Import Duties Research Articles

Article: Rendering Platforms Liable for VAT and Import Duties: Desperate Times Call for Desperate Measures, but What about Proper Checks and Balances?/I

Following the obligations put on platforms under the VAT e-commerce rules that entered into application on 1 July 2021 the European Commission under the Customs reform has proposed to put the obligation to pay import duties on platforms as deemed importer. In this contribution the author analyses the proposed obligations, including those originally included in the VAT in the digital age (VIDA) proposal. She answers the question to what extent platforms are able to deal with these obligations and whether they create undesired issues as regards competition.

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

CIRCUMVENTION DALAM PERDAGANGAN INTERNASIONAL: IMPLIKASI TUDUHAN VIETNAM TERHADAP INDONESIA

Cross-border trade is something that can no longer be avoided in today's era of globalization. Countries conduct business activities in order to advance their economic activities. In these activities, many countries do things that harm business principles. One of them is the evasion action. This research aims to determine the regulation of circumvention measures in international trade. This article uses normative legal research methods based on the international economic legal framework. The research results show that circumvention measures constitute a form of evasion of anti-dumping import duties. These actions involve manipulation or changes in the way trade is conducted to avoid paying high import duties. In Indonesia, anti-dumping regulations do not specifically regulate circumvention issues.

TINJAUAN HUKUM PRINSIP SAFEGUARD DALAM PROTEKSI PRODUK PERTANIAN INDONESIA

This journal discusses the principles of safeguards in protecting Indonesian agricultural products from surges in imports of agricultural products when it is expected to cause serious harm to the domestic industry in terms of International Trade Law and further elaboration in Indonesian National Law. This study uses a normative legal approach, namely using a literature study in the form of a review of the literature. The application of safeguards to Indonesian agricultural products can be done by setting the amount of import duty rates or setting import quota restrictions and setting time limits. The Indonesian government always seeks to harmonize domestic laws and regulations with international regulations for the protection of domestic farmers and industries in the context of food sovereignty, facilitating trade and increasing exports and preventing trade disputes in international forums.

Government Tariff Intervention and Exportation Activities of SMEs in South West Nigeria

The advancement of Small and Medium Enterprises (SMEs) plays a crucial role in the industrialization of developing nations. Yet, the success and longevity of these SMEs heavily rely on a strong trade policy and an effective tariff system. Unfortunately, the trade policy of the Nigerian Government, particularly concerning SMEs, has not yet supported substantial growth and development due to inadequate tariffs and a lack of openness in import and export duties. This situation has resulted in low output and productivity for SMEs. This research focused on exploring how government tariff interventions impact the export activities of SMEs in Nigeria's South-west geopolitical zone. The study used a cross-sectional research design and targeted the 20,801 registered SMEs in the manufacturing sector of the South-west region. A sample of 393 respondents was selected using the Guilford and Fruchter (1973) formula, employing a multi-stage sampling technique. Primary data was collected through a survey questionnaire, utilizing a 5-point Likert scale adapted from Saragih (2011) to measure responses. Descriptive statistics were used for the analysis, supplemented by inferential analysis using R-Studio version 11. The findings indicated that reducing tariffs from 10 percent to zero percent resulted in an increase in the participation of medium-sized firms (those with 100–249 employees) from 11.5 percent to 14.2 percent, but this change did not significantly affect smaller firms. The study concluded that government tariff interventions promote the export activities of SMEs and facilitate their entry into the export market. As a recommendation, the study suggested that the government should lower custom tariffs for SMEs to enable them to achieve larger-scale production and thrive in the global market.

Sales planning for platinum group metals: Segmentation and optimization

Subject. The article considers sales of platinum group metals on the case of a Russian mining and metallurgical company in the context of tariff barriers in some key markets and increased competition. Objectives. The purpose is to develop a set of methods to ensure the full sale of platinum group metals produced by the company and maximize profits from their sale under the introduction of import duties discriminating against metals of Russian origin and increased competition among suppliers for consumers due to redistribution of commodity flows. Methods. The study employs methods of logical, statistical analysis, and optimization. Results. The paper formulates a methodology for the sale of Russian platinum group metals in the duty-free markets of Europe, China, Japan and the rest of the world, presents a monthly optimization model enabling to calculate the discount rate for the sale of platinum, palladium and rhodium in full. For the Russian mining and metallurgical company, I developed individual recommendations on cooperation tactics and pricing policy for each group of consumers. Conclusions. The demand for platinum and palladium is price elastic. Depending on the degree of market changes, the sales methodology and its tools should provide necessary flexibility, including price, based on the optimality of solving operational and tactical tasks.

