Relevant bibliographies by topics / Customs

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Customs'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Customs"

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Rio, Herma Rio Candara S., Adi Santoso, and Dwi Warni Wahyu. "Business Performance in Automotive Vehicle Customs Business in Indonesia." Journal of Entrepreneurship & Business 4, no. 2 (2023): 67–81. http://dx.doi.org/10.24123/jeb.v4i2.5634.

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Purpose: This study aims to determine Business Performance in Automotive Vehicle Customs Business in Indonesia. This study uses the RBV basis in analyzing phenomena and research findings. The population of this study is the owners of customs workshops throughout Indonesia.
 Method:The number of samples is determined using the Isaac table equation to obtain a total sample of 300 respondents. Data collection uses questionnaires that are distributed offline and online. Data measurement uses answers Strongly Agree, Agree, Disagree, Strongly Disagree, with a rating scale of 1 to 4. Data proces
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Grinko, S. D. "Implementing of customs for regulation of family and legal relations." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 102–6. http://dx.doi.org/10.24144/2307-3322.2021.65.18.

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The paper is dedicated to issues on influence of legal customs on the regulation of family law relations. There is stressed, that the customs are one of the significant tools of Family Law. Actually, a custom as a source of Family Law plays a subsidiary role in relation to Family Legislation. In Ukraine, significance of a legal custom as a source of law is due to the peculiarities of legal life and legal awareness of Ukrainian society that are determined by combination of some sides of spiritual culture. Historical essay on customs regulation of engagement demonstrates expanded implementing of
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LUZHANSKA, N., I. LEBID, IE LEBID, and M. ROI. "JUSTIFICATION OF THE FEASIBILITY OF COOPERATION BETWEEN FREIGHT FORWARDING ENTERPRISES AND CUSTOMS-LOGISTICS INFRASTRUCTURE OBJECTS." Transport systems and transportation technologies, no. 28 (September 26, 2024): 70–79. http://dx.doi.org/10.15802/tstt2024/312070.

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The purpose of the paper is to plan the activities of freight forwarding enterprises when organizing cooperation with customs-logistics infrastructure objects to meet customer needs. The efficiency indicators of cargo customs complexes, customs warehouses, and temporary storage warehouses were analyzed. The process of selecting customs-logistics infrastructure objects with varying levels of organizational, technical, and technological support was investigated. The proposed development will enable specialists of freight forwarding enterprises to form recommendations for cooperation with customs
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Goli Nia, Abdulhamid, and Mehdi Naeimi. "Investigating the relationship between relationship marketing with customer responsiveness regarding the role of mediator of customs customers' trust in Golestan province." Journal of Management and Accounting Studies 5, no. 03 (2019): 40–44. http://dx.doi.org/10.24200/jmas.vol5iss03pp40-44.

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The purpose of this study was to investigate the relationship between the relationship between marketing and customer responsiveness with respect to the role of mediator of customs customers' trust in Golestan province.Methodology:The research method used was descriptive correlational survey. The statistical population of this study included all customs customers in Golestan province was unlimited. The sample size was 384 according to Krejcy and Morgan tables. The method of this research was stratified random. The research data were collected using library and field method and the tool used wa
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Shah, Rajiv. "INDIRECT ENRICHMENT IN THE SUPREME COURT." Cambridge Law Journal 76, no. 3 (2017): 490–92. http://dx.doi.org/10.1017/s0008197317000757.

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A customer purchases services from a supplier to which VAT at the applicable rate is added but VAT was not actually due. Is the customer able to recover these payments by bringing an unjust enrichment claim against the Revenue and Customs Commissioners? “Yes”, answered the Court of Appeal, on the basis that as a matter of “economic reality” the Commissioners were enriched at the expense of the customers, and that such an enrichment was unjust because VAT was not actually due. Lord Reed, giving the unanimous judgment of the Supreme Court, reversed that decision: Investment Trust Companies (In L
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Huseynov, Magsad. "Beynəlxalq adət: anlayışı və xüsusiyyətləri". Azerbaijan Law Journal 24, № 3 (2024): 70–78. https://doi.org/10.61638/hdck5515.

