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PRESENTATION

PRESENTATION. The revised Kyoto and Istanbul Conventions November 2003. PURPOSE. Context: The World Customs Organization The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto) The Convention on Temporary Admission (Istanbul). THE WCO.

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PRESENTATION

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  1. PRESENTATION The revised Kyoto and Istanbul Conventions November 2003

  2. PURPOSE • Context: The World Customs Organization • The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto) • The Convention on Temporary Admission (Istanbul)

  3. THE WCO • International organization: Customs • 162 Members • Mission = simplify and facilitate int. trade via standardised+harmonised customs procedures • Executes mission: • Developing int. instruments/tools • Assisting Members CB+TA

  4. REVISED KYOTO • Kyoto: entered into force 1974 • South Africa acceded: 1981 • Review of Kyoto: 1990s • Result: revised Kyoto • Approved by Council: 1999 • 14 signatories

  5. KYOTO: OBJECTIVES • Facilitate legitimate trade: simplified+harmonised customs procedures • Contribute: predictability+efficiency int.trade • Facilitate without compromising qty of controls • Blueprint: modern+efficient customs procedures

  6. KYOTO: PROTOCOL OF AMENDMENT • Main body • Three Appendices - Main body of revised Convention - General Annex - 10 Specific Annexes • General and Specific Annexes - Standards (3 years) - Transitional Standards (5 years) - Recommended practices

  7. KYOTO: GENERAL ANNEX • 10 Chapters • Chapters 1+2: General principles and definitions • Chapters 3 to 10: - clearance - duties and taxes - security - customs control

  8. KYOTO: GENERAL ANNEX • Chapters 3 to 10 (contd.) - application of IT - relationship between Customs and third parties - information, decisions and rulings supplied by Customs - appeals in customs matters

  9. ISTANBUL • Adopted: 26 June 1990 • Entered into force: 27 November 1990 • Focus=temporary admission (TA) of goods • Objective: consolidated TA regime • Proliferation of TA Conventions (7) • WCO Council: complex+need one Convention

  10. ISTANBUL STRUCTURE • Main body and Annexes • Main body (34 Articles) - General provisions - Scope - Special provisions - Miscellaneous - Final provisions

  11. ISTANBUL STRUCTURE • 13 Annexes - A: TA papers - B1-9: specific categories of goods - C: means of transport - D: animals - E: partial relief of duties and taxes

  12. ISTANBUL: ANNEXES A AND B1 • Focus: - TA papers - TA goods:exhibit,fairs,meetings,events • TA papers: - ATA carnet: goods - CPD carnet: means of transport • Annex A: - Acceptance of carnets - National guaranteeing assn

  13. ISTANBUL: ANNEXES A AND B1 • ATA carnet: - Valid: max 12 months - Submit claim: 12 months (expiry: valid carnet) - Assn: 6 months (prove re-export) - If not: pay within 6 months - Liability: not exceed total by 10%

  14. ISTANBUL: ANNEXES A AND B1 • CPD carnet: - Valid: max 12 months - Submit claim: 12 months (expiry: valid carnet) - Assn: 12 months (prove re-export) - If not: pay within 6 months - Liability: duties, taxes+interest

  15. ISTANBUL: ANNEXES A AND B1 • B1: TA – display/use – exhibits, fairs, meetings, similar events • Conditions: - Nr+qty reasonable - Not loan / used for hire or reward - Not be removed from event - Period for re-export: max 6 months (extend: 6 months)

  16. ISTANBUL: ANNEXES A AND B1 • Clearance of TA goods: free of duties and taxes if: - small samples (free / little value / advertising) - low value products: temporary stand - printed matter (free / little value) - goods used in demo (consumed / destroyed)

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