The book was created as a study and support tool for the teaching and practical-laboratory activities of the three-year degree course in International Sciences and European Institutions (EIS) at the ...Department of International, Legal and Historical-Political Studies of the University of Milan and aims to offer a systematic overview of customs regulations, as a specific technical aspect within the broader context of the discipline of international trade. One of the main objectives is to make students, and all those who approach customs matters, perceive the absolute concreteness of the same, dwelling on the illustration of the main institutes, procedures and technical elements that form the basis of customs assessment. As a complement, the regulatory framework governing trade restrictions is then presented, with particular reference to the control of exports of dual goods, highlighting the delicate aspect of the related penalties and the strategic importance of a conscious and adequate approach to the discipline on the subject. From the overall picture, it clearly emerges how compliance in customs matters today represents a decisive factor in the qualification of trustworthy economic subjects, which is becoming increasingly important in the scenario of international trade relations. A number of in-depth materials are recalled and integrated in the text, to allow a more detailed analysis of specific aspects relating to the topics covered.
Purpose
This study examines the impact of raising the ceiling value of Electronic Commerce Custom Declarations (ECCD) on Turkey's export performance processed via ECCD during the COVID-19 period.
...Design/methodology/approach
This paper examines the impact of the pandemic conditions on Cross-Border Electronic Commerce (ECCD) exports from Turkey to 47 countries over 42 months before and during the pandemic. An empirical analysis using the Pooled Mean Group (PMG) and Mean Group (MG), Panel Autoregressive Distributed Lag (ARDL) approach was conducted to identify the factors affecting export flows.
Findings
The findings suggest that raising the ceiling of the ECCD trade is a vital factor in increasing exports. and this result is robust after controlling for pandemic conditions. On the other hand, although the COVID-19 shock mitigates the export volume of ECCD in the short run, it changes by reversal and increases the export level in the long run. Additionally, the number of COVID-19 cases and deaths in Turkey have a significant and negative impact on export flows in the short run, while they have a positive and significant effect in the long run.
Practical implications
The results of this study have practical implications for policymakers, emphasizing the potential and significance of Cross-Border E-Commerce (CBEC) trade.
Originality/value
The study is a pioneering effort in the literature of CBEC to explore how changes in the upper limit on customs declarations can affect export flows, taking into account the impact of the COVID-19 pandemic.
The current regulation provides for the possibility of creating special (free) zones and equivalent territories (hereinafter — SEZ) in the Arctic (territories of advanced development and the Arctic ...zone of the Russian Federation). Within the framework of SEZs, the customs procedure of a free customs zone (hereinafter — FCZ) can be applied, which provides opportunities to conduct economic activities with foreign goods without paying customs duties. The purpose of the study is to investigate the peculiarities of applying the customs procedure of a free customs zone in the Arctic. The following research methods were used in the preparation of the article: economic, analytical methods, method of comparison and generalization. This simplification can be demanded by Russian organizations — residents (participants) of the territories of advanced development and the Arctic zone of the Russian Federation. The proposed article is devoted to the consideration of the mechanisms of the above-mentioned simplifications provided for the residents of the “Arctic” SEZ. At the same time, the application of the customs procedure of FCZ in the SEZ territories is an important tool of the state economic policy, designed to ensure the creation of comfortable conditions for taxation of foreign goods. Issues related to the status of goods manufactured in SEZs using foreign goods that are placed under the FCZ customs procedure are largely related to Russia’s international obligations underlying the current regulation. In practice, the set of legally established simplifications analyzed in the article creates conditions for more effective activity of SEZ residents.
The aim of the article is to develop a typology for purchase and sale of foreign goods under the customs procedure of the customs warehouse and to propose a mechanism for the formation of ...economically sound tax consequences of VAT based on this typology. The subject of the research is transactions with goods under the customs procedure of the customs warehouse and their taxation mechanism. The methodological basis was economic methods, a generalization method, and a comparison method to study the approaches in Russia and abroad to the formation of the institutional structure of the customs procedure of the customs warehouse. The study results are a typology of purchase and sale of foreign goods under the customs procedure of the customs warehouse, the base for economically sound tax consequences that comply with the principle of neutrality in determining the tax consequences of VAT. The author concludes that for taxpayers relied on economic rather than tax interests, it is necessary to create conditions in the tax and customs legislation of the Russian Federation that taxation was identical in identical operations. Thus, it is necessary to clarify the norms of Article 147 of the Tax Code of Russia, so that under the current regulation were no legal opportunities to reject Russian territory as a place of sale of goods located in the Russian customs warehouse when they undergo the customs procedure of the customs warehouse. The directions for future research are to develop a mechanism for introducing economically sound tax consequences that comply with the principle of neutrality in determining VAT for sale of foreign goods imported into the territory of the Russian Federation and placed under the customs procedure of the customs warehouse.
The article considers the problems of promoting the export activities of Ukraine. One of the tasks of the state in the context of European integration is the development and improvement of export ...activities of Ukrainian enterprises, which is impossible without measures to support and promote it on the part of the state. The integration of Ukraine into the European Union has contributed to the emergence of an objective need for reforming customs legislation and rethinking the methodology of its customs policy, as an element of the state policy for the protection of the national borders and security of Ukraine. The aim of the article is to justify the promoting effect of the customs regimes in Ukraine, the commodity structure of exports and the logistics component on the development of an export-oriented economy in the context of balancing the interests of exporters and the state under conditions of intensified foreign trade. In the framework of the study, the customs policy of Ukraine is analyzed, the essence of a customs regime is revealed, and the types of customs regimes are determined. The analysis of customs regimes in Ukraine showed that one of the most used ones is export. Furthermore, the structure of Ukraine exports is investigated, the top 10 current product groups are identified, and promising sectors of the economy are described. The comparison of the export structure of Ukraine with the world structure made it possible to determine that the commodity orientation of Ukraine’s exports is consistent with the global trends. Successful functioning in the international trade space is impossible without mainstreaming the logistics concept, continuous development of the functions, methods and tools of international logistics. A review of the regulatory support of logistics activities at intensifying exports in Ukraine is carried out and the main conventions on the regulation of international transport are systematized.
In today’s global market, companies are constantly confronted with the competition on the local, national
and international level. Companies therefore use a variety of strategies and tools to become ...and/or remain
competitive. Potential areas for cost reduction in companies are supply chain management and logistic and
customs procedures. Implementation of various logistic standards in supply chain management can provide
significant cost savings for the company’s daily operations and thus reduce overall costs and improve
the competitiveness.
Using different customs procedures and logistic standards to reduce their costs and become more competitive
in the market is necessary for Croatian companies. The method of using these tools is not a one-time
process and requires constant efforts. Companies therefore have to be ready to improve daily to be and
remain competitive. Using a variety of modern customs procedures can save their money and time, not
only through these procedures, but also through better use of their employee’s time, their own vehicles and
other equipment.
The paper analyzes various customs procedures and logistic standards that can help companies save time
and money and improve their competitiveness. In the example of Croatian company, which uses various
available procedures and standards the benefits of their use are shown. Apart from bringing savings in operations,
all these procedures and standards allow the company to be better, cheaper and more attractive
to buyers.
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