Customs Agencies Research Articles

Excise Control over the Tax Base for Excise Duty Taxation on Alcohol

Тhe correct determination of the tax base for taxation with excise duty is essential for the right calculation of the amount of excise obligation both for taxpayers and their customers as well as for its revenue control authority in Bulgaria – the Customs Agency. The article examines the legal framework of the excise tax base in Bulgaria on ethyl alcohol – spirit, distillates and spirit beverages, focusing on the determination and control of the quantity of product as its component. It presents the results of a study on the current normativepractical status as well as the possibilities for its improvement. The defended thesis is that the excise legislation has weaknesses, and excise control on alcohol should be improved. Recommendations for improving excise control are formulated.

PUBLIC RESPONSES TO THE CUSTOMS OFFICIAL TWITTER ACCOUNT'S POSTS: PRAGMATIC APPROACH

The article explores the public's response to Indonesia’s Customs official Twitter account. The research uses a qualitative approach, focusing on content analysis methods. This research also utilizing the speech act theory, with a focus on illocutionary acts. The research data was collected by screenshots of 25 responses on Twitter. The analysis revealed that the responses were predominantly directive acts (8 responses), followed by expressive acts (6), declarative acts (5), representative acts (4), and commissive acts (2). The predominance of directive acts indicates that many responses aimed to influence others to boycott the customs agency, reflecting a strong public sentiment against the institution. This study also highlights the critical nature of social media interactions with government agencies and underlines the need for improved public engagement strategies. We hoping the results of this research can provide deeper understanding into the dynamics of communication between government institutions and the public via social media and its implications for public acceptance and perception.

The role of AI and emerging technologies in global trade compliance

Artificial intelligence (AI) in global trade compliance is evolving rapidly, notably in classification, with the potential to unlock productivity, expand expertise and improve speed, reliability and accuracy. Due to its potential, AI is met with high expectations and sometimes apprehension, as there is a lot of uncertainty about what constitutes AI and how it will affect global trade stakeholders. The aim of this paper is to demonstrate how AI will likely affect customs agencies, importers/exporters, service providers and compliance managers. By using examples and case studies, the paper explains: 1) the role of AI expert systems (ES) that use machine learning (ML) and natural language processing (NLP); 2) AI’s potential and limitations in sourcing compliance knowledge for streamlining and automating global trade compliance activities; 3) the importance of upskilling compliance managers and compliance teams to successfully deploy AI, mitigate risks and better manage the global trade compliance process; and 4) our six steps for successfully implementing AI in your global trade compliance department. You will learn how AI can be valuable in performing your job and meeting your goals, if it is kept within its range of capabilities. By such measures, you will be able to obtain the advantages presented by the use of AI, while mitigating its very present risks, some of which are known and many of which are unknown.

Quality and customer loyalty in the port services of Manzanillo

The customs industry, particularly within the Mexican context, plays a significant role both domestically and internationally, owing to its contribution to the global economy. With the expansion and standardization of customs clearance services, there has emerged a necessity for providers of these services to seek customer loyalty. Grounded in the principles of quality, the study examines the elements of the SERVQUAL model: tangibles, reliability, responsiveness, assurance, and empathy. Goals:The aim of the study was to extend the SERVQUAL model by incorporating customer attitude as an additional component within the three primary dimensions for measuring service quality. Methodology: A survey was employed to gather data from 100 customs brokerage firms through simple random sampling. Given the utilization of structural equation modeling (SEM) methodology to assess the theoretical model, Partial Least Squares (PLS) analysis technique was applied using Smart PLS 3.3.0 software. The findings indicated that the extended model had a significant impact on both customer satisfaction and loyalty within the customs facilities of Manzanillo, Colima. The coefficients of determination were 61.5% for customer satisfaction and 54% for customer loyalty, with a root mean square error of approximation (SRMR) of 0.065, confirming the model's predictive validity. Contributions: Customs facilities should focus their strategies on addressing issues that may be impacting service quality, particularly concerning sensitivity, empathy, and reliability factors, as these have a moderate level of influence on quality determination, according to customs agencies' perceptions. Regarding the inherent limitations of online surveys and their application in specialized groups, it is crucial to expand the research to include other clients of the customs facility.

