2003/231/EC: Council Decision of 17 March 2003 concerning the accession of the European Community to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures (Kyoto Convention)

Any person who is directly affected by a decision or omission of the customs shall have a right of appeal.

10.3.   Standard

The person directly affected by a decision or omission of the customs shall be given, after having made a request to the customs, the reasons for such decision or omission within a period specified in national legislation. This may or may not result in an appeal.

10.4.   Standard

National legislation shall provide for the right of an initial appeal to the customs.

10.5.   Standard

Where an appeal to the customs is dismissed, the appellant shall have the right of a further appeal to an authority independent of the customs administration.

10.6.   Standard

In the final instance, the appellant shall have the right of appeal to a judicial authority.

B. Form and grounds of appeal

10.7.   Standard

An appeal shall be lodged in writing and shall state the grounds on which it is being made.

10.8.   Standard

A time limit shall be fixed for the lodgment of an appeal against a decision of the customs and it shall be such as to allow the appellant sufficient time to study the contested decision referred to in Chapter 10.2. and to prepare an appeal.

10.9.   Standard

Where an appeal is to the customs they shall not, as a matter of course, require that any supporting evidence be lodged together with the appeal but shall, in appropriate circumstances, allow a reasonable time for the lodgment of such evidence.

C. CONSIDERATION OF APPEAL

10.10.   Standard

The customs shall give its ruling upon an appeal and written notice thereof to the appellant as soon as possible.

10.11.   Standard

Where an appeal to the customs is dismissed, the customs shall set out the reasons therefor in writing and shall advise the appellant of his right to lodge any further appeal with an administrative or independent authority and of any time limit for the lodgement of such appeal.

10.12.   Standard

Where an appeal is allowed, the customs shall put their decision or the ruling of the independent or judicial authority into effect as soon as possible, except in cases where the customs appeal against the ruling.

ANNEX II

INFORMATION

For the purpose of Article 8(5)(a) of the Convention as amended by the Protocol of Amendment, the European Community hereby informs the depository of the Convention that the European Community is competent for all matters governed by the body of the Convention and its General Annex, except for those matters not falling within its exclusive explicit or implicit competence as laid down in the Treaty establishing the European Community as amended and within secondary Community legislation.

ANNEX III

NOTIFICATION

For the purpose of Article 11 of the revised Kyoto Convention, the European Community hereby notifies the Secretary-General of the Customs Cooperation Council, as depository of the said Convention, that the customs territory of the Community is to be taken as a single territory and shall comprise:

• —the territory of the Kingdom of Belgium,

• —the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,

• —the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Buesingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),

• —the territory of the Kingdom of Spain, except Ceuta and Melilla,

• —the territory of the Hellenic Republic,

• —the territory of the French Republic, except the overseas territories and Saint Pierre and Miquelon and Mayotte,

• —the territory of Ireland,

• —the territory of the Italian Republic, except the municipalities of Livigno and Campione d'Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,

• —the territory of the Grand Duchy of Luxembourg,

• —the territory of the Kingdom of the Netherlands in Europe,

• —the territory of the Republic of Austria,

• —the territory of the Portuguese Republic,

• —the territory of the Republic of Finland,

• —the territory of the Kingdom of Sweden,

• —the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man.

Although situated outside the territory of France, the territory of the Principality of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française of 27 September 1963, p. 8679) shall, by virtue of that Convention, be considered to be a part of the customs territory of the Community.

The customs territory of the Community shall include the territorial waters, the inland maritime waters and the airspace of the Member States and the territories referred to above, except for the territorial waters, the inland maritime waters and the airspace of those territories which are not part of the customs territory of the Community as indicated above.