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Summaries of EU Legislation

International convention on the simplification and harmonisation of customs procedures

Date of last review:
10/06/2021
Initial creation date:
28/02/2005
Author:
Publications Office of the European Union
Responsible entity(ies):
Directorate-General for Taxation and Customs Union

International convention on the simplification and harmonisation of customs procedures

SUMMARY OF:

Protocol of amendment to the International Convention on the simplification and harmonisation of customs procedures

Decision 2003/231/EC on the EU’s accession to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures

WHAT IS THE AIM OF THE CONVENTION AND OF THE DECISION?

The original 1973 convention sought to create an international instrument to simplify and harmonise its signatories’ customs procedures and thus to facilitate international trade.

The Revised Kyoto Convention (RKC) amends the convention and has become the basis for effective, predictable and efficient customs procedures. It aims to:

  • contribute effectively to the development of international trade by:
    • simplifying and harmonising customs procedures and practices; and
    • fostering international co-operation;
  • combine the significant benefits of the facilitation of legitimate trade with appropriate levels of customs control;
  • improve the effectiveness and efficiency of customs administrations and, therefore, overall economic competitiveness;
  • encourage investment and the involvement of small and medium-sized enterprises in international trade;
  • stimulate economic growth by facilitating trade.

The RKC

  • is a living instrument;
  • reflects modern customs practices;
  • promotes customs control;
  • provides customs facilitation to international trade.

KEY POINTS

Structure of the RKC

The RKC comprises a body, a general annex and specific annexes.

  • The general annex contains the core procedures and practices and it is obligatory for accession and implementation by contracting parties. It also consists of standards and transitional standards.
  • Specific annexes deal with different customs procedures and consist of standards and recommended practices. Contracting parties may accede to specific annexes and/or chapters at their discretion.
  • Annexes are accompanied by guidelines of an informative and non-binding nature, developed to ensure the uniform interpretation of the RKC rules, as well as to provide examples of national practices.

Contracting parties

  • Any member of the World Customs Organization (WCO), of the United Nations or of its specialised agencies, or of any customs or economic union may become a party to the RKC.
  • Parties:
    • stipulate the annex or specific annexes that they (wholly or partly) accept at the time of their accession to the RKC;
    • accept the rules of the RKC, and are bound by the general annex and by all the standards;
    • may also enter reservations which are reviewed every 3 years.
  • A contracting party may accept one or more of the specific annexes or one or more of the chapters.
  • Accession to the convention is for an unlimited duration, but any party may revoke it at any time after its entry into force. This also applies to the specific annexes or chapters.
  • If a party decides to withdraw its acceptance of the general annex, it is deemed to have renounced the RKC.
  • There are currently 112 contracting parties to the RKC.

Management of the RKC

The Revised Kyoto Convention provides for a management committee to administer, review and update the convention at regular intervals. It:

  • oversees the implementation of the convention;
  • secures uniformity in its interpretation and application;
  • proposes amendments;
  • reviews and updates practices and guidelines and recommends new ones;
  • is composed of contracting parties, including the EU;
  • meets at least once a year and elects its own chairperson and vice-chairperson;
  • takes decisions by consensus and, if consensus cannot be reached, decides by a vote among the contracting parties present.

Customs administrations qualified to become contracting parties, members of the World Trade Organization and representatives of other international organisations can attend management committee sessions as observers.

Voting

  • Each contracting party can vote on matters relating to the interpretation, application or amendment of the body and general annex of the RKC.
  • The EU itself does not have an individual vote, but it votes on behalf of all EU countries irrespective of whether they are present in the meeting.

Amendments to the Convention

The management committee recommends to the contracting parties amendments to the body, the general annex, the specific annexes and chapters.

FROM WHEN DO THE CONVENTION AND THE DECISION APPLY?

The convention entered into force on . By means of Decision 2003/231/EC, the EU acceded to the RKC on . The RKC entered into force on . The EU has not as yet acceded to Appendix III of the RKC.

BACKGROUND

  • The WCO Kyoto Convention was adopted in 1973 as the International Convention on the Simplification and Harmonisation of Customs Procedures. It entered into force in 1974 and had 63 Contracting Parties. The EU acceded to the International Convention on the Simplification and Harmonisation of Customs Procedures in 1974.
  • In June 1999, the WCO Council adopted the Protocol of Amendment to the International Convention on the Simplification and Harmonisation of Customs Procedures, known as the Revised Kyoto Convention (RKC).
  • The Protocol of Amendment contains Appendices I, II and III and supersedes the 1973 Kyoto Convention.
  • The RKC entered into force on . There are currently 112 Contracting Parties.
  • The EU acceded to the Protocol of Amendment, including Appendices I and II, by means of Council Decision 2003/231/EC. The EU has not at this stage acceded to Appendix III of the RKC.

For more information, see:

MAIN DOCUMENTS

Protocol of amendment to the International Convention on the simplification and harmonisation of customs procedures (OJ L 86, , pp. 23-44)

Council Decision 2003/231/EC of concerning the accession of the European Community to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures (Kyoto Convention) (OJ L 86, , pp. 21-45)

Successive amendments to Decision 2003/231/EC have been incorporated into the original document. This consolidated version is of documentary value only.

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