Abstract
This paper mainly examines whether or not the celebrated Trade Facilitation Agreement (TFA) offers any ground-breaking provisions that are not in the Revised Kyoto Convention (RKC). A comparative study of the two ‘laws’ then reveals that the TFA is mainly a reflection of the RKC provisions. Besides, the very few aspects of the TFA which are not regulated by the RKC are, in fact, catered for by other instruments and tools of the World Customs Organization (WCO). From the above, and in light of the current impasse concerning the adoption of the Protocol of Amendment that would lead to incorporation of the TFA into the World Trade Organization’s (WTO) legal framework, it is opined that even if the TFA were to fail to come into force, a further developed RKC – incorporating, for instance, some aspects of the ‘SAFE Package’ like the Authorised Economic Operator (AEO) – would make a perfect substitute.
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