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18.8.        Revised Kyoto Convention. The RKC identifies a set of customs procedures, and provides standards and recommended practices regarding those activities. The majority of countries are believed to apply the main customs procedures identified in the RKC. However, there is at this time little information on which customs procedures are applied by individual countries. 

18.9.        Customs regime codes used in merchandise trade statistics of China. China Customs developed an extensive set of customs procedures to suit the needs for customs control and trade statistics. The customs procedure code has 4 digits, of which the last 2 digits correspond to the customs regime code that identifies 19 different types of trade for the purpose of compilation of China’s international merchandise trade statistics (see table XVIII.2)

Table XVIII.2

Customs regime codes used in the international merchandise trade statistics of China

Code

Description

10

Ordinary trade

11

Aid or donation between Governments or by international organizations

12

Other donation

13

Compensation trade

14

Processing and assembling (inward processing, type I)

15

Processing with imported materials (inward processing, type II)

16

Goods on consignment

19

Border trade

20

Equipment for processing trade

22

Contracting projects

23

Goods on lease

25

Equipment or materials imported as investment by foreign-invested   enterprises

27

Outward processing

30

Barter trade

31

Duty-free commodities on payment of foreign currency

33

Customs warehousing trade

34

Entrepôt trade by bonded area

35

Equipment imported into export processing zone

39

Other

 

18.10.    Customs procedure codes (CPC) used in the Philippines. The CPC (four-digit code plus three-digit extension) is found inbox 37 of the import entry and internal revenue declaration. See Table XVIII.3 for the list of four-digit codes used in thePhilippines.

Table XVIII.3

Customs procedure codes (CPC) used in the Philippines

Code

Description

1000

Permanent export of domestic origin

1021

Permanent export after temporary export for customs outward processing   procedure

1022

Permanent export after temporary export for return in unaltered state

1100

Permanent export of duty and tax-free import

1240

Permanent export of duty and tax-paid import

2100

Temporary export under customs outward processing procedure

2200

Temporary export  for return of goods in unaltered state

3052

Re-export after customs inward processing procedure

3053

Re-export after temporary admission for return in unaltered state

3071

Re-export after customs warehousing procedure

4000

Direct entry for home use

4052

Entry for home use after temporary import procedure

4053

Entry for home use after temporary admission for return in unaltered state

4071

Entry for home use after customs warehousing procedure

4088

Consumption entries transshipped

4100

Direct import under drawback procedure

4500

Informal entry (commercial goods)

4588

Informal entry after transshipment (commercial goods)

4600

Informal entry (non-commercial goods)

4688

Informal entry after transshipment (non-commercial goods)

4900

Consumption entries short-shipped

5200

Temporary import for customs inward processing procedure

5300

Temporary import  for return of goods in unaltered state

5371

Temporary import for return in unaltered state after customs warehousing

6021

Reimport after temporary export for customs outward processing procedure

6022

Reimport after temporary export for return of goods in unaltered state

7100

Direct entry for customs warehousing procedure

7152

Entry for customs warehousing after temporary import for inward processing

7171

Change of warehouse

7188

Warehousing entries transshipped

7271

Withdrawal permit (warehouse to store)

7300

Temporary import for constructive warehousing

7700

Transfer from warehouse to another warehouse

7800

Transhipment entry to warehouse

7900

Entry for customs warehousing  short-shipped

8800

Transhipment

18.11.    Harmonization of customs procedure codes in the Common Market for Eastern and Southern Africa (COMESA). COMESA has achieved, for the majority of its member countries, a harmonization of customs procedures and has enabled this information to be automatically included in the data set provided to statistical agencies. Based on this dataset, countries are able, for example, to provide their data following both the special and the general trade system. For further details see annex XVIII.A. 

18.12.    European Union practice. In the European Union, the following elements of information are compiled: (a) customs procedure code, (b) statistical procedure code, and (c) nature of transaction code.  The customs procedure code defines the difference between general and special trade, while the transaction code determines other factors like change of ownership. See annex XVIII.B for the list of nature-of-transaction codes used in the Extrastat system of the European Union.