Relevant bibliographies by topics / Customs

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Customs'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 August 2024

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Journal articles on the topic "Customs"

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Rio, Herma Rio Candara S., Adi Santoso, and Dwi Warni Wahyu. "Business Performance in Automotive Vehicle Customs Business in Indonesia." Journal of Entrepreneurship & Business 4, no. 2 (June 6, 2023): 67–81. http://dx.doi.org/10.24123/jeb.v4i2.5634.

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Purpose: This study aims to determine Business Performance in Automotive Vehicle Customs Business in Indonesia. This study uses the RBV basis in analyzing phenomena and research findings. The population of this study is the owners of customs workshops throughout Indonesia. Method:The number of samples is determined using the Isaac table equation to obtain a total sample of 300 respondents. Data collection uses questionnaires that are distributed offline and online. Data measurement uses answers Strongly Agree, Agree, Disagree, Strongly Disagree, with a rating scale of 1 to 4. Data processing uses the SMART PLS3 application. The results of this study found that Customer Orientation, Adaptive Technology, and Marketing Capability had a positive effect on the Business Performance of custom workshops. This can be seen from the results of the discriminate validity test and the final result of Smart PLS3 data processing. Result: This study found that Customer Orientation, Adaptive Technology, and Marketing Capability positively affected the Business Performance of custom workshops. This can be seen from the results of the discriminate validity test and the final result of Smart PLS3 data processing. The findings of this study support the study that Customer Orientation towards repair shop customers, Adaptive Technology of workshops in the production of custom motorbikes, and Marketing Capability owned by custom repair shops have a good effect in the long term. This is strengthened because the custom workshop is a service industry that prioritizes the needs and desires of its customers; they work and produce based on online and offline market demands apart from the needs of company assets. The public and their customers will notice the use and application of technology in completing custom motorbikes. This is the opinion given by the custom builders that I met. They explained that in the production of custom motorcycles, we must meet the needs and wishes of customers, which will affect market demand for custom motorcycle orders that we will work on later. These results support the finding that research on custom builders will increase if we can meet the needs and desires of consumers and markets on a widespread or commercial basis.
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Grinko, S. D. "Implementing of customs for regulation of family and legal relations." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 102–6. http://dx.doi.org/10.24144/2307-3322.2021.65.18.

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The paper is dedicated to issues on influence of legal customs on the regulation of family law relations. There is stressed, that the customs are one of the significant tools of Family Law. Actually, a custom as a source of Family Law plays a subsidiary role in relation to Family Legislation. In Ukraine, significance of a legal custom as a source of law is due to the peculiarities of legal life and legal awareness of Ukrainian society that are determined by combination of some sides of spiritual culture. Historical essay on customs regulation of engagement demonstrates expanded implementing of customs and its potential impact on social relations. However, implementing of customs for regulation of family and legal relations is a natural attribute of national legal awareness, basis of forming of which is hidden in historical layers of culture and memory of the people. There is suggested to supplement the provisions of Art. 11 of Family Code of Ukraine with the link to the ability to use not only “local custom, and custom of national minority, members of which one of the sides or both sides are”, but “national (folk) customs”. Particular perspective orders for future research of implementing of customs as a source of family Law of Ukraine are indicated. Particularly, the issues of forming of current customs as regulators of family and legal relations, the ratio of legal customs as manifestations of “official” law and customs as “non-normative rules” (national customs, customs of national minorities, local customs) and the prevalence in court practice of customs or the use of references to their content to assess various circumstances of the case (for example, the use of customs and their observance in the context of assessing proper upbringing or misconduct in marriage) are indicated.
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Goli Nia, Abdulhamid, and Mehdi Naeimi. "Investigating the relationship between relationship marketing with customer responsiveness regarding the role of mediator of customs customers' trust in Golestan province." Journal of Management and Accounting Studies 5, no. 03 (August 10, 2019): 40–44. http://dx.doi.org/10.24200/jmas.vol5iss03pp40-44.

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The purpose of this study was to investigate the relationship between the relationship between marketing and customer responsiveness with respect to the role of mediator of customs customers' trust in Golestan province.Methodology:The research method used was descriptive correlational survey. The statistical population of this study included all customs customers in Golestan province was unlimited. The sample size was 384 according to Krejcy and Morgan tables. The method of this research was stratified random. The research data were collected using library and field method and the tool used was a questionnaire. The reliability of the questionnaires was confirmed by Cronbach method and the validity of the tool was confirmed by the content method. Also for analyzing the data, the structural equation test was used using pls software.Results:The results show that there is a significant relationship between the relationship between marketing and customer responsiveness with respect to the role of mediator of customs customers trust in Golestan province. Conclusion: It can be concluded that there is a meaningful relationship between the financial benefits with the customer's trust, also and it can be concluded that there is a meaningful relationship between social factors with customer trust, and that there is a meaningful relationship between the structural links with the customer's trust, finally it can be concluded that there is a meaningful relation between customer trust and customer responsiveness.
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Shah, Rajiv. "INDIRECT ENRICHMENT IN THE SUPREME COURT." Cambridge Law Journal 76, no. 3 (November 2017): 490–92. http://dx.doi.org/10.1017/s0008197317000757.

