US Officials Research Articles

In Continuation of a ‘Unified Immigration Agenda’: The End of Asylum at the United States Southwest Border

ABSTRACT Through a complementary framework of laws, policies, and practices, the Biden administration has built upon the immigration agendas of previous United States (US) administrations, restricting the right to seek asylum for those arriving at the southwest border almost entirely. Principally, it has expanded certain laws and policies implemented by the Trump administration – some of which it has vigorously defended in court – and implemented new laws and policies, specifically a final rule entitled ‘Circumvention of Lawful Pathways’, which limits asylum but for the most exceptional circumstances. As this article demonstrates, these exceptional circumstances have been interpreted and applied by Customs and Border Protection officers in terms even narrower than the final rule permits. The restriction of asylum has been realized through two specific modifications to US immigration law and, by extension, fundamental precepts of international refugee law: the conflation of asylum seekers and migrants as classes of individuals subject to undifferentiated legal processes, and the qualification of asylum based on the mode of arrival, specifically, arrival by land at the southwest border after having travelled through another Central American State – a condition that applies to all land arrivals by non-Mexican nationals. Through an analysis of quantitative data, and a series of qualitative interviews with legal service providers, shelter providers, independent researchers at US ports of entry, and a former senior US Border Patrol agent, the article demonstrates that the implementation of the Biden administration’s immigration agenda and the practice of Customs and Border Protection officers forms part of a ‘unified immigration agenda’ of multiple sequential US administrations, the purpose of which is to restrict access to asylum, create conditions unconducive to spontaneous arrival at the southwest border, and impose extreme hardships on those who seek to enter the US via the southwest border. The Biden administration has continued to pursue this unified immigration agenda by implementing Circumvention of Lawful Pathways, essentially ending the provision of asylum, even for those who are clearly in need of protection.

Can scholarly publishers change the world? The role of the SDGs within the publishing industry

The United Nation’s Sustainable Development Goals (SDGs) aim to eradicate poverty and inequality, protect the planet, and ensure health, justice, and prosperity for all, emphasizing inclusivity. Within the realm of scholarly publishing, the panel discussion Can scholarly publishers change the world? The role of the SDGs within the publishing industry held at Academic Publishing in Europe 2024, highlighted the business advantages of aligning with SDGs and made a plea to reshape the narrative beyond mere moral obligation as well as to galvanize stakeholders to take action and promote engagement, offering a clear direction. This paper expands on the panel discussion, which was moderated by Stephanie Dawson, CEO, ScienceOpen. Panellists were Agata Morka, Regional Director, Publishing Development, PLOS, Charlie Rapple, Chief Customer Officer and Co-founder, Kudos, Nikesh Gosalia, President Global Academic and Publisher Relations, Cactus Communications, and Ritu Dhand, Chief Scientific Officer, Springer Nature.

Crossing Boundaries: Analysing Corruption Dynamics At Nigeria-Benin Border Points

This study explores the dynamics and characteristics of border corruption at five key crossing points along the Nigeria-Benin border: Seme, Ilara, Hunbe, Owode-Apa, and Idiroko. A pilot survey conducted in June 2023 informed the theoretical framework, followed by a comprehensive nine-week field study from August to October 2023, involving 1,032 participants, including traders, crossers, commuters, smugglers, migrants, motorists and local community members. Data collection methods included questionnaires, semi-structured interviews, and non-participatory observations, providing an in-depth understanding of participants' experiences with corruption. The findings reveal a significant gender disparity, with 63.37% of participants being male, and indicate that corruption predominantly involves traders (29.27%) and crossers (24.42%). A notable prevalence of smuggling (49.03%) and immigration-related corruption (22.10%) suggests systemic collusion between customs officers, immigration officers and clients across these borders. The study identifies seven primary causes of border corruption: weak accountability (78%), high tariffs and lack of transparency (73%), lack of probity (64%), administrative corruption and nepotism (61%), generational transfer of corruption (58%), low automation levels (53%), and informal social networks (51%). Furthermore, the research underscores the interplay between coercion and collusion, with officials often extorting bribes while allowing illicit activities to proceed unchecked. Notably, social networks play a crucial role in facilitating corrupt transactions, as traders frequently establish ongoing relationships with border agents to ensure smoother operations. The research highlights that both traders and officials benefit from these corrupt practices, undermining government efforts to regulate trade and manage border security. The study emphasizes the urgent need for comprehensive reforms to enhance transparency and accountability in border management processes, thereby addressing the entrenched corruption that undermines the integrity of cross-border activities in Nigeria

