Customs Procedures Research Articles

Current Trends in Customs Intelligence and Investigation

Customs intelligence and investigation is part of the technology of customs procedures and regimes. Its proper conduct is a prerequisite for effective action by the customs authorities in a particular customs proceeding. Risk management proves to be a key element for effective customs control, relying on the data provided by customs investigation and intelligence. This mediates the relationship between the two customs control tools, making the link between them crucial to the performance of the core functions of customs administrations.The aim of this research is to present the trends in customs intelligence. In the study have been used the descriptive - analytical approach, the methods of comparison, analysis and synthesis.

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.

Exploring Sustainable Development Pathways for Agri-Food Supply Chains Empowered by Cross-Border E-Commerce Platforms: A Hybrid Grounded Theory and DEMATEL-ISM-MICMAC Approach.

As cross-border e-commerce platforms become increasingly integrated into the agricultural supply chain, the establishment of a sustainable supply chain ecosystem is of paramount importance. This study, grounded in the platform theory and the supply chain ecosystem theory, combines the grounded theory and the DEMATEL-ISM-MICMAC model to thoroughly analyze the complex mechanisms driving sustainable development. Utilizing the grounded theory, we construct a system of driving factors comprising five primary indicators and eighteen secondary indicators. The hybrid model reveals the interrelationships, significance, system hierarchy, and dependence-driving relationships among these factors. Notably, the driving factor system is categorized into a six-level hierarchical structure, encompassing profound elements, such as policy optimization and digital empowerment, as well as surface-level factors, such as simplification of customs procedures and consumer demand forecasting. Based on the analysis results, this research proposes a set of pathways to achieve the sustainability of the supply chain. These strategies involve improving cross-border agricultural e-commerce policy frameworks, enhancing digital-driven supply-demand coordination, strengthening logistics infrastructure and transparency, and cultivating brand influence. The study's findings not only enrich the relevant theories but also provide practical guidance for the coordinated advancement of economic, social, environmental, and resilient development. Furthermore, they are conducive to advancing the United Nations Sustainable Development Goals.

Sparse generalized Yule–Walker estimation for large spatio-temporal autoregressions with an application to NO2 satellite data

We consider a high-dimensional model in which variables are observed over time and space. The model consists of a spatio-temporal regression containing a time lag and a spatial lag of the dependent variable. Unlike classical spatial autoregressive models, we do not rely on a predetermined spatial interaction matrix, but infer all spatial interactions from the data. Assuming sparsity, we estimate the spatial and temporal dependence fully data-driven by penalizing a set of Yule–Walker equations. This regularization can be left unstructured, but we also propose customized shrinkage procedures when observations originate from spatial grids (e.g. satellite images). Finite sample error bounds are derived and estimation consistency is established in an asymptotic framework wherein the sample size and the number of spatial units diverge jointly. Exogenous variables can be included as well. A simulation exercise shows strong finite sample performance compared to competing procedures. As an empirical application, we model satellite measured nitrogen dioxide (NO2) concentrations in London. Our approach delivers forecast improvements over a competitive benchmark and we discover evidence for strong spatial interactions.

Features of new free economic zones in Russia

The relevance of the topic is due to the need to search for and find the most rational approaches, techniques and methods for the entry of new Russian territories into the single economic space of our country, to stimulate their accelerated socio-economic development, to ensure the speedy full restoration of everything that was destroyed by military operations on new territories. It is for this reason that free economic zones-development institutions were created in new Russian territories. We are talking about the Crimean-Sevastopol Free Economic Zone and the Free Economic Zone of the Lugansk and Donetsk People’s Republics, as well as the Kherson and Zaporozhye regions. The purpose of the article is a critical analysis of the characteristic features of free economic zones in the new Russian territories, the identification and systematization of problems associated with these zones, and the development of brief proposals for their resolution. The preferential regime of the new free economic zones combined the benefits and the best conditions for business activities, for the implementation of the customs procedure of the free customs zone, to a large extent already prescribed in the laws and regulations for the Special Economic Zones and Advanced Development Territories of our country. In general, the degree of preferential treatment for participants in new free economic zones exceeds that of other Russian preferential zones- territories created as development institutions. The creation of Free Economic Zones in the new territories of Russia can become an effective mechanism for stimulating economic development and attracting investment. However, for this to happen, it is necessary to solve a number of problems related to the lack of skilled labor, competition and cooperation between regions and the lack of infrastructure, including housing and ports. In the schemes of public-private partnership of Free Economic Zones in the new Russian territories under the conditions of the Special Military Operation, the state with its organizational capabilities and budgetary funds should dominate.

