Custom Modernization Handbook

Luc De Wulf
José B Sokol
World Bank, 2005
ISBN 0821357514


Índice de la Obra

Foreword

Acknowledgments

Abbreviations and Acronyms

Overview

Improving Customs Processes Is Part of the Trade Facilitation Agenda. Good Diagnostics Are the Key Starting Point. Human Resources Policies Need to Be at the Center of Customs Reforms. An Adequate Legal Framework Is Important. Improved Integrity Is Key to Promoting Investment and Growth. Risk Management Underpins Much of Modern Customs Practices. Customs Valuation Is a Core Customs Function. Rules of Origin Should Be Simplified. Good Duty Relief and Exemption Control Systems Are Important. Cu...

Cross-cutting Issues

Strategy for Customs Modernization

Objectives of Customs Operations. Evolution of Customs Role. Customs Role and Priorities in the 21st Century. Contextual Factors Necessary for a Successful Customs Reform. Awareness That Customs Operates in an Increasingly Globalized Environment. Political Support at the Highest Level. Adequate Diagnostic Work. Desire to Reduce Trading Costs. Development of a Customs Modernization Strategy. Modernization Program: Comprehensive or Partial?. Proper Sequencing and Pacing of Reforms. Clear Perf...

Human Resources and Organizational Issues in Customs

Human Resources: An Organization Is Only as Good as Its Staff. Staff Profile. Recruitment. Training. Staff Compensation. Integrity and Sanctions. Customs Organization and Organizational Placement. Internal Organization. Customs' Position in the Overall Government Structure. Advantages of Merging Customs with Other Revenue Agencies. Autonomous Revenue Authorities. Management Structure and Responsibilities. Financial Autonomy. Human Resources. Compensation. Lessons from Experience. Management C...

Legal Framework for Customs Operations and Enforcement Issues

The Need for Modern Customs Legislation. The Revised Kyoto Convention. Elements of the Revised Kyoto Convention. Overview of the Convention. Preparing a Modern Customs Code. Obligations Under the Revised Kyoto Convention. Practical Guide to the Modernization of Customs Codes. Potential Obstacles to Customs Modernization. Legal Tradition. Drafting Styles. Organization. Administrative and Judicial Interpretation. Choice of Legal Instruments. Determination of Which Principles to Implement and Ho...

Integrity in Customs

Consequences of Corruption in Customs. Types of Corruption in Customs. Definition of Corruption. An Analytical Framework for Understanding Corruption. The International Customs Response. Leadership and Commitment. Regulatory Framework. Transparency. Automation. Reform and Modernization. Audit and Investigation. Code of Conduct. Human Resources Management. Morale and Organizational Culture. Relationship with Private Sector. Implementation of the Strategy. Operational Conclusions. Further Readi...

Managing Risk in the Customs Context

The Importance of Managing Risk. Facilitation and Control. Achieving a Balanced Approach. Managing Compliance. Putting the Theory into Practice. Compliance Assessment and Trade Facilitation. Risk Management: An Example. Conclusion. References.

Lessons from a select set of Customs Reform Initiatives

Policy and Operational Lessons Learned from Eight Country Case Studies

Main Characteristics of the Countries Case Study. Economic and Population Characteristics. Fiscal Performance. Overall Reform Context. Regional and Preferential Arrangements. Customs Reform Experiences. Customs Reform Objectives. Sponsorship and Political Backing. Design. Donor Assistance. Components of Customs Reforms. Customs Code. Customs Management. Human Resources. Integrity and Corruption Issues. Information Technology. Valuation Issues. Physical Inspections. Revenue and Trade Facilitat...

Two Decades of World Bank Lending for Customs Reform: Trends in Project, Dsign, Project Implementation,and Lessons Learned

Bank Assistance in Customs-Related Projects. Rationale and Lending Instruments. Scope and Distribution of Bank Assistance. Pre-Project Diagnostic Work and Project Design. Pre-Project Diagnostic Framework. What are Customs Projects Trying to Achieve? An Analysis of Project Objectives. Measuring Performance: The Design of Performance Indicators. Key Features of Project Design. Project Implementation and Outcomes.Project Implementation, Outcomes, and Issues. Factors Affecting Outcomes and Impac...

Guidelines on Issues that affect Custom's Operational Trade Facilitation

Customs Valuation in Developing Countries and the World Trade organization Valuation Rules

Significance and Historic Overview of Customs Valuation. International Valuation Standards. The Uruguay Round and the Decision on Shifting the Burden of Proof. State of Implementation. The Agreement on Customs Valuation: An Introduction. Special Provisions for Developing Countries. Implementation Requirements. Organizational Structure and Training. ACV Implementation in Developing Countries. Lack of Ownership. Revenue Loss. High Tariff Rates. Less Compliant Trading Environment. Administrativ...

Rules of Origin, Trade, and Customs

Defining Origin. Methods for Determining Substantial Transformation. Change of Tariff Classification. Value-Added. Specific Manufacturing Process. Status of the Harmonization Work Program for Nonpreferential Rules of Origin. The Uruguay Round and the Agreement on Rules of Origin. The Harmonization Work Program and the Draft Harmonized Nonpreferential Rules of Origin. Implementing the HRO: Implications. The Harmonization of Nonpreferential Rules of Origin: Conclusions. The Definition of Prefer...

Duty, Relief and Exemption Control

Duty Relief for Inward Processing. Economic Rationale. Prior Exemption versus Drawback. Administration: From Physical Control to Audits. Temporary Admission for Inward Processing. Drawback. Export Processing Zones. Conclusions and Guidelines for Duty Relief for Inward Processing. Warehousing, Temporary Admission, and Transit. Customs Warehousing. Temporary Admission. Transit. Exemptions. Issues. Economic Rationale. Economic or Administrative Issues by Category. Rationalizing the Exemption Sys...

Transit and the Special Case of Landlocked Countries

The Case of Landlocked Developing Countries. Costs of Transit Operations. The Principles of Customs Transit Regimes. Description of a Typical Transit Operation. Three Key Elements of a Transit Operation. Principal and Guarantor. Guarantees. Applicable Documents and Flows. Clearance of a Transit Procedure. Nonclearance of the Transit Procedure. Implementation Issues. Computerization and Information Technologies. Major International Transit Procedures: The Transport International Routier. The T...

The Role of Customs in Cargo Security

Initiatives to Improve Cargo Security. World Customs Organization. Sea Cargo: Organization and Initiatives. Air Cargo: Organizations and Initiatives. Land Border Security. Management Implications for Customs. Strategic and Operational Planning. Organizational Structure. Legislative Framework. Access to Information. Risk Management, Redeployment of Resources, and New Procedures. Cooperation with Other Than National Customs Partners. Technical Means to Assist Security Checks. Manual and Low-T...

The Role of Information Technology in Customs Modernization

The Role of Information and Communications Technology in Customs Modernization. The Need to Integrate ICT in Customs with an Overall Modernization Program. Summing Up: Benefits of Computerization in Customs. Key Customs Computer Applications. Developing a Computerization Strategy for Customs. Awareness of the Need for Change. Reliance on a Steering Committee. Planning. System Development Process. Post-Implementation Evaluation. Systems Options. Developing an In-House IT System. Adopting an Of...

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