Changing Customs: Challenges and Strategies for the Reform of Customs Administration
Electronic Access:
Summary:
This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems for an effective customs administration.
Series:
IMF Special Issues
Subject:
Administration in revenue administration Customs administration core functions Duties Imports International trade Revenue administration Tariffs Taxes Valuation, origin and classification
English
Publication Date:
October 20, 2003
ISBN/ISSN:
9781589062115
Stock No:
ISIEA0022003
Pages:
201
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