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This article is dedicated to the issues of understanding international customs as a source of law. The author analyzes international customs and identifies the features that distinguish them from other sources of law. The article examines the place of international customs among the sources of international law and explores the role of subjects of international law in the formation and development of international customs. Special attention is paid to the characteristics that must be considered when defining the concept of international custom. The author outlines the main features characteris
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Ayman Eleyyan Ahmed Daradkh, Ayman Eleyyan Ahmed Daradkh. "Customs and Traditions and their Role in Revealing the Purposes of Islamic law: العرف والعادة ودورهما في الكشف عن مقاصد الشريعة الإسلامية". Journal of Islamic Sciences 4, № 5 (2021): 60–44. http://dx.doi.org/10.26389/ajsrp.k220421.

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This research studies Customs and Traditions and their relationship with the objectives of Islamic law. It has been divided into three sections, the first: concepts and terms of the study, the second: customs and their relationship to the method of reasoning and worship in Islamic law. And the third: customs and their relationship to interests and evils. The research tried to answer the following questions: What is the role of custom in achieving the intention of the street? What is the relationship between custom and the purposes of Sharia? The researcher has concluded that there is a relatio
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Dzierżon, Ginter. "Odwołanie zwyczaju z przyczyn natury zewnętrznej w systemie kanonicznym (kan. 28 KPK)." Biuletyn Stowarzyszenia Kanonistów Polskich 22, no. 25 (2012): 108–18. http://dx.doi.org/10.32077/bskp.5954.

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In the presented article, the Author made the interpretation of the can. 28 of the Code of Canon Law of 1983, according to the issue of the revocation the custom in the canonical system. He showed that custom in force in the community, could be revoked by means of two general mechanisms, namely by the contrary custom and contrary law. What is more, the legislator predicted the possibility of two exceptions to the general rule, which are: revocation the particular customs by the universal law and privileged customs. According to a doctrine, if the particular customs are revoked, it should be a
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Al Hail, Muhammad. "Custom as a legislative Source and its Impact within the Framework of Islamic Law and Statutory Law." Arab German Journal of Sharia and Law Sciences 2, no. 2 (2024): 105–22. http://dx.doi.org/10.51344/agjslsv2i25.

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This research aims to shed light on customs as a legislative source in both Islamic and statutory law. Customs are considered one of the legislative sources under the provisions of Islamic Sharia and statutory law, and they have an impact on both, in addition to the authority they hold as evidence. The research examines the advantages, pillars, and effects of customs. Islamic scholars have paid significant attention to customs, setting regulations for them, and considering them a legitimate source as long as they do not contradict a definitive text or legitimate evidence. Customs have also inf
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Doornik, Emma van, and Gijs Groenewoud. "EU Customs Data Hub: Data-Driven Approach to Customs in an Ever-Growing Digitalised Custom Landscape." Global Trade and Customs Journal 19, Issue 6 (2024): 396–402. http://dx.doi.org/10.54648/gtcj2024052.

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On 17 May 2023, the European Commission presented a comprehensive and ambitious framework for the reform of the European Customs Union. This framework comprises of various legislative changes including the Modernised Union Customs Code (‘MUCC’). One of the initiatives of the MUCC is the introduction of the EU Customs Data Hub. The EU Customs Data Hub is set to transform customs processes in the European Union. It will serve as a centralised Information Technology environment that will streamline the submission of data by customs actors involved in the movement of goods into and out of the Euro
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Dissertations / Theses on the topic "Customs"

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Hammadi, Lamia. "Custom supply chain engineering : modeling and risk management : application to the customs." Thesis, Normandie, 2018. http://www.theses.fr/2018NORMIR23.

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La sécurité, la sûreté et l’efficacité de la chaîne logistique internationale revêtent une importance capitale pour le gouvernement, pour ses intérêts financiers et économiques et pour la sécurité de ses résidents. À cet égard, la société est confrontée à des multiples menaces, telles que le trafic illicite de drogues, d’armes ou autre type de contrebande, ainsi que la contrefaçon et la fraude commerciale. Pour contrer (détecter, prévenir, enquêter et atténuer) ces menaces, le rôle des douanes se pose en tant que gardiens du commerce international et acteurs principaux de la sécurisation de la
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Zhigula, Sofiya, Софія Ігорівна Жигула, Anna Vasylenko, and Анна Євгенівна Василенко. "Risks in customs logistics." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/50549.

