Import Duties Research Articles

Implementasi Keadilan Restoratif dalam Penegakan Hukum Kepabeanan dan Cukai

The enforcement of criminal law in the field of customs and excise is still focused on imposing criminal penalties or sanctions against perpetrators. Settlement of customs and excise cases should focus on recovering losses in state revenues because Import Duties, Export Taxes (Export Duties), and Excise are the main sources of state revenue. This study aims to examine the concept of criminalizing customs and excise criminals in the perspective of restorative justice and the implementation of restorative justice in customs and excise law enforcement. This study uses a normative juridical approach through the study of legal theories and legislation related to research problems. The results of this study are that the concept of restorative justice has been adopted in Customs and Excise Law but legislation should be issued immediately relating to procedures for stopping investigations in the interest of state finances so that a restorative justice approach can be applied in the settlement of customs and excise cases.

Negligence Of Customs and Excise in the Implementation of Judicial Decisions on Audit Result Disputes that can Cause Country Loss and Business Actors (A Study On Court Decision No. 46/Pk/Tun/2011 Which Has Not Been Done By Customs And Excise Till Nowadays)

Law enforcement has two instruments consisting of supervision and sanctions. In administrative law, supervision and sanctions are closely related to authority and are attached to the instrument of supervision. Law enforcement is the implementation of government functions in law enforcement. Therefore law enforcement must also heed the general principles of good governance. The law requires various devices with the aim of having good performance. One of the performances that distinguish it from the others is that the law has coercive rules, meaning that if the rule of law is poured into a statutory regulation, everyone must implement it. In this study, problems were formulated about (1) How to regulate Customs and Excise obligations in carrying out Supreme Court decisions that already have permanent legal force, (2) How to implement Supreme Court decisions against business actors, (3) How are legal provisions against administrative officials' decisions state for the decision. The decision of the Supreme Court must be carried out because if it is not, it will cause losses to the state. Court decisions that already have permanent legal force are orders that must be carried out. In this case, PT Multi Fabrindo Gemilang's practice of implementing the law is based on the description above: business actors should not be charged according to the Decree issued by the Director-General of Customs and Excise. The provisions of Article 26 paragraph (1) letter h of Law No. 17 of 2006 concerning Amendments to Law no. 10 of 1995 concerning Customs Jo. Article 2 and Article 3 of the Regulation of the Minister of Finance of the Republic of Indonesia No. 163/PMK.04/2007 dated December 17, 2007, concerning the Granting of Exemption from Import Duty on the Import of Goods by the Central Government or Regional Governments for the Public Interest.

Why is African Trade so Limited?

This paper studies the determinants of the low participation of African countries to international trade. We point out the under-trading status of Africa, then we estimate a gravity equation in order to identify the determinants of trade in general. As we characterize the level of these explanatory variables in Africa as compared to the rest of the world, we identify the main variables behind the low participation of Africa to trade in general. Usual gravity factors play an important role, but we show that non-tariff measures and the quality of infrastructure and institutions are important. Import duties does not significantly impede African exports. We test the impact on African countries’ exports of a counterfactual scenario where infrastructure and institution variables in African countries are changed to the world average and conclude that the most important leverage effect to be expected from investment in infrastructure would be from mobile cellular telephone subscriptions. If we consider only countries where exports are positively affected, this counterfactual exercise implies a change by 31.0% of national exports on average by African country. While this result is interesting it has to be considered with caution since the exact form of the relation between trade and mobile cellular telephone subscriptions is largely unknown.

Why is African Trade so Limited?

This paper studies the determinants of the low participation of African countries to international trade. We point out the under-trading status of Africa, then we estimate a gravity equation in order to identify the determinants of trade in general. As we characterize the level of these explanatory variables in Africa as compared to the rest of the world, we identify the main variables behind the low participation of Africa to trade in general. Usual gravity factors play an important role, but we show that non-tariff measures and the quality of infrastructure and institutions are important. Import duties does not significantly impede African exports. We test the impact on African countries’ exports of a counterfactual scenario where infrastructure and institution variables in African countries are changed to the world average and conclude that the most important leverage effect to be expected from investment in infrastructure would be from mobile cellular telephone subscriptions. If we consider only countries where exports are positively affected, this counterfactual exercise implies a change by 31.0% of national exports on average by African country. While this result is interesting it has to be considered with caution since the exact form of the relation between trade and mobile cellular telephone subscriptions is largely unknown.