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A customer purchases services from a supplier to which VAT at the applicable rate is added but VAT was not actually due. Is the customer able to recover these payments by bringing an unjust enrichment claim against the Revenue and Customs Commissioners? “Yes”, answered the Court of Appeal, on the basis that as a matter of “economic reality” the Commissioners were enriched at the expense of the customers, and that such an enrichment was unjust because VAT was not actually due. Lord Reed, giving the unanimous judgment of the Supreme Court, reversed that decision: Investment Trust Companies (In Liquidation) v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 W.L.R. 1200. The customers did not have an unjust enrichment claim against the Commissioners because their enrichment was not “at the expense of” the customers.
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Ayman Eleyyan Ahmed Daradkh, Ayman Eleyyan Ahmed Daradkh. "Customs and Traditions and their Role in Revealing the Purposes of Islamic law: العرف والعادة ودورهما في الكشف عن مقاصد الشريعة الإسلامية." Journal of Islamic Sciences 4, no. 5 (September 28, 2021): 60–44. http://dx.doi.org/10.26389/ajsrp.k220421.

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This research studies Customs and Traditions and their relationship with the objectives of Islamic law. It has been divided into three sections, the first: concepts and terms of the study, the second: customs and their relationship to the method of reasoning and worship in Islamic law. And the third: customs and their relationship to interests and evils. The research tried to answer the following questions: What is the role of custom in achieving the intention of the street? What is the relationship between custom and the purposes of Sharia? The researcher has concluded that there is a relationship between custom and the purposes of Sharia, and the role of custom in achieving the intention of the street, considering that the interest is usually one of the customs, and it has been proven that the lawmaker has taken into account the interests of people, and among them is the consideration of their customs in legislation, and therefore the jurist must observe custom and custom In the ruling, in line with the realization of the street's intent.
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Dzierżon, Ginter. "Odwołanie zwyczaju z przyczyn natury zewnętrznej w systemie kanonicznym (kan. 28 KPK)." Biuletyn Stowarzyszenia Kanonistów Polskich 22, no. 25 (June 30, 2012): 108–18. http://dx.doi.org/10.32077/bskp.5954.

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In the presented article, the Author made the interpretation of the can. 28 of the Code of Canon Law of 1983, according to the issue of the revocation the custom in the canonical system. He showed that custom in force in the community, could be revoked by means of two general mechanisms, namely by the contrary custom and contrary law. What is more, the legislator predicted the possibility of two exceptions to the general rule, which are: revocation the particular customs by the universal law and privileged customs. According to a doctrine, if the particular customs are revoked, it should be a general repealing provision in the universal law placed. Centenary and immemorial customs in turn can be revoked only by the introduction of the repealing reservation including clear reference to those customs.
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Al Hail, Muhammad. "Custom as a legislative Source and its Impact within the Framework of Islamic Law and Statutory Law." Arab German Journal of Sharia and Law Sciences 2, no. 2 (June 2024): 105–22. http://dx.doi.org/10.51344/agjslsv2i25.

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This research aims to shed light on customs as a legislative source in both Islamic and statutory law. Customs are considered one of the legislative sources under the provisions of Islamic Sharia and statutory law, and they have an impact on both, in addition to the authority they hold as evidence. The research examines the advantages, pillars, and effects of customs. Islamic scholars have paid significant attention to customs, setting regulations for them, and considering them a legitimate source as long as they do not contradict a definitive text or legitimate evidence. Customs have also influenced secular laws and have been an important source for them. Unlike statutory law, customs in Islamic jurisprudence are subject to strict conditions, whereby the beneficial custom is approved, and the harmful one is annulled. However, secular law, which makes custom binding on individuals, may adopt both beneficial and harmful customs due to the lack of distinction between them, provided they are consistent with the law and do not contravene public order. Islamic jurisprudence requires the presence of the moral element in customs, without addressing the material element, unlike secular law which requires the presence of both material and moral elements. As a result of the variations in customs within a single country according to regions, the legal unity of customs is negated, contrary to the law. Additionally, some sections of the law do not align with customs, as is the case with penal law where there is no punishment except by text, whereas custom is considered in private, international, civil, administrative, and constitutional law. The study recommends examining examples and applications based on customary practices, since customs are not documented. It suggests that authorities responsible for issuing fatwas and judicial decisions document the prevailing and practiced customs among individuals to rely on them during judgments, fatwas, and dispute resolution.
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Kovalev, V. H., and Ye V. Garmash. "Customs formalities, customs procedures." Public administration and customs administration, no. 4 (2020): 129–33. http://dx.doi.org/10.32836/2310-9653-2020-4.20.