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

Supportive Policies of Government as the Drivers of SMEs’ Export Performance: A Study in Ho Chi Minh City, Vietnam

The Vietnamese government has advocated developing an export-based economy. In fact, the Prime Minister issued Decision No. 2471/QD-TTg dated December 28, 2011, approving the strategy of import and export of goods for the period 2011 to 2020, with a vision to 2030 formulating policies on development of logistics services, credit, and investment to develop export production, and customs clearance places for import and export goods. That fact prompted us to conduct the research investigating the impact of export support policies on export performance of firms locating in Ho Chi Minh City. The combination of qualitative and quantitative research method was applied. The netnography method and in-depth interview were used to explore support policies influencing export performance, and found Tax Incentives, Credit Incentives, Trade Promotion Support, and Custom Procedures Reform are four policies significantly explaining firms’ export performance. To measure the impact of these policies on export performance, we surveyed 141 firms in HCMC. The quantitative study confirmed that four policies impact positively significantly on export performance. The best explanatory factor is Trade Promotion Support, the second is Customs Procedure Reforms, followed by Tax Incentives. Credit incentives have the lowest effect on export performance. The findings asserted the positive effectiveness of policies promoting export performance implementing in Vietnam, and provided empirical evidence to support institutional theory.

The Effect on Anti-Corruption of the Customs Information Systems of the Republic of Uzbekistan

This article discusses areas of corruption risk in customs procedures using non-tariff regulation of foreign trade as an example. Analysis of normative legal acts and the main stages involved in the issuing of permits required for customs clearance of import operations was performed. The most probable areas of corruption risk in the certification of goods are determined and calculations of the anti-corruption effectiveness of customs information systems of the Republic of Uzbekistan are detailed.

Improving the Assessment of the Solvency of Authorized Economic Operators in Bulgaria

In achieving a balance between the ever-increasing requirements on customs administrations regarding the security and safety of international trade on the one hand, and the desire of merchants for easy and quick customs clearance of their goods on the other, so-called ‘simplified customs procedures’ and in particular, Authorized Economic Operator (AEO) status, play an important role. To obtain AEO status, several requirements (criteria) must be fulfilled, including proof of their financial solvency. To date, the Bulgarian customs administration has not developed a single method that allows a more accurate assessment of solvency. This paper presents an analytical method designed to achieve this aim.

Таможенный контроль в Арктической зоне Российской Федерации

The purpose of the study is to identify the features of customs control in the Arctic zone of the Russian Federation, which is positioned as a type of customs control. Based on the use of methods of com-parative and system analysis, systematization and classification, formal legal method, the author outlines the specifics of this control. Five features of such control, related to its legal regulation and correlation with other types of state control, the status of supervised persons, temporal characteristics, and the application of the customs procedure of a free customs zone, are identified. On the basis of the analysis of the legal regime of the Arctic zone, enshrined in the current legislation, the conclusion is made about the attribution of this regime to administrative regimes of territory management. Attention is drawn to the combination of spatial and status approaches in public administration in the regulation of entrepreneurial and other activities in the Arctic zone of the Russian Federation, as well as to the complex regime support of the management of this territory (the principle of “regime in regime”). It is concluded that there has been a certain transformation in the regulation of the territory in the conditions of increased sanctions pressure, which is reflected in the priorities of import substitution through the development of domestic technologies and cooperation with Asian countries. From the perspective of the prospects of the development of the Arctic zone as a national priority for the socio-economic development of the country, it is proposed to systematically regulate the administrative procedures for customs control, ensuring the full functioning of the Northern Sea Route.

