Directions of Changes in Customs Control

Mirosława Laszuk

doi:10.18778/2391-6478.4.44.08

Authors

Mirosława Laszuk Bialystok University of Technology, Faculty of Engineering Management https://orcid.org/0000-0003-3209-6150

DOI:

https://doi.org/10.18778/2391-6478.4.44.08

Keywords:

customs control, facilitation, simplification, security, risk, fiscal purpose

Abstract

The purpose of the article. In the article, two objectives are indicated: the first – the indication of the specific features of customs control as well as the identification and evaluation of the most important changes within this process with consideration for the specific conditions caused by the incompatibilities between the paradigm of facilitating and simplifying the international trade in goods and that of its security. Achieving the above purposes will allow for verification of the hypothesis that the fiscal purpose of customs control has been significantly diminished in favor of security.

Methodology. The methodology of the article is based on the analysis of subject-related literature, and document study. The article also uses a statistical method.

Results of the research. Implementing facilitation and enhancing security in the international trade has brought significant changes in customs control. The importance of risk management has increased, and the institution of the authorized economic operator has been introduced. Complicated structures of global supply chains, new forms of criminal activity and the war in Ukraine confirm that it is primarily security that should be the goal of customs control. However, this results in a reduced importance of the fiscal objective.

Downloads

Download data is not yet available.

References

Behar, A. & Venables, A.J. (2011). Transport costs and international trade. In A. de Palma, R. Lindsey, E. e Quinet, R. Vickerman (Eds.), Handbook of transport economics. Edward Elgar Publishing.
Google Scholar DOI: https://doi.org/10.4337/9780857930873.00011

Commission Implementing Decision of 31 May 2018 laying down measures for the uniform application of customs controls by establishing common financial risk criteria and standards pursuant to Regulation (EU) No 952/2013 laying down the Union Customs Code for goods declared for release for free circulation (FRC Decision).
Google Scholar

Czyżowicz, W. (Ed.). (2004). Customs Law. Academic textbooks. C.H. Beck.
Google Scholar

Drobot, E. & Klevleeva, A. (2016). Risk management in customs control, Munich Personal RePEc Archive. MPRA Paper, 71677, https://mpra.ub.uni-muenchen.de/71677/
Google Scholar

European Court of Auditors. (2021). Customs controls: insufficient harmonization hampers EU financial interests. Special report. Luxemburg.
Google Scholar

Głodowska, A. (2015). Liberalization of trade of industrial goods at multidirectional forum GATT/WTO. Implications for Poland. In S. Wydymus, A. Ajdukiewicz (Eds.), Liberalization of trade and protectionism: Benefits and threats for Polish trade. Warsaw.
Google Scholar

Harmash, A. (2019). Selectivity and minimization: Customs control principles. Lex Portus, 6. https://doi.org/10.26886/2524-101X.6.2019.2
Google Scholar DOI: https://doi.org/10.26886/2524-101X.6.2019.2

Kosonoga, J. (2001). Goods introduced to the customs territory of Poland. In: W. Czyżowicz (Ed.), The law and customs procedure. Warsaw.
Google Scholar

Kurowski, L., Ruśkowski, E. & Sochacka-Krysiak, H. (2000). Financial control in the public sector. PWE.
Google Scholar

Lasiński-Sulecki, K., Rudyk, T. & Śpiewak, M. (2007). Commentary to art. 42. In W. Morawski (Ed.), Union Customs Code. Commentary. Wolters Kluwer Polska – LEX.
Google Scholar

Laszuk, M. (2017). Conditions of customs controls in a multicentric system of law. Warsaw.
Google Scholar

Laszuk, M. & Sramkova, D. (2021). Challenges of customs caw during the paradigm of “Facility and Security” in international trade. Bialystok Legal Studies, 26(5) Special Issue. https://doi.org/10.15290/bsp.2021.26.05.01
Google Scholar DOI: https://doi.org/10.15290/bsp.2021.26.05.01

Liu, J., Tan, Y. & Hulstijn, J. (2009). IT Enabled Risk Management for Taxation and Customs: The Case of AEO Assessment in the Netherlands. In: Electronic Government 8th International Conference, EGOV. https://doi.org/10.1007/978-3-642-03516-6_32
Google Scholar DOI: https://doi.org/10.1007/978-3-642-03516-6_32

Messerlin, P. & Zarrouk, J. (2000). Trade facilitation: Technical regulations and customs procedures. World Economy, 23(4), 577–593. https://doi.org/10.1111/1467-9701.00291
Google Scholar DOI: https://doi.org/10.1111/1467-9701.00291

Portugal-Perez, A. & Wilson, J.S. (2009). Why trade facilitation matters to Africa. World Trade Review, 8(3). https://doi.org/10.1017/S147474560900439X
Google Scholar DOI: https://doi.org/10.1017/S147474560900439X

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.
Google Scholar

The International Convention on the Simplification and Harmonization of Customs Procedures (as amended).
Google Scholar

Wilson, J., Mann, C. & Otsuki, T. (2003). Trade facilitation and economic development: Measuring the impact. The World Bank.
Google Scholar DOI: https://doi.org/10.1596/1813-9450-2988

Widdowson, D. (2006). Raising the Portcullis. Paper presented at the WCO Conference on Developing the Relationship between WCO, Universities and Research Establishments, Brussels.
Google Scholar

Widdowson, D. (2020). Managing customs risk and compliance: An integrated approach. World Customs Journal, 14(2), 63–80. https://doi.org/10.55596/001c.116418
Google Scholar DOI: https://doi.org/10.55596/001c.116418

Wolffgang, H.M. & Dallimore, Ch. (2012). The World Customs Organization and its role in the system of world trade: An overview. In European Yearbook of International Economic Law, Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-23309-8_19
Google Scholar DOI: https://doi.org/10.1007/978-3-642-23309-8_19

World Customs Organization. (2011). WCO Customs Risk Management Compendium. Brussels.
Google Scholar