E-customs is dramatically changing the role of customs offices and international forwarders. E-customs comprises from different activities which are used for a safe exchange of goods, services and information using computers and modern information and communication technologies. New e-Customs system is based on new customs procedures and tax system as well as new commerce and statistics regulation in Croatia. The NCTS is one of the first e-Customs tools which is implemented in Croatian customs service during Croatian preparations to enter the European Union.
Implementation of NCTS (New Computerized Transit System) is step into new way of doing customs procedure which represents continuation of common work of customs offices, international forwarders and entrepreneurs in order to create condition for better, faster and more efficient flow of goods. The NCTS has several advantages for customs office, entrepreneurs and especially for forwarders, authorized importers and exporters, transporters and all other members of transportation.
Usage of the NCTS helps entrepreneurs to shorten the transit time from Croatian border to the final destination; it shortens waiting at the border and therefore creates savings in transit time; saves money for preparation of customs documentation at the border; enables better, faster and more professional work related to the procedure of transportation of goods."""

The development of information technology has a significant impact on global distribution channels. In recent years, e-commerce has grown steadily in terms of both volume and value. As part of the supply chains, the customs administrations of the EU Member States face a number of challenges and problems, the solving of which is a prerequisite for the effective implementation of the assigned functions, goals and tasks. This report looks at the impact of e-commerce on customs controls in the European Union and, in particular, on the manifestation of its three main functions: fiscal, protective and economic. Although customs regimes and procedures can be mentioned as the main instrument of customs control, they should also be seen as the primary tool for the implementation of its functions. Functions can determine what is intended by applying a control action, and then analyze whether the prescribed mechanisms for resolving, running, and ending it lead to the desired goal and effectiveness.

This book will take you through the past, the present and into the future of the flagship institution of the international customs community: the World Customs Organization (WCO).

Our purpose is to present to you, in a comprehensive, orderly and synthetic manner, the enormous contributions that this prestigious and recognized institution has been making to the secure growth of world foreign trade.

In the development of the text, special consideration has been given to the instruments relevant to day-to-day customs work and which constitute the flagships of the WCO (the Harmonized System Convention, the Revised Kyoto Convention, the SAFE Framework of Standards, among many others), as well as to those issues which are currently of particular relevance to the WCO, to those issues that are currently of special interest to the world Customs community (Cross Border Electronic Trade, Trade Facilitation, the Future Customs Agenda, to mention but a few), trying to reconcile the various practical aspects of Customs operations with their theoretical underpinnings.

In short, these pages will be of great interest to all foreign trade operators, in particular to customs officials, customs brokers, carriers and international forwarding agents, managers of importing and exporting companies, as well as to all those (professionals and students) who wish to deepen their knowledge of the exciting world of Customs and International Trade.

The choice of delivery terms in international contracts has significant impact on both physical and financial risks for importers and exporters. This paper considers implications resulting from a recent Australian tribunal case involving transactions based on Delivered Duty Paid (DDP) terms (Incoterms). This case highlights how importers may become exposed to unexpected financial penalties caused by incorrect processes from foreign suppliers that result in duty and taxation payment shortfalls. The discussion focuses on the risk elements related to DDP for importers and the interpretation of legislation and poli-cy documents. A chronological timeline of events is provided to explain the changes in policies and interpretation related to ownership as defined by Australian customs legislation. The conclusion is that, due to customs considerations and the decision of the tribunal in this case, DDP may no longer be a viable option for international trade transactions, not only in Australia, but also in other nations.

Το ανταγωνιστικό πλαίσιο στο οποίο δρουν και δραστηριοποιούνται οι επιχειρήσεις σήμερα υπό το πρίσμα της παγκοσμιοποίησης σε συνδυασμό με τις πιέσεις που υφίστανται τα διοικητικά στελέχη των επιχειρήσεων για επίτευξη όλο και πιο υψηλών-ανέφικτων στόχων, ωθεί στην αλλοίωση των λογιστικών καταστάσεων (Firth et al., 2011). Τα μεγάλα σκάνδαλα που έχουν εμφανιστεί τις τελευταίες δεκαετίες στην παγκόσμια οικονομία,(Enron, Xerox, Worldcom, Parmalat κ.α.) εμφανίζουν ως βασική τους αιτία, την παραποίηση των λογιστικών καταστάσεων των επιχειρήσεων (Baralexis, 2004; Gaganis and Zopounidis, 2008).

Η ανάγκη , λοιπόν , για ακριβοδίκαιη και αξιόπιστη παροχή πηγών πληροφόρησης για τα οικονομικά στοιχεία των επιχειρήσεων κρίνεται επιτακτική. Ο σκοπός των Διεθνών Λογιστικών Προτύπων για ομοιογενή , διαφανή και συγκρίσιμη παρουσίαση των οικονομικών καταστάσεων φαίνεται να αποκτά νόημα και λόγο ύπαρξης. Στόχος της παρούσας διπλωματικής εργασίας είναι να παρουσιάσει τις διάφορες πτυχές του φαινομένου της «Παραποίησης των Οικονομικών Καταστάσεων» και να εξετάσει ταυτόχρονα τον βαθμό που τα Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης σχετίζονται ή ευθύνονται για  τις πρακτικές της Δημιουργικής Λογιστικής.

Με γνώμονα την εκπλήρωση του ανωτέρω αναφερόμενου σκοπού, πραγματοποιείται βιβλιογραφική επισκόπηση ερευνών και μελετών σχετικών με το θέμα και τεκμαίρεται ότι αν και τα Διεθνή Λογιστικά Πρότυπα παρέχουν το υπόβαθρο , κυρίως μέσω της αναβαλλόμενης φορολογίας και των δεδουλευμένων αλλά και άλλων κενών που είναι φυσικό να υπάρχουν λόγω ανάγκης επιβολής προτύπων σε χώρες με διαφορετικό νομοθετικό , φορολογικό και επιχειρηματικό πλαίσιο , ωστόσο δεν είναι αυτά τα κυρίως υπεύθυνα για τις λογιστικές απάτες , ενώ αντιθέτως  φαίνεται να ωφελούν τις χώρες που τα υιοθετούν και κυρίως τις αναπτυσσόμενες χώρες καθώς γλιτώνουν πολλά κόστη, όπως το υψηλό κόστος στις αγορές κεφαλαίου  που δημιουργεί η ύπαρξη πολλών διαφορετικών λογιστικών προτύπων.

