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TEXT OF THE REVISED KYOTO CONVENTION


	INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION OF CUSTOMS PROCEDURES (as amended)

PREAMBLE

CHAPTER I
	Article 1	Definitions

CHAPTER II - SCOPE AND STRUCTURE
	Article 2	Scope of the Convention
	Article 3
	Article 4	Structure of the Convention
	Article 5

CHAPTER III - MANAGEMENT OF THE CONVENTION
	Article 6	Management Committee
	Article 7

GENERAL ANNEX TABLE OF CONTENTS

CHAPTER 1 GENERAL PRINCIPLES			guidelines*

CHAPTER 2 DEFINITIONS			guidelines*

CHAPTER 3 CLEARANCE AND OTHER CUSTOMS FORMALITIES			guidelines*

CHAPTER 4 DUTIES AND TAXES			guidelines*
	A.	ASSESSMENT, COLLECTION AND PAYMENT OF DUTIES AND TAXES
	B.	DEFERRED PAYMENT OF DUTIES AND TAXES
	C.	REPAYMENT OF DUTIES AND TAXES

CHAPTER 5 SECURITY			guidelines*

CHAPTER 6 CUSTOMS CONTROL			guidelines*

CHAPTER 7 APPLICATION OF INFORMATION TECHNOLOGY			guidelines*

CHAPTER 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRD PARTIES			guidelines*

CHAPTER 9 INFORMATION, DECISIONS AND RULINGS SUPPLIED BY THE CUSTOMS			guidelines*
	A.	INFORMATION OF GENERAL APPLICATION
	B.	INFORMATION OF A SPECIFIC NATURE
	C.	DECISIONS AND RULINGS

CHAPTER 10 APPEALS IN CUSTOMS MATTERS			guidelines*
	A.	RIGHT OF APPEAL
	B.	FORM AND GROUNDS OF APPEAL
	C.	CONSIDERATION OF APPEAL

	*	Please note that the full legal text and accompanying implementation guidelines for the Revised Kyoto Convention is available on CD-ROM price EUR 160.00. Individual Implementation Guidelines are available for each Chapter of the General Annex and for each of the Specific Annexes. Click here to purchase the CD-ROM.

Specific Annexes		Specific Annex guidelines*

A	Arrival of goods in a Customs territory	A1	Formalities prior to the lodgement of the Goods declaration*
		A2	Temporary storage of goods*

B	Importation	B1	Clearance for home use*
		B2	Re-importation in the same state*
		B3	Relief from import duties and taxes*

C	Exportation	C1	Outright exportation*

D	Customs warehouses and free zones	D1	Customs warehouses*
		D2	Free zones*

E	Transit	E1	Customs transit*
		E2	Transhipment*
		E3	Carriage of goods coastwise*

F	Processing	F1	Inward processing*
		F2	Outward processing*
		F3	Drawback*
		F4	Processing of goods for home use*

G	Temporary admission	G1	Temporary admission*

H	Offences	H1	Customs offences*

J	Special procedures	J1	Travellers*
		J2	Postal traffic*
		J3	Means of transport for commercial use*
		J4	Stores*
K	Origin	J5	Relief consignments*

*	Please note that the full legal text and accompanying implementation guidelines for the Revised Kyoto Convention is available on CD-ROM price EUR 160.00. Individual Implementation Guidelines are available for each Chapter of the General Annex and for each of the Specific Annexes. Click here to purchase the CD-ROM.