Academic literature on the topic 'Customs'

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 chaîne logistique internationale. Les douanes interviennent à tous les stades de l'acheminement des marchandises ; toutes les transactions en provenance ou à destination des pays doivent être traitées par leurs services douaniers. Dans un tel environnement, les douanes deviennent un élément essentiel de la chaîne logistique. Nous adoptons ce point de vue, avec un accent particulier sur les opérations douanières et, pour souligner cet objectif, nous appelons cette analyse "chaîne logistique douanière". Dans cette thèse, nous avons tout d’abord mis en place le concept de chaîne logistique douanière, en identifiant les acteurs et les liens structurels entre eux, puis en établissant la cartographie des processus, l’approche d’intégration et le modèle de mesure de performance du concept proposé. Deuxièmement, nous développons une nouvelle approche de gestion de risques dans la chaîne logistique douanière basée sur une approche qualitative. Une telle approche conduit à identifier les classes de risques et à recommander les meilleures solutions afin de réduire le niveau de risque. Notre approche est appliquée dans la douane Marocaine en considérant la criticité comme un indicateur de risque en premier temps, en appliquant la méthode AMDEC (Analyse des modes de défaillance, de leurs effets et de leur criticité) et la méthode ABC croisée et le poids prioritaire en deuxième temps, en utilisant la méthode AHP (Analytic Hierarchy Process) et la méthode AHP floue (c.-à-d. Évaluation de risques sous incertitude); puis une analyse comparative des deux indicateurs est effectuée afin d’examiner l’efficacité des résultats obtenus. Enfin, nous développons des modèles stochastiques pour les séries chronologiques de risques qui abordent le défi le plus important de la modélisation de risques dans le contexte douanier : la Saisonnalité. Plus précisément, nous proposons d’une part des modèles basés sur la quantification des incertitudes pour décrire les comportements mensuels. Les différents modèles sont ajustés en utilisant la méthode de coïncidence des moments sur des séries temporelles de quantités saisies du trafic illicite dans cinq sites. D'autre part, des modèles de Markov cachés sont ajustés à l'aide de l'algorithme EM sur les mêmes séquences d’observations. Nous montrons que nos modèles permettent avec précision de gérer et de décrire les composantes saisonnières des séries chronologiques de risques dans le contexte douanier. On montre également que les modèles ajustés sont interprétables et fournissent une bonne description des propriétés importantes des données, telles que la structure du second ordre et les densités de probabilité par saison et par site<br>The security, safety and efficiency of the international supply chain are of central importance for the governments, for their financial and economic interests and for the security of its residents. In this regard, the society faces multiple threats, such as illicit traffic of drugs, arms and other contraband, as well as counterfeiting and commercial fraud. For countering (detecting, preventing, investigating and mitigating) such threats, the role of customs arises as the gatekeepers of international trade and the main actor in securing the international supply chain. Customs intervene in all stages along the routing of cargo; all transactions leaving or entering the country must be processed by the custom agencies. In such an environment, customs become an integral thread within the supply chain. We adopt this point of view, with a particular focus on customs operations and, in order to underline this focus, we refer to this analysis as “customs supply chain”. In this thesis, we firstly set up the concept of customs supply chain, identify the actors and structural links between them, then establish the process mapping, integration approach and performance model. Secondly, we develop a new approach for managing risks in customs supply chain based on qualitative analysis. Such an approach leads to identify the risk classes as well as recommend best possible solutions to reduce the risk level. Our approach is applied in Moroccan customs by considering the criticality as a risk indicator. In a first time we use Failure Modes Effects Criticality Analysis (FMECA) and Cross Activity Based Costing (ABC) Method and priority weight; in the second time we use Analytic Hierarchy Process (AHP) and Fuzzy AHP (i.e., risk assessment under uncertainty); then a benchmarking of the two indicators is conducted in order to examine the effectiveness of the obtained results. Finally, we develop stochastic models for risk time series that address the most important challenge of risk modeling in the customs context: Seasonality. To be more specific, we propose on the one hand, models based on uncertainty quantification to describe monthly components. The different models are fitted using Moment Matching method to the time series of seized quantities of the illicit traffic on five sites. On the other hand, Hidden Markov Models which are fitted using the EM-algorithm on the same observation sequences. We show that these models allow to accurately handle and describe the seasonal components of risk time series in customs context. It is also shown that the fitted models can be easily interpreted and provide a good description of important properties of the data such as the second-order structure and Probability Density Function (PDFs) per season per site

