The present research is based on the development of a conceptual model, which will allow customs procedures to be carried out with transparency, at the same time allowing the user a quality service ...through the National Customs Service of Ecuador. The mentioned entity is in constant innovation and improvement, collaborating with the development of the country in observance of the national development plan. For the present research, documentary review is used, which has been of great benefit to obtain transcendental information; in this sense, the present research proposes the development of procedures for efficient customs management, so that users obtain beneficial negotiations with representative results for their commercializing companies of agricultural inputs.
Customs Volpe Martincus, Christian; Carballo, Jerónimo; Graziano, Alejandro
Journal of international economics,
05/2015, Letnik:
96, Številka:
1
Journal Article
Recenzirano
Odprti dostop
All international trade transactions are processed by custom agencies and such processing takes time. Despite the fact that time is a key trade barrier, the time it takes for shipments to clear ...customs and how customs' processing times affect firms' exports remain largely unknown. In this paper, we precisely estimate the effects of custom-related delays on firms' exports. In so doing, we use a unique dataset that consists of the universe of Uruguay's export transactions over the period 2002–2011 and includes precise information on the actual time it took for each of these transactions to go through customs. We account for potential endogeneity of these processing times by exploiting the conditional random allocation of shipments to different verification channels associated with the use of risk-based control procedures. Results suggest that delays have a significant negative impact on firms' exports along several dimensions. Effects are more pronounced on sales to newer buyers.
•We estimate the effects of custom-related delays on firms' exports.•Our transaction-level export data inform the actual customs clearance times.•We address endogeneity of these times by exploiting the customs process' design.•Results suggest that delays have a significant negative impact on firms' exports.•The evidence indicates that effects are more pronounced on sales to newer buyers.
Customs procedures used in trade Landowski, Bogdan; Angowska, Samanta; Holenko, Konstyantyn
MATEC Web of Conferences,
2023, Letnik:
375
Journal Article, Conference Proceeding
Recenzirano
Odprti dostop
An important issue related to the international exchange of goods is the legal norms related to customs issues. In this area, customs procedures are important issues. The is deals with the problem of ...legal regulations on the application of customs procedures in international trade. The article deals with the issue of customs procedures applied to the issue of the introduction of goods into the customs territory of the European Union. The considerations are illustrated on the example of one of the member countries of the European Union. Classifications and characteristics of customs procedures are presented. In order to illustrate the considerations presented in the work, the process of transportation of goods from one of the member countries of the European Union to Singapore was analyzed in terms of the selection of the customs procedure. The article also presents examples of events and factors causing disruptions in transportation processes, which not only translate into transportation and trade costs, but also can affect potential disruptions in supply chains.
In this descriptive analytical study conducted within the Jordanian Customs Department, the influence of Customs Intelligence and Risk Management on Sustainable Supply Chain practices and their ...subsequent effects on Customs Department Logistics were investigated. Data collected through a structured questionnaire distributed to department employees were analyzed using Smart PLS-4. The findings revealed that Customs Intelligence significantly shapes Sustainable Supply Chain practices, emphasizing the importance of data driven decision-making in achieving sustainability goals. Effective Risk Management strategies were found to positively contribute to Sustainable Supply Chain initiatives, highlighting the symbiotic relationship between risk mitigation and sustainability. Sustainable Supply Chain practices, in turn, were demonstrated to enhance the efficiency of Customs Department Logistics. Furthermore, the study unveiled that Sustainable Supply Chain acts as a mediator, enhancing the impact of both Risk Management and Customs Intelligence on Logistics outcomes. These findings collectively underscore the intricate dynamics of these factors in the context of the Jordanian Customs Department, providing valuable insights for optimizing logistics operations, ensuring compliance, and fostering sustainability. This paper contributes valuable insights and empirical evidence to the fields of customs-related logistics, risk management, sustainable supply chain management, and logistics operations within the Jordanian Customs Department. The paper provides recommendations that have the potential to inform and improve logistics practices, benefiting stakeholders in both the public and private sectors and advancing the understanding of these critical dynamics in the broader logistics and supply chain management discipline.
Неефективтсть системи митного регулювання, недосконал1сть iснуючои системи монторингу експортно-тпортних операций, низький ртень дотримання бюджетнои дисциплти, ттьова економжа вимагае змти iснуючих ...та розробки нових методичних тдходw до удосконалення системи митного контролю. Метою статтi е формування стратегтних iнiцiатив щодо розвитку митного контролю у системi забезпечення фтансовои безпеки держави за допомогою методичного тструментарт ОЛР-аналпу. Методологтною основою досл^ження е застосування методт анализу i синтезу, порiвняння, методичного тструментарт ОЛР-аналпу. Об'ектом до^дження е закономiрностi розвитку механизму митного контролю у системi забезпечення фiнансовоi' безпеки держави. Предметом досл^ження е методичт засади розвитку митного контролю у системi забезпечення фтансовои безпеки держави. Метою проведеного авторами ОЛР-аналгзу митного контролю у системi фтансовои безпеки е з'ясування потенцшних джерел збшьшення митних платежiв до бюджету за наявного впливу зовтшнього середовища. 1нформацшною базою для розрахунку GAPрозривт е сума митних платежiв, стягнута органами Державнои податковои служби до зведеного бюджету, та плановi показники, визначенi Законом Украини «Про державний бюджет». Удосконалено методичний тдхtö до виявлення, оцтки та усунення стратегтних розривт як об 'екта митного контролю в системi забезпечення фтансовои безпеки, розробленого на пiдставi методики «GЛP-аналiзу». На вiдмiну вiд кнуючих пiдходiв, в даному випадку в якостi контрольного показника визначено величину розрахованих GЛP-розривiв мж запланованими та фактично отриманими сумами митних надходжень до державного бюджету. Запропонований в роботi авторський пiдхiд передбачае оцтку причин виникнення стратегiчних розривiв та дозволяе сформувати стратегiчнi iнiцiативи щодо розвитку митного контролю у системi забезпечення фтансовои безпеки держави, пов 'язаш з структурою його механизму.
