Kyoto Convention Research Articles

The role of independent audit in post customs control

Developing of post customs control is in the highlight of customs authorities, national and foreign scientists. In that time there is no unified understanding of “post customs control” and “post customs audit” terms, like as theirs normative definition.Necessity of creation new Custom Service in Ukraine, modeled after the European Union, caused by economic integration process. In that time it's a reason of conversion to International standards of custom control, especially Kyoto Convention. In this context strengthening of controlling and auditing function as modern form of customs control becomes still more actual.Place and role of independent audit in post customs control system is determined by analysis of modern determination of terms “post customs control” and “post customs audit”, legal requirements for customs procedures and foreign economic activity audit. In spite of vast resources of auditing firms their capacity is hardly used for post customs control. First of all it is determined be imperfection of national legislative base and absence of customs authorities special efforts and Auditor's Chamber of Ukraine.For acceleration of post customs control implementation in Ukraine it is necessary to amend legislative and normative acts for clear determination of post audit functions. It is also recommended to work out essential methodic basis.

Old Wine in New Skins: Analysis of the Trade Facilitation Agreement Vis-À-Vis the Revised Kyoto Convention

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.

Legal Thoughts on How to Merge Trade Facilitation and Safety & Security

Trade facilitation, understood as the simplification, standardisation and harmonisation of procedures and associated information flows required to move goods from seller to buyer and to make payment, has a lot to do with security of the global trade supply chain. Different international bodies interested in trade matters have come up with various rules, regulations, guidelines and other instruments intended to enhance trade facilitation and safety and security. This multiplicity of regulations causes some duplication and redundancies which may ultimately complicate the implementation of trade facilitation and supply chain security measures. As a solution, this paper explores the possibility of merging trade facilitation and safety and security by means of a single binding agreement under the auspices of either the World Trade Organization (WTO) or the World Customs Organization (WCO). Cognizant of the recently concluded Agreement on Trade Facilitation (WTO 2013d, WT/MIN(13)/36, WT/L/911), we further explore how the WCO can use its expertise and tools in this field to gradually enrich the Agreement in content, implementation and administration. This is in conformity with the ‘Dublin Resolution’ of the WCO Policy Commission (WCO 2013) which re-emphasised the centrality of the WCO in the implementation and administration of the Agreement on Trade Facilitation. The preference for a single binding agreement is based on the contention that ‘hard law’ (as opposed to ‘soft law’) is more likely to be effective particularly with regard to the implementation of trade facilitation and security-related provisions. And this is because ‘hard law’ tends to increase states’ commitment to international agreements, can be self-executing or require domestic legal enactment, and foresees dispute settlement mechanisms which aid enforcement. By comparing the various trade facilitation and safety and security instruments under the WCO, particularly the Revised Kyoto Convention and the SAFE Framework, it is evidenced that trade facilitation and supply chain security are just different sides of the same coin. In other words, the trade facilitation principles and standards contained in the Revised Kyoto Convention are the basis of the safety and security provisions. Moreover, it is shown that some provisions of the SAFE Framework are similar in content to those of the Revised Kyoto Convention. It is therefore argued that these two instruments would need to be merged as an all-encompassing agreement under the auspices of the WCO. For better implementation, however, this should concurrently go with the institution of an effective dispute settlement system within the WCO. The WTO Agreement on Trade Facilitation is also discussed and it is observed that it falls short on adequately addressing the safety and security issues – which issues have a strong impact on trade facilitation. Thus, as a way forward, it is suggested that the WCO needs to make good use of Article 13 (especially paragraphs 1.5. and 1.6) of the Agreement on Trade Facilitation. By using its expertise and different tools for trade facilitation, the WCO can certainly influence the implementation and administration of the Agreement on Trade Facilitation. The periodical reviews of the Agreement as per Article 13, paragraph 1.6 may, for instance, be a good medium through which the idea of a substantial merging of trade facilitation and safety and security can be introduced.

The Facilitation of Trade in Cambodia: Challenges and Possible Solutions

In an effort to facilitate trade, the Cambodian government has sought various opportunities to integrate itself into the world economy. Several trade facilitation measures have been implemented while attempting to comply with international best practice, such as following the provisions of the Revised Kyoto Convention. However, some areas have not been efficiently achieved due to the complexity of trade procedures that permit unrelated control agencies to operate jointly at the border. In this regard, the application of trade facilitation principles faces challenges. These challenges include the role of customs, import and export procedures, legal concerns and limitations of institutional coordination. A more appropriate approach is suggested that would ensure control and underpin the success of trade facilitation. This approach would see Customs acting as the sole border enforcement agency with responsibility and obligation to undertake a risk management approach at the border from both control and facilitation perspectives.

International regulation of free zones: an analysis of multilateral customs and trade rules

AbstractMultilateral regulation of free zones is largely based on the International Convention on the Simplification and Harmonization of Customs Procedures as amended (Revised Kyoto Convention) and WTO disciplines. The Revised Kyoto Convention treats free zones as an area with some ‘exterritorial’ elements, while WTO law does not accord such treatment to free zones. The regulatory framework under the former is more flexible than that under the latter. As of 1 June 2010, 63 out of the 69 contracting parties to the Revised Kyoto Convention are members of the WTO, so they must live up to their commitments under both legal systems. This article provides an analysis of relevant provisions of the Revised Kyoto Convention and WTO rules and jurisprudence that can be taken into account by national authorities in the conduct of their free-zone policies.

