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Thứ ba, 14/10/2014 - 16:15

Customs inspection and supervision (published 2010)

As international trade is developing constantly, customs activities increasingly play a more and more important role for any national economy, as well as the global economy. For the close relationship between customs and international transfer of goods and services, any person who will or is taking part in customs activities, should be introduced, trained and practive to use at least one of international languages.

In the community of world customs, some languages are deemed the common languages in the meetings. They are English, French and Spanish. That is the most reason why an English course book of Customs inspection and Supervision is developed and ntroduced to students.

With the program, students have an opportunity to get used to terms of Customs in English. At the same time, they have a chance to look ats Customs activities and techniques with a view of international points of view. Thus, they are able to study and understand a huge source of materials and documents on Customs in this international language.

The course book is designed as 3 parts: Part one introduces the customs echniques, including Customs procedures, Customs Valuation, Customs Audit, Certificate of Origin and Risk Management in Customs. Part two discusses about the four important techniques agreements in Customs.

They are the Revised Kyoto Convention, with provides the standards of Customs Procedures, the Valuation agreements, which provides they system of valuation control, the Convention on Customs Tariff Harmony System, which provides the principles and practice of classifying and coding commodity, and last but not least, the Columbus Program, which deal with the security in international trade. Part three – List of brief vocabulary.

The course book is mainly used by those who are stydying Cusroms in an university environment. However, it can be utilized by those who are interested in Customs matters.

The book is edited by a group of and experts in Customs: Professor doctor Nguyen Thi Thuong Huyen, Dean of Taxation and Customs Department of Finance Academy is the Chief of editors. The others consist of Doctor Tran Vu Minh, Deputy Director of General Department Office of Viet Nam General Department of Customs.

INDEX

                                                                      Page

PREFACE

3

Part I

5

Chapter 1 – Customs Procedures The world customs organization and trade facilitation

7

1.Technical work

8

2.Enforcement

8

3.Customs reform and Modernization

9

4.Customs Integrity

11

5.Use of information technology (IT)

11

6.Revision of the Kyoto Convention

12

7.Conclusion

14

Chapter 2 – Customs valuation an introduction to customs valuation

15

1.GATT to WTO

15

2.International Customs Valuation system – History of WTO Customs Valuation

16

2.1.Conventional valuation practices

16

2.2.Merit of WTO agreement: the reasons for a uniform international system

18

3.Introduction to WTO Customs Valuation agreement

19

3.1.An overview

19

3.2.Structure of the agreement

20

4.The ASEANCustoms Valuation guide

21

5.Integrity an attitude for frontline officer

22

Chapter 3 – Post clearance audit PCA - Overview

23

PCA - Overview

23

1.Definition of PCA

23

2.Benefits derived from PCA

28

3.PCA Process

30

4.Requirement for inplementation

31

5.Audit comparison

32

6.Conclusion

39

Chapter 4- Origin of goods

41

Origin of goods - Overview

41

1.Defining the origin of goods

41

2. Defining the  origin

41

3.Certificate of origin

42

4.Scope and application of the WTO draft agreement on rules of rigin

45

5.Benefits expected from the Harmonization of non-prefernential rules of Origin

47

6.Harmonized work programme

48

7.On-going Responsibilities of the WWCO/TCRO in therms of the agreement

49

Chapter 5. Managing risk in the customs context

51

1.The Importance of Managing Risk

51

2.Facilitation and control

53

3.Achieving a Balanced Approach

56

4.Managing Compliance

57

5.Putting the Theory into Practice

61

6.Compliance Assessment: An Example

68

7.Risk Management: An Example

68

8.Conclusion

69

Part II

71

1.Elements of the Revised Kyoto Convention

71

2.Overview of the Convention

74

Chapter 2.International convention on the harmonized system

85

Chapter 3.Columbus program

105

Chapter 4.Customs modernization

115

1.Objectives of Customs Operations

115

1.1.Evolution of customs role

115

1.2.Customs role and priorities in the 21st century

118

2.Contextual factors necessary for a successful customs reform

123

2.1.Awareness that customs operates in an increasingly globalized environment

123

2.2.Political support at the highest level

127

2.3.Adequate diagnostic work

129

2.4.Enhancing revenue mobilization

130

2.5.Using the World bank trade facilitation toolkit

131

Part III

133

List of brief vocabulary

135

Reference

183

Index

187

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© Cơ quan chủ quản: Học viện Tài chính
Địa chỉ: Học viện Tài chính, Phường Đức Thắng, Quận Bắc Từ Liêm, Hà Nội
Điện thoại:
E-mail: thuvien@hvtc.edu.vn
Website: http://www.hvtc.edu.vn/thuvien
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