Brazil’s Customs Authority and private sector representatives worked together to develop a compliance programme dedicated to e-commerce companies. Launched in August 2023, the programme is a … testimony to how Customs-Business partnership can shape regulatory frameworks and foster innovative solutions. The authors hope it will inspire countries grappling with the challenges of cross-border e-commerce in adopting a similar approach and compliance scheme.
John Edwin Mein
Brazil’s Customs Authority and private sector representatives worked together to develop a compliance programme dedicated to e-commerce companies. Launched in August 2023, the programme is a testimony to how Customs-Business partnership can shape regulatory frameworks and foster innovative solutions. The authors hope it will inspire countries grappling with the challenges of cross-border e-commerce in adopting a similar approach and compliance scheme.
John Edwin Mein
Brazil is on the cusp of a groundbreaking transformation, with the rollout of an upgraded version 2.0 of its Foreign Trade Single Window, the Portal Único Siscomex. A core innovation within the … Portal is the introduction of a catalogue describing products using pre-defined attributes. The new system has been made possible thanks to an exceptional partnership between private and public entities who worked hand in hand to redefine the way products are identified for cross-border trade.
Jackson Aluir Corbari
Brazil is on the cusp of a groundbreaking transformation, with the rollout of an upgraded version 2.0 of its Foreign Trade Single Window, the Portal Único Siscomex. A core innovation within the Portal is the introduction of a catalogue describing products using pre-defined attributes. The new system has been made possible thanks to an exceptional partnership between private and public entities who worked hand in hand to redefine the way products are identified for cross-border trade.
Jackson Aluir Corbari
In 2022, the WCO Secretariat sent a questionnaire to the Organization’s Members to gather information on certification of origin processes and the digitalization of the certificate of origin … (CO). Eighty-four Customs administrations responded, and a Study on the Digitalization of the Certificate of Origin, containing an analysis of the information received, was published in December 2023.
In 2022, the WCO Secretariat sent a questionnaire to the Organization’s Members to gather information on certification of origin processes and the digitalization of the certificate of origin (CO). Eighty-four Customs administrations responded, and a Study on the Digitalization of the Certificate of Origin, containing an analysis of the information received, was published in December 2023.
Bahrain Customs Affairs (BCA) is constantly developing its systems and infrastructure to support and improve Customs operations, thereby helping to build a safe, advanced, investment-friendly … business environment in the Kingdom. Bahrain, an active Member of the WCO, regularly examines the standards, recommendations and tools developed by the Organization and wishes to act as a leader to the Customs community by demonstrating excellence and creativity in Customs practices.
Customs Clearance Directorate
Bahrain Customs Affairs (BCA) is constantly developing its systems and infrastructure to support and improve Customs operations, thereby helping to build a safe, advanced, investment-friendly business environment in the Kingdom. Bahrain, an active Member of the WCO, regularly examines the standards, recommendations and tools developed by the Organization and wishes to act as a leader to the Customs community by demonstrating excellence and creativity in Customs practices.
Customs Clearance Directorate
In 2017, the Australian Border Force (ABF) conducted a project that identified a group of overseas jewellery merchants whose business model involved suspected repeated exploitation of the ATA … carnet. The ATA carnet is an international Customs document that permits duty-free and tax-free temporary admission of certain goods to countries that are part of the ATA carnet system for up to one year; including commercial samples, trade fair or exhibition goods and professional equipment.
Australian Border Force
In 2017, the Australian Border Force (ABF) conducted a project that identified a group of overseas jewellery merchants whose business model involved suspected repeated exploitation of the ATA carnet. The ATA carnet is an international Customs document that permits duty-free and tax-free temporary admission of certain goods to countries that are part of the ATA carnet system for up to one year; including commercial samples, trade fair or exhibition goods and professional equipment.