Research of the state of customs clearance of cargo at the Ukrainian border transfer points

In international transportation, waiting in line for customs clearance often takes several times longer than the actual customs clearance. This article aims to show the influence of the technological and technical component of the customs process on its effectiveness, as well as the need to improve the methods of customs control during international transportation. The analysis of data on the current state of export transportation in Ukraine allowed us to identify the reasons for delays at border customs posts during international cargo transportation. The existing measures to improve customs procedures with cargo were reviewed. The prospects for carrying out technological operations and developing technical solutions to increase the efficiency of customs services and reduce the time of cargo clearance are outlined.

Совершенствование таможенного контроля за соблюдением условий таможенной процедуры

This article discusses the problems of customs control over compliance with the conditions of application of customs procedures. The directions of such control are defined. Various offenses related to the application of customs procedures and responsibility for them are considered. It is revealed that customs control over the use of goods in accordance with the conditions of the customs procedure is the most difficult since it is carried out selectively. To improve the effectiveness of this area of control, it is proposed to use customs monitoring. Information that is promptly obtained from the accounting records of an organization can reveal the fact of illegal use or disposal of goods.

A Moment-Fitted Extended Spectral Cell Method for Structural Health Monitoring Applications

The spectral cell method has been shown as an efficient tool for performing dynamic analyses over complex domains. Its good performance can be attributed to the combination of the spectral element method with mesh-independent geometrical descriptions and the adoption of customized mass lumping procedures for elements intersected by a boundary, which enable it to exploit highly efficient, explicit solvers. In this contribution, we introduce the use of partition-of-unity enrichment functions, so that additional domain features, such as cracks or material interfaces, can be seamlessly added to the modeling process. By virtue of the optimal lumping paradigm, explicit time integration algorithms can be readily applied to the non-enriched portion of a domain, which allows one to maintain fast computing simulations. However, the handling of enriched elements remains an open issue, particularly with respect to stability and accuracy concerns. In addressing this, we propose a novel mass lumping method for enriched spectral elements in the form of a customized moment-fitting procedure and study its accuracy and stability. While the moment-fitting equations are deployed in an effort to minimize the lumping error, stability issues are alleviated by deploying a leap-frog algorithm for the solution of the equations of motion. This approach is numerically benchmarked in the 2D and 3D modeling of damaged aluminium components and validated in comparison with experimental scanning laser Doppler vibrometer data of a composite panel under piezo-electric excitation.

The Role of Tariffs in Modernizing Customs Procedures in Vietnam: The Case of Saigon Port Customs Area 4

The study analyses the factors affecting tariff management (import and export tax) at the Saigon Port Border Gate Customs Branch Area IV – Vietnam in the context of modern reformed customs procedures. At the same time, evaluate and draw the successes and limitations in the import tax management of the unit from 2018–2022. The article uses qualitative research methods to collect information and data in the form of ‘nonnumeric’ to obtain detailed information about the evaluation of research subjects. The data was collected from within the unit and through interviews, direct observations and group discussions, using open-ended questions for customs officers directly managing the border gate and some Customs leaders. In the framework of the research, the author has applied theory and practice to analyse the situation of import tax collection management at the Saigon Port Customs Branch Area IV – Vietnam, from which as a basis for proposing solutions to improve import tax management in the coming time. Global Supply Chains, Green Supply Chain, Sustainability, UNCITRAL, China

