bluuebunny/crossref_metadata_2025 huggingface dataset:
Academic Reform for the Training of International Trade Professionals
Authors: Echegaray Ricardo
Published: March 2024

The Argentine Republic acknowledges that, in order to strengthen the National State, all of its agencies must achieve efficiency, quality and transparency in the creation and implementation of public policies. In order to be successful, these objectives must be aligned with career development. To this end, the Federal Administration of Public Revenues (AFIP) Institute of Studies is being redesigned to meet the PICARD Professional Standards. The outcome will be twofold: firstly, customs officers will enhance their performance in detecting, for example, trade fraud, tax evasion, smuggling, and counterfeiting, and secondly, they will be more involved with the new requirements of Customs in the 21st century as their training will be endorsed by the World Customs Organization (WCO).
The Impact of the Global Economic Crisis on Customs
Authors: Seth Prabodh
Published: March 2024

The world financial crisis which started in the United States (US) in July 2007, has already had a spill-over effect on the world economy turning it into a global, synchronised recession. The associated unprecedented collapse in world trade was due to a number of reasons including the fall in aggregate demand, increasing protectionist measures, and withdrawal of trade credits. The recession has concurrently adversely affected all tax revenues including taxes/duties collected by customs agencies. In response to the crisis, the World Customs Organization (WCO) has recommended a number of processes to reduce the negative effects of reduction in trade and to promote best practices in sustaining the global trading system. The impact of the crisis has been particularly severe on export-driven economies such as Mauritius. Beyond an Additional Stimulus Package, the Mauritius Customs Department has been developing and introducing various administrative measures aimed at facilitating trade and managing risk to mitigate the impact of the recession.
Guidelines on WCO Recognition of University Customs Curricula
Authors:   World Customs Organization
Published: March 2024

The PICARD programme, developed in partnership with the International Network of Customs Universities (INCU), has provided an opportunity to establish common development standards designed to maintain and raise the professional standing of Customs, particularly Customs senior and middle management. The principal objectives in developing the standards are to establish benchmarks:

which can be developed into job profiles for the purposes of customs recruitment;

against which the in-house training of member administrations may be measured; and

against which academic development can be designed or procured.

The standards, which are contained in the WCO publication Professional Standards can and are being used by the academic world to develop educational programmes which provide professional qualifications for Customs staff, and others, to Bachelors and Masters levels. These guidelines establish a process by which universities may apply for and attain WCO recognition of such academic programmes and those who graduate from the programmes.
Coordinated Border Management: Unlocking Trade Opportunities Through One-Stop Border Posts
Authors: Kieck Erich
Published: March 2024

With the progress made in liberalising international trade through the reduction in tariff barriers, the focus is shifting increasingly to the removal of non-tariff barriers and the facilitation of legitimate trade. At the same time, border management is becoming more complex and this is compounded by the multiplicity of state agencies involved in that management. The World Customs Organization (WCO), the World Bank and other agencies have championed coordinated border management with the aim of reducing the costs of moving goods across borders. From an international coordinated border management perspective, one stop border posts have been introduced or are being considered as a mechanism to improve the movement of goods across shared borders. These arrangements have both economic and enforcement benefits. However, they need to be rooted in a sound policy and underpinned by an enabling legal framework and implementation strategy that have the support of all stakeholders.
Collaborative Border Management
Authors: Doyle Tom
Published: March 2024

Traditionally, the role of Customs and other border management agencies has been the ‘gatekeeper of the border’. This article identifies that the collaborative border management (CBM) approach can, if properly designed, implemented and adequately resourced, deliver a range of benefits to government and the private sector. Agencies and the international community need to work together to achieve common aims that benefit all parties. CBM features the concept of a ‘virtual border’ encompassing the entire transport and supply chain where goods and passengers can be assessed for admissibility and clearance in advance of arriving at the physical border. The key components of CBM are discussed: policy, process, people, technology infrastructure and facilities.
The Northern Drift of the Global Economy: The Arctic as an Economic Area and Major Traffic Route
Authors: Rosenkranz Rolf
Published: March 2024

The two poles of our planet – the Arctic and the Antarctic – are opposites and not only because they are aligned on diametrically opposed points of the globe: their surrounding areas also display contrasting natural characteristics. Whereas the South Pole is located on a land mass whose features are almost completely encased in ice, the core of the North Pole is an ocean whose covering of ice is weakening and shrinking year by year. The land that encircles it at the continental margin leaves a route to the two greatest seas of the world – the Pacific and Atlantic. These waters flow into each other and circulate just like a system of interconnected vessels.

