Customs Administration Research Articles

세관의 효과적인 데이터분석 활용을 위한 시사점

디지털 플랫폼, 무선 센서, 가상 현실 애플리케이션, 수십억 개의 모바일폰으로부터 엄청난 양의 데이터가 매일 쏟아져 나오고 있다. 이러한 방대한 데이터와 정보기술(IT), 인공지능(AI) 기술의 발달은 세관 행정에도 영향을 미치고 있다. 즉, 세관당국이 수집하는 정보가 보다 풍부해졌으며 또한 다른 데이터와의 상호교환가능성도 높아졌다. 이렇게 확대된 데이터를 효과적으로 가공, 통합, 조화, 분석하여 세관 행정에 필요한 정보로 만들어 사용하게 된다면 효과적인 위험관리(risk management)를 통한 불법무역파악 및 근절, 정확한 세수 확보 및 절차 간소화 등을 통한 무역원활화의 효과를 얻을 수 있을 것이다.<BR> WCO를 포함한 다양한 국제기구에서는 세관의 데이터분석을 위한 다양한 도구와 기술들을 제안하고 있으며 각국 세관당국도 데이터분석을 활용하고 있다. 특히 캐나다, 싱가포르, 프랑스, 뉴질랜드, 코트디부아르 세관의 데이터분석 활용 사례를 통해 데이터분석을 위한 충분한 데이터 확보 필요, 양질의 데이터 확보전략 및 확보된 데이터의 신뢰성과 유용성 확인 절차 확립, 데이터의 활용성 확보를 위한 데이터의 표준화와 디지털화, 효과적 데이터 관리를 위한 다양한 시스템 구축, 최첨단 데이터분석 도구의 적극적 도입 및 활용, 확보된 데이터와 도구들을 위험분석에 효과적으로 활용할 수 있는 전문 인력 확보 및 직원 훈련, 데이터 수집, 공유, 관리 등을 위한 법적, 제도적 장치 마련 및 데이터 프라이버시 보장을 위한 장치 마련 등 세관의 효과적인 데이터분석 활용을 위한 시사점을 제시할 수 있다.<BR> 이상의 효과적인 데이터분석 활용에 대한 시사점을 바탕으로 각국 세관은 자신의 상황에 맞게 기존의 데이터 분석활동을 보다 진전시키고 발전시켜 나감으로 전체적으로 보다 나은 세관활동 성과를 얻을 수 있도록 노력해 나가야 할 것이다.

The Importance of Applying Lean Innovation for Enhancing Harmonization of Customs Procedures in context of Digitalization of Customs Administration – A Case Study of Serbia

As a part of the Strategy for modernization, customs administrations face a need for the introduction of new communication information technologies (ICTs) that builds on a long and successful European history on technology and innovation. Hence, apart from compliance of legislation that prescribes customs procedures, customs authorities face important decisions regarding design and implementation. In that context, this empirical research explores the extent to what digitalization of the Customs Administration of Serbia can improve the customs transit performances, in terms of enforcement of trading policy, without applying certain managerial tools, such as process thinking in lean innovation. The final data analysis of the research indicates that managing the organization through the functional units, rather than the processes, and without applying lean principles to the digital transformation initiative would not completely standardize the customs transit procedure.

IMPROVING CUSTOMS AND TAX ADMINISTRATION IN THE NEW ECONOMIC ENVIRONMENT

The purpose of the research. This article considers the particularities of building the system of customs and tax administration by the federal executive authorities of the Russian Federation in the present context. This system is still characterized by its problem areas: first, a weak level of interdepartmental communication (in the context of economic transformation towards the new technological setup, this problem is coming to a visible key place - the latest information technologies impose completely different requirements on the efficiency of the organization of the process of customs clearing and processing as well as on the qualification of specialists in the customs field); second, an insufficient level of coordination between the customs service and participants in foreign economic activity (this issue is apparent in lacking the dispute-resolution mechanism in the main area of interaction - determining the customs value and calculating customs payments); third, the formal content of international customs cooperation. Conclusions. The study made it possible to identify the key areas of development of customs and tax administration in the new economic environment, in particular, the need for a fundamental change in the approaches implemented by the customs service of Russia, in cooperation with participants in foreign economic activity, other federal executive authorities and, above all, tax authorities, customs administrations of other countries and international organizations. The participation of customs authorities in the implementation of the Single Window Mechanism project is of key importance here.