PEMBERLAKUAN FTZ DI KAWASAN EKONOMI KHUSUS (KEK) BATAM DALAM PENINGKATAN PARIWISATA

Batam is a very strategic location because it is close to Singapore, so it is the center of the government's attention to devote its thoughts to its economic principles and of course to develop, revive tourism in this strategic sense, where we know tourism has declined drastically since the Corona Virus 2019. This study uses a descriptive type of research, which seeks to describe and analyze the development of Special Economic Zones in Batam after the implementation of the Free Trade Zone. The data analysis technique that has been used is qualitative data analysis techniques. The Special Economic Zone (SEZ) in Batam is an investment hope in Indonesia. Pioneering Special Economic Zones have been the reinstatement of free trade and free ports. Facilities and convenience are factors that will attract investors and investors are expected to come to Indonesia, especially Batam, with all applicable permits and related investment activities. Facilities or incentives provided by laws and regulations to investors, such as privileges such as tax holiday treatment for a certain period of time, suspension or exemption from import duties, including taxes, to regions and the public must also be given special attention. The implementation of the SEZ after the implementation of the Free Trade Area on Batam Island has not been carried out properly because the legal certainty of the SEZ has not been ratified into law by the DPR RI, this is what makes investors doubt that the level of legal certainty in Indonesia is very low because of the ease of regulation. issued can change automatically. We hope that in the future we must have strong principles for the sake of our country's economy.

The introduction of tobacco excise taxation in the Gulf Cooperation Council Countries: a step in the right direction of advancing public health

BackgroundThe Gulf Cooperation Council (GCC) countries relied, until recently, solely on import duties for tobacco products. The agreement for the introduction of an excise and value added tax (VAT) in 2016 and 2017, respectively, in most GCC countries, was a major breakthrough for public health. There is, however, ample room for improvement.MethodsThe study examines the outcomes of tax reforms, for both public health and public finances, based on the World Health Organization (WHO) recommendations and best practices worldwide. Tax simulations were performed using the WHO TaXSiM model. The study is based on data from Saudi Arabia, the only GCC country for which sufficient data existed.ResultsWe recommend a stepwise tax reform, which involves increasing the current ad valorem excise tax rate, phasing out import duties keeping total tax share constant and introducing a minimum excise, and finally switching to a revenue-neutral specific excise. Specific excises must be adjusted for inflation and income increases. If implemented, cigarette tax reform simulations show that the recommended reforms would lead to a higher than 50% increase in cigarette prices, 16% reduction in cigarette sales and almost 50% increase in total cigarette tax revenue. A significant number of cigarette-related deaths would be averted.ConclusionsThe recommended tax reforms are expected to lead to significant improvements in both public health and tobacco tax revenues. Our results provide useful insights that are of relevance to the whole GGC region. The effectiveness of the reforms, however, requires a strong tax and customs administration, including the establishment of a good database to monitor and advance public health.

Tax Structure and Its Relationship with Economic Growth – Bangladesh Context

Purpose: The paper aims to explain the current tax structure of Bangladesh. It also intends to identify the relationship between different categories of taxes and the country’s economic growth. Methods: Data have been gathered from different publications of the government for a period of 29 years from 1989-90 to 2017-18. Both descriptive and inferential statistics are utilized to achieve the purpose of the study. Results: Results reveal that tax revenue constitutes, on average, 84.20% of the total revenue of the Government of Bangladesh, while 70.47% of the total tax comes from indirect sources. VAT has been found as the largest source of tax revenue (34.12% of the total tax) followed by income tax (27%). Supplementary duty and customs duty contribute significantly to the national exchequer amounting to approximately 15% of the total tax each. Concerning the influence of taxation on economic growth, indirect taxes are found significant. When corporate and personal income taxes are considered, only personal income tax is identified as having a significant impact on economic growth. As far as the specific categories of taxes are concerned, customs duty, excise duty, and non-tax revenue are found significant, while income tax, VAT, supplementary duty, and other taxes do not have any significant relationship with the economic growth of Bangladesh. Implications: The paper recommends enhancing the collection of indirect tax, as well as expansion of the tax net to bring more and more people under the umbrella of taxation rather than increasing the tax rate which may impede entrepreneurial enthusiasm at the individual level. Limitations: The study combines some types of taxes such as import duty, export duty, narcotics duty, land tax, motor vehicle tax, surcharge, etc. under one heading, namely other taxes. As such the impact of these taxes per se on economic growth remains unveiled.

