by inefficient customs procedures and weak rule of law which are costing businesses even more than discriminatory tariffs …

This paper seeks to assess the effectiveness of customs policies in increasing the resources devoted to controlling and … in Ecuador contributes to reducing customs fraud. To this end, we identify and estimate a transfer function model (ARIMAX … combat customs fraud does not always achieve the objective of reducing customs evasion. …

, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration. For …

Scope of the article will cover analysis of special customs procedures and other facilitations that can be used in MRO … business. The two research questions that are answered in the paper are: what customs procedures can be used, how they work and … present a very basic level of special customs procedures usage and a variant in which all presented possibilities would be …

The paper presents the main aspects related to the modernisation process of the European Union customs legislation and … identifies a series of benefits that arise from implementing the measures of the Modernised Community customs code. In this … context, foreign trade companies must adapt their logistics strategies to the new customs system, a necessary condition in …