asked the Minister for Finance if he will outline the duties and functions of the Customs Co-operation Council; and what part this country plays in the Council.
Ceisteanna—Questions. Oral Answers. - Customs Co-operation Council.
6.
As the answer is rather lengthy, I propose, with the permission of the Ceann Comhairle, to circulate it with the Official Report.
Following is the answer:—
The Customs Co-operation Council was set up in Brussels by means of a Convention dated 15th December, 1950. The Irish Instrument of Accession to the Convention was deposited on the 23rd September, 1952. As is indicated in the preamble to the Convention, the Customs Co-operation Council was set up (1) to secure the highest degree of harmony and uniformity in customs systems and especially to study the problems inherent in the development and improvement of customs technique and customs legislation in connection therewith and (2) to promote co-operation between Governments in these matters bearing in mind the economic and technical factors involved therein. Full details regarding the constitution of the Council are given in the Convention which has been published as No. 11 of the Treaty Series, 1952. A copy is available in the Dáil library.
In pursuance of its aims the Customs Co-operation Council sponsored the "Convention on the Valuation of Goods for Customs Purposes", the Irish Instrument of Accession to which was deposited on the 23rd September, 1952. The legal provisions which were necessary to allow Ireland to accede to this Convention are contained in section 15 of, and the Third Schedule to, the Finance Act, 1952.
The Council is responsible for the "Convention on Nomenclature for the Classification in Customs Tariffs". This Convention prescribes a form of customs tariff to be used as a common basis for the classification of goods for customs purposes. This form of tariff has already been adopted extensively throughout the world and it is estimated that the trade of countries which have adopted it accounts, in the aggregate, for more than 60 per cent, of international trade. The Common External Tariff of the European Economic Community is in this form.
Ireland has not yet acceded to the Nomenclature Convention. Section 19 of the Finance Bill, however, is intended to enable the Government to introduce a Customs Tariff in accordance with the Convention and, when this new tariff is enacted, we will be in a position to accede to the Convention.
The Council has drawn up, with the co-operation of the Contracting Parties to the General Agreement on Tariffs and Trade (GATT) a "Customs Convention on the Temporary Importation of Packings". It has prepared, in consultation with the United Nations Economic Commission for Europe (ECE) and the United Nations Educational, Scientific and Cultural Organisation (UNESCO), a "Customs Convention concerning facilities for the importation of goods for display or use at exhibitions, fairs, meetings or similar events". It has produced, in conjunction with the Contracting Parties to the General Agreement on Tariffs and Trade (GATT) and in consultation with the United Nations Educational, Scientific and Cultural Organisation (UNESCO), a "Customs Convention on the Temporary Importation of Professional Equipment" and a further Customs Convention relating to a procedure for the temporary admission of goods without payment of duty by means of an International Carnet.
The Council has also drawn up a Customs Convention concerning a Carnet procedure for the temporary importation without payment of duty of commercial samples. This latter Convention is supplementary to the International Convention drawn up by the Contracting Parties to the General Agreement on Tariffs and Trade (GATT) to facilitate the importation of commercial samples and advertising material. Ireland has adopted these last two mentioned Conventions which have been published as Treaty Series No. 5 of 1959 and No. 9 of 1960. Adoption of the other four Conventions concerning the temporary duty-free admission of goods is under consideration.
In addition to the preparation of Conventions the Customs Co-operation Council from time to time makes Recommendations to ensure their uniform interpretation and application and also makes technical Recommendations to Member Countries to adopt specified simple and uniform procedures relating to Customs matters. The Council has issued a number of reports and comparative studies in connection with Customs matters. It furnishes to the Customs administrations of interested governments information and advice on Customs matters, and co-operates, in general, with other inter-governmental organisations in so far as Customs matters are concerned.
Ireland plays an active role in all the activities of the Council and co-operates with the other 27 countries which are at present Members thereof. The Revenue Commissioners are represented at the various meetings of the Council and take an active part in the work which it performs.