Customs Regime Research Articles

Ottoman Tobacco and the Moral Economy of State-Led Development (c. 1908–12)

Abstract In the Second Constitutional Era (1908–18), proponents of various models for national development debated the Ottoman future under the Committee for Union and Progress (cup). Public discussions of cup policies related to the tobacco sector were central to these discussions in the southern Balkans. As such, they provide a window into the political and moral economy of the region and some of the public critiques of international finance after the 1908 Constitutional Revolution. By 1908, tobacco had been at the crossroads of regional economic development and European financial domination for nearly three decades. Since the domestic tobacco monopoly was set to expire in 1913, the region was primed for debates about the agricultural credit market and the customs regime. This article argues that cup proposals for state-led development aimed to satisfy the divergent moral demands of agriculturalists (zürrāʿ) and merchants (tüccar) in the tobacco-producing zones of the empire.

Drawback And Its Contributions To Exports: Analysis Of The Special Regime In Brazilian Companies In The Piracicaba/Sp Region

Background: The drawback is a special customs regime designed to allow companies to exempt or defer taxes and fees on imported raw materials, inputs, packaging materials, and intermediate products that are used in the production of goods intended for export. This mechanism helps lower the cost of finished products, thereby enhancing their competitiveness in the global market. As an export incentive, the drawback plays a significant role in alleviating the tax burden on manufacturers. This study sought to explore the concept of drawback, its different modalities, and the key benefits it offers. Materials and Methods: The research methodology included a literature review and a case study involving two companies located in the Piracicaba/SP region that utilize this customs regime. Data was gathered through a questionnaire with open-ended questions directed at the Foreign Trade managers of these companies. Results: The findings reveal that the companies studied leverage the drawback regime to significantly reduce the prices of their export products, taking advantage of the tax benefits to lower costs and enhance product competitiveness Conclusion: Both theory and practice show that this special customs regime serves as a stimulus to imports and exports, thus enabling the growth of companies in the international market. It can be said that it is an important mechanism for promoting the internationalization process of companies.

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.

Prevention of corruption risks during customs procedures: typology and signs

The article examines the theoretical and practical problems of determining the essence of corruption risks in the implementation of customs procedures, its signs within the limits of its customs and legal support. The definition of “administrative and legal provision of customs affairs” is given. The essence of the category “corruption risk in the sphere of implementation of customs procedures” has been determined. It has been found that corruption-inducing factors in the activities of officials of customs bodies are formed both in the sphere of organization and management of state customs affairs, and arise from the abuse of power and official position by officials of customs bodies and violations of the established procedure for carrying out customs procedures. The scientific approach is supported, that it is advisable to divide the factors of corruption risks in the implementation of customs procedures into external and internal. It was established that the customs procedure is a law-enforcement activity of customs authorities and their officials, aimed at the implementation of their powers regarding the organization of the movement of goods and vehicles across the customs border of Ukraine, ensuring compliance with customs rules. It was determined that the customs procedure is aimed at maintaining the regime of legality in matters of organizing the movement of goods and vehicles across the customs border of Ukraine. It has been proven that the elements of the structure of the implementation of customs procedures should include: customs control procedures; customs clearance procedures; tax and customs payment procedures. It has been established that customs control and customs clearance are the main areas of activity of customs authorities, which are carried out by performing customs formalities, which are components of customs procedures. An understanding of the legal nature of customs procedures as a legal regime operating at the facilities and in the places where they are carried out has been established. The content and criteria for the distribution of customs regimes in the context of customs regime rules are determined. Signs of corruption risks during customs procedures have been identified.

