Customs Research and Applications Journal最新文献_第3页

The ASEAN WITHOUT A CUSTOMS UNION OR A SINGLE MARKET CONSEQUENCES OF THE ASEAN ECONOMIC COMMUNITY BLUEPRINT 2025 东盟没有关税同盟或单一市场的后果是2025年东盟经济共同体蓝图

Customs Research and Applications Journal Pub Date : 2020-08-11 DOI: 10.31092/craj.v2i1.20

Moh Firstananto Jerusalem

{"title":"The ASEAN WITHOUT A CUSTOMS UNION OR A SINGLE MARKET CONSEQUENCES OF THE ASEAN ECONOMIC COMMUNITY BLUEPRINT 2025","authors":"Moh Firstananto Jerusalem","doi":"10.31092/craj.v2i1.20","DOIUrl":"https://doi.org/10.31092/craj.v2i1.20","url":null,"abstract":"Abstract \u0000In the ASEAN Economic Community blueprint 2015 the term “single market” was used as a goal of economic community. Theoretically, single market is a level of economic integration after customs union. Under that blueprint, customs union could have a chance to be established as a necessary prerequisite for single market. However, the new blueprint 2025 does not adopt single market concept anymore. Different terms have been introduced namely “integrated and cohesive economy” and “unified market”. This article aims at assessing economic integration concept adopted in the ASEAN Economic Community blueprint by utilizing content analysis. It will review the change of concept by employing economic integration theory in order to indicate the direction of economic community goal. The finding is that the change of terms reflects the change of concept. As a result, ASEAN Economic Community will have a different direction in pursuing economic integration. Therefore, under the new blueprint ASEAN will not proceed to customs union and single market. However, it will remain at free trade area level of economic integration. In addition, ASEAN will not be a close trade block but tend to be an open regionalism in relation to non-ASEAN countries or regions. \u0000Keywords: ASEAN Economic Community, Customs Union, Single Market, Economic Integration, Open Regionalism.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126576807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of IJ-EPA to Indonesia Export: Interupted Time Series (ITS) Approach IJ-EPA对印尼出口的影响:中断时间序列方法

Customs Research and Applications Journal Pub Date : 2020-08-11 DOI: 10.31092/craj.v2i1.45

Yuafanda Kholfi Hartono, Sumarto Eka Putra

{"title":"The Effect of IJ-EPA to Indonesia Export: Interupted Time Series (ITS) Approach","authors":"Yuafanda Kholfi Hartono, Sumarto Eka Putra","doi":"10.31092/craj.v2i1.45","DOIUrl":"https://doi.org/10.31092/craj.v2i1.45","url":null,"abstract":"Indonesia Japan Economic Partnership Agreement (IJ-EPA) is a bilateral free-trade agreement between Indonesia and Japan that has been started from July 1st, 2008. After more than a decade of its implementation, there is a question that we need to be addressed: Does liberalization of IJ-EPA make Indonesia’s export to Japan increase? This question is important since the government gives a trade-off by giving lower tariff for certain commodities agreed in agreement to increase export. Using Interrupted time series (ITS) analysis based on time-series data from Statistics Indonesia (BPS), this article found that the impact of IJ-EPA decreased for Indonesia export to Japan. Furthermore, this paper proposed some potential commodities that can increase the effectiveness of this FTA. The importance of this topic is that Indonesia will maximize the benefit in implementing of agreement that they made from the third biggest destination export of their total export value, so it will be in line with the government's goal to expand export market to solve current account deficit. In addition, the method that used in this paper can be implemented to other countries so that they can maximize the effect of Free Trade Agreement, especially for their export.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126497410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The THE COMPARISON OF THE CUSTOMS DUTY AND RICE PRODUCTIVITY IN ASEAN 东盟国家关税与稻米生产力之比较

Customs Research and Applications Journal Pub Date : 2020-08-11 DOI: 10.31092/craj.v2i1.48

M. Z. Abidin, A. Yoga

引用次数: 0

RULES OF ORIGIN AND ORIGIN PROCEDURES CHALLENGES WHEN THAILAND JOINS CPTPP 泰国加入CPTPP对原产地规则和原产地程序的挑战

Customs Research and Applications Journal Pub Date : 2020-08-11 DOI: 10.31092/craj.v2i1.44