Physical Patrol and Border Security Management at the Namanga One Stop Boarder Post, Kenya

Border administration encompasses all legal and administrative measures a sovereign state implements to secure, protect, and strengthen the sovereignty, security, safety, and integrity of its territory. Consequently, it is essential to any national migration strategy. The border administration policies emphasize the necessity for all participants in border management to be engaged to enhance the effectiveness of border operations. Security measures are normally enhanced along the border posts to improve on the national security of a given country by preventing entrance of terrorists, illegal goods and human trafficking. These security measures ensure safety at the border. The primary objective was to evaluate the effects of physical patrol on border security management at the Namanga one stop boarder post, Kenya. A descriptive survey research design was utilized. The population comprised of the employees at the Namanga OSBP, including police officers, customs officials, immigration officers, and National Intelligence Service employees, among others. The research used stratified random sampling. The data was collected via the use of questionnaires. Data analysis was done with the help of SPSS and then presented using tables, percentages, graphs and pie charts. This study found out that border security is complex and it requires various interventions, which entails a combination of technology and human security personnel for effective operations. In regard to objective one, the researcher finds that physical patrol emerges as a fundamental border security management measure, and is considered essential in enhancing security at the border point by minimizing insecurity incidents and eliminating potential of border security breaches. Based on the findings, this study concluded that various security measures, including physical patrols, integrated scanning, and electronic monitoring, are essential in the management of border security and in enhancing services. A major recommendation of the study is to promote greater multi-agency and multi-stakeholder collaboration as a means of detaining individuals attempting to enter a country illegally and effectively seizing any contraband goods. This necessitates more efficient border patrols and surveillance strategies.

Effect of Integrated Customs Management Systems (ICMS) on Customs Duty Performance in Nairobi County, Kenya

Purpose: Tax is an important stream of revenue for government’s development projects and therefore all efforts must be made by governments to ensure that it is accurately and efficiently collected to facilitate the government’s operations. This study sought to determine the of integrated customs management system on factors affecting customs duty performance Nairobi County, Kenya. The theories supporting the study is comparative theory of international trade. Methodology: The study employed explanatory research design. The target population of this study was 438 respondents comprising customs heads of departments, customs officers and customs agents at Embakasi Inland Depot, Nairobi. with a sample size of 209, out of which 173 respondents correctly filled the questionnaires and submitted them accordingly. The data collected was analyzed through descriptive and inferential statistics. A linear regression model was used. Results: The coefficient study showed that a unit change in ICMS increases customs duty performance significantly β =0.205 p-value =0.000<0.05. Conclusion: The study recommends that the KRA and the government of Kenya prioritize the continuous improvement of the Integrated Customs Management System (ICMS). Customs management should ensure full utilization of the ICMS by training customs officials and stakeholders, given its positive impact on duty performance. Future research may be carried out on the effects of tax incentives on Customs duty performance

Integrating AI and Blockchain Technologies for Enhanced Risk Management and Operational Efficiency in Indonesian Airport Customs: Challenges and Opportunities

The rapid growth of global trade has increased the need to modernize customs operations, especially in Indonesia, where traditional methods struggle with fraud and inefficiency. This study explores the integration of disruptive technologies, specifically Artificial Intelligence (AI) and blockchain, to enhance risk management and operational efficiency in Indonesian customs. Using a qualitative methodology, including literature reviews, case studies, and interviews with customs officials, the research highlights AI's ability to automate risk assessments and fraud detection, while blockchain ensures secure, transparent transaction records. Despite the significant benefits, challenges such as personnel resistance, outdated infrastructure, and regulatory uncertainties hinder implementation. The study emphasizes the need for comprehensive training for customs officers and collaboration with Cross-Border Regulatory Agencies (CBRAs) to overcome these obstacles. Case studies from Singapore and the UAE provide valuable insights into best practices for integrating these technologies. With strategic investment and strong stakeholder commitment, Indonesia can modernize its customs systems, improve efficiency, and strengthen national security. The study concludes with recommendations for creating a comprehensive integration roadmap, developing skills initiatives, and strengthening regulatory frameworks to support the successful adoption of AI and blockchain in Indonesian customs.

