11. (Unassigned. *)

12. If an understanding exists between touring societies of two or more States, the aircraft covered by the guarantee of those societies shall have the benefit of the triptic or pass book system.

13. (Unassigned. *)

14. Goods arriving by aircraft shall in no case be subject to customs regulations less favorable than those which would be applicable to them if they were imported by land, by inland waterways, or by sea.

Customs duties paid on goods imported by aircraft and re-exported by reason of their not being delivered to the consignee, may be repaid subject to conditions laid down by each State.

15. The arrival abroad of goods exported after temporary duty free admission, or from bond, or of goods liable to internal taxes, shall be established by the production of a statement certified by the customs

*Note: Left open as a question of policy as opposed to one of procedure. See report of proceedings. (Not printed.]

in the country of destination, if the customs of the country of exportation so requires.

SECTION IV

Transit 16. When an aircraft crosses the territory of a contracting State, the formalities shall be reduced to the minimum required by the circumstances.

If the aircraft does not land, it has simply to observe the rules laid down in Articles 1 and 4.

In the event of a landing, the provisions referred to above for departures and arrivals shall be applicable; Provided, That if there is no loading or unloading, the manifest shall be given back to the commander of the aircraft after having been noted by the customs.

SECTION V

Special Provisions for Aircraft in Service on a Regular International

Air Navigation Line 17. In the case of aircraft in service on a regular international air navigation line, the commander of the aircraft is authorized to produce to the customs, in place of the declaration (Appendix 2), a duplicate original air consignment note, containing the same particulars and bearing in large letters the title “Customs Declaration".

18. In the event of an aircraft in service on a regular international air navigation line carrying no goods, a manifest shall, notwithstanding the provisions of Articles 7, 8, and 10, be prepared and produced to the customs; this document in such a case shall be marked “Nil”.

SECTION VI

Miscellaneous Provisions

19. Each contracting State shall regulate for customs purposes all loading and unloading in the course of flight or aerial operation over its territory.

20. The contracting States may conclude agreements for the establishment of joint customs services of two or more States at any airport.

21. Apart from any penalties which may be imposed by local law for infringement of the preceding regulations, such infringement shall be reported to the State in which the aircraft is registered.

22. The provisions of this Annex do not apply to military aircraft visiting a State by special authorization nor to police or customs aircraft.

23. Each signatory agrees to take the necessary steps to facilitate the temporary entry into its territory, not including prohibited areas, duty free, of all aircraft, special tools, spare parts, or equipment required in the search, rescue, investigation, repair, or salvage of the damaged aircraft. Also to facilitate the removal from its territory of either the damaged or the other aircraft, in accordance with normal

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