Customs Brokers Research Articles

Alignment of Customs Brokers’ Competencies to RA 10863 Standards as Input for Retooling Program

In this study, the researcher used the mixed-method design specifically applying the sequential exploratory research approach. This involved the use of document analysis and focus group discussion (FGD) among selected Customs Brokers of the Philippines. The procedure commenced with the preparation and validation of a survey questionnaire that was administered to the Customs Brokers in determining categories and selected collection districts of the Philippines. For the qualitative phase, the researcher used document analysis and focus group discussions. There were nine (9) participants for FGD and one hundred forty-six (146) respondents for the survey, a total of one hundred fifty-five (155) sources. Participants were selected based on their areas of engagement. Percentage, frequency distribution, weighted mean, and ANOVA were used in presenting the data to evaluate the extent of the problem. Based on the data gathered and analyzed, customs brokers are moderately competent to implement RA 10863/CMTA in customs administration. They have moderate knowledge, ability, and attitude relative to customs administration prescribed by the CMTA. Customs Brokers has the highest competencies in the following: customs and supply chain management; ability to interact and negotiate; and ethics and integrity. The test revealed that customs brokers, who are now on their 15 to less than 20 years in the customs industry, have significantly lower overall competence. The results clearly show that Customs Brokers from the outports have significantly lower overall competence than those from the Manila ports, those working in the Academe, and those in the private firms. Based on the findings, the researcher concluded that Customs Brokers’ knowledge, ability, and attitude align with the standards of the CMTA to a moderate extent. Customs Brokers, therefore, are important components to re-tool the Philippine Bureau of Customs. Customs brokers possess the highest competencies in the following: customs and supply chain management; ability to interact and negotiate; and ethics and integrity but need improvement in economic, finance, and information and data management. Based on the findings and conclusions of the study, the following recommendations were drawn: alignment of customs brokers’ and customs administrators’ competencies with the standards of regional and global Philippines’ commitments; inclusion of customs brokers financial capability as one of the considerations in competency assessment; hiring of professional customs brokers in BOC positions as a matter of priority and policy; systematic and strategic competency enhancement training for members of CCBI in the outports and for the aging members that need updates and trends; implementation of the Re-Tooling Program formulated based upon the findings of this study and a systematic evaluation for the purpose; cooperation among CCBI, PRB-CB, HEIs to promote the use of the Re-Tooling Program in the professionalization and modernization of the Philippines’ customs administration.

The place of customs law in the law system of Ukraine

The article reveals the place and role of customs law in the legal system and describes the relationship between customs law and other branches of Ukrainian law. It is shown that customs law has a mixed legal nature. After all, customs law has characteristics of both the public and private branches of law. On the one hand, customs law has an administrative nature, as it regulates the activities of customs tax collection bodies that implement state customs policy, state policy in the field of combating offenses during the application of legislation on state customs matters. On the other hand, private relationships regulated by customs law, in particular, the implementation of various types of business activities in the customs control zone (opening a duty-free trade store, opening a customs warehouse), the activities of customs brokers, the provision of paid services by revenue authorities, are gaining great importance. It is argued that customs law acquires a special importance for every citizen and at the same time ensures the interests of the entire society in the sphere of movement across the customs borders of our state of material and spiritual values, assets of world and Ukrainian science and culture, results and processes of economic activity, labor and intellectual assets, tourist , communicative and worldview interests. It was emphasized that in the difficult conditions of the Russian-Ukrainian war, customs law is of great importance for the state, as it protects its economic interests. Accordingly, the customs law of Ukraine performs the following tasks: normative support of the customs policy and customs affairs of the state; determination of the legal status of subjects of customs relations; establishment of responsibility for violation of customs rules and customs legislation and the procedure for their application; determination of the order of creation, reorganization and liquidation of customs bodies; consolidation of the legal and organizational foundations of the movement of goods and other items across the state border of Ukraine; regulation of the customs control procedure; establishing the procedure for collecting customs duties and other taxes, the procedure for customs clearance of goods, including the declaration of goods and other items; implementation of complex control over currency transactions; ensuring the implementation of measures to protect the interests of consumers of goods and compliance by participants in foreign economic relations with state interests in the foreign market; ensuring the implementation and development of international cooperation in the customs sphere. In general, customs law is a complex branch of law, a system of legal norms that regulate social relations related to the movement of goods and vehicles across the customs border of Ukraine. In the difficult conditions of the Russian Federation’s full-scale war against Ukraine, the role of Ukrainian customs law has significantly increased, thanks to which effective logistics have been established in Ukraine, through our border in the west and south of the country there is constant export and import of goods necessary for the support of the Armed Forces of Ukraine and the entire Ukrainian people. The value of customs law is that, thanks to it and other branches of law, all processes of crossing the state border of Ukraine took place safely and according to certain rules, the State Customs Service of Ukraine (State Customs Service) functions in Ukraine, which is of great importance for the economic development of Ukraine. The global tasks of modern customs law consist in high-quality regulation of customs activities, because customs today performs one of the important functions - protection of the country’s economic interests and assistance in ensuring state and public security measures.