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Kovalev, V. H., and Ye V. Garmash. "Customs formalities, customs procedures." Public administration and customs administration, no. 4 (2020): 129–33. http://dx.doi.org/10.32836/2310-9653-2020-4.20.

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Попівняк, О. І. "customs security, subjects of ensuring, customs sphere, customs interests, state customs affairs." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 1(37) (June 4, 2018): 87–91. http://dx.doi.org/10.20535/2308-5053.2018.1(37).152864.

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Dissertations / Theses on the topic "Customs"

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Hammadi, Lamia. "Custom supply chain engineering : modeling and risk management : application to the customs." Thesis, Normandie, 2018. http://www.theses.fr/2018NORMIR23.

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La sécurité, la sûreté et l’efficacité de la chaîne logistique internationale revêtent une importance capitale pour le gouvernement, pour ses intérêts financiers et économiques et pour la sécurité de ses résidents. À cet égard, la société est confrontée à des multiples menaces, telles que le trafic illicite de drogues, d’armes ou autre type de contrebande, ainsi que la contrefaçon et la fraude commerciale. Pour contrer (détecter, prévenir, enquêter et atténuer) ces menaces, le rôle des douanes se pose en tant que gardiens du commerce international et acteurs principaux de la sécurisation de la chaîne logistique internationale. Les douanes interviennent à tous les stades de l'acheminement des marchandises ; toutes les transactions en provenance ou à destination des pays doivent être traitées par leurs services douaniers. Dans un tel environnement, les douanes deviennent un élément essentiel de la chaîne logistique. Nous adoptons ce point de vue, avec un accent particulier sur les opérations douanières et, pour souligner cet objectif, nous appelons cette analyse "chaîne logistique douanière". Dans cette thèse, nous avons tout d’abord mis en place le concept de chaîne logistique douanière, en identifiant les acteurs et les liens structurels entre eux, puis en établissant la cartographie des processus, l’approche d’intégration et le modèle de mesure de performance du concept proposé. Deuxièmement, nous développons une nouvelle approche de gestion de risques dans la chaîne logistique douanière basée sur une approche qualitative. Une telle approche conduit à identifier les classes de risques et à recommander les meilleures solutions afin de réduire le niveau de risque. Notre approche est appliquée dans la douane Marocaine en considérant la criticité comme un indicateur de risque en premier temps, en appliquant la méthode AMDEC (Analyse des modes de défaillance, de leurs effets et de leur criticité) et la méthode ABC croisée et le poids prioritaire en deuxième temps, en utilisant la méthode AHP (Analytic Hierarchy Process) et la méthode AHP floue (c.-à-d. Évaluation de risques sous incertitude); puis une analyse comparative des deux indicateurs est effectuée afin d’examiner l’efficacité des résultats obtenus. Enfin, nous développons des modèles stochastiques pour les séries chronologiques de risques qui abordent le défi le plus important de la modélisation de risques dans le contexte douanier : la Saisonnalité. Plus précisément, nous proposons d’une part des modèles basés sur la quantification des incertitudes pour décrire les comportements mensuels. Les différents modèles sont ajustés en utilisant la méthode de coïncidence des moments sur des séries temporelles de quantités saisies du trafic illicite dans cinq sites. D'autre part, des modèles de Markov cachés sont ajustés à l'aide de l'algorithme EM sur les mêmes séquences d’observations. Nous montrons que nos modèles permettent avec précision de gérer et de décrire les composantes saisonnières des séries chronologiques de risques dans le contexte douanier. On montre également que les modèles ajustés sont interprétables et fournissent une bonne description des propriétés importantes des données, telles que la structure du second ordre et les densités de probabilité par saison et par site
The security, safety and efficiency of the international supply chain are of central importance for the governments, for their financial and economic interests and for the security of its residents. In this regard, the society faces multiple threats, such as illicit traffic of drugs, arms and other contraband, as well as counterfeiting and commercial fraud. For countering (detecting, preventing, investigating and mitigating) such threats, the role of customs arises as the gatekeepers of international trade and the main actor in securing the international supply chain. Customs intervene in all stages along the routing of cargo; all transactions leaving or entering the country must be processed by the custom agencies. In such an environment, customs become an integral thread within the supply chain. We adopt this point of view, with a particular focus on customs operations and, in order to underline this focus, we refer to this analysis as “customs supply chain”. In this thesis, we firstly set up the concept of customs supply chain, identify the actors and structural links between them, then establish the process mapping, integration approach and performance model. Secondly, we develop a new approach for managing risks in customs supply chain based on qualitative analysis. Such an approach leads to identify the risk classes as well as recommend best possible solutions to reduce the risk level. Our approach is applied in Moroccan customs by considering the criticality as a risk indicator. In a first time we use Failure Modes Effects Criticality Analysis (FMECA) and Cross Activity Based Costing (ABC) Method and priority weight; in the second time we use Analytic Hierarchy Process (AHP) and Fuzzy AHP (i.e., risk assessment under uncertainty); then a benchmarking of the two indicators is conducted in order to examine the effectiveness of the obtained results. Finally, we develop stochastic models for risk time series that address the most important challenge of risk modeling in the customs context: Seasonality. To be more specific, we propose on the one hand, models based on uncertainty quantification to describe monthly components. The different models are fitted using Moment Matching method to the time series of seized quantities of the illicit traffic on five sites. On the other hand, Hidden Markov Models which are fitted using the EM-algorithm on the same observation sequences. We show that these models allow to accurately handle and describe the seasonal components of risk time series in customs context. It is also shown that the fitted models can be easily interpreted and provide a good description of important properties of the data such as the second-order structure and Probability Density Function (PDFs) per season per site
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Zhigula, Sofiya, Софія Ігорівна Жигула, Anna Vasylenko, and Анна Євгенівна Василенко. "Risks in customs logistics." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/50549.

