Customs Modernization Handbook

Luc De Wulf And José B. Sokol

Description

Trade integration contributes substantially to economic development and poverty alleviation. In recent years much progress was made to liberalize the trade regime, but customs procedures are often still complex, costly and non-transparent. This situation leads to misallocation of resources.
'Customs Modernization Handbook' provides an overview of the key elements of a successful customs modernization strategy and draws lessons from a number of successful customs reforms as well as from customs reform projects that have been undertaken by the World Bank. It describes a number of key import procedures, that have proved particularly troublesome for customs administrations and traders, and provides practical guidelines to enhance their efficiency. The Handbook also reviews the appropriate legal framework for customs operations as well as strategies to combat corruption.

Sujets

• Economic development
• Poverty reduction
• Law and development

Informations

• Publié par: world-bank-publications
• Publié le: 03 janvier 2005
• Nombre de lectures: 33
• EAN13: 9780821383728
• Langue: English
• Poids de l'ouvrage: 1 Mo

Extrait

CUSTOMS
M ODERNIZATION
H andbook



THE WORLD BANKCustoms Modernization
HandbookCustoms
Modernization
Handbook
Editors
Luc De Wulf and José B. Sokol
THE WORLD BANK
Washington, D.C.© 2005 The International Bank for Reconstruction and Development / The World Bank
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Washington, DC 20433
Telephone [phone]
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All rights reserved.
A publication of the World Bank.
123408070605
The findings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily
reflect the views of the Board of Executive Directors of the World Bank or the governments they represent.
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World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.
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Photo credits (clockwise): Australian Customs (upper right), Douane Francaise / M. Bonodot © (lower right),
Chilean Customs Administration (lower left), Société Générale de Surveillance (upper left and background
photo of people), Luc De Wulf (background photo of customs files).
Library of Congress Cataloging-in-Publication Data
Customs modernization handbook / edited by Luc de Wulf, José B. Sokol.
p. cm.—(Trade and development series)
Includes bibliographic references and index.
ISBN-0-8213-5751-4 (pbk.)
1. Customs administration—Developing countries. I. Wulf, Luc de, 1942-
II. Sokol, José B. III. Series.
HJ7390.C86 2004
352.4'48'091724—dc22 2004059856Contents
Foreword ix
Acknowledgments xi
Abbreviations and Acronyms xiii
Overview xvii
PART I: CROSS-CUTTING ISSUES 1
1 STRATEGY FOR CUSTOMS MODERNIZATION 3
Luc De Wulf
2 HUMAN RESOURCES AND ORGANIZATIONAL ISSUES IN CUSTOMS 31
Luc De Wulf
3 LEGAL FRAMEWORK FOR CUSTOMS OPERATIONS AND ENFORCEMENT ISSUES 51
Kunio Mikuriya
4 INTEGRITY IN CUSTOMS 67
Gerard McLinden
5 MANAGING RISK IN THE CUSTOMS CONTEXT 91
David Widdowson
PART II: LESSONS FROM A SELECT SET OF CUSTOMS REFORM INITIATIVES 101
6 POLICY AND OPERATIONAL LESSONS LEARNED FROM EIGHT
COUNTRY CASE STUDIES 103
Paul Duran and José B. Sokol
7 TWO DECADES OF WORLD BANK LENDING FOR CUSTOMS REFORM: TRENDS IN
PROJECT DESIGN, PROJECT IMPLEMENTATION, AND LESSONS LEARNED 127
Michael Engelschalk and Tuan Minh Le
PART III: GUIDELINES ON ISSUES THAT AFFECT CUSTOMS’ OPERATIONAL TRADE
FACILITATION 153
8 CUSTOMS VALUATION IN DEVELOPING COUNTRIES AND THE WORLD TRADE
ORGANIZATION VALUATION RULES 155
Adrien Goorman and Luc De Wulf
9 RULES OF ORIGIN, TRADE, AND CUSTOMS 183
Paul Brenton and Hiroshi Imagawa
10 DUTY RELIEF AND EXEMPTION CONTROL 215
Adrien Goorman
vvi Contents
11 TRANSIT AND THE SPECIAL CASE OF LANDLOCKED COUNTRIES 243
Jean François Arvis
12 THE ROLE OF CUSTOMS IN CARGO SECURITY 265
Luc De Wulf and Omer Matityahu
13 THE ROLE OF INFORMATION TECHNOLOGY IN CUSTOMS MODERNIZATION 285
Luc De Wulf and Gerard McLinden
LIST OF BOXES, FIGURES, AND TABLES
BOXES
1.1 Morocco Customs Gets Its Staff on Board for the Reform Program 17
1.2 An Example of Regional Leadership: The TTFSE Regional Steering Committee 21
Annex 1.C.1 The Steps to Release Goods From Time of Arrival 25
