Docstoc

Microsoft PowerPoint - WCO TF To

Document Sample
Microsoft PowerPoint - WCO TF To Powered By Docstoc
					  WCO Tools for WTO Trade
        Facilitation
        F ilit ti

                       ZHANG Shujie
                     Technical Attaché
WCO Asia Pacific Regional Office for Capacity Building (ROCB)

     AITIC Regional Workshop on WTO TF Negotiations
                       10-
            Cambodia 10-11 November 2009
               Outline
About WCO and ROCB AP

WCO Trade Facilitation Tools

Best Practices
-- For GATT Articles VIII,X


Trade Facilitation Needs

                               2
               Outline
About WCO and ROCB

WCO TF Tools

Best Practices
-- For GATT Articles VIII,X


Trade Facilitation Needs

                              3
       What is the WCO ?
          Co-                      Brussels,
 Customs Co-operation Council in Brussels
Belgium, in 1952
 O l i                   l      i   i
 Only intergovernmental organization i in
Customs matters
Mission: Efficient and effective Customs
Mission:
• Rule and Standards setting
                           g
                co-
• International co-operation, sharing information
• Capacity Building
175 Member Customs administrations
175
processing 98
processing 98% of world trade
                                                    4
     What is WCO ROCB A/P ?
Regionalization: effective way to Customs capacity
building
Mission:
Mission: capacity building for the efficient and
effective Customs
Established in June,2004 and based in
Bangkok
Bangkok, Thailand
32 members with diverse background
First ever and leading model under the WCO
framework
                                                     5
                     Lao PDR




WCO Region Members
                               6

covered by ROCB AP
               Outline
About WCO and ROCB AP

WCO Trade Facilitation Tools

Best Practices
-- For GATT Articles VIII,X


Trade Facilitation Needs

                               7
                               201
                Doing Business 2010
             - Trading across Borders -
              Export      Days to $/contai Import   Days $/contain
              doc.
              doc.        Ex      ner ex. doc       to Im. er Im.
OECD          4.3         10.5    1,089.7   4.9     11.0   1,145.9

East A/P
E t A/P       67
              6.7         23.1
                          23 1    909.3
                                  909 3     71
                                            7.1     24.3
                                                    24 3   952 8
                                                           952.8

South Asia    8.5         32.4    1,364.1   9.0     32.2   1,509.1

Afghanistan 12            74      3,350     11      77     3,000

Bangladesh    6           25      970       8       29     1,375

Bhutan        8           38      1,210     11      38     2,140

Cambodia      11          22      732       11      30     872

Lao PDR       9           50      1,860     10      50     2,040

Nepal         9           41      1,764     10      35     1,825

                                                                     8

   Source: World Bank website
 WTO & WCO: Complimentary

 9.
 9        Due account shall be taken of the
      relevant work of the WCO and other
      relevant international organizations in
      this area. (WTO July Package - Annex D)
                                           D)



Shall use relevant international standards or parts
        as a basis – TN/TF/W/131/Rev.1)

                                                      9
              WCO Position

     he                          high-
                                   g
   “The WTO rules should set out high-level
principles generally applicable to any official
trade procedures and, as regards Customs,
the WCO would provide the implementation
standards.”
standards.”


                                                  10
      i C t         t t
   TF in Customs context
Avoidance of unnecessary t d
A id           f              trade
restrictiveness
                             quality
... while improving control quality
... in an internationally harmonized
manner


WCO Trade Facilitation work
                                       11
           WCO Tools for TF
                                                     SingleWindow,
                                                       Authorized




                                                                      apacity Building
                                                     Supply Chain

                                           Integrated Customs
                                       Control ( SAFE Framework of
                                                 Standards)


                                 Unique Consignment
                                      Reference

              WCO Data Model, Authorized Economic Operator,
              Time Release Study, Standard Risk Assessment




                                                                     Ca
Revised Kyoto Convention, Mutual Administrative Assistance,
                 HS, ORIGIN, VALUATION,
       Istanbul/ATA, Container Convention 1972, etc.
               /    ,                          ,

                                                                     12
 Revised
  Kyoto
Convention
  (RKC)
             13
                Brief
                B i f on RKC
The international Convention on the Simplification and
Harmonization of Customs Procedures

Originally done
Originally done in Kyoto, Japan in 1973

Revised in 1999 after 4 years revision work; consultation with
the private sector

Bl    i t for Modern C t
Blueprint f M d              Administration
                     Customs Ad i i t ti

Generally applicable core principles are consolidated in the
General Annex

                                 (65
Entered into force on 3 Feb 2006 (65 CPs)
                                                               14
      Core principles of RKC
Higher transparency and       Simplified procedures for
predictability                authorized traders

Standardized and simplified   Maximum use of
documents                     information technology