Prevention of corruption risks when performing customs procedures: types and concepts

The aim of the work is involves clarifying the theoretical and practical problems of preventing corruption risks in the implementation of customs procedures, the peculiarities of its definition of the essence and concept, and the selection of separate criteria for their classification within the limits of its customs and legal provision. The methodological basis of the study used a set of scientific research methods such as dialectical, formal-legal, systemic, hermeneutic, comparative-legal, empirical, etc. The content of individual categories “corruption”, “corruption risk”, “procedure”, “legal procedure”, “customs procedure”, “customs formalities” was clarified, the constituent elements of customs procedures were revealed. A proper definition of “corruption risk in the field of customs procedures” is proposed. It has been established that the customs procedure is a set of requirements that are determined by the implementation of customs control and customs clearance of goods and the peculiarity of paying taxes and customs payments, and the conditions of their implementation depend on a certain customs regime (that is, on the purpose, form and conditions of the movement of goods). It was determined that the institution of prevention of corruption risks in relation to violations of the established procedure for the implementation of customs procedures has its own specificity of legal support and is a separate subject of research in the science of customs law. It was found that the prevention of corruption risks in the implementation of customs procedures is a component of the prevention of corruption risks in the public administration of state customs affairs and is a separate part of the prevention of corruption in this area. It was concluded that the corruption risk in the field of customs procedures is legal, organizational and other factors and reasons that generate, encourage (stimulate) corruption in the implementation of customs control procedures, customs clearance procedures, as well as tax and customs payment procedures and their order implementation. According to the prevalence, it is proposed to highlight the following corruption risks in the implementation of customs procedures in the activities of customs officials, namely: dishonesty of customs officials, the occurrence of a conflict of interests among customs officials, lack of control by the management of customs authorities, the presence of discretionary powers of customs officials etc.

The Feasibility of Implementing Drawback on Services in Brazil

This article analyzes the possibility and problems involved in the implementation of the drawback regime for the taxation of services in Brazil. The drawback is a customs regime with wide application in Brazil, with a great impact on exports. However, currently the drawback is restricted to the taxation of goods, although the economic weight of services in the aggregation of values in the Brazilian product is increasing. This paper discusses one of the biggest obstacles to the extension of the services drawback in Brazil, whose current structure of the Brazilian indirect taxation on services, which is unsystematic, generates high compliance costs for taxpayers and is highly cumulative.

ПОРІВНЯЛЬНИЙ АНАЗІЗ ПІДХОДІВ ДО ПРАВОВОГО РЕГУЛЮВАННЯ МИТНИХ РЕЖИМІВ (ПРОЦЕДУР) В УКРАЇНІ ТА ЄС

The article is devoted to the study of the main differences in approaches to the legal regulation of customs regimes in Ukraine and the European Union. The author compares the provisions of the Customs Code of Ukraine and the Union Customs Code and finds that both jurisdictions use similar approaches to legal regulation in this area, which is a consequence of the ongoing efforts to harmonise Ukrainian customs legislation with EU customs legislation. However, the author notes that in some respects the differences are significant. Apart from terminological inconsistencies, which can be justified by the difficulty of translating certain terminology, the concept and the list of customs regimes (customs procedures in the EU) are different. The author has identified an error in the Ukrainian legislator's definition of the term "customs regime" and criticises the definition of this key concept in the EU Customs Code. The author concludes that the European legislator has adopted a more balanced approach to the creation of the list of customs regimes (procedures). The author concludes that the system of customs regimes in Ukraine is overloaded and it is necessary to reduce their number. This will facilitate the customs clearance of goods, simplify the understanding of certain provisions of the Customs Code of Ukraine and improve their enforcement by the competent authorities. The author considers it necessary to exclude from the list of customs regimes such types of customs regimes as duty-free trade and temporary export, as they do not correspond to the definition of a customs regime. Re-importation and re-exportation, in the author's opinion, are actions intended to complete other customs regimes or to dispose of goods not placed under any customs regime. The author suggests that the rules on destruction and abandonment to the State should be combined with the existing rules on the methods of disposal of goods, including sale, free transfer to the relevant entities, etc. Keywords: customs regime, customs procedure, disposal of goods, customs formalities, Union Customs Code, Customs Code of Ukraine

