Kyoto Convention (Customs)

Kyoto Convention (Customs) is the International Convention on the Simplification and Harmonization of Customs Procedures, adopted by the Customs Co-operation Council in Kyoto in May 1973 and in force from 1974.

1973, in force 1974 International Worldwide Enforced by World Customs Organization International Convention on the Simplification and Harmonization of Customs Procedures (1973)

What it requires

Contracting parties accepted a general body plus optional annexes covering procedures such as clearance for home use, temporary admission, customs warehousing, transit, free zones and drawback, each containing standards and recommended practices. Parties could enter reservations on individual standards, which limited uniformity. The 1999 Protocol of Amendment replaced it with the Revised Kyoto Convention, in force from February 3, 2006, which is now the reference text for customs procedures.

Why it matters

The original Kyoto Convention matters today mainly as the source of the shared customs vocabulary used worldwide, such as customs warehousing, temporary admission and inward processing. Those procedures let a 3PL hold goods without paying duty or bring display stock into a country temporarily. Knowing they come from a common treaty helps when comparing regimes across markets; for example, a bonded warehouse in Japan and a customs warehouse in the EU follow similar principles derived from the Kyoto annexes.

Related laws

Sources

Not legal advice.