Treaty Series Recueil des Traites - United Nations Treaty Collection

178 United Nations - Treaty Series 1964
in transit traffic or that he has been granted an unlimited residence permit, the Federal
Republic of Germany shall without formality accept his return.
Article 42
1. The Federal Republic of Germany shall with respect to transit traffic waive
the collection of import and export duties and other import and export charges and
the requirements concerning the deposit of securities, if the prescribed procedure is
followed. If that procedure is not followed, the duties and charges due shall be
payable, unless proof is shown that the goods or vehicles were returned to the Netherlands
in their original condition.
2. The Federal Republic of Germany shall with respect to transit traffic waive
the collection of the motor vehicles tax and the transport tax (Befdrderungssteuer) and
of any similar taxes which may be imposed in the future.
Article 43
1. Clearance of goods and vehicles in transit traffic shall be effected by means
of a transit certificate, which shall be used in common by the Customs authorities of
the Contracting Parties.
2. The form of the transit certificate, the clearance procedure for transit
traffic and the hours during which transit traffic is permitted shall be determined
by agreement between the Customs administrations of the Contracting Parties.
The clearance of goods and vehicles shall be subject on the German side to the customary
security arrangements. The two Customs administrations shall endeavour, in
the interest of expediting transit traffic, to simplify the clearance procedure and security
arrangements as much as possible.
3. The Customs and police authorities of the Contracting Parties shall assist
each other in investigating the whereabouts of goods and vehicles in transit traffic and
in detecting contraventions of the terms of article 35.
Article 44
No transit certificate shall be required for goods exempt from import and export
duties and other import and export charges, with the exception of animals and animal
parts and products, for used cycles, or for vehicles which may be taken across the
frontier without Customs papers.
Article 45
The competent Customs authorities may refuse passage in transit if there is
reason to suspect any irregularity.
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