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Nomenclature and classification of goods, enforcement and compliance, procedures and facilitation, capacity building.

Customs and Environmental Policies

WCO implementing the WTO TFA

All imported and exported goods must be classified for Customs purposes. Each separate product is assigned a particular classification code. Most countries classify goods in accordance with the WCO harmonized commodity description and coding system, popularly known as the Harmonized System (HS), which came into effect in 1988. In this section you will find the latest version of the international HS nomenclature, known as HS 2022, previous versions of the nomenclature, as well as key information regarding classification work and associated infrastructure.

With a few exceptions, most countries levy ad valorem Customs duties (i.e. duty is levied on the value of the goods). Consequently, the actual amount of duty will depend on the dutiable value determined by Customs. The WTO Valuation Agreement, adopted in 1994, introduced a valuation system based primarily on the transaction value of imported goods (i.e., the price actually paid or payable), which now governs the majority of world trade. The WCO ensures the uniform interpretation and application of Agreement at the technical level. In this section you will find the decisions related to valuation, as well as information on valuation verification and other material.

Origin is the "economic nationality” of goods in international trade. There is no international definition of origin, although a distinction is made between two systems: preferential and non-preferential. In the case of preferential origin, everything is based on bilateral or multilateral agreements. In the case of non-preferential origin each country applies its own rules. In this section you will find guidance material aimed at improving the understanding and proper application of rules of origin, information on the harmonization of non-preferential rules of origin and the work of the WCO and the WTO in this domain.

Customs enforcement covers a wide range of activities relating to combating commercial fraud, counterfeiting, drug trafficking, money laundering, and electronic crime, as well as the smuggling of highly taxed goods, arms, nuclear materials, toxic waste, cultural goods and endangered species of plants and animals among others. In this section you will find information by crime areas on the activities undertaken by the WCO, including enforcement operations. It also presents WCO trade security programmes, enforcement instruments and tools as well as publications dealing with security and fraud in general.

Economic well-being and wealth creation are driven by trade, and Customs administrations play a vital role when it comes to the facilitation of international trade at borders. In order to simplify and harmonize Customs procedures, the WCO has developed a host of tools and resources, including the Revised Kyoto Convention, the Data Model and the Time Release Study, and promotes concepts such coordinated border management and risk management. In this section, you will find all these tools and a many others that assist Customs administrations to effectively implement trade facilitation programmes, and ultimately boost economic competitiveness and growth.

Members of the WCO are at all stages of economic development, requiring customized solutions and assistance to meet the challenges of today’s trade environment. The WCO provides focused capacity building and technical assistance that includes management and leadership development programmes. In this section you will find information on the WCO strategic roadmap for reform and modernization, the different programmes managed by the Organization in this area, including the donor engagement activities, as well as all available resources.

Integrity is a prerequisite for the proper functioning of a Customs administration, as corruption can distort trade and investment opportunities, undermine public trust in government authorities and ultimately jeopardise the well-being of citizens. For over 30 years the WCO has played an active role in addressing the complex problem of corruption in Customs which culminated in the adoption, in 1993, of the Arusha Declaration on Integrity in Customs, which was revised in 2003. In this section you will find information on the WCO’s integrity strategy and programme, the tools it has developed to promote integrity, as well as the numerous activities being undertaken in this domain at national and regional levels.

The active pursuit of knowledge through systematic inquiry, empirical evidence, and consideration of local conditions greatly benefits policymaking. To support these objectives, the WCO Research Unit produces research and policy analysis on Customs and international trade matters.

Revenue Package, Economic Competitiveness Package, Compliance & Enforcement Package, Organizational Development Package, Private Sector Consultative Group, Customs Laboratories, Surveys

This part of the WCO website will bring you all relevant information regarding the implementation of the TFA and provide Members with guidance on how to implement it.

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Please note you do not have access to teaching notes, the role of customs administration in the structure and efficiency of international logistics: an international comparison.

The International Journal of Logistics Management

ISSN : 0957-4093

Article publication date: 1 January 1992

Shippers are seeking international gateways that can provide them with services consistent with “seamless logistics”. This places pressures on public and private organizations, such as customs and freight forwarders, to adopt competitive technologies and systems. Electronic data interchange and integrated logistics management practices enable significant improvements in border procedures. A comparison of developments in four countries reveals that strategic changes by customs will enable more efficient logistics services. However, customs and forwarders in the countries are progressing at different rates.

• Freight forwarding
• Distribution management
• Electronic data interchange

Heaver, T.D. (1992), "The Role of Customs Administration in the Structure and Efficiency of International Logistics: An International Comparison", The International Journal of Logistics Management , Vol. 3 No. 1, pp. 63-72. https://doi.org/10.1108/09574099210804813

Copyright © 1992, MCB UP Limited

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• 1 0000000404811396 https://isni.org/isni/0000000404811396 International Monetary Fund

Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental changes in business models. The benefits of a well-performing customs administration are clear, as is the need to develop efficient, effective, fair, and modern customs administrations. Customs Matters analyzes the many changes and challenges customs administrations face and pro-poses ways to address them. By offering a cross-sectional view of the main aspects of customs ad-ministration, the book guides policymakers and customs officials as they evaluate the current state of their customs system with a view to developing, reinforcing, or relaunching their own roadmaps for customs modernization.

• Front Matter
• Introduction
• Chapter 1: The Multifaceted Role of Customs and Its Importance for the Economy and Society
• Chapter 2: How Trade and Tax Policies Are Shaping Customs
• Chapter 3: Institutional and Professional Foundations of Modern Customs Administration
• Chapter 4: Customs in a World of Enhanced Trade Facilitation
• Chapter 5: Strengthening the Core Customs Processes through Integrated Risk Management
• Chapter 6: Customs Enforcement and Cooperation with Other Administrations
• Chapter 7: Customs Administration and Digitalization

Supplementary Materials

International Monetary Fund Copyright © 2010-2021. All Rights Reserved.