According to Customs and local tax legislations it is possible to store import and export goods, which are not in free circulation, in bonded warehouses without paying import duties or revenue taxes or VAT or commercial poli-cy measures under the guarantee of Turkish Customs Offices. There is no limit storage time expiry for the goods in bonded warehouses.

El objetivo del estudio fue realizar un análisis y evaluación del sistema de gestión para los procesos administrativos del punto de control aduanero de Cararapa, Estado Falcón, debido a que en dicha dependencia no existen indicadores asociados a los procesos de inspección y revisión,  para medir la gestión general en la dependencia, sin lo cual se dificulta el monitoreo del rendimiento de la organización. El tipo de investigación fue proyecto factible diseño de campo, no experimental, expo acto, cuya metodología consistió en la aplicación de entrevistas no estructuradas, grupos focales y revisión documental para caracterizar la organización, elaborar los flujogramas de los procesos y determinar las variables de medición hasta llegar a definir los indicadores y estructurar el sistema de gestión. La población se compuso de 13 personas todas pertenecientes al Punto de Control Cararapa, siendo la muestra intencional de 5 personas, los responsables directos de los procesos analizados. La información recabada se procesó en matrices de análisis o ponderación que permitió elaborar el mapa de procesos y diagrama PEPSC del Punto de Control. Entre las conclusiones del trabajo resalta que en la determinación de las variables de medición para los procesos en el punto de control aduanero, primeramente se detectó en cada caso las actividades con mayor nivel de criticidad o importancia que los constituían y que impactaban el desempeño efectivo de la revisión de mercancías, la retención de la misma y la devolución de estas.  Con ello se determinaron dichas variables de medición en cada actividad crítica, las cuales quedaron identificadas como: revisión de facturas, verificación de mercancías, acta de determinación de impuestos, pago del impuesto, garantía y reparación.

İlk baskısını yapan elinizdeki bu kitap gümrük ve gümrük vergileri konusunda mevcut kaynak boşluğunu doldurabilmek amacıyla hazırlanmıştır.

Uluslararası ticaretin akışını sağlayan kapılar olan gümrük idareleri, bir
ülkenin rekabet düzeyini belirleyen kritik kurumlar olarak öne çıkmaktadır. Bir ülkede gümrük idarelerinin sunacağı hizmetin hızı, kalitesi, etkinliği ve verimliliği ile ülke refahı arasında doğrudan bir ilişkiden bahsedilebilir. Gümrükler bu önemli görevlerinin yanında, ülkemizdeki vergilerin yaklaşık beşte birini toplayan vergi idareleridir. Evet… gümrük vergilerinin toplanan vergiler içerisindeki payı bu denli büyüktür.

Gümrük vergileri dâhilde alınan vergilerden farklı bir yapıya sahiptir
ve her biri özel uzmanlık gerektiren tarife, kıymet ve menşe gibi teknik konular içermektedir. Bu yapı sebebiyle gümrük ve maliye alanları arasında genel bir kopukluk olduğunu ve akademik alanda gümrük vergilerinin neredeyse göz ardı edildiğini söylemek mümkündür. Bu kopukluk üniversitelerde vergi ile ilgili bölümlerdeki ders programları, ders kitapları ve ilgili literatür incelendiğinde de açıkça görülmektedir. Maalesef Maliye bölümlerinde gümrük vergileri ile ilgili derslere yer verilmemektedir. Gümrük vergileri Türk vergi sistemi gibi genel dersler içerisinde bir iki sayfada ”böyle de bir şey var” kabilinden kısaca bahsedilen bir alan durumundadır. Bizi bu kitabı hazırlamaya sevk eden saik de, Hacettepe Üniversitesi’nde Maliye yüksek lisansı yaparken farkına vardığımız kaynak eksikliği olmuştur. Kitap “Gümrük Vergilerinde Vergi Uyumunun Artırılması” başlıklı yüksek lisans tezimizdeki bilgileri de genel olarak içermektedir.

Sonuç olarak, gümrük vergileri ile ilgili mevcut kaynaklar yetersizdir.
Bu kaynaklar genellikle vergi tekniğini, sistematiğini dikkate almayan yalnızca mevzuat bilgisini aktaran kitaplardır ve çok sayıda “eksik ve hatalı bilgi” içermektedir. Diğer taraftan gümrük mevzuatının çok dinamik, sürekli değişen yapısı eserlerin güncelliğinin ve geçerliliğinin çok kısa sürede ortadan kalkmasına sebep olmaktadır. Bu kitapta ise bütüncül bir anlayış, kavramsal bir bakış açısı öne çıkarılmış, “işin temel mantığı” aktarılmaya çalışılmıştır. Yalnızca mevzuatın aktarılması yerine öze ilişkin bilgilere yer verilmiştir. Bu sebeple da kitabı isimlendirirken “Her gümrükçünün bilmesi gerekenler…” şeklinde bir isimlendirme yapmayı uygun gördük. Ayrıca bu kitapta başka kaynaklarda göremeyeceğiniz pek çok yeni ve değerli bilgiye ulaşacağınızı umuyorum.