KPPBC TMP Juanda Policy in Achieving Revenue Target as a Impact of De Minimis Value

Background: The implementation of the de minimis value rule, which sets a threshold for import duty exemptions on small shipments, significantly influences national trade dynamics and fiscal policies. Despite global integration and economic transactions escalating, effective customs regulations remain pivotal for controlling import activities and enhancing revenue. Knowledge Gap: Prior research has primarily focused on the implications of the de minimis rule on import volumes and compliance, leaving a gap regarding its impact on revenue targets and administrative practices at the customs office level. Aims: This study aims to explore the strategies employed by KPPBC TMP Juanda in achieving revenue targets influenced by the de minimis value policy. Methods: Utilizing qualitative research methods, including interviews, observation, and documentation, this research engages directly with three customs officials at KPPBC TMP Juanda, analyzing data with NVivo12Plus. Results: The findings indicate that while the de minimis value does not control the surge in import activities, it assists in increasing revenue and meeting fiscal targets. Novelty: This study provides new insights into how customs policies adapted at the local office level can contribute to national fiscal strategies under global trade pressures. Implications: The outcomes underscore the necessity for continuous policy evaluation to balance trade facilitation with fiscal responsibility, suggesting enhancements in customs operations to optimize revenue without stifling economic growth. Highlights: Customs Strategy: De minimis value adjustments reflect local customs alignment with fiscal goals. Revenue Impact: The rule boosts revenue without curbing import volumes. Policy Review: Highlights the need for continual policy optimization to balance trade and revenue. Keywords: Policy, Revenue Target, De Minimis Value

The Potential of Indonesia's Ship Engine Market to Attract Foreign Investors for Domestic Manufacturing

Indonesia is a prospective country for everyone to decide on an investment. There are four reasons to strengthen the motivation to invest some capital in the maritime industry sector. Moreover, Indonesia has approximately 342 shipbuilding companies and 127 ship component companies which spread out throughout the nation. However, Indonesia has no engine maker company yet and this is an opportunity for all investors who want to establish their own engine company or a branch in this country. The biggest opportunity is in the fishery sector with a growing number of fishing vessels and the Indonesian marine fishery production potential as the largest archipelagic country is still increasing. Furthermore, other opportunities are passenger ships, cargo ships, and tug boats because they have a significant number in the nation. In addition, Indonesia also gives several incentives to new investors, like a tax allowance, a super tax deduction, and an import duty facility. Ultimately, the prospect has been considered to involve responsibilities among shipowners, shipyards, main engine manufacturers, and the government.

Swot Analysis: Optimization Of Free Trade Zone KPPB Sabang As Shore Base Port

Free trade practices are formed based on agreements, which are binding on the parties and must be implemented in good faith. KPBPB Sabang is an area within the jurisdiction of the Republic of Indonesia which is separate from the customs area so that it is free from import duties, value added tax, sales tax on luxury goods, and excise (fiscal and non-fiscal incentives). KPBPB Sabang has the potential to become a shore base port to support the oil and gas (oil and gas) industry off the coast of Aceh, and oil and gas exploration activities in the Andaman (Sea) Block. Through SWOT analysis, the Sabang area has great potential to become a connectivity hub because it has met the minimum requirements. However, the synergy between regulations, facilities and services at KPBPB Sabang still needs to be improved, both as a multi-purpose port and as a shore base port.

Smart electronic governance in international trade using blockchain and Naïve Bayes’ based text classification to prevent import duty frauds

Smart electronic governance in international trade using blockchain and Naïve Bayes’ based text classification to prevent import duty frauds

Tradeoffs Between Maize Importation and Reliance on Local Production: A Case of Commercial Maize Millers in Kenya

The supply of maize in Kenya has often fallen short of the demand resulting to an influx of cheap maize imports from neighboring countries. Tradeoffs thus arise among commercial maize milling firms whether to import or use locally produced maize in their operations and which alternative maximizes their income. This study aimed to determine the effect of tradeoffs between maize importation and reliance on local production on the income of commercial maize milling firms in Kenya. Data was collected from 106 commercial maize milling firms that produced packaged maize flour. A census of the entire population was employed and a semi-structured questionnaire used to guide personal interviews and online surveys with the respondents. Data was analyzed using descriptive analysis, gross margins and two-stage least square regression. Results indicate that firms that used locally produced maize only were majorly micro to medium-scale, had relatively low-skilled employees, lower production capacity and employed relatively less sophisticated technology. Firms that used locally produced maize only in their operations realized higher incomes and lower cost of procuring maize monthly compared to firms that used both locally produced and imported maize. Additionally, the determinants of firm’s income were the miller’s decision on maize source, total number of employees, total cost of maize, mean monthly sales and mean production costs. Therefore, government policies should be geared towards lowering the cost of procuring maize from both local and import sources. These include reviewing import duties on food grain, streamlining cess collection across counties and improving road infrastructure.

