This study aims to apply a fact-based methodology called the Analytic Hierarchy Process (AHP) to evaluate the performance of customs brokers in Vietnam. It involves weighting the importance of factors affecting the quality of customs brokerage service based on market rules and regulatory compliance. The significance of the factors was ranked through the AHP method, based on expert opinions gathered from semi-structured interviews with 10 senior managers with over five years of service among Vietnam’s customs brokers. The results indicate that professional qualification, trade compliance and professionalism marked by high commitment, trustworthiness and adaptability with customers, are the most critical factors influencing the quality of customs brokerage service. Building upon the AHP model, the study formulates the Vietnam Customs Broker Scoring Criteria for the General Department of Vietnam Customs (GDVC).
{"title":"Assessment of Customs Brokerage Performance in Vietnam: A Study of the Analytic Hierarchy Process (AHP)","authors":"Thi Thu Hien Phan, Sangeeta Mohanty","doi":"10.55596/001c.117318","DOIUrl":"https://doi.org/10.55596/001c.117318","url":null,"abstract":"This study aims to apply a fact-based methodology called the Analytic Hierarchy Process (AHP) to evaluate the performance of customs brokers in Vietnam. It involves weighting the importance of factors affecting the quality of customs brokerage service based on market rules and regulatory compliance. The significance of the factors was ranked through the AHP method, based on expert opinions gathered from semi-structured interviews with 10 senior managers with over five years of service among Vietnam’s customs brokers. The results indicate that professional qualification, trade compliance and professionalism marked by high commitment, trustworthiness and adaptability with customers, are the most critical factors influencing the quality of customs brokerage service. Building upon the AHP model, the study formulates the Vietnam Customs Broker Scoring Criteria for the General Department of Vietnam Customs (GDVC).","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140966955","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}
Bakhytgul K. Yeleussizova, Sariya Zh. Kazbekova, Altay B. Zeinelgabdin
The development of international e-commerce has expanded opportunities for business and consumption in Kazakhstan and worldwide. However, these rapid changes have challenged the governments’ regulation of the flow of cross-border goods, ranging from clearance to customs duty and taxes collection. Among concerns is the flow of low-value consignments, the impact of which had previously been seen as beneficial. This paper examines whether cross-border e-commerce and the de minimis threshold are advantageous in Kazakhstan based on context, description, cause-and-effect and statistical analysis. The findings show a partial impact of de minimis threshold changes on the increase in retail e-commerce goods imported and on the decrease in the value of mis-declared goods; however, in Kazakhstan the consequences from the import of mis-declared low-value goods on the tax revenue are insignificant. Misuse of the de minimis threshold in Kazakhstan is confirmed by the study. Government actions for solving this problem involve giving higher priority to people’s access to higher quality and/or cheaper personal use goods. Also, the potential for further improvement of statistics on cross-border e-commerce is identified.
{"title":"Cross-border Retail E-Commerce and De Minimis: The Case of Kazakhstan","authors":"Bakhytgul K. Yeleussizova, Sariya Zh. Kazbekova, Altay B. Zeinelgabdin","doi":"10.55596/001c.117024","DOIUrl":"https://doi.org/10.55596/001c.117024","url":null,"abstract":"The development of international e-commerce has expanded opportunities for business and consumption in Kazakhstan and worldwide. However, these rapid changes have challenged the governments’ regulation of the flow of cross-border goods, ranging from clearance to customs duty and taxes collection. Among concerns is the flow of low-value consignments, the impact of which had previously been seen as beneficial. This paper examines whether cross-border e-commerce and the de minimis threshold are advantageous in Kazakhstan based on context, description, cause-and-effect and statistical analysis. The findings show a partial impact of de minimis threshold changes on the increase in retail e-commerce goods imported and on the decrease in the value of mis-declared goods; however, in Kazakhstan the consequences from the import of mis-declared low-value goods on the tax revenue are insignificant. Misuse of the de minimis threshold in Kazakhstan is confirmed by the study. Government actions for solving this problem involve giving higher priority to people’s access to higher quality and/or cheaper personal use goods. Also, the potential for further improvement of statistics on cross-border e-commerce is identified.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140970976","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}
This article introduces the development process and main characteristics of China’s Hainan Free Trade Port (Hainan FTP) and analyses the risks and challenges China Customs may encounter in matching the high-standard international economic and trade rules in promoting its construction. A comparative analysis is used to demonstrate the comparative advantages of Hainan FTP with other free trade zones (FTZs) around the world. This research shows that, as an important measure of China’s high-level economic reform, even though China Customs has to some extent reformed the tariff collection and supervision models towards Hainan FTP, it is still necessary to improve trade facilitation and continuously optimise the business-enabling environment to achieve high-quality development of Hainan FTP.