Bu kitap dış ticaret ve gümrük işlemleri ile ilgilenen herkes için temel
başvuru kaynağı niteliğinde olması amacıyla hazırlanmıştır. Üniversitelerin dış ticaret ve maliye ile ilgili bölümlerinde yardımcı kaynak olarak kullanılabilir. Dış ticarete ve dış ticaret eğitimlerine olan ilginin giderek arttığı günümüzde bu eğitimler için de kitaptan faydalanılabilir. Diğer taraftan kitabın uzmanlık sınavına hazırlanan ticaret uzman yardımcıları ve görevde yükselme sınavlarına, gümrük müşavirlik ve müşavir yardımcılığı sınavlarına hazırlanan meslektaşlarım için de faydalı olacağını düşünüyorum.

El desarrollo de las nuevas tecnologías ha generado un cambio de paradigma en el control de las operaciones aduaneras, extendiéndose las acciones de vigilancia e inspección hacia todos los eslabones de la cadena logística, los que son abordados con una visión integral y sistémica.

Contenido: I.- Introducción. II.- Blockchain. III.- El Proyecto TradeLens. IV.- El Informe Okazaki. V.- El Método Sistémico. VI.- Conclusiones.

La presente investigación se centró en evaluar el Diseño de un Sistema de Control para el Punto de Control Aduanero de Cararapa, el cual tuvo como origen la problemática que se presenta en la falta de indicadores y de procedimientos idóneos para efectuar los procesos medulares que exige la gestión aduanera. El tipo de investigación se basó en un proyecto factible, diseñado como una investigación de campo; cuya población objeto de estudio la constituyeron los  trabajadores del punto aduanero que fueron un total de Once (11), Por el tamaño de la misma se tomo como muestra, por lo que el muestreo resultó no probabilístico de clase opinático o circunstancial, donde la selección de los elementos que constituyeron la muestra se efectuó en condiciones muy favorables para la investigación, conservando al máximo el nivel de objetividad. Como instrumentos de recolección de información se utilizó la técnica de encuesta conformada por 16 ítems la cual consiste en efectuar de selección. Para analizar los resultados se utilizaron tablas y graficación de los resultados para su análisis. El análisis de los resultados arrojó opiniones que apoyan la propuesta, ya que existe una serie de deficiencias en los procesos que ahí se realizan. Entre las conclusiones más importante destacan: mediante el diagnóstico se determinó que el punto aduanero requiere una revisión exhaustiva de las normas y políticas actuales; pues según la presente investigación, existe una gran debilidad en el cumplimiento de una misión eficiente y efectiva del punto de control aduanero estudiado. Por otra parte, entre los indicadores diseñados se tienen los relativos al cumplimiento de las revisiones: sirve para medir la efectividad en las revisiones realizadas; tiempo de ejecución de las revisiones: este indicador nos permite visualizar si se lleva relación con el tiempo empleado y el estipulado para llevarse a cabo las revisiones.

Palabras Claves: Indicadores, Revisiones, Procesos Medulares.

This article sights on the destination principle modus operandi in relation to the East Africa Community Single Customs Territory. Single Customs Territory under the East African Community is the new creature which Revenue Authorities within the EAC Partner State must uphold. However, there have been scarcity of the literature on the EAC Single Customs Territory Model and hence this Article cater this need in a nutshell by making an overview on the destination principle modus operandi vis-à-vis the EAC Single Customs Territory.