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1. Tamozhennyi rysk 19.02.2020 [Electronic resource]. – Available at: https://www.eride.ru/blog/tamozhennyj-risk/ 2. Вісник. Управління митними ризиками 23.09.2018 [Electronic resource]. – Available at: http://www.visnuk.com.ua/ua/pubs/id/9019 3. Marina Komissarova, Dmitry Rygalovskiy Possibilities of risk management to achieve sustainable enterprise development // Russian Journal of Entrepreneurship. - 2016. - No. 22. - P. 3197–3206.
Economic development depends primarily on the integration of the country's foreign economic policy with the world economy; active involvement of public and private business entities in international trade; state regulation of foreign trade; active export-import activity; creation of favorable conditions aimed at accelerating foreign trade turnover and creating conditions favorable to legal trade, it becomes obvious that a significant role in the implementation of this direction is played by monitoring compliance with the provisions of customs legislation, which is carried out using a risk management system.
Економічний розвиток насамперед залежить від інтеграції зовнішньоекономічної політики країни зі світовою економікою; активне залучення суб’єктів державного та приватного бізнесу до міжнародної торгівлі; державне регулювання зовнішньої торгівлі; активна експортно-імпортна діяльність; створення сприятливих умов, спрямованих на прискорення зовнішньоторговельного обороту та створення сприятливих умов для легальної торгівлі, стає очевидним, що значну роль у реалізації цього напряму відіграє контроль за дотриманням положень митного законодавства, що здійснюється з використанням ризику система управління.
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Jovanovich, Juan Martʹin. "Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?" Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31165.

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There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and tax laws often share common principles in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body of rules that is appropriate to supplement the related party provisions of the GATT/WTO Valuation Code ("GVC"); and (iv) that such guidelines are generally in accordance with the provisions of the GVC and its general principles and objectives. This thesis also analyzes the tax and customs value of imported goods, and identifies which additions to or deductions from customs value might have to be taken into account in comparing tax and customs results. The thesis concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC.
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Ng, Tze-hin, and 吳子軒. "An evaluation study on the customs professionalization study in the Customs and Excise Department." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B46775432.

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Adomavičiūtė, D. "Customs and global supply network." Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36916.

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In the European Union customs deal with the policy of duties of the international trade. They are also responsible for the efficient security of the EU financial interests. The global trading system is not secured against the terrorism which can cause a serious damage to the global economy. Being a part of the governmental organisations that monitor and manage a cross-border movement of goods, customs administrations appear in a unique position, as they ensure an increased security of the global supply network as well as contribute to the social and economic development through the revenue collection and the trade facilitation. With the growth of the international terrorism and the increased threats of the weapons, counterfeit and pirated goods as well as hazardous materials to enter the country and thus endanger the international trade and public security, customs are confronted with new challenges. One of the main challenges is to implement measures related to the safety and security of the international trade supply and to prevent the terrorism, smuggling, organised crime and other criminalities. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/36916
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Tenzin. "Marriage customs in central Tibet /." Oslo : Department of Cultural Studies and Oriental Languages, Universitetet i Oslo, 2008. http://www.duo.uio.no/publ/IKOS/2008/74471/EMENDED_6thxofxMayxTenzin.pdf.

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Wilms, Sabine 1968. "Childbirth customs in early China." Thesis, The University of Arizona, 1992. http://hdl.handle.net/10150/291810.

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The recent discovery of Chinese medical manuscripts in a tomb dated to the second century BC in Ma-wang-tui, Ch'ang-sha, has revealed extremely interesting new information on the subject of ancient Chinese childbirth practices. The scrolls contain detailed advice concerning a proper and auspicious treatment of the placenta, an astronomical chart for choosing the perfect location for the burial of the placenta, and a description of the custom of exposing the newborn infant on the earth directly after birth. This paper offers a translation of these paragraphs and an interpretation based on a Japanese medical text that reflects Chinese medieval practices, basic knowledge of Chinese cosmology, society and religion and also general cross-cultural patterns for the treatment of the placenta that have been established through an anthropological research into placenta-related practices, beliefs and mythology from many different traditional cultures.
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Микитченко, А. Ю. "Адміністративно-правові основи надання послуг у галузі митної справи України." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71435.

