With the ongoing globalization an increase in international deliveries of goods goes hand in hand. All goods produced within a customs union and leave this territory, must be transferred to an export procedure associated with a required customs clearance. This is frequently perceived as an obstacle in the export process. According to a United Nations study, an inefficient customs clearance is r...

Purpose: The paper aims, from an African perspective, to investigate the practice of inconsistent custom duty valuations experienced by related MNEs and explore impact this may have on MNEs.
 Design/Methodology/Approach: Perceptions industry experts various countries were sought means a questionnaire supplemental literature was reviewed with view address stated objectives.
 Findings: ...

This paper examines the link between currency unions and customs unions. The size of a bloc of countries practising some form of co-ordination of monetary policy is limited by the incentive to free-ride that formation of the bloc creates. However, when the threat of a trade war is introduced, the stable size of the bloc increases. This suggests that a) large currency areas are more likely to em...

.................................................................................................................... ix Sommario .................................................................................................................. xi 1. Introduction ..................................................................................................... 1 1.1. Motivation .............

The EU is currently reshaping its customs legislation and practices. Main pillars in the new vision are an intensive use of IT (Customs becomes e-Customs), partnerships between Customs administrations and businesses, and collaboration between national Customs administrations. These concepts should support coping with the dilemma of on the one hand increasing security, safety, financial and heal...

US Customs embarked on a major modernization initiative of its Information Technology systems. Drawing in data from Customs trade systems, targeting inspectors review manifest information as well as strategic and tactical intelligence to determine which shipments and containers are “high-risk.” This entails a considerable level of communication and data sharing between various government agenci...

This paper reports on an ongoing study of an initiative to build e-Customs capabilities in eastern Africa. The EU’s customs capability building unit is trying to “export” e-Customs solutions to developing countries in order to strengthen the competiveness of companies based in these countries. Following the international development, eCustoms (with the improved control and traceability possibil...

A paperless trade and Customs environment brings real benefits for both business and governments. Increasing internationalisation of business and supply chain security considerations increase pressure for the automation of trade and customs procedures. The European Commission has recently developed a vision for a paperless trade and Customs environment. It argues that implementing this vision, ...