EFFICIENCY OF THE CUSTOMS TAXATION SYSTEM AS A KEY COMPONENT OF UKRAINE'S FINANCIAL STABILITY IN THE CONTEXT OF WAR

The development of the customs taxation system in the course of the Russia's military aggression against Ukraine has acquired strategically important aspects since the first days of the declaration of martial law in Ukraine. The article is devoted to the current issues of customs taxation as the main direction of the multi-vector strategy of the state's foreign economic activity management. In times of war, the process of taxation becomes particularly relevant, which necessitates studying the issues, in particular, aspects of customs taxation under martial law on the territory of Ukraine. The subject of the study is the theoretical and methodological foundations and methods of implementation of the customs taxation system in Ukraine. The authors focus on the peculiarities of customs procedures in times of war and analyse the results of the State Customs Service of Ukraine in 2022. The purpose of the study is to substantiate the theoretical provisions of the customs taxation system in Ukraine under martial law, to analyse the activities of the State Customs Service of Ukraine in 2022 and to propose ways of its improvement. In order to achieve the purpose of the study, the following issues are considered and solved: an analysis of the activities of the State Customs Service of Ukraine is carried out, on the basis of which the system of customs payments for 2022 is characterised and ways of its improvement in the martial law are suggested. The study was conducted using the methods of comparison, abstraction, analysis and generalisation, as well as the method of structural research. As a result of the work carried out, the essence of the customs taxation system in ensuring the foreign economic activity of Ukraine, the constituent elements provided by the current legislation to be implemented by the customs authorities when goods cross the customs border of Ukraine were determined. Conclusions. Despite the steps already taken, the problem of customs taxation during wartime is still relevant. Reforming the practice of the entire taxation system and streamlining the implementation of customs procedures are the main tasks for Ukraine under martial law. Given the importance of foreign economic activity for Ukraine as a global market participant, it is advisable to mobilise all available potential and use it not only to overcome current problems, but also as a basis for post-war recovery. The simplification of customs procedures in the import process will greatly optimise the satisfaction of the needs of the entire country. This contribution was supported by the research work of the Department of Accounting and Taxation of the "Zaporizhzhia Polytechnic" National University, No. 0115U004682 "Transformation of Accounting, Analysis and Audit Methods in the Context of Integration Processes in Ukraine".

Efficacy and safety of primary customized phacoemulsification combined with goniosynechialysis for refractory acute primary angle closure.

To assess the safety, efficacy, and long-term clinical outcomes of primary customized phacoemulsification (phaco) combined with goniosynechialysis (GSL; phaco-GSL) in refractory acute primary angle closure (APAC) eyes with uncontrolled high intraocular pressure (IOP). This retrospective case series comprised 51 eyes of 42 consecutive patients with refractory APAC and high IOP who were treated using primary customized phaco-GSL at 3 hospitals in China, from 2014 to 2021. Preoperative and postoperative IOP, corrected distant visual acuity (CDVA), corneal endothelial cell density (CECD), intraoperative and postoperative complications were recorded. The safety, efficacy and subsequent long-term clinical outcomes were analyzed. The mean CDVA (LogMAR) was improved from 1.67 ± 0.94 preoperatively to 0.23 ± 0.26 postoperatively (P < 0.001). Preoperative CECD was 2309.39 ± 541.03 cells/mm2 in 33 eyes and inaccessible in 18 eyes due to severe corneal edema; at the final follow-up, the mean CECD of all patients was 1823.50 ± 533.40 cells/mm2 (P < 0.001). The mean IOP decreased from 48.51 ± 6.25mmHg preoperatively to 15.66 ± 2.27mmHg at the final follow-up (P < 0.001). Among 51 eyes, additional customized procedures performed were corneal indentation in 42 eyes, epithelial debridement in 9 eyes, giant epithelial bullae view in 4 eyes, pars-plana fluid aspiration in 3 eyes, and secondary intraocular lens implantation in 7 eyes. The IOP of all eyes was well controlled eventually and 47 eyes (92.16%) were successfully treated by phaco-GSL alone. No significant intraoperative or postoperative complications were observed. Primary customized phaco-GSL is a safe and effective surgical management strategy for patients with refractory APAC and high IOP.

International cooperation in the conditions of the NCTS joint transit system : in Ukrainian dimension

The purpose of the study was to determine the main aspects of simplifying conditions and creating prospects for international cooperation in terms of Ukraine's participation in the NCTS joint transit system. Examining the data of the State Customs Service of Ukraine and the State Statistics Service of Ukraine, the intensive work of the subjects of the regime of the joint transit system during the period of NCTS in Ukraine was noted. Confirm the need to simplify the conditions for the international movement of goods, analysis of the growth dynamics of Ukraine's foreign trade. According to the results of the research, it was revealed that by applying the provisions of the Convention, the prevention of fraud with accompanying documents is implemented, the security of international transportation is increased and uniform forms of customs control are recognized by all 36 participating countries. After analyzing the benefits for the subjects of the customs regime, a decrease in the cost of customs procedures was noted; saving time on the duration of customs procedures; unloading checkpoints in queues; acceleration of the flow of trade in the international trade system. The whole model of work in the NCTS system is an innovative approach and needed a lot of work and transformation of the work of both the State Customs Service of Ukraine itself and the regulation of regulatory support. The condition of mandatory financial guarantee and sealing of all movements became the basis for the development of a new mechanism for the implementation of these procedures that meet the requirements of the Convention. The practical application of the processed results is carried out in stages. To date, the implementation of appropriate IT solutions based on MASP-C is already being implemented. Gradually, the technology of administration of customs payments is being improved and the Customs Code of Ukraine is being brought into line with the Customs Code of the EU.