The e-Walls of Brexit: Digital Adjustments in Customs Programs Between France, Belgium and the United Kingdom

ABSTRACT Contemporary border wall policies are characterized by digitization of control procedures to filter out mobilities and adjust control to trade flows. This digitization has been mostly studied in terms of technology deployment and usages by state and non-state actors to deal with migration. When applied to control of trade flows, “smart bordering” also involves functional adjustments between public and trade actors, as well as customs cooperation. The bordering at stake with Brexit provides a revealing case study. Brexit entailed supply chain security for goods crossing the UK–France/Belgium border. For companies, transporters, and customs, avoiding physical controls at ports became imperative. Each country generalized data sharing and pre-lodgment through “smart bordering” models and various Information Technology (IT) programs. This paper examines such digitization programs and the adjustments between public and private actors confronted with IT programs and the mutation and cooperation of customs agencies in this process. It concludes that the UK lacked anticipation, while France and Belgium were proactive in accordance with EU harmonization. The digitization of control also reveals changes in identity-making of customs, emphasizing its autonomy as a border agent and its role as a trade supporter, on top of traditional policing or taxation duties.

Perancangan dan Pembuatan Aplikasi SIMPORA Berbasis Online dengan PHP

The Tanjung Pandan Customs Office as a State Agency has the opportunity to compete with other customs in Indonesia, as an added value for the Tanjung Pandan Customs Office in its office at the Customs Agency. SIMPORA as an information system for Budget Absorption and Realization was created to meet these needs. The application design in this study was built using the Unified Software Development Process method and the application design used the Unified Modeling Language (UML). This software project iteratively (repeating steps, as feedback from the user) starts from the process of making Software Requirements Design (SKPL), then proceeds with making Software Design (DPPL), then followed by making applications and closing with testing. This process is carried out continuously according to the planning period. The result of this project is software that is also equipped with design and application documentation which in the end is to give the Tanjung Pandan Customs office a winner in the competition between customs offices throughout Indonesia.

Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability

This paper Exploration effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports. Traditional tax and accounting procedures have undergone a radical transformation thanks to digital technology, which also provides more efficient methods that can have a big influence on customs operations. This article tries to clarify the interconnectivity between digital taxes, digital accounting, and the customs environment by a detailed analysis of customs-related factors such as compliance, efficiency, and sustainability. By automating compliance checks and streamlining tax-related activities, digital taxation is shown to considerably improve customs efficiency and efficiently comply with sustainability goals. Digital accounting simultaneously increases data accuracy and process efficiency, enhancing the sustainability of customs ports and significantly enhancing customs efficiency. The results of this study have significance for both customs agencies and businesses, offering the possibility of improving operational effectiveness, compliance observance, and sustainability practices. However, the necessity for continual research that concentrates on cutting-edge technology and legal frameworks is highlighted by several restrictions. By offering actual proof of the beneficial effects of digital technology on customs operations and sustainability, this study adds to the body of knowledge and lays the groundwork for further in-depth investigations.

THE ROLE OF CUSTOMS IN SUPPORTING THE DEVELOPMENT OF NEW AND RENEWABLE ENERGY IN INDONESIA

The development of renewable energy in Indonesia has experienced ups and downs due to technological barriers and inadequate economic conditions. This research has the aim of knowing the role of customs in encouraging the development and utilization of renewable energy and knowing the customs facilities provided to encourage the development and utilization of renewable energy. In this research, a qualitative research method will be used. data is obtained from interviews with related parties. Customs has an important role in the development of renewable energy. The first role is customs as a regulator. The second role performed by customs is to be a facilitator. The facility is in the form of a reduction in tax levies, namely exemption from import duties and not levied import tax. Customs agencies are proven to have a role in renewable energy development.

FRAUD DETECTION USING DATA ANALYTICS: A CASE STUDY OF UNDER INVOICING IMPORTATION FRAUD IN INDONESIA

Fraud detection is a big concern for all the government agencies. In customs areas, fraud detection is needed to ensure that there is no leakage in state revenue, one of which is caused by the under invoicing importation fraud. The data analytic implementations have been used in many studies to handle problems in big data and give solutions. This study aims to explain how data analytics can be implemented to detect the under invoicing importation fraud. Several variables were included in this study, including the variables that show the risk level of importers, commodities, suppliers, and the exporter countries. This study compared various machine learning models including Logistic Regression, Decision Trees, Random Forest, Extreme Gradient Boost, Artificial Neural Networks, Gaussian NB, and K-nearest Neighbors. To evaluate the models, this study measures the performance of the models by comparing accuracy score, precision score and log loss score. The result shows that the Xtreme Gradient Boost performs best in detecting under invoicing fraud with accuracy score at 63%, precision score at 63% and log loss score at 62%. As far as we know, this has been the first work to compare a number of machine learning models to create under invoicing fraud detection. The results of this study will assist examiners in the import clearance process by providing an early warning of the under-invoicing transaction. It can lead to more effective and efficient examination, so that customs agencies can perform well in their service and inspection functions, despite the limited resources