Innovative approaches to customs inspections of participants in foreign economic activity

With the adoption of the Strategy for the Development of the Customs Service of the Russian Federation until 2030, one of the priorities for customs authorities has become the introduction of new approaches to the organization and conduct of customs control after the release of goods.The purpose of the research paper is to identify problematic aspects of the implementation of customs inspection technology and to substantiate innovative approaches to their implementation. The research methodology is based on the use of methods of analysis, synthesis, generalization, comparison and description, which allowed a comprehensive study of the object.The paper proposes a new approach, which provides for the centralization and concentration of control functions of customs control after the release of goods in authorized departments. This approach will improve not only the efficiency of the customs authorities for the implementation of supervisory functions after the release of goods but also the quality of customs administration in terms of creating a unified network of electronic customs offices, ensure the achievement of balance in the application of customs procedures facilitating and monitoring the implementation of foreign economic activity.The authors define the main directions for improving the technology of customs inspections to ensure the implementation of the new approach. The formed recommendations based on the results of the study can be used in the practical activities of the customs authorities of the Russian Federation.

The Future of Customs Administration

The global growth of international trade puts significant pressure on governments to ensure efficient, fast and reliable border crossing and cargo clearance procedures. The article analyzes the experience of customs administration development. The transformation of approaches, which can be implemented in the field of customs management, is shown. Over the past few decades, customs authorities have changed significantly their approach of the activities. Maintaining a high level of security and conducting effective control were found to be possible if there is a comprehensive modernization program based on information technologies that can analyze amounts of information. Developing countries, based on the experience of the United States and the EU, being involved actively in the world trade turnover, are implementing intensively the best practices of customs administration. The future of customs administration is linked to changes in the environment in which customs authorities operate and changes in the activities of customs authorities themselves. In this regard, disclosure of legislation, equipment of customs authorities, customs culture and flexibility are the key areas that require changes.

Research on the path of promoting AEO international Mutual Recognition

The "AEO" is a partnership programme that many Customs administrations are pursing as a means to both ensure and facilitate global trade supply chain. Under the initiative of WCO, customs around the world actively carry out "AEO" Mutual Recognition (MR). China actively responds to and extensively carries out mutual recognition. Based on comprehensive information of credit development of enterprises in recent years and the MRAs which have implemented at home and abroad, this paper analyzes the influential factors that hamper the promotion of "AEO" international mutual recognition of China, and puts forward the specific promotion of "AEO" in terms of Big Data-ization and cloud sharing of customs information of AEO enterprises, "AEO" enterprise credit management and professional personnel training, and International Mutual Recognition after the extraordinary period.

Customs Management: International Supply Chains Maintenance and Implementation of a Customs Policy to Counter the COVID-19 Crisis

The study investigates the need for changes in the operation of customs administrations, which are caused by the pandemic. The latter has destroyed or considerably damaged existing supply chains around the world. To counter this, customs administrations need to take a coordinated and proactive approach with all relevant agencies to facilitate international trade. The main purpose of the study is to investigate the transformation of the implementation of state customs in the context of anti-crisis response to the conditions of the COVID-19 pandemic. The methodology of this study is based on such general scientific research methods as analysis and synthesis, systematisation, and generalisation. The study has defined the basic areas of reengineering of customs bodies' operation which have to work continuously and in the conditions of time restrictions; organisational response design; anti-epidemic protection of officials; digitalisation of customs procedures; customs regulation; trade facilitation measures. In particular, the study noted that in crisis conditions, the urgent task is to form operational groups for anti-crisis response, as introduced by China. The paper outlines the main responsibilities of such task forces and focuses on the need for rapid changes in legislation and consultation with stakeholders. The authors have identified the main measures to ensure the safety of personnel, which should be developed by customs administrations in close cooperation with healthcare authorities and other stakeholders. Trade facilitation measures have also been identified, in particular through the collection of data and their submission to the World Trade Organization repository. This study can be used to investigate and improve the reform of the customs system of Ukraine

