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1

Jha, Abhishek. "Custom Clearance Processing Time Analysis and Factors Affecting Clearance Time for Goods in Birgunj Custom of Nepal." Journal of Advanced Research in Civil and Environmental Engineering 07, no. 3&4 (November 27, 2020): 27–37. http://dx.doi.org/10.24321/2393.8307.202006.

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Trade plays a fundamental role in shaping the country’s economy and for this imported goods must be delivered to the market in the quickest possible time without unnecessary delay. This study covers the freight vehicles, which clears the custom clearance process for Kathmandu and transports the same goods to Kathmandu from Birgunj. In this study average processing time in Birgunj customs areas (Birgunj customs, Birgunj Inland Clearance Depot (ICD) and Birgunj Integrated Check-Post (ICD)) as well as factors affecting processing time in Birgunj customs area has also been explored. Custom Clearance time at the particular points was collected using the trained enumerators. Key Informant Interview (KII) was carried out to explore the factors affecting the processing time and the questionnaire survey was done to identify the factors affecting clearance time. The average processing time for vehicles in Birgunj customs, ICD and ICP for different types of, vehicles, goods and lanes assigned for goods were analyzed. Various factors that are affecting the processing were identified. In Birgunj customs, ICD and ICP in average approximately 30.1 hours, 2.8 hours and 19.2 hours respectively, extra time is being spent by freight vehicle inside the custom yard, other than actual processing time, which shows that there is mainly delay in-between the process other than in actual processing unit and the major factors for this are: owner not clearing the goods on time, due to lack of enough number of agents and unseen syndicate within the freight transportation system.
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2

Wang, Ya Qin, and Yu Ming Song. "Appling Data Mining Technology to Analasis Clearance Efficiency in the Port Logistics." Key Engineering Materials 480-481 (June 2011): 1144–49. http://dx.doi.org/10.4028/www.scientific.net/kem.480-481.1144.

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Currently, monitoring customs declaration with limited examination of imported goods by available scarce resources poses considerable challenge to the customs authority worldwide. This a positive impact on international trade and foreign investment of a country to find out the limited factors of customs clearance, put forward the improved solution and enhance the efficiency of customs clearance efficiency of port logistics. This paper presents a classification model, which is a sort of data mining technology, to analyze the risk of commodity through customs clearance, and builds a classifier of customs inspection as the reference for customs inspection and monitoring. And the classification model based on BP neural network is established and evaluated through experiments, which are proved that a classification data mining method can be used for risk evaluation on customs clearance business to improve the customs inspection and monitoring.
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3

Mirtaleb, Shekofe, and Morteza Sameti. "Performing Audit after Clearance in the Customs." Asian Journal of Research in Banking and Finance 5, no. 4 (2015): 95. http://dx.doi.org/10.5958/2249-7323.2015.00058.9.

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4

Cucić, Vuk. "Administrative Law Challenges of Post-Clearance Audit in Serbia." Anali Pravnog fakulteta u Beogradu 69, no. 1 (March 23, 2021): 231–49. http://dx.doi.org/10.51204/anali_pfbu_21109a.

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Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the border, based on risk assessment, and the post-clearance audit (PCA) of the accepted customs declarations. This pape r deals with the questionable practice of the Serbian Customs Administration with regard to the conducting of the PCA, particularly its relation with the Law on General Administrative Procedure and the issues related to the classification of goods according to customs tariff. The author identifies issues regarding the transparency, interpretation and implementation of the PCA in Serbia and contests the (internationally recognized) practice of changing the classification of goods in accepted customs declarations. The author proposes possible solutions for identified challenges.
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Nestoryshen, Ihor, Ivan Berezhnyuk, and Alina Brendak. "Customs Risk Management System in the Context of Clearance of Customs Procedures." Modern Economics 22, no. 1 (August 27, 2020): 59–63. http://dx.doi.org/10.31521/modecon.v22(2020)-09.

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Introduction. The article emphasizes that the current features of the implementation of foreign economic activity require consideration of two factors that are contradictory to each other. In particular, on the one hand, the growth of external threats is forcing the governments of many countries to tighten control measures when crossing the state border of goods and commercial vehicles. On the other hand, according to international conventions and agreements (Kyoto Convention, WMO Framework Standards for Security, WTO Facilitation Agreement), measures to reduce the interference of regulatory authorities in the operational activities of economic operators are envisaged. In this context, the use of risk-oriented customs control tools, which allow simplifying business without reducing the level of national security, is becoming especially important. Purpose. The purpose of the article is to generalize and systematize foreign and domestic approaches to simplification of customs procedures through the use of risk-oriented instruments of customs control, as well as to develop their own proposals for simplification of foreign trade entities in the domestic regulatory field by using subject-oriented criteria. Results. The authors analyzed the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures, the Framework Standards for Security and Facilitation of International Trade, the WTO Agreement on Trade Facilitation, which are provided for significant simplification of international trade procedures by reducing the share of customs inspections and controls. Сustoms security, customs clearance of goods and vehicles on the territory of the subjects of foreign economic activity or in another place permitted by the customs, without the direct participation of customs officials. These measures are based on the widespread use of risk-oriented instruments of customs control. It is noted that some of the provisions of international conventions and agreements on the use of risk-oriented instruments of customs control and simplification of economic operators have been implemented in domestic customs legislation, namely Art. 320 of the Customs Code of Ukraine introduced selective customs control, it is determined that the forms and scope of control sufficient to ensure compliance with legislation on state customs and international treaties of Ukraine in customs clearance are selected by customs (customs posts) based on the results of risk management. Conclusion. The study analyzes the peculiarities of the customs risk management system application in customs control in Ukraine, and offers proposals for the use of subject-oriented criteria of customs control as a simplification for honest economic operators to reduce the selectivity of risk profiles ASUR.
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Gafforov, M., and O. Akromaliyev. "Digitalization of Customs Duties." Bulletin of Science and Practice 7, no. 4 (April 15, 2021): 353–56. http://dx.doi.org/10.33619/2414-2948/65/42.

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In this article, the transition of the Republic of Uzbekistan to the Renaissance period for customs clearance, payment for participation in customs auctions for the qualification certificate of a specialist in the digitalization of world customs duties.
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7

Sarjiyanto, Sarjiyanto. "Service of Transportation And Logistics at TPKS Semarang to Shorten The Dwelling Time in AEC Era." Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management 10, no. 2 (October 5, 2017): 136. http://dx.doi.org/10.20473/jmtt.v10i2.3419.

