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World Customs Organization
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==Instruments== In order to achieve its objectives, the WCO has adopted a number of customs instruments, including but not limited to the following: {{ordered list| '''The International Convention on the Harmonized Commodity Description and Coding System ([[Harmonized System|HS Convention]])''' was adopted in 1983 and came into force in 1988. The HS multipurpose goods nomenclature is used as the basis for customs tariffs and for the compilation of international trade statistics. It comprises about 5,000 commodity groups, each identified by a six digit code arranged in a legal and logical structure with well-defined rules to achieve uniform classification. The HS is also used for many other purposes involving trade policy, rules of origin, monitoring of controlled goods, internal taxes, freight tariffs, transport statistics, quota controls, price monitoring, compilation of national accounts, and economic research and analysis. | '''The International Convention on the Simplification and Harmonization of Customs procedures (revised Kyoto Convention or RKC)''' was originally adopted in 1974 and was subsequently revised in 1999; the revised Kyoto Convention came into force in 2006. The RKC comprises several key governing principles: transparency and predictability of customs controls; standardization and simplification of the goods declaration and supporting documents; simplified procedures for authorized persons; maximum use of information technology; minimum necessary customs control to ensure compliance with regulations; use of [[customs risk management|risk management]] and audit based controls; coordinated interventions with other border agencies; and a partnership with the trade. It promotes trade facilitation and effective controls through its legal provisions that detail the application of simple yet efficient procedures and also contains new and obligatory rules for its application. The WCO revised Kyoto Convention is sometimes confused with the [[Kyoto Protocol]], which is a protocol to the [[United Nations Framework Convention on Climate Change]] (UNFCCC or FCCC). | '''ATA Convention and the Convention on Temporary Admission (Istanbul Convention).''' Both the [[ATA Convention]] and the Istanbul Convention are WCO instruments governing temporary admission of goods. The ATA system, which is integral to both Conventions, allows the free movement of goods across frontiers and their temporary admission into a customs territory with relief from duties and taxes. The goods are covered by a single document known as the [[ATA carnet]] that is secured by an international guarantee system. | '''The Arusha Declaration on Customs Integrity''' was adopted in 1993 and revised in 2003. The Arusha Declaration is a non-binding instrument which provides a number of basic principles to promote integrity and combat [[Political corruption|corruption]] within customs administrations. Established in 1952, the WCO has introduced significant legal frameworks, including the SAFE Framework of Standards, aimed at simplifying customs procedures.<ref name=":1"/> | '''The SAFE Framework of Standards to Secure and Facilitate Global Trade''' was adopted in 2005. The SAFE Framework is a non-binding instrument that contains supply chain security and facilitation standards for goods being traded internationally, enables integrated supply chain management for all modes of transport, strengthens networking arrangements between customs administrations to improve their capability to detect high-risk consignments, promotes cooperation between customs and the business community through the Authorized Economic Operator (AEO) concept, and champions the seamless movement of goods through secure international trade supply chains. | '''The Columbus Program''' is a customs capacity building program works to promote customs modernization and implementation of their standards to secure and facilitate [[International trade|world trade]]. In 2005, the WCO adopted the ''Framework of Standards to Secure and Facilitate Global Trade,'' an international customs instrument containing 17 standards that promotes security and facilitation of the international supply chain. Because of its complexity, the WCO launched a capacity building program called the ''Columbus Programme'' which focuses on needs assessments for WCO Members using the WCO Diagnostic Framework tool. The WCO defines [[capacity building]] as "activities which strengthen the knowledge, abilities, skills and behaviour of individuals and improve institutional structures and processes such that the organization can efficiently meet its mission and goals in a sustainable way. }}
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