Економіко-правова сутність митної політики: макро- та мікро- аспект

In the context of martial law and the implementation of international customs law norms and procedures in the domestic economic space, the requirements for customs and business operations efficiency of foreign economic operators are becoming more stringent. The issues of the customs policy of an enterprise, as such, which ensures the systematization of organizational, economic and managerial processes and operations to ensure the effective implementation of foreign economic activity, are becoming increasingly important. Based on a study of scientific publications covering customs policy, the author proves that there is no systematic approach to its identification at the micro level, i.e., at the level of enterprises. The author emphasizes the need for clear regulation of foreign economic activity operations at enterprises. It is proved that the absence of a systematic approach to determining the customs policy of enterprises does not fully ensure the achievement of efficiency of foreign economic activity. The author proposes to consider the customs policy of an enterprise as a set of methodological approaches, standards and mechanisms that ensure effective management of business processes related to customs clearance of goods, compliance with customs legislation and optimization of customs payments. The economic and legal principles of interaction between customs policy at the macro and micro levels are revealed, where the State establishes general rules and regulations, and enterprises adapt their activities in accordance with these requirements. It is proposed to include economic (financial management, customs logistics, customs payments, organization of customs procedures) and legal (risk management, legal regulation, information and legal support, partnership with customs brokers, administration) parameters in the elements of the enterprise’s customs policy, each of which will affect the efficiency of foreign economic activity management. It is argued that the introduction of a comprehensive customs policy of an enterprise will help to increase its competitiveness in international markets and ensure the effective functioning of foreign economic activity. Prospects for further scientific research are determined in the plane of applied projection of the proposed provisions for the formation of customs policy to ensure the development of foreign economic activity of domestic enterprises. Keywords: customs policy, elements of customs policy, foreign economic activity, customs payments, financial management, administration, legal regulation.

The Level of Awareness and Acceptance of the Customs Modernization and Tariff Act of 2016 and its Implications to Bureau of Customs Officials, Licensed Customs Brokers, and Stakeholders