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Customs Administration

• First Online: 10 April 2021

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• Parthasarathi Shome 3 , 4  

Part of the book series: Springer Texts in Business and Economics ((STBE))

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Customs administration fits into an overall tax administration structure in terms of customer focus, administration structure, people or personnel, analysis and strategy. It has to meet growing client expectations for higher service standards. In the process, the best practice customs administrations have radically transformed their structures and business processes, taking advantage of the opportunities that recent rapid advances in technology offer. Yet there are certain functions that are specific to a customs administration in its domestic activities and, in particular, in international liaison aspects. There is no doubt that customs should provide seamless service rather than becoming an impediment to international economic relations through bureaucratic approaches and that information and communications technology (ICT) is playing an increasing role in customs processes. However, there are growing complexities faced by border agencies in trade facilitation challenged by security, money laundering and smuggling with the spread of globalisation. The World Customs Organization (WCO) plays a role in bringing administrations closer in enhancing international economic relations. Specialised skills, competencies, tools and processes are needed, supported by adequate resources, to achieve a world-class customs administration. This chapter focuses primarily on those functions that comprise unique challenges in a customs administration.

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See TARC ( 2014 ), Second Report, Chap. VIII, for an elaboration of these aspects.

See report of Asia Pacific Group on Money Laundering ( 2012 ).

See Buchanan ( 2004 ), p. 115.

Shome ( 2012 ), p. 18 and p. 60, has dealt in some detail with carousel fraud.

Vaithilingam and Nair ( 2009 ) explored these and associated aspects in a study of 88 countries.

See Sect. 36.7 , for details.

See Lewis ( 2009 ), p. 3.

Nepal, being a land locked country, has the right to import via India and there are treaties to enforce this right.

See Weerth ( 2008 ), p. 111.

See Myanmar taxation report by Shome and Chaudhury ( 2012 ).

Myanmar did not yet have a VAT but a commercial tax against which offset was given for tax paid on goods though not for tax on services.

Asia Pacific Group on Money Laundering. 2012. Money Laundering Vulnerabilities of Free Trade Zone. 2010 Financial Action Task Force. APG Typology Report on Trade Based Money Laundering.

Google Scholar  

Buchanan, Bonnie. 2004. Money Laundering – A Global Obstacle. Research in International Business and Finance 18 (1): 115–127.

Article   Google Scholar  

Lewis, Gareth. 2009. The Impact of ICT on Customs. World Customs Journal 3 (1): 3–25.

Shome, Parthasarathi. 2012. Tax Shastra: Administrative Reforms in India, United Kingdom and Brazil . New Delhi: Business Standard Books.

Shome, Parthasarathi, and Hafiz Chaudhury. 2012. Myanmar: Fundamental Tax Reform . Washington DC: International Tax and Investment Centre (ITIC).

Tax Administration Reform Commission (TARC). 2014. Tax Administration Reform in India: Spirit, Purpose and Empowerment, Second Report . New Delhi: Government of India.

Vaithilingam, Santha, and Mahendhiran Nair. 2009. Mapping Global Money Laundering Trends: Lessons for Pace Setters. Research in International Business and Finance 23 (1): 18–30.

Weerth, Carsten. 2008. HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC. World Customs Journal 2 (1): 111–115.

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Shome, P. (2021). Customs Administration. In: Taxation History, Theory, Law and Administration. Springer Texts in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-68214-9_36

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Educating the next generation of customs professionals, 28 october 2015.

Are there ways to improve compliance, safety, security, operational efficiency and information quality in international trade? Reduce the administrative burden for business and government? Foster the uniform application of Customs legislation? Encourage mutual understanding between the public and private sector, and even share responsibilities in the fight against smuggling, terrorism and criminal organizations? We believe there are, but to do so there is a need for people who are knowledgeable in various disciplines. The Master Degree in Customs and Supply Chain Compliance developed by the Rotterdam School of Management offers this type of education by integrating three disciplines: Customs regulations; supply chain management and logistics; and information technology and auditing. In this article, we discuss the objectives of the degree and the educational philosophy of the programme, and reveal some of the lessons learned in setting it up.

The work of a Customs professional is changing, and is filled with new challenges. Trade networks have grown in complexity, and transport and logistics services have been redistributed and optimized, with benefits depending on enhanced reliability and cost reduction. However, the capacity to ensure transparency and monitor the flow of goods has not kept pace with these changes, leading to risks for the general public, in terms of safety and security, and most probably also in terms of lost Customs duties and a decrease in quality of service.

A typical regulatory response to such a situation would be to impose stricter regulation and tighter controls. The downside is that this increases the administrative burden for businesses and the regulatory costs for governments, already under pressure due to budget cuts. Customs is, therefore, required to improve its overall performance; inspecting more effectively while at the same time reducing interference in logistics processes. As a result, Customs is now on a quest to find a new, optimum balance between trade facilitation and enforcement, as well as innovative solutions to achieve this balance.

Almost a decade ago, the WCO identified the need for this change and developed a visionary model, the SAFE Framework of Standards to Secure and Facilitate Global Trade. Subsequently, research was initiated by several parties into innovative solutions for trade facilitation and improved compliance, one of which led to the development of the ‘Data Pipeline’ concept to improve data visibility. The important underlying idea, known as piggy-backing, is to re-use reliable commercial data for regulatory control, where possible.

Other important issues include the various forms of coordinated border management (CBM) – for example, the ‘one-stop-shop’ that integrates Customs inspections with other border controls such as food and product safety inspections – and the development of an electronic Single Window (i.e., the re-use of reporting data for different administrative agencies). These kinds of solutions make use of the information technology (IT) deployed by a network of public and private partners. Therefore, they can only be developed by Customs in close collaboration with businesses and service providers across the entire supply chain, and with other regulators such as tax offices or food and health inspection agencies.

