World Customs Journal最新文献

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Collaborative Border Management 协作式边境管理
World Customs Journal Pub Date : 2020-03-30 DOI: 10.55596/001c.116307
Chappell Lawson, Alan Bersin
{"title":"Collaborative Border Management","authors":"Chappell Lawson, Alan Bersin","doi":"10.55596/001c.116307","DOIUrl":"https://doi.org/10.55596/001c.116307","url":null,"abstract":"This article challenges the conventional approach to border management, which despite many innovations in recent decades still involves unilateral efforts to protect territorial boundaries. A better alternative for neighbouring country-dyads, wherever the prospect of war has become implausible, is collaborative border management. This approach involves extensive, deep collaboration to facilitate legitimate trade and travel through authorized ports of entry, combat transnational criminal activity, and manage crossborder ecological resources.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219962","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 Extent of the Illicit Cigarette Market in Australia: Using Publicly Available Data in a ‘Top-Down’ Approach to Estimation 澳大利亚非法卷烟市场的规模:利用公开数据进行 "自上而下 "的估算
World Customs Journal Pub Date : 2020-03-30 DOI: 10.55596/001c.116305
R. Preece, Alain Neher
{"title":"The Extent of the Illicit Cigarette Market in Australia: Using Publicly Available Data in a ‘Top-Down’ Approach to Estimation","authors":"R. Preece, Alain Neher","doi":"10.55596/001c.116305","DOIUrl":"https://doi.org/10.55596/001c.116305","url":null,"abstract":"There have been several recent attempts to estimate the size of the Australian illicit tobacco market. The two most recent studies have provided significantly different results, with the Australian Taxation Office (ATO) arriving at an estimate of 5 per cent as the extent of the illicit component of the market, while a tobacco industry–funded approximation conducted by KPMG has suggested this figure to be 14.1 per cent. This paper investigates whether a new methodology for undertaking such an estimate could produce more accurate results and examines publicly available information to explore if there are datasets that could help determine which estimate of the illicit market may be more accurate. The resulting ‘top-down’ approach identifies an estimate lying between the ATO and KPMG estimates, although it is limited to the illicit cigarette market in Australia. Implications of the results are discussed, and suggestions for further research are presented.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220167","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: 2
The Role and Importance of Customs Representation to the Old Customs Control System in the Republic of Bulgaria 海关代表处对保加利亚共和国旧海关监管系统的作用和重要性
World Customs Journal Pub Date : 2020-03-30 DOI: 10.55596/001c.116306
Momchil Antov
{"title":"The Role and Importance of Customs Representation to the Old Customs Control System in the Republic of Bulgaria","authors":"Momchil Antov","doi":"10.55596/001c.116306","DOIUrl":"https://doi.org/10.55596/001c.116306","url":null,"abstract":"The complex nature of foreign trade operations and related customs formalities are some of the prerequisites giving rise to the need for customs representation to form part of the customs process. Such representation is a necessary part of international supply chains, as the requisite professional knowledge in the sphere of customs compliance serves to protect the interests of both the economic operators involved and the state represented by the customs administration. The services provided by the customs representatives facilitate the smooth passage of the consignments through the relevant customs formalities, lead to a reduction in the time for customs clearance and, through consultation, lead to increasing the wellbeing of the economic operators who trust them. At the same time, customs administrations generally have a trustworthy and predictable partner: the customs representative who understands the customs formalities and actively assists in fulfilling the tasks and objectives assigned to them. In the context of the Republic of Bulgaria, customs representatives play an important role in customs procedures and participate in a substantial part of import, export and transit operations.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220041","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
Tariff Barriers and Non-Tariff Barriers: Appraising Colombia’s Protectionism 关税壁垒与非关税壁垒:评估哥伦比亚的保护主义
World Customs Journal Pub Date : 2020-03-01 DOI: 10.55596/001c.116310
Jose Jaime Baene Rojas, Abraham Allec Londoño Pineda
