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

• 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

REVISED KYOTO

• Kyoto: entered into force 1974

• South Africa acceded: 1981

• Review of Kyoto: 1990s

• Result: revised Kyoto– Approved by Council: 1999 – 14 signatories

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

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

KYOTO: GENERAL ANNEX

• 10 Chapters• Chapters 1+2: General principles and

definitions• Chapters 3 to 10:

- clearance- duties and taxes- security- customs control

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

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

ISTANBUL STRUCTURE

• Main body and Annexes

• Main body (34 Articles)

- General provisions

- Scope

- Special provisions

- Miscellaneous

- Final provisions

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

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

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%

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

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)

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)