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oding System

The primary objective of the above convention is to achieve uniformity in tariff globally, thus establishing a universal convention of product description and classification. Now commonly known as the Harmonized System Nomenclature, and is the accepted basis for all customs tariff documents in the world with over 200 countries adopting the same. Though, it should be noted that as of June 30, 2010 contracting parties to the agreement were 138 countries. Article 10 of the convention defines the dispute settlement process where the disputing contracting parties may refer it to the Harmonized System Committee which shall make its recommendations, and if no settlement is achieved the same may be referred to the WCO council of which the recommendation would be binding if the parties has agreed to do so prior. Sri Lanka became a party to the convention in 1989, and provisions of the same has been brought into the Sri Lanka customs ordinance, and as such any disputes with Sri Lanka customs rulings on nomenclature is entitled to appeal to WCO nomenclature committee through Sri Lanka customs (Weerasekera.P & Kananathanlingam. T (2009). Customs Law of Sri Lanka, p382- 384. Rajagiriya, Sri Lanka. Author.).

International Convention on the simplification and harmonization of Customs procedures (Kyoto Convention and the Revised Kyoto Convention)

The Revised Kyoto Convention (RKC) which is central to International Customs Law for which Sri Lanka is a party to establishes International Standards towards simplification and modernization of customs procedures. RKC’s key principals are:

Transparency and predictability of Customs actions;

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 risk management and audit based controls;

Whilst it may not be pertinent to detail out as to how the above principals are covered under the convention, it should be noted that parties to the convention need to accept the body of the convention and the General Annex. The General Annex consists of the core provisions and definitions of general application to all customs procedures, Standards which needs to be implemented within 3 years of accession and Transitional Standards which needs to be implemented within 5 years of accession. The standards under the General Annex does not provide for reservations in ratification whilst 10 specific annexes gives the option for acceding members to provision reservations in implementation. In terms of the 10 specific annexes the provisions provide for Standards which needs to be implemented within 3 years and recommended practices which needs to be implemented within 3 years if they are not excluded in the acceptance.

A key pertinent provision is the standard 1.3 which provides for customs to establish a consultative process with the trade for development of effective methods of working, thus leading the way for recognition of highly compliant traders provisioning higher levels of trade facilitation for them. Though Sri Lanka has not implemented these measures it is highly desirable that these be pursued. Globally, this initiative is taking place in the form of A本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。