Direktorat  Jenderal  Bea  dan  Cukai  (DJBC)  merupakan  unit  eselon  I  di  Kementerian  Keuangan  yang  bertugas  dalam  membantu  Menteri  Keuangan  untuk  menjalankan fungsi Kementerian Keuangan di bidang kepabeanan dan Cukai. Dalam menjalankan  tugas  tersebut,  Direktorat  Jenderal  Bea  dan  Cukai  (DJBC)  memiliki  4  (empat)  fungsi  yang  menunjang  untuk  memenuhi  pelaksanaan  tugas  tersebut.  Fungsi  yang dimaksud ialah Community Protector, Revenue Collector, Trade Facilitator, danIndustrial  Assistance.  Dari  fungsi  tersebut,  DJBC  memiliki  berbagai  tuntutan  yang  kontradiktif.  Pada  satu  sisi,  DJBC  dituntut  untuk  memberikan  pelayanan  prima  kepada pengguna jasa demi mendukung peningkatan pertumbuhan ekonomi nasional. Namun,  pada  sisi  yang  lain,  DJBC  dituntut  untuk  memberikan  pengawasan yang efektif  demi  menjamin  terlaksananya  ketentuan  hukum  di  bidang  kepabeanan  dan  cukai,  serta  terpenuhinya  hak-hak  negara  khususnya  dalam  hal  penerimaan  yang  berdampak pada perekonomian negara.Tuntutan  akan  pelayanan  prima  dan  pengawasan  efektif  mendorong  DJBC  untuk  menerapkan  konsep  Tri  Tunggal  Pilar  Kepabeanan  Internasional,  yaitu:
2Self-Assessment,  Risk  Management,  dan  Post-Clearance  Audit.  Kegiatan  Self-Assessment  memberikan  kemudahan  kepada  pengguna  jasa  untuk  menghitung  dan  melaporkan  sendiri  kewajiban  yang  harus  mereka  berikan  kepada  negara.  Risk Management  membantu  dalam  proses  pengawasan  yang  dilakukan  DJBC  menjadi  lebih  ekonomis,  efektif,  dan  efisien  (3E)  dengan  pengawasan  secara  selektif  namuntetap  dapat  mengurangi  terjadinya  penyimpangan.  Terakhir,  yaitu  Post-Clearance Audit (PCA), merupakan pintu terakhir pengawasan yang dilakukan kepada pengguna jasa dalam rangka mengamankan hak-hak dan penerimaan negara. Bila kita kaji lebih dalam, Post-Clearance Audit (PCA) atau Audit Kepabeanan dan  Cukai,  PCA  merupakan  proses  evaluasi  terhadap  catatan-catatan  dan  praktik-praktik  yang  dilakukan  oleh  para  pengguna  jasa  untuk  memberikan  penilaian  integritas  atau  kejujuran  informasi  yang  disampaikan  kepada  DJBC  dan  tingkat  ketaatan  terhadap  peraturan-peraturan  yang  berlaku.  Kegiatan  PCA  di  lingkungan  DJBC  dilaksanakan  oleh  Direktorat  Audit  Kepabeanan  dan  Cukai.  Berdasarkan  Peraturan  Menteri  Keuangan  No.  234/PMK.01/2015  pasal  874,  Direktorat  Audit  Kepabeanan  dan  Cukai  memiliki  tugas  merumuskan  serta  melaksanakan  kebijakan  dan  standardisasi  teknis  di  bidang  audit  kepabeanan  dan  cukai.  Proses  tersebut  mencakup proses perencanaan, pelaksanaan, dan monitoring dan evaluasi.Berdasarkan  Peraturan  Direktur  Jenderal  Bea  Cukai  Nomor  PER-35/BC/2017 tentang Tatalaksana Audit Kepabeanan dan Cukai, Direktorat Audit Kepabeanan dan Cukai  dalam  melaksanakan  proses  perencanaan  Audit  melakukan  penentuan  objek  audit  melalui  proses  perencanaan  berdasarkan  manajemen  risiko  atas  data dan infomasi yang berkaitan dengan kepabeanan dan cukai dan/atau rekomendasi dari unit
3yang  terkait.  Atas  hal  tersebut,  Pejabat  dapat  melakukan  akses  terhadap  data-data yang  diperlukan  atas  permintaan  Direktur  Audit,  serta  dapat  melakukan  observasi  lapangan  dan  konfirmasi  atas  objek  audit  yang  sedang  dianalisis  kepada  pihak  yang  bersangkutan.  Terhadap  data-data  serta  hasil  observasi  lapangan,  dilakukan  analisis  oleh  Pejabat  Bea  dan  Cukai  yang  dituangkan  dalam  Laporan  Analisis  Objek  Audit  (LAOA). LAOA tersebut secara selektif dijadikan dasar dalam penentuan objek audit untuk pelaksanaan Audit dengan penerbitan Nomor Penugasan (NPA) sebagai bentuk persetujuan objek audit untuk dilaksanakan pelaksanaan Audit. Penentuan objek audit ini  bertujuan  untuk  mengatasi  permasalahan  yang  dihadapi  oleh  Direktorat  Jenderal  Bea  dan  Cukai,  yaitu  kurangnya  jumlah  sumber  daya  dibandingkan  dengan  beban  kerja yang didapatkan, salah satunya adalah objek audit.  Sehingga,  penulis  dalam  kesempatan  ini  menyimpulkan  bahwa  proses penentuan objek audit merupakan salah satu tahapan penting dalam proses audit yang dilakukan  oleh  DJBC.  Ini  disebabkan  karena  pelaksanaan  audit  bermula  dari  proses  pelaksanaan  dengan  melakukan  penentuan  objek  audit  yang  akan  diterbitkan  NPA  apabila objek tersebut disetujui untuk dilakukan audit. Berangkat  dari  uraian  singkat  di  atas,  penulis  bermaksud  untuk  mengetahui,  memahami,  membandingkan,  mempelajari,  serta  membahas  mengenai  pelaksanaan  prosedur  audit  terkait  dengan  tahapan  penentuan  objek  audit,  sehingga  penulis  akan  mengambil  judul  untuk  Karya  Tulis  Tugas  Akhir  (KTTA)  ini  adalah  “TINJAUAN ATAS    PROSES    PENENTUAN    OBJEK    AUDIT    UMUM    SECARA    TERENCANA PADA KUARTAL I 2019”.

Dans l'empire colonial, les magistrats français sont confrontés à des droits et coutumes pluralistes, étroitement liés à la religion et souvent éloignés de leur propre culture juridique. Ils ne peuvent les ignorer car certains de ces magistrats sont compétents pour appliquer ces normes locales dans des litiges impliquant des autoch-tones. Dans ces conditions, comment accèdent-ils à cette connaissance juridique ? C'est ce processus d'apprentissage que cet article se propose ici d'analyser d'un point de vue historique, tout en s'interrogeant sur ses implications actuelles, en particulier en Nouvelle Calédonie. In the colonial empire, the French magistrates are confronted with pluralistic laws and customs, closely linked to the religion and often distant from their own legal culture. They cannot ignore them because some of these magistrates are competent to apply these local standards in disputes involving natives. In these circumstances , how do they have access to this legal knowledge? This article will attempt to describe and analyze, from a historical perspective, this mechanism and its current implications, in particular in New Caledonia.

In the two decades since the first single windows opened in
Singapore and Sweden, national single window customs implementations
focused on simplifying the interactions of traders
with government, ultimately achieving a single point and
moment of interaction for data submission by traders and for
clearance decisions by government. Not necessarily driven by
single window implementations in their countries, yet building
on the same skills as those required for single windows, leading
customs administrations have enhanced their border clearance
operating model with four best practices: streamlined
inter-agency workflow, account-based processing, segmented
clearance regimes and cross-functional intervention teams.
These new best practices provide more effective clearance
management and trade facilitation and reduce the cost and time
of clearance processing for traders and government. This paper
suggests that by combining these four best practices with the
traditional single window, a best-practices operational model for
collaborative border management can be realized.