The waters of the Arctic themselves form a basin lined by underwater ridges between which run deep troughs. The most important ridges are the Lomonosov and the Mendeleev (the former named after the founder of the Russian Academy of Sciences, the latter after the discoverer of the natural system of chemical elements). Admittedly, these names only represent ‘addendums’ from a much later era. For many years, the Artic was a romping ground for seal hunters, fur traders, adventurers and explorers. Up until the mid 20th century, it had become the preserve of researchers and scientists; even in the 1930s (that is, before the era of aviation and satellite reconnaissance), the Arctic’s covering of ice meant it resembled nothing more than a great white mass. The history of the Arctic is therefore characterised by exploration rather than conquest – not least because it is surrounded by only a few small islands (with the exception of Greenland, of course).
Best Practices Model for Licensing Customs Brokers
Authors: West Carol
Published: March 2024

In some parts of the world, customs brokers have been offering advice and providing services to importers and exporters for hundreds of years. In some other regions, the customs broker is a nascent profession, while in other countries they do not exist as unique service providers. Where there are customs brokers, there has been a tendency to organise and work together to understand the customs function, enhance services offered to importers and exporters, and improve the environment in which trade is conducted within that country. Since 1990, customs brokers from around the world have been represented by the International Federation of Customs Brokers Associations (IFCBA), which, in May 2009, approved a best practices model for the licensing of qualified customs brokers. The IFCBA supports the establishment of transparent, accountable and consistent broker licensing regimes by relevant government agencies worldwide. This paper reflects the principles developed and approved by the IFCBA in that best practices model.
Foreword
Authors: Mikuriya Kunio
Published: March 2024

I would like to commend the efforts of the INCU in providing customs professionals, academics, industry researchers, and research students with a medium through which to share insights and knowledge in the customs fi eld. Being released as an e-Journal ensures wider access by those who are interested in trade, development and customs matters.

The first edition of the Journal contains contributions by several academics and customs practitioners on ‘Customs in the 21st Century’. The articles examine the challenges posed to Customs by globalisation, trade facilitation initiatives, and security concerns. This means that the Journal will make an immediate contribution to the WCO on a topic that is to be the central theme in discussions at the Council session in June 2007.

For the next edition of the Journal, I understand that the INCU will focus on the ways in which governments are seeking to ensure the security of international supply chains, including implementation strategies for the WCO Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework of Standards). We hope that academics and practitioners will fi nd this new medium useful to share and publish their insights with WCO members and other stakeholders.
Measuring Performance of Customs Information Systems in Malaysia
Authors: Amin Mohd Afandi Md
Published: March 2024

In the scope of this study, ‘performance measurement’ includes the collection and presentation of relevant information that reflects progress in achieving organisational strategic aims and meeting the needs of stakeholders such as merchants, importers, exporters and other clients. Evidence shows that utilising information technology (IT) in customs matters supports import and export practices and ensures that supply chain management flows seamlessly. This paper briefly reviews some practical techniques for measuring performance. Its aim is to recommend a model for measuring the performance of information systems (IS): in this case, the Customs Information System (CIS) used by the Royal Malaysian Customs Department (RMCD).The study evaluates the effectiveness of CIS implementation measures in Malaysia from an IT perspective. A model based on IS theories will be used to assess the impact of CIS. The findings of this study recommend measures for evaluating the performance of CIS and its organisational impacts in Malaysia. It is also hoped that the results of the study will assist other Customs administrations evaluate the performance of their information systems.
World Customs Forum 2010: Executive Summary and Conference Outcomes
Authors: Dallimore Christopher
Published: March 2024

The fourth World Customs Forum (WCF) dealt with the topic of partnership with particular regard to Globally Networked Customs (GNC) and the needs of the private sector. The basis for discussions was the World Customs Organization’s (WCO) strategic policy document ‘Customs in the 21st Century’. As in previous years, the WCF was very well attended with over 350 delegates from 70 countries on all continents. Hosted by Turkish Customs under the auspices of the WCO in conjunction with the Trusted Trade Alliance, the conference was sponsored by the following international companies: GTI (national partner), KGH, SICPA-ASSAN (gold sponsors), Smart CM and MIC Solutions (silver sponsors), and featured an equal number of speakers from the public and private sectors as well as representatives from international organisations. There were seven sessions which dealt with six different topics related to partnership. A keynote speech outlined the major themes of each session which were then discussed by a panel of experts.
Risk Management Systems: Using Data Mining in Developing Countries’ Customs Administrations
Authors: Laporte Bertrand
Published: March 2024

