Customs Administration

Parthasarathi Shome
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Parthasarathi Shome: London School of Economics

Chapter 36 in Taxation History, Theory, Law and Administration, 2021, pp 473-485 from Springer

Abstract: Abstract Customs administration fits into an overall tax administration structure in terms of customer focus, administration structure, people or personnel, analysis and strategy. It has to meet growing client expectations for higher service standards. In the process, the best practice customs administrations have radically transformed their structures and business processes, taking advantage of the opportunities that recent rapid advances in technology offer. Yet there are certain functions that are specific to a customs administration in its domestic activities and, in particular, in international liaison aspects. There is no doubt that customs should provide seamless service rather than becoming an impediment to international economic relations through bureaucratic approaches and that information and communications technology (ICT) is playing an increasing role in customs processes. However, there are growing complexities faced by border agencies in trade facilitation challenged by security, money laundering and smuggling with the spread of globalisation. The World Customs Organization (WCO) plays a role in bringing administrations closer in enhancing international economic relations. Specialised skills, competencies, tools and processes are needed, supported by adequate resources, to achieve a world-class customs administration. This chapter focuses primarily on those functions that comprise unique challenges in a customs administration.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-030-68214-9_36

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DOI: 10.1007/978-3-030-68214-9_36

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