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 and private business entities in international trade; state regulation of foreign trade; active export-import activity; creation of favorable conditions aimed at accelerating foreign trade turnover and creating conditions favorable to legal trade, it becomes obvious that a significant role in the implementation of this direction is played by monitoring compliance with the provisions of customs legislation, which is carried out using a risk management system.<br>Економічний розвиток насамперед залежить від інтеграції зовнішньоекономічної політики країни зі світовою економікою; активне залучення суб’єктів державного та приватного бізнесу до міжнародної торгівлі; державне регулювання зовнішньої торгівлі; активна експортно-імпортна діяльність; створення сприятливих умов, спрямованих на прискорення зовнішньоторговельного обороту та створення сприятливих умов для легальної торгівлі, стає очевидним, що значну роль у реалізації цього напряму відіграє контроль за дотриманням положень митного законодавства, що здійснюється з використанням ризику система управління.

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 the GVC and its general principles and objectives. This thesis also analyzes the tax and customs value of imported goods, and identifies which additions to or deductions from customs value might have to be taken into account in comparing tax and customs results. The thesis concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC.

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 collection and the trade facilitation. With the growth of the international terrorism and the increased threats of the weapons, counterfeit and pirated goods as well as hazardous materials to enter the country and thus endanger the international trade and public security, customs are confronted with new challenges. One of the main challenges is to implement measures related to the safety and security of the international trade supply and to prevent the terrorism, smuggling, organised crime and other criminalities. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/36916

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 Japanese medical text that reflects Chinese medieval practices, basic knowledge of Chinese cosmology, society and religion and also general cross-cultural patterns for the treatment of the placenta that have been established through an anthropological research into placenta-related practices, beliefs and mythology from many different traditional cultures.

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 вдосконалення, це зумовлено реформаційними процесами, які відбуваються в нашій державі. Самі ж реформи неможливі без оптимізації правотворчого процесу, в тому числі й у сфері надання митних послуг. Так, в даний час значно зростає значення митних послуг в розвитку економіки. Це пріоритетне завдання ставиться в масштабах країни і передбачає надання державних послуг з боку митних органів в рамках виконання покладених на них державою функцій на рівні, від якого безпосередньо залежить створення сприятливих умов для здійснення зовнішьо-економічної діяльності і реалізації прав і свобод громадян в економічній сфері. При цьому від якості та повноти таких послуг залежать термін проходження митних формальностей, фінансові витрати суб’єктів імпортерів та експортерів. Тому питання визначення сутності митних послуг стає актуальним.<br>Качество современного таможенного законодательства Украины является одним из решающих факторов эффективной реализации внешнеэкономической политики государства, защиты ее национальных интересов на международных рынках, а также прав и интересов субъектов внешнеэкономической деятельности Украины. Взятый Украиной курс на интеграцию экономики в систему мирохозяйственных связей требует дальнейшего приведения национального таможенного законодательства в соответствие с международными нормами, закрепление общепринятых в международной практике стандартов. Таможенное законодательство Украины находится в процессе постоянного совершенствования, это обусловлено реформационными процессами, которые происходят в нашем государстве. Сами же реформы невозможны без оптимизации правотворческого процесса, в том числе и в сфере предоставления таможенных услуг. Так, в настоящее время значительно возрастает значение таможенных услуг в развитии экономики. Это приоритетная задача ставится в масштабах страны и предусматривает предоставление государственных услуг со стороны таможенных органов в рамках выполнения возложенных на них государством функций на уровне, от которого напрямую зависит создание благоприятных условий для осуществления зовнишьо-экономической деятельности и реализации прав и свобод граждан в экономической сфере. При этом от качества и полноты таких услуг зависят срок прохождения таможенных формальностей, финансовые расходы субъектов импортеров и экспортеров. Поэтому вопрос определения сущности таможенных услуг становится актуальным.<br>The quality of modern customs legislation of Ukraine is one of the decisive factors for the effective implementation of the foreign economic policy of the state, the protection of its national interests in international markets, as well as the rights and interests of the subjects of foreign economic activity of Ukraine. The course taken by Ukraine to integrate the economy into the system of world economic relations requires further harmonization of national customs legislation with international norms, consolidation of generally accepted standards in international practice. Ukraine's customs legislation is in the process of continuous improvement, due to the reform processes that take place in our country. Reforms themselves are impossible without optimization of the law-making process, including in the field of the provision of customs services. So, at present, the importance of customs services in the development of the economy is growing significantly. This priority is set on the scale of the country and provides for the provision of public services by the customs authorities within the framework of the fulfillment of their functions by the state at the level from which the creation of favorable conditions for the implementation of external economic activities and the realization of the rights and freedoms of citizens in the economic sphere directly depends. In this case, the quality and completeness of such services depends on the time of transit of customs formalities, the financial costs of the subjects of importers and exporters. Therefore, the question of the definition of the essence of customs services becomes relevant.