Legal Certainty for Providing Preferential Tariffs in the ASEAN-China Free Trade Area (ACFTA) Agreement Based on Operational Certification Procedures (OCP) in Tax Court Decisions

The ASEAN-China Free Trade Area (ACFTA) is an agreement made by the member countries of ASEAN and the People's Republic of China with the aim of promoting a stable and harmonious economy through the free flow of goods. ACFTA also supports the idea that barriers to international trade, both tariff and non-tariff, should be reduced or even eliminated, which is known as preferential tariffs. The countries involved in the ACFTA agreement agree that the Rules of Origin (ROO) provisions are necessary to obtain preferential tariffs. ROO establishes three criteria: Origin Criteria, Consignment Criteria, and Procedural Criteria. (Procedural Criteria). The Procedural Criteria are regulated in the Operational Certification Procedures (OCP) in Appendix 1 of Attachment A of Annex 1 ROO. The OCP contains regulations regarding the time for submitting a Certificate of Origin (SKA) in order to obtain a preferential rate. There are parties that think about the implementation of OCP ACFTA in Indonesia, that further regulations on OCP cannot be made without an agreement from both sides to do so. Research conducted using a normative legal approach with data collection methods through literature study, concluded that there are still differences in the application of Operational Certification Procedures (OCP) in the imposition of preferential rates by customs officers and Tax Court judges in the region in resolving disputes regarding preferential tariff. Therefore, adjustments are needed in the legal products regarding the implementation of preferential tariff imposition, as well as an enhancement of legal understanding and reasoning in the Tax Court to provide legal certainty, justice, and benefits for all stakeholders. Keywords: ACFTA, Preferntial Tariff, OCP.

Providing TikTok platform to educate public regarding customs

Lack of understanding of regulations related to customs and excise services has resulted in rampant fraud on behalf of the Customs and Excise office and the blocking of imported mobile phones due to unregistered or illegal International Mobile Equipment Identity (IMEI). Community service activities (PKM) aim to educate the public about various rules and IMEI registration of electronic devices as imported goods, including the terms and conditions that the public must meet through the creation and use of the TikTok platform. The method used is AIDA so that the media and content produced are clear, concise, creative, and interesting so that it is easy for the public to understand. The TikTok platform was created and developed as an effective medium for educating the public through disseminating information that can increase awareness and knowledge of the wider community. This approach illustrates the various common fraud modes and how to identify them. There is also content about the Bandung Customs Office call center and office-tour services for official transparency and professionalism in handling various public complaints. The number of followers who support this and like that has increased significantly from time to time. Information using the TikTok platform related to official customs and excise service issues has significantly reduced the number of frauds by irresponsible individuals, and cases of IMEI blocking.

Pertanggungjawaban Tindak Pidana Korupsi dalam Penyelundupan Pakaian Bekas Impor

The objectives of this research are to examine the abuse of authority by customs officials that qualifies as a criminal act of corruption and the criminal liability of customs officials in the implementation of used clothing imports. The researcher uses the Normative Juridical research method and employs a statutory and conceptual approach, using primary and secondary legal materials obtained from literature studies. The actions of customs officials who have abused their authority by falsifying documents have been regulated in Law No. 20 of 2001 on occupational crimes Article 9, then regulated in Article 416 of the Criminal Code regarding officials or civil servants who falsify books or lists specifically for administrative examination. Members of the public who commit criminal acts of abuse of authority are regulated in Law No. 30 of 2014 on Government Administration (UUAP) which is then regulated in Article 17 of UUAP, but Article 17 of UUAP only states that Government Officials are prohibited from abusing authority.