Cigarette taxation and neonatal and infant mortality: A longitudinal analysis of 159 countries.

Previous studies on the associations between cigarette taxes and infant survival have all been in high-income countries and did not examine the relative benefits of different taxation levels and structures. We evaluated longitudinal associations of cigarette taxes with neonatal and infant mortality globally. We applied country-level panel regressions using 2008-2018 annual mortality and biennial WHO tobacco taxation data. Complete data was available for 159 countries. Outcomes were neonatal and infant mortality. We conducted analyses by type of taxes (i.e. specific cigarette taxes, ad valorem taxes, and other taxes, import duties and VAT) and the income group classification of countries. Covariates included scores for other WHO recommended tobacco control policies, socioeconomic, health-care, and air quality measures. Secondary analyses investigated the associations between cigarette tax and cigarette consumption. We found that a 10 percentage-point increase in total cigarette tax as a percentage of the retail price was associated with a 2.6% (95% Confidence Interval [CI]: 1.9% to 3.2%) decrease in neonatal mortality and a 1.9% (95% CI: 1.3% to 2.6%) decrease in infant mortality globally. Estimates were similar for both excise and ad valorem taxes. We estimated that 231,220 (95% CI: 152,658 to 307,655) infant deaths could have been averted in 2018 if all countries had total cigarette tax at least 75%. 99.2% of these averted deaths would have been in low- and middle-income countries (LMICs). The secondary analysis supported causal interpretation of results by finding that a 10 percentage-point increase in taxes was associated with a reduction of 94.6 (95% CI: 32.7 to 156.5) in annual cigarette consumption per capita. Although causal inference is precarious due to the quasi-experimental design, we used a robust analytical approach and focused on within-country changes. Limitations include an inability to include data on roll-your-own tobacco, other forms of tobacco use, and reliance on taxation data only for the cigarette brands most sold in each country. In line with limited existing evidence conducted in HICs, we found that raising taxes on tobacco was associated with a reduction in neonatal and infant mortality globally. Implementing recommended levels of taxation in LMICs should be a priority since this is where the lowest levels of taxation and the largest potential infant mortality benefits exist.

Nexuses between Governance Quality on Industrial Growth: A Fresh Insight from Developing Economies

This study examines the impact of governance on industrial growth. Moreover, this study also examines the impact of trade openness, exchange rate, and inflation on industrial growth in the presence of good and bad governance as well as overall governance. For this purpose, data is extracted from the World Development Indicator (WDI) and World Governance Indicator (WGI) of 47 countries of developing economies from 1984 to 2020. Examining the result Generalized Method of Moments (GMM) technique has been applied. The result shows that an increase in governance significantly improves industrial growth. However, trade openness has a significant relation with industrial growth in well governed countries however it deteriorates in bad governed countries. Whereas improvement in trade will deteriorate the industrial growth in the overall and as well as badly governed countries. In the bad governed countries devaluation of exchange rate significantly deteriorates industrial growth in the long run. On the other hand, Inflation significantly improves industrial growth in good as well as badly governed countries. The government needs to improve governance quality, and exchange rate while badly governed countries need to impose high import duties, produce local products to meet the country's needs and provide subsidies to exporting industries.

