• International Commerce and Information Review
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• v.9 no.3
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• pp.205-229
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• 2007

This study analyzed relation with risk recognition degree by customs business of customs brokers and actuality insurance accident occurrence. These study finding that risk recognition by customs work area of customs brokers and actuality insurance accident occur did not agree. So customs brokers more elevate risk recognition of entry field, origin/trademark right, HS and customs tariff application, customs refund, price estimation that are high the insurance accident rate. and they may have to do emphasis administration through employee education and ability elevation. Specially, operation risk that is produced from charge employee's simplicity mistake who tax invoice omission, a tax use mistake, document nondelivery, notice dispatch delayed action, may have to manage through moral management and employee bylaws and education, employee guidance etc. Also, they publicize these contents to import and export enterprise, and practice risk management of high risk business in priority through education and public information. so we will have to make can do more effective risk management.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.37
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• pp.253-273
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• 2008

The thesis examines the problems for improvement of clearance procedure and shows the various ways of overcoming them. Practical implications regarding the innovation of clearance procedure are as follows. First, the basis of information for customs clearance service should be built for unifying customs clearance information and imports and exports goods. Second, Customs Service need to keep on trying continuously that customs clearance system should be inter-convertible in the inside and outside of the country. Third, reliable law and execution system should be needed to revitalize customs clearance business and the government need to take measures for new system which is suitable for our own country. Finally, mutual cooperation administration system for customer in domestic and foreign country should be made for supplying high quality clearance service. As we have reviewed above contents, the customs clearance business meet the needs of innovation with new information technique to overcome lots of problems which come by when we execute simplification of customs clearance procedure and customs inspection administration fairly. As well as, when we review a few methods in the line of our customs system, we need strongly completion of related system and arrangements in trade business and similar fields. Hereafter we hope the limitation of this study should be overcome by the process of proper inspections through subsequent studies.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.151-164
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• 2021

The paper identifies the enablers (drivers) and inhibitors (barriers) influencing e-customs implementation in Vietnam (known as a developing country with a lower technological environment) along with determining the impact of e-customs on firm performance. The survey was conducted with the representatives (managers) of firms in five cities and provinces dominating Vietnam's international trade. The data was analyzed using structural equation modeling (SEM). The findings show two significant drivers (enablers) - relative advantages and national culture, while compatibility and ease of use are the barriers. Previous studies showed that cultural dimensions related to 'uncertainty acceptance' and 'individualism' encourage innovation; however, this paper demonstrates that 'uncertainty avoidance' and 'collectivism' promote e-customs deployment in Vietnam. Previously, Vietnamese culture was known for scoring high on cultural dimensions related to 'power distance' and 'short-term orientation'. However, today, as an emerging country, Vietnamese has switched to 'low distance' and 'long-term orientation', especially in terms of e-customs innovation. Additionally, the paper also emphasized that e-customs implementation had a positive influence on firm performance in Vietnam. Based on the results of the paper, policy-makers can devise essential solutions to enhance e-customs implementation as well as managers of firms can set-up strategies to adapt to the modernized environment.

• International Commerce and Information Review
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• v.11 no.4
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• pp.289-312
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• 2009

Under the circumstance of increasing international trade volumes and limitation of customs human resources, it is necessary to shift the customs' revenue collection activities and audit method from a transaction-based approach to an account-based approach. Thus, in 1997, U.S. Customs services established the Account Management Program. The Account Management Program is designed to increase importer compliance and improve customer service through one-on-one interaction with business entities and a designated Customs representative(Account Manager). The Account Management Program is a comprehensive process that includes the following stages and activities ; selection of a potential Account, establishment of the Account, management of the Account. In 2009, Korea Customs service introduced and executed the Account Management Program. But owing to its early stages, Korea Customs service does not suggest effective direction of development of the AM program. So I can propose the following improvements of the Account Management Program in Korea. Firstly, the Account Managers have to be assigned more traders than AEOs(Authorized Economic Operators). Secondly, it is necessary that Customs service appoints part-time port Account Managers to help more traders to improve customs compliance. Thirdly, thought should be given as to Account can be expanded to encompass both small and medium enterprises(SME) by providing customs brokers managing their customs business on the behalf of the SME with the Account Managers. Lastly, Customs service has to establish performance measures and action plan for the Account Management Program.