Annex 1.C.2 The Philippines Time-Release Study: An Example to Follow 26
2.1 Staff Renovation in Bolivian Customs 34
2.2 Denmark: Integration of Customs and Tax Administration 39
2.3 Revenue Targets and Autonomy: Illustrations from Tanzania and Uganda 42
3.1 An Example of Obsolete Customs Legislation 52
3.2 Sample Checklist to Identify Provisions Requiring Amendment
or New Legislation under the Revised Kyoto Convention 59
3.3 Morocco’s Adoption of the Convention: A Success Story 60
3.4 Modernization of Customs Legislation in the Russian Federation 65
4.1 Leadership and Commitment: Key Issues and Questions 75
4.2 Regulatory Framework: Key Is 76
4.3 Transparency: Key Issues and Questions 77
4.4 Automation: Key Is 78
4.5 Modernization of Customs: Key Issues and Questions 79
4.6 Audit and Investigation: Key Is 80
4.7 Code of Conduct: Key Issues and Questions 81
4.8 Are Low Salary Levels Really a Factor? 82
4.9 Human Resources: Key Is 84
4.10 Morale and Organizational Culture: Key Issues and Questions 85
4.11 Relationship with the Private Sector: Key Is 86
4.12 Lessons Learned from Customs Reforms to Control Corrupt Behavior 88
5.1 Managing Risk: Customs Valuation 98
6.1 Implementation of Customs Reform in Mozambique 109
6.2 Information Technology in Turkey 115
6.3 Import Verification in Peru 117
6.4 Customs Cooperation with the Private Sector in Morocco and the Philippines 123
6.5 Addressing Corruption in Uganda’s Independent Revenue Authority 124
7.1 Diagnostic Framework—Three Project-Specific Cases 133
7.2 Inadequacy of Performance Indicators: Project-Specific Cases 136
7.3 Designing a Comprehensive Set of Performance Indicators: The Case of
Trade and Transport Facilitation Projects in Southeast Europe 137
7.4 Integrated Approach in Process Management: The Case of the Tunisia Export
Development Project 141
7.5 Increased Bank Emphasis on Coordination with Other Donors 142Contents vii
7.6 Quality of Pre-Project Preparation and Design Matter: Two Project-Specific
Cases 146
7.7 What Triggered the Modification of Project Objectives or Components 147
7.8 Implementation Management Issues: The Case of the Senegal Development
Management Project 148
8.1 Peru: Import Verification Program 169
8.2 PSI Contract in Madagascar Introduces Targeted and Evolving Verification
Services 173
9.1 Example of Restrictive Rules of Origin: The Case of EU Imports of Fish 192
9.2 More Restrictive Rules of Origin: The Case of Clothing Under NAFTA Rules 197
10.1 Duty Relief and Exemption Regimes 216
10.2 The Reform of Duty Relief Regimes in Morocco 221
10.3 Fiji’s Duty Suspension Scheme 222
10.4 The Passbook System in Nepal 223
10.5 The Bangladesh Special Bonded Warehouse Facility 224
10.6 Customs Administration of the Aqaba Export Processing Zone 229
10.7 Thailand’s Move to Open Bond Arrangements 232
10.8 Computer Application for Management of Investment Project Exemptions 237
10.9 Reimbursement of Taxes and Customs Duties on Imported Petroleum
Products in Mali 238
11.1 The Genesis of Transit Procedures in the Middle Ages 246
11.2 General Requirements with Respect to Seals 248
11.3 ASYCUDA Customs Operations in Zambia 254
11.4 The SafeTIR 258
11.5 The Unique Consignment Reference Number 259
11.6 TTFSE Indicators 263
12.1 Maritime Security Initiative at Panama Canal Waters 269
13.1 IT System Procurement and Costs: Case Study—Turkey 296
13.2 Morocco Case Study 298
13.3 Customs ICT Deployment Case Study: Turkey 302
13.4 Ghana Gateway Project Case Study 305
13.5 Senegal Case Study 306
FIGURES
1.1 Number of Declarations per Staff per Year in Southeastern Europe, 2002 16
5.1 Facilitation and Control Matrix 92
5.2 Compliance Management Matrix 94
5.3 Risk-Based Compliance Management Pyramid 96
7.1 Institutional Environment Assessment Framework 138
9.1 Regional Trade Agreements in Eastern and Southern Africa 207
11.1 Typical Transit Operation 252
11.2 The Sequence of the TIR Operations 256
13.1 Modern Customs Declaration Processing Environment 292
TABLES
Annex 1.A.1 Customs Revenue as a Share of Tax Revenue in Selected Countries, 2001 23
Annex 1.B.1 Collected Tariff Rates for Selected Countries, by World Region, 2001 24
4.1 Customs Functions and Their Vulnerability to Corruption 69
4.2 Strategies to Reduce Corruption in Customs 73