The International Convention on the simplification and harmonization of Customs procedures (as amended), known as the Revised Kyoto Convention is the blueprint for modern and efficient Customs procedures in the 21st century.
The Convention elaborates several key governing principles- chief among these are the principles of:
- transparency and predictability of Customs actions;
- standardization and simplification of the goods declaration and supporting documents;
- simplified procedures for authorized persons;
- maximum use of information technology;
- minimum necessary Customs control to ensure compliance with regulations;
- use of risk management and audit based controls;
- coordinated interventions with other border agencies;
- partnership with the trade.
The revised Kyoto Convention promotes trade facilitation and effective controls through its legal provisions that detail the application of simple yet efficient procedures. The revised Convention also contains new and obligatory rules for its application which all Contracting Parties must accept without reservation.
The revised Kyoto Convention entered into force on February 3, 2006.
The full text of the body of the Convention, the General Annex and Specific Annexes relating to specific Customs procedures and practices are available through the links below. The legal text of each annex is accompanied by Guidelines, the texts of which are not binding upon Contracting parties. Guidelines means a set of explanations of the provisions which indicate some of the possible courses of action to be followed in applying the Standards, Transitional Standards and Recommended Practices, and in particular describing best practices and recommending examples of greater facilities. Guidelines are available through our bookshop.