Genesis of economic integration of Ukraine into the EU

The paper examines the genesis of economic integration of Ukraine to the EU. The purpose of the paper is to investigate the genesis of economic integration of Ukraine to the EU and develop recommendations for their development. The result of bilateral trade integration following the implementation of the consolidated and all-inclusive free trade zone was the modernization of Ukraine's trade policy. The primary dominants may include: the increase in trade turnover between the countries and the increase in the share of European countries in the structure of foreign trade of Ukraine; changes in import duties; improved access to the market; harmonization of legislation; establishment of tariff quotas; а further reduction in non-tariff barriers to trade; home ownership of the region is one hundred percent improved robotic work; harmonization of the technical regulation system; systems of standardization, metrology, conformity assessment and market visibility; sanitary and phytosanitary visits; Strengthening the protection of intellectual rights. The genesis of economic integration of Ukraine to the EU was investigated. An analysis of the Vikonanny Ugodi about association for 2022 and 2023 was carried out. We have analyzed the strengths and weaknesses, the emerging opportunities and threats to the integration of Ukraine into the EU. Directly from further scientific research, it is important to look at the most important aspects of the economic integration of Ukraine, since the most important payments will ensure the formation of the revenue side of the budget from further It is re-divided into different socio-economic goals of the state.

Analysis Of The Effect Of Tax Revenue On Economic Growth In Indonesia

Taxes play an important role as one of the main sources of income for the country. The main objective of state financial policy in the field of domestic revenue is to explore, encourage and develop sources of revenue from within the country so that the amount increases in line with development needs. This research uses a quantitative descriptive research type. The data used is in the form of a Time Series (time series) spanning 33 years, with a research time range of 1990-2022, with the Indonesian observation area. The research method uses the OLS (Ordinary Least Square) least squares method and the Error Correction Model. Error Correction Model (ECM). Research Results Income Tax Revenue (PPH) has a positive and significant influence on the long-term relationship with gross domestic product (GDP), and has a positive and significant influence on the short-term relationship. Value added tax (VAT) has a positive and significant influence on the long-term relationship with gross domestic product (GDP), and has a positive and significant influence on the short-term relationship. Excise revenue (PC) has a positive and significant influence on the long-term relationship with gross domestic product (GDP), and has a positive and significant influence on the short-term relationship. Import duty receipts (PBE) have a positive and significant influence on the long-term relationship with gross domestic product (GDP), and have no influence on the short-term relationship in Indonesia throughout the 1990-2022 period.

TRENDS AND STRATEGIES FOR THE DEVELOPMENT OF MULTIMODALITY

The construction of highways facilitated the adaptation of an economy to the road network, so that only a small proportion of industrial facilities were located near railway lines or canal networks. In addition, the competitiveness of rail transport is reduced due to a lack of flexibility on timetabled routes. This is in stark contrast to the freedom and flexibility of road transport, which is able to synchronize the freight movements and manufacturing and warehousing operations much better. In the Studies for the TRAN Committee Modal change in European transport: the way forward , multimodality is identified as a potential solution to the question of sustainable freight transport. KEYWORDS: Freight, Strategies, Transport, Trends, Tariff, Import Duty, Customs Authorities, Maritime Shipping

TRENDS IN THE DEVELOPMENT OF TRANSPORT LOGISTICS - EUROPEAN TRANSPORT POLICY

Due to the wide scope of the topic, only freight transport will be considered here. The common political objectives of the EU are jointly determined by its institutions, as the EU strategy is translated by the European Commission into policies and initiatives. In its strategy for 2019-2024, the EU is accentuates on the following 6 priorities: European Green Pact; Europe prepared for the digital age; Economy in the interest of the people, A stronger Europe on the world stage; Affirming our European way of life; A new boost for European democracy. KEYWORDS: Freight, Transport, Trends, Tariff, Import Duty, Customs Authorities, Maritime Shipping

The tax revenue implication of trade liberalisation in sub‐Saharan Africa: Some new evidence

AbstractDespite the advent of trade liberalisation, trade taxes still remain a key source of tax revenues in sub‐Saharan Africa. Further trade reforms in the form of the African Continental Free Trade Area could, however, hinder output growth in the region if these reforms lead to a decline in total tax revenues. Motivated by this conundrum, this paper investigates the impact of trade liberalisation on tax revenues across a panel of sub‐Saharan African countries. The results indicate that trade liberalisation is associated with an increase in total tax revenues. Also, the reduction of import and export duties significantly increases and decreases domestic and trade tax revenues, respectively. In addition, greater urbanisation is associated with an increase in total tax revenues, while inflation decreases tax revenues.