Limiting intrusive customs inspections is recommended under the revised Kyoto Convention, and is also a proposal discussed as part of World Trade Organization (WTO) trade facilitation negotiations. To limit such inspection, the more modern administrations intervene at all stages of the customs chain using electronic data exchange and risk analysis and focusing their resources on a posteriori controls. Customs administrations of developing countries are slow to move in that direction. Risk analysis would therefore seem to be a priority for modernising the customs systems in developing countries. The most effective risk management system uses statistical scoring techniques. Several simple statistical techniques are tested in this article. They all show a good capability to predict and detect declarations that contain infractions. They can easily be implemented in developing countries’ customs administrations and replace the rather inefficient methods of selectivity that result in high rates of control and very low rates of recorded infractions.
The Role of Customs and Other Agencies in Trade Facilitation in Bangladesh: Hindrances and Ways Forward
Authors: Uzzaman Md Almas , Yusuf Mohammad Abu
Published: March 2024

This paper examines the role of the Customs service and other government agencies in trade facilitation in Bangladesh with the aim of suggesting some ways forward. A combination of primary and secondary data sources were used in the study which found that traders in Bangladesh face delays due to too many official formalities, inefficiencies and arbitrary discretion in conducting their trade. These problems mostly occur in Customs and the Port Authority. Other factors such as inaccurate Clean Report of Findings (CRF) certificates issued by Pre-shipment Inspection (PSI) agencies, lack of testing facilities, cases filed by traders and false declarations by the trading community are also found to be responsible for such delays and inefficiencies in import and export clearance. The study suggests that the efforts of a single Customs or Port administration are not sufficient to facilitate trade; rather an integrated approach is imperative to this end.
Designing and Implementing Customs-Business Partnerships: A Possible Framework for Collaborative Governance
Authors: Zhang Shujie , Preece Rob
Published: March 2024

The emergence of the Customs community’s interest in building Customs-Business partnerships (CBP) can be examined in the overall context of the development of government to business partnerships, including the often successful public-private partnerships (PPP) model. The concept of CBP is that relationships between Customs and business are shifting away from the former adversarial and interventionist approaches and moving towards relationships that represent an ambition of working together for a common purpose. Based on a theoretical review of the partnership dynamics, a conceptual collaborative governance framework is proposed and the key elements in designing and implementing CBP arrangements are identified and developed. It is argued that CBP should be interwoven with the overall strategies of Customs reform and modernisation and should go beyond operational and technical matters for effectiveness and sustainability.
Towards an International Regime of Supply Chain Security: An International Relations Perspective
Authors: Altemoller Frank
Published: March 2024

This article considers the threats to security in international trade by considering

possible scenarios. It discusses concepts for protecting container transit, and the

implementation of national, regional and international security concepts as political

and legal transfer (a ‘multi-level thematic’). Some of the challenges, obstacles and

strategies for the implementation in public and private sector organisations of security

concepts are addressed, and finally, the article provides a future perspective that is a

shift from a national approach to mutual recognition and then, from mutual recognition to an international regime of supply chain security
Developing the Case for Trade Facilitation in Practice
Authors: Grainger Andrew
Published: March 2024

While the rationale for trade facilitation, at least to the practitioner, is self-evident,

building the case for trade facilitation is seldom straightforward. Policymakers often

rely on the persuasive recommendations of international organisations and are likely

to include reference to macroeconomic models. Though helpful, these lack operational detail. Many practical questions about trade facilitation solutions, context, scope and priorities, as well as the onus on implementation and funding remain open. This paper explores the challenges of developing a robust case for trade facilitation in practice, in particular the aspects relating to trade compliance cost. In doing so, the paper builds on the current understanding of trade facilitation and its literature, balanced against substantial practitioner experience in developed and developing countries. The paper

concludes with a proposal for developing a trade compliance cost model.
Customs Union Between the Republic of Belarus, the Republic of Kazakhstan, and the Russian Federation Within the Framework of the Eurasian Economic Community
Authors: Krotov Igor
Published: March 2024

This paper provides an overview of the current status of the Customs Union (CU),

an integrated customs area which forms part of the Eurasian Economic Community

(EurAsEC). It draws attention to the procedures in place or in the process of being

determined, and identifies differences and similarities in those procedures when looked at from other countries’ points of view. The paper concludes that the changes over the recent past have, to an extent, influenced customs matters and foreshadows that other countries may join the CU.
The Impact of Customs Procedures on Business Performance: Evidence From Kosovo
Authors: Holzner Mario , Peci Florin
Published: March 2024

This paper aims to identify formal and informal institutional factors in customs procedures and their impact on the performance of small and medium-sized enterprises (SMEs) involved in international trade in Kosovo based on a questionnaire carried out in 2009. The econometric findings show that one of the most important obstacles encountered by SMEs are regular appeals against customs decisions, particularly those which reflect frequent changes in over-complicated laws and regulations. However, there is a positive and significant effect of the formal customs instruments that facilitate the trade in imported goods, namely ‘customs procedures with economic impact’.
The Time Release Study as a Performance Measurement Tool for a Supply Chain and an International Corridor
Authors: Matsuda Shingo
Published: March 2024