Особливості запровадження процедури спільного транзиту в Україні

The article is devoted to the topical issues of legal regulation of the customs transit regime in Ukraine in the context of adaptation of customs legislation to the norms and standards of the European Union. Establishment of customs regimes is one of the central components of the customs system. Their introduction is intended to serve the development of foreign trade, economic cooperation and contribute to the state budget. Customs regimes play a stimulating, regulatory and protective role in the process of economic growth. The authors examine the customs transit regime and its variant, the common transit regime, and analyse its legal nature and peculiarities of legal regulation. Transit is an important customs regime which performs a stimulating function and contributes to the development of Ukraine's foreign economic relations, and its functioning requires proper legal support. The article reveals the concept and essence of the novelty of customs legislation "unified clearance system", which is a legal regulation of the procedure and conditions for moving goods through the customs territory of Ukraine under the unified clearance system. The rights and obligations of the subjects of the common transit regime, legal support of customs procedures and electronic data exchange in the course of application of the common transit regime are considered. The author analyses the legal support of customs procedures and electronic data exchange during the application of the common transit procedure through the electronic transit system. The analysis of national and international legal acts proves that the system has its own specifics, its own content and is an integral element of the common transit regime. It is emphasised that a number of issues related to the coexistence of two customs regimes (transit and common transit) require further regulation in the relevant legislation. In addition, the legislator will face the task of further reforming the functioning of the customs system by introducing appropriate amendments and additions to the Customs Code of Ukraine and other legislative acts.

Митний режим тимчасового ввезення: аналіз законодавства та подальші перспективи розвитку

This study is devoted to the analysis of the customs regime of temporary importation, which is defined as the temporary importation of goods into the customs territory without payment of taxes and duties. The authors analyze the legal regulation of this regime in the context of international trade relations and national legislation. The legislation reveals many key aspects of Ukraine's customs regime for temporary importation, such as the obligations and rights of participants in the process, and interaction with other customs regimes. Ukrainian scientists are actively studying the practice of applying this customs system, investigating cases of successful integration and identifying problematic situations. Their scientific approach takes into account the effectiveness of using temporary importation to stimulate foreign economic activity and attract foreign investment. The mechanisms for regulating the use of temporary imports and their impact on economic development are analyzed. Particular attention is paid to the prospects for the development of the tariff regime of temporary importation in the modern world economy. The author considers the possibilities of improving the regulatory framework and interaction between states in order to promote the effective use of this system to facilitate international trade and stimulate economic growth. The study highlights all gaps and ambiguities in the current legislation and identifies opportunities for improvement. The main focus is on changes in the legislation. In addition, the importance of bringing the customs legislation in line with the standards and requirements of the World Trade Organization to increase the economic growth of our country was emphasized. The results of the study will be useful not only for the development of strategies and policies aimed at improving the management of temporary importation, but also for scholars interested in international trade and customs regulation.

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.

Possible Warehouse Management Model According to Turkish Customs Regime Codes

Mankind has been in motion since its existence. The known history, dating back to 10,000 years ago, includes an adventure that started with hunter-gatherer and later became an agricultural society and settled-life after rehabilitating plants, and finally, today's lifestyle was formed with industrial and technological revolutions. In almost every step of this adventure, it is seen that human beings need to store the products they need in order to continue their life. After the hunter-gatherer living human beings catch their prey and gather the food they need, after the settled human beings harvest their products, and the human beings who buy the products they need today, they think about the future and feel the need for storage by nature. Just as individuals have storage needs at the micro level, businesses at the macro level want to keep various products such as raw materials, spare parts and intermediate products related to their business activities in their warehouses when needed, and they store certain product groups for this purpose. When we look at it today, it is seen that warehousing activities, which are a part of logistics processes as much as in-house warehouse activities, have an important place. Considering the product inventory costs, businesses want to buy the goods or products needed in the production process "on-time" by outsourcing the warehousing service, rather than keeping the goods or products they need within their own structure. At this point, it is seen that warehousing and warehousing activities as a part of the supply chain have gained more importance than ever, especially with the effect of technological developments in international trade. Warehouses and customs warehouses, which were seen as a cost element in both domestic and international logistics activities, respectively, today appear as economically effective structures that reduce shipment and customer order time cycles and most importantly provide value-added services. In short, we can see this pillar of logistics activities, which we encounter as a warehouse in domestic logistics activities and a customs warehouse in international logistics, as "the gear without moving that enables the machine to work all parts of a machine-like non-moving gear". In this study, after defining the warehouse, which is an important link of the supply chain, and focusing on its importance, the concept of warehouse used in international logistics will be explained and the effect of customs regime codes on the storage of goods in the customs warehouse will be explained