{"title":"Meeting International Economic and Trade Rules: A Case Study of Hainan Free Trade Port, China","authors":"Qiang Dong, Zelin Bian","doi":"10.55596/001c.116748","DOIUrl":"https://doi.org/10.55596/001c.116748","url":null,"abstract":"This article introduces the development process and main characteristics of China’s Hainan Free Trade Port (Hainan FTP) and analyses the risks and challenges China Customs may encounter in matching the high-standard international economic and trade rules in promoting its construction. A comparative analysis is used to demonstrate the comparative advantages of Hainan FTP with other free trade zones (FTZs) around the world. This research shows that, as an important measure of China’s high-level economic reform, even though China Customs has to some extent reformed the tariff collection and supervision models towards Hainan FTP, it is still necessary to improve trade facilitation and continuously optimise the business-enabling environment to achieve high-quality development of Hainan FTP.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140968807","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}
The role of tariff dispersion, defined here as having different tariff lines or import tariffs for ‘similar products’, has been underexplored. In this paper, we present empirical evidence on the role that tariff dispersion has on red lane classification during customs clearance in Argentina. We find that products with tariff dispersion are more likely to be classified through the red lanes. In particular, high levels of tariff dispersion at the Harmonized System (HS) level 6 are associated with a 10 per cent increase in the probability of being classified in the red lane. Considering the negative effects of delays in customs on competitiveness, this paper highlights the relevance of having a simple — and not necessarily uniform — import tariff structure.
{"title":"Inspections in Customs: A Case Study of the Role of Tariff Dispersion on Red Lane Classification in Argentina","authors":"Enzo R Dominguez Prost, Gabriel Scattolo","doi":"10.55596/001c.116521","DOIUrl":"https://doi.org/10.55596/001c.116521","url":null,"abstract":"The role of tariff dispersion, defined here as having different tariff lines or import tariffs for ‘similar products’, has been underexplored. In this paper, we present empirical evidence on the role that tariff dispersion has on red lane classification during customs clearance in Argentina. We find that products with tariff dispersion are more likely to be classified through the red lanes. In particular, high levels of tariff dispersion at the Harmonized System (HS) level 6 are associated with a 10 per cent increase in the probability of being classified in the red lane. Considering the negative effects of delays in customs on competitiveness, this paper highlights the relevance of having a simple — and not necessarily uniform — import tariff structure.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140979620","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}
International agreements and the strategy of the Royal Government of Cambodia emphasise strengthening trade facilitation and customs control through risk management policies. The General Department of Customs and Excise of Cambodia has made significant progress in managing risks associated with revenue fraud and prohibited goods, and has restricted smuggling while facilitating legitimate trade through its reform and modernisation efforts. This research explores policy options to strengthen technology systems and the capacity of customs officials to manage risks.
{"title":"Enhancing Customs Control in Cambodia Through Risk Management Policy","authors":"Sreya Hong","doi":"10.55596/001c.116309","DOIUrl":"https://doi.org/10.55596/001c.116309","url":null,"abstract":"International agreements and the strategy of the Royal Government of Cambodia emphasise strengthening trade facilitation and customs control through risk management policies. The General Department of Customs and Excise of Cambodia has made significant progress in managing risks associated with revenue fraud and prohibited goods, and has restricted smuggling while facilitating legitimate trade through its reform and modernisation efforts. This research explores policy options to strengthen technology systems and the capacity of customs officials to manage risks.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219801","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}
The World Trade Organization (WTO) has 164 member states and its Trade Facilitation Agreement (WTO TFA) currently has 149 signatories. The World Customs Organization (WCO) has 183 member states and its most successful legal instrument—the Harmonized System Convention (HSC)—has 158 signatories, while its legal instrument for trade facilitation—the Revised Kyoto Convention (RKC)—has 120 signatories. This paper investigates which countries have signed which agreements and examines opportunities for future membership. It calls for WTO and WCO initiatives to attract new members to both organisations and their agreements.
{"title":"The World Trade Organization and World Customs Organization Key Conventions and Agreements (TFA, HSC, RKC): Membership Trends and Opportunities","authors":"Carsten Weerth","doi":"10.55596/001c.116312","DOIUrl":"https://doi.org/10.55596/001c.116312","url":null,"abstract":"The World Trade Organization (WTO) has 164 member states and its Trade Facilitation Agreement (WTO TFA) currently has 149 signatories. The World Customs Organization (WCO) has 183 member states and its most successful legal instrument—the Harmonized System Convention (HSC)—has 158 signatories, while its legal instrument for trade facilitation—the Revised Kyoto Convention (RKC)—has 120 signatories. This paper investigates which countries have signed which agreements and examines opportunities for future membership. It calls for WTO and WCO initiatives to attract new members to both organisations and their agreements.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219651","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}
This paper focuses on how blockchain technology’s features can revolutionise supply chain structures and the customs environment which is a vital part of today’s supply chains. In order to that, we firstly summarise blockchain technology and its features, then use the objectives and principles of the SAFE Framework of Standards as a basis to show this revolutionary effect.