This study was done to analyze the implication of Republic Act 10863, otherwise known as the Customs Modernization and Tariff Act of 2016, and its impact on the Bureau of Customs. Specifically, it looked into the demographic profile of the customs officials in terms of age, gender, year of service in the Bureau of Customs, highest educational attainment, number of conferences and seminars attended for the last 3 years, and licensure examination passed. For licensed customs brokers, their age, gender, number of years in the profession/business, highest educational attainment, number of conferences and seminars attended for the last 3 years, and licensure examination passed were profiled while the age, gender, number of years in the company, highest educational attainment, number of conferences and seminars attended for the last 3 years, and licensure examination passed were profiled. It f focused on the extent of the level of awareness of the three groups of respondents (Bureau of Customs Officials, Licensed Customs Brokers, and Stakeholders) on the Customs Modernization and Tariff Act in terms of the declarant and its duties and responsibilities, international standards and practices, importation and exportation, the accuracy of database collection and consolidation, compliance to the Revised Kyoto Convention (Convention on the Simplification and Harmonization of customs procedure) and revenue-generating agency. It also determined the level of acceptance of the three (3) groups of respondents in terms of the declarant and its duties and responsibilities, international standards and practices, importation and exportation, the accuracy of database collection and consolidation, compliance to the Revised Kyoto Convention (Convention on the Simplification and Harmonization of customs procedure) and revenue-generating agency. Likewise, it looked into the significant difference among the level of awareness of the Bureau of Customs Officials, Licensed Customs Brokers, and Stakeholders (Importer, Exporter) as well as the significant difference among the levels of acceptance of the Bureau of Customs Officials, Licensed Customs Brokers and Stakeholders (Importer, Exporter) in terms of the declarant and its duties and responsibilities, international standards and practices, importation and exportation, the accuracy of database collection and consolidation, compliance to the Revised Kyoto Convention (Convention on the Simplification and Harmonization of customs procedure) and revenue-generating agency, Moreover, it determined the challenges encountered in the implementation of CMTA on declarant provisions, international standard and practices, importation and exportation and compliance to the Revised Kyoto Convention (Convention on the Simplification and Harmonization of Customs Procedure). Finally, found out how the Bureau of Customs Officials addresses the challenges encountered on declarant provisions, international standards and practices, importation and exportation, and compliance to the Revised Kyoto Convention (Convention on the Simplification and Harmonization of Customs Procedures). The researcher utilized the descriptive method of research, which was descriptive and comparative in approach. A total of 40 customs officials, licensed customs brokers, and 50 stakeholders were used as respondents of the study. Data for the research was gathered with the use of a research-made and validated survey questionnaire. Collected data however were subjected to statistical treatment with the application of the following descriptive and inferential statistical techniques; frequency, percentage, weighted mean, ANOVA, and t – Test. The study found that there is no significant difference between the extent of awareness and level of acceptance of the three groups of respondents on the Customs Modernization and Tariff Act in terms of the selected variables. Keywords: Customs Modernization and Tariff Act, Level of Awareness, Level of Acceptance, Customs Brokers

Mock Board and Customs Broker Licensure Examination Performance of a Select Higher Education Institution: A Predictive-Correlational Approach

Mock Board and Customs Broker Licensure Examination Performance of a Select Higher Education Institution: A Predictive-Correlational Approach

Conflict Management Practices of Customs Broker Practitioner: A Comparative Approach

Conflict is inevitable in all organizations as well as in all professions and with proper management its negative effect can always be mitigated. This research utilized a descriptive-comparative approach and determined the extent of conflict management practices in customs brokerage from one hundred eighty professional brokers. Results revealed that customs brokers highly practiced the following conflict management: Competing, Collaborating, Compromising, Avoiding, and Accommodating. Likewise, results further revealed that there is no difference in the extent of practices of conflict management by customs brokers when industry, years in practice, and age are considered.

Challenges and Coping Strategies of Frontline Customs Brokers in the Efficient Facilitation of Essential Goods During the Covid-19 Pandemic

The COVID-19 pandemic has significantly altered how individuals engage in work activities and navigate their daily lives. This includes customs brokers who served as frontline facilitators during the Covid-19 pandemic. They played a crucial role in ensuring the facilitation of essential goods during this challenging time. However, they encountered various challenges in their workplace, including safety protocols, prompting this study to explore how they coped up, specifically on the strategies undertaken. Hence, this study aimed to investigate if there were significant differences in the challenges faced by frontline customs brokers, as well as on their coping strategies in efficiently facilitating essential goods during the pandemic. Using online data gathering through Google Form, the study involved 30 frontline customs brokers, predominantly female, aged between 20-30 years, with the majority having four years or less of experience in the profession. Based on the results, the challenges encountered by the front-line customs brokers were difficulties in online transactions and transportation. Challenges related to customs clearance, online transactions, and transportation of essential goods were prevalent, with varying degrees of agreement among respondents. Safety-related challenges, such as unsanitary facilities, were also highlighted. On the other hand, coping strategies, like familiarizing with virtual meeting applications, utilizing shuttle services, and utilizing Inter-Agency Task Force (IATF) IDs for easing transportation barriers were mostly applied. Future research could further explore the effectiveness of specific coping strategies and identify additional measures to support customs brokers in their vital role during times of crisis.