Revisiting the Customs Act 1969 in line with WCO’s International Convention on the Simplification and Harmonization of Customs Procedures 1974

In the present-day system of integrated world economy, the administration of customs or customs procedure clearly carries considerable effects on the trade transactions both within the border and beyond. In fact, the gravity of the cross-border business potentials leads to the realization of simplifying and harmonizing the customs procedures all over the world. Moreover, the development and operation of the modern customs administration signifies, by and large, a radical shift from the revenue collection to the trade facilitation focus. In the current day, it has become almost a universal belief that trade facilitation and removal of trade barriers go hand in hand with simplification and harmonization of customs procedures. The World Customs Organization (WCO) with this in mind had the Revised Kyoto Convention (RKC) enacted in 1974. The customs regime of Bangladesh is still dependant on the half century old the Customs Act, 1969. Although some changes have been brought to bring it in line with the RKC, many of its provisions are still the same. This creates an impediment towards trade facilitation and economic growth. This paper discusses the differences between the provisions of RKC and Customs Act, 1969 and recommends the changes that are required to be brought in the customs regime of Bangladesh for overall trade facilitation and economic development of the country.

SYSTEM ANALYSIS OF QUALITY ASSURANCE OF CUSTOMS AND LOGISTICS SERVICE OF GOODS OF DIFFERENT NOMENCLATURE DURING INTERNATIONAL TRANSPORTATION

Aim. The study intends to optimize customs clearance formalities for goods of various nomenclature in the territory of customs checkpoints of freight customs complexes. The proposed development will allow customs authorities to plan the staffing level of inspectors capable of ensuring the uninterrupted operation of the infrastructure facility, taking into account the utilized capacity and the cargo flow structure. Methods. The quality assessment of the customs and logistics service of goods of various nomenclature in the organization of international transportation is carried out on the basis of a simulation model developed in the GPSS software environment. Results. The practical experience of customs authorities shows that the customs regime in which the goods are moved and their nomenclature bring about changes in how long customs formalities take. Accordingly, the procedures related to customs clearance and customs control by the types of goods will differ in their complexity, and therefore will affect the customs inspector`s workload. In turn, customs authorities` working efficiency will shape the capacity of the freight customs complex and its structural subdivisions. The main segment of customs and logistics service customers chooses infrastructure facilities, where there are small waiting lines and minimal procedure time without the loss of service quality. Scientific novelty. The developed simulation model of customs inspectors` work in the territory of the freight customs complex makes it possible to evaluate the effectiveness of the customs checkpoint as well as to determine the optimal staffing level to ensure the operation of the infrastructure facility. Practical implications. The practical implications of the work lie in the fact that the proposed model makes it possible to assess customs inspectors` workload taking into account the structure of the cargo flow, which may include goods of different nomenclature that are moved in different customs regimes by large-, medium-, small- and micro-sized enterprises. Based on the results of the simulation, the owner of a freight customs complex will have the opportunity to plan its material, technical and staffing support in order to provide high-quality customs and logistics services, and accordingly, the State Customs Service will organize the work of the customs checkpoint taking into account the demand of entities engaged in foreign economic activities for completing customs formalities.