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1. Tamozhennyi rysk 19.02.2020 [Electronic resource]. – Available at: https://www.eride.ru/blog/tamozhennyj-risk/ 2. Вісник. Управління митними ризиками 23.09.2018 [Electronic resource]. – Available at: http://www.visnuk.com.ua/ua/pubs/id/9019 3. Marina Komissarova, Dmitry Rygalovskiy Possibilities of risk management to achieve sustainable enterprise development // Russian Journal of Entrepreneurship. - 2016. - No. 22. - P. 3197–3206.<br>Economic development depends primarily on the integration of the country's foreign economic policy with the world economy; active involvement of public an
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Jovanovich, Juan Martʹin. "Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?" Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31165.

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There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and tax laws often share common principles in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body of rules that is appropriate to supplement the related party provisions of the GATT/WTO Valuation Code ("GVC"); and (iv) that such guidelines are generally in accordance with the provisions of th
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Ng, Tze-hin, and 吳子軒. "An evaluation study on the customs professionalization study in the Customs and Excise Department." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B46775432.

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Adomavičiūtė, D. "Customs and global supply network." Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36916.

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In the European Union customs deal with the policy of duties of the international trade. They are also responsible for the efficient security of the EU financial interests. The global trading system is not secured against the terrorism which can cause a serious damage to the global economy. Being a part of the governmental organisations that monitor and manage a cross-border movement of goods, customs administrations appear in a unique position, as they ensure an increased security of the global supply network as well as contribute to the social and economic development through the revenue col
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Tenzin. "Marriage customs in central Tibet /." Oslo : Department of Cultural Studies and Oriental Languages, Universitetet i Oslo, 2008. http://www.duo.uio.no/publ/IKOS/2008/74471/EMENDED_6thxofxMayxTenzin.pdf.

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Wilms, Sabine 1968. "Childbirth customs in early China." Thesis, The University of Arizona, 1992. http://hdl.handle.net/10150/291810.

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The recent discovery of Chinese medical manuscripts in a tomb dated to the second century BC in Ma-wang-tui, Ch'ang-sha, has revealed extremely interesting new information on the subject of ancient Chinese childbirth practices. The scrolls contain detailed advice concerning a proper and auspicious treatment of the placenta, an astronomical chart for choosing the perfect location for the burial of the placenta, and a description of the custom of exposing the newborn infant on the earth directly after birth. This paper offers a translation of these paragraphs and an interpretation based on a Jap
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Микитченко, А. Ю. "Адміністративно-правові основи надання послуг у галузі митної справи України". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71435.

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Якість сучасного митного законодавства України є одним із вирішальних чинників ефективної реалізації зовнішньоекономічної політики держави, захисту її національних інтересів на міжнародних ринках, а також прав та інтересів суб’єктів зовнішньоекономічної діяльності України. Узятий Україною курс на інтеграцію економіки до системи світогосподарських зв’язків потребує подальшого приведення національного митного законодавства до відповідності з міжнародними нормами, закріплення загальноприйнятих у міжнародній практиці стандартів. Митне законодавство України знаходиться в процесі постійного вдоскон
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Mattsson, Albin Nils, Oskar Wilgotson, and Gustav Thomas Åsberg. "The European customs arena : Today and tomorrow." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23439.

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Customs services are increasing and becoming more important as global and cross-border trade increases. New trade agreements are developing which changes the prerequisites for actors concerned by the customs market. The customs industry is in many cases old-fashioned where customs service providers are making declarations by hand. The purpose of this study is to gain a deeper understanding about development of customs services based on the parameters: technology, trade blocs, climate issues and customer requirements. This study is based on a deductive approach where a qualitative method has be
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Cren, Rozenn. "Poursuites et sanctions en droit pénal douanier." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020044/document.

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Cette thèse est consacrée à l'étude des mécanismes de poursuites et de sanctions en droit pénal douanier afin d'en discerner les particularités et d'en comprendre les enjeux. Il s'agit de percevoir si ce droit demeure fondamentalement isolé au sein de la procédure pénale ou s'il tend à se normaliser. Dans une moindre mesure, il s'agit également de le resituer au sein des contentieux fiscaux que le législateur ne cesse de faire évoluer. La répression des infractions douanières est marquée par un fort particularisme, qui s'explique par l'histoire mais surtout par la spécificité de cette délinqua
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Books on the topic "Customs"

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Garcés, Michael John. Customs. Alexander Street Press, 2007.

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Commission of the European Communities., ed. Customs valuation. Office for Official Publications of the European Communities, 1989.

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M, Kennelly, ed. Chinese customs. Graham Brash Publishers, 1987.

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1963-, Friedman Lawrence M., ed. Customs law. Carolina Academic Press, 2012.