Where enforcement strategies are concerned, the focus is increasingly being placed on ‘trusted trader’ programmes, ideally enabling resources to be freed up and better supervision of non-trusted traders. This change in enforcement policy has also triggered the adoption of new forms of auditing and inspection, such as system-based auditing. Here, authorities increasingly rely on a company’s own system of internal controls for monitoring and reporting compliance. In this case, authorities must supervise the effectiveness of the control system, at a meta-level. In the Customs domain, a well-known example of the use of system-based auditing is the certification process for an Authorized Economic Operator (AEO).

Customs officers used to be primarily focused on the physical inspection of goods, and were trained in practical inspection that included legal knowledge, while the business professionals in charge of Customs issues were trained to classify goods and fill in declarations. But today, the increasing complexity of regulatory demands, the reliance on IT and the adoption of new supervision models with integrated risk management and control, all require Customs professionals with specific skills.

Specific educational needs

Traditionally, Customs professionals have taken the ‘long route’ when it comes to education. They are trained on-the-job and also follow various training/vocational courses and internal educational programmes in a wide variety of disciplines. This approach is no longer sufficient to satisfy the demand for Customs experts, as knowledge and expertise requirements have become much more demanding.

In the past, Customs inspection was to a large extent a physical activity, whereas nowadays it also includes the carrying out of audit-related activities which require knowledge of business processes and traders’ commercial drivers. This new role requires education programmes that help existing Customs personnel to further develop themselves in order to cope with these new challenges. And clearly, these part-time programmes are of a higher academic level than was traditionally required in the Customs profession, for the reasons stated above.

On the other hand, business professionals dealing with Customs issues need, in order to be compliant, in-depth knowledge of the legislation in force, the risks involved and the control measures to be implemented, including those touching on the company’s information systems. Developments have put Customs-related issues ‘in the boardroom’ and these professionals need to work at a strategic level, with detailed knowledge of the impact of Customs regulations on processes.

Both categories of professionals need to acquire a broader knowledge of the environment in which they execute their work. In addition, both need to be able to look beyond the boundaries of their own discipline, in order to take advantage of new opportunities and transform them into feasible solutions.

A new educational programme

To respond to this educational need, the Rotterdam School of Management developed the Master Degree in Customs and Supply Chain Compliance, in close collaboration with Delft University of Technology, Erasmus University’s Rotterdam Law Department and Eindhoven University of Technology. The programme integrates three disciplines or ‘pillars’: (1) Customs Regulations; (2) Supply Chain Management and Logistics; and (3) Information Technology and Auditing.

It is open to representatives of Customs administrations and other government agencies dealing with trade, inspections and trade facilitation, as well as to business representatives. As the programme is aimed at working people who are only able to study on a part-time basis, the courses are spread over two and a half years, with employers generally paying the tuition fees.

The programme is built on the competency framework for the Customs profession developed by the European Commission (EC). Courses are taught in English and are open to professionals from around the world. Entrants who are not university graduates need to follow a pre-Master preparatory course. In terms of recognition, the programme gives entitlement to 60 European Credit Transfer and Accumulation System (ECTS) points, which is equivalent to a total of 1,680 hours of study. The pre-Master course gives another 12 ECTS points.

The curriculum has been developed in close cooperation with the Customs Administration of The Netherlands and trade associations, and is one of the many offspring of the close collaboration in innovation and research projects established between Dutch Customs, universities and representatives of the business community.

Communities of learning, online education and blended learning

A unique feature of the current programme is the ‘learn with and from each other’ educational philosophy: an equal number of students from Customs administrations and the private sector are selected to create what are called ‘communities of learning,’ which can be defined as ‘groups of people who share a concern, set of problems or passion about a topic and who deepen their knowledge and expertise in this area by interacting on an ongoing basis’ [ Wenger, McDermott, & Snyder, 2002, p4 ].

Working in such a heterogeneous environment helps students to obtain a much deeper understanding of the study material, and enables them to better understand each other’s concerns and contribute to more effective collaboration between Customs administrations and Trade.

Part of the programme is being delivered in e-learning mode, for the following reasons:

• It is very demanding for students not residing in the Netherlands to come to Rotterdam to attend classes;
• It enables students to plan their study workload more flexibly during the week, which explains why even students living in the Netherlands have a strong preference for e-learning;
• It is preferred by employers, who would rather have their employees absent for a week once every six to eight weeks, rather than for one day every week.

The challenge of educating a student population with heterogeneous backgrounds and expertise while at the same time allowing for flexibility regarding study location and study time, led to the design of a special blended learning programme in which online education is combined with a week of full-time, physical classroom training at the Rotterdam School of Management. Hence, every course module in the programme starts with a six-week online preparation phase, followed by an intensive, one-week residential phase, and then a final, three-week phase during which students complete their final assessment.

In the six-week preparation phase, students read the textbooks, articles and case descriptions, and watch video lectures produced by the teachers. Furthermore, the teachers organize regular video conferences with all the students to answer questions about the study material that the students have not been able to solve by themselves. The residential phase is a four-day session of classroom meetings that are primarily focused on a very interactive learning mode where teachers and participants jointly apply the knowledge to a wide variety of cases; this includes lectures from teachers and practicing guest lecturers, workshops, student presentations, discussion sessions and collaborative team work on case-studies.

Future developments

Talented people who choose to work in, and specialize in the Customs field must be given access to good education. This stresses the need for more Bachelor and Master-level education programmes in the field of international trade, border management and supply chain management, which should be open not only to experienced Customs professionals, but also to other students.

Therefore, the next steps include:

• the setting up, in the coming years, of an additional full-time Bachelor and Master degree programme for young students entering directly from secondary school;
• the incorporation of the current pre-Master preparatory course – which is compulsory for non-graduate entrants – into the Bachelor degree, building on the existing collaboration with some Dutch universities for applied sciences in the setting up of a Bachelor degree programme for professionals who are not Customs officials, but are working for the government or the private sector in the area of cross-border management of goods.

