Changing Customs : Challenges and Strategies for the Reform of Customs Administration /

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 sys...

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Autor principal: Keen, Michael
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2003.
Accés en línia:Full text available on IMF
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245 1 0 |a Changing Customs :   |b Challenges and Strategies for the Reform of Customs Administration /  |c Michael Keen. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2003. 
300 |a 1 online resource (201 pages) 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
538 |a Mode of access: Internet 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/books/058/01185-9781589062115-en/01185-9781589062115-en-book.xml  |z IMF e-Library