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The purpose of this research is to describe the process of dwelling time itself, to identify related parties in the case, and the preparation strategies of Semarang Container Port (TPKS) facing the AEC. The research method used is descriptive, using qualitative and quantitative data. Data collection techniques are interviews with relevant parties, observations, and literature study. The results concluded the process of handling containers in Semarang TPKS potentially huge and causing dwelling time laid in pre-clearance process, customs clearance, and post-clearance process. Parties related to the dwelling time in Semarang Container Port (TPKS) are Custom (DJBC), Importers, and freight forwarding (PPJK). Preparation of Semarang Container Port in facing AEC in order to change the dwelling time by changing a manual system to an online system for clearance process, adding facilities, and improving human resources. The research findings indicate dwelling time length in Semarang Container Port (TPKS) reached 5.6 days which is still far from the government's target of 4.7 days Semarang Container Port (TPKS) has to simplify the system of the pre-clearance process, customs clearance, and post clearance. It needs to be done in order to reduce the length of dwelling time. Optimizations of performance also need to be improved with the Standard Operating Procedure. They also have to immediately perform optimization The Integrated Physical Checking Clearance which operates for 24 hours in one week.
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8

Nifatova, Olena M. "INSIGHTS INTO CONTEMPORARY ISSUES OF CUSTOMS LOGISTICS." Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, no. 3 (December 29, 2020): 108–15. http://dx.doi.org/10.30857/2413-0117.2020.3.9.

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The article seeks to explore modern approaches to managing customs logistics in Ukraine which is regulated by the current customs legislation in Ukraine, the Resolution of the Cabinet of Ministers of Ukraine "On the list of documents required for customs control and customs clearance of goods and vehicles moving across the border of Ukraine", regulations of the State Customs Service of Ukraine and other normative regulatory documents. It is argued that the logistics system should coordinate all processes of movement of goods across the customs border of Ukraine, regulate the conclusion of foreign economic contracts and customs clearance of foreign economic transactions. Besides, effective customs logistics contributes to boosting all customs related processes and provides rationale for further strategic forecasting and planning. The use of international (customs) logistics involves crossing national borders, costs resulting from the reduction of customs clearance time and simplification of costly customs procedures. The keen interest of transport companies, owners of temporary storage warehouses, customs brokers and other agents in the effective logistics performance is underpinned by rapidly increasing export-import flows and their revenues growth, respectively. The study findings have provided argument for the critical need and relevance to address the customs logistics issues in the frameworks of an integrated approach, in particular, this close coordination of actions should refer to such operations as goods transportation in individual links of the supply chain, transhipment, warehousing and storage of goods, cross-border cargo control, declaration, specifics of import, export and transit of goods procedures, ensuring the supply chain security, simplified movement of goods in the supply chain, etc.
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9

Appeals, Ton, and Henry Struye de Swielande. "Rolling Back the Frontiers: The Customs Clearance Revolution." International Journal of Logistics Management 9, no. 1 (January 1998): 111–18. http://dx.doi.org/10.1108/09574099810805780.

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10

DZHEMLIKHANOV, T. H. "THE ESSENCE OF CUSTOMS CLEARANCE FOR SEA TRANSPORT." Law and Society 2, no. 2 (2020): 127–36. http://dx.doi.org/10.32842/2078-3736/2020.2-2.20.

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11

Sawhney, Rajeev, and Narendar Sumukadas. "Coping with customs clearance uncertainties in global sourcing." International Journal of Physical Distribution & Logistics Management 35, no. 4 (April 2005): 278–95. http://dx.doi.org/10.1108/09600030510599931.

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12

Klimek, Marcin. "Time reservation system of customs clearance – Ebooking Truck." Zeszyty Naukowe Uniwersytetu Szczecińskiego Problemy Transportu i Logistyki 32 (2015): 21–34. http://dx.doi.org/10.18276/ptl.2015.32-02.

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13

Lebid, Viktoriia, Tetyana Anufriyeva, Hanna Savenko, and Viktoriia Skrypnyk. "Study of efficiency of simplication of customs formalities on the digitalization basis." Technology audit and production reserves 1, no. 4(57) (February 28, 2021): 49–53. http://dx.doi.org/10.15587/2706-5448.2021.225627.

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The object of research is the processes of data exchange between subjects of foreign economic activity when performing customs procedures, namely, the introduction of a new computerized transit system NCTS within the framework of improving and harmonizing customs procedures. One of the most problematic areas is the lack of knowledge and awareness in the implementation of reforms on trade facilitation measures, and therefore there is a need to be able to reduce costs at the border, and costs associated with foreign trade transactions. The perspective is considered and the assessment of the state of modern customs policy is carried out on the example of Ukraine, the mechanisms of application of customs instruments for regulating foreign trade during the digitalization of customs are determined. The dynamics of export-import operations of Ukraine with other countries is analyzed. In 2020, exporting companies estimate the work of customs significantly better by 15 % compared to 2019. Among enterprises of various sizes, micro-enterprises often report problems at customs, and the greatest problems are considered to be overstatement of customs value of goods and outdated equipment of customs control zones. It is shown that one of the ways to improve the efficiency of customs procedures is to minimize personal contacts between the customs officer and the client, transfer most of the transactions online, use electronic services and mobile applications. Also, in the near future, a large-scale reconstruction of checkpoints is planned to reduce queues. It is found that the customs clearance procedures are not sufficiently automated, and the customs authorities are entrusted with many obligations. Thus, the customs authorities of Ukraine are forced to control goods during customs clearance more carefully than in the EU countries. The average duration of customs clearance of imported goods by the customs authorities of Ukraine is from 1 to 4 hours, depending on the region, while in developed countries such clearance takes only a few minutes. The conducted research is interesting for the participants of the international transport market. Since for business enterprises the use of one transit declaration for the delivery of goods from one country to another (from the customs office of departure to the customs office of destination), according to the general transit procedure, reduces the cost of customs procedures and the time required for their passage. Consequently, it reduces queues at the border, which means a faster flow of goods.
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Kulish, Anatolii, Volodymyr Chumak, Roman Chernysh, Oleksandr Khan, and Roman Havrik. "Measures to combat smuggling and corruption in the customs clearance of commercial goods in Ukraine." Revista Amazonia Investiga 9, no. 30 (July 7, 2020): 99–110. http://dx.doi.org/10.34069/ai/2020.30.06.10.