To face the challenges of the future, educational programmes in the Customs domain should evolve. In particular, education should try to make use of the insights offered by scientific research into Customs issues, thereby further stimulating the academic study of Customs-related issues around the globe.

Education should no longer be focusing on the legal aspects of Customs regulation alone, but should instead integrate this knowledge into studies that include supply chain management, information technology and auditing.

Moreover, education should foster a multidisciplinary attitude that encourages collaboration between government and businesses, and across the various disciplines, while strengthening the ability to spot new developments, identify opportunities and translate them into practice.

Last but not least, educational efforts should lead to a recognized degree. We believe that by establishing this new Master Degree in Customs and Supply Chain Compliance, including the upcoming Bachelor degree, we are heading in the right direction.

More information www.rsm.nl/master/executive-masters/executive-master-Customs-and-supply-chain-compliance

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New book provides insight into the economic benefits of implementing a single window system

Tribute to professor hironori asakura, project inama: enhancing sub-saharan customs’ capacity to fight illegal wildlife trade, overview of russia’s training centre for nii system experts, latest accessions to wco instruments, council 2015, wco members confer and act on trade facilitation, e-commerce, and security at the june 2015 wco council sessions, tariff and trade affairs, procedures and facilitation, capacity building, compliance and enforcement, election highs, 2015 wco photo competition, signing ceremonies, facilitating e-commerce, e-commerce and revenue collection, supporting e-commerce: korea customs service’s strategy, australia’s tax reforms and e-commerce: a country perspective, let cross-border e-commerce be an engine for growth, dubai’s virtual freight & logistics corridor streamlines cargo movement, eu launches a new customs data model based on wco standards, violent extremism, borders and action by customs teams, illegal wildlife trade: an outline of the problems facing peru, singapore’s ‘whole-of-government’ approach to coordinated border management: maintaining its edge amidst new challenges, vanuatu customs’ response strategy to cyclone pam, sri lanka customs’ response to a natural disaster: challenges faced and lessons learned, tobacco control, international trade, and public health: a review of holly jarman’s book ‘the politics of trade and tobacco control’, 10 years of promoting the academic standing of the customs profession, prospects for africa’s tripartite free trade agreement in the light of lessons learned from the east african community.

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BEST PRACTICES IN CUSTOMS ADMINISTRATIONS: A PRELIMINARY EXPLORATORY STUDY

This work focuses on the competitiveness seen by the customs procedures involved. Customs can be considered as a bottleneck in international logistics in some countries. Through an exploratory and bibliographical research, we could understand the main characteristics of the customs procedures in Brazil compared with the characteristics of countries considered as world reference. The analysis was based on information drawn from websites of the customs administrations of the countries that initiated the implementation of internationally accepted “good practices’, according to criteria of the World Bank and other international organizations. It is crucial to note the best practices and benchmarking in the customs environment. Among the best practices observed, we highlight the electronic transmission of data, the analysis of risk based on prior information, cooperation at various levels, the use of information technology in transmission and registration procedures, compliance with the Revised Kyoto Convention, among others. Brazil has some actions targeted at best practices, but we need greater agility and coordination in the implementation of most of them.

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Brazil joined the Authorized Economic Operator (AEO) program, established as a standard by the World Customs Organization, in 2014. In 2018, the change in legislation excluded the category of customs brokers from the certified entities. The purpose of this research is to address the reasons and consequences of the exclusion of the certificate to the category of customs brokers. The research questions are: What is the perception of the customs brokers of being removed from the AEO certification? Which other implications may happen with this exclusion? This analysis comes through survey type as an applied research method, considering the customs brokers who had the certificate and those who did not, from a Customs broker association from the state of Sao Paulo. Sao Paulo state is the biggest import and export state and contains the main airports and ports in Brazil. Results showed the lack of certification in the customs broker´s chain may compromise the security controls in the whole international trade chain. Findings may provide that changes in the originally designed program may cause uncertainty. This paper is especially useful because we present results that come up from a service provider, as well as the effects that took place in Brazil may occur in other countries.

Eswar Nathan

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Genc Beqiri

SEE countries are in the process of developing and preparing to join European Union. All companies in SEE Countries have an imposition to import various kinds off items. Some for production input, technology enhancement, and some as trading items, since they are not produced in the country itself. The Government is always trying to simplify and improve the process of documenting and control of the importation of these items. This is included in the customs policy of every SEE country in the region. The classical approach is to just bring the materials to the customs, pay the taxes and then use them for everyday needs of the companies. This is very simple and convenient, since it assures all documents processing in the very beginning of on goings within the country. Since SEE countries are in the developing process, they need to be further stimulated in circulating goods that are crucial for the development and fulfilling of the needs of the population. In order to stimulate this, a new way of handling the import process is implemented. This is a way to bring the items inside the country and pay the necessary taxes only after they have been put into circulation. This kind of a procedure is called “Bonded Goods Warehouse” (“Depo Doganore” - Customs Warehouse). There are some regulations that apply to holding this kind of warehouse. Customs trust the companies to keep the goods in safekeeping for a period of time until they have a need for them. They are not obligated to pay any kind of fee in the meantime. All the obligations start at the moment the items that are kept in “Bonded Goods Warehouse” are put in circulation. Another benefit is that companies are obligated to pay customs and VAT (Value Added Tax) for only the items and quantities put into circulation, not for the entire content of an invoice or a Customs input document. The only problem is that it has to be done with a method of FIFO (First In First Out) processing. This naturally requires both database applications and a developed network. These privileges offered by Customs to have a “Bonded Goods Warehouse” for the imported goods, are very attractive since they enable us to have the goods waiting to be put into circulation at a time of our convenience. In order to use this privilege we have to fully comply with the rules given by the Customs. Apart from the database processing and the mathematical apparatus that has to be used in this case. This paper purpose is to provide a way and mathematical methods of FIFO INPUT – OUTPUT processing. Through the paper are set the rules, order and formulas that enable the use of FIFO INPUT – OUTPUT database processing, in order to enable the companies to profit from the Customs privilege of having a “Bonded Goods Warehouse” without affecting their own ability to response quickly to the market request for fast and qualitative supply, The method use in the paper is an exact method of implementing the formulas and doings in order of getting proper results. The results are practically confirmed both in practical reporting and by mathematical methods. We are going to be dealing with division of the Summarized Nomenclatures of the goods used by Customs application database processing, into individual items used by the Companies application database processing, and after the completion of the circulation and INPUT – OUTPUT of these items, transforming them again into Nomenclatures that can be reported and processed by the Customs application database. Keywords: SEE Countries, Wireless, databases, Networks