Actions Applied by the Mexican Government to Boost Foreign Trade During the Pandemic and Post-Pandemic

ABSTRACT This research aims to analyze the different intervention strategies applied by the Mexican state in international trade during the pandemic to generate policy proposals that strengthen export and import activities in the post-pandemic transition. The methodology used was analytical and descriptive. The results show that the new National Customs Agency of Mexico and the designation of the armed forces in customs control have generated a better collection of taxes on foreign trade and an increase in exports of 2.1% in 2022 compared to 2021. These have allowed for the repositioning of the state’s role in international trade.

The Future Role of Customs

Customs agencies have some powerful tools at their disposal to supervise the international movement of goods. These tools are designed for a specific purpose: verification of ‘the nature’ of the goods at the time of border crossing. More particularly, these tools facilitate, on the one hand, the determination of the fundamentals to calculate, levy and collect the right amount of taxes and duties, and on the other, determine whether the goods are allowed to be brought into the country and if yes, to check if they are subject to any restrictions. The limited research on the effectiveness of these tools shows that they are not easily applicable for situations they were not designed for. New EU regulations and the border-related enforcement they entail, however, put increasing demands on the role of customs agencies. This raises questions if Customs, with its current set of approaches, is fit for the future. In this paper, we look at three proposed regulatory developments in the EU (regulation on fluorinated gasses, the Carbon Border Adjustment Mechanism and the Regulation to Prohibit Products made with Forced Labour) to assess the role these envisage for Customs and the application of elements from the Customs enforcement toolbox. We find that the expected roles of Customs in our three cases are quite different, and that their reliance on the standard customs tools is rather minimal. Therefore, a thorough discussion is required regarding whether Customs should be involved in new enforcement activities that demand different, enhanced or new elements in the enforcement toolbox, or that maybe another authority, at another time and place in the supply chain, should become competent. In any case, for regulations that require enforcement based on information of the entire supply chain, customs agencies need to upgrade their competencies in their role as an enforcement agency at the border. These competencies revolve, at least, around cooperation with other competent authorities, as well as the integration of system-based and transaction-based supervision.

Digitalization of public sector organizations over time: The applicability of quantitative text analysis

In recent decades, public organizations have undergone significant changes related to digitalization. These changes are the result of multiple, varying influences, such as external institutional feedback. The issue of digitalization feedback development in public organizations opens the discussion on how to study digitalization over time. In this article, we consider whether the method of quantitative text analysis can be used to observe the same administrative trends in digitalization as found using other methods and data sources in existing research. After conducting a co-occurrence analysis of documents from the Norwegian Customs Agency (NCA) over a period of 20 years, we found that the NCA's digitalization-related language changed in this period and that user feedback was the most frequently emphasized kind of external feedback. These observations are consistent with the literature, which shows that the use of co-occurrence methodology to study public administration has a positive role in future research. Points for practitioners Quantitative text analysis is an effective method to observe administrative trends. Findings of the study corroborate with previous research showing that current administrative trends emphasize collaboration between public organizations and citizen participation as central development features of digitalization of public organizations. The co-occurrence analysis has some limitations and needs to be further improved to develop theory and identify new areas of public administration digitalization.

Analysis of the Role of Customs in the Effectiveness of Dwelling Time Implementation in Export-Import Activities (Study on KPPBC Belawan Medan Middle Type Customs)

Dwelling Time is one of the problems faced in the implementation of export-import activities. Dwelling Time acceleration correlates with reduced logistics costs in international trade. In relation to Dwelling Time, the customs agency which in Indonesia is known as Customs has an important role in procedural and supervisory matters. Customs agencies in carrying out their duties certainly face various obstacles and an appropriate strategy is needed to overcome these obstacles so that Dwelling Time can be reduced. Tanjung Perak Port is one of the busiest ports in Indonesia.