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The article deals with an important and relevant issue – measures to combat smuggling and corruption during customs clearance of commercial goods in Ukraine. The authors analyze the scientific doctrine regarding the nature and level of influence of smuggling and corruption on the state budget and the level of economic growth in Ukraine. It has been found out that scientists who choose different definitions and forms were unanimous about the negative nature and level of harmful influence of these phenomena on the economy of Ukraine. Various methods were used in the article: dogmatic, formal legal, and system-structural. It is proposed to analyze the main measures necessary to overcome smuggling and corruption in the customs clearance of commercial goods in Ukraine. First, the implementation of the principle of transparency in the activities of customs during the customs clearance of commercial goods. Second, updating the qualification requirements for positions in this service and the procedure for competitive selection. Third, criminalizing the smuggling of commercial goods. Fourth, establishing coordination of law enforcement and regulatory agencies of Ukraine with the relevant authorities of neighboring countries. Fifth, expanding the powers of the State Customs Service of Ukraine to investigate the smuggling of commercial goods. It is concluded that it is necessary and important to develop and introduce specific, rather than declarative, measures to counteract smuggling and corruption in the customs clearance of commercial goods in Ukraine.
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Krasova, Elena Viktorovna, and Violetta Mikhaylovna Ostanina. "Role and challenges of customs representative institute in foreign economic activity development." Vestnik of Astrakhan State Technical University. Series: Economics 2021, no. 2 (June 30, 2021): 108–18. http://dx.doi.org/10.24143/2073-5537-2021-2-108-118.

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The article considers the scientific and practical aspects of customs representative institution activity in Russia in the conditions of intense and challenging foreign economic activity (FEA) of enterprises. On the basis of customs process specifics identified in Russia and comprehending approaches to the development of the customs representative institution, a role of this institution’s subjects is determined, and the ambiguity of attitude towards them from the customs authorities is represented. The complication of FEA was noted as the main factor in increasing demand for the customs representatives’ services. The accelerated digitalization of the customs process that is carried out by Russian Federal Customs Service was noticed as a factor potentially limiting their activities. There has been presented the dynamics of customs representatives in Russia, the substantive coverage is studied, and the most requested customs brokerage services are listed. Moreover, the advantages and disadvantages of engaging customs representatives by FEA participants for customs clearance are also shown in this article. Among the merits of engaging customs representatives for customs clearance are particularly highlighted competence, flexibility in working methods, and responsibility of customs representatives with the variability of legislation and technique of working. Shortcomings are the risk of malpractice in providing services and the involvement of the declarant in illegal schemes in the customs clearance process. There has been given the analysis of the current practice, considered the issues of the actual and relevant challenges in the development of customs representative institution. Special attention focuses on the influence of legislative procedures, which regulate the activity of customs representatives and affairs related to digital problems of the customs process, the internal problems connected with the work of customs representatives, such as improvement of the organizational structure and competence of the staff. There have been provided general recommendations for improving the customs intermediaries’ efficiency by revising and adjusting the principles of their interaction with customs authorities, as well as by optimizing their internal organizational structure through a competent division of responsibilities between employees.
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SIDOROVA, Elena Yu, and Aleksei A. ARTEM'EV. "The customs procedure of duty-free trade: Methodological problems of indirect taxation and solutions." Finance and Credit 27, no. 6 (June 30, 2021): 1270–91. http://dx.doi.org/10.24891/fc.27.6.1270.

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Subject. The article discusses customs payments made as part of sale and purchase deals for imported goods passing the duty-free trade customs clearance procedure. Objectives. We study methodological aspects of indirect taxation in the sale of goods passing the duty-free trade customs clearance procedure, and determine economically reasonable consequences in common situations. Methods. We use the graphic method, methods of comparison and observation to prove the reasonableness, reliability of methodological provisions and provide our reasoning on economically correct tax implications of indirect taxes as part of sale of imported goods subject to the duty-free trade customs clearance procedure. Results. Setting forth effective rules for duty-free shops and the use of the duty-free customs clearance procedure, the government expected that goods be sold to outbound passengers. However, as the real situation shows, inbound passengers can also go for duty-free shopping. Some methodological issues and contradictions arose after the scope of the duty-free procedure changed. There are two types of deals in selling goods to a duty-free shop (the seller is a Russian resident in the first case, but not in the other). Furthermore, currently, duty-free shops may sell goods to each other, being in the Russian Federation, which also engenders complicated contractual schemes. Conclusions. The paper outlines scenarios of selling goods to duty-free shops, and respective tax implications. We also consider the mechanism for charging taxes on deals involving goods subject to the duty-free trade procedure. In this study, we determine the taxation of other transactions that duty-free shops can make, out of the scope of the duty-free trade customs clearance procedure.
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Dudchenko, V. V. "CONCEPTS AND ESSENCE OF CUSTOMS PROCEDURES IN ACCORDANCE WITH LEGISLATION OF UKRAINE." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 67–70. http://dx.doi.org/10.15421/391996.

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International trade is one of the main forms of international economic relations, so the contradictions arising from the customs clearance of goods have a significant negative impact on each country separately, and on the world economy in general. In this regard, the need to bring customs procedures to EU standards is not in doubt. Integration processes in the customs sphere make a significant contribution to the economic development of countries. In recent years, Ukraine has made good progress in the liberalization of traderegimes, this also applies to customs procedures. Procedures of customs control and customs clearance of goods transported across the customs border of Ukraine are uniform and regulated by the relevant legal acts. The essence of customs procedures is that they reflect the relevant conditions that must be observed in respect of goods placed under the relevant procedure. Also, with its help, the subjects of foreign economic activity exercise their rights and obligations in the customs sphere. In a broad sense, the customs procedure is a regulatory system, internally structured by legal relations, focused on achieving a specific legal result and consisting of relevant customs elements that successively change each other. In a narrow format, customs procedures are considered as a set of rules that define for customs purposes the requirements and conditions of possession, use and (or) disposal of goods in the customs territory of the customs union or abroad. Each customs procedure is a set of requirements stipulated by: the order of customs control of goods, customs clearance of goods and the peculiarity of collection (payment) of customs duties, the conditions of which depend on the purpose, form and conditions of their movement (that is, a certain customs regime). Knowledge of their legal nature and their implementation in full and in accordance with the requirements of the current legislation contributes to the strengthening of the customs policy of the state, the completeness of customs payments and reduces or even eliminates the possibility of transportation of contraband into the territory of the state. It should be noted that the effectiveness of customs procedures is determined by the balance of interests of the state and participants of foreign economic activity.
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Dudorova, Tetyana Yu. "DIRECTIONS FOR IMPROVEMENT OF GOODS DECLARATION IN CONDITIONS OF INTEGRATION PROCESSES." Management 28, no. 2 (March 29, 2019): 76–86. http://dx.doi.org/10.30857/2415-3206.2018.2.6.