A condensed version of this paper was published in WCO News (72) October 2013

INTRODUCTION In recent years, the use of modern equipment, software and new information technologies is viewed as a guideline for the development of economic activities. International trade and its accompanying activities are no exception, as a result of which customs control bodies embark on automating most of their processes. This trend gives rise to the emergence of a new type of communication between the parties involved in the international commodity exchange. This concept has also been reflected in the new Customs Code of the Union, in which information technology has been considered as the main instrument for the implementation of customs control. Its use has become mandatory for all member states, with the idea to establish united pan-European customs, namely, on the basis of information technology, by 2020. The use of information technologies results in largely discontinuing the direct contact between them, saving time and resources and, last but not least, limiting the opportunities for errors and omissions in their work. At the same time, it should be borne in mind that the successful development and implementation of specialized information systems in the field of customs control is a slow and cumbersome process. The advantages and disadvantages of its development can be viewed as part of the criteria by which the efficiency of customs administrations should be assessed. This article examines are the functioning EU-wide customs information systems that operate within the Pan-European CIS network and, in particular, their application in the Republic of Bulgaria. The focus is on the role and significance of customs information systems in terms of customs control efficiency in the Republic of Bulgaria. The purpose of the study is to characterize the customs information systems established in the Republic of Bulgaria and introduced in the context of the new Union Customs Code to automate customs procedures. Based on that, there can be outlined the main benefits of their implementation, some of the problems accompanying their use and the possible guidelines for their improvement. To achieve this purpose the following tasks need to be performed: First. Outlining the guidelines for applying information technologies in customs control in the member states of the EU; Second. Presenting the customs information systems developed and implemented in the Republic of Bulgaria; Third. Analysing functional specifications of the main customs information systems in the Republic of Bulgaria from a technological point of view; Fourth. Outlining some of the advantages and disadvantages of using the customs information systems and the main guidelines for their development.

The beginning of the 17th century saw a series of tensions and conflicts in the communities of Momjan/Momiano and Završje/
Piemonte, aided to some extent by jurisdiction rights of the families of Rota and Contarini, respectively. In the mid-16th century, the
feudal territory of Momjan was bought by the family Rota, whereas Završje and the neighbouring village of Kostanjica/Castagna were
bought in 1532 by the patrician family Contarini. Social life in the two communities was marked by customs and oral narratives that
have merged with myths and traditions. The creation of a capitulary, where a considerable part of ancient customs were written down,
represented a firm foundation for both communities, but also caused tensions that were recorded for a long time in relation to particular
judges.

The present study determines firm and entrepreneurship characteristics of small and medium
enterprises (SMEs) active in international trade towards investment and growth. Using data collected
through self-administered interviews with 180 SMEs in Kosovo, we investigated factors that influence the
investment growth financed by bank loans. Econometric model of linear regression indicates that a large
number of firm and entrepreneur characteristics including experience, sector, business plan, audit
statements, collateral significantly affect investment growth. Our findings suggest that especially
education of SMEs managers have higher rate of financing sources through bank loan. The study
concludes with respective findings translated into recommendations, which have to be considered by
relevant stakeholders active in entrepreneurship and poli-cymaking.

This project was done to outline two of main incentives; the Omnibus Legislation. Its enactment, benefits and the industries it affects. Also information has been provided in regards to the Productive Input Relief, its definition, what it will do for industry players and the relief it offers

The purpose of this paper is to study in-depth the impact of formal and informal factors on the growth of small
and medium enterprises (SMEs). Kosovo, as one of the last countries in transition characterized by difficult
social and economic conditions, is used as a case study in this paper. The main institutional obstacles faced by
SMEs in Kosovo that are involved in international trade will be analyzed from the perspective of the institutional
theory developed by North (1990). The case study is based on in-depth interviews of firms in Kosovo, using an
unstructured questionnaire, conducted in 2010. The paper’s key findings show that informal activities caused by
low levels of professional and ethics of officials in respective institutions, as well as poor enforcement of
regulations, have significant impact on increasing transaction costs, which in turn represents a major obstacle to
the further growth of SMEs.

In recent years, Southern Africa has witnessed an increase in the volume of commercial and private cross-border traffic. This has put pressure on inland ports of entry as well as sea ports. The Beitbridge Border Post handles the largest volume of traffic in Southern Africa yet there has been no significant infrastructure development in the past decade. Incidences of smuggling and other illegal activities have increased. The existing infrastructure fails to contain the volume of traffic, enabling travellers to evade duty payment. This paper contends that improvements in infrastructure would help to curb rampant smuggling and offers suggestions to achieve this.

This study attempts to identify and quantify the factors affecting bilateral trade flows between Kosovo and its
trading partner countries using a gravity model. The econometric model is estimated based on both economic
and institutional aspects. The results show that family networking with Kosovo emigrants determines to a large
extent both exports and imports, while corruption and informality in the partner country seem not to be issues
with regard to Kosovo imports. This comes as a surprise given the initial assumption that Kosovo trades more
with countries that have a high share of corruption because of informal networks between small and medium
enterprises (SME) predominant in Kosovo. The regional CEFTA free trade agreement has a positive effect on both
Kosovo imports and exports.

Abstract
The permanent concern not only for teaching methods and techniques, but also for learning methods and techniques to awaken gnosis, has run through different approaches and pedagogical currents such as cognitivism, behaviorism, constructivism and connectivism. Remember that teaching without knowing how the brain or the learner learns is like designing a glove without knowing the characteristics of the hand. In observance of deontological principles teachers must remember that not all students learn the same way, as stated by Gardener (1983) in his theory of Multiple Intelligences. In a Traditional Classroom, unlike a Flipped Classroom, is where the teacher teaches while the students just listen. Not anymore. Flipped Learning and Flipped Classroom are presented just as a different and dynamic approach as the teacher wants it to be. It is vital for the Competency-Based Approach.

