IMF Special Issues

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

By Michael Keen

October 20, 2003

Preview Citation

Format: Chicago

Michael Keen. Changing Customs: Challenges and Strategies for the Reform of Customs Administration, (USA: International Monetary Fund, 2003) accessed November 8, 2024

Summary

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.

Subject: Administration in revenue administration, Customs administration core functions, Duties, Imports, International trade, Revenue administration, Tariffs, Taxes, Valuation, origin and classification

Keywords: Administration, Administration in revenue administration, Africa, Asia and Pacific, Customs, Customs administration, Customs administration core functions, Customs collector, Customs control, Customs revenue, Duties, Global, Goods, Imports, ISI, Middle East, Origin and classification, Psi company, SI, Sub-Saharan Africa, Tariffs, Valuation, West Africa

Publication Details

  • Pages:

    201

  • Volume:

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  • DOI:

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  • Issue:

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  • Series:

    IMF Special Issues

  • Stock No:

    ISIEA0022003

  • ISBN:

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  • ISSN:

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