The Revised Kyoto Convention (CRK) provides in the General Annex (Standard 6.7) that Customs shall endeavour to cooperate with other Customs administrations and endeavour to conclude mutual assistance agreements to improve Customs control. They also provide for the possibility of exchanging information on technical assistance provided to third countries in order to improve those measures. The agreements also stipulate that both sides will seek to simplify and harmonize customs procedures, taking into account the work of international organizations such as the World Customs Organization (WCO) and the World Trade Organization (WTO). They provide for the two parties to cooperate in the inedification of customs procedures and formalities in order to facilitate trade between them. 12.2. Nothing in this Article shall be construed as modifying or affecting a Member`s rights or obligations under such bilateral, plurilateral or regional agreements or as governing the exchange of customs information and data under such other agreements. The Contracting Parties may, by mutual agreement, extend the scope of the Agreement to complement the areas of cooperation in certain areas: the European Community has formally extended the Customs Cooperation Agreement with the United States by introducing efficient and effective control measures to improve the security of transatlantic maritime container transport. The extension of the Agreement of 22. April 2004 on cooperation on SIS issues and the search for the right balance between security and facilitation shows that the possibility of extending the scope of the agreement is indeed necessary, as the field of customs cooperation and the role of customs are constantly evolving.
In June 1967, the Customs Cooperation Council (CCC), which later changed its name to the World Customs Organization (WCO), established the content of the “Model Convention on Mutual Administrative Assistance in Customs Matters”; and most countries participating in the WCO take this model as a model for signing a CMAA. .