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Introduction and purpose of the study. Trends in global development in the context of the global economic crisis dictate new challenges, in particular, the simplification of customs and logistics procedures during the import and export of goods to (from) the territory of countries. Today, the maximum approximation of customs procedures in Ukraine to the European and world standards is gradually being made, their maximum simplification at all stages, the reduction of the influence of the human factor on the results of the customs introduction of the elements of the electronic document flow system in the execution of customs clearance and customs control of goods.The hypothesis of scientific research. It is anticipated that in today's conditions of openness of the Ukrainian economy the necessary condition for the organization of the customs business – in general – and customs control, in particular, is the declaration, identification and control of customs value, which has fiscal and regulatory potential, and accordingly characterized by problematic issues that require new theoretical and practical approaches to its evaluation and control. The purpose of the article is to study the current mechanism of customs declaration of goods in Ukraine.Methods of research: in the process of work, the following methods of economic research were used: system-structural, abstract-logical, comparative and balance, expert assessments, etc.Results: The state of the procedure of customs clearance of goods is considered and investigated. The given results of practical introduction of electronic document circulation with the use of electronic digital signature in the customs business of Ukraine.Conclusions. The creation of a multifunctional integrated electronic customs system is aimed at strengthening Ukraine's customs security, further developing and adapting the information systems of the State Customs Service of Ukraine to the standards of the European Union, creating conditions for accelerating customs control and customs clearance procedures, improving the level of services provided by the state in the customs sphere, restriction of the possibility of committing illegal and corrupt acts.
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Fedorenko, V., T. Chabanets, and O. Foia. "PROVIDING THE CUSTOMS AUTHORITY OF UKRAINE THE CONTROL OVER THE MOVEMENT OF GOODS THAT CONTAIN SIGNS OF INTELLECTUAL PROPERTY OBJECTS: THEORY AND PRACTICE PROBLEMS OF FORENSIC RESEARCH." Criminalistics and Forensics, no. 65 (May 18, 2020): 606–23. http://dx.doi.org/10.33994/kndise.2020.65.60.

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The publication is devoted to the current problems of the theory and practice of providing by the officials of the specialized unit of the customs authority, in which, according to the official instructions, the functions performed to promote the protection of intellectual property rights and officials of the customs clearance unit of the customs authority of Ukraine. It is also considered the effective control over the movement of goods containing signs objects of intellectual property rights, as well as substantiation of proposals for improvement of the relevant law enforcement practice. Investigations, using special knowledge of forensic expertise are problematic questions concerning definition of the volume of rights of a utility model protected by a patent; the essential features that can be characterized by the object (product) protected by the patent for a utility model; requirements for the formulation of signs of a utility model established today by the current legislation. This is also concerned the determination of the technical nature and specific features of the object (product) subject to customs clearance, and regarding which there are questions of violation of the intellectual property rights; interpretation of the patent formula without studying the patent description for a utility model. There are also principles that should be guided by the allocation of signs in accordance with the formula of the utility model; identification of signs of an object (product) subject to customs clearance; principles that should be guided by comparable features of a formula protected by a patent with signs of an object (product) subject to customs clearance, etc. The proposals for improving the practice of preventing the customs authorities from moving counterfeit goods the importation of which into the customs territory of Ukraine or removal from this territory is a violation of intellectual property rights is substantiated.
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MYKULIAK, Olesia, and Roksolana STEFANYSHYN. "INTRODUCTION OF INFORMATION TECHNOLOGIES IN THE CUSTOMS PRACTICE OF UKRAINE." WORLD OF FINANCE, no. 4(61) (2019): 53–66. http://dx.doi.org/10.35774/sf2019.04.053.

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Introduction. International integration into the world economic community involves the mainstreaming of information technologies in the customs business. The study purpose is to analyze the regulatory and practical aspects of the functioning of electronic communications in the customs sphere of Ukraine, as well as assess the impact of information technologies on the development of Ukrainian customs practice. Methods. A number of methods are applied in the research article, including methods of critical analysis, scientific abstraction and generalization, methods of comparison etc. These methods outline and address challenges regarding the mainstreaming of information technologies into the customs practice of Ukraine. Results. The systematic introduction of electronic technologies in the Ukrainian customs system has some obstacles. The principle reason is lacking of a coherent position regarding the introduction for the electronic exchange of information with the state authorities issuing relevant permits. Moreover, the Ukrainian customs authorities do not have internal communication with the controlling authorities, that prevents the exchange of permit documents. Additionally, the issue of transition to electronic document circulation and the creation of a unified global system of “e-government” with a multitude of subsystems as well as lack of convenient access to tariff and statistical information. As the current legislation is focused on paper document circulation, there are problems with declaration and document circulation in an electronic way. Conclusions. Promising successful directions of electronic communications development in the Ukrainian customs business and raising the level of customs relations are the following ones: transparency and openness of customs clearance procedures; saving of time for customs clearance and control; minimization of opportunities for corruption; lack of subjectivity and manual interference in customs control procedures; motivation to carry out customs control in a quality manner; improvement of the business climate; automation of customs procedures of registration, checking of customs declarations in the mode of 24/7/365; distribution of declarations between inspectors automatically taking into account their workload, specializations and qualifications; in the absence of risks, automatic completion of customs clearance.
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da Cunha Ferreira,, Yuri, Antonio Carlos Kastner Olivi, Rodrigo Furlan de Assis, Luis Antonio de Santa-Eulalia, and Cristiano Morin. "Container scanning to reduce time of customs clearance process." Revista Gestão da Produção Operações e Sistemas 10, no. 4 (December 3, 2015): 39–54. http://dx.doi.org/10.15675/gepros.v10i4.1238.

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22

Hidayat, Raden Didiet Rahmat, Mohammad Iqbal Firdaus, Lis Lesmini, Endang Sugiharti, and Latifah Dwi Handayani. "PERBEDAAN WAKTU CLEARANCE IMPOR SEBELUM DAN SESUDAH IMPLEMENTASI PUSAT LOGISTIK BERIKAT (PLB)." Jurnal Logistik Indonesia 2, no. 1 (October 22, 2018): 1–8. http://dx.doi.org/10.31334/jli.v2i1.213.

