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.

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Challenges and Strategies for the Reform of Customs Administration
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    • Search Google Scholar
    • Export Citation
  • Abed, George T., and Sanjeev Gupta, 2002, Governance, Corruption, and Economic Performance (Washington: International Monetary Fund).

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    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
  • Bardhan, P., 1997, “Corruption and Development,” Journal of Economic Literature, Vol. 35, pp. 132046.

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    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
  • Colvill, I., K. Dalton, and C. Tomkins, 1993, “Developing and Understanding Cultural Change in HM Customs and Excise: There Is More to Dancing Than Knowing the Next Steps,” Public Administration, Vol. 71, pp. 54966.

    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
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    • Search Google Scholar
    • Export Citation
  • Corfmat, François, James T. Walsh, and M. Castilla, 1993, “Customs Computerization: the ASYCUDA Experience” (unpublished; Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation
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  • Customs Cooperation Council (now the World Customs Organization), undated, Customs Valuation Control Handbook (Brussels).

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    • Search Google Scholar
    • Export Citation
  • Dean, Judith M., and Seema Desai, and James Riedel, 1994, “Trade Policy Reform in Developing Countries Since 1985: A Review of the Evidence,” World Bank Discussion Paper No. 267 (Washington: World Bank).

    • Search Google Scholar
    • Export Citation
  • De Melo, Jaime, Arvind Panagariya, and Dani Rodrik, 1993, “The New Regionalism: A Country Perspective,” in New Dimensions in Regional Integration, ed. by J. de Melo, and A. Panagariya (Cambridge: Cambridge University Press).

    • Search Google Scholar
    • Export Citation
  • Dick, Raman, 1996, Cyber Assisted Business—EDI as the Backbone of Electronic Commerce (Hoofddorp, The Netherlands).

  • Dixit, Avinash, 1985, “Tax Policy in Open Economies,” in Handbook of Public Economics, Vol. 1, ed. by A.J. Auerbach and M.S. Feldstein (Amsterdam: North-Holland).

    • Search Google Scholar
    • Export Citation
  • Dornbush, Rudiger, 1992, “The Case for Trade Liberalization in Developing Countries,” Journal of Economic Perspectives, Vol. 6, No. 1, pp. 6985.

    • Search Google Scholar
    • Export Citation
  • Dos Santos, Paolo, 1995, “Corruption in Tax Administration,” presented to the Inter-American Center of Tax Administrators (CIAT).

  • Dutz, Mark, 2000, “The Use and Usefulness of PSI Services,” in Pre-Shipment Inspection: Past Experiences and Future Directions (London: Commonwealth Secretariat).

    • Search Google Scholar
    • Export Citation
  • Ebrill, Liam, Janet Stotsky, and Reint Gropp, 1999, Revenue Implications of Trade Liberalization, IMF Occasional Paper No. 180 (Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation
  • Ebrill, Liam, Michael Keen, Jean-Paul Bodin, and Victoria Summers, 2001, The Modern VAT (Washington: International Monetary Fund).

  • Edwards, Sebastian, 1997a, “Trade Liberalization Reforms and the World Bank,” American Economic Association, Papers and Proceedings, Vol. 87, No. 2, pp. 4348.

    • Search Google Scholar
    • Export Citation
  • Edwards, Sebastian, 1997b, “Trade Reform, Uniform Tariffs and the Budget,” in Macroeconomic Dimensions of Public Finance: Essays in Honor of Vito Tanzi, ed. by Mario I. Blejer, and Teresa Ter-Minassian (London and New York: Routledge).

    • Search Google Scholar
    • Export Citation
  • Ethier, Wilfred J., 1998, “The New Regionalism,” Economic Journal, Vol. 108, pp. 114961.

  • Faria, Angelo, and Zuhtu Yucelick, 1995, “The Interrelationship Between Tax Policy and Tax Administration,” in Tax Policy Handbook, ed. by Parthasarathi Shome (Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation
  • Fernandez, Raquel, 1997, “Returns to Regionalism: An Evaluation of Non-Traditional Gains from Regional Trade Agreements,” CEPR Discussion Paper No. 1634 (London: Center for Economic Policy Research).

    • Search Google Scholar
    • Export Citation
  • Fisman, Raymond, and Shang-Jin Wei, 2002, “Tax Rates and Tax Evasion: Evidence from ‘Missing Imports’ in China” (unpublished; Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation
  • Fleenor, Patrick, 1998, “How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States,” Background Paper No. 26 (Washington: Tax Foundation).

    • Search Google Scholar
    • Export Citation
  • Frame, Davidson J., 1994, The New Project Management (San Francisco: Jossey-Bass Publisher).

  • G.I.E. Douanexport, 1993, SOFIX: Système d’Ordinateurs pour le Fret International sous UNIX (Paris).

  • Goorman, Adrian, 1993, “Integrity in Customs: Action Program for Policymakers and Customs Administrators” (unpublished; Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation
  • Goorman, Adrian, 1997, “Customs Trade Facilitation Regimes,” paper presented at IMF seminar on Modernization of Customs Administration.

    • Search Google Scholar
    • Export Citation
  • Gould, David M., 1992, “Free Trade Agreements and the Credibility of Trade Reforms,” Economic Review, Federal Reserve Bank of Dallas, First Quarter, pp. 1727.

    • Search Google Scholar
    • Export Citation
  • Greenaway, David, and Chris Milner, 1993, Trade and Industrial Policy in Developing Countries (London: Macmillan Press).

  • Hatta, Tatsuo, and Yoshitomo Ogawa, 2002, “Revenue-Constrained Optimal Tariff and Duty Drawback” (unpublished; Tokyo: University of Tokyo).

    • Search Google Scholar
    • Export Citation
  • Hayes, T.P., 1989, Guide to the Development of Customs ADP Systems (Brussels: Customs Cooperation Council).

  • Helpman, Elhanan, and Paul R. Krugman, 1989, Trade Policy and Market Structure (Cambridge, Massachusetts: MIT Press).

  • Herin, Jan, 1986, “Rules of Origin and Differences between Tariff Levels in EFTA and in the EC,” EFTA Occasional Paper No. 13 (February), pp. 119.

    • Search Google Scholar
    • Export Citation
  • Hoeckman, Bertrand M., and Denise Eby Konan, 1999, “Deep Integration, Nondiscrimination, and Euro-Mediterranean Free Trade,” Policy Research Working Paper No. 2130 (Washington: World Bank).

    • Search Google Scholar
    • Export Citation
  • Hoffman, Stanley, 1989, “The European Community and 1992,” Foreign Affairs, Vol. 68, pp. 2847.

  • International Monetary Fund, 2001, “Trade Policy Conditionality in Fund-Supported Programs.” Available via the Internet: http://www.imf.org/external/np/pdr/cond/2001/eng/trade/index.htm.

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