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 standardised+harmonised customs procedures Executes mission: –Developing int. instruments/tools –Assisting Members CB+TA

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: simplified+harmonised customs procedures Contribute: predictability+efficiency int.trade Facilitate without compromising qty of controls Blueprint: modern+efficient 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 1+2: 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 Focus=temporary admission (TA) of goods Objective: consolidated TA regime Proliferation of TA Conventions (7) WCO Council: complex+need 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 goods:exhibit,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, taxes+interest

15. ISTANBUL: ANNEXES A AND B1 B1: TA – display/use – exhibits, fairs, meetings, similar events Conditions: -Nr+qty 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)