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  Microsoft Word - WTACCKAZ50A1_LEG_2

Article 306 Determination of Customs Value for Exported Goods 1. The customs value of goods, which are exported from the customs territory of the Republic of Kazakhstan, shall be determined based on the transaction value paid or payable during the sale of goods for export. 2. (...) Article 307 Determination of the Customs Value of Imported Goods The customs value of goods imported onto the customs territory of the Republic of Kazakhstan shall be based upon the general principles of customs valuation under the General Agreement on Tariffs and Trade (hereinafter referred to as GATT/WTO). (...) Article 309 Method for Determining the Customs Value Based on the Transaction Value of Imported Goods 1.

Score: 887087.5 - https://www.wto.org/english/th...e/kaz_e/WTACCKAZ50A1_LEG_2.pdf

  Microsoft Word - Res

If the documents confirming prices are submitted to the State Customs Service of Ukraine (invoices, proforma invoice), and information contained in these documents is considered reliable, the customs value of goods shall be determined based on the submitted documents. (...) If it is impossible to determine customs value of goods based on the submitted documents and if there is no information about the import of similar goods, customs value shall be determined based on the price of identical goods which cleared customs earlier taking into account following requirements: a) not identical goods which have similar properties and composed of similar components enabling them to be utilized for the same purposes as goods subject to valuation and to be commercially interchangeable shall be considered similar. (...) The customs value declared by the person and information regarding its determination shall be based upon reliable and documentary confirmed information.

Score: 882058.1 - https://www.wto.org/english/th...e/ukr_e/WTACCUKR59A1_LEG_1.pdf

  Compendium

Compendium Language: العربية 中文 English Français Русский Español Chercher   Accueil A propos de DPIDG Qui nous sommes Contactez nous (EN) Thèmes Participation et responsabilisation Innovation et TIC Renforcement des institutions Innovation et transformation Public Institutions for SDGs Appui intergouvernemental CEPA SMSI+10 Recherche Enquêtes e-gouvernement ONU Rapport mondial sur le secteur public Publications (EN) Bases de données (EN) Renforcement des capacités Outils d'évaluation (EN) Projets (EN) Capacity Development Nouvelles et événements Actualités & Medias (EN) Journée de l'ONU pour le Service Public Forums mondiaux Forum sur la gouvernance d’Internet Calendrier COVID-19 Webinars Accueil A propos de DPIDG Qui nous sommes Contactez nous (EN) Thèmes Participation et responsabilisation Innovation et TIC Renforcement des institutions Innovation et transformation Public Institutions for SDGs Appui intergouvernemental CEPA SMSI+10 Recherche Enquêtes e-gouvernement ONU Rapport mondial sur le secteur public Publications (EN) Bases de données (EN) Renforcement des capacités Outils d'évaluation (EN) Projets (EN) Capacity Development Nouvelles et événements Actualités & Medias (EN) Journée de l'ONU pour le Service Public Forums mondiaux Forum sur la gouvernance d’Internet Calendrier COVID-19 Webinars Compendium of Digital Government Initiatives Completely paperless procedure for export of goods Description: "As a result of the introduction of digital customs and the paperless customs environment with the introduction of the new software from 1st April 2020, the customs procedure for export is completely paperless. Exporters, in addition to not having to submit a customs declaration for export, do not need to submit the accompanying customs documents, such as invoice, CMR. (...) In addition to regular customs procedures, simplified customs procedures allow companies to clear goods within 24 hours.

Score: 880302.5 - https://publicadministration.u...nt/Compendium/CompendiumID/302

