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Journal articles on the topic 'Customs administrations'
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1
Haughton, Michael A., and Rémi Desmeules. "Recent Reforms in Customs Administrations." International Journal of Logistics Management 12, no. 1 (January 1, 2001): 65–82. http://dx.doi.org/10.1108/09574090110806235.
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Positioned at the nexus of import/export flows, customs authorities represent a significant node in a firm's global supply chain network. In light of the traditional need for physical inspection of goods by customs authorities, the significance of this node is often viewed in terms of its potential disruption to the network flow. Customs reforms that aim to facilitate the international flow of goods (trade facilitation) are thus easily regarded as measures to reduce the supply chain inefficiencies of these disruptions. The readiness with which the resulting improvements can be envisioned and have been cited contrasts sharply with the limited research into the corresponding potential challenges involved in global logistics management. This paper's primary purpose is to deduce the nature of these challenges, not only for practice in the area of global logistics, but also for research in that area, an area in which the significance of customs authorities has received little treatment. Systematic qualitative analyses of existing and proposed reforms based on the trade facilitation philosophy provide the bases for the deductions.
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Shpak, Nestor, Olga Melnyk, Marta Adamiv, and Włodzimierz Sroka. "Modern Trends of Customs Administrations Formation: Best European Practices and a Unified Structure." NISPAcee Journal of Public Administration and Policy 13, no. 1 (June 1, 2020): 189–211. http://dx.doi.org/10.2478/nispa-2020-0008.
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AbstractThe ambiguous trends in international trade in 2019 and the forecast for 2020 enhance the functional role of the customs bodies in every country. That is because the customs system largely determines the ease of conducting international trade, the security of international supply chains and economic development of the countries. Though many developed countries have been able to form progressive customs systems, there are still countries that are in the process of reforming customs administrations and require a unified conceptual approach to build their customs systems. Given this fact the goal of our study is to analyze current trends in the development of the international customs systems and on the basis of it to identify the main and support functions of customs administration. Based on the principle of the best practices, the countries with the best customs administrations according to WTO data, i.e. France, Germany, the Netherlands, Lithuania and Poland were selected for analysis. We analyzed the positions of these countries in the leading international rankings, the key quantitative indicators of their customs activity and the peculiarities of the organizational construction of the customs authorities by functional principle. As the result, based on the use of systematic, dynamic and topologically substantive approaches and results of research, we developed a unified conceptual structure of the customs administration. In particular, the main functions (i.e. control, security and fiscal) and support functions (i.e. regulatory, administration, communication, service, information and statistical subsystems, resource support subsystem and international cooperation) were proposed. The proposed structure is intended to be used by representatives of the customs authorities in different countries throughout the world.
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Davydov, Ruslan. "ASSESSMENT OF THE CUSTOMS ADMINISTRATION EFFICIENCY AS A TOOL FOR THE DEVELOPMENT OF THE EAEU." Public Administration Issues, no. 4 (2021): 7–35. http://dx.doi.org/10.17323/1999-5431-2021-0-4-7-35.
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The article deals with the topical issue of assessing the efficiency of customs administration as one of the tools for the development of the Eurasian Economic Union (hereinafter - the EAEU). It is noted that there are significant differences in approaches to assessing customs administration in the EAEU member states, which creates obstacles to further integration of the EAEU. A comparative analysis of the existing systems for assessing the activities of the customs authorities of the EAEU countries is carried out, which implies the need for unification and standardization of customs operations and procedures, customs administration in general. Based on a comparative analysis of the customs practice of the EAEU countries, as well as existing international experience in unifying the work of customs administrations for the development of economic integration, a proposal was put forward based on the case study of the EU to harmonize the systems for assessing the efficiency of customs administration in the Eurasian Economic Union as a tool for its economic development.
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Makrusev, Viktor, and Ekaterina Lyubkina. "ANALYTICAL PLATFORM OF CUSTOMS ADMINISTRATION: STATE AND PROSPECTS OF DEVELOPMENT." Actual directions of scientific researches of the XXI century: theory and practice 9, no. 3 (October 16, 2021): 51–78. http://dx.doi.org/10.34220/2308-8877-2021-9-3-51-78.
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The article is the result of a study of customs administration in the context of analytical support. The authors analyzed the existing analytical platform of customs administration. The organizational procedure for analyzing foreign trade activities is described on the example of regional customs administrations. The main characteristics of methods and means of analyzing foreign trade activity are presented and disclosed. In the course of the analysis, the problematic characteristics of the existing analytical platform are identified and promising directions of development are formulated in the conditions of digital transformation and the introduction of intelligent technologies into the practice of analytical activities of customs authorities. Based on the established development conditions, the structure of an intelligent digital platform for analytical support of customs administration has been developed. The authors propose a holistic approach to transforming an analytical platform into a cognitive one and formulate recommendations for implementing the approach in practice.
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Dalton, Sanja, and Biljana Stosić. "The Importance of Applying Lean Innovation for Enhancing Harmonization of Customs Procedures in context of Digitalization of Customs Administration – A Case Study of Serbia." Lex localis - Journal of Local Self-Government 19, no. 2 (April 29, 2021): 305–27. http://dx.doi.org/10.4335/19.2.305-327(2021).
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As a part of the Strategy for modernization, customs administrations face a need for the introduction of new communication information technologies (ICTs) that builds on a long and successful European history on technology and innovation. Hence, apart from compliance of legislation that prescribes customs procedures, customs authorities face important decisions regarding design and implementation. In that context, this empirical research explores the extent to what digitalization of the Customs Administration of Serbia can improve the customs transit performances, in terms of enforcement of trading policy, without applying certain managerial tools, such as process thinking in lean innovation. The final data analysis of the research indicates that managing the organization through the functional units, rather than the processes, and without applying lean principles to the digital transformation initiative would not completely standardize the customs transit procedure.
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Al-Shbail, Tariq. "The impact of risk management on revenue protection: an empirical evidence from Jordan customs." Transforming Government: People, Process and Policy 14, no. 3 (May 13, 2020): 453–74. http://dx.doi.org/10.1108/tg-02-2020-0025.
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Purpose Customs risk management has been widely recognized as a powerful tool to balance between trade facilitation and revenue maximization. However, most customs administrations worldwide, particularly in developing countries, are suffering from a lack of experience and knowledge to assess their risk management systems for revenue protection (RP). Customs risk management has a very limited legacy in the literature. Academic research is quite scarce and very limited, although its relevance to customs administrations. This paper aims to identify the key risk profiles and indicators that contribute to the protection of customs revenue and investigate the role of these risk profiles and indicators on customs RP using the case of Jordan Customs. Design/methodology/approach This study adopts a panel data approach by using the case of Jordan Customs. Data were collected from the risk targeting and selectivity system at Jordan Customs for the year 2019, a total of 600 observations. Findings The findings show that all risk targeting criteria except random selectivity (RS) and HS code have a significant positive association with RP. The findings also revealed that RS is an effective tool to prevent traders with fraud and offenses history from a prediction of targeting patterns and to assess the traders’ compliance and make sure their declarations are free from fraud or offenses. Moreover, the findings of this study indicate that customs administrations should adopt alternative programs such as authorized economic operator and post clearance audit as an effective means to measure and improve compliance. Research limitations/implications The main contribution of this study lies in proposing a model to assist customs administrations in assessing the performance of risk management systems to protect revenue. This model provides a comprehensive conceptualization and explanations necessary for numerous aspects of risk management projects and it assists to predict the outcomes based on formulated indicators. Practical implications This study provides guidelines for risk analysts on how to identify and assess the key risk profiles and indicators that effect on maximizing the detection of revenue leakage and to obtain interpretable and predictable results. In addition, the findings of this study will assist customs administrations in supporting revenue collection, minimizing uncertainty, allocating resources more effectively to target high-risk consignments, while simplifying the procedures for the safe consignments. Originality/value This paper is of significant value because it is one of the preliminary studies that empirically identify the risk indicators/profiles that contribute to the protection of revenue and investigate the predictive power of these risk indicators/profiles as a key predictor to protect customs revenue.
