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.