Australian Border Force
The Southern Common Market (known as MERCOSUR) is a regional integration process initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently … suspended) and Bolivia (whose accession procedure is still underway). MERCOSUR makes its decisions through three bodies: the Council of the Common Market (CMC), which is the main MERCOSUR body that conducts the integration process politically; the Common Market Group (GMC), which oversees the day-to-day functioning of the bloc; and the Mercosur Trade Commission (CCM), which is responsible for the administration of common commercial policy instruments.
Leonardo Pellegrino
The Southern Common Market (known as MERCOSUR) is a regional integration process initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently suspended) and Bolivia (whose accession procedure is still underway). MERCOSUR makes its decisions through three bodies: the Council of the Common Market (CMC), which is the main MERCOSUR body that conducts the integration process politically; the Common Market Group (GMC), which oversees the day-to-day functioning of the bloc; and the Mercosur Trade Commission (CCM), which is responsible for the administration of common commercial policy instruments.
Leonardo Pellegrino
Customs administrations in the Western Balkans have established a platform to automatically exchange Customs data. Called “SEED”, the system has proven efficient in identifying irregularities, … offences and smuggling activities, as well as in accelerating the clearance of goods.
Customs Administration of Serbia
Customs administrations in the Western Balkans have established a platform to automatically exchange Customs data. Called “SEED”, the system has proven efficient in identifying irregularities, offences and smuggling activities, as well as in accelerating the clearance of goods.
Customs Administration of Serbia
In Indonesia, the number of individuals purchasing goods online continues to rise annually, and it is estimated that 73% of the population made at least one transaction through a computer network … in 2023. Bank of Indonesia has reported that, in 2022, e-commerce transactions reached USD 30.5 billion and the figure is to grow further in the coming years.
Oryza Septi Utami
In Indonesia, the number of individuals purchasing goods online continues to rise annually, and it is estimated that 73% of the population made at least one transaction through a computer network in 2023. Bank of Indonesia has reported that, in 2022, e-commerce transactions reached USD 30.5 billion and the figure is to grow further in the coming years.
Oryza Septi Utami
The Study provides a comparative analysis of origin provisions in a region which has the most numerous and complex overlapping trade regimes of the entire African continent.
Team in charge of the EU-WCO Rules of Origin Africa Programme
The Study provides a comparative analysis of origin provisions in a region which has the most numerous and complex overlapping trade regimes of the entire African continent.
Team in charge of the EU-WCO Rules of Origin Africa Programme
Five years ago, clearing shipments imported through Saudi ports of entry was a lengthy process that could take importers up to 12 days, and 8 days on average. To facilitate reporting and the … exchange of data between all parties involved in the clearance of goods, whether private or governmental, 2017 saw the introduction of a national electronic system for the management of cross-border trade operations, called FASAH.
Saudi Zakat Tax and Customs Authority
Five years ago, clearing shipments imported through Saudi ports of entry was a lengthy process that could take importers up to 12 days, and 8 days on average. To facilitate reporting and the exchange of data between all parties involved in the clearance of goods, whether private or governmental, 2017 saw the introduction of a national electronic system for the management of cross-border trade operations, called FASAH.
Saudi Zakat Tax and Customs Authority
Each year, the WCO Secretariat invites the Organization’s Members to focus on a theme it considers critical to the effective and efficient delivery of their missions. In 2024, under the slogan … “Customs Engaging Traditional and New Partners with Purpose”, the Secretariat is inviting Customs administrations both to reaffirm longstanding partnerships and to boldly forge new alliances.
Ian Saunders
Each year, the WCO Secretariat invites the Organization’s Members to focus on a theme it considers critical to the effective and efficient delivery of their missions. In 2024, under the slogan “Customs Engaging Traditional and New Partners with Purpose”, the Secretariat is inviting Customs administrations both to reaffirm longstanding partnerships and to boldly forge new alliances.
Ian Saunders
Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: … If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?
Omer Wagner
Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?
Omer Wagner
The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the … export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.
Boryana Peycheva
The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.
Boryana Peycheva
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on … the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).
Omer Wagner
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).
Omer Wagner
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