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Якість сучасного митного законодавства України є одним із вирішальних чинників ефективної реалізації зовнішньоекономічної політики держави, захисту її національних інтересів на міжнародних ринках, а також прав та інтересів суб’єктів зовнішньоекономічної діяльності України. Узятий Україною курс на інтеграцію економіки до системи світогосподарських зв’язків потребує подальшого приведення національного митного законодавства до відповідності з міжнародними нормами, закріплення загальноприйнятих у міжнародній практиці стандартів. Митне законодавство України знаходиться в процесі постійного вдосконалення, це зумовлено реформаційними процесами, які відбуваються в нашій державі. Самі ж реформи неможливі без оптимізації правотворчого процесу, в тому числі й у сфері надання митних послуг. Так, в даний час значно зростає значення митних послуг в розвитку економіки. Це пріоритетне завдання ставиться в масштабах країни і передбачає надання державних послуг з боку митних органів в рамках виконання покладених на них державою функцій на рівні, від якого безпосередньо залежить створення сприятливих умов для здійснення зовнішьо-економічної діяльності і реалізації прав і свобод громадян в економічній сфері. При цьому від якості та повноти таких послуг залежать термін проходження митних формальностей, фінансові витрати суб’єктів імпортерів та експортерів. Тому питання визначення сутності митних послуг стає актуальним.
Качество современного таможенного законодательства Украины является одним из решающих факторов эффективной реализации внешнеэкономической политики государства, защиты ее национальных интересов на международных рынках, а также прав и интересов субъектов внешнеэкономической деятельности Украины. Взятый Украиной курс на интеграцию экономики в систему мирохозяйственных связей требует дальнейшего приведения национального таможенного законодательства в соответствие с международными нормами, закрепление общепринятых в международной практике стандартов. Таможенное законодательство Украины находится в процессе постоянного совершенствования, это обусловлено реформационными процессами, которые происходят в нашем государстве. Сами же реформы невозможны без оптимизации правотворческого процесса, в том числе и в сфере предоставления таможенных услуг. Так, в настоящее время значительно возрастает значение таможенных услуг в развитии экономики. Это приоритетная задача ставится в масштабах страны и предусматривает предоставление государственных услуг со стороны таможенных органов в рамках выполнения возложенных на них государством функций на уровне, от которого напрямую зависит создание благоприятных условий для осуществления зовнишьо-экономической деятельности и реализации прав и свобод граждан в экономической сфере. При этом от качества и полноты таких услуг зависят срок прохождения таможенных формальностей, финансовые расходы субъектов импортеров и экспортеров. Поэтому вопрос определения сущности таможенных услуг становится актуальным.
The quality of modern customs legislation of Ukraine is one of the decisive factors for the effective implementation of the foreign economic policy of the state, the protection of its national interests in international markets, as well as the rights and interests of the subjects of foreign economic activity of Ukraine. The course taken by Ukraine to integrate the economy into the system of world economic relations requires further harmonization of national customs legislation with international norms, consolidation of generally accepted standards in international practice. Ukraine's customs legislation is in the process of continuous improvement, due to the reform processes that take place in our country. Reforms themselves are impossible without optimization of the law-making process, including in the field of the provision of customs services. So, at present, the importance of customs services in the development of the economy is growing significantly. This priority is set on the scale of the country and provides for the provision of public services by the customs authorities within the framework of the fulfillment of their functions by the state at the level from which the creation of favorable conditions for the implementation of external economic activities and the realization of the rights and freedoms of citizens in the economic sphere directly depends. In this case, the quality and completeness of such services depends on the time of transit of customs formalities, the financial costs of the subjects of importers and exporters. Therefore, the question of the definition of the essence of customs services becomes relevant.
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Mattsson, Albin Nils, Oskar Wilgotson, and Gustav Thomas Åsberg. "The European customs arena : Today and tomorrow." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23439.

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Customs services are increasing and becoming more important as global and cross-border trade increases. New trade agreements are developing which changes the prerequisites for actors concerned by the customs market. The customs industry is in many cases old-fashioned where customs service providers are making declarations by hand. The purpose of this study is to gain a deeper understanding about development of customs services based on the parameters: technology, trade blocs, climate issues and customer requirements. This study is based on a deductive approach where a qualitative method has been used for data collection. The data collection has been done by interviewing people from various companies and organizations with significant knowledge within the customs area. With support of the interviews and theoretical learnings a presumptive future of the customs industry has been developed. The results were constructed by assembling learnings from the interviews and are visualized based on the four parameters. Quality and price are important factors that reflect all the respondents’ answers regarding the customer requirements of the industry. Reputation and the opportunity to cover a larger geographical area are also parameters that the respondents mentioned. In the upcoming years there are demands regarding more data integration and digitalization between customs service providers and companies within the industry. This digitalization might help companies to evaluate and use trade agreements. Environment is a topic that is constantly being noticed in all industries, the customs industry as well. Common to the respondents was that climate issues will generate a future of more national and local nature. We see an increased degree of protectionism according to respondent seven. Block chain is a technology that has received increased attention lately, which leading to the question of whether this is something that customs companies should consider. In the future, blockchain may be worth investing in, but at the moment there are several limitations with the technology.
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Cren, Rozenn. "Poursuites et sanctions en droit pénal douanier." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020044/document.

