Customs Modernization Handbook
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Date
2005
Authors
De Wulf, Luc
Sokol, José B
Journal Title
Journal ISSN
Volume Title
Publisher
Washington, DC: World Bank
Abstract
This handbook aims to make a positive contribution to the efforts that many countries are undertaking to modernize their customs administrations. The handbook views a competent and well-organized customs service as one that successfully balances its various responsibilities to ensure a high level of compliance with revenue objectives and regulatory requirements while at the same time intervening as little as possible in the legitimate movement of goods and people across borders. The handbook recognizes that conditions differ greatly across countries, so that each customs administration will need to tailor its modernization efforts to national objectives, implementation capacities, and resource availability.
Description
Keywords
Air transport, Audits, Cargo, Carriers, Certificates of origin, Customs administration