  Compendium

Compendium Language: العربية 中文 English Français Русский Español Buscar   Inicio Acerca de nosotros Quienes somos Contáctenos (EN) Temas Participación y Responsabilidad Innovación y TIC Fortalecimiento Institucional Servicio público de innovación y transformación Public Institutions for SDGs Apoyo intergubernamental CEAP CMSI+10 Investigación Encuestas e- Gobierno de la ONU INFORME MUNDIAL SOBRE EL SECTOR PÚBLICO Publicaciones (EN) Bases de datos (EN) Desarrollo de capacidades Herramientas de Evaluación (EN) Proyectos (EN) Capacity Development Noticias y Eventos Medios de comunicación (EN) DIA DEL SERVICIO PUBLICO DE LAS NACIONES UNIDAS Foros Global Internet Foro Gorvernment Calendario COVID-19 Webinars Inicio Acerca de nosotros Quienes somos Contáctenos (EN) Temas Participación y Responsabilidad Innovación y TIC Fortalecimiento Institucional Servicio público de innovación y transformación Public Institutions for SDGs Apoyo intergubernamental CEAP CMSI+10 Investigación Encuestas e- Gobierno de la ONU INFORME MUNDIAL SOBRE EL SECTOR PÚBLICO Publicaciones (EN) Bases de datos (EN) Desarrollo de capacidades Herramientas de Evaluación (EN) Proyectos (EN) Capacity Development Noticias y Eventos Medios de comunicación (EN) DIA DEL SERVICIO PUBLICO DE LAS NACIONES UNIDAS Foros Global Internet Foro Gorvernment Calendario COVID-19 Webinars Compendium of Digital Government Initiatives Completely paperless procedure for export of goods Description: "As a result of the introduction of digital customs and the paperless customs environment with the introduction of the new software from 1st April 2020, the customs procedure for export is completely paperless. Exporters, in addition to not having to submit a customs declaration for export, do not need to submit the accompanying customs documents, such as invoice, CMR. (...) In addition to regular customs procedures, simplified customs procedures allow companies to clear goods within 24 hours.

Score: 880302.5 - https://publicadministration.u...nt/Compendium/CompendiumID/302