Thipsuda Srisupornphan, Indri Riesfandiari

{"title":"RULES OF ORIGIN AND ORIGIN PROCEDURES CHALLENGES WHEN THAILAND JOINS CPTPP","authors":"Thipsuda Srisupornphan, Indri Riesfandiari","doi":"10.31092/craj.v2i1.44","DOIUrl":"https://doi.org/10.31092/craj.v2i1.44","url":null,"abstract":"We study challenges might be faced in Rules of Origin (ROO) and origin procedures practices when Thailand decides to join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). ROO and origin procedures currently most practiced for multi-lateral FTAs in Thailand is those under ATIGA, become the comparison benchmark. This study shows several core differences between ROO and origin procedures under ATIGA and CPTPP. By using literature study and interview method, it is argued that CPTPP practice is more liberalised and flexible than ATIGA practice. However, several challenges are identified, namely: CPTPP’s relaxed requirements of originating goods which may impact to Thai’s industries; Thai’s unfamiliarity with Regional Value Content (RVC)’s calculation methods need careful attention and knowledge improvement so that Thai’s firms will be able to declare accurate information for the certificate of origin (c/o) issuance; liberal accumulation that highly facilitates trade; and the producer, exporter, and importer are allowed to issue the certificate of origin where pre-exportation origin verification and checking on certificate of origin accuracy are not inspected by any authority in the exporting Party. Circumventions may be occurred and become Customs’ challenges due to responsibilities of Customs are both trade facilitation and revenue collection.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116391950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives 筛选标准对有效通关后审计(PCA)的作用:孟加拉国的观点

Customs Research and Applications Journal Pub Date : 2020-07-12 DOI: 10.31092/craj.v2i1.51

M. Hossain

{"title":"The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives","authors":"M. Hossain","doi":"10.31092/craj.v2i1.51","DOIUrl":"https://doi.org/10.31092/craj.v2i1.51","url":null,"abstract":"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. \u0000The 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. \u0000Moreover, 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. \u0000This 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. \u0000Furthermore, 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.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115604273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Comparison of the Excise Tax Policy for Human Development in ASEAN 东盟国家促进人类发展的消费税政策比较

Customs Research and Applications Journal Pub Date : 2019-12-10 DOI: 10.31092/craj.v1i1.27

M. Zainul Abidin

{"title":"The Comparison of the Excise Tax Policy for Human Development in ASEAN","authors":"M. Zainul Abidin","doi":"10.31092/craj.v1i1.27","DOIUrl":"https://doi.org/10.31092/craj.v1i1.27","url":null,"abstract":"The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.This is supported by the existence of an excise tax policy that imposes high tariffs and isimposed on various types of negative products. AMS has implemented an excise policy toprotect the health of its citizens through restrictions on the consumption of products thathave a negative impact on the health of individuals and society. Goods subject to exciserelated to health protection include: cigarettes, alcoholic beverages and sweetenedbeverages. The excise policy in AMS varies with the excise tax rate and the types of goodssubject to excise duty. Countries that charge relatively high excise tax rates include:Singapore, Brunei Darussalam, Malaysia, and Thailand. The countries that charge the mostvariety of negative products are Brunei Darussalam, Malaysia, the Philippines andThailand.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115485024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Trade Facilitation , Bonded Logistic Centre and Logistic Cost 贸易便利化、保税物流中心与物流成本

Customs Research and Applications Journal Pub Date : 2019-12-10 DOI: 10.31092/craj.v1i1.32

Agung Budilaksono

{"title":"Trade Facilitation , Bonded Logistic Centre and Logistic Cost","authors":"Agung Budilaksono","doi":"10.31092/craj.v1i1.32","DOIUrl":"https://doi.org/10.31092/craj.v1i1.32","url":null,"abstract":"This study aims to analyze the extent of benefits obtained by Bonded Logistic Centre (PLB)users in terms of efficiency of time and logistics costs by the harmonization of customspolicy in trade facilitation. Method of analysis that used in this research is survey methodthat combined by descriptive method. The sample data consist of six provinces. There are 20PLB companies that have good performance that service about 300 companies. Thecomparison of cost and time is viewed from transportation, inventory and administrationaspects obtained from surveys and interviews with companies that already utilizing PLBfacilities. The result of the analysis shows that in general PLB gives improvement inlogistics cost and time in terms of: delivery of goods to warehouse, delivery of goods fromwarehouse to industry, and the raw material storage time. Based on the interviews with thePLB users, there are still obstacles in the implementation of the utilization of PLB,especially from the administration or the handling of licensing documents related to therestriction rules including its infrastructure. The analysis shows that PLB is potential toimprove the future of logistics performance by the right harmonization of customs policyrelated to trade facilitation","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131683978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Post Border Control Policy: Stakeholder Analysis Perspective 后边境管制政策:利益相关者分析视角