‘Unique joy’: Netflix, pleasure and the shaping of queer taste

ABSTRACT This article discusses the ‘Netflix imaginary’ and how it shapes our understanding of queer taste and legibility in contemporary visual culture. While Netflix has promoted itself as a bastion of LGBTQ inclusivity and other forms of ‘diversity’, this article considers the platform not on the basis of celebrated LGBTQ ‘Netflix Originals’ such as Sex Education or Queer Eye but rather on how our navigations of the platform’s content throw our queer attachments and recommendations into pleasurable chaos. If the ‘Netflix imaginary’ is built around personalisation – that is, the promise of knowledge and insight – it more often generates bewilderment and surprise. But the article argues that this uncanny algorithmic meddling also has the potential to generate its own source of fun, entertainment and queer pleasure. By analysing what consumers are led to understand of the site’s dependence on and commitment to collaborative filtering, algorithmic signposting and customer agency and choice, I consider how we might employ a queer method for engaging subversively with Netflix’s representational inconsistencies and inadequacies – how we might see Netflix itself as a queer method for reconfiguring queer taste.

Data Culture, the Obstacle to SMART Customs in the Face of Disruptive Innovations – a Jamaican Perspective

An immature, underdeveloped data culture limits a digitised strategy (which has been seen as the best approach to treat the complexities of e-commerce and ‘fast couriers’) and stands in the way of the Jamaica Customs Agency (JCA) developing its capacity as a truly SMART (Secure, Measurable, Automated, Risk management based, Technology driven) administration. A commitment to paper-centric processes, disjointed legacy systems, fear and mistrust of technology, a lack of regard for data integrity and an underdeveloped appreciation for the need for advanced technology that facilitates necessary cooperation and collaboration of internal and external data flows are evident oppositions to data proficiency, and a foothold on e-commerce. JCA’s information management and border professionals have shed light on the challenges that disruptive innovations in the form of e-commerce and ‘fast couriers’ present to border management, and expressly identifies big data as a hopeful strategy to overcome current challenges. However, there is an acceptance of the fact that stakeholders need to develop an appreciation for data and its relevance in modern customs operations, as this is the key to a proactive Customs that can conduct intelligent targeting and make decisions based on evidence. Current trends in cross-border e-commerce and the legal and technological adaptations that have been necessary in Europe, Africa, Middle East and parts of the Caribbean have been cited as models for policy adjustments that the JCA could consider. In addition to its development of local standards for data management and technology that would foster the appetite of internal stakeholders, the JCA also needs to look to national technocrats for policy provisions to facilitate data use and flows among Border Regulatory Agencies (BRAs). The JCA should also appeal to national technocrats to institute policies related to and provide the requisite technological infrastructure to facilitate big data management locally and cross-border.

The Strategic Role of Indonesian Customs on Monitoring The Carrying of Cash in Relation to Money Laundering

One form of threat to a country in the era of globalization is a non-military threat in the form of transnational organized crime, a threat that clearly harms many parties and threatens the national security of a country. One form of organized transnational crime is money laundering. Money laundering that involves an organization that requires crossing countries to inject funds from the proceeds of its crime. In this condition, the state must pay special attention to monitoring the carrying of cash currency in border areas. The Directorate General of Customs and Excise as the customs agency in Indonesia must be able to contribute to the supervision of the carrying of cash and other payment instruments in order to protect the Indonesian state from the threat of transnational crime that is both citizens and the global economy.

The COVID-19 Pandemic and the Health Policy Crisis in Italy: is there a ‘Chinese Connection’?

A recent report by the Scientific Advisory Group for the Origins of Novel Pathogens (SAGO) of the World Health Organization (WHO) brings to the international limelight the possibility that the COVID-19 pandemic originated from an animal or environmental spillover in the Huanan market and in other markets of the Chinese city of Wuhan. This Article has a Twofold Objective: On the one hand, to highlight the opportunity to study the possible link between the onset and spread of the pandemic in the regions of northern Italy and the thriving Chinese community that has resided there for decades through the flow of Chinese citizens traveling from the Wuhan Tianhe International Airport to the Malpensa airport in Milan, as reported by the Customs Agency and on the other hand, after briefly describing the characteristics of the Italian Health System, to highlight the presence of flaws in the Italian Health Surveillance system that must be reviewed especially with regard to the foreign communities residing in Italy.

The experience of the Peruvian customs digitalization process

Technological progress in international logistics is intensifying in order to speed up import and export processes in Customs. A form of automated service that allows to speed up in advance the commercial management being an international guideline. The aim of the research was to analyse the transformation of customs processes in our reality. A qualitative approach was used, using grounded theory with a cross-sectional and exploratory scope. A semi-structured interview was conducted with twenty customs agency officials. The analysis of the interviews led to the conclusion that the changes implemented in the digital transformation of Peruvian customs have been favourable, contributing to improvements in foreign trade.