Minimum requests and          Cooperation with other
intervention                  agencies and foreign
                              counterparts
Separate release from
clearance                     Partnership with the
                              trade
                g
Use of risk management &
assessment
                                                       15
      RKC Structure
                                 Obligatory
                                for accession
               Body of
           the Convention



     Standards Standards
            36     36 months
General Annex
     months Transitional
                      Specific
                    Annexes A-K
               Standard
               St
     Recommend d d
     ed practices 60 months
 G id li
          p
 Guidelines
                            Guidelines          16
          GATT Articles and RKC
        GATT 1994               WCO (RKC)
        V-
Article V- Freedom of Transit      Effective rules for transit
                                   procedures
Article VIII – Fees &              Fees limited to the cost of
Formalities                        services rendered
                                   Simplified procedures and
                                   limited data requirement
Article X – Publication of
trade regulations
                                   Publication of Customs laws
                                   and procedures
                          Consistency        Tool to implement
High Principles
                        Complementary        WTO Principles
                                                                 17
              GATT Articles and
                   Standards
               RKC St d d
                                   Revised Kyoto
       GATT Articles
                                    Convention
                              General Annex Chapter 3
GATT Article V (Freedom of
                              and 6
transit)
                              Specific Annex-E Chapter 1
                                                p
                              General Annex Chapter 3,,
GATT Article VIII (Fees and
                              5, 6, 7
formalities)
                              Specific Annex-A Chapter 1
GATT Article X (Transparency General Annex Chapter 9,
                 y)
and Predictability)          10 et al
                                                           18
               Outline
About WCO and ROCB AP

WCO Trade Facilitation Tools

Best Practices
-- For GATT Articles VIII,X


Trade Facilitation Needs

                               19
Best practices examples
  -- GATT Article VIII related --
Service fees and charges
Formalities
Risk management
Pre-arrival declaration
Post-clearance audit
Authorized traders
Automation
                                    20
     Service fees and charges
 -- Standards 3.2 and 9.7 of General Annex --

      y p              g       y
… Any expenses chargeable by the
Customs shall be limited to the approximate
                     rendered.
cost of the services rendered.

    e    e Customs cannot supply
When the Cus o s ca o supp y
information free of charge, any charge shall
be limited to the approximate cost of the
services rendered.

                                                21
                Formalities
-- Standards 3.11 and 3.12 of General Annex --

… The paper format of the Goods declaration shall
conform to the UN-layout key. ...


The Customs shall limit the data required in the
Goods d l ti to l               h    ti l
G d declaration t only such particulars as are
deemed necessary for the assessment and
                         taxes,
collection of duties and taxes the compilation of
statistics and the application of Customs law.

                                                    22
               -- continued
             3.15     3.16
-- Standards 3.15 and 3.16 of General Annex --

 The Customs shall require the lodgment of the
 original Goods declaration and only the minimum
    g                              y
 number of copies necessary.

   In support of the Goods declaration the Customs
 shall require only those documents necessary to
          q        y                           y
 permit control of the operation and to ensure that all
 requirements relating to the application of Customs
 l
 law h      been complied with.
       have b          li d ith

                                                          23
          Risk management
 -- Standards 6.2 and 6.3 of General Annex --

Customs control shall be limited to that
necessary to ensure compliance with the
              (p    p
Customs law. (principle of minimum
intervention)

In the application of Customs control, the
Customs shall use risk management.

                                                24
       Pre-
       Pre-arrival declaration
     -- Standards 3.25 of General Annex --


National legislation shall make provision for
the l d i    d    i t i        h ki     f
th lodging and registering or checking of
the Goods declaration and supporting
documents prior to the arrival of the goods.

                                                25
     Pre-
     Pre-arrival declaration
              -- Guidelines --

    y       q
A key technique for
Clearance of cargo upon their arrival
                g prior to the arrival
Clearance of cargo p




 Expedite clearance procedures

                                         26
           P t l            dit
           Post clearance audit
  -- Standards 6.6 and 6.10 of General Annex --

Customs control shall include audit-based controls.

                           traders
The Customs shall evaluate traders’ commercial
systems where those systems have an impact on
Customs operations to ensure compliance with
Customs requirements.



