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Trade integration contributes substantially to economic development and poverty alleviation. In recent years much progress was made to liberalize the trade regime, but customs procedures are often still complex, costly and non-transparent. This situation leads to misallocation of resources. Customs Modernization Handbook provides an overview of the key elements of a successful customs modernization strategy and draws lessons from a number of successful customs reforms as well as from customs reform projects that have been undertaken by the World Bank. It describes a number of key import procedures, that have proved particularly troublesome for customs administrations and traders, and provides practical guidelines to enhance their efficiency. The Handbook also reviews the appropriate legal framework for customs operations as well as strategies to combat corruption.

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.

A companion to the Customs Modernization Handbook, this book provides case studies on customs modernization initiatives in seven countries (Bolivia, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda). The initiatives in each of these countries show similarities as well differences in their approach and design. Some have relied on a model of Independent revenue authorities (Uganda and Peru), others have called upon private sector service providers to initiate the modernization process (Mozambique), others have taken the drastic step of a complete overhaul of their customs staff (Bolivia and Mozambique), while still others have approached the modernization process as a pragmatic, well-focused, result-oriented process.

This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting \"best practices\" and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political authority and the users. By analyzing the introduction of measurement to counter corruption and improve revenue collection in Cameroon, two chapters describe to which extent the professional culture has changed and what effects have been noted or not on the public accountability of fiscal administrations. Two other chapters present experiments of uses of quantification to develop risk analysis in Cameroon and Senegal. By using mirror analysis on the one hand and data mining on the other hand, these two examples highlight the importance of automated customs clearance systems which collect daily extensive data on users, commodities flows and officials. One chapter develops the idea of measuring smuggling to improve the use of human and material resources in Algeria and nurture the questioning on the adaptation of a legal framework to the social context of populations living near borders. Finally, two examples of measurement policies, in France and in South Korea, enlighten the diversity of measurement, the specificities of developing countries and the convergences between developing and developed countries on common stakes such as trade facilitation and better use of public funds.

Trade integration contributes substantially to economic development and poverty alleviation. In recent years much progress was made to liberalize the trade regime, but customs procedures are often still complex, costly and non-transparent. This situation leads to misallocation of resources. Customs Modernization Handbook provides an overview of the key elements of a successful customs modernization strategy and draws lessons from a number of successful customs reforms as well as from customs reform projects that have been undertaken by the World Bank. It describes a number of key import proced

A companion to the Customs Modernization Handbook, this book provides case studies on customs modernization initiatives in seven countries (Bolivia, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda). The initiatives in each of these countries show similarities as well differences in their approach and design. Some have relied on a model of Independent revenue authorities (Uganda and Peru), others have called upon private sector service providers to initiate the modernization process (Mozambique), others have taken the drastic step of a complete overhaul of their customs staff (Bo

The importance of transport corridors for trade and development, including for some of the poorest countries in the world, is widely recognized in this book. A new consensus has also emerged that reducing trade costs and improving access to corridors is not just a matter of building infrastructure. The policies that regulate transport services providers and the movement of goods along corridors are important determinants of the social rate of return on such infrastructure investment. This book avoids optimistic assumptions regarding the prospects for new high-level agreements and decisions to facilitate transit or the possible benefits from increased use of technology. Instead, the authors argue that much can be done through the implementation of readily available existing tools. The use of these tools is often hampered by not only capacity constraints; but, equally if not more important, a lack of commitment. Political economic factors in both the landlocked countries and their transit neighbors must be recognized and addressed. This book offers examples of possible implementation strategies that, while challenging, should in principle help in overcoming these political economic constraints. The main message is that to bring about efficient trade corridors governments and stakeholders should focus on properly implementing the fiscal, regulatory, and procedural principles for international transit that encourage quality-driven logistics services. The various implementation challenges are the primary focus of this book.

The export tax rebate policy is one of the most frequently used policy instruments by Chinese policy-makers. This paper provides a vital analysis of its allocation effects. We use customs transactions, tax administration and firm-level data to measure the effect of variation in export tax rebates, taking advantage of the large policy change in 2004. A difference-in-difference approach allows us to compare the production and pricing decisions of eligible versus non-eligible firms and the distributional implications. We tie these distributional results to a structural model akin to Hsieh and Klenow (2009) where incomplete tax rebates act as a tax on revenue of export sales. A reduction in tax rebates shifts production away from rebate-eligible firms and decreases allocative efficiency. Our takeaway is that by adjusting its value-added tax policy as a part of broader policy objectives, China introduces an allocative efficiency dimension that must be taken into consideration. Les remises de taxes à l’exportation (export tax rebate, ETR) font partie des outils politiques les plus utilisés par les législateurs chinois. Dans cet article, nous proposons une analyse fondamentale de leurs effets d’allocation. En nous appuyant sur des données relatives aux transactions douanières et recueillies auprès de l’administration fiscale et des entreprises, nous évaluons l’effet des variations de l’ETR à la faveur des modifications importantes apportées à cette politique en 2004. Une approche basée sur les doubles différences nous permet de comparer les décisions tarifaires et de production prises par les entreprises admissibles par rapport aux entreprises non admissibles à l’ETR, ainsi que les effets distributifs. Nous corrélons ces résultats à un modèle comparable à celui de Hsieh et Klenow (2009) dans lequel les remises de taxes partielles font office de taxes sur les revenus générés par les ventes à l’exportation. Une diminution des remises de taxes entraîne un déplacement de la production hors des entreprises admissibles ainsi qu’un fléchissement de l’efficacité de l’allocation optimale des ressources. Notre conclusion est qu’en ajustant sa politique de taxe sur la valeur ajoutée pour atteindre des objectifs politiques plus larges, la Chine introduit une dimension qui doit être prise en compte: celle de l’allocation optimale des ressources.

In recent years, the world has seen both massive destruction caused by natural disasters and immense financial and physical support for the victims of these calamities. So that these natural hazards do not become manmade disasters, effective systems are required to identify needs, manage data, and help calibrate responses. If well designed, such systems can help coordinate the influx of aid to ensure the timely and efficient delivery of assistance to those who need it most. 'Data Against Natural Disasters' seeks to provide the analytical tools needed to enhance national capacity for disaster response. The editors and authors begin with an overview that summarizes key lessons learned form the six country case studies in the volume. Next, they outline the data needs that arise at different stages in the disaster response and explore the humanitarian community's efforts to discover more effective response mechanisms. The country case studies review the successes and failures of efforts to establish innovative monitoring systems in the aftermath of disasters in Guatemala, Haiti, Indonesia, Mozambique, Pakistan, and Sri Lanka. 'Data Against Natural Disasters' will be useful to policy makers and others working in port-calamity situations who are seeking to design new monitoring systems or to improve existing ones for disaster response management.