Convenio de Kioto revisado: retos y oportunidades para Costa Rica

Trade facilitation is crucial to promote the exchange of goods and services around the world. To achieve this, countries participate in multilateral agreements and conventions that allow the reduction of obstacles in commercial transactions without detriment to their ability to control and collect taxes. while driving economic growth. This may include expected improvements in trade facilitation, lower transaction costs, greater efficiency in customs procedures, and greater competitiveness in international trade. However, the implementation of regulations that handle the issue is not without challenges. This article investigates the reservations made by contracting parties to the Revised Kyoto Convention as well as those filed by Costa Rica in the bill sent to vote in the legislative plenary, to know the true scope of the implementation of this Convention, the benefits, and the anticipated challenges of adopting it. The methodological approach consists of the analysis of the situation in Costa Rica regarding trade facilitation in the multilateral legal framework. Through a detailed review of documents and legal instruments, the issues that cause the most resistance among countries, such as the declaration of goods, were identified. Also, the nature of the reservations raised by Costa Rica was determined and it was understood how this Agreement fits into the national trade facilitation strategy. Likewise, the benefits of implementing the Revised Kyoto Convention were identified for sectors such as international transporters, importers, exporters, and government. Finally, this paper notes that Costa Rica faces challenges related to cross-border coordination, development of technical capabilities, training of customs officials, and customs security, among others.