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Mr. Michael Keen
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Keywords:
ISI; SI; customs; administration; goods; Customs administration; customs collector; customs revenue; customs control; psi company; Customs administration core functions; Tariffs; Imports; Administration in revenue administration; Duties; West Africa; Africa; Middle East; Sub-Saharan Africa; Global; Valuation; origin and classification
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Abstract

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.

© 2003 International Monetary Fund

Production: IMF Multimedia Services Division

Typesetting: Alicia Etchebarne-Bourdin

Cover Design: Massoud Etemadi

Cataloging-In-Publication Data

Changing customs : challenges and strategies for the reform of customs administration / Michael Keen, editor—[Washington, D.C. : International Monetary Fund, 2003]

  • p. cm.

Includes bibliographical references.

ISBN 1-58906-211-6

1. Customs administration. 2. International trade. I. Keen, Michael. II. International Monetary Fund.

HJ6609.C43 2003

The views expressed in this work are those of the authors and do not necessarily represent those of the IMF or IMF policy. The IMF has not edited this publication. Some documents cited in this work may not be available publicly.

Price: $25.00

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Contents

  • Foreword

  • Preface

  • Acknowledgments

  • Chapter 1. The Future of Fiscal Frontiers and the Modernization of Customs Administration

    • Michael Keen

    • A. Customs Administration and the Future of Fiscal Frontiers

      • The continuing growth of international trade

      • Tariffs will remain an important source of revenue

      • Customs’ role in the collection of domestic taxes

      • Smuggling will continue

      • The proliferation of regional trading arrangements

      • New ways of doing business

    • B. Modernizing Customs Administration: Key Elements

      • Modernization: the essentials

      • The role of international institutions

    • C. Outline of this Book

  • Chapter 2. Trade Policy and Customs Administration

    • Anne-Marie Geourjon

    • A. The Framework and Instruments of Trade Policy

      • The standard rules

      • Exceptions to the standard rules

    • B. Trade Policies Prior to Liberalization

      • Inward-looking trade policies

      • Complicated and mostly inefficient protection systems

      • How did such systems come about?

      • Unsuccessful attempts at regional integration

    • C. Reform Strategies

      • Basic objectives

      • Components of reform

      • Unsuccessful reform aimed at liberalizing trade

      • Trade liberalization and regional integration

    • D. Trade Liberalization and Customs Administration

      • The direct link between customs administration and trade policy

      • Customs and the rules of fair trade

    • E. Conclusion

  • Chapter 3. Strategy for Reform

    • James T. Walsh

    • A. Problem Areas

    • B. Undertaking Reform

    • C. The Context and Priorities of Reform

      • Appropriate and transparent legislation

      • Modern, simple procedures

      • Effective post-release control

    • D. Changes Required to Support the Priorities for Reform

      • Computerization

      • Organization

      • Management

      • Recruitment and training

      • Service

    • E. Conclusion

  • Chapter 4. Simplifying Procedures and Improving Control Prior to Release of Goods

