Text of the Revised Kyoto Convention

17 April 2008

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

CHAPTER IV - CONTRACTING PARTY
	Article 8	Ratification of the Convention
	Article 9
	Article 10	Application of the Convention
	Article 11
	Article 12	Acceptance of the provisions and reservations
	Article 13	Implementation of the provisions
	Article 14	Settlement of disputes
	Article 15	Amendments to the Convention
	Article 16
	Article 17	Duration of accession

CHAPTER V - FINAL PROVISIONS
	Article 18	Entry into force of the Convention
	Article 19	Depositary of the Convention
	Article 20	Registration and authentic texts

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

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*