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.
New principles governing the Revised Kyoto Convention have been developed, including transparent and predictable action by Customs Administrations; harmonised and simplified goods declarations and supporting documentation; simplified procedures for authorised persons; maximum use of IT; minimum necessary Customs controls to ensure compliance with regulations; use of risk management and risk assessment techniques in controls; coordinated interventions with other border agencies and partnerships with business.
The Online version contains the full text of the body of the Convention, the General Annex and Specific Annexes relating to specific Customs procedures and practices. 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.
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