ОСОБЛИВОСТІ ІДЕНТИФІКАЦІЇ ТОВАРІВ ПРИ ЗДІЙСНЕННІ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ

In the course of export and import operations, the identification of goods plays an important role in ensuring the correct execution of customs declarations, compliance with customs regulations, and determining the rate of customs duties and other payments. Identification is a preliminary stage of the classification of goods and is important in shaping the flow of goods, accelerating customs procedures and improving their efficiency. It should be noted that a purely commodity-based approach to the classification of goods will be somewhat different from the customs approach, as the customs approach must adhere to the basic rules of interpretation of the explanations, exceptions and notes to sections and groups, terminology, and must take into account the properties, signs, indicators and methods of determination that are accepted as determinative and recommended when identifying classification groups. Despite the existence of many scientific works on the topic of this study, the essence of identification as a component of the process of export-import operations in Ukraine has not yet been clarified, aspects of the current state of functioning have not been identified, and ways of modernisation and means of identification of goods in export-import operations have not been proposed. The purpose of this study is to analyse the current state of affairs and to provide recommendations on how to create effective and reliable procedures for the identification of goods in order to improve export-import operations and ensure compliance with legislation and technical regulations. Thus, the identification of goods in the course of export-import operations is a set of actions of customs officials aimed at controlling the information on the customs value of goods transported across the customs border of Ukraine, with mandatory verification of accompanying documents for such goods and information on the counterparties to foreign economic transactions under which certain export-import operations were carried out.

Implementation of the Integrity Zone Program to Improve Indonesian Customs’ Anti-Corruption Culture: A Case Study of Denpasar Customs

This paper explores Indonesia’s Integrity Zone program’s effectiveness, identifies issues related to corruption and provides recommendations for enhancing the program’s impact. By the end of 2023, all Indonesian Customs offices had received a ‘corruption-free region’ predicate (certificate). This program is ubiquitous, with banners stating the slogan ‘Welcome, You Enter a Region Free From Corruption’ at almost every government agency entrance. The government, however, must be cautious in declaring the achievements of the Integrity Zone program to avoid potential issues related to intellectual corruption. This paper found that the issue of sustainability is also very important in this program, and can only be maintained if there is a change in the organisation’s basic underlying assumptions. Using Schein’s three levels of organisational culture theory, this research provides new knowledge about the effectiveness of the Indonesian government’s reformation program.

Trade Facilitation: Do The Custom Administration Procedures Matter?

This paper seeks to address the effect of customs administration procedures on trade facilitation in Kenya. The study employs an explanatory research design and administered questionnaires as the data instrument to gather data from 200 customs officials in Keny a. The study findings indicated that declaration of goods, documentation and verification of goods had a positive and significant effect on trade facilitation. From the results, the study concluded that customs administration procedures ha ve a significant influence on trade facilitation in Kenya. This study was anchored on Resource Based View (RBV) Theory. This research study adds to the existing knowledge and improves understanding to the building of a solid framework. The ultimate objective of enhancing t rade facilitation is evaluated against significant custom procedures such as declaration of goods, documentation completeness and verification of goods. Kenya Revenue Authority should enhance declaration of goods by ensuring that declaration of goods follo ws the international standards; should ensure accurate completion of required export documentation, comply with import/export documentation requirements and produce documents such as invoice for the goods; and should ensure thorough inspection of the goods , conduct complete inventory inspection and application of scanners in verification of goods.

Impact of Safeguard Measures Import Duty Tax (BMTP) in Efforts to Increase Protection and Competitiveness of Textile Products

General background: The Safeguard Measures Import Duty Tax (BMTP) policy has been implemented to protect domestic industries from the adverse effects of rising imports. Specific background: In Indonesia, the textile industry has faced significant competition from imported goods, which threatens the competitiveness of local products. Knowledge gap: However, there is limited research on the effectiveness of the BMTP in enhancing protection and competitiveness, particularly in the context of the Juanda Customs and Excise Service Office. Aims: This study aims to evaluate the impact of BMTP on the protection and competitiveness of domestic textile products through qualitative methods, including observation, interviews, and documentation. Results: The findings reveal that the implementation of BMTP is effective in controlling and reducing the volume of imported textiles, thereby contributing to increased protection for domestic producers. Novelty: This research provides new insights into the specific application of BMTP at Juanda and highlights the use of Nvivo12 Plus software for qualitative analysis, offering a novel approach to triangulating data and ensuring validity. Implications: The results imply that BMTP can be a viable policy mechanism to safeguard domestic industries, particularly in sectors vulnerable to import surges, such as textiles, potentially informing future policy decisions to enhance industrial competitiveness. Highlights: BMTP effectively reduces textile imports, enhancing domestic protection. Nvivo12 Plus aids in qualitative data analysis for reliable results. The study offers insights into BMTP's specific application at Juanda Customs. Keywords: Import Duty Safeguard, Protection, Textile