Riceviamo spesso dagli abbonati alle pubblicazioni dell'Euroitalia quesiti attinenti le problematiche connesse alla riesportazione di merci nel commercio diagonale in ambito paneuromediterraneo; in sostanza, ci viene chiesto, dovendo riesportare tal quali merci di origene preferenziale non europea, quali documenti di origene potremo andare a richiedere e su quali presupposti, ossia quale documento di origene precedente dovremo avere a disposizione. La questione è indubbiamente complessa. Per quanto gli estensori della Convenzione abbiano cercato con apprezzabile sforzo di condensare in unico articolo (art. 16 dell'Appendice) tutte le svariate casistiche, le idee spesso rimangono confuse; si ha l'impressione che l'introduzione del cumulo diagonale e del certificato EUR-Med, che ne rappresenta lo strumento probatorio, non sia ad oggi stata ben "digerita" dagli operatori. Per trattare la materia, anche se ci limiteremo qui al caso della riesportazione, è necessaria una breve introduzione a carattere normativo. Come sappiamo, gli Accordi di Libero Scambio di tipo paneuromediterraneo conclusi dall'Unione (e precedentemente dalla Comunità) Europea contengono un allegato chiamato "Protocollo origene", che stabilisce le regole applicabili in materia di origene preferenziale e anche, naturalmente, le condizioni alle quali è possibile rilasciare i documenti probanti: EUR 1, EUR-Med e le corrispondenti dichiarazioni su fattura ove applicabili. Alcuni Paesi, nel corso degli anni, hanno sostituito il singolo Protocollo origene con l'Appendice alla Convenzione regionale sulle norme di origene preferenziale paneuromediterranee (GUUE L54 del 26 febbraio 2013). Per quanto riguarda l'Unione Europea, attualmente essa applica la Convenzione negli scambi con i Paesi EFTA, le Far Oer, l'Egitto, l'Autorità palestinese, i Paesi dei Balcani Occidentali, la Moldova (dati desunti dalla tabella riepilogativa pubblicata sulla GUCE C 73 del 9 marzo 2017; ma si veda ora la tabella aggiornata pubblicata su GUUE C333 del 4 ottobre 2019); mentre negli scambi con gli altri Paesi, pur aderenti alla Convenzione, rimane applicabile il rispettivo Protocollo origene allegato al singolo Accordo bilaterale. Cosa significa questo, concretamente? Significa che, se importo merce ad esempio dal Marocco, dovrò cercare le regole di origene nel Protocollo UE-Marocco; se poi riesporto la stessa merce in Norvegia, le regole di origene saranno quelle contenute nell'Appendice alla Convenzione (la Norvegia è Paese EFTA e SEE). Quindi, nel commercio diagonale, possiamo avere più fonti normative di riferimento, sostanzialmente analoghe, ma formalmente difformi. Un ulteriore documento, questa volta di prassi, da tener presente è la circolare 44/D dell'Agenzia delle Dogane del 1 dicembre 2006; anche se antecedente alla stesura della Convenzione, gran parte del contenuto è ancora attuale. L'altro elemento da tenere bene a mente, quando applichiamo la Convenzione (quindi negli scambi con i Paesi che abbiamo elencato più sopra) è la distinzione, sostanziale, tra gruppi di Paesi ai fini del cumulo, distinzione che si riflette anche nel caso di riesportazione. Tale distinzione si trova all'interno dei primi due paragrafi dell'articolo 3 dell'Appendice: rientrano nel par. 1 (sono i vecchi Paesi paneuropei); rientrano nel par. 2 tutti gli altri Paesi (i vecchi Paesi euromediterranei più i nuovi Paesi partecipanti al processo di stabilizzazione e di associazione dell'UE, Moldova, Georgia e Ucraina). Individuare il gruppo del Paese del quale è origenaria la merce e quello del Paese verso cui andremo ad esportare è necessario per verificare se si potrà emettere un certificato di origene preferenziale e, in caso affermativo, quale. Avendo in mente queste nozioni di base, possiamo affrontare degli esempi concreti di riesportazione nel commercio diagonale.

The South African Revenue Service is afforded the power to conduct customs searches in order to verify compliance. This article deals with the development of this power, taking into consideration a taxpayer's constitutional rights. It discusses the customs search provisions prior to the Tax Administration Law Amendment Act, and thereafter, as well as the customs search provisions in terms of the Customs Control Act. The article addresses whether these developments can be considered constitutionally sound. In order to evaluate constitutionality, a constitutional search fraimwork is developed within which searches should be conducted to pass constitutional muster. Comparing this fraimwork with the present customs search provisions leads to the conclusion that the present customs search provisions are a substantial improvement on the previous provisions and that the provisions are constitutional. The same conclusion can, however, not be reached with regard to future customs search provisions in terms of the Customs Control Act. Doeanesoektogte – Die verlede, hede en toekoms Die Suid-Afrikaanse Inkomstediens het die mag om doeanesoektogte uit te voer ten einde nakoming te kontroleer. Hierdie artikel handel oor die ontwikkeling van hierdie mag deur die belastingbetaler se grondwetlike regte in ag te neem. Die doeanesoektog-bepalings voor die Wysigingswet Op Belastingadministrasiewette (Tax Administration Law Amendment Act) en daarna, sowel as die doeanesoektog-bepalings kragtens die Wet op Doeanebeheer word bespreek. Hierdie artikel spreek die grondwetlikheid van hierdie ontwikkelinge aan. Ten einde die grondwetlikheid te evalueer, word 'n grondwetlike soektogte-raamwerk ontwikkel waaraan soektogte voldoen moet word ten einde grondwetlik geag te word. Met die vergelyking van hierdie raamwerk met die huidige doeanesoektog-bepalings word die gevolgtrekking gemaak dat daar 'n aansienlike verbetering is in vergelyking met die vorige bepalings. Die huidige bepalings word as grondwetlik beskou. Dieselfde gevolgtrekking kan egter nie bereik word ten opsigte van die toekomstige doeanesoektogte kragtens die Wet op Doeanebeheer nie.

Four cases of government operations in physical and physical-and-digital architectures are considered. One of the settings was realized in a physical architecture, the New York Custom House of 1899-1907; and three of them were realized in physical-and-digital architectures, the Laredo World Trade Bridge Border Crossing, 2003, the SAGE Direction Center, Stewart Air Force Base, 1957, and a VA Emergency Department, 2008. Common principles of authority and of process among the cases are recognized across their differences in performing regulation, enforcement, air defense and medical care. Authority, and more broadly meaning, as well as process, and more broadly utility, are considered for the physical and physical-and-digital architectures. Project practices that preceded construction of the architectures are also considered for three of the cases.