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Nencheva, I. "CURRENT ASPECTS OF BULGARIAN CUSTOMS POLICY." Trakia Journal of Sciences 19, Suppl.1 (2021): 216–22. http://dx.doi.org/10.15547/tjs.2021.s.01.032.
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Customs policy is a set of activities and mechanisms designed to regulate foreign trade and protect the national economy from competition for cheaper goods and services from abroad. The unification of international customs legislation and the adoption of unified technologies of customs control is a global trend, established in favor of the existing customs administrations and the modern framework of international trade.
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Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.
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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.
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KOSTIN, ALEKSEY. "IMPROVING CUSTOMS AND TAX ADMINISTRATION IN THE NEW ECONOMIC ENVIRONMENT." Economic Problems and Legal Practice 17, no. 2 (April 28, 2021): 25–37. http://dx.doi.org/10.33693/2541-8025-2021-17-2-25-37.
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The purpose of the research. This article considers the particularities of building the system of customs and tax administration by the federal executive authorities of the Russian Federation in the present context. This system is still characterized by its problem areas: first, a weak level of interdepartmental communication (in the context of economic transformation towards the new technological setup, this problem is coming to a visible key place - the latest information technologies impose completely different requirements on the efficiency of the organization of the process of customs clearing and processing as well as on the qualification of specialists in the customs field); second, an insufficient level of coordination between the customs service and participants in foreign economic activity (this issue is apparent in lacking the dispute-resolution mechanism in the main area of interaction - determining the customs value and calculating customs payments); third, the formal content of international customs cooperation. Conclusions. The study made it possible to identify the key areas of development of customs and tax administration in the new economic environment, in particular, the need for a fundamental change in the approaches implemented by the customs service of Russia, in cooperation with participants in foreign economic activity, other federal executive authorities and, above all, tax authorities, customs administrations of other countries and international organizations. The participation of customs authorities in the implementation of the Single Window Mechanism project is of key importance here.
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Prus, Liudmyla R. "Customs Management: International Supply Chains Maintenance and Implementation of a Customs Policy to Counter the COVID-19 Crisis." Scientific Bulletin of Mukachevo State University Series “Economics” 8, no. 1 (March 24, 2021): 130–43. http://dx.doi.org/10.52566/msu-econ.8(1).2021.130-143.
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The study investigates the need for changes in the operation of customs administrations, which are caused by the pandemic. The latter has destroyed or considerably damaged existing supply chains around the world. To counter this, customs administrations need to take a coordinated and proactive approach with all relevant agencies to facilitate international trade. The main purpose of the study is to investigate the transformation of the implementation of state customs in the context of anti-crisis response to the conditions of the COVID-19 pandemic. The methodology of this study is based on such general scientific research methods as analysis and synthesis, systematisation, and generalisation. The study has defined the basic areas of reengineering of customs bodies' operation which have to work continuously and in the conditions of time restrictions; organisational response design; anti-epidemic protection of officials; digitalisation of customs procedures; customs regulation; trade facilitation measures. In particular, the study noted that in crisis conditions, the urgent task is to form operational groups for anti-crisis response, as introduced by China. The paper outlines the main responsibilities of such task forces and focuses on the need for rapid changes in legislation and consultation with stakeholders. The authors have identified the main measures to ensure the safety of personnel, which should be developed by customs administrations in close cooperation with healthcare authorities and other stakeholders. Trade facilitation measures have also been identified, in particular through the collection of data and their submission to the World Trade Organization repository. This study can be used to investigate and improve the reform of the customs system of Ukraine
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Weerth, Carsten. "The Role of Customs Administrations in Preparation of Regional Integration in the European Union." Global Trade and Customs Journal 5, Issue 1 (January 1, 2010): 13–28. http://dx.doi.org/10.54648/gtcj2010002.
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The national customs services of the twenty-seven EU Member States are playing a crucial role for the preparation of the admission of further states to the European Union (EU) by helping to build structures and teach the EU Customs Law in order to enable candidate states to apply the acquis communautaire. The so-called ‘twinning’ is an important and practical approach to facilitate the transfer of knowledge about EU Customs Law to candidate countries. This article explains the legal basis and also shows the practical limitations and problems of the twinning projects in EU Customs Law. It also shows the benefits of the new EU Customs Blueprints for a uniform capacity building of candidate countries.
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Morini, Cristiano. "Best practices in customs administrations: a preliminary exploratory study." Revista de Administração da UFSM 8, no. 2 (June 30, 2015): 341. http://dx.doi.org/10.5902/1983465912626.
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O estudo enfoca a competitividade em termos de procedimentos alfandegários. A aduana ou alfândega pode ser considerada como um gargalo em alguns países em termos de logística internacional. Por meio de uma pesquisa exploratória e bibliográfica, o estudo apresenta as principais características de procedimentos aduaneiros no Brasil, comparados com países considerados de referência mundial na área. A análise está baseada em informação coletada de websites de administrações aduaneiras de países que iniciaram a implementação de “boas práticas” internacionalmente aceitas, de acordo com critérios definidos pelo Banco Mundial e outros organismos internacionais. É crucial observar melhores práticas no ambiente aduaneiro. Entre as melhores práticas observáveis, destacam-se a transmissão eletrônica de dados, a análise de risco baseada em informações prévias, a cooperação em vários níveis, o uso de tecnologia de informação na transmissão e registro de despachos, práticas relacionadas à Convenção de Quioto Revisada, entre outras. A administração alfandegária brasileira tem buscado atingir grande parte das boas práticas, mas é necessário maior agilidade e coordenação na sua implementação.
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Tereshenkova, A. Ju. "Problems of Practice and Prospects for the Customs Tariff Development in the Eurasian Economic Union." Administrative Consulting, no. 4 (May 23, 2022): 50–70. http://dx.doi.org/10.22394/1726-1139-2022-4-50-70.
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The Common customs tariff of the Eurasian Economic Union (CCT EAEU) were formulated, which are subject to study, development and improvement. In particular, the author comes to the conclusion that the Decision of the EEC Council N 54, which introduced the EAEU customs tariff, in fact has the structure of a “simple” customs tariff with basic autonomous rates, i. e. in fact, it does not reflect the actual state of the EAEU legislation with the current complex system of preferences. Customs and tariff regulation of the EAEU is not only “import customs duties, but also tariff benefits, tariff quotas”, a system of preferences, but also a methodology for coding goods, ensuring the effectiveness of the measures applied. The analysis of the web resources of the FCS of Russia and the EEC EAEU allows us to conclude that there is insufficient information provided for practical work with the customs tariff and tariff preferences; there are no instructions or clarifications on how to work with the tariff; there are no actual translations of solutions for codes and other reference books available in the arsenal of the World Customs Organization, incl. there is no information about the upcoming changes in the edition of the HS 2022, which does not allow customs administrations and businesses to prepare in advance and rebuild processes. Any systemically important, but not regulated at the legislative level, issues only increase the burden in the subsequent administration of processes. And the lack of transparency and clarity in the measures taken does not allow assessing the effectiveness of using the tools of customs and tariff regulation, and as a result, they question the advisability of complicating the system of measures as a whole. To develop the CCT methodology, the EAEU should study and borrow best practices in the field of customs and tariff regulation. Move towards creating in the EAEU not only an initial regulatory document reflecting the actual complex multicolumn tariff, but also its electronic analogue, which can be an important and backbone reference tool, both for the work of business communities and for legislative and executive authorities at all levels administrations of the EAEU.
