海关合作理事会于1973年5月在日本京都制定了《关于简化和协调海关业务制度的国际公约》(又称《京都公约》)。该公约共有三十个附约。我国海关于1988年5月9日参加了《京都公约》,并有保留地接受了其中两个附约。《京都公约》规定,凡签署参加《京都公约》的缔约方,必须接受其中一个或几个附约。我国作为《京都公约》成员国,有必要对其全部附约作 The Customs Cooperation Council formulated the “International Convention for the Simplification and Harmonization of Customs Procedures” (aka “Kyoto Convention”) in Kyoto, Japan in May 1973. There are thirty agreements in the convention. The Customs of our country participated in the Kyoto Convention on May 9, 1988 and has accepted two of the two treaties with reservations. The “Kyoto Convention” stipulates that any party signing the Kyoto Convention must accept one or more of the annexes. As a member of the “Kyoto Convention”, it is necessary for our country to attach all its commitments