  UMTS Deployment, Ver

Tariff policy and its evolution UMTS Deployment, Version 3.1.3 3DG/Slide of 24 UMTS Deployment Rel-5 " IP real time application support Rel-4 " More reliable packet transfer in the core network " Evolution from GPRS and « best effort » Rel-99 " Full set of WCDMA technology " Evolution of the core network from GSM to support the new RAN Features of UMTS releases (1) UMTS Deployment, Version 3.1.3 4DG/Slide of 24 UMTS Deployment Features of UMTS releases (2) • Services as available with GSM • Multimedia messaging • Authentication algorithm • Transcoder-Free Operation (TrFO) • Tandem Free aspects for 3G and between 2G and 3G systems • Development/Selection of a Multi-Rate Wideband Speech Codec (50Hz- 7kHz) for Wideband Speech Telephony in multiple radio environments • IP-based multimedia services • Virtual Home Environment (VHE) and Open Services Architecture (OSA) evolution • Location Services (LCS) in Circuit Switched and Packet Switched domains • Push Services • Enhancements to: − Security − VHE − OSA − Global Text Telephony − Location Services − 3G radio access Services & System Aspects Release 1999 Release 4 Release 5 UMTS Deployment, Version 3.1.3 5DG/Slide of 24 UMTS Deployment Features of UMTS releases (3) • Completely new Radio Access Network (UTRAN), built “from scratch” • Different base technology compared to GSM: Wideband CDMA instead of TDMA • New TDD mode (1,28 Mcps) for narrowband applications • Intra-domain connection of RAN Nodes to Multiple Core Network Nodes • High Speed Downlink Packet Access • FDD and TDD (both 3.84 Mcps) • Adopted by ITU as part of the IMT 2000 family • Radio interface improvements, e.g.: − UTRA repeater • Radio Access Network improvements, e.g.: − Robust Header Compression (first use of IETF RFC 3095) • Evolution of UTRAN transport: support of IP and radio bearers for efficient IP-based multimedia services• Separation of resource reservation and radio link activation benefits to high bit-rate users 3G Radio Access Release 1999 Release 4 Release 5 UMTS Deployment, Version 3.1.3 6DG/Slide of 24 UMTS Deployment Features of UMTS releases (4) • CAMEL Phase 2 and 3 • Basic UMTS Security issues • Enable Bearer Independent CS Architecture • Provisioning of IP-Based Multimedia Services (SIP Call Control protocol) • Packet Switched (PS) Emergency Call Enhancements • CAMEL Phase 4 • ACSI (Advanced Speech Call Items) Call Forwarding Enhancements • Evolution of Transport in the CN • Non-Transparent Real Time Facsimile • Circuit Switched (CS) Emergency Call Enhancements • Intra Domain Connection of RAN Nodes to Multiple CN Nodes • Reliable end-to-end QoS for Packet Switched domain Core Network Release 1999 Release 4 Release 5 • EDGE • GPRS Tunnelling Protocol Enhancements • Handover • GPRS • GSM-UMTS internetworking • OSA • Mobile Station Classmark • Multicall • Circuit Switched Bearers in UMTS • Unstructured Supplementary Service Data • Transcoder-Free Operation • ASCI Enhancements • Operator Determined Barring (ODB) for Packet Oriented Services UMTS Deployment, Version 3.1.3 7DG/Slide of 24 UMTS Deployment UMTS Release 99 HLR SCP Circuit Domain UTRAN RNC Node B BSS BSC BTS PSTN/ PLMN IP/ATM Transport Plane Packet Domain GGSN 2G-3G MSC 2G-3G MSC Service & Home Environment Plane IuPS IuCS INTERNET 2G-3G SGSN UMTS Deployment, Version 3.1.3 8DG/Slide of 24 UMTS Deployment UMTS Release 5 HSS SCP UTRAN RNC Node B INTERNET PSTN/ PLMN QoS Enabled IP Transport Plane Packet Domain GGSN SGSN Service & Home Environment Plane Multimedia Session Control Plane Application Server IM Domain MGCF CSCF T-SGW MRF MGW IuPS MGCF: Media Gateway Control Function CSCF: Call State Control Function T-SGW: Transport-Signalling Gateway MRF: Multimedia Resource Function MGW: Media Gateway UMTS Deployment, Version 3.1.3 9DG/Slide of 24 UMTS Deployment UTRAN transport solutions Hub Node Hub Node Hub Node Hub Node Node B Node B Node B Node B Node B Node B Node B RNC RNCBackhaul Network UMTS Access Network UMTS Deployment, Version 3.1.3 10DG/Slide of 24 UMTS Deployment RAN: Key options ! (...) Speed of UMTS market growth UMTS Deployment, Version 3.1.3 13DG/Slide of 24 UMTS DeploymentService Platform: Functional architecture MultiMedia Portal Profile Syndacation Content Mngmt & Translation Content Providers GW & SCS UMTS Network 3G Applications Others Video-Audio Streaming Infotainment Gaming Unified Messaging Convergent Applications Location Based Services Users Presentation Users Services Payment M-Commerce Charging Rating Identification Authentication Application Middleware Customer Data Service Request Charging Data Application Open Bus Network Mngmt & Operation Common Services and Operations & Business Support UMTS Deployment, Version 3.1.3 14DG/Slide of 24 UMTS Deployment Service platform: Key options Service Category Market Segment Mobile Intranet/Extranet Access Mobile Internet Access Location Based Services Rich Voice Customized Infotainment Multimedia Messaging Service Business Business, consumer Business, consumer Business, consumer Consumer Consumer UMTS Deployment, Version 3.1.3 15DG/Slide of 24 UMTS Deployment Business Analysis modeling Capital Expenditures Macro economic Model Market Share Model M ar ke tin g an d te ch ni ca l M od el Economic Model Capital Cost Model GDP (Gross Domestic Product) Population Income distribution Inflation Market share Churn Revenues Operating Expenses License Tariff Usage Maintenance Salaries Interconnection Quality target Coverage target Corporate tax rate Depreciation Tax Net Income Cash-flow statement Total addressable market Subscribers IRR ($ or E and local currency) Service price UMTS Deployment, Version 3.1.3 16DG/Slide of 24 UMTS Deployment Total population over the service area RAN planning and UMTS deployment (1) User population & service penetration 64 128 384 PS 12 64 128 C S ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Customer base Customer base Customer base Customer base ConsumerBusiness Rural ConsumerBusiness Suburban ConsumerBusiness Urban ConsumerBusiness Dense urban UMTS Deployment, Version 3.1.3 17DG/Slide of 24 UMTS Deployment RAN planning and UMTS deployment (2) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Traffic loading Traffic loading Traffic loading Traffic loading RAN Dimensioning and Planning Tools UMTS Network Deployment Deployment strategies & policies UMTS Deployment, Version 3.1.3 18DG/Slide of 24 UMTS DeploymentRAN planning and UMTS deployment (3) 64 128 384 PS 12 64 128 CS RAN Dimensioning and Planning Tools Total population over the service area Traffic loading Traffic loading Traffic loading Traffic loading User population & service penetration UMTS Network Deployment Deployment strategies & policies ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Customer base Customer base Customer base Customer base ConsumerBusiness Rural ConsumerBusiness Suburbanl ConsumerBusiness Urban ConsumerBusiness Dense urban 64 128 384 PS 12 64 128 CS RAN Dimensioning and Planning Tools Total population over the service area Traffic loading Traffic loading Traffic loading Traffic loading User population & service penetration UMTS Network Deployment Deployment strategies & policies ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Customer base Customer base Customer base Customer base ConsumerBusiness Rural ConsumerBusiness Suburbanl ConsumerBusiness Urban ConsumerBusiness Dense urban 64 128 384 PS 12 64 128 CS RAN Dimensioning and Planning Tools Total population over the service area Traffic loading Traffic loading Traffic loading Traffic loading User population & service penetration UMTS Network Deployment Deployment strategies & policies ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Customer base Customer base Customer base Customer base ConsumerBusiness Rural ConsumerBusiness Suburbanl ConsumerBusiness Urban ConsumerBusiness Dense urban 64 128 384 PS 12 64 128 CS RAN Dimensioning and Planning Tools Total population over the service area Traffic loading Traffic loading Traffic loading Traffic loading User population & service penetration UMTS Network Deployment Deployment strategies & policies ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Customer base Customer base Customer base Customer base ConsumerBusiness Rural ConsumerBusiness Suburbanl ConsumerBusiness Urban ConsumerBusiness Dense urban Y0 Y1 Y2 YN-1 YN Y0 Y1 Y2 YN-1 YN 64 128 384 PS 12 64 128 CS RAN Dimensioning and Planning Tools Total population over the service area Traffic loading Traffic loading Traffic loading Traffic loading User population & service penetration UMTS Network Deployment Deployment strategies & policies ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Packet switched services Circuit switched services Customer base Customer base Customer base Customer base ConsumerBusiness Rural ConsumerBusiness Suburbanl ConsumerBusiness Urban ConsumerBusiness Dense urban UMTS Deployment, Version 3.1.3 19DG/Slide of 24 UMTS Deployment Net Present Value: Definition !