This paper provides an introduction to the Time Release Study (TRS) Guide Version 21 developed by the World Customs Organization (WCO) in 2011. It includes an overview and new aspects of the WCO TRS Guide and examples of TRS results. The paper also covers the main focus of the TRS and explores ways of using the TRS methodology in an international environment to measure the performance of a supply chain and an international corridor which are key to further strengthening regional cooperation and integration.
Editorial
Authors: Widdowson David
Published: March 2024

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The Legality of Non-Harmonised Excise Duties in the European Internal Market Using the Federal Republic of Germany as an Example
Authors: Schröer-Schallenberg Sabine
Published: March 2024

With the signing of the Single European Act, Member States of the European Union (EU) committed themselves to establishing the internal market by 31 December 1992; a market without internal borders that guarantees the free movement of goods, persons, services and capital. This article examines the regulations relating to the legality of non-harmonised excise duties, using the Federal Republic of Germany as an example. Regulations relating to the taxes on specific products and services are discussed. It is concluded that, even if it is legally possible to introduce non-harmonised excise duties within the internal market, the fiscal supervision of non-harmonised excise duties is weak and difficult to perform, especially in intra-Community trade, and that further harmonisation should be the long-term goal. However, this can only succeed once the EU agrees on uniform rates of duty for harmonised excise goods.
The Linkage Between Tax Burden and Illicit Trade of Excisable Products: The Example of Tobacco
Authors: Cooper Adrian , Witt Daniel A
Published: March 2024

Illicit trade in tobacco is now a global phenomenon. Experience across both advanced and developing economies demonstrates that the key economic drivers influencing the illicit tobacco trade are excessive tax levels, usually resulting in a sharp decline in cigarette affordability, and organised crime’s willingness to supply given the opportunity to gain large profits from tax avoidance. However, when cigarette affordability is taken into account, excise levels and revenues can be increased while consumption is reduced and the illicit trade is kept in check. The clear implication is that recommendations for a ‘one size fits all’ global excise tax incidence target of 70%, as proposed by the World Health Organization (WHO), would be very destabilising if implemented. Excise incidence is flawed as the basis for setting tax policy, as the WHO has acknowledged in its own country research. International experience, including that of the European Union (EU) accession countries, clearly shows that countries which have implemented the sort of substantial tax increases that the WHO’s proposals would imply have seen a sharp rise in illicit trade in cigarettes, damaging the long-term tax base and undermining public health objectives.
The Illicit Trade in Tobacco Products and How to Tackle It
Authors: Allen Elizabeth
Published: March 2024

The following is an overview of the content of a booklet published in 2011 by the International Tax and Investment Center (ITIC), a non-profit research and education foundation that provides information on best practices in taxation and investment policy.

The booklet is intended to inform policy makers and administrators in tax and enforcement organisations in less developed countries and help them improve efforts to combat the illicit trade in tobacco products. It brings together facts and views from respected academics, private sector consultants, journalists, international enforcement organisations, government revenue authorities and industry. It analyses the nature of the problem, its causes and consequences, and offers authorities best practice guidance on implementing anti-illicit trade strategies. Case studies are used to provide evidence of good practice and global efforts to tackle this serious problem.

The booklet was written by a former tax administrator in a style intended to make it accessible to those for whom English is not their first language.

The booklet includes a foreword by Kunio Mikuriya, the Secretary General of the World Customs Organization (WCO), and photographs and illustrations courtesy of the WCO, revenue and customs authorities and the industry. As a result of growing interest in the subject, the booklet has already been reprinted and translated into French, Arabic and Russian.
Completeness, Correctness and Reliability of Customs Control
Authors: Malyshenko Yuri V
Published: March 2024

This paper considers the possibility of applying indicators used in technical diagnosis and reliability theory in order to evaluate the effective functioning of customs control, taking into account the error factor. Such notions as completeness, correctness and reliability of customs control are introduced. The purpose of customs control, as we understand it, is to identify customs law violations, and the choice of the object for that control process is made with the help of risk assessment.
Quantifying the Effect That Aid for Trade Facilitation Has on Customs Clearance in Sub-Saharan Africa in Terms of Time and Cost
Authors: Fujimitsu Motohiro
Published: March 2024

There is an international trend emerging for governments of donor countries to publicly account for the implementation and effectiveness of their Official Development Assistance. This also applies to the assistance provided by donors to customs administrations in developing countries. This study aims to quantify the effect of the much needed assistance provided to customs administrations in Sub-Saharan Africa, using recent panel data. It finds that aid for trade facilitation reduces the time needed for customs clearance and also that the costs of customs clearance (as derived from the World Bank’s Doing Business series) do not provide an appropriate indicator of the capacity of customs administrations.
Leadership Development: The Road to Successful Capacity Building
Authors: Karlsson Lars
Published: March 2024

