Improving the Border Agency Cooperation
Among the OIC Member States for Facilitating Trade
25
on establishing the value of goods for the assessment of customs duties and taxes applicable
during import.
2.1.2. World Customs Organization, WCO
The WCO has 180 members and almost all OIC member states have acceded to the
organisation. The WCO covers a number of conventions, tools, standards and instruments that
are relevant to BAC. One of the main tenets of these standards is to establish cooperative
mechanisms between customs administrations to develop plans and processes that ensure
trade continuity in the event of a disruption and outline explicit guidance on the use of
technology and adherence to procedures stated in other relevant international standards.
Revised Kyoto Convention
The International Convention on the Simplification and Harmonization of Customs Procedures
(Kyoto Convention) entered into force in 1974. A revised version of the Kyoto Convention
(RKC) was adopted in June 1999 and entered into force in 2006. The RKC has 103 contracting
parties, of which 30 constitute OIC member states. It is one of the major international
instruments developed by the WCO providing for the simplification, harmonisation and
modernisation of customs procedures. It sets global standards for modern and efficient
customs procedures for facilitating international trade. Box below highlights those basic
principles of RKC that are relevant for BAC.
Chapter 3 of the RKC General Annex provides standards that link directly to BAC:
 For instance, Standard 3.1 recommends that the location of the offices and the opening
hours of the customs offices and other cross border regulatory agencies should follow a
holistic approach and facilitate the processing of goods.
 Standard 3.11 reinforces this holistic approach by advising the paper format of the Goods
Declaration to conform to the UN-layout key and the electronically lodged Customs
Declaration to follow the Customs Co-operation Council Recommendations on information
technology. Conforming to the UN-layout key ensures a certain level of harmonization
between customs and other cross border regulatory agencies and across customs
administrations in different countries.
 According to Standard 3.35 if the goods are to be inspected by the competent authorities as
well as customs, then it is customs’ responsibility to ensure that the inspections are well
coordinated and if possible, conducted at the same time.
 Standard 3.3 explicitly states that customs offices located at a common border crossing
should align their operating hours and competences.
 Standard 3.4 recommends joint controls for customs agencies at common border crossings.
 According to Standard 3.5 customs should cooperate with neighboring customs to
establish a juxtaposed customs office and facilitate joint border controls instead of setting
up a new customs office.
RKC Chapter 6 refers to the need to establish formal agreements with foreign customs
agencies:
 For instance, concluding mutual administrative assistance agreements with other customs
authorities is indicated in Standard 6.7 and cooperating with the trading community to
establish Memoranda of Understanding is provided in Standard 6.8.
 These standards are designed to ensure inter-agency as well as cross-border agency
cooperation and to enhance customs control.