Risk Management Systems: Using Data Mining in Developing Countries’ Customs Administrations

Limiting intrusive customs inspections is recommended under the revised Kyoto Convention, and is also a proposal discussed as part of World Trade Organization (WTO) trade facilitation negotiations. To limit such inspection, the more modern administrations intervene at all stages of the customs chain using electronic data exchange and risk analysis and focusing their resources on a posteriori controls. Customs administrations of developing countries are slow to move in that direction. Risk analysis would therefore seem to be a priority for modernising the customs systems in developing countries. The most effective risk management system uses statistical scoring techniques. Several simple statistical techniques are tested in this article. They all show a good capability to predict and detect declarations that contain infractions. They can easily be implemented in developing countries’ customs administrations and replace the rather inefficient methods of selectivity that result in high rates of control and very low rates of recorded infractions.

The Revised Kyoto Convention versus the Old One: A Capable Tool for Trade Facilitation?

The World Customs Organization (WCO, Organization Mondiale des Dounaes, OMD) is an intergovernmental organization of 176 Member States that was founded as European Customs Cooperation Council in 1952. The first Kyoto Convention on simplification of customs procedures is one of its most important legal instruments. This article questions whether the Revised Kyoto Convention (RKC) is a success story, which countries are signatory countries, and whether the Developing countries are also participating in this area of trade facilitation.

Revised Kyoto Convention: The Best Practice Guide for Customs

Today’s customs and trade environment is more challenging than ever before. Global trade is growing at a rapid pace and with it, so too are the threats to government and society. In addition to its traditional role of revenue collection, customs nowadays has to perform the more complex roles of trade facilitation and border protection. This requires customs administrations to undertake rigorous reform and modernization initiatives. The World Customs Organization (WCO) Revised Kyoto Convention (RKC) is the foundation of the development and modernization of global customs procedures. It is the combination of magnitude of its scope and pragmatism in its principles that makes RKC the best practice guide for customs reform and modernization.

Customs and Trade Facilitation in the East African Community (EAC)

This article expounds and evaluates the contribution of Customs to trade facilitation within the East African Community (EAC). It is developed against the background of trade facilitation as understood by the World Trade Organization (WTO). Hence, it examines how and to what extent the trade facilitation-related aspects of the WTO are (or are not) reflected in the EAC customs law and administration. The World Customs Organization’s Trade facilitation instruments, particularly the Revised Kyoto Convention, are also considered. After scrutinising the EAC customs law and administration, suggestions are made for better coordination, harmonisation and simplification of international trade/customs procedures within the EAC.

Design of a Factories’ Supply System with Biomass in Order to Be Used as an Alternative Fuel—A Case Study

Nowadays, the need for the use of alternative energy sources (except fossil fuels) as a fuel has shown a marked increase, especially in the sector of industrial production. This fact has been necessitated by the continuous rise of crude oil prices and by increased pressures to protect the environment, such as the Kyoto convention. Biomass of agricultural residues such as cotton stalks is considered as one of the alternative types of fuels. Cotton stalks were used as a fuel for household needs from the very early ages. The subject of this study is the determination of a company’s factory supply system with cotton stalk biomass in order to use it as a fuel. This study has taken place within the framework of the feasibility of such a supply system. It was proved that the substitution of conventional fuel in the industry sector by cotton stalk biomass is feasible technically and economically.

Supply Chain Security: The Customs Community’s Response

The international customs community has developed measures to secure and facilitate global trade which have been transformed into international standards for global implementation. These standards are designed to improve customs operations through enhanced risk management that is built upon Customs-to-Customs cooperation and Customs-to-Business partnerships. The standards are supported by existing WCO instruments, including the Revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures, and fulfil the requirements of enhanced security and facilitation for legitimate trade in the 21st Century global trading system. The majority of WCO Members are currently implementing these standards through the development of Authorised Economic Operator (AEO) programs, ensuring that they have the capacity to do so by requesting appropriate capacity building assistance.

Setting, and evaluating the effectiveness of, environmental policy

AbstractEnvironmental policy is set in regard to both international protocols (e.g., the Kyoto Convention), directives (e.g., the European Union) and through national legislation. Environmental policy is implemented, monitored and decisions made concerning compliance and effectiveness by regulators (Environment Agencies). Industrialists may argue about the effect of any environmental legislation on their competitiveness, economists may debate the value of a sensitive ecosystem or plant species and which part of society should pay to maintain such an ecosystem or species, special interest groups lobby and publicise environmental issues while the public (as stakeholders) may be involved in public debate and consultation. Each group may present and debate the evidence (knowledge) as they see it, yet often the evidence base is incomplete and is subject to an often poorly quantified uncertainty. European Union environmental policy is based on the precautionary principle, covering situations where scientific evidence is insufficient, inconclusive or uncertain.Statisticians have an important role to play in environmental decision‐making, their contributions extend from the framing of environmental regulations and standards to reflect sound inferential procedures, to design and implementation of monitoring schemes and the analysis and quantification of environmental effects and policy effectiveness evaluation. Through several examples, we explore the quantitative and probabilistic nature of the language of policy, consider the evidence‐base and discuss how statisticians can contribute to policy effectiveness evaluation before considering two case studies where statistical analysis is aiding the interpretation of environmental records and effectiveness evaluation. Copyright © 2007 John Wiley & Sons, Ltd.