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Pusat Logistik Berikat (PLB) or The Bonded Logistics Center is part of the Government's Economic Policy Package issued in September 2015. This clarified by Regulation of the Minister of Finance No. 272 of 2015 on Bonded Logistics Center (PLB) plus the Regulation of the Director General of Customs and Excise No. 1 of 2016, Regulation of the Director General of Customs and Excise No. 2 of 2016 and Regulation of the Director General of Customs and Excise No. 3 of 2016. The Implementation of Bonded Logistics Center (PLB) has managed to reduce the clearance time process from 4 days to 1.8 days.
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ZAMASLO, Olga, Oleg PIDKHOMNYI, and Marta PETYK. "IDENTIFICATION OF THREATS TO THE CUSTOMS SECURITY OF THE STATE." WORLD OF FINANCE, no. 4(61) (2019): 37–52. http://dx.doi.org/10.35774/sf2019.04.037.

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Introduction. The rapid revitalization of integration processes worldwide, the strengthening of international economic cooperation, the intensification of export-import operations increase the impact of the customs system on the state of the national economy. Therefore, there is an urgent need to use effective mechanisms of blocking and elimination of factors that undermine the customs of customs in order to comprehensively evaluate the effectiveness of the customs system and improve the level of customs security of the state. Purpose is assessing Ukraine’s customs security indicators and identification of sources of customs danger, clarification of the role and assessment of fiscal efficiency of customs authorities in ensuring the customs security of the state, development of recommendations on elimination of the main customs threats in the context of minimization of customs risks in the context of conflict of interests of individual participants of foreign economic relations. Results. The essence of the customs security of the state is revealed, the sources and threats to the customs security are identified. The importance of the indicators of the customs security of Ukraine through the prism of the customs load on the economy of the country and the efficiency of the activity of the customs authorities during 2009–2018 are analyzed. At the same time, it should be noted that the dependence of the state budget on 2/5 of the amount of customs payments is a separate risk from the point of view of the financial security of the state. It is established that the system of customs control, first of all, is characterized by qualitative output parameters, which for the most part are outside the direct jurisdiction of the customs authorities, but which directly affect the effectiveness of the customs administration in practice. The subjective factors influencing the efficiency of the customs administration are the level of information and technical support and the procedure for the organization of customs control procedures, time spent on customs clearance of goods, the establishment of communication relations between the customs relations, the level of qualification of employees and the knowledge and observance of all participants of the FEA and customs clearance procedures. It is confirmed that the main criteria for assessing the customs security of the state should be the completeness of payment of customs duties and the frequency of detection of cases of customs offenses. VAT reimbursement for bogus exports. The customs security of the state is closely related to the customs security of the subjects of foreign economic activity when crossing the goods across the customs border and is determined by the level of well-established interaction of all subjects of customs relations. Conclusion. Proposals for implementation of priority measures in the system of improving the customs security of Ukraine are substantiated and they include coordination of actions of all state bodies on the implementation of customs control in order to eliminate the corruption component during the passage of customs and border clearance, modernization of information support and communication between employees of the customs authorities and entities activities
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Yurynets, Oksana. "Priority problems of the work of Ukrainian customs authorities in the terms of European and Euro-Atlantic integration." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 1 (June 1, 2021): 96–103. http://dx.doi.org/10.23939/smeu2021.01.096.

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Today, more and more companies focus on problems in customs clearance of products crossing the border during the implementation of export-import activities. In the context of European and Euro- Atlantic integration, which promote the accession of Ukrainian enterprises to the single European market, one of the priority tasks is the urgent solution of existing problems in the customs sphere. After all, one of the integral stages of Ukraine’s economic integration into the European Union is the successful accession of customs authorities to the Customs Union through harmonization of customs procedures with European norms, introduction of common customs principles and permanent improvement of customs activities on the basis of progressive customs instruments. The results of the survey of domestic exporters and importers that was conducted by the Institute for Economic Research and Policy Consulting indicated the following key problems in the work of Ukrainian customs authorities: insufficient quality of customs legislation; low level of transparency and openness of customs authorities; corruption and bribery among customs officers; intentional overstatement of the customs value of goods; low level of quality of technical support of customs authorities; low level of qualification of customs officers; frequent changes in the organizational management structure of customs authorities and their management; burdensome fiscal function of customs authorities. The identified problems in the work of customs authorities of Ukraine in the context of European and Euro-Atlantic integration made it possible to identify priority directions for improving customs procedures: increasing efficiency, transparency and non-discrimination of customs procedures for export-import operations, reducing the cost of customs clearance for export-import, absolute harmonization of domestic customs legislation with European norms, unification of customs procedures with European customs practices in export-import operations, reduction of bureaucracy of customs procedures in export-import operations, optimization of customs payments in export-import operations, etc. The implementation of these directions of improvement of customs procedures in the export-import operations should take place with the use of specific urgent customs instruments, which will promptly solve the existing urgent problems in the work of customs authorities.
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Denysenko, Mykola P. "MANAGEMENT TECHNOLOGIES FOR ENHANCING INTEGRATED PROCESSES IN THE CUSTOMS AND LOGISTICS SERVICES SECTOR." Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, no. 3 (December 29, 2020): 57–66. http://dx.doi.org/10.30857/2413-0117.2020.3.5.

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The article discusses the issues of modern electronic technologies implementation in managing integrated processes in the customs and logistics services sector in Ukraine. It is argued that collection and processing of large amounts of information are hardly possible without the use of latest information technology advancements. It has been verified that to operate effectively, the "Electronic Customs" should involve close interaction between all its subsystems, such as electronic declaration; electronic document management; risk analysis and risk management; transit control delivery; single interdepartmental automated system for collecting, storing and processing information; implementation of fully automated government control; unified database of regulatory and reference documentation used for customs purposes; information support for audit and law enforcement activities. The research findings have revealed a number of benefits of using the electronic declaration pattern, in particular, it contributes to boosting trade, reducing the time period for customs control, eliminating of subjective factors while handling customs procedures through the use of online prior notification and preliminary electronic customs declaration in the frameworks of customs clearance of goods and customs documents and goods delivery. Ultimately, building a multifunctional integrated system of "Electronic Customs" is focused towards better facilitating and enhancing the customs units performances by speeding up customs control and customs clearance procedures, improving the public service quality in the area government customs regulation, mitigating the risk of any illegal actions and corruption along with ensuring and enhancing the customs services security in Ukraine, contributing to further development, adaptation and successful harmonization of information systems of the State Customs Service of Ukraine to the European Union standards and good practice.
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Seonuk Song. "Infringement and Protection of Intellectual Property Rights in Customs Clearance." Journal of International Trade & Commerce 11, no. 3 (June 2015): 179–94. http://dx.doi.org/10.16980/jitc.11.3.201506.179.