The COVID-19 Pandemics’ Impact on Customs Valuation and Import Duties: An Israel Perspective, and a Wider Comparison

In the past year, due to the Coronavirus disease 2019 (COVID-19), sea freight prices and domestic transportation costs have risen sharply, an increase that has not been seen for many years. This leads to a change in customs valuation. In most countries worldwide, collection of duties is based on the cost, insurance and freight (CIF) value of goods, there, any increase in transportation costs, lead to additional collection of import duties. The United States, Canada, Australia, New Zealand and South Africa, however, impose duties on the free on board (FOB) value of goods, meaning, therefore, transport costs changes do not lead to additional import duties in those countries. COVID-19 effects on transportation costs are a global issue and may last for a long time. Therefore, governments that impose customs on the CIF value, should consider waiving the COVID-19 extra shipping costs, for customs valuation purposes, until we are back to a ‘normal’ period. customs, valuation, transport, Incoterms, CIF, FOB, covid19, Israel

Factors influencing the adoption of ICT for remote work among Zimbabwean SMEs: A case study of Bulawayo Metropolitan province

The study’s purpose was to evaluate factors that influence Information and Communication Technology adoption to support remote working by SMEs in Bulawayo, Zimbabwe. The Zimbabwean economy is excessively informal and has the largest informal economy globally, contributing 60.6 percent of the country’s national Gross Domestic Product (GDP). Small and medium-sized enterprises are vital economic drivers in the developing world. Today’s knowledge society demands firms to intensively apply ICTs for competitive advantage and market share. SMEs face many challenges during the current COVID-19 lockdown, and their survival depends on how they can adopt ICT for remote work. COVID-19 disruptions are being counteracted by e-commerce applications across all other sectors of the global economy. The study adopted a quantitative approach, where a questionnaire was used to gather views from 145 SMEs randomly selected in Bulawayo metropolitan province. From the samples, 113 questionnaires were completed. The study found that ICTs play a pivotal role in ensuring the success of remote working programs. Results indicated that ICT support services positively correlate with remote working and that most SMEs lack appropriate ICT tools to support remote working. Furthermore, SMEs face poor and expensive Internet and erratic electricity supply challenges. The study deduced that firms owned or run by young people promoted ICT adoption for telework. The study recommends improved government support by lowering Internet tariffs and supporting SMEs’ ICT acquisition through import duty exemptions. Future work can evaluate the impact of ICT on the financial performance of SMEs after adopting various teleworking schemes.

Impact Analysis Of Implementation Of Bonded Warehouse Policy In Makassar Port New Port On Logistic Costs

The level of industry dependence on imported goods is still very high while logistics costs in Indonesia reach 24 % of total GDP. Therefore, the need for bonded warehouses to improve logistics management inefficiencies. Bonded warehouse according to PMK RI No. 155/PMK.04/2019 is a Bonded Stockpiling Place (TPB) for stockpiling imported goods, may be accompanied by 1 (one) or more activities in the form of packaging/repackaging, sorting,kitting, packing, setting, cutting, for goods certain goods within a certain period of time to be reissued. The advantages of implementing this bonded warehouse are minimizing the distance between business actors and raw materials so as to reduce dwelling time, make the price of raw materials and production more affordable, obtain exemption or deferral facilities from import duties, excise and taxes. However, some areas with great potential do not have bonded warehouses such as Makassar New Port. The analysis of this study is to compare the logistics costs of importing sugar from Thailand with a bonded warehouse in Tanjung Priok with the implementation of a bonded warehouse in Makassar New Port, which can save costs of Rp. 11,062,648,783. So that the placement of a bonded warehouse in Makassar New Port is the right solution.

Impact Analysis Of Implementation Of Bonded Warehouse Policy In Makassar Port New Port On Logistic Costs

The level of industry dependence on imported goods is still very high while logistics costs in Indonesia reach 24 % of total GDP. Therefore, the need for bonded warehouses to improve logistics management inefficiencies. Bonded warehouse according to PMK RI No. 155/PMK.04/2019 is a Bonded Stockpiling Place (TPB) for stockpiling imported goods, may be accompanied by 1 (one) or more activities in the form of packaging/repackaging, sorting,kitting, packing, setting, cutting, for goods certain goods within a certain period of time to be reissued. The advantages of implementing this bonded warehouse are minimizing the distance between business actors and raw materials so as to reduce dwelling time, make the price of raw materials and production more affordable, obtain exemption or deferral facilities from import duties, excise and taxes. However, some areas with great potential do not have bonded warehouses such as Makassar New Port. The analysis of this study is to compare the logistics costs of importing sugar from Thailand with a bonded warehouse in Tanjung Priok with the implementation of a bonded warehouse in Makassar New Port, which can save costs of Rp. 11,062,648,783. So that the placement of a bonded warehouse in Makassar New Port is the right solution.