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CHENTSOV, Viktor, Natalia TKACHUK, and Ermek USEKEEV. "COMPARATIVE ANALYSIS OF ORGANIZATIONAL AND MANAGERIAL MODELS OF FUNCTIONING OF CUSTOMS ADMINISTRATIONS (ON THE EXAMPLE OF THE CUSTOMS ADMINISTRATION OF SINGAPORE)." Customs Scientific Journal, no. 1 (2021): 19–31. http://dx.doi.org/10.32836/2308-6971/2021.1.3.
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Petersone, Mara, Karlis Ketners, and Aivars Vilnis Krastins. "On Some Aspects of Process Management and Human Resource Management Interaction at the Customs Authorities." International Journal of Mathematical Models and Methods in Applied Sciences 15 (November 22, 2021): 131–39. http://dx.doi.org/10.46300/9101.2021.15.17.
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Τhe name of article is “On some aspects of process management and human resource management interaction at the customs authorities”. Main stakeholders such as European Commission Directorate-General Taxation and Customs Union, World Customs Organization, universities and world customs administrations are looking for better training support mechanism, how to create contact points for university and customs internal training and to create qualitative business training programs in the customs area. In spite of different activities, for the time being concise and clear mechanism does not exist. Another problem lies in condition that training requirements do not underlie processes and job descriptions. Training organizers - customs authorities training centers and universities, developing own training programs follow the goals and objectives of staff development strategy, it becomes apparent that interaction of job descriptions and occupation standards is relatively little and do not supplement each other. The aim of research is to describe the mechanism of existing and potential human resource management and process management mutual interaction and mutual influence. To achieve the goal there has been set a task to study the specifics of job description formation at customs authorities, describe the significance of occupation descriptions to provide work at customs and their legislation, analyze the role of occupation standards to provide training needs. As a result of research proposals have been submitted about the improvement of process management, job description and occupation standard mutual interaction mechanism. Research is based on comparative analysis of literature and practical experience of custom authorities.
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Kalizinje, Frank. "Combating Customs Revenue Fraud in WCO East and Southern African Region: A Mirror Analysis Through the Lens of Malawi." Global Trade and Customs Journal 13, Issue 5 (May 1, 2018): 224–33. http://dx.doi.org/10.54648/gtcj2018024.
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Increasing trade volumes breeds the risk of Customs fraud which challenges Customs administrations to do more with limited resources. Against this backdrop, the study employs mirror analysis in order to identify, classify and approximate Customs revenue fraud in Malawi’s 2015 trade data. The analysis reveals plausible fraud cases in various products and this will inform Customs policies in risk analysis, enforcement and post-clearance audit. To this effect, a fraud control plan which will help in sealing revenue leakages has been suggested. Implications of the study on economic operators and trade facilitation are also addressed.
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Saifuddin Hossain, Syed. "Revised Kyoto Convention: The Best Practice Guide for Customs." Global Trade and Customs Journal 3, Issue 11/12 (November 1, 2008): 383–89. http://dx.doi.org/10.54648/gtcj2008050.
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Today’s customs and trade environment is more challenging than ever before. Global trade is growing at a rapid pace and with it, so too are the threats to government and society. In addition to its traditional role of revenue collection, customs nowadays has to perform the more complex roles of trade facilitation and border protection. This requires customs administrations to undertake rigorous reform and modernization initiatives. The World Customs Organization (WCO) Revised Kyoto Convention (RKC) is the foundation of the development and modernization of global customs procedures. It is the combination of magnitude of its scope and pragmatism in its principles that makes RKC the best practice guide for customs reform and modernization.
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Turzhanskyi, Vitalii. "Risk Management in the Context of Analysis of Foreign Economic Activities Performance Indicators by Customs Administrations of EU." Modern Economics 22, no. 1 (August 27, 2020): 108–11. http://dx.doi.org/10.31521/modecon.v22(2020)-17.
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Introduction. EU customs administrations use modern technologies in the customs control process that meet international standards in the field of risk management and WСO recommendations. At the same time, the development of partnerships between customs and business significantly reduces customs barriers, and the use of the most simplified procedures of honest participants in foreign economic activity contributes to the rapid and timely receipt of customs payments to the state budget. It is important to study the experience of EU countries in the analysis of risk-oriented criteria and key indicators of foreign economic activity of economic entities. Purpose. The purpose of the article is to study the features of the risk management process in the EU, to study the main groups of risks, indicators and criteria that characterize the foreign economic activity of economic entities and are analyzed by the EU customs authorities. Results. The article examines the features of the risk management process in the European Union. It is established that risk management of customs risks is associated with the analysis of performance indicators of foreign economic activity and the definition of criteria necessary for the identification and assessment of risk. The stages of the dynamic risk management process in the EU are established: establishment of the strategic, organizational and managerial process of risk management; risk analysis; risk processing; monitoring. The main groups of risks and the main groups of activity indicators of foreign economic activity subjects which are analyzed by customs authorities are defined. It is established that the current trends in the analysis of customs risks are modeling the supply chain of goods, the study of information related to the identified facts are incorrect and facts that may indicate the likelihood of non-compliance with customs legislation. Conclusion. Having studied the experience of the EU, the selection of subjects of foreign economic activity for detailed customs control is based on the analysis of indicators of foreign economic activity of economic operators using a system of risks as a set of criteria indicating possible violations of customs legislation. Therefore, the current trends in risk analysis are to pay more attention to the modeling of the supply chain of goods, research of information and performance of foreign trade entities related to the identified facts of illegality and facts that may indicate possible non-compliance with the rules of movement of goods across customs.
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Mozer, Sergei, and Dinara Sekerbayeva. "To the issue of the activity of the thematic block “Electronic Customs” in the Eurasian Economic Union." Sociopolitical sciences 10, no. 1 (February 28, 2020): 49–59. http://dx.doi.org/10.33693/2223-0092-2020-10-1-49-59.
