Statutory guidance to the UK Border Agency on making arrangements to safeguard and promote the welfare of children It is the duty of Government and of society as a whole to keep children safe. Public agencies have a particular responsibility to do this, both within their own area of business and in the way in which they work together. Section 11 of the Children Act 2004 places a duty on specifi...

Mr. Chairmen and Members: We are pleased to be here today to discuss challenges in defining the federal role with respect to freight transportation issues. There are concerns that the projected increases in freight tonnage for all transportation modes will place pressures on the marine, aviation, and highway transportation systems. As a result, there is growing awareness of the need to view var...

This study aimed at assessing the relationship between tax revenue and economic growth in Nepal. A Causal comparative research design was employed using time series data from fiscal year 1974/75 to 2019/20. Accordingly, GDP constant price considered dependent variable, income tax, excise duty, value-added customs duty as independent variables. Since all variables their log forms were stationary...

The EU is currently modernizing customs legislation and practices. Main pillars in the new vision are an intensive use of IT (Customs becomes eCustoms), partnerships between Customs administrations and businesses (G2B), and collaboration between national Customs administrations (G2G). But how to design new customs control procedures? Very little theory exists, and an inspection of current proce...

In this paper I show that corruption can attenuate the adverse effects of customs-related red tape on firm exports. I first develop a model where exporters use bribes to encourage customs officials to process their documents in an expedited manner. This lowers the delay that they face at customs. The model shows that if the value of the reduced delays is greater than the bribe payment itself, t...

Because of the disconnection between the Logistics services trading platform and the EDI customs clearance system, the logistics clearance data needed to be gathered manually, and the efficiency of customs clearance was rather low. In view of this problem, a logistics data exchange method based on the XML technology was proposed, which firstly achieved the batch extraction and conversion of the...

Customs reform in the 21st century for developing countries will principally be the redefinition of public and private sector roles. As customs moves from physical control to documentary compliance, the private sector can and will play a larger role in customs administration. The widespread use of Pre-Shipment Inspection (PSI) and Mexico’s innovative privatized second inspection illustrate thes...

The literature on the political economy of trade protection has focused how firms lobby for their preferred tariffs, but opportunities to change tariff schedule in United States by legislation are relatively uncommon. How can importers lobbying private capacity escape from tariffs without relying Congress? In States, products must be sorted into categories customs office before appropriate duty...