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Livingstone, Sheila. Scottish customs. Barnes & Noble, 1996.

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McLintock, KPMG Peat Marwick, ed. Customs planning. KPMG Peat Marwick McLintock, 1987.

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Chew, Andrew Peng Hui. Customs offences. Sweet & Maxwell Asia, 2013.

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China (Republic : 1949- ). Customs law. Industrial Development and Investment Center, 1988.

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Mayled, Jon. Marriage customs. Silver Burdett, 1987.

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Xiang, Wei. Chinese customs. Better Link Press, 2008.

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Book chapters on the topic "Customs"

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Browning, Andrew. "Customs." In English Historical Documents, 2nd ed. Routledge, 2024. http://dx.doi.org/10.4324/9781003572237-22.

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Taylor, Jeffrey. "Customs." In The Art Business, 2nd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003431756-15.

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Taylor, Jeffrey. "Customs." In Visual Arts Management. Routledge, 2017. http://dx.doi.org/10.4324/9781315543666-15.

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Goodfellow, D. M. "Customs Problems Within the Customs Union." In An Economic History of South Africa. Routledge, 2022. http://dx.doi.org/10.4324/9781003316725-13.

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Reisman, David. "Customs Unions." In James Edward Meade. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-69281-4_6.

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Côté-Boucher, Karine. "Changing customs." In Border Frictions. Routledge, 2020. http://dx.doi.org/10.4324/9780429027680-3.

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Horvat, Branko. "Customs Union." In The Theory of International Trade. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1057/9780333983386_19.

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Sismondi, J. C. L. Simonde de. "Of Customs." In New Principles of Political Economy, 2nd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003419143-45.

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Cardinall, A. W. "Funeral Customs." In The Natives of the Northern Territories of the Gold Coast. Routledge, 2023. http://dx.doi.org/10.4324/9781003387367-11.

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Hazlewood, Arthur. "Customs Unions." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_459.

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Conference papers on the topic "Customs"

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Minaeva, Tatiana S. "Organization of customs supervision in Russia and Sweden in the first quarter of the 18th century." In Торговля, купечество и таможенное дело в России в XVI–XX веках. ИПЦ НГУ, 2023. http://dx.doi.org/10.31518/tktdr-35-2023-06.

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In the first quarter of the 18th century, Russia and Sweden pursued a policy of protectionism, but showing interest in the growth of customs revenues, the governments of both states paid little attention to the organization of high-quality customs supervision. The growth of smuggling and duty evasion with the imperfection of the customs system have become the main problems of the custom departments of Russia and Sweden. In various solutions to the issue of organizing border surveillance, the Russian and Swedish authorities used identical custom management methods. They began a gradual reorgani
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Montazer, Gh A., and Ali Zare Zadeh. "Iran customs e-readiness measurement case study: Bushehr Customs." In 2013 5th Conference on Information and Knowledge Technology (IKT). IEEE, 2013. http://dx.doi.org/10.1109/ikt.2013.6620057.

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"MODERN PROBLEMS OF CARRYING OUT CUSTOMS INSPECTION, CUSTOMS INSPECTION AND CUSTOMS INSPECTION OF PREMISES AND TERRITORIES." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-312/314.

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Antonova, Valeriya Aleksandrovna. "Customs clearance development." In IX International students' applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-80655.

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"PROBLEMS OF CUSTOMS EXPERTISE AS A MEASURE ENSURING CUSTOMS CONTROL." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-471/473.

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Manasov, Zamirbek. "Multilateralism versus Regionalism in Eurasia: Theoretical Reasons of Choosing Sides for Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00319.

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This paper asks whether Kyrgyzstan should take part in the newly established Customs Union among Belarus, Kazakhstan and Russia or in the World Trade Organization (WTO). From the start of the foundation of the new Customs Union there have been deep discussions among the proponents and opponents of organization. This issue attracted extra attention and interest because the new Customs Union includes non-members of the World Trade Organization such as Russia, Belarus, and Kazakhstan. In Addition, the new Customs Union, unlike previous regional trade agreements, has formed a supranational body –t
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Valuieva, Liudmyla. "CUSTOMS SECURITY IN UKRAINE." In International Scientific Conference Modern Science: Global Trends, Technologies and Innovations. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-354-5-6.

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Levada, Valeriy, Illya Tolmachov, Olena Levada, and Andrii Galkin. "Improving the efficiency of international supply chains via optimizing the functioning of customs terminals." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.083.