Response of the Bureau of Customs (BOC) in Facilitating Cross-Border Movement of Essential Supplies During the COVID-19 Pandemic

COVID-19 pandemic is a global crisis that did not only affect humans but also the global economy, causing a lot of struggles in both the society and the government. The efficient facilitation of cross-border goods in situations like this is very essential as this provides access to food and other important goods. However, given the creation of the Joint Administrative Order (JAO) No. 01-2020, an order expediting the clearance of relief consignments that enter the Philippines during a state of calamity, questions have been raised if the implemented facilitation of cross-border goods were effective or not. Anchoring from JAO No. 01-2020, the study aimed at measuring the works done by customs brokers in facilitating the cross-border movement of essential supplies during the COVID-19 pandemic. It also assessed the level of effectiveness of the measures implemented by the Bureau of Customs (BOC) in facilitating the cross-border movement of essential supplies during COVID-19 pandemic. Employing descriptive-survey design, and snowball non-random sampling technique, the study employed 31 customs brokers as respondents of the study. All respondents have transacted or handled essential supplies from the port of entry at Ninoy Aquino International Airport (NAIA) before and during the pandemic. Frequency count and weighted mean were used to analyze the data. Based on the results, the measures stated in JAO 01-2020 were rated “applied” by the respondents. Specifically, the Duty and Tax Treatment for Relief Consignments, the Expediting Clearance and Movement of Containers, and the Regular Processing of Relief Consignment during a Local State of Calamity were all rated "applied". While the Simplified Cargo Clearance Process for Relief Consignment was rated "highly applied". In term of effectiveness, the “Duty and Tax Treatment for Relief Consignments," the “Expediting Clearance and Movement of Containers," the "Simplified Cargo Clearance Process for Relief Consignment", and "the Regular Processing of Relief Consignment during a Local State of Calamity" were all rated “effective” by the respondents. These findings suggest that the measures indicated in JAO No. 01-2020 were effectively implemented by the customs brokers. However, there may be areas for improvement, particularly in streamlining processes and addressing logistical challenges to further enhance the effectiveness and efficiency in supply chain management during crises like the COVID-19 pandemic.

Student Performance and Perceived Effectiveness and Management of CUSTAR 425 (Customs & Tariff) Course

