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There is no doubt that the use of complex and obstructive Customs formalities can be a significant barrier to free and open international trade. Many challenging issues which are of relevance to Customs have been talked about over the years.
For instance, there has been a continuous effort to standardize and harmonize Customs formalities with the aim of simplifying and facilitating international trade.
The International Convention on the Simplification and Harmonization of Customs procedures (Kyoto Convention) entered into force in 1974 and was revised and updated to ensure that it meets the current demands of governments and international trade. The WCO Council adopted the revised Kyoto Convention in June 1999.
The Kyoto Convention is very comprehensive.
The Convention is in tree parts the Body, the General Annex and the Specific Annexes (fig.). Both the General Annex and the Specific Annexes1
1 «General Annex» means the set of provisions applicable to all the Customsprocedures and practices referred to in the Convention.
are divided into Chapters. All Annexes and Chapters are accompanied by Implementation Guidelines. These do not form part of the legal text. They provide guidance to Customs agencies on administrative practices that will help them to implement Kyoto effectively.
To become a party to the Convention a country must accept the Body and the General Annex in their entirety. The General Annex and each Specific Annex1 consist of Chapters which subdivide an Annex.
The structure of the revised Convention
The Body sets out the basic provisions of Kyoto, and contains thepreamble (which sets out the goals and principles of the Convention) and provisions relating to scope, structure, administration, accession and amendment.
1 «Specific Annex» means a set of provisions applicable to one or moreCustoms procedures and practices referred to in the Convention. The term «Customs procedure» in this context (as in the title of the Convention) is notused in the narrow sense of the treatment assigned to imported goods; it covers all provisions relating to a particular sphere of Customs activity.
Each Annex consists of an introduction summarizing the subject-matter, followed by a set of definitions clarifying the main Customs terms used and, finally, the provisions themselves, which set out the rules governing the implementation of the procedure concerned. These provisions take the form either of Standards, whose general application and incorporation in national legislation are considered essential for harmonization and simplification, or the form of Recommended Practices, which are provisions recognized as constituting progress towards the harmonization and simplification of Customs procedures, and whose application is considered to be desirable. Both categories of provisions may be accompanied by Notes, intended to indicate some of the ways in which the relevant Standard or Recommended Practice might be applied.
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The revised Convention contains new and obligatory rules for its application which all Contracting Parties must accept without reservation.
Kyoto Convention is the blueprint for modern and efficient Customs procedures in the 21st century. Once implemented widely, it will provide international commerce with the predictability and efficiency that modern trade requires. The revised Kyoto Convention elaborates several key governing principles:
Ø of transparency and predictability of Customs actions;
Ø standardization and simplification of the goods declaration and supporting documents;
Ø simplified procedures for authorized persons;
Ø maximum use of information technology;
Ø minimum necessary Customs control to ensure compliance with regulations;
Ø use of risk management and audit based controls;
Ø coordinated interventions with other border agencies;
Ø partnership with the trade.
The adoption and implementation of the revised Convention will deliver tangible benefits to all Contracting Parties by increasing transparency and efficiency in Customs administration while contributing to reduced transaction costs and enhanced trade security.
EXERCISES
I. Read the definitions. Supply the missing letters to each word.
1. to make all the things of one | s _ _ n _ _ _ d _ _ e | ||||||
particular type the same as each | |||||||
other | |||||||
2. something that you must do as | f _ _ m _ _ i | e s | |||||
a formal or official part of an | |||||||
activity or process | |||||||
3. a formal agreement, especially | n | n | _ _ n | ||||
between countries, about particular | |||||||
rules or behaviour | |||||||
4. words | or | expressions | with a | t _ _ _ s | |||
particular meaning, especially one | |||||||
that is used for a specific subject | |||||||
or type of language | |||||||
5. conditions in an agreement or | p _ _ v _ _ i _ _ s | ||||||
law | |||||||
6. the quality of being easy to | _ r _ n _ p _ _ e _ _ y | ||||||
understand or know about | |||||||
7. the | process | of | making | _ i _ _ l _ _ _ c _ _ _ o _ | |||
something | less | complexor | |||||
complicated |
II. Speak about Kyoto Convention and tangible benefits for all Contracting Parties?
FOLLOW-UP ACTIVITIES
I. Give the full official titles of the following Customs Conventions:
1. Commercial Samples Convention.
2. Private Road Vehicles Convention.
3. Containers Convention.
4. Professional Equipment Convention.
5. Packings Convention.
6. ATA Convention.
II. Insert the missing words in the following official documents (I–III), making all the necessary changes. Choose from:
express the wish | note | request |
recognize | take into account | recommend |
consider | have regard |
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