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...