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Purpose. To analyze the development of the legal institute of digital (electronic) customs within the framework of the Thematic Block “electronic customs”, as well as an Expert Group on the preparation of a draft document «On the development of approaches to the formation of digital customs” in the Eurasian Economic Union. Design/methodology/approach. The research article is devoted to the formation of the institute of electronic (digital) customs. The subject of the research is the institute of digital (electronic) customs. The activities of the Eurasian Economic Commission (EEC) for the development of digital (electronic) customs are comprehensively considered. The issue of creating digital customs in the context of the functioning of the Thematic Block “electronic customs” (thematic block) is analyzed. Special attention is paid to the same questions within the framework of the work of the Expert Group on the preparation of the draft document «On the development of approaches to the formation of digital customs” (expert group). The authors analyze the competence and procedural aspects of the Thematic Block. Social implications. The introduction of the digital customs institute into the law of the Eurasian Economic Union (EEU, Union) and customs regulation as a whole are aimed at optimizing customs operations and simplifying trade procedures. Practical meaning. The results of the study are of interest to the EEC customs block; they can be used in the framework of organizing the work of the “Electronic Customs” Thematic Block and Expert Group. The article is recommended to researchers, as well as experts from the Customs Administrations of the EEU Member States and the World Custom Organization (WCO), whose activities are related to the improvement of customs regulation, the modernization of the digital customs institute, as well as international customs law. Originality/value. The research material is based on an analysis of the practical aspects of the EEC’s and the WCO activities and is a continuation of scientific and practical publications on the development of the digital customs institute.
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Ortiz, Turenna Ramirez. "Bribery and Corruption at the Border: Mexico: An Outstanding Challenge to Be Overcome by the Mexican Government." Global Trade and Customs Journal 16, Issue 9 (September 1, 2021): 429–36. http://dx.doi.org/10.54648/gtcj2021048.
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Mexico has a challenging dichotomy between trade growth, efficiency at customs and at the same time national security. Corruption and bribery at the ports of entry has been tackled by decades through different Administrations. However, the multiple agencies involved, an extensive legal framework applicable to foreign trade operations, the enforcement criteria against bribery and corruption, as well as the recent militarization of several customhouses, represents some of the various factors that make this target difficult to eradicate. Through this article, we will begin by examining the National Anticorruption System, its legal framework and regulations, as well as the combination with our customs’ infrastructure and operation, some new policies that links both legal bodies, as well as public cases related to corruption at the border. One major topic in this Article, refers to the customs militarization initiative in Mexico, the creation of the new National Customs Agency (directly reporting to the Executive Power and replacing the General Customs Administration, the short run consequences that we have experienced so far, the potential risks that this entails, as well as proposals aimed at the implementation of best practices at customs. Bribery Act 2010, bribery and corruption, corporate offence, commercial organization, failure to prevent, extra-territorial reach, strict liability, Deferred Prosecution Agreement
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POPOVA, Lyubov I. "CUSTOMS ADMINISTRATION OF FOREIGN TRADE OPERATIONS: MAIN DIRECTIONS AND RESULTS." Tyumen State University Herald. Social, Economic, and Law Research 8, no. 1 (2022): 288–306. http://dx.doi.org/10.21684/2411-7897-2022-8-1-288-306.
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Customs administration is aimed at providing favorable conditions for foreign trade activities of participants of export-import transactions, ensuring the completeness and timeliness of duties and taxes to the budget. Whereas, cases of evasion of customs duties dictate the need to improve the control of information in the documents about the transported goods. This results in the increasing effectiveness of the execution of fiscal functions by customs authorities. The paper identifies the main directions of customs administration of foreign trade operations: control of compliance with prohibitions and restrictions on foreign trade activities, control of the customs value of goods and the correctness of the declared classification code under the EAEU Commodity Nomenclature of Foreign Economic Activity, as well as control of origin of goods. The study uses general scientific methods (formal-logical, system-structural, comparative legal, statistical analysis). The article conducts the analysis of indicators of customs authorities’ activity in detecting and suppressing the facts of false declaration, assesses the results of their work, studies the schemes of illegal activities of foreign trade participants, as well as provides the examples of practical situations. In the context of regional customs administrations, the dynamics of the detection of crimes involving liability in accordance with the Criminal Code of the Russian Federation is determined. The article updates problematic issues related to the export of goods strategically important for the economic security of the Russian Federation, provides the judicial practice on cases of their illegal movement, demonstrates the ways of reducing the risk of customs operations of such goods with the use of new technologies, highlights the electronic exchange of information within the framework of interagency cooperation and interstate collaboration.
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Menciūnienė, Vida, Daiva Rugenytė, and Žaneta Simanavičienė. "THE PRACTICE OF CUSTOMS VALUATION METHODS IN DEVELOPING COUNTRIES." Business, Management and Education 8, no. 1 (December 20, 2010): 79–95. http://dx.doi.org/10.3846/bme.2010.06.
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For importers, the process of estimating the value of a product at customs presents problems that can be just as serious as the actual duty rate charged. The WTO agreement on customs valuation aims for a fair, uniform and neutral system for the valuation of goods for customs purposes – a system that conforms to commercial realities, and which outlaws the use of arbitrary or fictitious customs values. According to The World Bank, the lack of understanding of customs valuation and of its supporting procedures are two of the principal factors minimizing the efficiency of the customs administrations in many developing countries. In this context, the aim of this paper is to analyse the problems of customs valuation methods practice in developing countries. Many developing countries face serious difficulties in implementing the ACV.
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Nencheva - Ivanova, Iskra. "SITUATION AND PROSPECTS OF CUSTOMS POLICY AND AGENCY IN BULGARIA." Trakia Journal of Sciences 17, Suppl.1 (2019): 294–98. http://dx.doi.org/10.15547/tjs.2019.s.01.047.
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The intense and multilateral development of international trade requires that optimal strategies are introduced into customs practice to simplify and speed up the customs process. The alignment of international customs legislation and the consolidation of unified technologies to customs control is a global trend validating in favor of current customs administrations and contemporary international trade patterns. The development of this process requires the use of various forms of mediation between the trader and the customs authority. They appear to be an objective need of both sides in these relationships. The dynamics of the external trade flows presupposes that customs clearance takes place within regulated deadlines and at different geographic points, which of course necessitates a knowledge of at least two customs laws because the contemporary aspects of international economic relations have long gone beyond bilateral relations.
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Charles Newton Chiumya, Chiza. "Corruption and the Customs Environment: A Dual Approach of Mitigating Corruption Induced Revenue Risks in Customs Administrations." Global Trade and Customs Journal 6, Issue 11/12 (November 1, 2011): 539–43. http://dx.doi.org/10.54648/gtcj2011066.
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This article reviews and analyses the dual sides of corruption in Customs Administrations: that of Customs, on one hand, and its environment, on the other. Thus, efforts to mitigate corruption in Customs need to cover both sides through measures that effectively and adequately address this duality. Such measures would be highly effective if the society as a whole is deliberately targeted with an anti-corruption solution that seeks to build a good tax culture, encourages transparency and accountability in both the public and private sectors, addresses societal norms and values that often perversely act to legitimize corruption, and encourages good organizational and political leadership cultures.
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Czermińska, Małgorzata. "INSTITUTIONAL ARCHITECTURE OF SECURITY IN THE CROSS-BORDER TRADE IN GOODS OF THE EUROPEAN UNION, WITH PARTICULAR EMPHASIS ON CUSTOMS ADMINISTRATIONS." Roczniki Administracji i Prawa 4, no. XXI (December 31, 2021): 29–45. http://dx.doi.org/10.5604/01.3001.0015.8299.
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Ensuring security in cross-border trade in the European Union means counteracting threats and facing the challenges of globalization, changes in world trade and the development of the common market. The customs administrations of the Member States play a key role in ensuring the security of cross-border trade. Customs administrations pursue the following goals and tasks: first, a traditional fiscal target (of diminishing importance); second, they play a protective role in preventing dangerous and non-compliant products from entering the EU market. Particularly important is the protective function associated with ensuring the safety and security of the EU industry, the state and society, the natural environment, and the world’s fauna and flora. The aim of the article is to present the institutional security architecture in cross-border trade in goods involving specific institutions along with the tasks falling under their responsibility. Particular attention was paid to the tasks of customs authorities in ensuring security in cross-border trade in goods.