Statistical analysis of the efficiency of customs warehouses use when applying customs regimes during the period of martial law in Ukraine

The article is devoted to the comparative characteristics of the organization of storage of goods in customs warehouses under the «customs warehouse» regime. A general scientific method of comparison was used to identify disparities between the volumes of customs payment receipts in the regional section by individual customs offices. An algorithm for determining the maximum term of storage of goods in a customs warehouse depending on the applied customs regime has been built. The grouping of customs offices by the area of customs warehouses in terms of their types was carried out on the basis of the register of enterprises that were granted permission to open and operate customs warehouses for 2022–2023. The possible options for placement of goods in the current customs warehouses at the customs of Ukraine are given, which allowed establishing the specialization of customs by types of customs warehouses. A statistical analysis of the structure and dynamics of customs payments by customs in 2021 and 2022 was carried out, which made it possible to determine the most effective and ineffective customs in terms of revenue to the State Budget of Ukraine. The comparative characteristics of the normative regulation of the order of organization of storage of goods in the customs warehouse under the conditions of the «customs warehouse» regime and other customs regimes in accordance with the Customs Code of Ukraine are given. It was put forward to test the hypothesis that one of the important factors affecting the receipt of customs payments to the State Budget of Ukraine is the area of customs warehouses. The coefficient of determination was applied as a method of correlation-regression analysis, which confirmed the existence of a significant relationship between the area of customs warehouses and expected customs payments to the State Budget of Ukraine. It has been established that among the factors affecting the receipt of customs payments, 38 percent is accounted for by the area of customs warehouses, and 62 percent by other factors.

Navigating the shadows: exports and money laundering dynamics in Bangladesh

Purpose This study aims to analyze the complex dynamics of money laundering (ML) in the export sector of developing countries, with a special focus on Bangladesh. It aims to uncover the strategies and tactics money launderers use to exploit export transactions and understand the vulnerabilities that exist in economies where enforcement agencies neglect the export industry. Design/methodology/approach This study examines Bangladesh’s export sector ML using qualitative methods. Customs officers, central bank officers, port authorities and selected exporters were interviewed semi-structured. Document analysis of Bangladesh Bank orders, media and Customs Intelligence and Investigation Directorate reports was also done. Qualitative data patterns were identified using theme analysis. Findings The study identifies the most vulnerable export commodities – readymade garments, agricultural items and processed foods – as prime targets for ML. Key methods of laundering include under-invoicing, over-invoicing, misdeclaration and fake documentation. The research highlights the significant risk posed by the improper use of government financial incentives and introduces the “sample shipment” method as a novel laundering tactic. The findings underscore the need for stronger oversight and controls to mitigate these risks. Research limitations/implications This research is limited by single-point data because ML is a continual activity. The reliance on case studies from newspaper reports and online platforms introduces a degree of selection bias and the chosen instances may not comprehensively represent the broader landscape of trade-based ML. Practical implications The study provides several practical recommendations for policymakers and law enforcement agencies to fortify the export sector against exploitation by money launderers, ensuring greater transparency and accountability in international trade operations. Social implications By closing loopholes in the export sector, the research supports the Sustainable Development Goals, particularly Goal 16.4, which aims to reduce illicit financial flows, thereby contributing to poverty eradication and economic stability in developing countries. Originality/value Original research results supported by technical analysis are presented in this work. It contributes to the body of knowledge by detailing the adaptive strategies of money launderers and proposing targeted recommendations for enhancing the integrity of the export sector.

The US press and foreign policy information, cueing, and the democratic process in the Syrian conflict

There were three chemical attacks on Syrian civilians in 2013, 2017, and 2018. In 2013, President Obama proposed military action and it was rejected by Congress. President Trump ordered two airstrikes in 2017 and 2018, without congressional authorization. Investigating news reports and statements issued by the members of the House and Senate show that there were major criticisms among US officials in all three periods. In the month after the three foreign policy declarations (congressional vote in 2013, airstrikes in 2017 and 2018), the US press increased their reliance on US officials and followed the standpoint of powerful domestic officials in criticizing the military intervention policy – whether proposed or in action. They covered a significant amount of criticism in 2013 that officials voted a nay and raised their objections, and marginalized critical standpoints in times of forgoing democratic procedures and powerlessness of representatives to change the policy. This research also demonstrates the increasing role of NGOs and activists in picturing realities in Syria.

