International Convention on the simplification and harmonization of Customs procedures (Kyoto Convention)

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What is it about?

The 1999 Protocol amends the 1973 International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto, 18 May 1973) by adapting its provisions to increased trade and incorporating new information technology. The Protocol includes a General Annex and 10 specific Annexes. The main text contains provisions related to the scope of application of the revised Convention, its management and new mandatory rules applicable to State parties. The General Annex strongly encourages the use of information technology. It also establishes definitions on clearance and other customs formalities, duties and taxes, security related to customs obligations, customs control, the relationship between customs and third parties, information and decisions on customs matters, and the right to appeal such decisions. The Specific Annexes concern the arrival of goods on a customs territory, the temporary storage of goods, importation, exportation, customs warehouses and free trade zones, customs transit, temporary admission and customs offences. By acceding to the Protocol, a State consents to be bound by the amended 1973 Convention and the new General Annex, whereas the Specific Annexes are optional. They may also enter reservations on any recommended practices in the specific annexes at any time.

Why is it relevant?

The Brussels Protocol encourages economic growth, foreign investment and increased imports and exports through predictable, standardized and harmonized customs procedures. The General Annex also contains new implementation rules applicable to all State parties.

Additional Information

State Parties to the 1973 International Convention for the Simplification and Harmonisation of Customs Procedures may ratify the present Protocol. A management board composed of representatives of the State parties is responsible for examining the implementation of the revised Kyoto Protocol and to study all measures ensuring a uniform interpretation and application.

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