Revised Kyoto Convention Streamlines Global Customs Procedures
This paper provides an in-depth analysis of the Kyoto Convention's regulations on customs clearance procedures, clarifying the legal status of clearance as a core customs function. It systematically outlines the boundaries of responsibility between cargo owners and customs authorities during declaration, inspection, and taxation. Furthermore, the study emphasizes the critical significance of simplifying clearance processes in enhancing international trade facilitation, offering insights into optimizing customs efficiency in a globalized economic environment.








