best practice for gatt articlesv, viii and x - 財務省 · pdf file ·...

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Best Practice for Best Practice for GATT ArticlesGATT Articles V, VIII and X V, VIII and X
APEC Seminar on WTO Trade Facilitation8-9 November 2004, Bangkok, Thailand
Tadatsugu Toni MatsudairaWorld Customs Organization (WCO)

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WCO and revised Kyoto Convention WCO and revised Kyoto Convention
Best practicesBest practicesGATT Articles, X, VIII and V
Towards better international Towards better international architecturearchitecture
Presentation structurePresentation structure

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WCO and revised Kyoto Convention WCO and revised Kyoto Convention
Best PracticesBest PracticesGATT Articles, X, VIII and V
Towards better international Towards better international architecturearchitecture
Presentation structurePresentation structure

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What is the WCO?What is the WCO? Customs Co-operation Council
in Brussels, Belgium, in 1952 Mission: Efficient and effective Customs
Rule and Standards setting International co-operation, sharing information,
best practices Capacity Building
Independent intergovernmentalorganization
164 Member Customs administrationscovering 98% of world trade

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TF in the context of CustomsTF in the context of Customs Avoidance of unnecessary tradeAvoidance of unnecessary trade
restrictivenessrestrictiveness ... while improving the qualities of ... while improving the qualities of
controlscontrols ... in an internationally harmonized ... in an internationally harmonized
mannermanner
WCO Trade Facilitation workWCO Trade Facilitation work

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Revised Kyoto ConventionRevised Kyoto Convention Kyoto Convention (International
Convention on the Simplification and Harmonization of Customs Procedures) entered into force in 1974
revised in 1999, reflecting best practices and ideas of 151 Customs administrationsand views of businesses for modern Customs procedures
Waiting for the entry into force

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Higher transparency and predictability
Standardized and simplified documents
Minimum requests and intervention
Divorce of release from clearance
Use of risk assessment
Specially simplified procedures for authorized traders
Maximum use of informationtechnology
Co-operation with other agencies and foreign counterparts
Partnership with the trade
Core principlesCore principlesCore principles are binding commitmentsCore principles are binding commitments

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GATT 1994GATT 1994Article VArticle V-- Freed of Transit Freed of Transit
Article VIII Article VIII Fees & Fees & FormalitiesFormalities
Article X Article X Publication of Publication of trade regulationstrade regulations
WCO (RKC)WCO (RKC) Effective rules for transit Effective rules for transit
proceduresprocedures
Fees limited to the cost of Fees limited to the cost of services renderedservices rendered
Simplified procedures and Simplified procedures and limited data requirement limited data requirement
Publication of Customs lawsPublication of Customs lawsand proceduresand procedures
High PrinciplesHigh Principles Tool to implement Tool to implement WTO PrinciplesWTO PrinciplesComplementaryComplementary
ConsistencyConsistency
GATT Articles and GATT Articles and Revised Kyoto ConventionRevised Kyoto Convention

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Publication of information Publication of information
Advance rulingsAdvance rulings
AppealsAppeals
Best practices examplesBest practices examples-- GATT Article X related --

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Publication of InformationPublication of Information---- Standard 9.1 of General Annex Standard 9.1 of General Annex ----
The Customs shall ensure that all The Customs shall ensure that all relevant information of general relevant information of general application pertaining to Customs law application pertaining to Customs law is readily available to any interested is readily available to any interested person.person.

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1212

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Advance rulingsAdvance rulings---- Standard 9.9 of General Annex Standard 9.9 of General Annex ----
The Customs The Customs shall issue binding shall issue binding rulings at the request of the interested rulings at the request of the interested person, providedperson, provided that the Customs that the Customs have all the information they deem have all the information they deem necessary.necessary.

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The Customs The Customs shall issue binding shall issue binding rulings at the request of the interested rulings at the request of the interested person, providedperson, provided that the Customs that the Customs have all the information they deem have all the information they deem necessary.necessary.
Advance rulingsAdvance rulings---- Standard 9.9 of General Annex Standard 9.9 of General Annex ----

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Appeal proceduresAppeal procedures---- Standards 10.1 and 10.2 of General Annex Standards 10.1 and 10.2 of General Annex ----
National legislation shall provide for a National legislation shall provide for a right of appeal in Customs matters.right of appeal in Customs matters.
Any person who is directly affected by a Any person who is directly affected by a decision or omission of the Customs shall decision or omission of the Customs shall have a right of appeal.have a right of appeal.

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Service fees and chargesService fees and charges FormalitiesFormalities Risk management Risk management PrePre--arrival declarationarrival declaration PostPost--clearance auditclearance audit Authorized tradersAuthorized traders AutomationAutomation
Best practices examplesBest practices examples-- GATT Article VIII related --

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Service fees and chargesService fees and charges---- Standards 3.2 and 9.7 of General Annex Standards 3.2 and 9.7 of General Annex ----
Any expenses chargeable by the Any expenses chargeable by the Customs shall be Customs shall be limited to the limited to the approximate cost of the services renderedapproximate cost of the services rendered..
When the Customs cannot supply When the Customs cannot supply information free of charge, any charge information free of charge, any charge shall be shall be limited to the approximate cost of limited to the approximate cost of the services renderedthe services rendered..

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FormalitiesFormalities---- Standards 3.11 and 3.12 of General Annex Standards 3.11 and 3.12 of General Annex ----
The paper format of the Goods declaration The paper format of the Goods declaration shall conform to the UNshall conform to the UN--layout key. ...layout key. ...
The Customs shall The Customs shall limit the data requiredlimit the data required in the in the Goods declaration Goods declaration to only such particulars as to only such particulars as are deemed necessaryare deemed necessary for the assessment and for the assessment and collection of duties and taxes, the compilation collection of duties and taxes, the compilation of statistics and the application of Customs law.of statistics and the application of Customs law.

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Risk managementRisk management---- Standards 6.2 and 6.3 of General Annex Standards 6.2 and 6.3 of General Annex ----
Customs control Customs control shall beshall be limited to that limited to that necessarynecessary to ensure compliance with the to ensure compliance with the Customs law.Customs law.
In the application of Customs control, the In the application of Customs control, the CustomsCustoms shall use risk managementshall use risk management..

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COMMODITYCOMMODITY PERSON (importer, PERSON (importer,
exporter, agent, declarant, exporter, agent, declarant, traveler, etc.)traveler, etc.)
COUNTRY OF ORIGINCOUNTRY OF ORIGIN CUSTOMS VALUECUSTOMS VALUE PROHIBITIONS AND PROHIBITIONS AND
RESTRICTIONSRESTRICTIONS(e.g. CITES)(e.g. CITES)
GOODS LIABLE TO HIGH GOODS LIABLE TO HIGH DUTIESDUTIES
SENSITIVE GOODSSENSITIVE GOODS HIGHER LEVEL OF HIGHER LEVEL OF
FACILITATION THROUGH FACILITATION THROUGH SIMPLIFIED PROCEDURESSIMPLIFIED PROCEDURES
QUOTASQUOTAS FACTORS RELATING TO FACTORS RELATING TO
PROTECTION OF NATIONALPROTECTION OF NATIONALECONOMY, HEALTH, ECONOMY, HEALTH, SECURITY, ENVIRONMENTSECURITY, ENVIRONMENT
Risk ManagementRisk Management---- Guidelines --
Risk of nonRisk of non--compliancecompliance Risk areas/factors examplesRisk areas/factors examples

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Risk ManagementRisk Management---- Guidelines ----
Need constant monitor, review and Need constant monitor, review and evaluationevaluation (including random sampling test)(including random sampling test)
F

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