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 been used for data collection. The data collection has been done by interviewing people from various companies and organizations with significant knowledge within the customs area. With support of the interviews and theoretical learnings a presumptive future of the customs industry has been developed. The results were constructed by assembling learnings from the interviews and are visualized based on the four parameters. Quality and price are important factors that reflect all the respondents’ answers regarding the customer requirements of the industry. Reputation and the opportunity to cover a larger geographical area are also parameters that the respondents mentioned. In the upcoming years there are demands regarding more data integration and digitalization between customs service providers and companies within the industry. This digitalization might help companies to evaluate and use trade agreements. Environment is a topic that is constantly being noticed in all industries, the customs industry as well. Common to the respondents was that climate issues will generate a future of more national and local nature. We see an increased degree of protectionism according to respondent seven. Block chain is a technology that has received increased attention lately, which leading to the question of whether this is something that customs companies should consider. In the future, blockchain may be worth investing in, but at the moment there are several limitations with the technology.

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 délinquance menaçant les intérêts financiers de l'État et de l'Union européenne et difficile à saisir en raison des moyens frauduleux utilisés. Elle a nécessité un renforcement considérable des pouvoirs de l'administration, tant au niveau de la recherche de l'infraction douanière, que de sa poursuite et de sa sanction. Aujourd'hui, le droit douanier est contraint d'évoluer dans un double mouvement : il doit répondre de ses différences avec la procédure pénale et de son caractère singulier au regard de la procédure fiscale. Il ne peut plus être exclusif des autres droits. La matière douanière se judiciarise et se constitutionnalise considérablement. Les deux juridictions européenne et nationale jouent chacune un rôle capital dans la mise en conformité du droit douanier. Les prérogatives particulières accordées à la douane sont en déclin. Pour autant, elles restent présentes dans les domaines où la marque de l'histoire est la plus prégnante. Le droit pénal douanier demeure original dans ses pouvoirs de constatation, singulier dans ses mécanismes de poursuites et dérogatoire dans ses sanctions<br>This thesis is devoted to the study of the prosecution and punishment mechanismsin criminal customs law, in order both to identify the derogatory nature of the criminal and enforcement law, and to understand the subsequent issues. The issue is also to determine if this law remains fundamentally a part from criminal procedure or if it tends to return to normal. To a lesser extent, it is also to put customs law into context of tax litigation, which constantly benefited from legislative developments in recent years.The repression of customs offences is thus characterized by a strong particularism which may be explained by History, but mainly by the specificity of this delinquency that threatens the financial interests of the State and of the European Union and that is also difficult to grasp regarding the diversity of the fraudulent means implemented. It required a considerable strengthening of the powers of the administration, relating to the research of customs offences, and to the subsequent proceedings and penalties. Nowadays, customs law has to evoluate according to a double trend. Its differences with criminal procedure, like its specific character regarding tax procedure, have to be justified. Customs law cannot be anymore exclusive of other laws. The customs criminal matter is subjected to a strong movement of judicialization and constitutionalism. Both Courts, the national one and the European one, play a decisive role in the compliance of customs law. The specific powers granted to customs are declining. However, they are still implemented in the areas marked by History. Criminal customs law remains original in its derogatory penalties, but also in its finding powers which are singular in their mechanisms of prosecution