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Purpose – improving the efficiency of international supply chains via optimizing the functioning of customs terminals. Research methodology – analysis of the performance of customs terminals. Findings – simplification of customs control and customs clearance through the application of electronic customs (e-customs) declarations; brings customs procedures in Ukraine closer to European and world standards and significantly facilitates the work of law-abiding foreign economic entities. Research limitations – today, Ukraine’s customs legislation makes it possible to use electronic declarations (e-
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Kopteva, L. A., and S. D. Snegereva. "Research into the potential of customs services marketing in the field of customs." In Наука России: Цели и задачи. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/sr-10-12-2018-58.

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Zavyalova, Ekaterina. "Trends in Post-Customs Control." In Irkutsk Historical and Economic Yearbook 2021. Baikal State University, 2021. http://dx.doi.org/10.17150/978-5-7253-3040-3.29.

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An important role is given to post clearans control, in connection with the simplification and harmonization of customs procedures, the orientation of customs control for the period after release. The need to introduce post-customs control taking into account international standards and rules is shown. The experience of China on introduction of post-customs audit in the state system of customs control is presented.
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Reports on the topic "Customs"

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Volpe Martincus, Christian, Jerónimo Carballo, and Alejandro Graziano. Customs. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0000450.

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Graziano, Alejandro, Christian Volpe Martincus, and Jerónimo Carballo. Customs. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011743.

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In this paper, we estimate the effects of custom-related delays on firms'exports. In so doing, we use a unique dataset that consists of the universe of Uruguay's export transactions over the period 2002-2011 and includes precise information on the actual time it took for each of these transactions to go through customs. We account for potential endogeneity of these processing times by exploiting the conditional random allocation of shipments to different verification channels associated with the use of riskbased control procedures. Results suggest that delays have a significant negative impact
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Kowalczyk, Carsten. Welfare and Customs Unions. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3476.

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Krueger, Anne. Free Trade Agreements versus Customs Unions. National Bureau of Economic Research, 1995. http://dx.doi.org/10.3386/w5084.

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Mayega, Jova, Ronald Waiswa, and Jane Nabuyondo. How Clean is Customs Data? Data Management in Uganda Revenue Authority. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.082.

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This paper assesses the accuracy and completeness of import and export data in the Uganda Revenue Authority's ASYCUDA World system. It focuses on (1) identification details for importers/exporters, (2) consistency with value-added tax (VAT) and income tax returns, and (3) alignment with international databases. Significant data quality gaps are found, especially in exports data and imports under simplified regimes and customs duty exemptions. Notably, export data, particularly under the single customs territory (the East Africa region), is of poor quality, with untraceable exporter details and
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Hicks, Jacqueline. Trade Facilitation for Environmental Goods and Services. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/k4d.2021.038.

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This rapid review synthesises the literature from academic, policy, and knowledge institution sources on how reform in customs procedures can facilitate international trade in environmental goods and services. Overall, it finds that there is a general belief in the literature from the World Trade Organization (WTO), International Trade Center and World Bank, that streamlining customs procedures supports international trade in environmental goods. There is survey evidence that firms exporting environmental goods encounter difficulties with customs procedures at the point of entry. Previous trad
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7

Lawson, T. M., and S. A. Erickson. History and Status of the CIS Customs Union. Office of Scientific and Technical Information (OSTI), 1999. http://dx.doi.org/10.2172/792428.

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Johnson, M. W., J. A. Bounds, and P. A. Steadman. Radionuclides identified at a US Customs Service site. Office of Scientific and Technical Information (OSTI), 1997. http://dx.doi.org/10.2172/481855.

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9

Levell, Peter. The Customs Union, tariff reductions and consumer prices. Institute for Fiscal Studies, 2018. http://dx.doi.org/10.1920/bn.ifs.2018.bn0225.

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Fernández-Arias, Eduardo, and Mark M. Spiegel. North-South Customs Unions and International Capital Mobility. Inter-American Development Bank, 1997. http://dx.doi.org/10.18235/0011544.

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This paper examines the implications of a North-South trade accord where investments in the Southern partner nation exhibit country risk. Our analysis demonstrates that North-South trade accords can serve as credibility-enhancing mechanisms that induce additional foreign capital inflows into Southern partner nations. The presence of sovereign risk changes the tradeoffs between trade creation and diversion, enhancing the potential for regional trade accords to increase the welfare of accord members.
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