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Brazil joined the Authorized Economic Operator (AEO) program, established as a standard by the World Customs Organization, in 2014. In 2018, the change in legislation excluded the category of customs brokers from the certified entities. This research aims to address the reasons and consequences of the exclusion of the certificate to the category of customs brokers. This exclusion took place because many customs brokers filed lawsuits to acquire the certificate, without taking the exam. This analysis comes through survey type research, applied to customs brokers who had the certificate and those who did not, from a Customs broker association from the state of Sao Paulo, in which they described the main impacts caused in their profession. Sao Paulo state is the biggest import and export state and contains the main airports and ports in Brazil. The lack of certification in the customs broker´s chain may ameliorate the security controls in the whole international trade chain. This paper...

THE WORLD CUSTOMS ORGANIZATION - Past, Present and Future

Hector Hugo Juarez

This book will take you through the past, the present and into the future of the flagship institution of the international customs community: the World Customs Organization (WCO). Our purpose is to present to you, in a comprehensive, orderly and synthetic manner, the enormous contributions that this prestigious and recognized institution has been making to the secure growth of world foreign trade. In the development of the text, special consideration has been given to the instruments relevant to day-to-day customs work and which constitute the flagships of the WCO (the Harmonized System Convention, the Revised Kyoto Convention, the SAFE Framework of Standards, among many others), as well as to those issues which are currently of particular relevance to the WCO, to those issues that are currently of special interest to the world Customs community (Cross Border Electronic Trade, Trade Facilitation, the Future Customs Agenda, to mention but a few), trying to reconcile the various practical aspects of Customs operations with their theoretical underpinnings. In short, these pages will be of great interest to all foreign trade operators, in particular to customs officials, customs brokers, carriers and international forwarding agents, managers of importing and exporting companies, as well as to all those (professionals and students) who wish to deepen their knowledge of the exciting world of Customs and International Trade.

Borys Kormych

The paper analyses basic transformation tendencies in the international trade policy standards generated within frameworks of global and regional institution and their influence upon customs and border formalities. The transformation of standards is also supplemented with crucial changes in a rule-making process, that conventionally has been an exclusive competence of national states. That rule-making changes are charac-terised by transferring the significant amount of competence from the national states to the global and supranational level, as well as by introduction new types of rule-making actors (both public and private) and new types of law sources. This urges us to apply to the analyses the concepts of global governance, transnational law and global administrative law, which focus on the above-mentioned transformations in the field. Customs authorities now are experiencing the transition of their initial mission from merely revenue collectors to actors responsible for extensive range of tasks, including safety and security issues, trade facilitation, joint border management, etc. All these tasks should be performed at the high level of harmonisation, unification and standardization with recognised international and regional rules and regulations. Due to the specifics of the new mission of customs authorities, the paper primary focuses on two relatively new tasks of security and trade facilitation. And also paper discuses two basic modern instruments to implement such tasks – the operation of Single Window for international trade and the application of good governance principles to customs routine operations. The essential point is that two instruments are not focused merely on improving the way customs and border formalities are performed by authorities, but also starve the whole system of border management into comprehensive reform of both interagency and intra-agency procedures and operations. The Single Window facility provides such reform through joint application of information technology based on internationally approved standards. The WTO rules for good governance for application of customs legislation in fact demands from member states to share common values and princi- ples, originally emerged within legal systems of western developed countries. The key words: trade policy, customs regulations, customs formalities, trade faci- litation, security, global supply chain, Single Window, good governance, WTO, WCO, UN/SEFACT Introduction.

Danilo Desiderio

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CCES is committed to excellence in research and strives to undertake nationally and internationally competitive research projects. It has attained a reputation for high-quality research in the areas of Customs, international trade and border management where it has particular depth and strength of academic and research capability.

Our research activities and projects include examining national, regional and international trends to identify best practice approaches to border management and to provide empirical evidence to inform strategic decision making. We ensure that all our programs and related services reflect contemporary and emerging issues that impact on business of customs, excise and border management through our ongoing applied research activities.

CCES research activities are designed to provide a scientific basis for policy decision-making, and the Centre’s Enhancing the Competitiveness of Australia’s International Traders research project is one such example.

CCES staff have published a number of books and research papers over the years, a selection of which can be viewed below.

Widdowson, D. (2023) Interesting trends in Customs university programmes. WCO News No.100 , pp.30-31

Widdowson, D., Blegen, B. & Kashubsky, M. (2023). Characteristics of Trade Data for Border Management Agencies. CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D. (2022) Cross-border windows of opportunity. In Proceedings of the 16th International scientific conference ‘History of trade, taxes and duties’ , University of Customs and Finance, Dnipro, pp. 157-162.

Widdowson, D. (2022) Customs in times of crisis. In Proceedings of the International conference ‘Customs Service of Ukraine in War and Post-War Conditions’ , University of Customs and Finance, Dnipro, pp. 5-7.