Identification of the novel synthetic cannabinoid-type new psychoactive substance, CH-PIACA, in seized material

Synthetic cannabinoids (SCs) remain the largest class of new psychoactive substances (NPS) according to the European Monitoring Centre for Drugs and Drug Addiction (EMDCDDA) and while the number of new analogues that are reported for the first time each year declines, SCs are reported the most compared to other NPS classes. This decline can be seen as a result of legislative changes by different jurisdictions which have sometimes transitioned to a more generalized approach when controlling substances by defining common structural scaffolds rather than explicit structures. While the consequences of such legislative changes have been expected over the years, the introduction of so called “class-wide” bans has put further pressure on clandestine laboratories to synthesize compounds which are out of the scope of the legislation and thus these compounds are initially harder to detect and/or identify in forensic chemistry or medico-legal contexts in the absence of analytical data. Recently, a synthetic cannabinoid with an indole-3-acetamide core-linker scaffold, AD-18 (i.e. ADB-FUBIATA or ADB-FUBIACA), was reported for the first time in China in 2021. Here, an additional cannabinoid with the indole-3-acetamide scaffold, N-cyclohexyl-2-(1-pentyl-1H-indol-3-yl)acetamide (tentatively CH-PIACA) was structurally characterized using gas chromatography – mass spectrometry (GC-MS), liquid chromatography – high-resolution mass spectrometry (LC-HRMS) and nuclear magnetic resonance (NMR) spectroscopy. A beige powder in a zip-lock bag was seized by The Danish Customs Agency and subsampled by combining three aliquots of approximately 1 g after homogenization with a mortar and pestle. Sample solutions for GC-MS and UHPLC-QTOF-MS were prepared by dissolving the material in methanol and 25% methanol + 1% formic acid, respectively. For NMR, 3 mg of the powder was dissolved in DMSO-d6 and filtered into an NMR tube. Routine GC-MS analysis of the seized material yielded a single major peak at 22.156 min with a molecular ion at m/z 326.3 and fragment ions at m/z 200, 144 and 130 in the electron ionization mass spectrum (EI-MS). In addition, a major component was observed at 11.91 min in the UHPLC-QTOF-MS screening which had a precursor ion at m/z 327.2450 corresponding to a compound with a molecular formula of C21H30N2O. Similar product ions were observed in the electrospray ionization tandem MS (ESI-MS/MS) spectrum with m/z 245.1644, 200.1441, 144.0808, 130.0651, 100.1120 and 83.0853. NMR spectroscopy with 1H, 13 C, COSY, HMBC and HSQC indicated that the structure was likely to be a substituted indole with a pentyl chain and N-cyclohexylacetamide at the 1- and 3 positions. This structure was corroborated by the EI-MS and ESI-MS/MS data with the neutral loss of N-cyclohexyl-carboxamide (C7H13NO, 127.0997 Da) via cleavage of the bond between the α and β carbons forming m/z 200.1441, while the product ion at m/z 245.1644 corresponded to the loss of cyclohexene from the amide nitrogen. The loss of the N-cyclohexyl-carboxamide was also followed by the loss of the pentyl chain from the nitrogen of the indole ring to yield m/z 130.0651, while m/z 100.1120 corresponded to the cyclohexylammonium cation. The product ion at m/z 144.0808 was proposed to be due to the loss of both the N-cyclohexyl-carboxamide and cleavage of the pentyl chain to liberate 1-butene. A new SC with the indole-3-acetamide scaffold was identified in a seized material in Denmark and characterized using GC-MS, UHPLC-QTOF-MS and NMR spectroscopy. This marks the second SC with this scaffold that has been reported with further analogues anticipated to emerge in the near future.

The problems of security of officials of customs agencies under carrying out customs inspection of containers treated by fumigants

The use of various harmful substances for fumigation and preservation of goods during their transportation in containers to preserve it for longer time are widely used in sea transportations. In the context of increasing demand for carriage of goods in containers by sea, issue of customs officials safety, who are, as part of their duty customs inspection, the first to open container treated with fumigants, is becoming increasingly relevant. The results of analysis established absence of clear legal regulation of issues related to ensuring security of customs officials authorized to conduct customs inspections, both at international and national levels. In this regard, detailed analysis of main fumigants that customs inspector may encounter in his professional work is presented in this article. The risks of negative effect of fumigants on inspector health are studied and appropriate conclusions and recommendations regarding the legal and technical regulation of this question are formulated.