                                                      27
      Post-
      Post-clearance audit
               -- Guidelines --
Audit-
Audit-based control
Transaction-based control
Transaction-
A key technique for
   - Simplified procedures for authorized traders




Expedite release at the border
                                                    28
 p      p
Special procedures for authorized traders
  -- Transitional Standards 3.22 of General Annex --


  Release on minimum information
                   declarant s
  Clearance at the declarant’s premises
  Additional special procedures
     Periodic Goods Declaration
   • P i di G d D l ti
     Self-
   • Self-assessment of duties and taxes using commercial
     records
   • Lodgment by entry in the commercial records
  New C
  N         t Authorized Economic O
      Concept: A th i d E             t
                               i Operator
  (AEO)
                                                            29
             Automation
             A t   ti
   -- Standards 7.1 of General Annex --

The Customs shall apply information
                              operations,
technology to support Customs operations
  e e t s cost-effective and efficient o the
where it is cost e ect e a d e c e t for t e
Customs and for the trade. …


                                               30
      p
   Cooperation with OGAs
   -- Standards 3.35 of General Annex --

If the goods must be inspected by other
competent authorities and the Customs also
               examination,
schedules an examination the Customs shall
                                   co-
ensure that the inspections are co-ordinated
                                          time.
and, if possible, carried out at the same time.
Trend: single window system

                                                  31
Penalites for minor breaches
   -- Standards 3.39 of General Annex --

The Customs shall not impose substantial penalties
for         h     they       ti fi d that   h
f errors where th are satisfied th t such errors
are inadvertent and that there has been no
fraudulent intent or gross negligence. Where they
consider it necessary to discourage a repetition of
such errors, a penalty may be imposed but shall be
        t than is              for thi purpose.
no greater th i necessary f this purpose.

                                                      32
Best    ti         l
B t practices examples
   -- GATT Article X related --
Publication of information

Advance rulings
Ad        li

Appeals



                                  33
   Publication of Information
               9.1
   -- Standard 9 1 of General Annex --

The Customs shall ensure that all relevant
information of general application pertaining
   Customs a s ead y available any
to Custo s law is readily a a ab e to a y
interested person.


                                                34
           Media for Information
                        Guidelines
In bli ti           h    the Customs t iff official gazettes,
I publications such as th C t           tariff, ffi i l     tt
bulletins and public notices;
Appropriate Customs offices;
Strategic locations like ships, aircraft, international trains, or at
places of international
p
Arrival and departure;
Embassies and trade missions abroad
exporters and visitors in a variety of languages if necessary;
Public offices such as major post offices, tourist centers, etc.;
Irrelevant newspapers and journals or by the issue of press
releases;
         magazine-type
Regular magazine type publications or newsletters
                                                                   35
           Media for Information
                       Guidelines
In plain language, easy for the intended reader to understand;
Clearly laid out;
Logically presented;
 p              particular topic or p
Specific to one p            p                (classification,
                                    procedure (
valuation, preference etc);
 p        ,p    p                    p             ;
Up-to-date, prompt and relevant to important issues;
Issued in response to identified user needs;
       available,                      subscription,
Easily available sent automatically by subscription routinely
issued
                                   appropriate.
Published in other languages where appropriate
                                                                 36
                q y
              Enquiry Offices
                   Guidelines
Special enquiry offices or enquiry desks in larger
Customs offices can provide a valuable information
service.
Staff: sufficiently trained and speedy access to the
sources of information
Use f i f   ti t h l
U of information technology: WCO
recommendation on use of WWW.
Example: Customs clinic in Thai Customs

                                                       37
                  p
  Information of Specific Nature
    -- Standard 9.1 of General Annex --
 At the request of the interested person, the
Customs shall provide, as quickly and as accurately
as possible, information relating to the specific
matters raised by the interested person and
pertaining to Customs law.

 When the Customs supply information, they shall
ensure that they do not divulge details of a private or
confidential nature affecting the Customs or third
parties…
parties
                                                      38
                       g
   Notification of changes
              9.2
  -- Standard 9.2 of General Annex --

   …the Customs shall make the revised information
    dil     il bl    ffi i tl in d        f the t
readily available sufficiently i advance of th entry
into force of the changes to enable interested
persons to take account of them, unless advance
          precluded.
notice is precluded




                                                   39
          Advance rulings
   -- Standard 9.9 of General Annex --

The Customs shall issue binding rulings at
                              person,
the request of the interested person
provided that the Customs have all the
information they deem necessary.



                                             40
           Appeal procedures
             10.1     10.2
-- Standards 10 1 and 10 2 of General Annex

National legislation shall provide for a right of
                     matters.
appeal in Customs matters.

Any person who is directly affected by a decision
or omission of the Customs shall have a right of
                                          g
appeal.




                                                    41
               Appeal:
               Appeal: Stages
-- Standards 10. 4,10.4              10.5
                                 and 10.5 of GA --
National legislation shall provide for the right of an
                      Customs.
initial appeal to the Customs.

            pp
Where an appeal to the Customs is dismissed, the,
appellant shall have the right of a further appeal to
an authority independent of the Customs
administration.
 d i i t ti
administration.