Widdowson, D., Blegen, B. & Kashubsky, M. (2022). Advance Cargo Risk Assessment by Customs and Border Authorities. CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D., Blegen, B., Preece, R., Davie, S., Kashubsky, M., Meille, B. & Long, A. (2022). Reporting Models for Imported and Exported Goods. CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D., Blegen, B., Preece, R., Davie, S., Kashubsky, M., Meille, B., & Long, A. (2022). Scanning for Border Threats. CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D. (2021)   World Customs Organization global webinar series : Managing HR through a crisis and beyond. Keynote address 19 January 2021: Leading with 2020 hindsight. World Customs Journa l, 15(1), pp. 139-145.

Widdowson, D., Blegen, B., Short, G., Lewis, G., Garcia-Godos, E. & Kashubsky, M., (2021) Single window in the context of the WTO Trade Facilitation Agreement. Journal of Customs and Trade , 42(3), pp. 28-53 [In Chinese]

Widdowson, D. & Kashubsky, M. (2021) UCC Navigator – A New Innovating Tool That Helps to Overcome EU Customs Legislation Complexity. CCRM Journal for Practitioners in Europe , Issue 9.

Widdowson, D. (2021, November 19) Australia’s Trade Single Window of Opportunity. East Asia Forum.

Hesketh, D. (2020) The WCO’s impact to date and lessons learned: the road from Columbus to Competency. World Customs Journal , 14(2), pp. 99-108.

Widdowson, D. (2020) Managing customs risk and compliance: an integrated approach. World Customs Journal,  14(2), pp.   63-80.

Blegen, B. (2020) Re-examining border clearance in the age of e-commerce. World Customs Journal,  14(2), pp.   81-98.

Kashubsky, M. & Hintsa, J. (2020) Customs capacity building through Partnership in Customs Academic Research and Development (PICARD): achievements and future directions. World Customs Journal,  14(2), pp.   197-223.

Widdowson, D (2020) Welcoming address. Green Channel 11(1) pp 7-8.

Preece, R. & Neher, A., (2020) The extent of the illicit cigarette market in Australia: using publicly available data in a ‘top‑down’ approach to estimation. World Customs Journal , 14(1), pp. 3-16.

Widdowson, D. (2020) Submission to the Parliament of Australia Joint Standing Committee on Foreign Affairs, Defence and Trade Inquiry into Australia activating greater trade and investment with Pacific island countries, 11 February 2020.

Widdowson, D. (2020) Submission to the UK Parliament Northern Ireland Affairs Committee Inquiry into Unfettered Access: Northern Ireland and customs arrangements after Brexit, 31 March 2020.

Widdowson, D. (2020) Supplementary submission to the UK Parliament Northern Ireland Affairs Committee Inquiry into Unfettered Access: Northern Ireland and customs arrangements after Brexit, 1 May 2020.

Widdowson, D. (2020) Evidence to the UK Parliament Northern Ireland Affairs Committee Inquiry into Unfettered Access: Northern Ireland and customs arrangements after Brexit, 30 April 2020.

Widdowson, D. (2020) Genuine NI-GB trade should not be subject to customs controls,  The UK in a Changing Europe, King’s College London,   13 May 2020.

Lewis, G. (2019) Softening hard borders through tech: Brexit and the Irish border. World Customs Journal , 13(1), pp. 167-170.

Preece, R., (2019) Australia: Addressing the illicit flows of tobacco in Australia. In Dutta, S. (2019) Countering Illicit Tobacco Trade: A Global Review of Country Experiences Washington, DC: World Bank, pp. 15-49.

Preece, R., (2019) Excise tax reforms across ASEAN since the start of its Economic Community. World Customs Journal 13(1), pp. 3-20.

Widdowson, D., Blegen, B., Short, G., Lewis, G., Garcia-Godos, E. & Kashubsky, M., (2019) Single window in the context of the WTO Trade Facilitation Agreement. World Customs Journal , 13(1), pp.101-128.

Preece, R (2018) Excise taxation in ASEAN: An analysis of the need to develop a coordinated approach to excise tax policy as part of implementing the ASEAN Economic Community.  Centre for Customs & Excise Studies, Charles Sturt University.

Preece, R., Oczkowski, E., Bnadara, Y. & Nuchaswan, K (2019) Development of an econometric model of alcohol taxation in Vietnam. World Customs Journal , 12(2), pp. 133-168.

Widdowson, D., Blegen, B., Short, G., & Kashubsky, M. (2018) National committees on trade facilitation. World Customs Journal,  12(1), pp. 27-48.

Widdowson, D., Blegen, B., Short, G., Lewis, G., Garcia-Godos, E., Kashubsky, M., Baker, H. & Juratowitch, B. (2018) Review of Australia’s progress towards implementation of the Single Window concept, CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D. (2018) Human competencies and administrative uniformity. In Muscat, I. (ed) The EU Customs Union @50: Concept to continuum.  Malta: Malta Customs, pp. 132-135.

Hassan, T. (2017) An analysis of prime determinants and constraints of Bangladesh’s export market: Stochastic frontier gravity model approach. World Customs Journal , 11(2), pp. 77-92.

Phan, T. (2017) Identifying illicit timber trade between Vietnam and China. World Customs Journal , 11(1), pp. 13-22.

Widdowson, D., Blegen, B., Short, G. & Kashubsky, M. (2017) Review of Australia’s National Committee on Trade Facilitation,  CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D. (2017) Regulation of border management in Mexico. In Review of the Regulation of Freight Transport in Mexico . Paris: Organisation for Economic Cooperation and Development.

Kashubsky, M., Pavlenko, O. & Chentsov, V. (2016) Customs Scientific Journal: recent developments and future plans, World Customs Journal , 10(1), pp. 135-137.

Preece, R. (2016) Reforming automobile excise taxes in the ASEAN region for pre-growth and pro-environment outcomes. World Customs Journal , 10(1), pp. 45-72.

Widdowson, D. (2016) Managing the border: a transformational shift to pre-export screening. World Customs Journal , 10(2), pp. 3-16.

Kashubsky, M. (2016) Offshore oil and gas installations security: An international perspective. Routledge, New York.