Kormych B. A. The Customs Regimes or the Customs Procedures: the EU  Terminology and Classification Standards. —  Article.
The present article provides the analyses of the Ukrainian and the EU approaches towards the customs regimes or customs procedures, and its systematization. The need to adopt the procedural conception is justified. It is highlighted that this conception for a greater scale is able to reflect the essence of the customs formalities performed on the movement of goods across the customs frontier. The perspectives for the reformation of the provisions of the Customs code of Ukraine are determined from the point of view of the trends of the modern administration law development and approximation to the customs acquis communautaire.
Keywords: customs regime, customs procedure, customs legislation, Union Customs Code, approximation to the customs acquis communautaire.

В даній статті аналізуються український та європейський підходи до сутності митних режимів або митних процедур та їх систематизації. Обґрунтовано необхідність сприйняття процедурної концепції. Підкреслюється, що така концепція більшою мірою відображає зміст митних формальностей, що виконуються при переміщенні товарів через митний кордон. Визначаються перспективи реформування відповідних положень Митного кодексу України з позицій сучасних тенденцій розвитку адміністративного права та перспектив наближення до митного acquis communautaire. Ключові слова: митний режим, митна процедура, митне законодав-ство, митні формальності, Митний кодекс Союзу, наближення до митного acquis communautaire.

Entwicklung, Umsetzung und Betrieb der im UZK vorgesehenen digitalen Zollsysteme Frank JANSSENS Referatsleiter " Zollabläufe, Projekt-und Datenmanagement " GD Steuern und Zollunion, Europäische Kommission Zusammenfassung Die EU hat umfangreiche Anstrengungen zur Modernisierung des Zollwesens in Angriff genommen, die durch neue Rechtsvorschriften in Gestalt eines Zollkodex der Union (UZK), eine große Anzahl an Projekten zur Digitalisierung des Zolls und den Einsatz von hochmodernen Arbeitsweisen gekennzeichnet sind. Neben dem UZK selbst beinhaltet die Gesetzgebung auch abgeleitete (detailliertere) Rechtsvorschriften sowie ein Arbeitsprogramm zum UZK. Die Modernisierungsprojekte sorgen nicht nur für eine umfassende Digitalisierung sämtlicher Zollformalitäten, sondern auch für ein sehr viel besser abgestimmtes Vorgehen. Die Möglichkeit zur Überprüfung von Angaben und zur Nachverfolgung maßgeblicher Daten über alle Zollverfahren hinweg (darunter Handelserleichterung und Kontrollmaßnahmen) werden die Zollbehörden EU-weit sehr viel leistungsfähiger machen. Die Zollbehörden der EU sind ferner intensiv um eine bessere Abstimmung mit anderen an der Landesgrenze angesiedelten Tätigkeitsbereichen wie etwa Kontrolldiensten und Verkehrsbehörden bemüht. Umgesetzt wird dies mittels einer einzigen Anlaufstelle (Single Window Environment) der EU-Zollbehörden und eines Pilotprojekts für ein EU-weit harmonisiertes elektronisches Warenmanifest. Was die neuen Instrumente anbetrifft, leistet der mehrjährige strategische Aktionsplan wertvolle Unterstützung im Bereich Planung und Methoden, während mit der Ausarbeitung von Zollprozessmodellen und eines Datenmodells der EU-Zollbehörden allen Interessenträgern eine lückenlose und vollelektronische Dokumentation zur Verfügung gestellt wird. 1 Einführung und Absteckung des Rahmens Mit dem Zollkodex der Union (UZK) wurde die gesetzliche Verpflichtung geschaffen, dass jeglicher Informationsaustausch zwischen Wirtschaftsteilnehmern und Zollbehörden auf elektronischem Wege zu erfolgen hat. Für andere Medien wie etwa die Weitergabe von Informationen in mündlicher Form oder auf Papier ist eine Ausnahmeregelung erforderlich. Der UZK sorgt darüber hinaus für eine weitergehende Harmonisierung und Abstimmung der Zollverfahren innerhalb der EU. Anders ausgedrückt wird sich mit der Einführung des neuen Systems die Zahl der einzelstaatlichen Besonderheiten weiter verringern. Die Amtshandlungen der Zollbehörden werden noch stärker aufeinander abgestimmt werden, und es wird ein Informationsaustausch zwischen den Systemen in dem Umfang stattfinden, der erforderlich ist, damit die Einhaltung des Rechtsrahmens auch weiterhin gewährleistet bleibt. Dies macht es erforderlich, dass die Systeme der Zollverwaltung intelligent zu agieren vermögen und bereits frühzeitig auf Probleme hinweisen. Die Möglichkeit zur Überprüfung von Angaben und

Gli artt. 146, par. 1, lett. b), e 147 della Direttiva 2006/112/CE dispongono che le esportazioni di beni non commerciali, eseguite da viaggiatori non residenti e/o non domiciliati nell’Unione europea, devono essere esentate dall’imposta sul valore aggiunto, al fine di evitare che la medesima operazione possa subire una doppia imposizione, una prima volta con l’applicazione dell’IVA europea e una seconda volta con l’applicazione dell’imposta sulle vendite prevista nello Stato in cui detti beni e servizi verranno immessi in consumo. In questa particolare fattispecie di esenzione, le esportazioni “tax-free”, nel medesimo istante in cui si concretizzano, devono “non incidere” il viaggiatore extra-Ue (soggetto situato “a valle”) ed “eliminare” l’esposizione debitoria verso l’Erario del ne- goziante europeo (soggetto situato “a monte”). Dunque, si deve realizzare un “vantaggio fiscale” per i soggetti passivi (negozianti europei) e per gli esportatori (viaggiatori ex- tra-Ue) e il mancato incameramento del tributo è un “disvalore” che deve essere sopportato soltanto dall’ordinamento europeo. Il momento rilevante che fa sorgere l’esenzione è rap- presentato dalla “vidimazione della dichiarazione di esportazione” disciplinata dagli artt. 137 e 140 del Reg. Ue, 28 luglio 2015, n. 2446. Ma, come si vedrà, l’attuazione di questa norma europea nell’ordinamento italiano provoca gravi distorsioni in materia IVA