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Cette thèse est consacrée à l'étude des mécanismes de poursuites et de sanctions en droit pénal douanier afin d'en discerner les particularités et d'en comprendre les enjeux. Il s'agit de percevoir si ce droit demeure fondamentalement isolé au sein de la procédure pénale ou s'il tend à se normaliser. Dans une moindre mesure, il s'agit également de le resituer au sein des contentieux fiscaux que le législateur ne cesse de faire évoluer. La répression des infractions douanières est marquée par un fort particularisme, qui s'explique par l'histoire mais surtout par la spécificité de cette délinquance menaçant les intérêts financiers de l'État et de l'Union européenne et difficile à saisir en raison des moyens frauduleux utilisés. Elle a nécessité un renforcement considérable des pouvoirs de l'administration, tant au niveau de la recherche de l'infraction douanière, que de sa poursuite et de sa sanction. Aujourd'hui, le droit douanier est contraint d'évoluer dans un double mouvement : il doit répondre de ses différences avec la procédure pénale et de son caractère singulier au regard de la procédure fiscale. Il ne peut plus être exclusif des autres droits. La matière douanière se judiciarise et se constitutionnalise considérablement. Les deux juridictions européenne et nationale jouent chacune un rôle capital dans la mise en conformité du droit douanier. Les prérogatives particulières accordées à la douane sont en déclin. Pour autant, elles restent présentes dans les domaines où la marque de l'histoire est la plus prégnante. Le droit pénal douanier demeure original dans ses pouvoirs de constatation, singulier dans ses mécanismes de poursuites et dérogatoire dans ses sanctions
This thesis is devoted to the study of the prosecution and punishment mechanismsin criminal customs law, in order both to identify the derogatory nature of the criminal and enforcement law, and to understand the subsequent issues. The issue is also to determine if this law remains fundamentally a part from criminal procedure or if it tends to return to normal. To a lesser extent, it is also to put customs law into context of tax litigation, which constantly benefited from legislative developments in recent years.The repression of customs offences is thus characterized by a strong particularism which may be explained by History, but mainly by the specificity of this delinquency that threatens the financial interests of the State and of the European Union and that is also difficult to grasp regarding the diversity of the fraudulent means implemented. It required a considerable strengthening of the powers of the administration, relating to the research of customs offences, and to the subsequent proceedings and penalties. Nowadays, customs law has to evoluate according to a double trend. Its differences with criminal procedure, like its specific character regarding tax procedure, have to be justified. Customs law cannot be anymore exclusive of other laws. The customs criminal matter is subjected to a strong movement of judicialization and constitutionalism. Both Courts, the national one and the European one, play a decisive role in the compliance of customs law. The specific powers granted to customs are declining. However, they are still implemented in the areas marked by History. Criminal customs law remains original in its derogatory penalties, but also in its finding powers which are singular in their mechanisms of prosecution
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Books on the topic "Customs"

1

Garcés, Michael John. Customs. Alexandria, VA: Alexander Street Press, 2007.

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Commission of the European Communities., ed. Customs valuation. Luxembourg: Office for Official Publications of the European Communities, 1989.

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M, Kennelly, ed. Chinese customs. Singapore: Graham Brash Publishers, 1987.

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1963-, Friedman Lawrence M., ed. Customs law. Durham, North Carolina: Carolina Academic Press, 2012.

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Livingstone, Sheila. Scottish customs. New York: Barnes & Noble, 1996.

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McLintock, KPMG Peat Marwick, ed. Customs planning. London: KPMG Peat Marwick McLintock, 1987.

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Chew, Andrew Peng Hui. Customs offences. Petaling Jaya, Selangor, Malaysia: Sweet & Maxwell Asia, 2013.

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China (Republic : 1949- ). Customs law. Taipei, Taiwan, Republic of China: Industrial Development and Investment Center, 1988.

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Mayled, Jon. Marriage customs. Morristown, N.J: Silver Burdett, 1987.

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Xiang, Wei. Chinese customs. New York: Better Link Press, 2008.

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Book chapters on the topic "Customs"

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Taylor, Jeffrey. "Customs." In Visual Arts Management, 129–36. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315543666-15.

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Taylor, Jeffrey. "Customs." In The Art Business, 199–208. 2nd ed. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003431756-15.