    • François L. Corfmat

    • A. Control of Manifests

    • B. Assessment and Verification Procedures

    • C. Payment and Collection Procedures

    • D. Paperless Processing of Imports

    • E. Conclusion

  • Chapter 5. Post-Release Verification and Audit

    • James T. Walsh

    • A. Pre-Release Controls and the Need for Post-Release Verification and Audit

      • Step 1: Cargo reporting

      • Step 2: Declaration processing

      • Step 3: Physical inspection

      • Step 4: Post-release verification and audit

      • Step 5: Investigations

      • The need for an emphasis on post-release controls

    • B. Organization and Procedures

      • Organization structure

      • Selection of transactions for review

  • Chapter 6. Customs Valuation

    • James T. Walsh

    • A. The Valuation Problem

    • B. The WTO Customs Valuation Agreement

      • Implementation

      • Delay in application by developing countries

    • C. Valuation Control

      • Organizational structure

    • D. Conclusion

  • Chapter 7. Customs Duty Relief and Exemptions

    • François Corfmat and Adrien Goorman

    • A. Duty Relief Regimes

      • Rationale

      • Same objective, different mechanisms and risks

      • Temporary admission for inward processing

      • Drawback

      • Free trade zones

    • B. Exemptions

      • Categories of exemptions

      • Requirements to limit proliferation and loss of revenue

      • Administrative requirements and procedures for effective control

      • Limits for each exemption

    • C. Conclusion

  • Chapter 8. Transit

    • François Corfmat and Adrien Goorman

    • A. Definitions, Principles, and Procedures

    • B. Main Problems and Issues

      • The revenue risk

      • The specific problem of the guarantee

    • C. Ensuring Effective Control

      • Administrative requirements

      • New techniques

    • D. Conclusions

  • Chapter 9. Computerization of Customs Procedures

    • François Corfmat and Patricio Castro

    • A. Computerization in the Strategy for Modernization

    • B. Objective of Computerization

    • C. Main Applications

      • General

      • Organization of functions

      • Specific applications

    • D. Strategy and Preparation for Implementation

      • Support from the political authorities

      • Simplification of customs legislation

      • Reform of procedures

      • Planning and preparation for implementation

      • Software development

    • C. Trends in Customs Computerization

      • Electronic data interchange (EDI)

      • Direct Trader Input (DTI)

      • Advance cargo information systems

      • The Internet

    • F. Conclusion

  • Chapter 10. The Organization of Customs Administration

    • Patricio Castro and James T. Walsh

    • A. Organizational Structure

      • Headquarters

      • Regional offices

      • Local offices

    • B. Trends in the Organization of Customs administrations

      • The role of autonomy in effective customs administrations

      • Recent trends: revenue boards and other autonomy-related measures

    • C. Experience in Selected Countries

      • Traditionally independent revenue administrations

      • Autonomous agencies

      • Revenue boards

    • D. Summary and Conclusions

  • Chapter 11. Practical Measures to Promote Integrity in Customs Administrations

    • James T. Walsh

    • A. Cause of Corruption

    • B. Building a System to Promote Integrity

      • A clear and well-understood policy framework

      • Transparent procedures

      • Professional customs administrations

      • Effective internal audit

      • Administrative autonomy

    • C. Other Important Considerations

      • Are traders comfortable entering a dialogue with the customs administration?

      • Is the judiciary independent?

      • Is there a free press?

    • D. Conclusion

  • Chapter 12. The Role of the Private Sector in Customs Administration

    • James T. Walsh

    • A. Traditional Private Sector Support for Customs Administrations

    • B. Import Verification Programs

    • C. Preshipment Inspection

      • Main features of PSI programs

      • Views on PSI

      • Lessons from experience

      • Emerging trends in PSI

    • D. Conclusion

  • Chapter 13. In Conclusion

    • Michael Keen

  • Boxes

    • 1.1 Dealing with Smuggling

    • 1.2 The United States’ Container Shipment Initiative (CSI)

    • 1.3 Two Examples of Successful Customs Administration Modernization

    • 1.4 The WTO and the WCO

    • 1.5 Technical Assistance Provided by the Fiscal Affairs Department in Relation to Trade Liberalization

    • 2.1 Two Economic Arguments in Favor of Customs Duties

    • 2.2 The WAEMU Expert Committee’s Suggested Categories for Customs Exemptions

    • 2.3 Algeria’s Request for accession to the WTO and of a Free Trade Agreement with the EU

    • 2.4 Main Features of Customs Tariffs in the Countries of Sub-Saharan Africa Prior to the Reforms Introduced Under Structural Adjustment Programs

    • 2.5 Attempts at Regional Trade Integration in West Africa Prior to the Creation of the WAEMU

    • 2.6 Three Examples of Customs’ Role in Promoting Good Governance

    • 3.1 World Customs Organization Conventions and Declarations

    • 4.1 The UCR Mechanism

    • 4.2 Paperless Processing of Imports

    • 5.1 Risk Analysis for Selective Verification

    • 6.1 WTO Valuation Agreement

    • 6.2 Decision Regarding Cases Where Customs Administrations Have Reasons to Doubt the Truth or Accuracy of the Declared Value

    • 8.1 Basic Requirements Under the TIR System

    • 8.2 ASYCUDA++ Transit Control System

    • 8.3 Electronic Seal System

    • 10.1 Characteristics of an Effective Customs Administration

    • 12.1 Import Verification Programs

    • 12.2 Countries with Preshipment Inspection Program Contracts

  • Figures

    • 1.1 The Growth of Trade Volumes, 1980–1999 (1980 = 100)