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KHOMA, Valeriy, and Victor ZAIATS. "INSTITUTIONAL CAPACITY OF THE CUSTOMS SERVICE OF UKRAINE: LAW ENFORCEMENT ASPECT." WORLD OF FINANCE, no. 3(64) (2020): 87–97. http://dx.doi.org/10.35774/sf2020.03.087.
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Introduction. The purpose of the customs authorities is to effectively protect society and ensure that appropriate taxes are levied, using, inter alia, the fight against cross-border crime. The way in which the customs carries out its law enforcement mission in combating the above offenses remains in the focus of discussions of the customs administrations – members of the World Customs Organization (hereinafter – WCO), of which Ukraine has been a member since 1992. As a result, there is a growing need for further customs enforcement research and improved, with the support of the WCO Secretariat, exchange of experience and a common approach that will allow customs administrations around the world to unify the methodology they use to identify and mitigate potential institutional risks. The purpose. The article covers the analysis of Ukraine’s own customs service methods and, possibly, taking measures to improve the existing national system, in particular, expanding its legal foundation (assistance to authority) and operational capabilities (options) on which state procedures and practices are based. Methods. In the course of the research, general scientific methods were used, in particular: analysis to determine the content of law enforcement powers of the Customs Service of Ukraine; comparison for the provisions of Ukrainian and international legislation regarding the institutional preconditions for law enforcement activities by national customs services. The synthesis method was used to formulate proposals on the need to improve the customs legislation of Ukraine. Results. The main scientific result of the article is to identify, related to the of customs affairs, shortcomings in the institutional capacity in the field of law enforcement of the Customs Service of Ukraine and determine the prospects for their further elimination. Particular attention is paid to the need to synchronize the provisions of Ukrainian legislation, both among themselves and with the relevant rules in force for Ukraine on customs matters, international agreements. Perspectives. Further research in this direction should be conducted on the basis of the formed theoretical justification of the law enforcement powers of the Customs Service of Ukraine, taking into account the levels of official interaction – departmental, interagency, international.
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Kim, Sung-Bou, and Dongwook Kim. "ICT Implementation and Its Effect on Public Organizations: The Case of Digital Customs and Risk Management in Korea." Sustainability 12, no. 8 (April 22, 2020): 3421. http://dx.doi.org/10.3390/su12083421.
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Technological advancement and globalization have led modern economic growth and social development in many parts of the world. Governments are also increasingly adopting new technology to uphold public safety and to protect its citizens. In particular, customs administrations have been adopting digital customs and risk management frameworks to promote free trade and traveling while preventing cross-border transport of dangerous goods and individuals. This study proposes an up-to-date dynamic information and communications technology (ICT) implementation stage model that accounts for new modern technology and transformative public organizations. An in-depth case study approach is employed by using the example of the customs services in South Korea. Specifically, this study describes how the Korea Customs Service developed its digital customs system in tandem with risk management guidelines and practices and presents quantitative data on customs and risk management outcomes.
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Mile, Vranjes. "On cooperation of customs administrations in the European Union and Serbia." Zbornik radova Pravnog fakulteta, Novi Sad 47, no. 2 (2013): 59–78. http://dx.doi.org/10.5937/zrpfns47-4467.
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Armella, Sara. "WTO Agreement on Trade Facilitation (TFA): General Rules on Simplification, Harmonization and Modernization of Administrative Procedures." Global Trade and Customs Journal 14, Issue 6 (June 1, 2019): 281–86. http://dx.doi.org/10.54648/gtcj2019029.
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The Trade Facilitation Agreement (TFA) stands in the wake of the Kyoto Convention and other international Conventions concluded under the auspices of the WTO and the World Customs Organization (WCO) which contributed to the development of an international customs law. That customs law has introduced a change in the supranational regulatory framework inasmuch as for the first time, it lays down specific criteria and rules in relation to customs procedures and controls and rights of the economic operators. The TFA contains a number of provisions for the protection of private operators, aimed at ensuring the implementation of certain fundamental principles in dealings between traders and customs administrations. The important principles that are worth mentioning in this respect include: transparency; legal clarity; information for traders; the right of defence; and the right to judicial protection.
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Rovetta, Davide. "Are Tariff Explanatory Notes Subject to Judicial Supremacy?" Global Trade and Customs Journal 5, Issue 3 (March 1, 2010): 129–31. http://dx.doi.org/10.54648/gtcj2010013.
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In 1803, under the lead of John Marshall in Marbury v. Madison, the Supreme Court of the United States ruled that: It is emphatically the province and duty of the judicial department to say what the law is . . . If two laws conflict with each other, the courts must decide on the operation of each . . . This is of the very essence of judicial duty. Likewise in the European Union, under both EU law and the national laws of the Member States, it is widely accepted that only the judiciary must have a final say on what a given law means. Turning now from these quasi-constitutional principles to tariff classification matters, the question arises whether such principles are applied in EU customs classification matters? In the case of Explanatory Notes, the executive branch enacts ‘soft law’ guidance that, however, is widely followed and applied by the national customs administrations of the EU Member States. While formally we are facing soft law acts, the wide and almost unconditional application of tariff classification Explanatory Notes by the national customs administrations renders them de facto law.
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Urciuoli, Luca, Juha Hintsa, and Juha Ahokas. "Drivers and barriers affecting usage of e-Customs — A global survey with customs administrations using multivariate analysis techniques." Government Information Quarterly 30, no. 4 (October 2013): 473–85. http://dx.doi.org/10.1016/j.giq.2013.06.001.
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Komissarov, A. A. "The main directions of cooperation between the Customs administrations of Russia and China." Voprosy regionalnoj ekonomiki 40, no. 3 (September 30, 2019): 170–75. http://dx.doi.org/10.21499/2078-4023-2019-40-3-170-175.
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MAHMOO, Rizwan. "‘CROSS-BORDER ELECTRONIC COMMERCE’: CHALLENGES FOR CUSTOMS ADMINISTRATIONS AND THE WAY FORWARD." Customs Scientific Journal 2 (2019): 16–35. http://dx.doi.org/10.32836/2308-6971/2019.2.2.
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Hossain, Mohammad Akbar. "The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives." Customs Research and Applications Journal 2, no. 1 (July 12, 2020): 01–25. http://dx.doi.org/10.31092/craj.v2i1.51.
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The Post-clearance Audit (PCA) is being used by the Customs administrations across the world to facilitate trade as well as to reduce revenue evasion. As a limited number of declarations or entities need to be audited, the selectivity criteria for identifying the riskiest ones for conducting PCA is of utmost importance for the effectiveness of audit. A wrong selection for audit will be counterproductive. That is why, this paper will examine how the selectivity criteria impacts the PCA.
The WCO and WTO have advised the administrations to utilise the PCA mechanism to enhance cross-border trade. The Revised Kyoto Convention (RKC) of WCO and the Trade Facilitation Agreement (TFA) of WTO have focused on systematic use of PCA rather than examining every imported consignment at the ports. Therefore, the PCA assists the authorities expedite clearance of goods, while, at the same time, ensures plugging leakages and, finally, enhances collection of duties and taxes at the import stage.