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Mirtaleb, Shekofe, and Morteza Sameti. "The Role of Performing Audit after Clearance in the Customs." Asian Journal of Research in Banking and Finance 5, no. 3 (2015): 99. http://dx.doi.org/10.5958/2249-7323.2015.00047.4.

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28

Gani, Azmat. "The Efficiency of Customs Clearance Processes Can Matter for Trade." International Advances in Economic Research 22, no. 1 (December 10, 2015): 109–10. http://dx.doi.org/10.1007/s11294-015-9556-6.

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29

Л.І., Прокіпчук. "Удосконалення митного оподаткування: сучасний стан." Economics and Management, no. 86(1) (February 28, 2020): 87–92. http://dx.doi.org/10.36919/2312-7812.1.2020.87.

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This article explores the current status of customs payments and the development of proposals on the prospects for their collection. It is determined what payments we attribute to customs: duty, excise tax on imported goods (products) in the customs territory of Ukraine, value added tax on goods (products) imported into the customs territory of Ukraine. The main types of customs duties used in Ukraine are indicated, namely: import duties; export duty; seasonal duty; special types of duties (special duty; anti-dumping duty; countervailing duty); additional import duty. It is noted that the organization of the levying of duties consists in three positions: determination of the heading and the country of origin of the goods; control of timely and correct payment of duties and other taxes; ensuring that the owner of the goods returns excess tax payments. The analysis of customs payments to the State Budget for 2009 (after Ukraine’s accession to the World Trade Organization) – 2018 (it has been investigated that customs revenue has been increasing since 2009). The main ways of improving the system of administration of customs payments are outlined, namely: improvement of information and educational support of the customs authorities; strengthening the control of customs authorities on the correct classification and determination of the country of origin of goods; simplification of the customs clearance system; use of electronic declaration only; development of the state program of development of foreign trade activity; promoting the implementation of European Union experience into national practice; intensifying the fight against corruption, especially in customs posts; application of the simplified procedure for customs clearance of goods; providing tax benefits and discounts; formation of effective management, creation of a system for controlling the entry into circulation of goods.
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Brendak, Alina. "LEGAL ASPECTS OF CUSTOMS RISK MANAGEMENT IN UKRAINE." International Journal of Legal Studies ( IJOLS ) 1, no. 3 (June 30, 2018): 139–52. http://dx.doi.org/10.5604/01.3001.0012.2165.

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Legal framework is a core element of every public activity. Customs affairs are not an exception. Main source of customs regulation in Ukraine is a Customs Code adopted in 2012. According to article 320 of Ukrainian Customs Code forms and scope of control, sufficient to ensure that the customs legislation and international treaties of Ukraine are observed at the time of customs clearance, shall be selected by the customs offices (customs stations) on the basis of the risk management system. Thus, proper functioning of risk management system is a crucial thing for selective customs control. Aim of this article is to describe legal basis for customs risk management system application and to find out if there are any gaps in customs legislation, which prevent form its full-fledged functioning and use. So apart of customs risk management legislation, some general provisions are to be analyzed further. Keywords: customs regulations in Ukraine, customs control, risk management system, risks analysis, risks assessment, risk profile, risk indicators.
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31

KHUDZHATOV, M. B. "CRISIS MANAGEMENT IN THE FIELD OF CUSTOMS SERVICES." Business Strategies, no. 8 (August 26, 2017): 32–37. http://dx.doi.org/10.17747/2311-7184-2017-8-32-37.

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The article considers results of the analysis of activity of the organizations engaged in foreign economic activities, and the main directions of anti-crisis management in the organizations of foreign trade activities using the services in the sphere of customs clearance of goods.
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32

Satyadini, Agung Endika, Abdul Basir, and Adi Barata. "A Cutting-Edge Approach to Risk Management Framework: Upswing Customs Administration." Journal of Management Research 12, no. 1 (December 9, 2019): 57. http://dx.doi.org/10.5296/jmr.v12i1.16011.

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It is worth observing that in the context of customs administration, risk management plays a crucial role in coordinating activities to direct and control risk that help customs officials for addressing the problem of limited resources, increased trade volume, and the need for prompt clearance. However, it is also worth highlighting that customs risk management framework needs to be dynamically improved to meet the changes in global value chain. This study analyzed the successful experiences in area of risk management, as well as important international documents, recommended by World Customs Organization and proposed a cutting-edge approach of customs risk management framework, in accordance with the importance of risk management in the process of trade facilitation and customs procedures.
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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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Anatolievich Ostanin, Vladimir, Viktor Aleksandrovich Kosenko, and Zlata Vladimirovna Glukhova. "Discretionary Principles of Management: Justification of Practical Application in the Customs Service." International Journal of Engineering & Technology 7, no. 4.38 (December 3, 2018): 375. http://dx.doi.org/10.14419/ijet.v7i4.38.24585.

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In the context of globalization and internationalization of economic relations, there is an active development of customs services, in which regulation of a certain part of the customs service moves to the international level. The quality of services provided by the customs authorities influences not only the time needed to complete customs formalities, but also the financial risks and costs of all participants involved in foreign economic activity. The increasing foreign trade turnover requires improvement of the movement and processing mechanisms of goods and services across the customs border of the Russian Federation, which necessitates the active implementation of new services and technologies of customs clearance. Customs service is understood not only as a public service performed by public authorities, but also as a specific type of activity aimed at facilitating the implementation of foreign economic operations carried out by commercial organizations of the customs sphere.
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35

Lee, Bong-Soo. "An Assessment of the Application of Korea’s Electronic Customs Clearance Performance." Korea International Trade Research Institute 14, no. 5 (October 31, 2018): 309–21. http://dx.doi.org/10.16980/jitc.14.5.201810.309.

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36

Hsu, Chaug-Ing, Hsien-Hung Shih, and Wei-Che Wang. "Applying RFID to reduce delay in import cargo customs clearance process." Computers & Industrial Engineering 57, no. 2 (September 2009): 506–19. http://dx.doi.org/10.1016/j.cie.2008.02.003.