With the objective to produce efficient workforce, the primordial goal of the Bachelor of Science in Customs Administration (BSCA) educational program is to produce ethical and socially responsible customs broker professionals whose skills and competence conform to, and are compliant with, international standards and best customs practices (CHED, 2017). Prior to putting all the basic and fundamental knowledge of customs into practice, students ought to attend a technical course to review the essential aspects of the customs profession. As such, this course serves as a preparation for students in taking the Customs Broker Licensure Examination (CBLE). At the Asian Institute of Maritime Studies (AIMS), this is covered under the Customs and Tariff (CUSTAR 425) course. There are essential aspects that may affect the performance of students in engaging with this course: learning materials, and effective professors. Right (2018) reiterated that learning materials are crucial to the success of student achievement while the biggest opportunity for faculty members to impact, inspire, and engage students (Koproske, 2016) is by mapping concrete skills and outcomes to the syllabi in order to help their departments systematically measure and improve the learning experiences of their students over time. This led the researchers to examine the performance, effectiveness and management of the Customs and Tariff course (CUSTAR 425) of AIMS. Applying the tenets of descriptive-survey design, the study gathered data from 198 BSCA students of AIMS who were enrolled in CUSTAR 425 during SY 2015-2016 to 2017-2018. Employing total enumeration as sampling technique, all members of the population were measured in terms of their performance (using final grade as data) in CUSTAR 425, as well as their assessment on the effectiveness and management (utilizing a self-made questionnaire) of the above course. With the aid of SPSS (version 23), data were derived using mean (for grades) and average weighted mean (for effectiveness and management). In terms of performance, majority of the students earned “Good” grades (83 to 85) in CUSTAR 425 while the effectiveness of the course was also favorably rated by the respondents specifically on the following indicators: Course Content (M=4.12) and Course Materials (M=3.94). However, though generally perceived that the Course Timeline aspect have helped them in preparing for the exam, a fraction of students however thought otherwise (neutral and/or disagree) as indicated by the slightly low mean of 3.78. Perhaps, two issues can be raised on this part: insufficient time allotted to complete the course; or, time management skill of students. Lastly, yielding a composite mean of 4.20 (Agree), the students generally agreed that the Customs Administration Department has efficiently managed the CUSTAR 425 course. In consideration of the results, it is recommended that the Customs Administration Department shall strategically set reasonable course timeline to facilitate learning and enhance students’ knowledge. Perhaps, course topics shall also be revisited and calibrated in order to streamline course contents and make fit with the allotted timeline. Students who are planning to take a licensure examination are also advised to enhance their time management skills and learn to properly schedule their school activities especially extending priority to requirements that need more time and attention. Lastly, AIMS, through the Customs Administration Department, shall maintain the good management of the course as majority of its elements was favorably assessed.

Assessment of Customs Brokerage Performance in Vietnam: A Study of the Analytic Hierarchy Process (AHP)

This study aims to apply a fact-based methodology called the Analytic Hierarchy Process (AHP) to evaluate the performance of customs brokers in Vietnam. It involves weighting the importance of factors affecting the quality of customs brokerage service based on market rules and regulatory compliance. The significance of the factors was ranked through the AHP method, based on expert opinions gathered from semi-structured interviews with 10 senior managers with over five years of service among Vietnam’s customs brokers. The results indicate that professional qualification, trade compliance and professionalism marked by high commitment, trustworthiness and adaptability with customers, are the most critical factors influencing the quality of customs brokerage service. Building upon the AHP model, the study formulates the Vietnam Customs Broker Scoring Criteria for the General Department of Vietnam Customs (GDVC).

Study on the Adherence to the Code of Ethics of Select Customs Broker Practitioner in the Philippines

Every profession has a different focus of specialization and every professional’s competence are measured against their level of expertise, effectiveness, and efficiency. Meanwhile, conflict is inevitable, and it may cause destructive impacts if not managed properly. On one hand, Custom Brokers, as per “Custom, Broker Act of 2004” are professionals who render consultation, preparation of customs requisite document for imports and exports, declaration of taxes, etc. The study assessed the extent of adherence of customs brokers to code of ethics in terms of Competence, Respect, Integrity, Justice and Fairness. The customs broker’s adherence indicates the extent of practice of their code of ethics and results revealed that, customs brokers usually and always adhere to code of ethics. However, results also revealed that, there is a significant difference in the assessment of the Customs Broker Practitioners towards adherence to Code of Ethics.

Customs Broker Services Operational Performance: Basis for the Development of Corporate Strategy

This study investigated the operational performance of customs brokers and its implications for developing a corporate strategy. In total, 277 respondents participated, comprising 121 customs brokers and 156 importers from the Philippines, providing demographic information and responding to selfadministered questionnaires. We evaluated operational performance based on quality, speed, dependability, flexibility, and cost using a 4-point Likert scale. The findings revealed that both groups of respondents highly rated customs brokers in terms of quality, dependability, flexibility, and cost. Specific examples illustrating these high ratings were noted. We analyzed differences based on demographic profiles between customs brokers and importers, including gender, speed, and educational attainment. Significant differences were found based on gender and speed. Additionally, variations in educational attainment were identified regarding dependability and flexibility. A significant difference was observed between customs brokers and importers regarding operational performance objectives in terms of speed, with customs brokers rated higher than importers. Addressing this identified difference by implementing targeted measures to enhance speed can contribute to overall operational improvement, meeting the time-sensitive needs of importers and further strengthening the reputation of customs brokers. These findings have practical implications for developing a strategy to enhance the operational performance of customs broker services. By recognizing their strong performance in quality, dependability, flexibility, and cost, customs brokers can continue to prioritize and maintain high standards in these areas, thereby improving overall service delivery.

