Is it reasonable to expect Customs administrations to commit to implementing all of the 600 Standards and Recommendations and Practices contained in the revised Kyoto?
As a modern contractual tool successfully negotiated by the WCO Members, the revised Kyoto Convention has the flexibility to take account of the particular situation of each administration. Yet at the same time it ensures a high degree of uniformity in Customs procedures. The new structure of the Kyoto Convention provides a comprehensive package of up-to-date Customs procedures but its content can be considered separately. The Body of the Convention (relating to the procedures for its adoption and administration) and the General Annex are binding on Contracting Parties and form the minimum requirement of the contract. This is essential to ensure the harmonisation of procedures in all countries that become contracting parties. However, any Contracting Party can choose which Specific Annexes or Chapters to accept. This structure permits a flexible choice of commitments by a Contracting Party. This flexibility makes it possible to take account of the peculiarities of each administration,
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