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Goodfellow, D. M. "Customs Problems Within the Customs Union." In An Economic History of South Africa, 219–22. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003316725-13.

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Reisman, David. "Customs Unions." In James Edward Meade, 125–45. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-69281-4_6.

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Côté-Boucher, Karine. "Changing customs." In Border Frictions, 39–61. Abingdon, Oxon ; New York, NY : Routledge, 2020. | Series: Routledge studies in criminal justice, borders and citizenship: Routledge, 2020. http://dx.doi.org/10.4324/9780429027680-3.

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Horvat, Branko. "Customs Union." In The Theory of International Trade, 136–89. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1057/9780333983386_19.

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Hazlewood, Arthur. "Customs Unions." In The New Palgrave Dictionary of Economics, 2562–65. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_459.

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Hazlewood, Arthur. "Customs Unions." In The New Palgrave Dictionary of Economics, 1–4. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_459-1.

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Wulf, Luc De. "Customs Administration." In The International Handbook of Public Financial Management, 480–95. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_23.

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Rowbotham, Mark. "Customs clearance." In Freeports and Free Zones, 64–70. London: Informa Law from Routledge, 2022. http://dx.doi.org/10.4324/9781003232025-7.

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Conference papers on the topic "Customs"

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Minaeva, Tatiana S. "Organization of customs supervision in Russia and Sweden in the first quarter of the 18th century." In Торговля, купечество и таможенное дело в России в XVI–XX веках. ИПЦ НГУ, 2023. http://dx.doi.org/10.31518/tktdr-35-2023-06.

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In the first quarter of the 18th century, Russia and Sweden pursued a policy of protectionism, but showing interest in the growth of customs revenues, the governments of both states paid little attention to the organization of high-quality customs supervision. The growth of smuggling and duty evasion with the imperfection of the customs system have become the main problems of the custom departments of Russia and Sweden. In various solutions to the issue of organizing border surveillance, the Russian and Swedish authorities used identical custom management methods. They began a gradual reorganization of the central administrative bodies, expanded the practice of analyzing the activities of customs and outposts with the help of customs inspectors, adopted regulations aimed at strengthening the discipline and responsibility of custom officers and military personnel involved in the organization of custom supervision.
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Montazer, Gh A., and Ali Zare Zadeh. "Iran customs e-readiness measurement case study: Bushehr Customs." In 2013 5th Conference on Information and Knowledge Technology (IKT). IEEE, 2013. http://dx.doi.org/10.1109/ikt.2013.6620057.

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"MODERN PROBLEMS OF CARRYING OUT CUSTOMS INSPECTION, CUSTOMS INSPECTION AND CUSTOMS INSPECTION OF PREMISES AND TERRITORIES." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-312/314.

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Antonova, Valeriya Aleksandrovna. "Customs clearance development." In IX International students' applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-80655.

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"PROBLEMS OF CUSTOMS EXPERTISE AS A MEASURE ENSURING CUSTOMS CONTROL." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-471/473.

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Manasov, Zamirbek. "Multilateralism versus Regionalism in Eurasia: Theoretical Reasons of Choosing Sides for Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00319.

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This paper asks whether Kyrgyzstan should take part in the newly established Customs Union among Belarus, Kazakhstan and Russia or in the World Trade Organization (WTO). From the start of the foundation of the new Customs Union there have been deep discussions among the proponents and opponents of organization. This issue attracted extra attention and interest because the new Customs Union includes non-members of the World Trade Organization such as Russia, Belarus, and Kazakhstan. In Addition, the new Customs Union, unlike previous regional trade agreements, has formed a supranational body –the Custom Union Commission - which will decide on Common External Tariffs. Kyrgyzstan is already a member country of WTO and is going to join the new Customs Union. How will this membership work for Kyrgyzstan in short and long-term period? Will the new Customs Union be substitutive or complementary to the WTO in the development of international trade of Kyrgyzstan? Which side would be more beneficial for Kyrgyzstan: membership to a regional Customs Union or to a multilateral WTO? This paper hopes to answer these main questions. This paper will have five sections. Section one will provide a brief introduction. Section two will analyze the development of regionalism and multilateralism in the region. In section three, theoretical compatibility of regionalism and multilateralism will be discussed. Section four will determine what can be proposed for the current situation of Kyrgyzstan according to selected theoretical literature. Concluding remarks will be given in last section.
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Valuieva, Liudmyla. "CUSTOMS SECURITY IN UKRAINE." In International Scientific Conference Modern Science: Global Trends, Technologies and Innovations. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-354-5-6.

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Kopteva, L. A., and S. D. Snegereva. "Research into the potential of customs services marketing in the field of customs." In Наука России: Цели и задачи. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/sr-10-12-2018-58.

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Levada, Valeriy, Illya Tolmachov, Olena Levada, and Andrii Galkin. "Improving the efficiency of international supply chains via optimizing the functioning of customs terminals." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.083.