Legal regulation of the customs regime of movement of goods across the border of Ukraine

Legal regulation of the customs regime of movement of goods across the border of Ukraine

ТОРГІВЕЛЬНО-ЕКОНОМІЧНЕ СПІВРОБІТНИЦТВО МІЖ УКРАЇНОЮ ТА БОЛГАРІЄЮ

This article examines the potential for cooperation between Ukraine and Bulgaria in trade, economics, and investment. However, Ukraine has recently faced unprecedented large-scale problems, including a full-scale invasion that has displaced millions of Ukrainians across Europe. Despite these challenges, the authors maintain that trade, economic, and investment partnerships with Bulgaria remain relevant and important for Ukraine's economic and social development. To assess the prospects for future cooperation, the study uses data from various sources, including the National Bank of Ukraine, the Bulgarian People's Bank, the Bulgarian Investment Agency, the Embassy of Ukraine in Bulgaria, and Diia. The authors analyze the investment basis for both countries and highlight the main areas of cooperation between the two nations over the past two years. Firstly, the authors note that the scope of the customs regime is an important consideration in developing economic partnerships between Ukraine and Bulgaria. Since Ukraine is moving towards integration with the European Union, customs cooperation with Bulgaria can facilitate trade between Ukraine and other EU countries. The authors also point out that the ongoing COVID-19 pandemic has created additional challenges for economic cooperation between Ukraine and Bulgaria. Secondly, the authors analyze the investment basis for both countries. They note that Bulgaria is among the top 20 countries investing in Ukraine, with investments mainly focused on the energy sector. Ukrainian investments in Bulgaria are mainly in the food and agriculture sector. The authors suggest that expanding investment in these sectors could further promote economic cooperation between the two nations. Overall, the article provides a comprehensive analysis of the potential for trade, economic, and investment partnerships between Ukraine and Bulgaria. The authors argue that despite the challenges facing Ukraine, effective diplomacy is essential for building partnerships with other nations. They suggest that expanding economic and investment cooperation with Bulgaria could have significant benefits for Ukraine's economic and social development.

Моделювання процесу митної переробки вантажів при проходженні транспортних засобів через державний кордон України

Developing a model of the customs cargo handling process that allows making sound technological, design, and management decisions, changing input parameters, and carrying out long-term planning based on information on the occupancy of control points, customs zones of the border customs office, customs teams, throughput capacity of checkpoints, technical means of customs control and communication, types of customs regimes, and standardisation of the duration of all components of customs cargo handling. To develop a model of the customs cargo processing process, it is advisable to use systems of parallel information processing and parallel operation of objects, which include, for example, modelling with the help of Petri nets. The model developed on the basis of Petri nets for describing the customs cargo handling process shows that, in addition to being clear and easy to use, it makes it possible to take into account various probabilistic factors. Having developed a mathematical model of customs processing of cargo when vehicles cross the state border, it can be concluded that along with technological operations (time for customs clearance at the internal customs, time for customs procedures at the checkpoint), there are non-productive operations - downtime (time for waiting for customs clearance at the internal customs, time for waiting for customs procedures at the checkpoint), which significantly affect the time of customs border crossing. The mathematical apparatus of Petri nets will allow to study the dynamics of the system under study and its behaviour under different initial conditions. It has been found that the number of customs control and customs clearance officers has the greatest impact on the time of customs processing of goods; By building a mathematical model based on Petri nets, an effect of 1.11% was achieved. As a result of applying the developed mathematical model of the customs cargo processing process, an effect of 42 minutes was obtained.