DETERMINASI PERMINTAAN CPO PADA 5 NEGARA TUJUAN EKSPOR INDONESIA

This research aims to determine the impact of the Renewable Energy Directive (RED) Policy, Import Duty Rates, and other factors on Indonesian CPO Demand in the five largest export destination countries for Indonesian CPO. Panel data regression with the Random Effect Model (REM) as the relevant model and comparative advantage analysis using RCA were used in this study (Revealed Comparative Advantage). For the period2005-2019, data from the five largest CPO export destination countries for Indonesia were used, including India, China, Netherlands, Italy, and Pakistan. Domestic CPO Production in Indonesia, International CPO Prices, International Soybean Oil Prices, and India's Dummy Import Duty Rates all significantly impact demand for Indonesian Crude Palm Oil, according to the findings. Meanwhile, the rupiah exchange rate against the US dollar and the Dummy Renewable Energy Directive does not affect demand for Crude Palm Oil . Indonesia's crude palm oil (CPO) has a more significant competitive advantage than the rest of the world's CPO producers. The existence of an RCA value more excellent than one indicates that Indonesian CPO commodities have a more significant share of the global CPO commodity export market.

Bilateral Trade Analysis of ASEAN and China Countries in ACFTA Cooperation (Gr avity Model Approach)

At the end of 2001 ASEAN and China agreed on free trade in Bandar Sri Begawan, Brunei Darussalam, known as the ASEAN-China Free Trade Agreement (ACFTA). Periodically, ASEAN and China make agreements, one of the goals of which is to eliminate or cut barriers to trade in goods, both tariffs and non-tariffs. Under ACFTA, tariff reduction began in July 2005 and aims to cut import duties to zero by 2010 on about four thousand types of goods for the relatively developed ASEAN countries namely Thailand, Malaysia, Singapore, Indonesia, the Philippines and Brunei. The Gravity Model predicts trade based on distances and interactions between countries in terms of their economic size. The Gravity Model in economics imitates Newton's law of gravity which also takes into account the physical distance and size between two objects. The application of this model to explain economic phenomena regarding the interaction between the two countries has been widely carried out by economists. The study uses panel data from China and ASEAN6 in the 2010-2020 research period with ASEAN6 exports to China as the dependent variable, and the independent variables include the GDP of the destination country and the country of origin, economic distance proxied in the form of transportation tariffs, exchange rates and economic openness. Panel data regression analysis was used to see the effect of the independent variable on the dependent variable by determining the best model (common effect, fixed effect, random effect) and the classical assumption test performed was the multicollinearity test and the heteroscedasticity test. The results showed that the GDP of destination and origin countries, distance, and exchange rates significantly affected the export value of ASEAN6 to China. Meanwhile, economic openness has no significant effect on the value of ASEAN6 exports to China.

Bilateral Trade Analysis of ASEAN and China Countries in ACFTA Cooperation (Gr avity Model Approach)

At the end of 2001 ASEAN and China agreed on free trade in Bandar Sri Begawan, Brunei Darussalam, known as the ASEAN-China Free Trade Agreement (ACFTA). Periodically, ASEAN and China make agreements, one of the goals of which is to eliminate or cut barriers to trade in goods, both tariffs and non-tariffs. Under ACFTA, tariff reduction began in July 2005 and aims to cut import duties to zero by 2010 on about four thousand types of goods for the relatively developed ASEAN countries namely Thailand, Malaysia, Singapore, Indonesia, the Philippines and Brunei. The Gravity Model predicts trade based on distances and interactions between countries in terms of their economic size. The Gravity Model in economics imitates Newton's law of gravity which also takes into account the physical distance and size between two objects. The application of this model to explain economic phenomena regarding the interaction between the two countries has been widely carried out by economists. The study uses panel data from China and ASEAN6 in the 2010-2020 research period with ASEAN6 exports to China as the dependent variable, and the independent variables include the GDP of the destination country and the country of origin, economic distance proxied in the form of transportation tariffs, exchange rates and economic openness. Panel data regression analysis was used to see the effect of the independent variable on the dependent variable by determining the best model (common effect, fixed effect, random effect) and the classical assumption test performed was the multicollinearity test and the heteroscedasticity test. The results showed that the GDP of destination and origin countries, distance, and exchange rates significantly affected the export value of ASEAN6 to China. Meanwhile, economic openness has no significant effect on the value of ASEAN6 exports to China.