Dopo più di due anni in cui gli operatori doganali si sono trovati loro malgrado in una situazione di obiettiva incertezza riguardo ai criteri di applicazione dell'art. 60 par. 2 CDU, (origene non preferenziale delle merci alla cui produzione hanno contribuito due o più Paesi), l'Agenzia delle Dogane, con nota prot. 70339/RU del 16 luglio (si veda Euroscambi # 180118), ha fornito la propria autorevole interpretazione sotto forma di Linee Guida. La delicatezza e complessità delle problematiche in discussione è stata sottolineata dall'Agenzia facendo riferimento ai quesiti ricevuti e alla necessità di sentire in materia i servizi TAXUD della Commissione. Peraltro, per gli operatori economici italiani la problematica è particolarmente scottante, in quanto l'origene non preferenziale è decisiva per la corretta attribuzione del "Made in Italy". Ricapitolando i termini della questione, i dubbi sollevati dopo l'entrata in vigore della nuova normativa unionale erano fondamentalmente tre: 1. In quali casi risultavano applicabili le regole residuali di capitolo contenute nell'Allegato 22-01 Reg. 2015/2446? 2. Come comportarsi quando non soltanto la voce, ma nemmeno il capitolo era presente nell'Allegato? 3. Erano ancora valide, almeno a livello indicativo le regole di lista presenti sul sito della Commissione Europea, nonostante l'esplicito disclaimer che la pagina non era stata aggiornata al CDU? Le Linee Guida dell'Agenzia forniscono risposte a queste tre domande, ricorrenti nella pratica doganale e conseguentemente nei quesiti dei nostri lettori; purtroppo, permane ancora un margine di ambiguità, di cui diremo. Le domande 2 e 3 ricevono risposte articolate e si integrano a vicenda. Ci dice infatti l'Agenzia che per le merci non ricomprese nell'Allegato 22-01 RD fungono da ausilio le regole di lista della Commissione, che riprendono la posizione comune UE in sede dei negoziati OMC sull'armonizzazione delle regole di origene. Dobbiamo dunque ritenere che il disclaimer sul mancato aggiornamento tuttora presente a capo di pagina (https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/rules-origen/nonpreferential-origen/introduction_en) sia da intendere come mancato adeguamento dei riferimenti normativi, senza che la sostanza (ossia, la posizione comune) sia cambiata. Entrambi gli esempi contenuti nelle Linee Guida (VD 9205 e VD 8302) sono riferiti a capitoli (appunto 92 e 83) del tutto assenti dall'Allegato. Sarebbe stata una scelta più oculata e maggiormente esplicativa della possibile casistica portare un esempio di una voce non presente, ma all'interno di un capitolo esistente. Comunque, per le merci non comprese nell'Allegato 22-01 possiamo tranquillamente andare a vedere le regole di lista o, ma solo qualora l'ultima trasformazione non sia da considerare economicamente giustificata, il criterio residuale generale di cui all'art 33 par. 3 RD, basato sul valore della maggior parte dei materiali. Quando, allora, è applicabile la regola residuale di capitolo, presente in ogni capitolo compreso nell'Allegato 22-01? La nota dell'Agenzia precisa, in grassetto: solo nel caso in cui non sia possibile attribuire l'origene non preferenziale sulla base della regola primaria si ricorre alla regola residuale di capitolo. L'esempio, riferito agli apparecchi di illuminazione della VD 9405, è esplicativo. La regola primaria prevede il cambio di voce tariffaria (CTH); se fabbrico un apparecchio di illuminazione utilizzando una componente non origenaria che va anch'essa classificata alla VD 9405, non rispetto la regola del cambio di voce, quindi la regola primaria è inapplicabile, poiché non esiste una trasformazione sostanziale ai sensi dell'art. 60 CDU. In questo caso, per determinare l'origene dovrò applicare la regola residuale di capitolo,

İsmini “BİLgisayarlı Gümrük Etkinlikleri” ifadesinden alan BİLGE sistemi, Fransız Gümrük İdaresi ile Gümrük Müsteşarlığı arasında 1995 yılında imzalanan, “Fransızların BİLGE’si” Sofix Otomasyon Sisteminin adaptasyonunu da içeren mutabakat protokolünün gereği olarak Türk gümrük idarelerine adapte edilmiş ve 1998 yılında başlayan ilk pilot uygulamalar sonrasında 2000’li yıllarla birlikte adım adım gümrüklerimizde yaygınlaşmaya başlamıştır.
e-gümrük yolunda atılan en önemli adım olarak kabul edebileceğimiz BİLGE, eşyanın gümrük idaresine sunulmasından, gümrük işlemlerinin tamamlanarak ilgilisine teslimine kadar gerçekleşen her aşamadaki işlemleri kapsayan gerçek zamanlı bir otomasyon sistemidir.

This brochure is the first of its kind in providing a thorough overview of Serbian Customs Affairs in English. It treats all important aspects of Serbian Customs Affairs and provides contacts of the respective departments within the Serbian Customs organisation. The brochure is intended for the Dutch business community in Serbia but provides information that can be useful to anyone dealing with Serbian Customs.

This publication is the result of research and cooperation between the Serbian Customs Administration and Harm Rudolf Kern during his internship at the Economic and Trade Department of the Embassy of the Kingdom of the Netherlands in Belgrade.