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2022 | Book

The World Customs Organization

Past, Present and Future

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About this book

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

The purpose is to present to the reader, in a comprehensive, orderly, and synthetic manner, the enormous contributions that this prestigious and recognized institution has been making to the secure growth of global international trade.

In the development of the text, special consideration has been given to the relevant instruments in day-to-day customs work, which constitute the bases of the WCO (the Harmonized System Convention, the Revised Kyoto Convention, and the SAFE Framework of Standards, among many others), as well as those issues that are currently of specific interest to the global customs community (cross-border e-commerce, trade facilitation, and authorized economic operator, to mention but a few), trying to reconcile the various practical aspects of customs operations with their theoretical underpinnings.

In the final part, the book turns to the future of customs, analyzing the most pressing challenges presented by technological advances, including the Internet of Things, artificial intelligence, 3D printing, and blockchain.

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

Table of Contents

Frontmatter
Chapter 1. Introduction
Abstract
The Customs Cooperation Council was created in 1952 and constitutes an independent intergovernmental body with exclusive competence in customs matters and which today, under the name of World Customs Organization (WCO), brings together almost all of the world’s customs, representing more than 98% of world trade. In this chapter we introduce its historical background and present its: legal status, headquarters, vision, mission, values, strategic goals, conformation, budget and languages.
Héctor Hugo Juárez Allende
Chapter 2. Institutional Structure
Abstract
The Council is the supreme body of the World Customs Organization (WCO) and adopts all final decisions about the Organization’s work and activities. In this chapter we explore the WCO structure that encompasses: the Council, the Policy Commission, the Finance Committee, the Audit Committee, the Permanent Technical Committee, the Harmonized System Committee, the Technical Committees on Valuation and Rules of Origin, the Enforcement Committee and the Capacity Building Committee, among others.
Héctor Hugo Juárez Allende
Chapter 3. Legal Instruments
Abstract
The World Customs Organization works with different types of legal instruments. In this chapter we analyze the following: international conventions, recommendations, resolutions, declarations, opinions and memoranda of understanding.
Héctor Hugo Juárez Allende
Chapter 4. The WCO’s Relationship with Other Organizations
Abstract
In order to fulfill its mission, the World Customs Organization (WCO) works in close cooperation with other international organizations, private sector entities, as well as academic institutions. In this chapter we examine these relations as well as the conflicts of competence between the WCO and other agencies.
Héctor Hugo Juárez Allende
Chapter 5. WCO Relation with Customs Brokers
Abstract
Customs brokers are among the foreign trade operators who stand shoulder to shoulder with customs services worldwide. These professionals, who are duly represented within the Private Sector Consultative Group (PSCG), arrange for the clearance of goods before customs on behalf of importers and exporters. In this chapter we discuss the optional or mandatory nature of their services, fees and charges, examinations and how licenses are granted in different countries.
Héctor Hugo Juárez Allende
Chapter 6. Nomenclature and Classification of Goods
Abstract
The International Convention on the Harmonized Commodity Description and Coding System, generally known as “Harmonized System” or just HS, is an international nomenclature of goods. In this chapter we describe its historical evolution and analyze the structure of the HS, the amendment process and the dispute settlement mechanism.
Héctor Hugo Juárez Allende
Chapter 7. Valuation of Good
Abstract
To allocate “ad valorem” customs duties, rules criteria have been harmonized to uniformly determine the value of goods, i.e., its tax base. Valuation is an essential element to collect trade statistics, follow up quantitative restrictions, apply preferential tariffs, and collect national taxes. In this chapter we present the WTO Agreement on Customs Valuation (1994) and its benefits, and we discuss the different methods to value goods and the challenges regarding transfer pricing.
Héctor Hugo Juárez Allende
Chapter 8. Origin of Goods
Abstract
Determining the “origin” of goods is of vital interest in international trade, either for meeting tax collection needs or for the eventual application of measures beyond such scope. In this chapter we analyze the Agreement on Rules of Origin, preferential and non-preferential rules origin, and the WTO and WCO Committees on Origin.
Héctor Hugo Juárez Allende
Chapter 9. Enforcement
Abstract
Commercial customs fraud (customs crimes) is not only a concern for the developing countries, it affects developed countries as well. Perpetrators take advantage of every opportunity in international trade flows to execute a variety of fraudulent schemes causing significant damage, not only in the form of leakage of government revenues or threatening population safety, but also inhibiting economic competitiveness of compliant traders. In this chapter we explore the use of intelligence and risk management, fraud involving precursor chemicals, electronic crime, and trademark counterfeiting, among others.
Héctor Hugo Juárez Allende
Chapter 10. Procedures and Facilitation
Abstract
The WCO has tried to simplify and standardize customs processes, mainly through the development of programs and rules that lead to trade facilitation without neglecting the due control of customs operations. In this chapter we analyze the general aspects of the Revised Kyoto Convention, the SAFE Framework of Standards as well as the concepts of Authorized Economic Operator, Single Window, e-commerce, globally networked customs, coordinated border management, ATA, cross-border e-commerce, among others..
Héctor Hugo Juárez Allende
Chapter 11. Capacity Building
Abstract
The evolution of modern technologies, especially the evolution of information technologies, has drastically and shakily impacted the international trade flow. In this chapter we present how the World Customs Organization’s deals with capacity building and the development of human resources.
Héctor Hugo Juárez Allende
Chapter 12. Integrity
Abstract
On a broader level, Integrity can be defined as the conduct of individuals and organizations vis-à-vis compliance with the rules and the rule of law. In this chapter we examine the World Customs Organization’s model code of ethics and conduct and its compendium of integrity best practices.
Héctor Hugo Juárez Allende
Chapter 13. Packages
Abstract
For the purpose of facilitating technical assistance to its member administrations, the WCO has grouped its main instruments and tools into packages. In this chapter we describe the integral modular action for the following areas: economic competitiveness, revenue, compliance and enforcement, as well as organizational development.
Héctor Hugo Juárez Allende
Chapter 14. Other Instruments
Abstract
The World Customs Organization has produced additional tools that contribute to customs performance. In this chapter we present a glossary of international customs terms, a performance measurement framework, a data model, customs laboratories and the Nairobi and Johannesburg Conventions.
Héctor Hugo Juárez Allende
Chapter 15. Research
Abstract
The development of customs activities, together with the complexity they entail, has generated the need to resort to the active pursuit of knowledge through systematic inquiry, objective analysis, empirical evidence, and methodology of science. In this chapter we present the WCO Research Unit.
Héctor Hugo Juárez Allende
Chapter 16. Appraisal of Performance
Abstract
The World Customs Organization, as any other international organization, has a strategic plan developed for guidance and goals accomplishment and which catalogs the identified priorities. In this chapter we explore the WCO 2019/2022 Strategic Plan.
Héctor Hugo Juárez Allende
Chapter 17. The Agenda of the Future
Abstract
Since its establishment, the World Customs Organization has tried to be ahead of the eventual impacts that new industrial, trading, or technological developments could cause. In this chapter we introduce the agenda of the future of Customs, the use of blockchain, artificial intelligence, internet of things, biometrics, drones, 3D printing and intangibles.
Héctor Hugo Juárez Allende
Chapter 18. Closing Words
Abstract
In this chapter we include some final words to reflect on the role of Customs throughout time.
Héctor Hugo Juárez Allende
Backmatter
Metadata
Title
The World Customs Organization
Author
Héctor Hugo Juárez Allende
Copyright Year
2022
Electronic ISBN
978-3-030-85296-2
Print ISBN
978-3-030-85295-5
DOI
https://doi.org/10.1007/978-3-030-85296-2

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