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37

Dzhemlikhanov, Timur. "Historical aspects of the development of customs clearance on maritime transport." Journal of Education, Health and Sport 10, no. 10 (October 30, 2020): 333. http://dx.doi.org/10.12775/jehs.2020.10.10.032.

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38

Gerhátová, Zuzana, Vladislav Zitrický, and Vladimír Klapita. "Analysis of Customs Processing of Wagon Consignment at Slovakia-Ukraine Border." LOGI – Scientific Journal on Transport and Logistics 12, no. 1 (May 1, 2021): 58–66. http://dx.doi.org/10.2478/logi-2021-0006.

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Abstract In the territory of the Slovak Republic, the transportation of goods from east to west is carried out in Eastern Slovak Trasnsshipment. The transportation of goods in direct international rail transport between the Slovak Republic, the Russian Federation, and Ukraine is carried out through the border crossing points Čierna nad Tisou – Čop and Maťovce – Užhorod. These border crossing points are places on a broad-gauge and standard-gauge railway, wherer loading, unloading, and reloading of goods from wider gauge wagons to narrower gauge wagons shall be carried out. There is also a shift of transport mode from SMGS to CIM and other services associated with this transport. An important document affecting the functioning of the single railway market is the Customs Code of the European Union and its provisions. It should be noted that the Common Economic Area of the European Union is also the common customs area of all the Member States. In the case of the cross-border international rail transport organisation, there are no control services due to the customs clearance of the goods. For carriers and customers, this means easier process organisation thanks to the provisions of the Customs Code.
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39

Krumeich, Julian, Timo Bredehöft, Dirk Werth, and Peter Loos. "Computer-Assisted E-Customs Transactions." International Journal of Electronic Government Research 11, no. 1 (January 2015): 21–38. http://dx.doi.org/10.4018/ijegr.2015010102.

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E-government aims to ease administrative processes based on an electronic handling. While larger enterprises can often benefit from electronically integrated governmental transaction services, small and medium-sized enterprises (SME) regularly face certain obstacles. For instance, this can be observed in the context of e-customs transactions. According to a United Nations study, an inefficient customs clearance is responsible for 7% of international trade costs. Hence, governments across the world aimed to reduce administrative burdens by introducing electronic customs systems. The paper at hand examines existing approaches of electronically declaring exports to e-customs systems focusing the German ATLAS system. Based on an evaluation regarding the appropriateness of existing approaches from the perspective of SME, the paper concludes that none of them sufficiently meets their specific requirements. To tackle this status-quo, the paper presents the concept of computer-assisted e-customs transactions as well as the EXPORT system, which is a prototypical implementation of the proposed concept.
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40

Chauhan, Vijay Singh, and Arun Prasath K. "Three-Legged Race to Trade Facilitation: Case Study at Jawaharlal Nehru Custom House." Studies in Microeconomics 6, no. 1-2 (June 2018): 140–54. http://dx.doi.org/10.1177/2321022218805275.

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In this paper, the authors use the tool of ‘Time Release Study’ (TRS), advocated by the World Customs Organization and the World Trade Organization under the Trade Facilitation Agreement, to assess the efforts being taken at Jawaharlal Nehru Custom House (JNCH), the largest customs house in India towards trade facilitation. They explain the multi-stakeholder concept of customs clearance process and the mathematical quantification of release time. Thereafter, relying on the data collected for the TRS 2018, which the authors piloted at JNCH, they identify three sets of issues that are critical to drawing up a roadmap to achieve the time release target of 72 hours for import cargo through sea ports, which has been mandated by the National Trade Facilitation Action Plan 2017–2020 . The three sets of issues identified are time of submission of the import documents by importers (commonly known as bill of entry), level of facilitation or intervention (as determined by the risk management system) and involvement of non-fiscal concerns that may require processing by regulatory authorities, other than customs. Highlighting the nuanced impact of extent of pre-arrival processing and different grades of facilitation or inspection, the paper emphasises the necessity for a concerted and cooperative effort to achieve the challenging release time target. JEL Classifications: C41, D04, Z18
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41

Piterska, V. M. "Mechanisms of customs formalities in the international transport system." Herald of the Odessa National Maritime University, no. 60 (March 21, 2020): 132–39. http://dx.doi.org/10.33082/2226-1893-2019-3-132-139.

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The effective implementation of customs operations is one of the main manifestations of the high degree of development of the logistics system in terms of the formation of an international transport complex while ensuring national security of the state. The technology of customs and transport regulation should ensure the acceleration of goods turnover and passenger traffic, which is one of the main tasks of most customs agencies of foreign countries caused by various integration processes in the field of tourism development, the international distribution of labor, the creation of common labor markets, as well as the organization of an international logistics system. The introduction of balanced, stable technologies of customs control and customs clearance creates the conditions for the stable functioning of the logistics system, its strengthening, helps to accelerate the process of goods distribution, develop the export potential of domestic products, deepen inte-gration in the European and world systems and enhance participation in international customs organizations.
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42

한상훈. "A Study on the On-line Overseas Shopping and Customs Clearance System." 전자무역연구 13, no. 1 (February 2015): 1–23. http://dx.doi.org/10.17255/etr.13.1.201502.1.

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43

Deng, Hui-Fang, Wen Deng, Han Li, and Hong-Ji Yang. "Authentication and access control in RFID based logistics-customs clearance service platform." International Journal of Automation and Computing 7, no. 2 (May 2010): 180–89. http://dx.doi.org/10.1007/s11633-010-0180-x.

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44

Hee Sung Bae, 이양기, and Wooyoung Lee. "The Effect of Customer Service on Firm Performance: Developing Scales for Performance Measurement of Customs Clearance Firms." Journal of International Logistics and Trade 11, no. 2 (August 2013): 47–70. http://dx.doi.org/10.24006/jilt.2013.11.2.003.

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45

BAE, Hee-sung, Woo-young LEE, and Yang-kee LEE. "The Effect of Customer Service on Firm Performance: Developing Scales for Performance Measurement of Customs Clearance Firms." Journal of International Logistics and Trade 11, no. 2 (August 2013): 47–70. http://dx.doi.org/10.24006/jilt.2013.11.2.47.

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46

Piterska, Varvara, Anatoliy Shakhov, and . "Development of the Methodological Proposals for the Use of Innovative Risk-Based Mechanism in Transport System." International Journal of Engineering & Technology 7, no. 4.3 (September 15, 2018): 257. http://dx.doi.org/10.14419/ijet.v7i4.3.20129.