The Global Infectious Diseases Epidemic Information Monitoring System: Development and Usability Study of an Effective Tool for Travel Health Management in China

BackgroundObtaining comprehensive epidemic information for specific global infectious diseases is crucial to travel health. However, different infectious disease information websites may have different purposes, which may lead to misunderstanding by travelers and travel health staff when making accurate epidemic control and management decisions.ObjectiveThe objective of this study was to develop a Global Infectious Diseases Epidemic Information Monitoring System (GIDEIMS) in order to provide comprehensive and timely global epidemic information.MethodsDistributed web crawler and cloud agent acceleration technologies were used to automatically collect epidemic information about more than 200 infectious diseases from 26 established epidemic websites and Baidu News. Natural language processing and in-depth learning technologies have been utilized to intelligently process epidemic information collected in 28 languages. Currently, the GIDEIMS presents world epidemic information using a geographical map, including date, disease name, reported cases in different countries, and the epidemic situation in China. In order to make a practical assessment of the GIDEIMS, we compared infectious disease data collected from the GIDEIMS and other websites on July 16, 2019.ResultsCompared with the Global Incident Map and Outbreak News Today, the GIDEIMS provided more comprehensive information on human infectious diseases. The GIDEIMS is currently used in the Health Quarantine Department of Shenzhen Customs District (Shenzhen, China) and was recommended to the Health Quarantine Administrative Department of the General Administration of Customs (China) and travel health–related departments.ConclusionsThe GIDEIMS is one of the most intelligent tools that contributes to safeguarding the health of travelers, controlling infectious disease epidemics, and effectively managing public health in China.

REDESIGN OF CUSTOMS VALUE PROOF MECHANISM BY CUSTOMS ADMINISTRATION ACCORDING TO WTO PROVISIONS (DISPUTE STUDY AT TAX COURT)

Based on the analysis of the 2018 Tax Court decisions in customs value disputes, the judges' considerations in the decisions that reject customs decisions were mostly due to the appeal applicant is able to prove the correctness of the transaction value at trial based on supporting documents such as sales contracts, purchase orders, proof of payment, and bookkeeping. However, if there is any evidence that is incomplete or there is a different value, it is likely that the appeal is rejected. In order to explore how to prove customs value from normative and empirical aspects, research is compiled on the legal aspects of proving based on the provisions of WTO Agreemet on Implementation of Article VII of GATT . Normative juridical research result leads to one conclusion that the provisions for reversing the burden of proof are stipulated in the WTO Valuation Agreement, namely in article 17 and WTO Ministerial Decission 6.1. In addition, Technical Committee on Customs Valuation World Customs organization has published Case Study 13.1: “Application of Decision 6.1 of the Committee on Customs valuation”.

Повышение качества таможенного администрирования: правовой аспект

The article is devoted to the analysis of some administrative and legal tools that can improve the quality of customs administration. The following issues are considered: electronic Declaration; automation of decisions made by customs authorities; introduction of advanced technologies and development of interdepartmental interaction.

Identifying export risks of non-oil products related to money laundering and related strategies

Purpose The purpose of this study is to identify the risks associated with money laundering in the scope of non-oil products export and related strategies to manage them. Design/methodology/approach The statistical population of the research was the managers and experts of the Islamic Republic of Iran Customs Administration in Tehran. The sample needed for qualitative interviews was collected to the extent of theoretical saturation through a targeted judgment sampling. The qualitative data was analyzed by thematic analysis. In sum, 20 interviews were conducted. Findings Out of 181 subcategories extracted from verbal propositions, 41 core categories were extracted. In this way, 23 subcategories constructed final codes, 6 codes were export risks and 70 codes were final and 12 codes constructed strategy of export risk management. Originality/value This qualitative study provides the first exploration of the state-of-art on export risk management and money laundering.

