Customs Modernization Handbook

De Wulf, Luc ; Sokol, José ; B.

Washington, DC:World Bank

关键词: AIR TRANSPORT;    AUDITS;    CARGO;    CARRIERS;    CERTIFICATES OF ORIGIN;   

DOI  :  10.1596/0-8213-5751-4
RP-ID  :  31477

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This handbook aims to make a positivecontribution to the efforts that many countries areundertaking to modernize their customs administrations. Thehandbook views a competent and well-organized customsservice as one that successfully balances its variousresponsibilities to ensure a high level of compliance withrevenue objectives and regulatory requirements while at thesame time intervening as little as possible in thelegitimate movement of goods and people across borders. Thehandbook recognizes that conditions differ greatly acrosscountries, so that each customs administration will need totailor its modernization efforts to national objectives,implementation capacities, and resource availability.