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Purpose – improving the efficiency of international supply chains via optimizing the functioning of customs terminals. Research methodology – analysis of the performance of customs terminals. Findings – simplification of customs control and customs clearance through the application of electronic customs (e-customs) declarations; brings customs procedures in Ukraine closer to European and world standards and significantly facilitates the work of law-abiding foreign economic entities. Research limitations – today, Ukraine’s customs legislation makes it possible to use electronic declarations (e-declarations) without any restrictions by all willing companies that are registered with the customs authorities and pro-vides for the possibility of filing an e-declaration in all customs regimes without exception. The declarant only needs an electronic digital (e-digital) signature. Upon request, an enterprise may obtain an electronic digital key in the territorial units of the Accredited Key Certification Center for free. Practical implications – a reduction of customs clearance time. Originality/Value – an analysis of the work of customs in the territory of Ukraine was conducted, and measures were proposed to optimize the functioning of customs terminals
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Zavyalova, Ekaterina. "Trends in Post-Customs Control." In Irkutsk Historical and Economic Yearbook 2021. Baikal State University, 2021. http://dx.doi.org/10.17150/978-5-7253-3040-3.29.

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An important role is given to post clearans control, in connection with the simplification and harmonization of customs procedures, the orientation of customs control for the period after release. The need to introduce post-customs control taking into account international standards and rules is shown. The experience of China on introduction of post-customs audit in the state system of customs control is presented.
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Reports on the topic "Customs"

1

Graziano, Alejandro, Christian Volpe Martincus, and Jerónimo Carballo. Customs. Inter-American Development Bank, June 2016. http://dx.doi.org/10.18235/0011743.

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In this paper, we 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 riskbased 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.
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Volpe Martincus, Christian, Jerónimo Carballo, and Alejandro Graziano. Customs. Inter-American Development Bank, June 2016. http://dx.doi.org/10.18235/0000450.

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Kowalczyk, Carsten. Welfare and Customs Unions. Cambridge, MA: National Bureau of Economic Research, October 1990. http://dx.doi.org/10.3386/w3476.

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Krueger, Anne. Free Trade Agreements versus Customs Unions. Cambridge, MA: National Bureau of Economic Research, April 1995. http://dx.doi.org/10.3386/w5084.

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Lawson, T. M., and S. A. Erickson. History and Status of the CIS Customs Union. Office of Scientific and Technical Information (OSTI), August 1999. http://dx.doi.org/10.2172/792428.

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Johnson, M. W., J. A. Bounds, and P. A. Steadman. Radionuclides identified at a US Customs Service site. Office of Scientific and Technical Information (OSTI), May 1997. http://dx.doi.org/10.2172/481855.

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Levell, Peter. The Customs Union, tariff reductions and consumer prices. Institute for Fiscal Studies, March 2018. http://dx.doi.org/10.1920/bn.ifs.2018.bn0225.

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Fernández-Arias, Eduardo, and Mark M. Spiegel. North-South Customs Unions and International Capital Mobility. Inter-American Development Bank, March 1997. http://dx.doi.org/10.18235/0011544.

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This paper examines the implications of a North-South trade accord where investments in the Southern partner nation exhibit country risk. Our analysis demonstrates that North-South trade accords can serve as credibility-enhancing mechanisms that induce additional foreign capital inflows into Southern partner nations. The presence of sovereign risk changes the tradeoffs between trade creation and diversion, enhancing the potential for regional trade accords to increase the welfare of accord members.
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Hicks, Jacqueline. Trade Facilitation for Environmental Goods and Services. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/k4d.2021.038.

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This rapid review synthesises the literature from academic, policy, and knowledge institution sources on how reform in customs procedures can facilitate international trade in environmental goods and services. Overall, it finds that there is a general belief in the literature from the World Trade Organization (WTO), International Trade Center and World Bank, that streamlining customs procedures supports international trade in environmental goods. There is survey evidence that firms exporting environmental goods encounter difficulties with customs procedures at the point of entry. Previous trade facilitation projects have not considered trade in environmental goods, so provide no evidence about what has or has not worked well. The evidence base identified during this literature review was extremely small, and came largely from international trade institutions such as the WTO or World Bank, or research organisations working with them. Most of the references to trade in EGS and customs procedures were mentioned in passing as mutually compatible without going into further detail. One of the few documents to combine trade in EGS with trade facilitation is not available for public viewing.
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Kawecka-Wyrzykowska, Elzbieta. How to Establish the Customs Union?: Experience of the European Communities. Inter-American Development Bank, May 2005. http://dx.doi.org/10.18235/0006753.

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This presentation was commissioned by the Trade and Integration Network of the Regional Policy Dialogue for the Subregional Central America Meeting celebrated on June 13th and 14th, 2005 in San Salvador, El Salvador. This presentation covers the common customs tariff (CCT); other barriers on imports; trade coverage and trade liberalization in the Customs Union (CU);and experience of Poland joining the European Union (EU).
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