Moreover, the PCA also creates opportunities for the authorities to catch tax evaders in future as the results of PCA may further be used for the proper implementation of Risk Management (RM) mechanism. Effective RM helps single out the risky consignments and facilitate clearance of the low risk consignments. So, if the selectivity criteria for PCA are not properly set, both the PCA and RM system will be adversely affected, ultimately paralysing the revenue administration of a country thereby reducing its economic competitiveness.
This study will scrutinise the existing selection procedures for PCA with qualitative analysis. Due to lack of availability of reliable data, the author interviewed some of the main stakeholders and the Customs and VAT officials to analyse the mechanism for identifying the loopholes and prospects of the PCA initiative.
Furthermore, this paper will not only help the administrations to set the selectivity criteria for PCA, but also assist the administrations to redesign their existing PCA selectivity system.
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Lasinski-Sulecki, Krzysztof. "Is Soft Law Making Hard Law Too Hard?" Global Trade and Customs Journal 17, Issue 4 (March 1, 2022): 171–76. http://dx.doi.org/10.54648/gtcj2022022.
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Soft laws are created for many reasons to serve various purposes. This article focuses on acts of soft law that are adopted to facilitate the process of applying hard law (or complying with it) and to standardize the understanding of international agreements. In the field of customs law, one can point, for instance, to opinions adopted by the World Customs Organisation. The Organisation for Economic Co-operation and Development (the OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and the Commentary to the OECD Model Tax Convention on Income and on Capital are globally recognized examples of the tax arena. The side effects of the application of acts of soft law in the fields of tax law and customs law are presented and analysed. Interpretative problems are observed at the international level, whereas clear-cut side effects often occur domestically. customs classification – World Customs Organisation (WCO) – double taxation conventions – Organisation for Economic Co-operation and Development (the OECD) – Model OECD – OECD Transfer Pricing Guidelines – OECD Commentary – interpretation
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CHEN, Xiaoqin, Liping LIANG, and Xingrong WU. "Research on the path of promoting AEO international Mutual Recognition." Theory and Practice of Social Science 3, no. 1 (March 31, 2021): 1–11. http://dx.doi.org/10.6914/tpss.202103_3(1).0001.
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The "AEO" is a partnership programme that many Customs administrations are pursing as a means to both ensure and facilitate global trade supply chain. Under the initiative of WCO, customs around the world actively carry out "AEO" Mutual Recognition (MR). China actively responds to and extensively carries out mutual recognition. Based on comprehensive information of credit development of enterprises in recent years and the MRAs which have implemented at home and abroad, this paper analyzes the influential factors that hamper the promotion of "AEO" international mutual recognition of China, and puts forward the specific promotion of "AEO" in terms of Big Data-ization and cloud sharing of customs information of AEO enterprises, "AEO" enterprise credit management and professional personnel training, and International Mutual Recognition after the extraordinary period.
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Fradynskyi, Oleksandr, and Alina Brendak. "FOREIGN EXPERIENCE IN THE APPLICATION OF CUSTOMS INFORMATION TECHNOLOGIES." INNOVATIVE ECONOMY, no. 5-6 (August 2020): 168–75. http://dx.doi.org/10.37332/2309-1533.2020.5-6.22.
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Purpose. The aim of the article is research of foreign approaches to the formation and functioning of information technology in the field of customs. Methodology of research. The theoretical basis of the study is international regulations, scientific works of domestic and foreign scientists on the functioning of customs information technologies, official websites of customs administrations. The main results of the study are obtained through the use of a dialectical method of cognition of phenomena that have a legal and economic nature and relate to approaches to the use of information technology in the implementation of customs procedures. In addition, such research methods are used as: analysis and synthesis – when reviewing the latest trends in research; abstract and logical – to form conclusions from the study. Findings. The main advantages of the use of customs information technologies in the field of state customs are outlined. The main provisions of international normative legal and instructive acts are analysed. The example of Singapore and the United States reveals the evolution and functioning of IT systems in the activities of customs services. It is concluded that the focus of Singapore's customs information systems on the simplification of foreign economic activity, in contrast to the US Customs and Border Service, where security accents of IT systems prevail. Originality. The study of foreign experience in the formation and functioning of customs information technologies is further developed, in particular, the recommendations of the World Customs Organization in this area are analysed and the main directions of development of customs information technologies are outlined on the example of Singapore and the USA. Practical value. The obtained results of the research can be used in the practical activity of the divisions of the State Customs Service of Ukraine, the competence of which includes the issues of introduction and practical use of customs information technologies. Key words: customs service, information technologies, customs risks, TradeNet system, World Customs Organization, Kyoto Convention, security, customs procedures.
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Rajmohan, Manuelpillai R., and Winai Wongsurawat. "Performance-Driven Public Sector Rewards - A Resident Evil?" Asian Social Science 15, no. 8 (July 23, 2019): 25. http://dx.doi.org/10.5539/ass.v15n8p25.
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Achieving administration changes and utilizing current change management methods demand striking a harmony between representative fulfillment and operational execution. In this scenario in an institution such as Sri Lanka Customs, it is discovered that a motivator called ‘rewards’ takes the center stage between operational execution and representative fulfillment. This contextual analysis dissects different components of this unique 150-year-old, 50/50, ‘pay half the catch’ rewards scheme that has not yet been made known to the outside modern world. The research methodology includes a case study of a major institution that contributes 51% of the government revenue in Sri Lanka. It carries out the investigation through a survey and interview. The data showed complex results, demonstrating a dichotomy between the Customs (public) officers and the stakeholders in international trade. Both the interior perspective of the employees and the exterior perspective of the partners are reviewed in this exploratory contextual investigation to formulate a basis for discussion of change management in the public sector. This may be the first time such in-depth analyses have been undertaken from inside the organization. More than 180 customs administrations in the world face a similar situation and dilemma, and it is believed that the findings and analysis in this live illustration may be immensely useful for rethinking or reformulating their change management strategies.
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Park, Sungwon, Sundong Kim, and Meeyoung Cha. "Knowledge Sharing via Domain Adaptation in Customs Fraud Detection." Proceedings of the AAAI Conference on Artificial Intelligence 36, no. 11 (June 28, 2022): 12062–70. http://dx.doi.org/10.1609/aaai.v36i11.21465.
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Knowledge of the changing traffic is critical in risk management. Customs offices worldwide have traditionally relied on local resources to accumulate such knowledge and detect tax frauds. This naturally poses countries with weak infrastructure to become tax havens of potentially illicit trades. The current paper proposes DAS, a memory bank platform to facilitate knowledge sharing across multi-national customs administrations to support each other. We propose a domain adaptation method to share transferable knowledge of frauds as prototypes while safeguarding the local trade information. Data encompassing over 8 million import declarations have been used to test the feasibility of this new system, which shows that participating countries may benefit up to 2-11 times in fraud detection with the help of shared knowledge. We discuss implications for substantial tax revenue potential and strengthened policy against illicit trades.
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KARAVAYEV, Taras, and Nina KALUGA. "CUSTOMS AFFAIRS IN THE CONDITIONS OF COVID-19." Herald of Kyiv National University of Trade and Economics 133, no. 5 (October 20, 2020): 42–57. http://dx.doi.org/10.31617/visnik.knute.2020(133)04.