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It can be concluded that the system of analysis and risk management is an effective mechanism for accelerating of customs clearance and improving of the quality of customs control in the functioning of the transport system. The proposed risk management mechanism for performing customs and technological procedures within the transport system reflects a sequence of actions that involves selecting one or more monitoring objects for careful analysis and determination of risk indicators, followed by a decision on the use of forms and methods of customs control, taking into account the probability the occurrence of potential or real loss. The use of the proposed methodology will significantly shorten the time of customs procedures, and therefore, reduce the time of transportation of goods across the border, exclude the downtime of transports through the implementation of simplified controls taking into account the requirements of the World Trade Organization, as well as the integrated use of the Kyoto Convention on the basis of assessing of the loss from the risk situation.
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47

Lytvynenko, N. O., M. M. Nashkerska, and Y. Y. Fal. "Import Operations with Goods: Features of Taxation and its Accounting Reflection." Business Inform 10, no. 513 (2020): 276–85. http://dx.doi.org/10.32983/2222-4459-2020-10-276-285.

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The article, based on the analysis of views of scholars on the essence of the term of «import operation» and establishing the relationship of its content with the terms of «import activity» and «import», suggests a generalized definition of the term of «import operations with goods» as an aggregate of inter-relational actions, that are carried out by the subject of one country by means of buying (acquiring) commodity and material valuables from a resident of another country with mandatory or optional crossing of the customs border for further use (consumption) of such assets or their marketing. Import operations with goods are part of import activities. On analyzing the current legislative and normative regulations of foreign economic activity, the peculiarities of import operations carried out by entrepreneurial entities in Ukraine were disclosed and some inconsistencies in the accounting display of certain costs related to customs clearance of goods during import together with tax credit for the operations on the import of goods into the customs territory of Ukraine were identified. In order to correctly define the income taxation base for enterprises that carry out import operations with goods, it is proposed to differentiate (with the appropriate guidance, provided in the annex to the regulation on accounting policy) the non-base costs related to customs clearance of imported goods as those included in the original cost of goods under the article «Other expenses», and those related to the costs of certain period. The article proposes particular directions for improving the reflection in the system of double-recording of the tax credit on the operations of the import of goods into the customs territory of Ukraine, which will ensure compliance with the indicators both in the value added tax declaration and on the taxpayer’s personal account, considering their analytical context.
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48

Massami, Erick, and Malima Manyasi. "Analysis of the Performance of Cargo Clearance Formalities Based on Fuzzy VIKOR Clustering Model: A Case of Dar es Salaam Seaport." Journal of Economics and International Business Management 9, no. 1 (April 19, 2021): 1–19. http://dx.doi.org/10.33495/jeibm_v9i1.20.134.

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The ability of a seaport to attract traffic in a highly competitive environment can be negatively affected by its inefficiency and ineffectiveness of cargo clearance formalities. This study analyses the performance of cargo clearance processes at Dar es Salaam Seaport. A questionnaire survey was conducted on a random and stratified sampling of key cargo clearance service providers in Dar es Salaam Port. The data is analysed by Fuzzy VIKOR Clustering Model (FVCM) which is a combination of Fuzzy Clustering Model (FCM) and Fuzzy VIKOR Model (FVM). The results of the analysis reveal that the Customs Authority, Freight Clearing & Forwarding Companies, and Other Government Departments as the most effective agencies in business process management in the port. Moreover, Shipping Agents are the least effective agency in business process management in the port. Keywords: Seaport, Cargo Clearance, Fuzzy Clustering Model, Fuzzy VIKOR Model, Analysis
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Jarašūnienė, Aldona. "FORMULATION OF OPTIMAL INTERNATIONAL FREIGHT TRANSPORT OBJECTIVE." TRANSPORT 17, no. 5 (October 31, 2002): 201–4. http://dx.doi.org/10.3846/16483840.2002.10414043.

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To increase the attraction of Lithuania as a transit country striving to promote carriers' border crossing activities and facilitate customs clearance procedures as well as freight delivery to clients it is necessary to identity the main obstacles, to analyse them and to select adequate measures and means for their elimination. Therefore, on the basis of the formulation of transport freight management objective, as well as basing on the assessment of indeterminacy of external impacts, it would be possible to deduce the main causes of idle time of transport means in customs, to estimate the dependence of service time in proportion to transport flow.
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50

Korobkova, Olena. "Theoretical bases of implementation of customs procedures at movement of cargoes in containers." INNOVATIVE ECONOMY, no. 1-2 (2021): 180–87. http://dx.doi.org/10.37332/2309-1533.2021.1-2.25.

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Purpose. The aim of the article is the theoretical substantiation of expediency of obligatory formation and application of preliminary decisions on classification and origin during customs control of cargoes in containers. Methodology of research. The theoretical and methodological basis of the study is formed by the works of foreign and domestic scientists and practitioners on customs control and implementation of state customs. Methods of theoretical generalization, analysis and synthesis, scientific abstraction are used to clarify the nature and role of customs control; observation and formalization – to monitor the effectiveness of the customs control system when moving goods in containers across the customs border of Ukraine. Findings. The main normative and legal acts of Ukraine concerning the procedure of execution of customs procedures related to the organization of customs control at checkpoints across the state border are analysed. It is established that one of the key obligations of Ukraine under the Economic Part of the Association Agreement with the EU is to accede to the Convention on a common transit procedure, which requires the introduction of NCTS, which will speed up and improve customs procedures for goods in containers moving through Ukrainian European border, reduce the cost of cross-border trade in goods with European countries, and more effectively counter attempts to violate customs regulations. The advantages of Ukraine's accession to the Convention have been identified. Possibilities of making preliminary decisions by the customs authorities on the classification and origin of goods moving across the customs border of Ukraine are revealed. Originality. Substantiation of expediency of formation and application of previous decisions as obligatory has been further developed, which will help to improve customs control when moving cargo in containers across the customs border of Ukraine, by excluding operations to determine the UCG FEA (Ukrainian classification of goods of foreign economic activity) code and country of origin after crossing the customs border. Practical value. The results of the study can be proposed in the activities of customs officials in order to increase the efficiency of customs control and reduce the time of customs formalities for goods moving across the customs border of Ukraine. Key words: customs control, preliminary decisions, customs formalities, customs clearance, customs procedures, joint transit.
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