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You are here: World Customs Organization Topics Procedures and Facilitation Instruments and Tools Conventions The Revised Kyoto Convention Text of the Revised Kyoto Convention
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INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION OF CUSTOMS PROCEDURES (as amended)
- pdf version -
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
CHAPTER 3 CLEARANCE AND OTHER CUSTOMS FORMALITIES
CHAPTER 4 DUTIES AND TAXES
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
CHAPTER 6 CUSTOMS CONTROL
CHAPTER 7 APPLICATION OF INFORMATION TECHNOLOGY
CHAPTER 8 RELATIONSHIP BETWEEN THE CUSTOMS AND THIRD PARTIES
CHAPTER 9 INFORMATION, DECISIONS AND RULINGS SUPPLIED BY THE CUSTOMS
INFORMATION OF GENERAL APPLICATION
INFORMATION OF A SPECIFIC NATURE
DECISIONS AND RULINGS
CHAPTER 10 APPEALS IN CUSTOMS MATTERS
RIGHT OF APPEAL
FORM AND GROUNDS OF APPEAL
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*