This paper elucidates the increasing need to focus customs capacity building on sustainability, to reconsider our present knowledge and practices regarding the sequencing of reform and modernisation efforts, and to shift our emphasis towards a model that offers an ability to adopt, utilise, optimise and further develop the outcomes and results of development projects. Some parameters are central to the development process, particularly strengthening the ability of key individuals to lead, drive, manage, monitor and follow up the efforts to reform and modernise. Leadership is the crown jewel in this respect, since without strong leadership, there will be no development, and without development, no reform, no modernisation and no capacity will be built.
Bordering on Corruption: An Analysis of Corrupt Customs Practices That Impact the Trading Community
Authors: Widdowson David
Published: March 2024

This article analyses various forms of customs corruption that directly or indirectly impact the international trading community. In doing so, it examines some of the practicalities facing reformists, drawing extensively on a series of interviews conducted by the author with members of both the public and private sectors, across Asia, Africa, the Pacific and Middle East.1 The author rejects the notion that certain types of corruption represent victimless crimes, contending that in all situations the government, and ultimately the community, is a victim of crime. The article includes an examination of ways in which corruption may be addressed, and identifies the need for governments to focus their anti-corruption efforts on initiatives that will increase the likelihood of detecting such offences. While identifying Codes of Conduct as prerequisites for reducing levels of corrupt behaviour, the author highlights the need for both government officials and members of the public to have confidence that any breaches of their provisions will be properly enforced, with no fear of reprisal. The author concludes that the success of any anti-corruption initiative is dependent upon the political, social and cultural environment in which it is based.
The Eurasian Customs Union in Transition
Authors: Wolffgang Hans-Michael , Brovka Gennadiy , Belozerov Igor
Published: March 2024

In 2010, the Republic of Belarus, Republic of Kazakhstan and the Russian Federation formed the Eurasian Customs Union (ECU). Although the states have achieved an impressive degree of integration, both the aim and initial results of the union are controversial. This paper starts with a brief historical overview and describes the current state of the ECU. The authors then explain what effects the union is having on internal and external trade and identify emerging problems. They also consider a development strategy, paying particular attention to the way the ECU attempts to resolve tensions between the World Trade Organization’s (WTO) regime and its own legal order. The paper concludes with a brief outlook.
Integrity: An Age-Old Problem for Customs That Demands a New Approach
Authors: Lewis Gareth
Published: March 2024

The role of the World Customs Organization (WCO) in providing a mechanism for its 179 Member administrations to discuss matters of common interest and to seek solutions is outlined, including an overview of the WCO’s Integrity Program. Reference to the 1993 Arusha Declaration, and its later revised version, provides background to the WCO’s continuing efforts to combat corruption. Australian Customs and Border Protection Service’s (ACBPS) efforts to improve its corporate image through a concerted series of initiatives aimed at staff ethics, anti-corruption and other related factors are discussed.

Examples are provided of the efforts being made at the international level by the WCO and at a national level by the ACBPS to divine a new and more effective approach. It is concluded that the price to be paid if integrity is to be maintained is eternal vigilance and the quest for new, more effective practices. Without integrity there can be no proper border management, no effective revenue collection and no public trust in customs agencies. The task is not simple but it remains essential for all agencies to adopt the kinds of measures outlined in this article if they are to maintain public trust.
Importing Software: IBM’s Global Approach to Customs Valuation Issues and New Technologies
Authors: Brouillard Eloise , Terwilliger Lisa
Published: March 2024

This article discusses current policy requirements for valuation for customs purposes with a focus on software imports and includes challenges from the practitioner’s point of view. These challenges include applying valuation principles to the various types of solutions that include software, such as software on media and preinstalled software on hardware. As technology evolves, new offerings or products in this space are not clearly defined in the existing policy requirements. To maintain compliance, the importer may have to negotiate with various countries’ customs authorities, which may result in added complexity and additional risk for the importer.
The Role of Customs Brokers in Facilitating International Trade
Authors: Gwardzinska Ewa
Published: March 2024

This article describes changes to the customs broker profession in the European Union (EU) and particularly in Poland as a result of proposed legal reforms. It suggests that customs brokers should have expertise not only in customs-related matters but also in facilitating international trade, supply chains, financing and financial operations, security matters and compliance. The author indicates that, by now, customs brokers should have realised the potential of the legal reforms enabling Authorised Economic Operator (AEO) status to overcome the barriers to providing customs services in other EU Member States. In this regard, the article addresses the challenges to be faced in relation to mutual recognition of qualifications needed to practise as a customs broker in the EU Member States.
Customs-private Sector Partnership: Not Just Wishful Thinking
Authors: Mein John E
Published: March 2024