In the final instance, the appellant shall have the right
                         authority.
of appeal to a judicial authority.
                                                         42
     Appeal:
     Appeal: Form and Grounds
     -- Standards 10. 7,10.8 of GA --
An appeal shall be lodged in writing and shall state
                                 made.
the grounds on which it is being made

A time limit shall be fixed for the lodgement of an
appeal against a decision of the Customs and it shall
be such as to allow the appellant sufficient time to
study the contested decision and to prepare an
appeal.

                                                       43
         Appeal:
         Appeal: Consideration
-- Standards 10. 10,10.11, 10.13 of GA --

The Customs shall give its ruling upon an appeal and written
notice thereof to the appellant as soon as possible.

            pp                                   ,
Where an appeal to the Customs is dismissed, the Customs
shall set out the reasons therefore in writing and shall advise
the appellant of his right to lodge any further appeal …

Where an appeal is allowed, the Customs shall put their
                        f
decision or the ruling of the independent or judicial authority
                       possible…
into effect as soon as possible…

                                                                  44
               Outline
About WCO and ROCB AP

WCO Trade Facilitation Tools

Best Practices
-- For GATT Articles VIII,X


Trade facilitation Needs: WCO tools

                                      45
WCO SAFE Framework of Standards

 The Global Framework of Standards to Secure and
                                pp y
 Facilitate the International Supply Chain

 Adopted June 2005 (revised in 2007) and mainly
 developed according to the RKC principles

 T date, 155 of the WCO’s 174 Members committed
 To d t       f th WCO’       M  b        itt d
 to implement

 Columbus Programme to implement the SAFE

                                                   46
SAFE Framework: Core Principles
  Advance electronic information

  Common Risk management approach: 27 key data
  elements

                high-
  Inspection of high-risk cargo at port of origin; export
  controls + Use of modern technologies (scanners, e-  e-
  seals,…)

  Enhanced trade facilitation for legitimate trade;
  Authorized Economic Operator (AEO) concept
                                                        47
             Time R l
             Ti           Study
                  Release St d
•   To assist Customs administrations to measure the
    average time taken between the arrival of the
    goods and their release, and at each step
•   Useful tool:
    U f lt l
      to identify problems and bottlenecks; and
      to stimulate efforts to improve the efficiency and
      effectiveness




        Software i available
     IT S ft     is    il bl
        co-
     in co-operation with World Bank
                            TRS: Image
                          Payment of the
Manifest from                                           Technical conformity
                          duty/tax by the
                             y/     y
  the ship                                                  tifi t f      th
                                                         certificate from the
                             importer
                                                           Standard Board


           Import licence
           from the Trade
                                            Receipt issued by
               Board
                                                the bank



     Arrival of vessels              Lodge import          Obtain import
                                      declaration           permission
       Lodge import                  with Customs
        declaration                                                y
                                                            Delivery of
       with Customs                                         goods from
                                     Obtain import           Customs
                                      permission              storage

                                                                           49
                                           TRS: Findings

        Feb 1991
 ------------------------------    47.6                               94.5                  26.1




                                                       TRS Image                   - 81%
        Mar 2001
 ------------------------------   31.1         37.8             4.9


             (Hours) 0             20     40      60        80         100   120      140   160    180


                             ARRIVAL - TRANSFER INTO HOZEI AREA
                             TRANSFER INTO HOZEI AREA - DECLARATION
                              DECLARATION - PERMISSION
                                                                                                         50

Source: Customs and Tariff Bureau, Ministry of Finance, Japan
WCO Self Assessment Checklist

Snapshot of customs in relation to GATT Articles V,
VIII, X
 Addresses legal aspects, systems and procedures,
    co-
IT, co-operation, strategic management, resources,
                        g       g
etc
 Based on WCO Customs Diagnostic Framework
Customs aspects only; but could apply to other
government agencies’ trade procedures

                                                      51
Self Assessment Checklist (image)




                                    52
  Self-
  Self-Assessment Checklist
The h kli t         the following
Th checklist covers th f ll i areas:
• Strategic Management
• Resources
  Legal F
• L             k
      l Framework
• Systems and Procedures
• Information and Communication Technology
           co-
• External co-operation, communication and partnership
      g y
• Integrity
                                                         53
       Revisit: Customs role in TF
                          further trade facilitation
To take a leading role to f             f

    by accelerating its reforms

    by building implementation capacity

     yp          g
    by presenting best p               guide to the other
                         practices and g
    sectors in international trade

in         ti     ith d          t d by
i co-operation with and supported b
the stakeholders, such as government, businesses
                  organizations.
and international organizations
    Thank You!
      ZHANG Shujie (Mr.)

       rocb@rocbap.org
      shujie@rocbap.org
      shujie@rocbap org

For more, check www.wcoomd.org

                                 55

				
DOCUMENT INFO