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《京都公约》(修订)是世界海关组织在全球范围内为实现各个国家和地区的海关制度和做法朝着高度简化、协调和统一方面发展的重要依据。在该公约修订完成后,世界海关组织仍然继续进行审议,不断发展其内容。通过将《京都公约》(修订)与WTO《贸易便利化协定》进行比较可以发现,两者立场明显差别,且《京都公约》(修订)的内容滞后于当前技术与贸易的发展。在两者的关系方面,与WTO《贸易便利化协定》相比,《京都公约》(修订)处于辅助性与技术性的地位。
The Kyoto Convention (Revised) is an important basis for the development of a highly simplified, coordinated and unified customs system and practice in various countries and regions around the world by the World Customs Organization. Following the revision of the convention, the World Customs Organization continued its deliberations and continuously developed its contents. A comparison of the Kyoto Convention (Revised) with the WTO Agreement on Trade Facilitation shows that there is a clear difference between the two and that the content of the Kyoto Convention (as amended) lags behind the current development of technology and trade. In terms of the relationship between the two, the Kyoto Convention (Revised) is a subsidiary and technical one compared with the WTO Agreement on Trade Facilitation.