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3. Simplification and Harmonization on the Basis of the Kyoto Convention

Objective – To improve efficiency in customs clearance and the delivery of goods in order to benefit importers, exporters and manufacturers through simplified and harmonised customs procedures and best practices.


a)  Adopt and fully implement the Body and General Annex of the Revised Kyoto Convention and, to the extent possible, the Specific Annexes.

b)  Provide expeditious clearance for traders who meet the criteria specified by Customs.

c)  Establish an effective advance ruling process, such as an advance classification ruling system, with an office responsible for providing advance rulings that are binding at the time of import.  Rules, guidelines, and procedures employed by these offices for advanced rulings should be transparent and operational.  The ruling process should include specific time limits for rulings and an opportunity to appeal those rulings.  Rulings could include: a) classification of goods; b) determinations of value; c) marking and labelling; d) quotas; and e) any other admissibility requirement.

d)   Establish a surety bond system to allow for entry of goods with payment of duties to be delayed and identify financial institutions that will underwrite surety bonds for international trade (similar to the ATA Carnet system of the International Chamber of Commerce but expanded to include all goods entry).

4. Paperless and/or Automation of Trade-related Procedures

Objective – To reduce paper documents for trade-related procedures and automate/computerize trade-related procedures.


a)  Establish national single-windows consistent with the outcomes of the 2007 APEC Single Window Initiative that use internationally endorsed standards and build on international developments including ASEAN Single Window.

b)  Simplify procedures and reduce the requirements for paper documentation in Customs clearance.

c)  Ensure measures to replace paper documents for cross-border trade administration with electronic equivalents that are media and technology neutral, and secure and interoperability with and between all parties involved in the international supply chain of goods and services.

d)  Adopt standardised and simplified common data elements and formats in accordance with WCO data model

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