{"title":"Implementing Blockchain Technology in the Customs Environment to Support the SAFE Framework of Standards","authors":"Huseyin Yaren","doi":"10.55596/001c.116314","DOIUrl":"https://doi.org/10.55596/001c.116314","url":null,"abstract":"This paper focuses on how blockchain technology’s features can revolutionise supply chain structures and the customs environment which is a vital part of today’s supply chains. In order to that, we firstly summarise blockchain technology and its features, then use the objectives and principles of the SAFE Framework of Standards as a basis to show this revolutionary effect.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219774","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}
Customs duties are an important aspect of international trade and compliance is mandatory for all companies and organisations engaged in overseas business. These customs duties generate revenue to the importing state and no link is needed between the two parties of different countries for the importing state to levy duty. Primarily, General Agreement on Tariffs and Trade (GATT) Article VII and Customs Valuation Rules, 2007, govern customs valuation in India and lay down the standards regarding transaction value, related party transactions and ‘price paid or actually payable’. Each of these authorities will be explained in this paper, along with recent rulings of Customs Excise and Service Tax Appellate Tribunal (CESTAT) and a comparative analysis of India with customs valuation in other jurisdictions, such as USA, Canada and the European Union. The objective of this paper is to establish whether advertising, marketing and promotional expenses should be included in the ‘price actually paid of payable’ of the goods or services imported. The considerations affecting this analysis are twofold: the extent of the term, ‘post-importation expenses’ and the nature of ‘buyer’s own account’. Further, the researcher will study the observations of the Technical Committee on Customs Valuation. Even though various technical terminologies are involved in the study of this issue, the finer nuances will be delineated carefully throughout the paper.
{"title":"Advertising, Marketing and Promotional (AMP) Expenses in Customs Valuation","authors":"Mrudula Dixit","doi":"10.55596/001c.116315","DOIUrl":"https://doi.org/10.55596/001c.116315","url":null,"abstract":"Customs duties are an important aspect of international trade and compliance is mandatory for all companies and organisations engaged in overseas business. These customs duties generate revenue to the importing state and no link is needed between the two parties of different countries for the importing state to levy duty. Primarily, General Agreement on Tariffs and Trade (GATT) Article VII and Customs Valuation Rules, 2007, govern customs valuation in India and lay down the standards regarding transaction value, related party transactions and ‘price paid or actually payable’. Each of these authorities will be explained in this paper, along with recent rulings of Customs Excise and Service Tax Appellate Tribunal (CESTAT) and a comparative analysis of India with customs valuation in other jurisdictions, such as USA, Canada and the European Union. The objective of this paper is to establish whether advertising, marketing and promotional expenses should be included in the ‘price actually paid of payable’ of the goods or services imported. The considerations affecting this analysis are twofold: the extent of the term, ‘post-importation expenses’ and the nature of ‘buyer’s own account’. Further, the researcher will study the observations of the Technical Committee on Customs Valuation. Even though various technical terminologies are involved in the study of this issue, the finer nuances will be delineated carefully throughout the paper.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219550","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}
International merchandise trade statistics plays a substantial role in governing crossborder trade in goods at both global and national levels. In relation to one flow of goods crossing borders, there are two trade data compilations—in the exporting and importing countries—which are to be made in compliance with various regulations and standards. This paper analyses Vietnam’s mirror statistics, focusing on the significant disparities of cross-border trade statistics in 2013–2016 between Vietnam—the reporting country—and its trade partners. The paper investigates the major reasons for the large discrepancies between Vietnam and its partners in cross-border trade documentation and suggest an operational model of mirror statistics to support crossborder trade administration by Vietnam Customs in future years. Cross-border statistics were collected from the General Department of Vietnam Customs and from the United Nations (UN) Comtrade database.
{"title":"Applying ‘Mirror Statistics’ in Cross-Border Trade Administration: Case of General Department of Vietnam Customs","authors":"Phan Thi Thu Mien, Nguyen Viet Hung","doi":"10.55596/001c.116308","DOIUrl":"https://doi.org/10.55596/001c.116308","url":null,"abstract":"International merchandise trade statistics plays a substantial role in governing crossborder trade in goods at both global and national levels. In relation to one flow of goods crossing borders, there are two trade data compilations—in the exporting and importing countries—which are to be made in compliance with various regulations and standards. This paper analyses Vietnam’s mirror statistics, focusing on the significant disparities of cross-border trade statistics in 2013–2016 between Vietnam—the reporting country—and its trade partners. The paper investigates the major reasons for the large discrepancies between Vietnam and its partners in cross-border trade documentation and suggest an operational model of mirror statistics to support crossborder trade administration by Vietnam Customs in future years. Cross-border statistics were collected from the General Department of Vietnam Customs and from the United Nations (UN) Comtrade database.","PeriodicalId":38024,"journal":{"name":"World Customs Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219765","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}
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