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Background. The COVID-19 pandemic declared by the WHO in March 2020 have significantly affected almost all sectors of economy and life spheres, including the implementation of customs affairs. Introduced changes in the trade and customs policy of countries of the world, legislative changes and quarantine measures have affected the activity of the customs authorities of Ukraine, which requires a separate study. Analysis of recent researches and publications has shown that the published up to date papers aren’t systematic and can’t claim to be a complete analysis of the problems and challenges related with the impact of the COVID-19 pandemic on customs affairs at the WCO level and in Ukraine. The aim of the paper is to analyze the WCO measures and the implementation of customs affairs by the customs of the State Customs Service of Ukraine in the conditions of the COVID-19 pandemic. Materials and methods. General scientific methods such as the systematic approach, theoretical generalization and comparison, analysis and synthesis have been used in the research. Results of the research. Globally, the WCO and partner organizations have developped measures to achieve the balance between combating the spread of COVID-19 and ensuring continuity of supply chains. The quarantine measures introduced in the world and in Ukraine have affected the activities of the customs authorities of the State Customs Service. At the first stage, 94 checkpoints across the state border and points of control were temporarily closed, 38 of which remain closed till now. The total number of vehicles passed through the customs border of Ukraine in January-September 2020 compared with 2019 decreased by more than 2 times to 6.7 million units. The largest reductions were fixed for road, air and river transport. The total volume of customs declarations of the MD-2 form decreased by 5.7%. However, the number of other customs documents, according to which goods are sent in international postal and express shipments, has significantly increased. Conclusion. In the conditions of the COVID-19 pandemic, the WCO focused their attention of customs administrations on taking the necessary measures to protect customs personnel who in direct contact with citizens and carriers when crossing borders. The measures introduced in Ukraine in connection with the spread of COVID-19 have affected the activity of the customs authorities of the State Customs Service. However, the customs officials carried out customs formalities promptly and according to the current legislation and international treaties of Ukraine.
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Rajmohan, M. R. "Bounty Hunter Reward System: A Necessary Management Evil? A Case Study of Sri Lanka Customs." Global Trade and Customs Journal 10, Issue 11/12 (December 1, 2015): 380–91. http://dx.doi.org/10.54648/gtcj2015046.
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Making successful management reforms and employing modern change management techniques requires striking a balance between employee satisfaction and operational performance. In this endeavour, Sri Lanka Customs has found that the incentive of rewards takes the centre stage between operational performance and employee satisfaction. This case study dissects various elements involved in a 150-year old, ‘pay half the catch’ customs rewards scheme that was approved by the Parliament, but has yet to be exposed to the outside modern world. Is Customs an enforcer, collector, protector or a facilitator? Is reward an indispensable feature or a management evil? Is the enforcer role compromised due to the exorbitance of the reward money? Does the facilitator role make a hole in the enforcer role? What are the criticisms? Does the interest in rewards result in increasing harassment of importers and exporters? Could there be reforms? Both the internal point of view of the employees and the external point of view of the stakeholders are surveyed in this exploratory case study to begin the discussion on reforms. Could this live example help other Customs administrations to rethink or to reformulate their theories on enforcement and incentives? These are matters discussed by a Customs officer who has worked for more than thirty years in this organization as an investigator and an inquiry officer.
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Sidorenko, O. V. "Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine." Bulletin of Kharkiv National University of Internal Affairs 87, no. 4 (December 22, 2019): 152–61. http://dx.doi.org/10.32631/v.2019.4.15.
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The peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to achieve the goal and objectives of the study. The logical and semantic method has assisted to clarify the essence of the concepts of “interaction” and “interaction of customs agencies with other state authorities”. The features of interaction of customs posts of the State Fiscal Service of Ukraine with other entities have been generalized. The content of the intra-system and inter-system interaction of customs posts of the State Fiscal Service of Ukraine with other entities has been highlighted and revealed. It has been emphasized that customs posts interact with other entities in the performance of such functions as fiscal, law enforcement, service, etc. Particular attention has been paid to the peculiarities of interaction of the customs posts of the State Fiscal Service of Ukraine with local state administrations, local self-governments, the Secret Service of Ukraine and other law enforcement agencies, the State Border Guard Service of Ukraine, etc. It has been noted that one of the forms of interaction of the customs posts of the State Fiscal Service of Ukraine with citizens is the consideration of the complaints of citizens by the chief of the customs post about the decisions, actions or inactivity of the employees of the customs post.
The formal and logical method allowed us to analyze the provisions of the current national legislation, including the norms of the Customs Code of Ukraine, which regulate the interaction of the above mentioned entities. It has been noted that certain norms are quite general. It has been concluded that the Customs Code of Ukraine and by-laws regulating the activity of a specific customs post are administrative and legal principles for the interaction of customs posts of the State Fiscal Service of Ukraine with other state authorities and citizens. Particular attention has been paid to the expediency of adopting a by-law, which will establish the directions, forms and levels of interaction of revenue and fees agencies with law enforcement and controlling agencies.
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Vorontsova, Natalia A. "International legal analysis of privileges and immunities of the Eurasian Economic Union (selected customs aspects)." Vestnik of Saint Petersburg University. Law 12, no. 3 (2021): 676–92. http://dx.doi.org/10.21638/spbu14.2021.312.
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International treaties on both general and special issues, adopted at the universal, regional and bilateral levels, provide a variety of legal mechanisms for the cooperation of States in one of the branches of international law — international customs law. Here there is a very specific set of international legal norms, of course, corresponding to general international law and at the same time introducing its own characteristics. The article provides an analysis of the privileges and immunities that are within the competence of customs administrations. In particular, the author considers the so-called “customs privileges” provided to a certain category of persons in the Eurasian Economic Union (hereinafter referred to as EAEU or Union). The article analyzes the customs aspect of the EAEU law and the relevant provisions of the Vienna Convention on Diplomatic Relations of 1961 and the Vienna Convention on Consular Relations of 1963 regarding the procedure for granting privileges and immunities to certain categories of people, the movement of diplomatic mail and the consular bag. In addition, the practice of the Russian Federation on the above-mentioned issues is described. The relevance of the research topic is due to the adoption of the new EAEU Customs Code in 2017, which has undergone significant changes in terms of customs regulation of the provision of immunities and privileges for a certain category of persons, the legal analysis of which requires correlation with international standards in this field adopted earlier. The peculiarities of customs regulation within the framework of the EAEU, regarding the granting of immunities and privileges to certain categories of persons, are pointed out and adherence to their norms of international law is noted.
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Antón Antón, Álvaro, Álvaro Jesús Del Blanco García, Irma Mosquera Valderrama, José-Andrés Rozas, and Marina Serrat Romaní. "THE INTERNET OF THINGS IN TAX LAW." Revista Crónica Tributaria 182, no. 1 (March 2022): 151–205. http://dx.doi.org/10.47092/ct.22.1.5.
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Internet of Things (IoT) is currently a technology in expansion, which is used for multiple purposes. This article explores how Tax Law and Administrations could use it to improve the level of tax compliance and enforcement without overrunning the limits of taxpayers’ rights, through five Sections: Tax Proof; Taxpayers’ Rights; VAT & Customs; Fiscal Incentives; Energy taxation. Since is a very novel disruptive technology, this paper addresses common taxation topics, from a tax policy perspective, that can be related to any national or supranational regulations.
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Rovetta, Davide, and Davide Rovetta. "BTI: Advance Tariff Classification Rulings in the EC." Global Trade and Customs Journal 4, Issue 6 (June 1, 2009): 169–84. http://dx.doi.org/10.54648/gtcj2009022.
