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"Customs and Excise"
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The consequences of indirect taxation on consumption in Nigeria
This research tests the consequences of Nigeria's indirect taxes on consumption. There are two reasons why the government imposes taxes on goods and services in Nigeria. The primary purpose is to produce income for the smooth running of the administration. Another silent reason is to discourage the ingestion of prohibited products and services, and that is through customs and excise duties (CED). This study assesses both Value Added Tax (VAT) and CED to determine their effects on consumption using various econometric tools, such as trend analysis, pairwise Granger causality tests, unrestricted co-integration rank test, least squares technique, and data that cover the period from 2005 to 2019. The results indicate that VAT insignificantly but positively influences consumption, while CED has a considerable auspicious influence on use. This result shows that VAT imposition on merchandises and services is discouraging the absorption of specific foodstuffs and services and allowing the operation of informal economic activities to thrive in Nigeria. However, CED charges do not reduce the use of certain illegal products purposely taxed to discourage their consumption. This study recommends a reduction in the prices of food items and services to enable consumers to increase their patronage, while the products that attract CED but are harmful should be banned entirely. Thus, offenders should be allowed to face the wrath of the law.
Journal Article
Antinomy, Verification, and Technical Training as Key Factors in the World of Trade: The Case of Ceramics
Abuse of authority, in general, is due to the extension of power and authority without being based on the juridical foundation that is the source of such power and authority. A phenomenon of abuse of authority, in relation to a process of verification / technical tracing of ceramic importation activities, has moved from a juridical foundation which is the implementing arrangement of the mandate of Law Number 17 of2006 on Amendment to Law No. 10/1995 on Customs. Regulation of the Minister of Trade of the Republic of Indonesia Number 72 / M-DAG / PER /11/2012 concerning Technical Investigation of Ceramic Import contains double norms which gives authority to the Directorate General of Customs and Excise to override legal norms governing the same subject without obligation to Building juridical arguments and alternative solutions.
Journal Article
Investigators and Prosecutors or, Desperately Seeking Scotland: Re-formulation of the 'Philips Principle'
Prosecution in England and Wales, traditionally private, was captured by the 'new police', creating an 'English tradition' unlike those of the rest of the United Kingdom. To overcome consequent problems, the Royal Commission on Criminal Procedure recommended the 'Philips principle', whereby investigator and prosecutor were separate, but co-ordinate, on which basis the Crown Prosecution Service was set up. However, the principle was in fact compromised by the 'English tradition', most obviously by permitting continued police prosecution. Moreover, the Serious Fraud Office, set up shortly thereafter, contradicted the principle. Yet, HM Customs and Excise addressed its serious problems by applying the principle. The CPS itself encountered difficulties flowing from the compromises. Reports (Runciman, Narey, Glidewell) recommended various devices, straining the principle, until the Auld Report recognised that reformulation was necessary, along the lines adopted elsewhere in the United Kingdom, that is, by recognising that there should be investigator subordination to prosecutor.
Journal Article
International regulation of free zones: an analysis of multilateral customs and trade rules
Multilateral regulation of free zones is largely based on the International Convention on the Simplification and Harmonization of Customs Procedures as amended (Revised Kyoto Convention) and WTO disciplines. The Revised Kyoto Convention treats free zones as an area with some ‘exterritorial’ elements, while WTO law does not accord such treatment to free zones. The regulatory framework under the former is more flexible than that under the latter. As of 1 June 2010, 63 out of the 69 contracting parties to the Revised Kyoto Convention are members of the WTO, so they must live up to their commitments under both legal systems. This article provides an analysis of relevant provisions of the Revised Kyoto Convention and WTO rules and jurisprudence that can be taken into account by national authorities in the conduct of their free-zone policies.
Journal Article
Overseas trade and investment
On 5 May 1989, Royal Assent was given to the Customs and Excise Legislation Amendment Act 1989 (CTH) and the Customs and Excise Legislation Amendment Act (No 2) 1989 (CTH), which aim to shift the compliance incentives in the customs arena. The major compliance changes are outlined. The new legislation has also rewritten the valuation provisions. Where there is difficulty proving the dutiability or non-dutiability of certain side-payments, the legislation is biased against the interests of the importer. International traders now have to review the legal status of their current operations.
Journal Article
The substitution effect of cigarette excise tax for tobacco leaf tax in China
Purpose - The purpose of this paper is to examine the increase in the cigarette excise tax needed to keep tax revenue constant in the face of the cancellation of the tobacco leaf tax.Design methodology approach - Equilibrium-displacement model was employed to simulate the substitution effect.Findings - The results suggest the \"substitution effect elasticity (SEE)\" is between −0.127 and −0.063. This means a 100 per cent cut in the tobacco leaf tax rate would necessitate an increase in the cigarette excise tax rate of between 6.3 and 12.7 per cent. Sensitivity analysis indicates SEE is most sensitive to the retail demand elasticity and oligopoly power and least sensitive to input substitution elasticity and returns to scale.Originality value - This paper provides a framework to analyze the policy effects of the Chinese tobacco industry. The findings in this study are very important for government to make policies in the future.
Journal Article
Courage in red. Series 1, episode 3, Customs and excise : counter smuggling
Thanks to collaborative efforts with US and Canadian police; the RCMP is making a difference in stemming the flood of the illicit contraband that funds organized crime across the country.
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