Artikel 14

The Contracting States shall consider the most appropriate methods of simplifying and making more uniform and reasonable, whether by means of individual or concerted action, the formalities relating to the rapid passage of goods through the Customs, the examination of travellers’ luggage, the system of goods in bond and warehousing charges, and the other matters dealt with in the Annex to this Article.
In giving effect to this Article, the Contracting States will extend favourable consideration to the recommendations contained in that Annex.
Organisation and working of the service.
1. In order to avoid congestion at certain frontier Customs Offices, it is desirable that the practice of clearing goods at inland offices or warehouses should be encouraged whenever domestic regulations, transport conditions and the nature of the goods permit of this being done.
2. It is desirable that, unless abuse is suspected, and subject to the rights of States under their own legislation, the lead or other Customs seals affixed by a State to goods which are in transit or on their way to warehouses should be recognised and respected by other States, apart from the right of the latter to affix new Customs marks in addition to the lead or other seals.
Passage of goods through the Customs.
3. It is desirable that the States should, as far as is possible, but without prejudice to their right to levy special charges: (a) facilitate the clearing of perishable goods outside ordinary office hours and on days other than working days;
(b) authorise, as far as their legislation permits, the lading and unlading of vessels and boats outside the ordinary Customs-House working days and office hours.
(a) facilitate the clearing of perishable goods outside ordinary office hours and on days other than working days;
(b) authorise, as far as their legislation permits, the lading and unlading of vessels and boats outside the ordinary Customs-House working days and office hours.
Facilities granted to persons declaring goods.
4. It is desirable that the consignee should always be free, except in so far as otherwise provided by Article 10 of the Berne Convention of October 14th, 1890, regarding the Carriage of Goods by Rail, which was amended by the Berne Convention of September 19th, 1906, to declare, in person, goods in a Customs Office, or to cause this declaration to be made by some person designated by him.
5. It is desirable, wherever it is considered that such a system could usefully be employed, to adopt a printed form, including the Customs declaration, to be filled in by the party concerned, the certificate of verification, and, if the country in question regards it as advisable, the receipt for the payment of the import duties.
6. It is desirable that States should refrain, so far as possible, from inflicting severe penalties for trifling infractions of Customs procedure or regulations. In particular, if an act of omission or an error has been committed which is obviously devoid of any fraudulent intent and which can easily be put right, in respect of cases in which the production of documents is required for the clearing of goods through the Customs, any fine which may be imposed should be as small as possible so as to be as little burdensome as possible and to have no character other than that of a formal penalty, i.e. a simple warning.
7. Consideration should be given to the possibility of using postal money-orders or cheques, against security of a permanent character, of the payment or guarantee of Customs duties.
8. It is desirable that the Customs authorities should as far as possible be authorised, when the identity of the goods can be established to their satisfaction, to refund on re-exportation of goods the duties paid on their importation, provided that they have remained continuously under the supervision of the Customs authorities. It is also desirable that no export duties should be imposed when such goods are re-exported.
9. Suitable measures should be taken to avoid all delay in the passage through the Customs of commercial catalogues and other printed matter of the same kind intended for advertisement when they are sent by post or packed with the goods to which they refer.
10. It is desirable, in cases in which certain documents necessary for purposes of Customs formalities must bear the visa of a consulate or other authority, that the office which grants the visa should endeavour so far as possible to keep the hours of business which are habitual in the commercial circles of the locality in which such office is situated; it is also desirable that charges for attendances out of office hours, when levied, should be fixed at as reasonable a figure as possible.
11. It is desirable that the practice of examining hand baggage in trains consisting entirely of corridor stock, either en route or when the train stops at a frontier station, should if possible be generally applied.
12. It is desirable that the practice recommended in paragraph 11 above as regards the examination of travellers' baggage should, as far as possible, be extended to journeys by sea and on rivers. The examination should, as far as practicable, be carried out on board ship, either during the voyage, when the crossing is not long, or on the ship's arrival in port.
13. It is desirable that notices should be posted on the Customs-House premises and, as far as possible, in railway carriages and on boats, stating the charges and duties payable on the chief articles which travellers usually carry, and also a list of the articles the importation of which is prohibited.
14. It is desirable that States in which such institutions do not already exist should establish or approve the establishment of so called „constructive” and „special” warehouses, which might be used for goods requiring special care on account of their peculiar character.
15. It is desirable that warehouse charges should be drawn up on a reasonable basis so as to be as a rule no more than sufficient to cover general expenses and interest on the capital laid out.
16. It is desirable that all persons having goods in warehouses should be allowed to withdraw damaged goods; the latter should be either destroyed in the presence of the Customs officials or returned to the consignor without the payment of any Customs duties.
17. It is desirable that the payment of import duties should not be required in the case of goods which, although they are shown on the manifest, are not actually introduced into the country, provided that sufficient evidence of the fact is furnished either by the carrier or by the captain within a time-limit fixed by the Customs authorities.
18. It is desirable to develop the system of international railway stations and to obtain effective co-operation among the various national organisations established therein. It would also be advisable to establish the closest possible concordance between the functions and office hours of the corresponding offices of two contiguous countries, whether in the case of roads, rivers or railways. The practice of establishing the Customs offices of contiguous countries in the same place, and, if feasible, even in the same building, should if possible be made general. With a view to carrying out the recommandations contained in the present Section E, it is desirable that an international conference should be convened, in which representatives of all the administrations and organisations concerned should take part.