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Study Guide

2. Clearance of goods and other customs procedures

2.1. WCO Guidelines

The World Customs Organization (WCO) provides guidelines and tools to support the clearance of goods across borders, with a focus on efficiency and security. These guidelines cover areas such as risk management, advance cargo information, and authorized economic operator programs.

The Revised Kyoto Convention (Chapter 3 of the General Annex Guidelines) sets out the WCO’s expectations for the clearance of goods and other customs formalities. It aims to create a more efficient, secure, and predictable customs environment. According to the WCO:

The Customs formalities place obligations on the person concerned with the goods. This person is generally the owner of the goods, a third party designated by the owner or a transporter of the goods, depending on the formality to be completed. The overall obligations are to produce the goods and the means of transport to Customs at the earliest possible time; to lodge the Goods declaration with any required supporting documents (invoice, import license, certificate of origin, etc.); to furnish security where appropriate and to pay duties and taxes when applicable. There are also obligations on Customs which include establishing Customs offices, designating the hours of business, checking the Goods declaration, examining the goods, assessing, and collecting duties and taxes, and releasing the goods. These formalities are essential to ensure compliance with Customs laws and regulations and to ensure that Customs’ revenue and regulatory interests are safeguarded. At the same time, they should be as simple as possible and should cause a minimum of inconvenience to international trade.

Note:

There is an international expectation that customs formalities should be as simple as possible and should cause a minimum of inconvenience to international trade.

 

Reading 1: Revised Kyoto Convention, General Annex Chapter 03.

To view, please click the following link: Text of the Revised Kyoto Convention

The Kyoto guidelines (General Annex Chapter 3 – see Reading 1) cover several aspects of customs clearance, including:

·         

  • ·         Establishment of Customs offices
  • ·         Rights and responsibilities of the declarant
  • ·         The Goods declaration
  • ·         Lodgment and registration of the Goods declaration
  • ·         Amendment or withdrawal of the Goods declaration
  • ·         Checking the Goods declaration
  • ·         Special procedures for authorized persons
  • ·         Examination and sampling of the goods
  • ·         Errors
  • ·         Release of the goods
  • ·         Abandonment or destruction of goods.