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Customs Modernization Handbook

Author

Listed:
  • Luc De Wulf
  • José B. Sokol

Abstract

This handbook aims to make a positive contribution to the efforts that many countries are undertaking to modernize their customs administrations. The handbook views a competent and well-organized customs service as one that successfully balances its various responsibilities to ensure a high level of compliance with revenue objectives and regulatory requirements while at the same time intervening as little as possible in the legitimate movement of goods and people across borders. The handbook recognizes that conditions differ greatly across countries, so that each customs administration will need to tailor its modernization efforts to national objectives, implementation capacities, and resource availability.

Suggested Citation

  • Luc De Wulf & José B. Sokol, 2005. "Customs Modernization Handbook," World Bank Publications - Books, The World Bank Group, number 7216, December.
  • Handle: RePEc:wbk:wbpubs:7216
    as

    Download full text from publisher

    File URL: https://openknowledge.worldbank.org/bitstream/handle/10986/7216/31477.pdf?sequence=1
    Download Restriction: no
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    References listed on IDEAS

    as
    1. Luc De Wulf & José B. Sokol, 2004. "Customs Modernization Initiatives : Case Studies," World Bank Publications - Books, The World Bank Group, number 14911, December.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," Working Papers halshs-01179445, HAL.
    2. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," CERDI Working papers halshs-01179445, HAL.
    3. Dilay Çelebi, 2019. "The role of logistics performance in promoting trade," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 21(3), pages 307-323, September.
    4. Maur, Jean-Christophe, 2008. "Regionalism and trade facilitation : a primer," Policy Research Working Paper Series 4464, The World Bank.
    5. Fawzi Banao & Bertrand Laporte, 2022. "Terrorism, Customs and fraudulent Gold exports in Africa," CERDI Working papers hal-03889094, HAL.
    6. Kambale Mirembe, Omer, 2013. "Customs reforms in eastern Congo (DRC): Between norms and practices," IOB Working Papers 2013.04, Universiteit Antwerpen, Institute of Development Policy (IOB).
    7. Gitaru, Kelvin, 2017. "The Impact Of System Automation On Revenue Collection in Kenya Revenue Authority. (A Case Study of SIMBA)," MPRA Paper 80343, University Library of Munich, Germany.
    8. Florian A. Alburo, 2010. "The Development Impact of Information Technology in Trade Facilitation," ARTNeT Working Papers 78, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    9. Fawzi Banao & Bertrand Laporte, 2022. "Terrorism, Customs and fraudulent Gold exports in Africa," CERDI Working papers hal-03889094, HAL.
    10. Gnutzmann-Mkrtchyan, Arevik & Volmer, Maximilian, 2022. "EU trade policy reform: towards reciprocal concessions with developing countries," Hannover Economic Papers (HEP) dp-697, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.

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