This paper identifies the importance of effective cooperation and regular, systematic consultation between customs authorities and the private sector to ensure that trust is built and maintained in those relationships. The challenges presented to achieve the opportunities that would result, and how they have been addressed in Brazil, are outlined and include step-by-step guidance that has resulted in Brazil’s increased participation in world trade by accepting that cross-border logistics can be made more efficient. That experience suggests that the Brazilian model, and similar initiatives, could become instrumental in building a new paradigm of partnership that engages all stakeholders to develop the international supply chain.
Entering the EU Market in the Face of Anti-Dumping Duties: New Exporter Reviews
Authors: Pickett Eric
Published: March 2024

This paper identifies the conditions under which new exporters may initiate a new exporter review (NER) under the Basic Anti-Dumping Regulation and thereby avoid the otherwise applicable residual duty, thus making access to the European Union (EU) market more realistic. The paper serves as a guide to new exporters, briefly describing the NER mechanism and the conditions under which the application will be successful in light of the European Commission’s practice, also describing the impact of recent developments. Strategies are described for effectively exercising the applicant’s rights and the available judicial remedies in the event of an unfavourable outcome.
Enabling Trusted Trade Through Secure Track and Trace Technology
Authors: Doyle Tom
Published: March 2024

There is wide consensus on the need to address illicit trade and, in the face of verincreasing threats to government and society at large, comprehensive, collaborative and technically advanced track and trace solutions have an important role to play in strengthening and unifying regulatory control, fiscal sustainability and ensuring secure supply chains. This technology can also be a critically important trade facilitation tool to enable trusted traders to work collaboratively with regulatory agencies to establish a level playing field of competitiveness for industry, as well as improving governments’ ability to fight the scourge of illicit trade and those who profit from this activity. However, we lack a clear global vision for enabling trusted trade through secure track and trace technology. Currently, systems are being developed and deployed in a far too organic way, limiting potential gains. If governments worldwide are to fully leverage the potential benefits to be had from a secure track and trace framework and solution, they need to act now.
Tracing Trails: Implications of Tax Information Exchange Programs for Customs Administrations
Authors: Han Chang-Ryung , McGauran Rachel
Published: March 2024

The G20 recently agreed to adopt multilateral automatic tax information exchange as a global standard in the fight against cross-border tax fraud and evasion. The Organization for Economic Cooperation and Development (OECD) has, since the late 1980s, promoted tax information exchange between tax authorities to help its member states identify residents’ incomes and assets contained in tax havens. The global customs community could benefit from a similar type of endeavour as crossborder trade on which customs administrations impose levies is as susceptible to tax evasion as other cross-border economic activities. Additionally, revenue generated by customs administrations accounts for a considerable share of government tax revenue. The World Customs Organization (WCO) has developed a variety of instruments and tools dealing with the exchange of customs information for its Members. Customs administrations hoping to enhance the exchange of customs information can focus on identifying trails that trade transactions leave not only in export countries and other competing import countries but also in the trade payment process.
Old Wine in New Skins: Analysis of the Trade Facilitation Agreement Vis-À-Vis the Revised Kyoto Convention
Authors: Wolffgang Hans-Michael , Kafeero Edward
Published: March 2024

This paper mainly examines whether or not the celebrated Trade Facilitation Agreement (TFA) offers any ground-breaking provisions that are not in the Revised Kyoto Convention (RKC). A comparative study of the two ‘laws’ then reveals that the TFA is mainly a reflection of the RKC provisions. Besides, the very few aspects of the TFA which are not regulated by the RKC are, in fact, catered for by other instruments and tools of the World Customs Organization (WCO). From the above, and in light of the current impasse concerning the adoption of the Protocol of Amendment that would lead to incorporation of the TFA into the World Trade Organization’s (WTO) legal framework, it is opined that even if the TFA were to fail to come into force, a further developed RKC – incorporating, for instance, some aspects of the ‘SAFE Package’ like the Authorised Economic Operator (AEO) – would make a perfect substitute.
Lines and Flows: The Beginning and End of Borders: Addendum I
Authors: Bersin Alan D
Published: March 2024

The article, Lines and Flows: The Beginning and End of Borders, posits in the contemporary security/trade context, that the logic of information sharing is irrefutable. It is now conceivable, indeed eminently executable, for a nation to check the identity of each passenger flying on every airplane, for example, toward its physical borders against “watch” lists of persons believed to pose a disproportionate security risk. Even though the receiving authority by definition would retain unfettered discretion to act on the information vel non, the record here, with a handful of exceptions, is that nations ostrich-like refuse regularly to avail themselves of access to this information. They do so in deliberate deference to other values which are deemed to be competing and of greater importance. Accordingly, these values are assigned a higher priority as matters of policy and practice. The Right to Privacy, construed in one form or another, is the principal counter value interposed to the operational logic of information sharing for security purposes.
New European Regulation 608/2013 Concerning Combating Counterfeit Goods
Authors: Rinnert Sandra
Published: March 2024