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Binding Tariff Information (BTI) is probably the most known and used system of advance ruling in tariff classification matters. It contributes to guarantee the security and predictability of tariff classification decisions by the European Union (EU) customs administrations protecting economic operators and their legitimate expectations while and at the same time facilitating trade. However, as it happens with other issues related to tariff classification, BTI is governed by a set of legislative, administrative, and soft-law rules that are complex and need to be well known by those advising companies and economic operators.
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Jiang, Zhaokang. "Customs Valuation and Transfer Pricing: Legal Rules, Practices - A China Case Study - and Proposals to Address the Significant Concern for Cost-Efficient Compliance and Trade Facilitation." Global Trade and Customs Journal 12, Issue 6 (June 1, 2017): 247–55. http://dx.doi.org/10.54648/gtcj2017032.
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The intertwined relationship between Customs valuation and transfer pricing has caused significant concern of costs for international trade compliance and efficiency. There are sets of international and national rules for the two related matters of similar purpose, and the gap between the rules and administrations is obvious and room to improve significant. The China case study calls the public and private sectors to work together for a better business climate for compliance and efficiency in this regard. Especially, we propose that the public sector to improve: (1) Awareness and willingness of rule-based fair and efficient administration; (2) Capacity Building; (3) International Model Legislation; (4) Transparency and Consistency with Detailed Implementing Rules and Reasoning-based Ruling Program; (5) Data Sharing and Risk Management; (6) Inter-agency Cooperation; (7) Functional Reorganization; (8) Standards, Methods, Documentation Compliance Requirements and Liabilities for Encouraging Compliance; (9) Analysis from the Legal and Reasoning Perspectives; (10) Reconciliation and Refund Mechanism.
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Abdul, Sharifah Liyana Marissa Malik Syed, Haslinda Yusoff, and Nafsiah Mohamed. "Factors That Might Lead to Corruption: A Case Study on Malaysian Government Agency." International Journal of Financial Research 10, no. 3 (May 19, 2019): 216. http://dx.doi.org/10.5430/ijfr.v10n3p216.
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Corruption has hindered the effectiveness of customs administrations in many developing countries. In the 21st century, a new problem has arisen which is the rise of international terrorism. Usually, these criminal corruption activities will happen at the border points of a country. This is where the criminal operators offer bribes to the customs officials to allow them to smuggle illegal items into the country. This has posed a huge risk to both the internal and international securities of many countries. This paper seeks to investigate the factors that may influence corruption in organizational procedures that occur in Malaysia. Given the importance of government agency and its accountability, internal control and discretionary power, this paper focuses on these factors in the effort to combat corruption, increase moral awareness and narrow the opportunities for corrupt practices. Specifically, this study found that there are significant relationships between the level of accountability, internal control, discretionary power and the perception on corruption. The result also indicated that corruption flourishes in a situation where the accountability of agents to the principal is weak, when agents have low internal control and when the agents have great discretion.
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Valantiejus, Gediminas, and Saulius Katuoka. "Uniformity of Application of the EU Customs Law: Problematic Aspects in the Baltic States." Economics and Culture 16, no. 2 (December 1, 2019): 21–38. http://dx.doi.org/10.2478/jec-2019-0019.
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Abstract Research purpose. The EU Customs Law is a significant branch of the EU substantive law. On the basis of the Union Customs Code (UCC; Regulation [EU] No. 952/2013) and the Combined Nomenclature of the European Union (Regulation [EU] No. 2658/87 and its Annexes), it regulates the international trade of the European Union and its Member States with the third countries, in particular the taxation of the international trade operations by applying the customs duties/tariffs. However, after the adoption of the UCC, which imperatively requires all the customs administrations of the EU Member States to work as one, the problem of the uniform application of the EU customs law remains very important. Therefore, the authors analyse the practice of the Baltic States (i.e. Republics of Estonia, Latvia and Lithuania) in this area, based on the case law of the Court of Justice of the European Union (CJEU) in cases involving references to the CJEU by the national courts of different Baltic States. Design/Methodology/Approach. The authors used the thematic analysis method and the method of generalisation of professional (judicial) practice as the basis of the chosen methodology and its design. Therefore, first of all, the authors have selected the judicial cases of the CJEU (in the period from 2010 to 2018) related to a certain theme – customs duties. Second, the authors compared the practice of the CJEU in such cases, which are attributable to the relevant EU Member State in order to identify the problems of uniformity in the application of the EU customs law (specific to the different Baltic States). Finally, by using comparative insights and comparative method, the authors present proposals for the improvement of legal regulation to ensure the compatibility of national rules and practices with the EU law. Findings. During the investigation, the authors established that the problems of the uniform application of the EU customs law in the Baltic States arose in specific areas. Such areas were tariff classification of goods, determination of the origin and value of goods (in the case of Latvia), regulation of customs procedures (in the case of Estonia), customs duties and other import taxes preferences (in the case of Lithuania). At the same time, it was established that the national courts of the Republic of Lithuania were the least active in ensuring co-operation with the CJEU this area, which could have been caused by the improper national legal regulations. Originality/Value/Practical implications. The authors present (after the assessment of the experience of the Baltic States) the proposals for the improvement of both the legal regulations of the EU customs law as well as national legal regulations (in particular – in the Republic of Lithuania) to improve the areas that cause systemic irregularities of the uniform regulation of the international trade regulatory measures of the European Union. Whilst some of the similar studies were completed in the recent years (e.g. Limbach 2015), they do not provide a detailed comparative analysis of the issues that were investigated, specifically considering the situation in the Baltic States.
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Addo, Atta. "Controlling petty corruption in public administrations of developing countries through digitalization: An opportunity theory informed study of Ghana customs." Information Society 37, no. 2 (February 16, 2021): 99–114. http://dx.doi.org/10.1080/01972243.2020.1870182.
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Jørgensen, Bastian, and Jannick Schou. "Helping or intervening? Modes of ordering in public sector digitalization." Journal of Organizational Ethnography 9, no. 3 (March 19, 2020): 265–79. http://dx.doi.org/10.1108/joe-02-2019-0015.
Full textAbstract:
PurposeThis paper examines how digital reforms affect the relationship between frontline workers and citizens in Danish public sector institutions. Using ethnographic research in two branches of public administration, the study highlights how frontline workers act in accordance with seemingly contradictory modes of ordering. Their acts problematize linear conceptualizations of change that often prevail in digital reforms.Design/methodology/approachThe paper is based on a comparative ethnographic study of frontline workers in the Danish tax and customs administration and municipal citizen service centers. The concept of modes of ordering is used to highlight new tensions that arise as frontline workers adapt to make digital reforms work.FindingsFrontline workers act according to two different modes of ordering based on the separation between helping citizens help themselves and helping citizens directly. National policies and strategies promote the underlying rationale of the first mode but, as this paper shows, this mode is sustained by a second mode, which involves the intervention of professionals when citizens cannot be helped to help themselves.Originality/valueThe paper, which contributes to our understanding of how digitalization is changing public administrations and the relationship between frontline workers and citizens, challenges applying a linear, technocratic focus in discourses on public sector digitalization and highlights the contradictory practices of frontline work. It demonstrates the necessity of going beyond policy narratives and calls for increased attention to how frontline workers adapt to make reforms work.