To the question of the functions and principles of customs brokers in the customs space of Ukraine (economic and legal aspect)

To the question of the functions and principles of customs brokers in the customs space of Ukraine (economic and legal aspect)

Commercial law regulation of the procedure for the establishment and termination of customs brokers: a narrative analysis

Commercial law regulation of the procedure for the establishment and termination of customs brokers: a narrative analysis

ДОСЛІДЖЕННЯ ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ СИСТЕМ МИТНОЇ ЛОГІСТИКИ В СУЧАСНИХ УМОВАХ

One of the modern ways to efficiently organise the activities of various sectors of the economy is to apply a logistics approach. To ensure its economic security, each country develops customs regulations, which also actively use the logistics approach. In this case, its peculiarity is the need to optimise export-import processes at a minimum cost. The article substantiates the relevance of the logistics approach for analysing the efficiency of the customs logistics sector, since there are relatively few scientific studies of this issue. The author defines the essence of the logistics function of customs activity, analyses the complex and structure of customs logistics as a specific area of interaction between participants in foreign economic activity, and formulates a list of its main tasks. The article identifies functional elements of customs and logistics activities, in which the efficiency of the main processes can be objectively increased by optimising costs and maximising customer satisfaction. The article presents a set of criteria for evaluating customs logistics systems in terms of cost and time, productivity and quality of services. The author analyses in detail the specifics and prerequisites for the formation of certain cost items in the operation of logistics systems, the minimisation of which in logistics is traditionally the basis for ensuring the efficiency of any participant in international trade and customs and logistics structures. Particular attention is paid to the analysis of the methodology for assessing the quality of customs and logistics services, for which the main types, criteria and quality indicators of various types of services provided to customers when their goods cross the customs border are identified. The reasons for a significant decrease in the efficiency of the processes of promoting cross-border customs and logistics flows that arose with the beginning of the Russian invasion of Ukraine are indicated. Since intermediary structures play an important role in customs logistics, the author describes the basic principles of their functioning in accordance with the provisions of Ukrainian legislation and suggests the use of four groups of key performance indicators for customs brokers and customs clearance agents. The article also identifies a set of possible negative consequences for both intermediaries and their clients in case of non-compliance with the requirements for the efficient organisation of customs and logistics processes.

Strategies for Reducing Demurrage at the Douala Container Terminals (RTC Terminal) during Importation

COVID-19 diverse methods and procedures of different port actors are some of the reasons for increasing demurrage for containerized goods. Demurrage is the additional charges levied by the maritime carrier on the users of its equipment (container) after the container passes the normal time in the seaport, which is 11 days in Cameroon (Douala). This study aims to investigate the main causes of increasing demurrage at the Douala container terminal and recommend strategies to reduce the increasing demurrage at the port RTC terminal (Container terminal management or Regie du Terminal a Conteneurs). This study uses a target population of 700 actors selected using a stratified random techniques in different fields linked to the international logistics chain and the Douala port in particular. Moreover a total of 490 participants responded to the questionnaire distributed to them. Descriptive statistics such as table and pie chart were used to analyze the data collected during the research. Findings demonstrated that the activities of the different actors involved in the logistics chain, namely the customs administrators, customs brokers, importers, shipping line exporters, PAD (Douala Autonomous Port) and other actors such as Society General de Surveillance (SGS), Cameroon Customs Information System (CAMCIS) and RTC Terminal are the main causes of the increased demurrage at the Douala port. The study recommends, amongst others, eliminating public holidays and weekends by shipping line when counting the demurrage days at the Douala port. Also we recommend that, the demurrage days should only start when the manifest is visible to all the actors, which is not the case. Equally, the government should impose the demurrage charge on the actors, which are the principal cause of demurrage at the port. It should be noted that with the implementation of the above recommendations by the different actors, demurrage will reduce in the Douala port and many African countries.