This paper identifies the changes that have occurred with the repeal of Anti-Counterfeiting Regulation (EC) 1383/2003 and the introduction of Regulation (EU) No. 608/2013 of the European Parliament and of the Council on 12 June 2013. A summary is provided of the impact of the new Regulation, taking into account customs enforcement of intellectual property rights (IPR), whether an IPR infringement has occurred, and clarification of the prerequisites for action by Customs. The paper identifies two essential areas that remain excluded from the Regulation’s scope of application: parallel imports including overruns and travellers’ personal luggage, and highlights the need for these areas to be addressed in future amendments to the Regulation.
The Use of CIF Incoterms in Indonesia’s Import Declarations
Authors: Nugroho Budi
Published: March 2024

The World Trade Organization (WTO) General Agreement on Tariffs and Trade (GATT) 1994 (WTO Valuation Agreement) and the International Chamber of Commerce’s (ICC) International Commercial Terms (Incoterms®) are two quite separate instruments. In Indonesia, however, reference to ‘customs value’ in some regulations is confused by the use of the Cost, Insurance and Freight (CIF) Incoterm in the same regulation. This paper identifies several areas of confusion and identifies changes that, if made to some Indonesian regulations related to the determination of customs value and the use of the import declaration form, would clarify the methods used to calculate that value.
Breaking the Code: The Impact of the Union Customs Code on International Transactions
Authors: Truel Catherine , Maganaris Emmanuel
Published: March 2024

With 500 customs declarations processed every minute in the European Union (EU), the current paper-based Community Customs Code has reached its limit. Its replacement, the Union Customs Code, introduces profound changes that are described in this paper before considering their impact on customs authorities and business from strategic and financial perspectives.
Rwanda Electronic Single Window Supports Trade Facilitation
Authors: Nizeyimana Christian , De Wulf Luc
Published: March 2024

This paper provides an overview of the implementation of the Rwanda Electronic Single Window (ReSW) and its impact on trade facilitation since its introduction in 2012. In an effort to improve trading across borders, Rwanda’s Doing Business Committee planned to implement the ReSW in the shortest possible time and appointed the Rwanda Revenue Authority (RRA) as the lead agency. An ReSW Steering Committee and project implementation team were established which included all stakeholders to ensure that the project addressed the broadest needs to achieve its goals. The use of the ReSW has resulted in reduced clearance times, and direct and indirect costs associated with international trade. Suggestions are offered in this paper about ways to further reduce time delays, for example, by critically reviewing the need to physically inspect a large part of cargo presently being inspected.
Application of the reference interaction site model theory for methane-ethane-like mixture
Authors: Banzragch Tsednee , Tsogbayar Tsednee , Tsookhuu Khinayat
Published: March 2024

The reference interaction site model (RISM) theory has been applied for methane-like, ethane-like molecules and methane-ethane-like mixture. The Lennard-Jones potential is used to describe a molecular interaction. The Percus-Yevick and Martynov-Sarkisov bridge functions have been employed. For reduced temperatures of 2.5 and 5.15, the configurational internal energy for the systems has been computed as a function of a reduced number density. A mole fractions of the methane-like molecule for mixture are 0.25, 0.5 and 0.75. For the densities less than 0.6, results obtained from both bridge functions are almost indistinguishable, and for densities from 0.6 to 0.9, a minor discrepancy has been shown up. For equimolar mixture, and for density of 0.1 to 0.8 the computed findings have been compared with accurate ones obtained with a molecular dynamics (MD) simulation and a maximum deviation is 2%. Moreover, the structure for the mixture computed with the RISM equation presents good agreement with that from the MD simulation.
Метан, этаны холимог системд интеграл тэгшитгэлийн онолыг хэрэглэх нь
Хураангуй: Метан, этан төсөөт молекулууд тэдгээрийн хольцыг хос корреляци тооцоолсон интеграл аргын хүрээнд судлав. Молекуляр харилцан үйлчлэлийг Леннард-Жонс потенциалаар загварчилсан бөгөөд гүүр функцийг байгуулахдаа Перкус-Иевикийн болон Мартынов-Саркисовын ойролцооллуудыг ашигласан. Хураангуйлсан температурын 2.5 болон 5.15 утгуудад метан, этан төсөөт молекулууд болон эдгээрийн холимог системийн хувьд, метан төсөөт молекулын молийн хувь 0.25, 0.5 болон 0.75 байхад, системийн дотоод энергийг хураангуйлсан нягтаас хамааруулж тооцоолов. Нягтын утга 0.6-ээс бага байхад эдгээр хоёр ойролцооллын үр дүн хоорондоо ялгагдахгүй байсан бол, нягт нь 0.6-аас их үед зөрүү ажиглагдаж байв. Ижил хэмжээтэй хольцын хувьд, нягт нь 0.8 хүртэлх утгуудын хувьд, дотоод энергийн утгыг нарийвчлал сайтай молекулын динамикийн загварчлалын үр дүнтэй харьцуулахад зөрүү нь 2%-аас хэтрэхгүй байв. Түүнчлэн холимог системийн бүтцийг дүрсэлж молекулын динамикийн загварчлалын үр дүнтэй харьцуулахад ерөнхийдөө сайн таарч байв.
Түлхүүр үг: метан, этан, интеграл тэгшитгэл, дотоод энерги
Sleep Attitudes as an Indirect Predictor of Risk for Metabolic Syndrome in First Year College Students
Authors: Hirsch Sophie , Peach Hannah , Moore-Harrison Trudy L , Zendels Philip , Ruggiero Aria , Gaultney Jane F
Published: March 2024