• International Commerce and Information Review
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• v.8 no.3
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• pp.259-275
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• 2006

The purpose of this study is to analyze trade environment and examine a commercial practices for a successful launching of Indian market In general, Indian trade environment is composed of a natural environment, religious peculiarity, history and politic and economic prospect. In order to understand Indian commercial practices and secure business achievements, its national character, mode of living, customs related to foods and social relations such as exchange of gifts, religious taboos, tendency of product preference should be recognized. The results of the study indicate mostly that even though an excellent brand image, a good quality and an efficient sales network are a basic factor for making of a successful business, practically it is more important to understand a business customs and national character of indian people. Because business is accomplished through relationship between human beings eventually.

• Journal of Intelligence and Information Systems
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• v.29 no.1
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• pp.203-214
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• 2023

The Korea Customs Service is efficiently handling business with an electronic customs system that can effectively handle one-stop business. This is the case and a more effective method is needed. Import and export require HS Code (Harmonized System Code) for classification and tax rate application for all goods, and item classification that classifies the HS Code is a highly difficult task that requires specialized knowledge and experience and is an important part of customs clearance procedures. Therefore, this study uses various types of data information such as product name, product description, and product image in the item classification request form to learn and develop a deep learning model to reflect information well based on Multimodal representation learning. It is expected to reduce the burden of customs duties by classifying and recommending HS Codes and help with customs procedures by promptly classifying items.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.53
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• pp.315-336
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• 2012

In year 2011 export volume of South Korea surpassed 500billion USD and overall trade volume has exceeded one trillion USD. South Korea is ranked at 7th in the world by its export volume. Such an expansion of the trade volume leads to growth in customs clearance service demand. However, there are only handfuls of studies on the efficiency of customs clearance service which customs broker provide. If the efficiency in this study is not absolute, it shows relative efficiency to decision making unit. In this research survey was conducted targeting members of Korea Customs Brokers Association. Based on the survey improvement plans to enhance efficiency of customs clearances are as follows. First, rationalize the customs broker fee. Second, setup batch processing system to improve efficiency of the work process. Third, develop new area of task such as FTA and AEO certification. Forth, raise service quality by improving professionalism of customs brokers. Fifth, work efficiency of the office in the capital area will increase. Sixth, when inspecting import export cargo, customs broker should attend at the scene by their choice. Meanwhile, difference analysis on competent customs, type of office, and duration of the business was done but all the aspects were rejected. Such aspects does not influence on its effectiveness.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.213-224
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• 2020

The study assesses the impact of trade liberalization factors on changes in customs revenues in Vietnam. Research data was conducted between 2002 and 2017 on the official website of the Government's Web Portal and The World Bank. This paper uses the vector error correction model to estimate the short-term and long term relationship between data series. The results have proven that tariff reductions have a positive effect on short-term and long-term customs revenues in Vietnam. However, the implementation of other international commitments on trade liberalization has positive short-term and long-term negative impacts on customs revenues in Vietnam. The study's results also show that exchange rate has no effect on changes in customs revenues in the short term but it has a strong impact on increasing customs revenues in the long run. Based on these findings, the article also suggests a number of policies to ensure customs revenues in Vietnam in future. In order to ensure customs revenues, the government of Vietnam should: (1) having some policy to improve the efficiency of customs management in Vietnam; (2) Building appropriate VND exchange rate policy; (3) Establishing reasonable non - tariff barriers to prevent fraud and ovations cause losses in customs revenues.

• Asia-Pacific Journal of Business
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• v.2 no.1
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• pp.74-90
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• 2011

The main object of this paper is the clearance procedure reengineering of china customs. By the method of documentary research, the paper has tried to look for a new clearance procedure of china customs which be more reasonable through the study of clearance procedure reengineering of china customs. As a result, systematic research is needed to gather information, and regulations of china clearance procedure, the systematic and comprehensive cleanup si re-quired.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.39
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• pp.313-344
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• 2008

The role of Customs Service has changed significantly in recent times, and what may represent core business for one administration may fall outside the sphere of responsibility of another. This is reflective of the changing environment in which customs authorities operate, and the corresponding changes in government priorities. Since the terrorist attacks on the United States in 2001, customs administrations around the world have been developing AEO programs in which they grant AEO status to operators who are well-compliant with the supply chain security standards. These programs also provide such operators with trade facilitation measures under the customs procedures, acknowledging the importance of ensuring secure and facilitated trade. Thus, this paper analysed leading countries's AEO program regime focused on the two fold : (1)provide an overview and present a implication of its AEO program ; (2)offer an appropriate proposal to Korea Customs Service's new program.