Correlation Between the Competency Assessment Course (CUSTAR 425) and Customs Broker Licensure Examination (CBLE) of AIMS BSCA Graduates: Basis in the Enhancement of Pre-Board Competency Assessment Course

It is imperative that examinees of professional licensures shall have certain level of intelligence and wit to pass the licensure examination, while corresponding higher education institutions (HEIs) shall cement the foundation of knowledge in various areas of expertise. The Customs Broker Licensure Examination (CBLE) is one of those examinations facilitated in by the Professional Regulation Commission (PRC) and undertaken by students who have completed a 4-year degree in Bachelor of Science in Customs Administration (BSCA). In the “5-Year AIMS Comparative Report of Customs Brokers Licensure Examination (CBLE) from 2017 to 2022,” there are inconsistencies that were observed in terms of the school’s achievement. More so, although there were years with passing marks, the passing rates, however, are not enough to be considered as an outstanding performance for the institution. Henceforth, by analysis of previous studies, pre-board review courses are important factors in achieving higher passing rates in licensure examinations. This led the proponents to analyze the performance in, and the correlation between, the Competency Assessment Course (CUSTAR 425) and the Customs Broker Licensure Examination (CBLE) of AIMS students from school years 2019, 2021 and 2022. Descriptive-correlation was used in determining the relationship between the CUSTAR 425 grades and the CBLE results of AIMS students. Outsourced from the Center for Research and Institutional Development (CRID) and the Center for Records and Certification (CRC), the CBLE exam and CUSTAR 425 grades came from sixty-one (61) BSCA graduates from school years 2019, 2021 and 2022. To analyze the data, frequency count, percentage, weighted mean and Pearson r were used. Based on the findings, majority of the BSCA graduates across the three school years had generally performed in CUSTAR 425 as evidenced by the following: 3 gained an “Excellent” achievement (96 to 100), 13 received a “Very Good” performance (90 to 95), and 24 earned a “Good” performance (84 to 89). However, the CBLE performance can be contextualized between fair to poor as only 27 had passed the licensure examination out of the 61 examinees. More so, although the school made a good passing rate of 56% when compared to the NPP of 46.46% in 2022, and 44% against the 40.08% NPP in 2019, these surpassing rates cannot be treated as good performances as the results did not meet the top performance qualifications of 50 or more examinees per year and with at least 80% overall passing percentage, as per PRC Commission Resolution No. 2017-1058 (C) series of 2017 (“November 2021 Customs Broker Licensure Examination,” 2021). In terms of correlation, no significant relationship exists between CUSTAR 425 and CBLE. Though the computed Pearson r of 0.25, and the p-value of 0.052, indicated a certain degree of relationship, the degree is however weak, hence, not significant. Strong recommendation is hereby given to the Customs Administration (CA) Department of AIMS to revisit and review its Competency Assessment Course (CUSTAR 425) and identify areas for enhancement. Perhaps, the department could ponder on the “five-step revision process” of McGahan (2018)

Performance Of Bsca Graduates At Asian Institute Of Maritime Studies In The Licensure Examination From 2013 To 2022