The Power of Digitization: Transforming Ukraine’s Customs Service

The article analyses the specifics of implementing the processes of digital development, digital transformation, and digitalization of the State Customs Service of Ukraine. The article scrutinizes the legal norms regulating the digital transformation of the State Customs Service of Ukraine to ensure qualitatively new, convenient, and accelerated processes of customs affairs in Ukraine. The article analyses the trend formulated at the normative level regarding the fulfilment by Ukraine of the international legal obligations of the State Customs Service of Ukraine. The article emphasizes that the implementation of relevant measures should be carried out with the help of timely corrections of national legislation. The article focuses on the fact that the world trends of digitalization set new tasks to ensure the functioning of modern, accessible, managed, and cyber-secure electronic information systems that work under the fundamental principles of customs affairs effectiveness. The article outlines the directions of further implementation of the processes of digital development, digital transformation, and digitalization of the State Customs Service of Ukraine in accordance with European and international requirements in the context of the digital strategy of the development of society. The authors conclude that a new cyber-physical system began to form due to innovations in Ukraine. All elements and participants continuously interact with each other, ensuring the constant optimization of the integrated digital system. customs, digital transformation, digitalization, information technology, electronic customs procedures, automation, Customs Service of Ukraine

Investigation of the Effectiveness of Plantar Pressure Redistribution of Customized Insole Structure Designed Based on Plantar Structure

Although both fabricated insoles and customized insoles were designed with varied function components, current knowledge approved that customized insoles worked much better. However, how the customized insoles achieved a better performance in term of load re-distribution was still lacking quantitative assessment. The aim was to determine whether the customized insole structure based on a novel customization procedure proposed in this study performs better than the prefabricated insoles in terms of plantar pressure re-distribution efficiency. This study included ten healthy subjects, each wearing four types of insoles accordingly (control insoles; arch support insoles; orthotic insoles; customized insoles), and plantar pressure was collected in a walking state. The custom insoles are made by determining the subject’s plantar surface and key plantar points, then following the customization procedure to finish them. The plantar area was divided into eight zones and then a pressure transfer algorithm was used to gain insight into the plantar pressure. Compared to the control group insoles, the arch support of the customized insoles reduced pressure in the hallux region and transferred pressure from the M4-5 to the MH and LH regions, while the metatarsal pad enhanced the pressure transfer in the mid-foot, and the anterior-posterior height difference of the insole plays a role in pressure transfer. Furthermore, the customized insoles performed close to the professional orthotic insoles. Design strategy with accurate insole’s component location and reasonably plantar surface matching, our customized insole demonstrated advantages such as a better loading redistribution and significant pressure relieving on the forefoot.

MAPPING COVID-19 EPIDEMIC DATA USING FOSS

Abstract. The recognition of spatial and temporal patterns in the distribution of a pandemic plays a pivotal role in guiding policy approaches to its management, containment and elimination. For this purpose, a database has been built for the COVID-19 pandemic in the Trentino Province, in the eastern Italian alps, near the border between Italy and Austria. The database management system and the WebGIS mapping these data is based on Free and Open Source Software. The Data Base Management System (DBMS) runs on MySQL, available under the GNU General Public License, storing and processing geographic data. A custom procedure has been created to update the dataset, with the capability to import data from suitably formatted spreadsheets by an authenticated administrator. To ensure flexibility and responsiveness on desktop and mobile devices, the WebGIS has been created with a client-side approach, using the Leaflet and Bootstrap JavaScript language libraries, available with Open Source Licenses. These libraries, with additional custom scripts, create the user interface and render geographic data into maps. The exchange of data between the DBMS server and the client is performed using geojson tables. To protect the privacy of the patients, WebGIS users cannot access the source data even though maps and graphs can be downloaded as pictures. Geo-statistical analysis aimed at the detection of spatial and temporal patters is underway.