    • 10.1 Typical Structure of Customs Administration Headquarters

  • Tables

    • 1.1 Collected Tariff Rates by Region

    • 1.2 Trade Taxes as a Share of Total Tax Revenue

    • 1.3 VAT on Imports as a Share of All VAT Revenue

    • 1.4 IMF Technical Assistance in Customs Administration, 2000

    • 7.1 Monitoring and Controlling Exemptions

    • 10.1 Operational and Hierarchical Autonomy for Selected Countries

  • Bibliography

Foreword

International trade has always been an extraordinarily effective device for raising living standards and the quality of life. By enabling nations and individuals to realize their full productive potential, and to draw on the skills and resources of others, it is a source of huge mutual advantage. Trade liberalization, and the facilitation of trade more generally, must therefore play a central role in any strategy for improving global economic prospects and alleviating poverty. Of course, there are difficulties to be faced in easing restrictions to trade: these are often exaggerated and, in any case, can be addressed by sound policies. All too often, the many obstacles to trade that remain—not least in many of the less developed countries—serve only the advantage of narrow and privileged interest groups.

Consistent with its mandate to “… facilitate the expansion and balanced growth of international trade …”, the International Monetary Fund (IMF) has long encouraged its members to improve and liberalize their trade policy regimes. It does this in all three of its main activities: in its surveillance work (urging developed economies to improve access to their markets for exports from less developed countries, for instance); in its program work (with trade policy reform often a major concern); and in its technical assistance activities.

This book draws on the Fund’s technical assistance experience. Within the IMF, the Fiscal Affairs Department (FAD) has devoted considerable effort to helping countries modernize their customs administrations. Such modernization, by easing the international flow of goods and tackling what are often some of the most stubborn governance problems, can do a great deal toward enabling a fuller realization of the potential benefits of trade. It is not, of course, a substitute for reform of restrictive trade policies. But it can be an important measure of liberalization in itself.

Reflecting as it does the expertise that FAD has developed in this area, this very practical book will help countries respond to the challenge of modernizing their customs administration and so both secure their public finances and reap more fully the vast potential benefits from international trade.

Anne Krueger

First Deputy Managing Director

Preface

For many years, the Fiscal Affairs Department (FAD) of the IMF has worked hard to help countries strengthen their customs administrations. This book, by some of those most directly involved in this work, seeks to make the lessons of FAD’s technical assistance experience in this area available to a wider audience.

The basic strategy for modernizing customs administration that the book spells out is straightforward: establish transparent and simple rules and procedures and foster voluntary compliance by building a system of self-assessment buttressed by well-designed audit policies. Implementing this, however, requires addressing a range of issues, involving links with trade policy, organizational reform, the use of new technologies, the appropriate nature and extent of private sector involvement, designing incentive systems to overcome governance issues—and many others.

This book is not an encyclopedic “how to” manual that tries to address all these problems in all their detail. Rather, it describes the contours of the broad strategy that we, and others active in this area, have found to work in practice and to offer the best prospect for improvement.

Teresa Ter-Minassian

Director, Fiscal Affairs Department

Acknowledgments

This book has its origins in long days and late nights spent working with customs and other officials in many countries around the world. In this time we and our colleagues in FAD have seen and learned much. We have found cats making their homes among “active” taxpayer files, counted trucks full of contraband driving unmolested through border posts, and seen customs dues paid in the form of fresh meat rather than money. This book is the fruit of these and many other experiences.

It also reflects the lessons we have learned from present and former colleagues at the IMF and elsewhere, including Jean-Paul Bodin, John Crotty, Milka Casanegra de Jantscher, Adrien Goorman and Victoria Perry. Solita Wakefield and Asegedech WoldeMariam provided very helpful research assistance, and Beulah David showed great patience and expertise in producing the text.

We are very grateful to Sean M. Culhane of the External Relations Department, who provided editorial comments and oversaw the production of this volume. Our greatest debt, however, is to the many officials with whom we have been privileged to work. This book has to address the serious problems of corruption in many customs administrations. One of the joys of our work, however, has been to encounter officials, at all levels, committed to the highest standards of public service, often in extremely trying circumstances. If this book were dedicated to anyone, it would be to them.

Michael Keen

Patricio Castro

François Corfmat

Anne-Marie Geourjon

James Walsh

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Cover Changing Customs
Changing Customs
Challenges and Strategies for the Reform of Customs Administration
ISBN:
9781589062115
Publication Date:
20 Oct 2003
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781589062115.058
Pages:
201

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