The contribution of the economic customs regimes to international implementation of compagnies : case of the automative industries in morocco

The contribution of the economic customs regimes to international implementation of compagnies : case of the automative industries in morocco

THE ISSUE ON DEVELOPMENT OF RIVER TRANSPORT IN LONGTERM PLANNING PROGRAM DOCUMENTS

The ways of updating the program legal support for the development of inland water (river) transport in Ukraine have been defined in the article. The significant potential of river mobility has been stated for ecologization of transport services. At the same time, the issue on taking operational measures is quite urgent to stimulate carriage on inland waterways, construction and rejuvenation of the fleet and the associated infrastructure, subsidizing the development of logistics and ensuring the necessary depths on the rivers, creating new working places and ensuring the safety of transportation of cargo and human lives in accordance with the international standards. The advantages of inland water transport are difficult to overestimate, but it has, in particular in Ukraine, a number of problems that must be solved immediately after the cessation of active hostilities and during post-war reconstruction. The relevance of the research topic is due to the development of normative basis for inland water transport in Ukraine and the formation of best practices of its administration and gradual entry into the system of the European river communications. The aim of the article is to develop proposals to improve the norms of program documents in the sphere of inland water transport in the context of the ongoing armed conflict and to obtain the status of a partner-participant in the Three Seas Initiative and a candidate member of the European Union by Ukraine. The use of the methods of formal-legal analysis and synthesis, scientific forecasting, observation and comparison allowed the authors to develop proposals to improve the legal regulation of the development of river transport in the norms of long-term planning documents for the development of the industry. It has been noted that these documents correspond to the general principles of the European legislation and environmental policy, which is actively implemented in the transport industry of the European Union. It has been offered a greater concretization of norms on customs regime of transshipment on internal water transport and participation of Ukraine in regional (European) infrastructure projects.

METHOD FOR DETERMINATION OF THE BENCHMARK FREIGHT CUSTOMS COMPLEX TAKING INTO ACCOUNT TRANSPORT MARKET PARTICIPANTS` INTERESTS IN INTERNATIONAL ROAD TRANSPORTATION

The paper aims to substantiate the choice of a freight customs complex for customs and logistics services in the delivery of goods in different customs regimes. The proposed development will allow all stakeholders to determine the feasibility of cooperation both relying on the indicators of an individual freight customs complex and in comparison with others based on the assessment of the technical and operational performance of the infrastructure facility. Methods. We carried out a multicriteria assessment of the efficiency of freight customs complexes on the basis of a simulation model developed in the GPSS software environment. Results. Entities engaged in foreign economic activities turn to freight customs complexes to meet their needs for customs and logistics services guided by requirements arising under individual operating conditions. The choice of an infrastructure facility is influenced by some criteria and performance indicators that are formed and determined in comparison with competing organizations. Scientific novelty. The developed method of determining the benchmark freight customs complex will be useful for identifying the optimal conditions for cooperation with infrastructure facilities, taking into account the interests of transport market participants in specific conditions of foreign trade operations based on the assessment of their technical and operational performance. Practical implications. The practical significance of the paper is that the proposed method will allow customers of customs and logistics services to get recommendations for the choice of a freight customs complex to get serviced based on the assessment of the technical and operational performance of the infrastructure facility; customs authorities will be able to analyze the operation of existing freight customs complexes to determine the optimal number of employees needed to ensure the operation of customs checkpoints on the territory of freight customs complexes; the owner of a freight customs complex has the opportunity to discover «bottlenecks» in the operation of the infrastructure facility and take measures to eliminate them, as well as to determine its advantages and disadvantages as compared to competitors.

African trading brokers in China: The internet, Covid-19 and the transformation of low-end globalization.

African trading brokers in China buy knock‐off or copy goods and move them through customs via bribery to African ports; this trade, although illegal, brings desired global products to Africa. This paper, based on interviews with African trading brokers, examines how the internet and Covid‐19 have affected their trade. African customers can now find out the accurate prices of goods; computerized customs regimes make bribery difficult; and Covid‐19 has raised shipping costs. While the informal economic arrangements of these trading brokers will probably continue despite policymakers' efforts to eradicate them, China may no longer be the source of their goods.