Score: 876702.7 - https://www.itu.int/ITU-D/tech.../warsaw2001/pdf/1_3_Grillo.pdf

  Recommendation of the Customs Co-operation Council on the Dematerialization of Supporting Documents

Recommendation of the Customs Co-operation Council on the Dematerialization of Supporting Documents RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL1 ON THE DEMATERIALIZATION OF SUPPORTING DOCUMENTS (June 2012) THE CUSTOMS CO-OPERATION COUNCIL, ACKNOWLEDGING that the Customs administrations by and large have introduced automated systems for cargo clearance and have committed to apply information technology to support Customs operations, where it is cost-effective and efficient for Customs and for the trade, CONSIDERING that the use of paper-based documentation in international trade is expensive, time-consuming and prone to error and malpractice, HAVING REGARD to provisions of Chapter 3 of the General Annex to the revised Kyoto Convention2, with regard to electronic lodgement of the supporting documents with Customs, RECOGNIZING the rapid development of cost-effective, secure and trusted solutions for electronic document management and repository services, and extensive adoption of these solutions by the industry and administrations, RECOGNIZING that international organizations, government agencies, and industry associations are increasingly introducing standard formats for electronic documents such as licences, certificates, and permits, and are promoting their use in the entire course of the international trade transaction, AIMING to promote paperless transactions for Customs clearance as an alternative to paper-based documentary requirements, DESIRING to reduce the cost of trade and to simplify trade procedures by alleviating the burden of delivering, storing, and presenting original paper-based supporting documents during Customs procedures, and DESIRING to enhance Customs control through the effective use of automated verification and by adopting the principle of risk management, RECOMMENDS that Members of the Council and all members of the United Nations Organization or its specialized agencies, and Customs or Economic Unions should as far as possible : (1) identify supporting documents that are normally required to accompany the cargo and goods declarations and examine the need for those documents for Customs clearance with a view to eliminating them; (2) discontinue the requirement of presenting supporting documents in hard copy, if they have already been presented in electronic form; 1 Customs Co-operation Council is the official name of the World Customs Organization (WCO). 2 International Convention on Simplification and Harmonization of Customs Procedures (as amended). (3) process the release and clearance of cargo based only on electronic declaration and automated verification; (4) enable automated Customs clearance systems to automatically verify information contained in dematerialized supporting documents where such information is accessible electronically in : (a) Other government agencies’ databases (b) Single Window environments (and Cargo Community Systems) (c) Private repositories. (...) The Secretary General will transmit this information to the Customs administrations of all Members of the Council. He will also transmit it to the Customs administrations of the Members of the United Nations Organization or its specialized agencies and to Customs or Economic Unions which have accepted this Recommendation. x x x

Score: 875621.4 - https://www.icao.int/Meetings/...n_SupportingDocuments-2012.pdf