Background: Habit formation can be a challenge for first-year students. Research has suggested that regardless of sleep knowledge, favorable sleep attitudes predict better sleep. Aim: Our aim was to investigate whether sleep attitudes directly or indirectly predicted risk for metabolic syndrome via sleep. Method: Students completed self-report and physiological measures. Participants wore wristwatches to collect sleep data. Path analyses investigated the direct or indirect effect of sleep attitude on risk for metabolic syndrome via subjective sleep (sleep quality, duration, risk for apnea) and objective sleep (sleep efficiency, duration, subjective risk for apnea). Results: In our subjective analysis that sleep attitudes predicted quality and duration (but not risk) for apnea, the overall model yielded significance. Only risk for apnea was a significant predictor of risk for metabolic syndrome in the objective sleep analysis, as well as the total indirect effect. Limitations: Limitations include missing objective data, which lowered the sample size, and using Fitbit devices, which may not be as accurate as polysomnography. Conclusion: Unfavorable sleep attitudes are related to risk for metabolic syndrome in college students via sleep.
A Case Study to Investigate Factors Influencing the Santa Clara County Getting to Zero Initiative’s Collective Impact Model
Authors: Agroia Harit , Reno Rebecca , Spezeski Jenette , Mousli Leyla , Sarabia Richard , Starzyk Erin
Published: March 2024

Our objective was to explore how factors, such as backbone organization changes and COVID-19, affected a collective impact (CI) initiative’s progression through the five CI phases and its components of success. We conducted a case study using semistructured interviews with 17 representatives from the action committee, community-based organization, and health department between January and February 2023 in Santa Clara County, California. Participants were asked how internal and external factors affected their engagement and experiences with the CI initiative. We analyzed the data using structural and holistic coding. Results showed that the initiative’s progression was impacted by intersecting factors; overall findings supported a reconceptualization of CI whereby progression through each component of success was cyclical, not linear. Specifically, governance and infrastructure and community engagement significantly contributed to a backward shift in progress along the five CI phases. As CI matures as a model, programs implementing a CI framework have an opportunity and responsibility to test the tenets of the approach. Our study provides a test case through which the theoretical foundations of CI can be examined and refined to build the research literature and strengthen other CI initiatives.
Stress, Resiliency, and Burnout Among Counseling Leaders
Authors: Bovee Adriana
Published: March 2024

Leaders in the counseling profession face many demands. The purpose of this quantitative regression analysis study was to determine if there was a predictive relationship between the independent variables of stress and resiliency and dependent variables of burnout, emotional exhaustion, depersonalization, and personal accomplishment among leaders in the counseling profession. Transformational leadership theory and resilience theory were applied as the theoretical framework of this study, and the cross-sectional data collection method was used. Data were collected through anonymous online surveys from a purposive sample of 75 counseling leaders. Data analysis methods included descriptive statistics and multiple linear regressions. Results indicated that all counseling leaders were struggling with burnout—regardless of levels of stress and resiliency—and there was a statistically significant relationship between stress, resiliency, and burnout; stress, resiliency, and emotional exhaustion; stress and depersonalization; and stress, resiliency, and personal accomplishment. Further research is recommended to investigate other variables that predict burnout among leaders in the counseling profession, as well as ways in which leaders in the counseling profession may be supported to minimize their challenges. Experts may use the results from this study to initiate social change related to the enhancement of leadership and leadership behavior education and training.