Search

Changes and uncertainty in the customs operating environment and the growth of trade and travel volumes have affected how customs administrations manage and approach their tasks. As a result of technological development, the role of customs in border control has changed dramatically. Thus, the massive volume of goods, the way they are traded worldwide, and the speed of such transactions create additional fiscal, security, financial, and safety risks, affecting the resources available to customs services. The current geopolitical situation has significantly impacted the role of customs services. The topic is relevant to simultaneously assure both the quality of the services provided by the customs and compliance with the requirements set in the framework of limited resources. This study focuses on customs risk management (CRM) issues. It acknowledges that the customs services must continuously improve their operational methods, including promoting a more structured, integrated, and systematic way to manage customs risks. Based on the literature review, we examine the CRM-related challenges and how scholars address them in the scientific literature. This study aims to identify and analyse the contemporary challenges in CRM from its effectiveness point of view. We employ a systematic literature review, searching in most recognised databases and covering the period of 2005–2024. We follow this with a qualitative content analysis and synthesis, summarising and discussing the study results. We identify and discuss relevant key factors contributing to effective CRM. Finally, we conclude with the implications of the findings for CRM practice and policy, as well as with various potential developments in CRM that we suggest for further work. [ABSTRACT FROM AUTHOR]

We take the establishment of cross-border e-commerce comprehensive pilot zones as the quasi-natural experiment, based on China’s General Administration of Customs Database, China Customs Online Inquiry Platform, ‘Cross-Border E-Commerce Retail Import Commodity List’ and other data. By employing the staggered DID method, this paper systematically investigates the potential of cross-border e-commerce to enhance the quality of imported products. The research findings reveal the following: Since the introduction of the cross-border e-commerce comprehensive pilot zones, there has been a significant improvement in the quality of imported products in China. These effects, however, vary across different product types and regions, suggesting heterogeneous impacts. The cross-border e-commerce comprehensive pilot zones have facilitated the development of import trade in China through three main avenues: reducing search costs, resolving financing challenges, and lowering tariffs. These measures have collectively contributed to the reduction of trade costs. [ABSTRACT FROM AUTHOR]

Board courses have been highlighted in all higher education institutions regardless of the program. Most education institutions, if not all, are using board performance as one of their marketing strategies to attract more enrollees, and the customs administration is not an exception. Thus, this study is conducted to determine whether mock board performance is associated with licensure examination performance and if it can predict such. The study utilized thirty-six (36) takers from 2021 - 2023. Kolmogorov-Smirnov Test of 2-independent Sample is used and determined that data are normally distributed with significance values greater than 0.05. On the other hand, Spearman-Rank Correlation is used and determined that Performance in the Mock Board Examination is directly related to the Performance in the Customs Broker Licensure Examination with significance values less than 0.05. On the other hand, simple regression is used and determined that performance in the mock board examination is a determinant for the performance in the licensure examination obtaining probability values of less than 0.05. [ABSTRACT FROM AUTHOR]

Conflict is inevitable in all organizations as well as in all professions and with proper management its negative effect can always be mitigated. This research utilized a descriptive-comparative approach and determined the extent of conflict management practices in customs brokerage from one hundred eighty professional brokers. Results revealed that customs brokers highly practiced the following conflict management: Competing, Collaborating, Compromising, Avoiding, and Accommodating. Likewise, results further revealed that there is no difference in the extent of practices of conflict management by customs brokers when industry, years in practice, and age are considered. [ABSTRACT FROM AUTHOR]

Genetically modified (GM) food is still highly controversial nowadays. Due to the disparate policies and attitudes worldwide, demands for a rapid, cost-effective and user-friendly GM crop identification method are increasingly significant for import administration, market supervision, etc. However, as the most-recognized methods, nucleic acid-based identification approaches require bulky instruments, long turn-around times and trained personnel, which are only suitable in laboratories. To fulfil the urgent needs of on-site testing, we develop a point-of-care testing platform that is able to identify 12 types of GM crops in less than 40 minutes without using laboratory settings. Our system integrates sample pre-treatment modules in a microfluidic chip, performs DNA amplification via a battery-powered portable kit, and presents results via eye-recognized colorimetric change. A paraffin-based reflow method and a slip plate-based fluid switch are developed to encapsulate and release amplification primers in individual microwells on demand, thus enabling identification of varied targets simultaneously. Our system offers an efficient, affordable and convenient tool for GM crop identification, thus it will not only benefit customs and market administration bureaus, but also satisfy demands of numerous consumers. [ABSTRACT FROM AUTHOR]