Kashubsky, M. (2016) Maritime security threats and challenges arising from offshore oil and gas exploration and production in the Arctic. Strategic Insights , No.61, pp.19-23.

Widdowson, D. (2016) WTO Trade Facilitation Agreement: What it means for Australian Exporters. International Business Today,  pp. 14-16.

Preece, R. (2015)   Automotive Excise Taxation: What Reforms are needed to Best Utilise the ASEAN Economic Community?   World Customs Journal , 9(1), pp. 15-36.

Widdowson, D. (2015) 10 years of promoting the academic standing of the customs profession. World Customs Journal , 9(2), pp. 111-113.

Widdowson, D., Blegen, B. & Kashubsky, M. (2015) Facilitating Trade through Trusted Partnerships. In Proceedings of the Inaugural INCU Global Conference ‘Trade Facilitation Post-Bali: Putting Policy into Practice ’, International Network of Customs Universities, Canberra, pp.285-299.

Kashubsky, M. (2015) Recognition of University Customs Curriculum: Issues, Challenges and Possible Solutions. In Proceedings of the Inaugural INCU Global Conference ‘Trade Facilitation Post-Bali: Putting Policy into Practice’ , International Network of Customs Universities, Canberra, pp.247-251.

Widdowson, D. (2015) The role of Customs scholarship in capacity building. In Studies on harmonization of customs law and contributions of the academy for updating and improving the WCO. Brussels: International Customs Law Academy, pp. 207-222.  

Widdowson, D. (2015) 10 years of promoting the academic standing of the Customs profession. WCO News , October, pp. 79-80.

Preece, R. (2014)   Developing an Excise Working Tariff Schedule for South East Asia: A Resource for Policy Makers. World Customs Journal , 8(1), pp. 189-192.

Widdowson, D., Blegen, B. & Kashubsky, M. (2014) Facilitating trade through inter-agency cooperation. In Customs Policy: Economics, Law and Practice, Warsaw, Poland, pp. 423-432.  

Widdowson, D. (2014) Regulatory harmonisation: An essential ingredient of international trade facilitation. In Customs Policy: Economics, Law and Practice, Warsaw, Poland, pp. 257-267.  

Widdowson, D., Blegen, B., Kashubsky, M. & Grainger, A. (2014) Review of Accredited Operator Schemes: An Australian Study. World Customs Journal , 8(1), pp. 17-34.

Widdowson, D., Blegen, B., Kashubsky, M. & Grainger, A. (2014) Review of Accredited Operator Schemes . CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Kashubsky, M. (2014) Can an Act of Piracy Be Committed Against an Offshore Petroleum Installation? Electronic Supplement to the Russian Juridical Journal , 5(1), pp. 5-14.

Widdowson, D., Weppner, G., Yi, J. & Baldwin, W. (2014) Utilisation of Australia’s free trade agreements . Canberra: Australian Customs and Border Protection Service.

Widdowson, D. & Short, G. (2014) Review of licensing provisions . CCES Research Paper Series, Canberra: Centre for Customs and Excise Studies.

Widdowson, D. (2014) Review of customs licensing arrangements and accredited operator programs. Paper presented at the Australian Federation of International Forwarders National Conference, Melbourne, Australia, 28-30 May 2014.

Widdowson, D. (2014) AEO: A plurilateral approach to mutual recognition. Journal of Contemporary Economic and Business Issues 1(2), pp. 67-77.

Preece, R. (2013) The Effective Contribution of Excise Taxation on Non-alcoholic Beverages to Government Revenues and Social Objectives: A Review of the Literature. World Customs Journal , 7(1), pp. 21-38.

Kashubsky, M. (2013) Protecting offshore oil and gas installations: security threats and countervailing measures (Part II). Journal of Energy Security , December 2013.

Kashubsky, M. (2013) Protecting offshore oil and gas installations: security threats and countervailing measures (Part I). Journal of Energy Security , August 2013.

Kashubsky, M. & Morrison, A. (2013) Security of offshore oil and gas facilities: exclusion zones and ships’ routeing. Australian Journal of Maritime and Ocean Affairs , 5(1), pp.1-10.  

Widdowson, D. (2013) Bordering on corruption: An analysis of corrupt Customs practices that impact the trading community. World Customs Journal , 7(2), pp. 11-22.

Ndonga, D. (2013) Managing the risk of corruption in Customs through single window systems. World Customs Journal , 7(2), pp. 23-38.

Lewis, G. (2013) Integrity: an age-old problem for Customs that demands a new approach. World Customs Journal , 7(2), pp. 107-118.

Widdowson, D. (2013) The role of Customs scholarship in capacity building. Paper presented to the International Customs Law Academy’s World Meeting of Customs Law, ‘Studies on Harmonization of Customs Law and Contributions of the Academy for updating and improving the WCO Instruments’ 4-6 September 2013, Brussels.

Widdowson, D. & Preece, R. (2013) Post Clearance Audit: Reference and Implementation Guide. Washington, DC: World Bank.

Kashubsky, M. (2012) Can an act of piracy be committed against an offshore petroleum installation? Australia and New Zealand Maritime Law Journal , 26(2), pp.163-171.

Holloway, S. & Rae, J. (2012) De minimis thresholds in APEC. World Customs Journal , 6(1), pp. 31-62.

Preece, R (2012) Excise taxation of non-alcoholic beverages in Thailand: products, approaches, rates, and administration . World Customs Journal , 6(2), pp. 59-72.

Preece, R (2012) Excise Taxation of Key Commodities across South East Asia a Comparative Analysis Ahead of the ASEAN Economic Community in 2015 .  World Customs Journal , 6(1), pp. 3-16.

Widdowson, D. (2012)  Risk-Based Compliance Management: Making it Work in Border Management Agencies . Washington, DC: World Bank.

Preece, R & Zhang, S., (2011) Designing and Implementing Customs Business Partnerships: a Possible Framework for Collaborative Governance. World Customs Journal , 5(1), pp. 43-62.