Juridical Review Of The Enforcement Of Criminal Laws For Illegal Tobacco Trafficers Without Excise Reviewed From Legislationconcerning Excise

The case of the circulation of illegal goods, especially cigarettes without duty in Tanjung Balai City, is a case that is attracting serious attention, because there were a lot of catches by Teluk Nibung Customs and Excise officers during the 2021 to 2022 period, in the form of 2,313,172 cigarettes. With a total value of goods of Rp. 9,840,000,000.00 (nine billion eight hundred and forty million rupiah) with a total potential state loss of Rp. 3,913,000,000.00 (three billion nine hundred and thirteen million rupiah). This research aims to determine the factors causing the circulation of illegal cigarettes without duty in Tanjung Balai, law enforcement against the circulation of illegal cigarettes without duty in Tanjung Balai, as well as obstacles and efforts to enforce the law on the distribution of illegal cigarettes without duty.The nature of research in writing a thesis uses descriptive analysis, the type of research uses Normative law while the data collection method uses Library Research, and the type of data in this research uses Secondary Data. Criminal acts regarding fake excise stamps and the use of used BKC excise stamps are regulated in Article 55 of Law no. 39 of 2007 and factors that can hinder the Directorate General of Customs and Excise and related agencies from effectively monitoring and enforcing the law on the distribution of illegal tobacco in the city of Medan are the lack of public awareness of illegal tobacco, weak supervision and enforcement carried out by the relevant authorities. , there is still a lack of awareness of Tobacco producers in producing illegal Tobacco. The government is expected to increase State revenues from the excise sector along with efforts to safeguard State revenues and issue several strategic policies, namely by neutralizing the market for Illegal Tobacco products.

The Pāla-Era Sūrya Sculptures at Cooch Behar Palace Museum: An Iconographic Analysis

The worship of the sun in India can be traced back to the Neolithic period. The sun, as the source of light and heat on the earth, was revered as the creator of life, a powerful entity that must be appeased to gain bountiful production. In the Vedic pantheon, the sun occupied an important position and he was worshipped under various names like Sūrya, Savitṛ, Vivasvat, Pūṣan, and others. Bijoy Kumar Sarkar in his doctoral thesis, Sun Worship and Sun-Images in Early Bengal (2004), has opined that the sun-worship became popular in Eastern India due to the efforts of the ācāryas, the priests devoted to this deity. From the Gupta period, we come across the images of the sun. The prominence of Sūrya in the region continued unabated during the Pāla Kings too. The Pālas, despite being heralded as the patrons of Buddhism, harbored no animosity to the Brahmanical religion. A large number of sculptures of Sūrya, dating back to the Pāla period, bear testament to this fact. This paper would focus on the sculptures of Sūrya that have been preserved at the Cooch Behar Palace Museum and are dated as belonging to the Pāla period. These have mostly been retrieved from various police stations and customs offices of North Bengal. The paper will look at the epigraphs of the time to make an estimation of the prevalence of the solar cult. The Pāla art also marked the zenith of medieval Bengal artistry. The paper, therefore, would endeavor to explain the iconographic details of the sculptures and how they reflect the Pāla art form.

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

Assessing the Effectiveness of the Enforcement and Implementation of the Ban on Importation of Some Selected Second-Hand Items

Importation of second hand items has been a concern in Ghana. In 1994, Ghana passed the Legislative Instrument (LI) 1586, which outlawed the importation; clearance and sale of used undergarments because they were found to be unhygienic and presented a health hazard. Two decades after the introduction of the ban of second items, these items can still be found on the Ghanaian markets. The Ghanaian market continue to be flooded with these second hand items despite the existing ban on their importation into the country. The study investigated the effectiveness of the banned items. Data was collected from both traders and custom officials using simple random and purposive sampling methods respectively. The study found that the implementation of the ban on the selcted items is not effective. Customs is complicit in the countinuous importation of the banned items into the country. Some Customs officials have allowed the trade to continue to fester by conniving with traders. This has created an enabling environment for traders to continually import the banned items into the country. The study recommends that Customs Division of GRA should launch an investigation into their operations and identify the officials engaged in these activities and the necessary actions be applied.