This research studies the performance of BSCA (Bachelor of Science in Customs Administration) graduates of the Asian Institute of Maritime Studies (AIMS) in the Customs Broker Licensure Examination (CBLE) from 2013 to 2022. The study purports to determine the performance of AIMS graduates in the subjects covered in the licensure examination. Moreover, this research aims to identify their strengths and weaknesses as well as to explore the relationship between year of examination and performance on the 4 core subjects. This research utilized a descriptive-correlational research design. The researchers analyzed the data gathered from CBLE results from (PRC). Specifically, the researchers include BSCA graduates of AIMS who took the CBLE from 2013-2022. The findings of this research revealed that the passing rate of AIMS BSCA examinees is below the required 75% passing rate, indicating a difficulty among AIMS graduates in passing their licensure exam. Furthermore, analysis of the subject areas demonstrated that customs laws, rules, regulations, ethics, and customs broker practices is the subject where the respondents perform the highest, while tariff classification and practical computations is the subject where respondents perform the weakest. In addition, statistical analysis of the data demonstrated significant differences in performance among the years for all four subjects. It also suggested a significant relationship between the year of examination and graduate performance in customs documentations, clearance, and procedures as well as tariff laws, rules, regulations. In conclusion, the study highlighted the importance of thorough preparation for the CBLE and suggests that examinees can gain an advantage by enhancing their knowledge and skills in specific subject areas of the CBLE. The findings emphasized the need for developing a program to improve CBLE performance. The study strongly recommends targeted interventions and initiatives to strengthen knowledge and skills in areas where respondents performed the weakest.

Robotics Process Automation (RPA) And The Import/Export Customs Declaration Process

RPA (Robotics Process Automation) technology, which automatically handles repetitive tasks without human intervention, is attracting attention in many fields. Many companies have introduced RPA systems into their daily operations, which has had a significant positive impact on costs, process accuracy, reliability, and error minimization. RPA systems are more effective for companies with many standardized and repetitive business processes. The process of international import and export must go through customs procedures according to the customs laws of each country, and in this process, a lot of paperwork and computer input are required. Since import and export customs procedures are standardized and repetitive, positive effects such as maximization of work efficiency and improvement in import and export processing speed are expected when RPA is introduced into import and export customs clearance. In this study, interviews were conducted with trading companies and Korean customs brokers who have introduced or are planning to introduce the RPA system in order to analyse the effects that can be obtained by introducing the RPA system in import and export customs procedures. As a result of the study, implications such as the disadvantages of optical character recognition (OCR) and high initial development and operating costs were suggested. import, export, customs clearance, robotics process automation, customs attorney, optical character recognition, RPA

The role of customs brokers in Ukrainian business

The analysis of the regulatory and legal bases of the activity of customs brokers allows us to state that the constitutional and codified level of regulation of the activities of enterprises that provide intermediary services in the field of customs affairs is represented by general regulatory acts, that is, those that are intended for all subjects of entrepreneurial activity and that determine their legal status without taking into account individual features. After all, the interests of businessmen at customs are usually represented by customs brokers, so most often it is between brokers and customs that controversial issues arise, so the analysis of the status of a customs broker requires a detailed study.
 As for special regulatory acts that reflect the peculiarities of the legal status of customs brokers and customs carriers, they are presented at the sub-legal level. The requirements for customs brokers, their rights, and the main duties of a customs broker and the specifics of functioning in the conditions of changing legislation, especially after a full-scale invasion, which prompted a reassessment of export-import relations and the work of customs in general, were also revealed. The responsibility of customs brokers in case of their violation of the requirement to disclose information and commercial secrets was also investigated.
 The status of a customs broker is varied. In addition to being an intermediary between the exporter or importer and the government institution, broker also performs the tasks of preparing, signing and submitting documents, classifying or evaluating things, calculating and paying customs duties, registering exports, import permits, preparing and issuing certificates, advising on export and import regulations and procedures, verifying transactions to ensure compliance.
 The customs broker is also responsible for product categorization, analysis and information on pricing or cost structure for exports and imports, assistance in choosing the mode of transport that will be used for the delivery of things, downtime control, onward shipment, conclusion of insurance contracts, etc. The customs broker is in charge of obtaining a refund or duty drawback in the case of an overpayment or other miscalculation. broker can execute the needed activities and guide through the procedure to obtain tax benefits and avoid incurring fines due to procedural errors.