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6,014 result(s) for "CUSTOMS DUTIES"
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Utilization of Free Trade Agreements to Minimize Costs and Carbon Emissions in the Global Supply Chain for Sustainable Logistics
Background: Since global warming is a crucial worldwide issue, carbon tax has been introduced in the global supply chain as an environmental regulation for the reduction of greenhouse gas (GHG) emissions. Costs, GHG emissions, and carbon tax prices differ in each country due to economic conditions, energy mixes, and government policies. Additionally, multiple countries have signed a Free Trade Agreement (FTA). While FTAs result in their economic benefit, they also increase the risk of carbon leakage, which increases GHG emissions in the global supply chain due to relocation production sites from a country with stricter emission constraints to others with laxer ones. Method: This study proposes a mathematical model for decision support to minimize total costs involving carbon taxes with FTAs. Results: Our model determines suppliers, factory locations, and the number of transported parts and products with costs, FTAs, carbon taxes, and material-based GHG emissions estimated using the Life Cycle Inventory (LCI) database. The FTA utilization on the global low-carbon supply chain is examined by comparing the constructed supply chains with and without FTAs, and by conducting sensitivity analysis of carbon tax prices. Conclusions: We found that FTAs would not cause carbon leakage directly and would be effective for reducing GHG emissions economically.
Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995-2010
This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities' strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.
Reform by numbers : measurement applied to customs and tax administrations in developing countries
This paper is organized as follows. In chapter two, Samson Bilangna and Marcellin Djeuwo from the Cameroon customs administration present the history and the outcomes of the performance measurement policy launched by their administra-tion: the General Directorate of Customs signed 'performance contracts' with the frontline customs officers in 2010 and with some importers in 2011. In chapter three, Jose-Maria Munoz, an anthropologist, offers a complementary view of the introduction of figures in the Cameroon tax administration. The fourth chapter ends the book's first part, which focuses on performance measurement. Xavier Pascual from the French customs administration describes the system implemented by his administration to measure the collective performance of customs units and bureaus. In chapter five, Anne-Marie Geourjon and Bertrand Laporte, who are both economists, and Ousmane Coundoul and Massene Gadiaga, who are from the Senegalese customs administration, present the use of data mining to select imports for inspection. This project is being developed in Senegal and embodies the concept of risk analysis. Sharing the same global aim to make controls more efficient, economists Gael Raballand and Guillermo Arenas from the World Bank and anthropologist Thomas Cantens from the World Customs Organization suggest, in chapter six, using mirror statistics to detect potentially fraudulent import flows. Mirror statistics calculate the gaps of foreign trade statistics between two trading partner countries. To conclude the second part on the integration of measurement in information systems, Soyoung Yang from the Korea Customs Service (KCS), in chapter eight, offers a case study on KCS's implementation of a single window system. With respect to risk analysis, the concept of single window is widespread in the trade and customs environments, but few concrete achievements have been presented and analyzed.
Customs Regulation in Ukraine in the Prewar and in the Wartime Periods
The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for imported goods and services, as well as restore the customs and financial security of the country with the condition of ensuring global partnership in terms of implementing the seventeenth Sustainable Development Goal «Partnership for Sustainable Development». It is determined that customs regulation is a subsystem of the State regulation of foreign economic activity, which defines and controls the process of movement of goods and services across the customs border. An analysis of current trends, dynamics of customs security and its components in the plane of effective customs regulation and ensuring the customs interests of the country is carried out. The key indicators that determine the level of customs burden on the country’s economy have been calculated and analyzed. There is a negative trend in such indicators as: provision of customs payments to the revenues of the State budget of the country, provision of customs payments of tax revenues, fulfillment of planned indicators for customs payments. The significance of customs payments in the revenues and tax revenues of the State budget is irrefutable. A comparative analysis of the both prewar and wartime structure of customs payments is carried out. The dynamics of the volume of taxed imports and the tax burden on them in Ukraine during 2018–2023 are studied. The key trends of the studied indicators are declining. The largest decline is observed during the pandemic in 2020 and at the beginning of the ongoing war in 2022. The partnership relations between the State and business entities in the context of the issue of customs regulation through the introduction of a system of preferential taxation of imports during the wartime period are studied. A systematization of normative legal acts of 2022, which fixed preferential conditions for business entities, is carried out. The problems of customs regulation of the prewar period, which significantly affected its efficiency and functional capacity in the wartime period, are identified. Measures for further leveling of these problems with the aim of European integration are proposed.
THE DETERMINANTS OF CUSTOMS DUTIES EVASION IN EGYPT
Following the Arab Spring in 2011, Egypt implemented policies to restrict imports to control foreign currency spending, as foreign currency reserves dwindled. This decline was driven by reduced tourism revenues and remittances from Egyptians abroad. Among the measures Egypt adopted were floating the local currency, raising the customs exchange rate (used to calculate customs duties), and increasing tariff rates on numerous goods. These actions significantly raised the cost of imports, potentially incentivizing importers to evade customs duties. This study aims to explore the determinants of customs duties evasion in Egypt using a time series econometric model. Key variables analyzed include tariff rates, customs clearance efficiency, corruption, trade openness, and non-tariff barriers (NTBs). The analysis covers the period from 2001 to 2023. Regression analysis and econometric tests were conducted to validate the results. Findings suggest that customs clearance processes, tariff policies, corruption, trade openness, and NTBs significantly influence customs duties evasion in Egypt.
The U.S.–China Trade War
Drawing on data from three national surveys, three content analyses, computational topic modeling, and rhetorical analysis, The U.S.-China Trade War sheds light on the twenty-first century's most high-profile contest over global trade to date. Through diverse empirical studies, the contributors examine the effects of news framing and agenda-setting during the trade war in the Chinese and U.S. news media. Looking at the coverage of Chinese investment in the United States, the use of peace and war journalism frames, and the way media have portrayed the trade war to domestic audiences, the studies explore how media coverage of the trade war has affected public opinion in both countries, as well as how social media has interacted with traditional media in creating news. The authors also analyze the roles of traditional news media and social media in international relations and offer insights into the interactions between professional journalism and user-generated content-interactions that increasingly affect the creation and impact of global news. At a time when social media are being blamed for spreading misinformation and rumors, this book illustrates how professional and user-generated media can reduce international conflicts, foster mutual understanding, and transcend nationalism and ethnocentrism.
Development of the financial policy of the Eurasian economic union countries: tax harmonization
The paper presents an analysis of viewpoints in the debate concerning tax harmonization in integration unions and the results achieved in the Eurasian integration process, focusing on the specifics of taxation in the EAEU member states. The findings have led the author to conclude that there are considerable differences in taxation approaches and the rates of major budget-forming taxes and excises in the EAEU countries and non-tariff barriers still exist in product and services markets, which is an obstacle for mutual trade and access of excisable goods to the markets of union states. Measures to refine taxation systems are identified with a view to expanding budget revenues and ensuring the competitiveness and financial stability of the EAEU member states. Such measures include the establishment of a unified identification system for foreign trade operators (UISFTO), enhancement of electronic services, automation of information exchange between tax and customs authorities and implementation of new tax administration mechanisms in digital trade.
Economist video. The biggest stories of 2025
What will be the biggest stories next year? Tom Standage, editor of The World Ahead, reveals his Top 3 for 2025.
The U. S. -China Trade War
Drawing on data from three national surveys, three content analyses, computational topic modeling, and rhetorical analysis, The U.S.-China Trade War sheds light on the twenty-first century's most high-profile contest over global trade to date.