Alfred Marshall's Last Challenge: His Book on Economic Progress

Alfred Marshall's Last Challenge: His Book on Economic Progress

EFEKTIVITAS INSENTIF PAJAK DAN KEBIJAKAN DI BIDANG PERPAJAKAN SEHUBUNGAN DENGAN PANDEMI COVID-19

<p><em>This research aims to analyze the effectiveness of tax incentives and policies in the field of taxation in connection with the Covid-19 pandemic. The research findings show that the impact of the government's tax policy has not been said to be effective but has shown a positive impact in the form of an increase in revenue from domestic tax components in 2021 compared to 2020, namely Income Tax increased by 2.0%, Value Added Tax and Sales Tax on Goods. Luxury rose 2.2%, Land and Building Tax increased 10.3%, Excise increased 4.5%, and Other Taxes increased 66.1%. The impact of taxation policies can also be seen from the increase in revenue from the international trade tax component in 2021 compared to 2020, namely state revenues from import duties which increased by 4.2% and export taxes increased by 8.1%.</em><em></em></p>

Uzbekistan’s Trade Policy Liberalization. Predicted Impact of WTO Accession on Chemical Industry Trade

This paper is dedicated to the recent reforms in Uzbekistan’s foreign trade policy and the process of the country’s accession to the World Trade Organization. It pays special attention to the chemical industry trade; with the partial equilibrium model employed, expected changes in imports of chemicals, budget revenues and consumer welfare are revealed. Two scenarios — mere tariff reduction or abolition of country-specific discrimination practices in imports — are considered. Results show that, in the former case, imports of chemical products and consumer welfare will slightly increase and budget revenues will decline; the outcome in the latter case differs: budget revenues will grow considerably, whereas imports and consumer welfare will decrease. We conclude in the latter case that the negative effect will be outweighed by creating a fairer, more competitive environment thanks to removing discrimination practices such as import-specific excise taxes and exemptions on import duty payments for state companies.

ECONOMIC AND LEGAL BASES OF ADMINISTRATION OF THE CUSTOMS-TARIFF MECHANISM

The subject of the study is public relations in the field of administrative and legal regulation of the customs and tariff mechanism of foreign economic activity. Methodology. The instrumental and methodological apparatus of the research is formed by the applied methods of economic analysis of the activities of organizations, statistical methods, selective observation, the method of economic modelling, grouping, generalization, expert assessments, methods of economic theory, marketing, etc. The aim of the article is to analyse the administrative and legal aspects of the mechanism of customs and tariff regulation in modern conditions in Ukraine and the world. The research results in a comprehensive consideration of the system of administrative and legal regulation of the customs tariff mechanism in Ukraine and the world, within which: the impact of the customs tariff mechanism on foreign economic activity is assessed; the modern foundations and principles of tariff benefits and protectionism policy are highlighted; the analysis of the administrative legislation of the studied area is carried out; weaknesses and problems of administrative and legal support of the customs tariff mechanism are identified, and ways of their solution are proposed. Conclusion. Customs and tariff regulation acts, on the one hand, as an effective regulator that promotes greater openness of the market, on the other - as the most common foreign trade instrument of protectionism. Therefore, improving the problems of customs and tariff regulation in modern conditions is simply necessary to overcome the crisis phenomena in the domestic economy and ensure the economic security of the state. After all, it requires the determination of the maximum level of tariff rates of import duties, which, under the normal functioning of the economy, will not increase and may be reduced in the future. Such plans may shock many sectors of the domestic economy. These primarily include agriculture, the food industry, the pharmaceutical industry, and the leather and shoe industry. Customs and tariff regulation is designed to promote the goals and objectives of foreign economic activity, as well as ensuring the security of the country and protecting national interests. The methods of customs and tariff regulation are more consistent with the nature of market relations and therefore play a major role in regulating foreign economic activity. In modern conditions, customs and tariff regulation can and should become an effective tool for mitigating and gradually overcoming crisis phenomena in the economy.