the Annexes adopted by the Council in accordance with Article 16 and the date of its entry into force. Article 19 In accordance with Article 102 of the Charter of the United Nations, this convention shall be registered with the Secretariat of the United Nations at the request of the Secretary-General of the Council. In witness whereof the undersigned, being duly authorized thereto, have signed this convention. Done at Kyoto, this eighteenth day of May nineteen hundred and seventy-three, in the English and French languages, both texts being equally authentic, in a single original which shall be deposited with the Secretary-General of the Council who shall transmit certified copies to all the States referred to in paragraph 1 of Article 11 of this convention. ANNEX CONCERNING CUSTOMS WAREHOUSES INTRODUCTION It is in the nature of international trade practice that in a great many cases it is not known at the time of importation how imported goods will finally be disposed of. This means that the importers are obliged to store the goods for more or less long periods. Where it is intended to re-export the goods, it is in the importer's interest to place them under a customs procedure which obviates the need to pay import duties and taxes. When goods are intended for outright importation, it is again in the importer's interest to be able to delay payment of the import duties and taxes until the goods are actually taken into home use. In order to make these facilities available to importers, most countries have provided in their national legislations for the customs warehousing procedure. However, imported goods are not the only goods which may qualify for customs warehousing. For example, some countries allow goods that are liable to, or have borne, internal duties and taxes (whether of national origin or previously imported against payment of import duties and taxes) to be stored in customs warehouses in order that they may qualify for exemption from, or repayment of, such internal duties and taxes. Similarly, the deposit in a customs warehouse of goods that have previously been dealt with under another customs procedure or that may qualify, upon exportation, for repayment of import duties and taxes, makes it possible for the customs authorities to grant discharge of such other customs procedure or to repay the import duties and taxes, as the case may be, before the goods are actually re-exported. The provisions of this Annex do not apply to: - the storage of goods in temporary store (locked premises and enclosed or unenclosed spaces approved by the customs, in which goods may be stored pending clearance); - the storage of goods in free ports and free zones; - the processing or manufacturing, under customs supervision, of goods conditionally relieved from import duties and taxes in premises approved by the customs (inward processing warehouses). DEFINITIONS For the purposes of this Annex: (a) the term "customs warehousing procedure" means the customs procedure under which imported goods are stored under customs control in a designated place (a customs warehouse) without payment of import duties and taxes; (b) the term "import duties and taxes" means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered; (c) the term "customs control" means measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing; (d) the term "security" means that which ensures, to the satisfaction of the customs, that an obligation to the customs will be fulfilled. Security is described as "general" when it ensures that the obligations arising from several operations will be fulfilled; (e) the term "person" means both natural and legal persons, unless the context otherwise requires. PRINCIPLE 1. Standard The customs warehousing procedure shall be governed by the provisions of this Annex. CLASSES OF WAREHOUSES 2. Standard National legislation shall provide for customs warehouses open to all importers (public customs warehouses). Note In accordance with the provisions of national legislation, public customs warehouses may be managed either by the customs authorities or by other authorities or by natural or legal persons. 3. 3. Standard The right to store imported goods in public customs warehouses shall not be restricted only to importers but shall be extended to any other persons interested. 4. Standard National legislation shall provide for customs warehouses to be used solely by specified persons (private customs warehouses) when this is necessary to meet the special requirements of trade or industry. ESTABLISHMENT OF