  Microsoft Word - WTACCAFG5A1_LEG_11

Brokerage costs. 3. Import tax, tax and customs damages. 4. Profit of trader 5. All other related costs Method Fifth Article 7: If the price of goods were not determined based on the provisions of articles 3 through 6 of this regulation, it will be determined based on the Accounting Method. (...) Chapter Three Methods of Purchase, Sell, Delivery, Insurance Costs, and Transportation of Goods Purchase and Sell of the Commercial Goods Article 12: In order to prevent diverse understanding of the International Trade Terms and the risk in price determination of customs goods and also in order to inform and assure the parties (buyer and seller) engaged in the contract based on the principles of World Customs Organization (WCO) and World Trade Organization (WTO), purchase and sell of the trade goods are handled based on the following methods: 1. (...) Lack of Documentation Based on Information Provided by the First Claimer Article 17: If for determining the customs price of goods except for the information provided by manufacture, seller or their representatives other information is provided, the customs officials are under obligation to inform the claimer about the source of such an information.In such a case, the information provided by the first claimer is not documented.

Score: 875323.7 - https://www.wto.org/english/th...e/afg_e/WTACCAFG5A1_LEG_11.pdf

  Malaysia

DNT recovers its investment through charging the users based on the following business model: 1. Usage (based on the message size (kilobyte) transmitted) 2. (...) Ref Service Charging Mechanism 1. Electronic Customs Declarations Usage (based on KB) 2. Electronic Customs Duty Payment Usage (based on KB) 3. Electronic Permits Document-based 4. Electronic Manifests Usage (based on KB) 5.

Score: 870361.3 - https://unece.org/fileadmin/DA...sw_cases/Download/Malaysia.pdf

  Federal Department o

Federal Department of Finance FDF Federal Customs Administration FCA Implementation of National and Inter- national Transit procedures WTO Trade Facilitation Committee Geneva, 10.10.2018 2 Federal Department of Finance FDF Federal Customs Administration FCA Introduction National and International Transit Procedures / Roman Brühwiler / 10.10.2018 • Customs transit procedures allow the movement of goods under suspension of duties and taxes within or across customs territories • For Switzerland as a landlocked country efficient transit procedures are crucial to ensure market access • Given the geographical location of Switzerland at the centre of the European Union it is equally important to facilitate the movement of goods from/to European neighbours across its territory 3 Federal Department of Finance FDF Federal Customs Administration FCA Transit Procedures • National transit procedure • Regional transit procedure: Convention of 20 May 1987 on a common transit procedure (EU, EFTA, FYROM, Serbia, Turkey) • Carnet TIR • Carnet ATA • Transit based on Manifest in the framework of the the Revised Rhine Navigation Act • Transit of postal consignments based on the Universal Postal Union Constitution National and International Transit Procedures / Roman Brühwiler / 10.10.2018 4 Federal Department of Finance FDF Federal Customs Administration FCA Transit Procedures • National transit procedure • Regional transit procedure: Convention of 20 May 1987 on a common transit procedure (EU, EFTA, FYROM, Serbia, Turkey) • Carnet TIR • Carnet ATA • Transit based on Manifest in the framework of the the Revised Rhine Navigation Act • Transit of postal consignments based on the Universal Postal Union Constitution National and International Transit Procedures / Roman Brühwiler / 10.10.2018 5 Federal Department of Finance FDF Federal Customs Administration FCA National Transit Procedure • Legal base: Article 49 of the Customs Law of 18. March 2005 (SR 631.0), Articles 152-155 of the Customs Ordinance of 1. November 2006 (SR 631.01) and Articles 42-46 of the Customs Ordinance of 4. April 2007 of the Federal Customs Administration (SR 631.013) • Applied for goods moving across or between two locations within the customs territory, e.g.: • From a customs warehouse to an airport • From one customs office at the border to another National and International Transit Procedures / Roman Brühwiler / 10.10.2018 6 Federal Department of Finance FDF Federal Customs Administration FCA Convention of 20 May 1987 on a common transit procedure • Legal basis: Convention of 20 May 1987 on a common transit procedure (amended on 5.

Score: 866660.6 - https://www.wto.org/english/tr..._e/comm_e/meet_oct18_che_e.pdf

  WORLD TRADE WT/MIN(9

Such techniques, built around information based selectivity, mean that Customs intervention will be beneficial to both the national security interest while permitting legitimate trade to proceed quickly across national frontiers. (...) The business of Customs is complex and based on a number of critical interdependencies. (...) Modern legislation, effective human resource policies incorporating integrity programmes, soundly based organizational structures, a service based culture, the provision of high tech inspection aids are all examples of critical elements that are the mark of a high quality Customs administration.

Score: 864237.2 - https://www.wto.org/english/th...inist_e/min98_e/mc98_e/st5.pdf