Unveiling the TFP Nexus with ICT and IPRs: An Empirical Analysis of Textile & Apparel Industry of Pakistan

Textile and apparel industries of Pakistan are the largest industrial sector contributing about 60% to total exports and 25% of value-added of the manufacturing sector. The degree of competitiveness in this sector is closely associated with their Total Factor Productivity (TFP), which can be enhanced through trade liberalization, efficient and effective use of Information and Communication Technology (ICT), protection of intellectual property rights (IPRs) along with the investment in human capital, and advertisement expenditures. Additionally, investment in machinery and equipment and the role of subsidies cannot be ignored in enhancing TFP growth. This study utilizes data from the 2005-06 Census of Manufacturing Industries. Total factor productivity has been calculated employing the methodology of Tomiura (2007). The results indicate TFP is positively and significantly affected by ICT, IPRs, investment in machinery & equipment, human capital, import duties, subsidies for exports on TFP growth. The safeguarding textile and apparel industries from foreign competition relocates resources towards improving TFP whereas incorporation of ICT and IPRs enables firms to realize benefits of foreign developed technology which further improves TFP growth. Furthermore, the effect of advertising expenditures on TFP is positive but it lacks statistical significance.

Quantitative Analysis of Green H2 Production Costs: A Comparison between Domestic Developed and Imported Electrolyzers

This study aims to present a quantitative cost analysis of hydrogen utilizing a developed alkaline electrolyzer, a similar-capacity imported alkaline electrolyzer, and a similar-capacity PEM electrolyzer.The research also finds the key parameters that can reduce or increase the production cost. One of the subjected electrolyzers is a locally developed Alkaline Electrolyzer (AE); the other two are similar-capacity imported AE and Polymer Electrolytic Membrane (PEM) electrolyzers. The study uses the Hybrid Optimization of Multiple Energy Resources (HOMER) software for estimating the Levelized Cost of Electricity (LCOE) and the Life Cycle Cost (LCC) method for hydrogen production cost estimation. Results show that the imported electrolyzers have higher production costs due to import duty, fees, and taxes. The estimated cost is 88.4% (AE) and 110.3% (PEM), higher than the locally developed electrolyzer. The economic changes also significantly impact production costs. Government policies can reduce the cost by rescheduling the hydrogen components taxes.

REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP: REGULATION OF FOREIGN TRADE

The world's largest free trade area in terms of GDP and population – the Comprehensive Regional Economic Partnership (CEP) – has been operating since January 2022. It includes 15 countries of the Asia-Pacific region: China, Japan, the Republic of Korea, all ASEAN countries, Australia and New Zealand. The main agreements within the framework of the VREP relate to the liberalization of foreign trade in goods with the prospect of liberalizing the services market, mutual investments and labor market regulation. The VREP maintains import tariffs in trade between member countries for 20 years. The exception is Singapore, where there are no import duties. The agreement details the procedures for determining the origin of the goods. It provides for an acceleration in the rate of tariff reduction and a departure to previously reached agreements in the case if the existing level threatens the interests of the national economy. The article considers the specifics of regulating tariff policy in the trade of fuel, ferrous metals and clothing, as well as import tariffs on basic foodstuff (cereals and meat) for the most densely populated countries of the European Economic Area. It is noted that import tariffs are absent or reduced for raw materials (coal, oil), but remain the same for manufacturing products (petroleum products, rolled products and ferroalloys). In terms of clothing, both developing and developed countries defend certain positions. There are positions on food (rice, chicken meat) protected by most member countries. The author notes that the interests of food security are more important than the requirements of trade liberalization.

Introduction to the Import Duty System for Works of Art Shown at Exhibitions: A Commentary on the Incentives under Article 30 of the Culture and the Arts Reward and Promotion Act

Introduction to the Import Duty System for Works of Art Shown at Exhibitions: A Commentary on the Incentives under Article 30 of the Culture and the Arts Reward and Promotion Act