In December 2019, the National Archives and Records Administration (NARA) approved an Immigration and Customs Enforcement (ICE) Schedule DAA-0567-2015-0013 request for disposition of detainee records ...that included sexual assault and abuse allegation information. Despite receiving a record number of objections, NARA did not change the temporary status of the documents in question. This essay examines ICE record creation and NARA record handling policies, as well the Freedom of Information Act’s role in the transparency of both entities.
The paper provides a brief overview of art export regulations in the Mediterranean region from the 19th century to the laws adopted in the 1920s and 1930s. It then focuses on the German law of 1919 ...requiring works of art that were predominantly privately owned and of outstanding value to be entered in a register, the so-called List of Nationally Important Artworks. Once the works were listed in this index, they were subject to authorization for export. Despite the high importance the National Socialists attributed to Greek and Roman art as an eternal art, only one percent of the artworks that were classified as nationally valuable were from ancient periods. The instrumentalization of the export regulation through the National Socialist regime is illustrated by the example of Albert Lévy's collection of antiquities in Hamburg. For provenance research, it is essential to determine how laws were extended, applied, bypassed, or overruled during National Socialism and, thus, instrumentalized as a means of state power.
Метою дослдження e теоретичне обГрунтування митного регулювання, виявлення недолив його функцюнування у довоенний та военний перюди, розробка eidnoeidnux практичнихрекомендацш, пошук альтернатив щодо ...задоволення попиту на ¡мпортн'1товара та послуги, а також в'1дновлення митно! та фшансово'! безпеки краши з умовою забезпечення глобального партнерства в частин/ peanisauiïамнадцято1' urni сталого розвитку «Партнерство зароди сталого розвитку». Визначено, що митне регулювання e тдсистемою державного регулювання зовн'1шньоеконом'1чно1 д'1яльност'1, що визначае та контролюе процес перем'1щення moeapie i послуг через митний кордон. Проведено онал'13 сучасних тенденщй, динамши митно! безпеки та //' складових у площиж зд/иснення ефективного митного регулювання та забезпечення митних İHmepecie краши. Розраховано та проаналвовано ключов! показники та шдикатори, яю визначають р'юень митного навантаження на економму краши. Спостер'1гаеться негативна тенденщя за такими показниками, як: забезпечення митними платежами doxodie державного бюджету кроши, забезпечення митними платежами податкових надходжень, викононня планових покозниюв за митними платежами. Значущють митних платеж1в у доходах i податкових надходженнях державного бюджету e неспростовною. Проведено пор'жняльний анал'13 довоенно! та военно! структура митних платежж. Дослужено динамжу обсяг'1в оподаткованого ¡мпорту та податкового навантаження на нього в Украш! протягом 2018-2023 рр. Ключов! тенденцп досл1джуваних показниюв та шдикаторю мають спадаючий характер. Найбтыиий спад спостер/'гаеться у nepiodu пандемп-2020pİK та на початку вшни - 2022 piK. Досл1джуються партнерсью в!дносини держава та суб'ект'1в господарювання у контекст! питания митного регулювання через впроводження система тльгового оподаткування ¡мпорту у военний перюд. Проведено систематизащю нормативно-правових axmie 2022 року, що зафшсували птьгов! умови для cy6'exmie господарювання. Визначено проблема митного регулювання довоенного пер'юду, як! суттево вплинули на його оперативжсть та функщональну спроможжсть у военний пер'юд. Запропоновано заходи подальшого н!велювання зазначених проблем з щллю евроштеграцп.
The state budget is the main instrument of state management. The most important source of income for the state budget is taxes, not only in Slovakia but also within the European Union. For the reason ...mentioned above, the tax area is the focal point of tax collection and recovery of tax arrears. An essential task of the state is to ensure efficient financial administration (tax and customs offices that carry out administration, control and enforcement proceedings), including a stable legislative system that effectively detects tax evasion. Tax evasion occurs most often in indirect taxes, i.e., in the case of VAT and consumption taxes. The article aims to point out typical illegal tax evasion in the consumption tax field and the fight against tax evasion. Analysis and comparison methods were used in the research. The analysis was carried out based on the data of the Financial Administration of the Slovak Republic, where the results of the control activities of the customs authorities were analyzed with a focus on consumption taxes. I drew attention to the most frequently occurring tax evasions in individual excise taxes as well as to the results of the investigation of the Criminal Office of the Financial Administration of the Slovak Republic in the detection of customs tax evasions and VAT on imports.
Widely used trade codes lack taxonomic granularity
The volume of international trade in wildlife commodities is immense and, in many cases, is rising (
1
). Although there are already wildlife trade ...data sources e.g., the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Trade Database and the U.S. Fish and Wildlife Service Law Enforcement Management Information System (LEMIS), coverage of traded species or countries involved is not comprehensive. This can undermine supply-chain monitoring and fast aggregation of data to inform policy-making (
2
). We discuss whether widely used, but limited, international customs codes and governance might evolve to address these gaps.
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