Subject. Theoretical and practical issues related to customs control carried out by customs control authorities after the release of goods into free circulation. Objectives. Studying the main specific characteristics of the operation and development of customs controls after the release of goods in the Russian Federation; identifying individual components of customs control and areas for the further development and improvement thereof; analysing the performance of customs authorities in carrying out customs checks, the dynamics of offences and crimes, and the effectiveness of interactions with tax authorities. Methodology. When addressing the current issue related to the analysis of customs control after the release of goods, the categorical framework was studied and scientific information sources were analysed using systemic and logical approaches and methods of general science for acquiring knowledge. Results. Based on the analysis, the main specific characteristics of the practice of customs control after the release of goods in the Russian Federation were determined; individual components of the customs control after the release of goods were identified and areas for the further development and improvement thereof were elaborated; performance of customs authorities in carrying out customs checks was analysed. Scope of application. The results of the performed work can be used in the activities of customs and tax authorities in carrying out verification measures in respect of legal persons, natural persons and sole proprietors. Conclusions. The paper determined the necessity of improving the system of customs control after the release of goods in the Russian Federation; identified individual components of customs control after the release of goods, which should be implemented in domestic practice and developed in the course of control activities; analysed the performance of customs authorities in carrying out customs checks and impact thereof on the dynamics of offences and crimes; and assessed the effectiveness of interactions with tax authorities.

The development of international e-commerce has expanded opportunities for business and consumption in Kazakhstan and worldwide. However, these rapid changes have challenged the governments’ regulation of the flow of cross-border goods, ranging from clearance to customs duty and taxes collection. Among concerns is the flow of low-value consignments, the impact of which had previously been seen as beneficial. This paper examines whether cross-border ecommerce and the de minimis threshold are advantageous in Kazakhstan based on context, description, cause-and-effect and statistical analysis. The findings show a partial impact of de minimis threshold changes on the increase in retail e-commerce goods imported and on the decrease in the value of mis-declared goods; however, in Kazakhstan the consequences from the import of misdeclared low-value goods on the tax revenue are insignificant. Misuse of the de minimis threshold in Kazakhstan is confirmed by the study. Government actions for solving this problem involve giving higher priority to people’s access to higher quality and/or cheaper personal use goods. Also, the potential for further improvement of statistics on cross-border e-commerce is identified. [ABSTRACT FROM AUTHOR]

The phenomenon of customs valuation of goods is considered the cornerstone of customs clearance of goods, as it is one of the most essential elements that the customs administration takes into consideration in determining the amount of duties and customs duties due for the import process. In addition to the fact that it represents the source of the majority of disputes between customs and economic operators, as it is the main motive for customs fraud and smuggling operations. the importance of the value lies in facilitating trade, enhancing economic certainty among economic operators, controlling commercial competition and combating smuggling, in addition to being among the gray measures in foreign trade policy. Therefore, the world trade organization worked to frame it through the Customs Valuation Agreement. Through this paper, we will shed light on the value position of customs in simplifying customs clearance procedures and enhancing economic competitiveness. [ABSTRACT FROM AUTHOR]

Bureaucratic reform has been an important focus of many countries facing the complexity of public administration issues. Indonesia, as a country with a complex and prolix bureaucracy, is no exception. To simplify and improve bureaucratic efficiency, the Indonesian government, through the Ministry of State Apparatus Utilization and Bureaucratic Reform, implemented a policy of transforming structural positions into functional positions. This research aims to analyse the effectiveness of the transformation policy of structural positions to functional positions of employees within the Customs and Excise Regional Office (KWBC) Sumbagtim and its impact on improving service quality. The research method uses a qualitative approach through interviews, observation and document analysis. The type of qualitative research used is a case study, a research strategy in which researchers carefully investigate phenomena by implementing specific programs, unique events, implementing activities, or a process that occurs in a group of individuals. The data collection method used in this research refers to the results of in-depth interviews, observation, and document analysis. The results showed that the structural transformation to functional positions has significantly changed the quality of KWBC Sumbagtim services. Although some employees faced difficulties adapting to the process, this policy positively impacted service efficiency, responsiveness, and accuracy. [ABSTRACT FROM AUTHOR]

Our research has shown that digital solutions have increased the efficiency of official audits carried out by the National Tax and Customs Administration (hereinafter Nemzeti Adó-és Vámhivatal, NAV), making it easier to compare tax authority and taxpayer data. A new way of thinking has been introduced at the NAV as a result of digitalisation solutions. The overall impact is positive, with synergies between NAV and taxpayers. Following the beginnings, we will look at the digital solutions of the present and map out the opportunities for development in the near future, using several research methods. What has NAV's digitisation activity given us and what can it give us? Time, efficiency, smoother administration, more queries for taxpayers and their partners. A change of mindset, a changing audit methodology, permanent change. Transforming jobs, the possibility of using artificial intelligence. The focus of audits will remain on the examination of human activities, but the role of the human factor in audits will be reduced. [ABSTRACT FROM AUTHOR]

The article titled "Dockside reading: Hydrocolonialism and the Custom House" by Isabel Hofmeyr explores the historical significance of the customs office in Durban as a site of imperial control and governance. The author examines the role of customs officials in regulating the import and export of goods, including books and periodicals, and how they evaluated and censored ideas based on copyright legislation. The article also delves into the concept of hydrocolonialism, highlighting the symbolic importance of water in the transfer of slaves and the formation of creolized societies. Overall, the article provides insights into the customs office as a space of scrutiny and control, shedding light on the broader themes of administration, governance, and postcolonial literature. [Extracted from the article]

Copyright of International Forestry Review is the property of Commonwealth Forestry Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)