Customs Research and Applications Journal Pub Date : 2019-12-10 DOI: 10.31092/craj.v1i1.11

Tofa Apriansyah, A. I. Munandar

{"title":"Post Border Control Policy: Stakeholder Analysis Perspective","authors":"Tofa Apriansyah, A. I. Munandar","doi":"10.31092/craj.v1i1.11","DOIUrl":"https://doi.org/10.31092/craj.v1i1.11","url":null,"abstract":"The distribution of unregistered Drugs and Foods during the 2015-2017 period—includingillegally imported Drugs and Food—dominates the findings in Drug and Food control,according to the inspection and investigation of Indonesia National Agency of Drug andFood Control (BPOM) and Directorate General of Customs and Excise (DGCE). This studyaims to determine stakeholder understanding and analysis in implementing BPOMRegulation No. 29 of 2017 and BPOM Regulation No. 30 of 2017. The qualitative methodwith Stakeholder Analysis is used as an analysis on data obtained through literature studiesand structural official interviews and executive officers at BPOM and DGCE. The resultsshow that the performance of BPOM Inspection & Certification Officer, BPOMInvestigator, and DGCE Law Enforcement Officer became Definitive Stakeholder ininfluencing the implementation of those regulations. Head of Division of BPOM Inspectionand Certification, Head of Division of BPOM Law Enforcement and Head of Division ofDGCE Law Enforcement proved to have enough team strength and authority to becomeDominant Stakeholders. Community, passanger, business actors, importers can becomeDangerous Stakeholders because they have personal and business interests if theregulations are not clear or consistent enough. It is necessary to form an integrated teambetween institutions in order to fight against the entry of illegally imported Drug and Food.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129806761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Estimating the Impact of ASEAN China Free Trade Agreement on Indonesia’s Trade Balance 中国-东盟自由贸易协定对印尼贸易平衡的影响分析

Customs Research and Applications Journal Pub Date : 2019-12-10 DOI: 10.31092/craj.v1i1.10

Muhammad Junaidi

引用次数: 0

Evaluation of State Levies Policy on Cigarette and E-Cigarette 国家卷烟和电子烟征税政策评价

Customs Research and Applications Journal Pub Date : 2019-12-10 DOI: 10.31092/craj.v1i1.13

Indriani, Zaky Syahdan Ali

{"title":"Evaluation of State Levies Policy on Cigarette and E-Cigarette","authors":"Indriani, Zaky Syahdan Ali","doi":"10.31092/craj.v1i1.13","DOIUrl":"https://doi.org/10.31092/craj.v1i1.13","url":null,"abstract":"Cigarettes and e-cigarettes are goods that have negative externalities. Due to the negative externalities, thegovernment needs to control the consumption of these two goods with the imposition of state levies. From thisbackground, this study discusses the evaluation of policies on state levies imposed on cigarettes and ecigarettes. This study aims to determine the structure of state levies imposed on cigarettes and e-cigarettes,and to know the differences in treatment of state levies on cigarettes and e-cigarettes. This research hasqualitative research with descriptive research types. The results of this study found that conventionalcigarettes consisted of three levies, that was Excise, VAT Tobacco Products, and Cigarette Tax, while ecigarettes consisted of two levies, namely Excise and VAT Tobacco Products. In addition, it was also foundthat the difference in treatment of state levies on conventional cigarettes and e-cigarettes, the first there was adifference in excise rates for the two goods, and the second there were differences in the treatment of cigarettetax imposition on the two goods. From the results of this study it is recommended that the government equalize the excise rates of the two goods and the Cigarette Tax treatment equation for the two goods.","PeriodicalId":368241,"journal":{"name":"Customs Research and Applications Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128642839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0