{"title":"Tariff Barriers and Non-Tariff Barriers: Appraising Colombia’s Protectionism","authors":"Jose Jaime Baene Rojas, Abraham Allec Londoño Pineda","doi":"10.55596/001c.116310","DOIUrl":"https://doi.org/10.55596/001c.116310","url":null,"abstract":"Tariff barriers (TBs) are regulated under the provisions of the General Agreement on Tariffs and Trade (GATT), such as the most-favoured-nation treatment article, which establishes that trade concessions granted to one member are applied immediately and without conditions to all other members. Likewise, the schedule of concessions on goods, which indicates that all trade concessions made by members must be reported under the legal agreement’s ‘bound’ rates. Then, if one World Trade Organization (WTO) member raises applied tariffs above their bound level, any WTO member can sue the country for this action. However, on the other hand, the non-tariff barriers (NTBs) are more complex to regulate due to a state’s ability to adopt many different new measures, which makes the measures hard to identify as barriers. Furthermore, the opacity of many NTBs also makes enforcement of regulations a complicated international endeavour. Thus, the international trading system assumes that there will be essential challenges and seeks to develop explicit provisions for this kind of protectionism. This paper, which is based on the findings of a comprehensive review of Colombia’s situation, provides a general explanation of TBs and NTBs as protectionist measures within the foreign trade of this Latin American country. In doing so, the research identifies the TBs and NTBs currently adopted, the effects of these barriers on this economy, and the sectors that are meaningfully affected by these measures.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141226740","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: 5
In the Name of Legal Certainty? Comparison of Advance Ruling for Tariff Classification Systems in the European Union, China and Taiwan 以法律确定性的名义?欧盟、中国和台湾地区关税分类制度预先裁定的比较
World Customs Journal Pub Date : 2016-08-29 DOI: 10.2139/SSRN.2831508
Shu-Chien Chen
{"title":"In the Name of Legal Certainty? Comparison of Advance Ruling for Tariff Classification Systems in the European Union, China and Taiwan","authors":"Shu-Chien Chen","doi":"10.2139/SSRN.2831508","DOIUrl":"https://doi.org/10.2139/SSRN.2831508","url":null,"abstract":"In many jurisdictions, international traders can apply to customs authorities for an advance ruling for tariff classification before they import or export their goods. The advance ruling system for tariff classification is expected to grant more legal certainty to international traders because they can communicate with customs authorities and receive a legally binding tariff classification decision in advance. Such a system is important in the facilitation of international trade. In this paper, the advance ruling systems for tariff classification in the European Union (EU), China and Taiwan will be compared. It is shown that the advance ruling systems for tariff classification in these three jurisdictions all emphasise the efficiency of customs administration more than the legitimate expectation and procedural rights of the applicants. This imbalance might result from the complicated nature of tariff classification; however, it can also make the advance ruling system less attractive for international traders to use.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89742537","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: 4
Voluntary Supply Chain Security Program Impacts : an Empirical Study with BASC Member Companies 自愿供应链安全计划的影响:基于BASC成员公司的实证研究
World Customs Journal Pub Date : 2007-01-01 DOI: 10.4324/9781315850504-22
Ximena Gutierrez, Philippe Wieser, J. Hintsa
{"title":"Voluntary Supply Chain Security Program Impacts : an Empirical Study with BASC Member Companies","authors":"Ximena Gutierrez, Philippe Wieser, J. Hintsa","doi":"10.4324/9781315850504-22","DOIUrl":"https://doi.org/10.4324/9781315850504-22","url":null,"abstract":"Managing security in global supply chains has been gaining increasing attention in business and governmental agendas since the terrorist attacks in the United States in 2001. Since then several new voluntary government-business partnership programs have emerged to enhance security in end-to-end supply chains. However, a few programs have existed for a longer time, one of them is the BASC (Business Alliance for Secure Commerce) program, active as a business alliance in Latin America since 1996, originally fi ghting narcotics smuggling, and later converted into a holistic supply chain security management program. Understanding the implications – costs, tradeoffs, benefi ts, etc. – of security management programs is a complicated task, with very limited existing literature. This paper, being the fi rst survey of its kind, presents the results of the survey carried out with 102 BASC member companies, including: (1) the most commonly implemented security measures; (2) the most (and least) efficient security measures; (3) the relationship between the cost and effectiveness of the measures; and (4) the benefi ts obtained while implementing these security measures. Finally, the paper provides recommendations for governmental and company decision makers on designing future ‘win-win’ supply chain security programs.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2007-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74790016","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: 40
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