ОЦЕНКА ЭФФЕКТИВНОСТИ ТАМОЖЕННОГО АДМИНИСТРИРОВАНИЯ КАК ИНСТРУМЕНТ РАЗВИТИЯ ЕАЭС

The article deals with the topical issue of assessing the efficiency of customs administration as one of the tools for the development of the Eurasian Economic Union (hereinafter - the EAEU). It is noted that there are significant differences in approaches to assessing customs administration in the EAEU member states, which creates obstacles to further integration of the EAEU. A comparative analysis of the existing systems for assessing the activities of the customs authorities of the EAEU countries is carried out, which implies the need for unification and standardization of customs operations and procedures, customs administration in general. Based on a comparative analysis of the customs practice of the EAEU countries, as well as existing international experience in unifying the work of customs administrations for the development of economic integration, a proposal was put forward based on the case study of the EU to harmonize the systems for assessing the efficiency of customs administration in the Eurasian Economic Union as a tool for its economic development.

Topical Issues of Customs Administration of Cross-border E-commerce in the Russian Federation

The article examines the problems of state regulation of cross-border e-commerce in the Russian Federation. In this regard, there is a need to develop a modern mechanism for state regulation of cross-border e-commerce. The mechanisms of the customs administration of e-commerce goods are considered. It has been determined that the key instrument of state regulation of cross-border e-commerce today is the establishment of norms for duty-free import of such goods. The article also provides an assessment of the effectiveness of existing measures. The introduction of modern technologies of customs clearance, the administration of customs payments, the implementation of projects with delivery services, foreign customs administrations and a number of others can compensate for the increasing load. Proposals have been put forward to improve the current mechanism of state regulation of e-commerce in general and customs administration in particular, which will increase the efficiency of cross-border e-commerce and have a positive impact on the development of the Russian economy.

Roles and Capabilities of Enterprise Architecture in Big Data Analytics Technology Adoption and Implementation

Organizations are attempting to harness the power of big data analytics. Enterprise architecture can be used as an instrument to integrate big data analytics into the existing IT landscape and enabling the development of capabilities to create value from these technologies. Yet, there is limited research about the role of enterprise architecture in adopting big data analytics. This paper explores enterprise architecture roles and capabilities for the adoption of big data analytics by conducting a qualitative case study at the Dutch Tax and Customs Administration. The first attempt to adopt big data analytics was focused on integrating analytics into the current complex IT landscape, but this encountered many challenges and resulted in slow progress. To overcome these challenges, a separate department was created to quickly harness the potential of big data analytics. Enterprise architecture was used for impact analysis and to create a transition process. The findings suggest that enterprise architecture was used in different ways at the various stages of adoption and implementation, requiring different roles and a different set of capabilities. Enterprise architecture was found to be contingent on the type of technology and the situation at hand. We recommend more research into the role of the context in enterprise architecture research.

Customs Administration

Customs Administration

Assessment of indicators of "business costs" of participating enterprises in foreign economic activity

The article is devoted to the study of the current direction of the customs service of the Russian Federation associated with the reduction of the administrative burden on business and the resulting costs of participants in foreign economic activity. Currently, there is a huge development of customs administration as part of the implementation of the "Strategy for the development of the customs service of the Russian Federation until 2030", due to the development of prospective customs procedures and technologies. At the same time, issues of further improvement of customs administration procedures and assessment of their impact on the activities of business structures and minimization of their costs related to customs formalities become very relevant. This makes it necessary to study theoretical issues of cost accounting and management and improve customs administration practices on this basis. The results of the analysis of the content and types of business costs in the sphere of foreign economic activity, based on which the concept of costs for the sphere of foreign economic activity is defined and the classification of these costs by the criterion of controllability is specified, are presented. Also the analysis of time and financial costs of participants in foreign economic activity was carried out, the methodology of their accounting in the sphere of foreign economic activity according to the methodology of the World Bank Doing Business was considered, recommendations for the use of indicators of "business costs" in the activities of the Federal Customs Service were developed.