Kashubsky, M. (2011) Offshore petroleum security: analysis of offshore security threats, target attractiveness, and the international legal framework for the protection and security of offshore petroleum installations. Doctor of Philosophy Thesis, Faculty of Law, University of Wollongong, 2011.

Kashubsky, M. (2011) A chronology of attacks on and unlawful interferences with offshore oil and gas installations, 1975-2010. Perspectives on Terrorism ,   5(5-6), pp.139-167.  

Widdowson, D. & Holloway, S. (2011) Core border management disciplines: Risk based compliance management. In McLinden, G., Fanta, E., Widdowson, D. & Doyle, T. (eds) Border management modernization.  Washington DC: World Bank, pp. 95-113.

Widdowson, D. & Holloway, S. (2011) The national security environment: Strategic context. In McLinden, G., Fanta, E., Widdowson, D. & Doyle, T. (eds) Border management modernization.  Washington DC: World Bank, pp. 297-316.

Widdowson, D. (2011) Raising the academic standing of the Customs profession. WCO News , 64, pp. 29-30.

Hesketh, D. (2010) Weaknesses in the supply chain: who packed the box? World Customs Journal , 4(2), pp. 3-20.

Holloway, S. (2010) Measuring the effectiveness of border management: designing KPIs for outcomes. World Customs Journal , 4(2), pp. 37-54.

Lewis, G. (2009) The impact of ICT on Customs. World Customs Journal , 3(1), pp. 3-11.

Holloway, S. (2009) The transition from eCustoms to eBorder management. World Customs Journal , 3(1), pp. 13-25.

Hesketh, D. (2009) Seamless electronic data and logistics pipelines shift focus from import declarations to start of commercial transaction. World Customs Journal , 3(1), pp. 27-32.

Blegen, B. (2009) US Importer Security Filing: advance electronic data under the SAFE Framework meets the real world. World Customs Journal , 3(1), pp. 73-85.

Widdowson, D. & Holloway, S. (2009) Maritime transport security regulation: policies, probabilities and practicalities. World Customs Journal , 3(2), pp. 17-42.

Buyonge, C. (2008) Organisational design in Customs in Sub-Saharan Africa: a critical evaluation. World Customs Journal , 2(2), pp. 53-62.

Preece, R. (2008) Key controls in the administration of excise. World Customs Journal, 2(1), pp. 73-92.

Buyonge, C. & Kireeva, I. (2008) Trade facilitations in Africa: Challenges and possible solutions. World Customs Journal , 2(1), pp. 41-54.

Holloway, S. (2008) Achieving sustainability in customs capacity building. World Customs Journal , 2(2), pp. 63-70.

Widdowson, D. (2008) The role of capacity building in achieving consistent application of international instruments. World Customs Journal , 2(2), pp. 71-76.

Kashubsky, M. (2008) Offshore energy force majeure: Nigeria’s local problem with global consequences. Maritime Studies , 160, pp.20-26.

Buyonge, C. (2007) Emerging issues on the role of Customs in the 21st century: an African focus. World Customs Journal , 1(1), pp. 31-37.

Widdowson, D. (2007) The changing role of Customs: Evolution or revolution? World Customs Journal , 1(1), pp. 31-37.

Kashubsky, M (2007) Marine pollution from the offshore oil and gas industry: Review of major conventions and Russian law (Part II)’. Maritime Studies ,   152, pp. 1-15.

Widdowson, D. (2007) WTO Trade Facilitation Negotiations Support Guide . Washington, DC: World Bank.

Kashubsky, M. (2006) Marine pollution from the offshore oil and gas industry: Review of major conventions and Russian law (Part I). Maritime Studies , 151, pp. 1-11.

Kashubsky, M. (2006) Customs regulation of offshore resources installations. Australian Resources and Energy Law Journal , 25(1), pp.104-111.

Kashubsky, M. (2006) Russia calls home its fleet. Lloyd’s List DCN ,   No.596, p. 9.

Widdowson, D. (2006) Border protection and trade facilitation – are the two compatible? Presentation to the Korea Research Society for Customs Conference on Globalization of Customs Administration & Border Protection, Seoul, Korea, May 2006.

Widdowson, D. (2006) The Australian Accredited Client Program – A Work in Progress. Presentation to the 18th European Customs Law Conference, Esslingen, Germany, June 2006.

Widdowson, D. (2006) Raising the Portcullis. Presentation to the WCO Partnership in Customs Academic Research and Development Conference, Brussels, March 2006.

Kashubsky, M. (2005) Giants of Sakhalin: companies vie for stake in energy project, Lloyd’s List DCN ,   No.564, pp.1, 13.

Widdowson, D. (2005) International trade facilitation: the Customs imperative. Presentation to the APEC Workshop on the WTO Trade Facilitation Negotiations, Kuala Lumpur, March 2005.

Widdowson, D. (2005) Customs partnerships: A two-way street. Presentation to the European Customs Conference organised by the European Forum for Foreign Trade, Customs and Excise Bonn, Germany 10 June 2005.

Widdowson, D. (2005) Managing risk in the customs context. In De Wolf, L. & Sokol, J. (eds) Customs Modernization Handbook . World Bank, Washington DC, pp. 91-99.

Widdowson, D., Harrison, M., Gulbransen, P., & Spong, M. (2003) The Revised Kyoto Convention: A Pathway to Accession and Implementation . Singapore: Asia Pacific Economic Cooperation (APEC) Secretariat.

Widdowson, D. (2003) Intervention by Exception: A Study of the Use of Risk Management by Customs Authorities in the International Trading Environment . (Doctor of Philosophy Thesis). University of Canberra, Australia.

Widdowson, D. (1998) Managing Compliance: More Carrot, Less Stick. In Chris Evans & Abe Greenbaum (eds) Tax Administration: Facing the Challenges of the Future . Prospect, Sydney, pp. 99-104.

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