The revised Kyoto and Istanbul Conventions

1
PRESENTATION

• The revised Kyoto and Istanbul Conventions
• November 2003

2
PURPOSE

• Context The World Customs Organization
• The International Convention on the
  Simplification and Harmonization of Customs
  Procedures (Kyoto)
• The Convention on Temporary Admission (Istanbul)

3
THE WCO

• International organization Customs
• 162 Members
• Mission simplify and facilitate int. trade via
  standardisedharmonised customs procedures
• Executes mission
• Developing int. instruments/tools
• Assisting Members CBTA

4
REVISED KYOTO

• Kyoto entered into force 1974
• South Africa acceded 1981
• Review of Kyoto 1990s
• Result revised Kyoto
• Approved by Council 1999
• 14 signatories

5
KYOTO OBJECTIVES

• Facilitate legitimate trade simplifiedharmonised
  customs procedures
• Contribute predictabilityefficiency int.trade
• Facilitate without compromising qty of controls
• Blueprint modernefficient customs procedures

6
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

7
KYOTO GENERAL ANNEX

• 10 Chapters
• Chapters 12 General principles and definitions
• Chapters 3 to 10
• - clearance
• - duties and taxes
• - security
• - customs control

8
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

9
ISTANBUL

• Adopted 26 June 1990
• Entered into force 27 November 1990
• Focustemporary admission (TA) of goods
• Objective consolidated TA regime
• Proliferation of TA Conventions (7)
• WCO Council complexneed one Convention

10
ISTANBUL STRUCTURE

• Main body and Annexes
• Main body (34 Articles)
• - General provisions
• - Scope
• - Special provisions
• - Miscellaneous
• - Final provisions

11
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

12
ISTANBUL ANNEXES A AND B1

• Focus
• - TA papers
• - TA goodsexhibit,fairs,meetings,events
• TA papers
• - ATA carnet goods
• - CPD carnet means of transport
• Annex A
• - Acceptance of carnets
• - National guaranteeing assn

13
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

14
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, taxesinterest

15
ISTANBUL ANNEXES A AND B1

• B1 TA display/use exhibits, fairs, meetings,
  similar events
• Conditions
• - Nrqty reasonable
• - Not loan / used for hire or reward
• - Not be removed from event
• - Period for re-export max 6 months (extend 6
  months)

16
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)