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
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3
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Part I
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5
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Chapter 1 – Customs Procedures The world customs organization and trade facilitation
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7
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1.Technical work
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8
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2.Enforcement
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8
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3.Customs reform and Modernization
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9
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4.Customs Integrity
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11
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5.Use of information technology (IT)
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11
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6.Revision of the Kyoto Convention
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12
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7.Conclusion
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14
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Chapter 2 – Customs valuation an introduction to customs valuation
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15
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1.GATT to WTO
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15
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2.International Customs Valuation system – History of WTO Customs Valuation
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16
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2.1.Conventional valuation practices
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16
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2.2.Merit of WTO agreement: the reasons for a uniform international system
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18
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3.Introduction to WTO Customs Valuation agreement
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19
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3.1.An overview
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19
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3.2.Structure of the agreement
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20
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4.The ASEANCustoms Valuation guide
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21
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5.Integrity an attitude for frontline officer
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22
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Chapter 3 – Post clearance audit PCA - Overview
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23
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PCA - Overview
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23
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1.Definition of PCA
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23
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2.Benefits derived from PCA
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28
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3.PCA Process
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30
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4.Requirement for inplementation
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31
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5.Audit comparison
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32
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6.Conclusion
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39
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Chapter 4- Origin of goods
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41
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Origin of goods - Overview
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41
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1.Defining the origin of goods
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41
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2. Defining the origin
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41
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3.Certificate of origin
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42
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4.Scope and application of the WTO draft agreement on rules of rigin
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45
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5.Benefits expected from the Harmonization of non-prefernential rules of Origin
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47
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6.Harmonized work programme
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48
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7.On-going Responsibilities of the WWCO/TCRO in therms of the agreement
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49
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Chapter 5. Managing risk in the customs context
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51
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1.The Importance of Managing Risk
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51
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2.Facilitation and control
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53
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3.Achieving a Balanced Approach
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56
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4.Managing Compliance
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57
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5.Putting the Theory into Practice
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61
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6.Compliance Assessment: An Example
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68
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7.Risk Management: An Example
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68
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8.Conclusion
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69
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Part II
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71
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1.Elements of the Revised Kyoto Convention
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71
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2.Overview of the Convention
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74
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Chapter 2.International convention on the harmonized system
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85
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Chapter 3.Columbus program
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105
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Chapter 4.Customs modernization
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115
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1.Objectives of Customs Operations
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115
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1.1.Evolution of customs role
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115
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1.2.Customs role and priorities in the 21st century
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118
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2.Contextual factors necessary for a successful customs reform
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123
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2.1.Awareness that customs operates in an increasingly globalized environment
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123
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2.2.Political support at the highest level
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127
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2.3.Adequate diagnostic work
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129
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2.4.Enhancing revenue mobilization
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130
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2.5.Using the World bank trade facilitation toolkit
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131
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Part III
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133
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List of brief vocabulary
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135
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Reference
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183
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Index
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187
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