Process Model of the Economic Efficiency of the Financial Administration of an EU Member State

The current reform of Slovakia’s tax system is a part of the country’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. However, its implementation in practice is problematic due to the attitudes and problems of both the professional public and business entities. The aim of this contribution is to help students and business entities to understand the tax system reforms. The contribution is based on information from the main actors of the tax reforms. The data were obtained during 3 months (2019 – 2020) using the questionnaire method. These were processed using basic statistical methods of the descriptive type, followed by an analysis of the principal factors and factor analysis. The factor analysis was crucial for our contribution because it identified 5 significant indicators with regards to the assessment of the reforms and the functioning of the tax system. Subsequently, a correspondence analysis was conducted of the factor “Electronisation/computerisation – greater user comfort” to find out the differences in the perception hereof among the respondents. The contribution therefore provides a new perspective on the evaluation and functioning of the reforms of the Financial Administration’s management system in the Slovak Republic. Within the framework of the research into this matter, and with a view to increasing the efficiency of the system globally, we also looked at the existing functional organizational structures and tax administration systems in Hungary, Poland, Czech Republic and Slovenia. On the basis of trend analysis, we can assume that the upcoming reform of the Tax and Customs Administrations will significantly contribute to the increasing efficiency of the system and to the positive perception of taxes, which are currently viewed as a socially unpopular obligation.

Directions For Improving Customs Administration In The Sphere Of Exchange Control

The article analyzes the current state and problems of the performance by the customs authorities of the function of the currency control body in the Russian Federation. Preventive measures to prevent dubious foreign exchange transactions at early stages are generalized, including: measures to modernize information and software tools of customs authorities (a consolidated electronic dossier has been introduced on a participant in foreign economic activity, an information resource has been created to assess the level of risk of a participant in foreign economic activity, centralization of regional databases of foreign exchange control); measures to suppress illegal capital withdrawal schemes abroad (counteracting transactions on the import of goods with an overstatement of their prices and non-fulfillment of counter obligations, export transactions with an understatement of the value of goods and transfer of funds abroad in the amount of the real value of exported goods under additional contracts or in cash). The main attention is paid to the development of customs technology for assessing foreign economic activity participants by the level of risk of violation of currency legislation, as well as improving interdepartmental and international cooperation in the field of currency control. Based on the analysis of the current state and problems of currency control in the Russian Federation, the tasks of customs administration in the field of counteracting dubious currency transactions, the mechanisms for implementing such counteraction, as well as the main directions of improving customs administration in the field of currency control in the near future are determined.

The methods for a complex analysis of regional factors of customs revenue administration

The article proposes the methods for a complex analysis of regional factors affecting completion of planned task for the formation of customs revenues of the federal budget. The basis for the development of the methods was a theoretical analysis of the administration of customs revenues as a purposeful activity. The use of a complex approach to the analysis of efficiency factors for the administration of customs revenues has been proposed. Based on the ratio of regional factors affecting the completion of planned task, a phased scheme for the realization of the proposed methods has been built. Within separate phases the mechanism of the influence of factors on the completion of planned task for the formation of customs revenues is covered. The proposed methodology for a complex analysis of regional factors of efficiency of customs revenue administration can be considered as a tool for substantiating, adjusting and completing planned tasks for the formation of customs revenue, depending on the conditions prevailing in the region of the customs authority.

Economic And Statistical Analysis Of The Results Of Customs Procedures

The article substantiates the need to develop tools for economic and statistical analysis of the results of customs procedures. A methodological approach to conducting such an analysis is proposed, including a statistical assessment of the main characteristics of the declared goods and an economic analysis of the reasons for the results obtained. The general trends in the application of customs procedures in the Russian Federation have been identified, which made it possible to justify the need for a more detailed analysis of the indicators of the application of customs procedures. With the help of the proposed methodological approach, an economic and statistical analysis of the results of the application of customs procedures in the region of the Central Customs Administration was carried out. The main conclusions from the analysis are to identify the features and problematic issues of the application of certain types of customs procedures. Based on the conclusions, proposals for improving the application of customs procedures are formulated.