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Legal aspects of customs duty The aim of my diploma thesis is to define the concept of customs duty, describe and analyze the current legal regulation of customs duty in the Czech Republic and European Union, to explain the process of determining the customs debt and to answer the question if customs duties and customs authorities are important today or not. The thesis is divided into five chapters. The first chapter is divided into three subchapters, which are focused on the characteristics and definition of custom duty, its functions and its types from a theoretical perspective. The second chapter deals with the history of customs duty and presents a brief description of its development in the present Czech Republic. It is divided into two subchapters; the first is dedicated to the development of customs duty until the establishment of Czechoslovakia, the second focuses on its development until the establishment of the independent Czech Republic. The third chapter focuses on the current customs legislation and also mentions some legislation that will become applicable in the future. It is divided into three subchapters. The first subchapter is devoted to the sources of customs law at the international level and also mentions some major international organizations. The second describes legislation...

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-12T12:35:52Z No. of bitstreams: 1 Herbert Cornelio Pieter de Bruyn Júnior.pdf: 2562710 bytes, checksum: ff22edd588ef90bbf07e3a5bc3ed4e38 (MD5) / Made available in DSpace on 2017-01-12T12:35:52Z (GMT). No. of bitstreams: 1 Herbert Cornelio Pieter de Bruyn Júnior.pdf: 2562710 bytes, checksum: ff22edd588ef90bbf07e3a5bc3ed4e38 (MD5) Previous issue date: 2016-12-13 / This thesis intends to demonstrate the constitutionality of the forfeiture penalty in the Brazilian Customs Law through a syntactic, semantic and pragmatic analysis of the rule. It examines, therefore, the concept of sanctions, the foreign trade context, the meaning of this penalty in the current legislation and the way the administrative bodies and case law have applied these rules / Com o escopo de demonstrar a constitucionalidade da pena de perdimento no Direito Aduaneiro brasileiro, esta tese analisa a questão sobre os prismas sintático, semântico e pragmático da norma. Analisa-se, portanto, o conceito de sanção, o contexto do comércio exterior, o significado dessa pena na legislação vigente, bem como a maneira pela qual, tem-se dado, pela administração e jurisprudência, a aplicação dessas normas

On Sept. 11, 2001, three planes crashed into the upper floors of Twin Towers of the World Trade Center and the Pentagon. It was an apparent terrorist¡¦s attack on U.S.A. The terrorist¡¦s attacks have caused thousands of people¡¦s death. The world-wide aftermath of this catastrophe has also brought about massive changes in the way of life. Many countries have further acknowledgement of the importance of society¡¦ security and country¡¦s border control. This is especially true in the perception of social security and people¡¦s privacy. Customs is a symbol of sovereignty and a country¡¦s border control. It not only takes charge of duty collection and smuggling interdiction, but also protects national security and social stability. Furthermore, Customs executes trade policies, curbs counterfeit goods, and enforces environmental protection policies. At the beginning of the new millennium, the global village has gradually formulated a mainstream concept that international interactions will be more and more pervasive. In the future, Customs will play an even greater role in national financial administration. ¡§International Regime¡¨theory is a very important point at international relation issue, ¡§International Regime¡¨can be defined as a set of implicit or explicit principles¡Bnorms¡Brules¡Band decision-making procedures in which actor¡¦s expectations converge in a given area of international relations. ¡§World Customs Organization¡¨is the best symbol to reveal International Regime theory and the function of Customs. The missions of World Customs Organization (WCO) are as follows: 1. WCO establishes, maintains, supports and promotes international instruments for the harmonization and uniforms application of simplified and effective Customs systems and procedures governing the movement of commodities, people and conveyances across Customs frontiers. 2. WCO reinforces its¡¦ members¡¦ efforts to secure compliance with their legislation, by endeavoring to maximize the level of effectiveness of members¡¦ co-operation with one another and with international organizations in order to combat Customs violations and other transnational offences. 3. WCO assists its¡¦ members in their efforts of meeting the challenges of the modern business environment and efforts of adapting to the changing circumstances. WCO also promotes communication and co-operation among members or with other international organizations. It can effectively foster integrity, human resource development, Customs transparency, management improvements and working methods. This thesis is to conduct a comparative analysis on Taiwan Strait, both sides¡¦ Customs legal base, organization level, clearance & revenue collection, anti-smuggling, anti-terrorism, and other subjects. The analysis is based from 1949, the year of dividing sovereignty across the Taiwan Strait. For years, the two Customs administrations across the Taiwan Strait have enforced their own different systems under the authority of their respective government. Although reciprocal contacts and communications have been slow and symbolical in the past, both sides still have the same language and same race. Most of all, both Customs authorities have the sameness: the major and concurrent missions of duty collection, anti-smuggling and anti-terrorism etc. Therefore, by utilizing international regime¡¦s cooperation institute system, Customs between Mainland China and Taiwan can construct pragmatic and existing institutes for mutual benefits. In order to meet the rules after both sides¡¦ entering WTO in 2002, both sides Customs will review their organization with new administration. Under norms of international Customs practice, we will progressively reform Customs operation, enhance administrative efficiency and upgrade the quality of service to achieve our goals of barrier-free clearance, and to facilitate our national economic growth. Depending on international trade, economy norms and Customs function- co-operations, both sides shall be establishing systematized rules and bilateral mechanism in the near future. Moreover, both sides will be able to reach a consensus so that a win-win situation can be created. This thesis is written to be expected for the contributions as below: 1. We will acknowledge that Customs is a symbol of sovereignty and an organization of a country¡¦s border control. After USA 911 disaster, anti-terrorism and anti-smuggling of illegal articles on border have become the focus of Customs missions. 2. World Customs Organization (WCO) is an essential institution at international trade and economy relation issue. It could frame a norm basis to facilitate two sides¡¦ Customs cooperation. 3. Across the Taiwan Strait, two sides¡¦ Customs should shoulder the bridge role of economy cooperation and provide mutual smuggle information to each other so as to combat drug smuggling and illegal activities. 4. Customs could be a frontier of country diplomacy. When Mainland China & Taiwan¡¦s diplomacy relations can¡¦t make a breakthrough in difficult situations and positions, Customs may assist government in playing a role of negotiator on trade and economy matters. 5. As the work of ¡§Three Links¡¨ is related as closely as to the Customs business, constructing Interactive Mechanism of Customs between Mainland China and Taiwan is an absolute necessity.

This article addresses the issue referred to the sanctioning power of the State, which is exercised in two areas (penal and administrative) derived from a single power that allows the State to repress behaviors considered harmful to the development of society. Likewise, the authors have analyzed the Administrative General Procedure Law, where it has been clearly established that all sanctioning administrative procedure should apply the basic principles that protect the rights of the citizens. In this way, the State must apply the principle of guilt, principles of causation, presumption of innocence, among others, to judge customs infringements. / El presente artículo aborda la temática referida al poder sancionador del Estado, el cual es ejercido en dos ámbitos (penal y administrativo) derivados de una única potestad (ius puniendi) que le permite reprimir conductas consideradas nocivas para el desarrollo de la sociedad. Asimismo, se analiza la Ley del Procedimiento Administrativo General donde se ha establecido con claridad que en todo procedimiento administrativo sancionador se deben aplicar los principios básicos que tutelan los derechos de los administrados. De esta forma, se deberá aplicar el principio de culpabilidad, principios de causalidad, presunción de inocencia, entre otros, para juzgar las infracciones aduaneras.

The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax environments where they are. Nonetheless, the relationship is not always a factor in determining the price, which can be tested by a Study of Transfer Pricing (for customs purposes) to develop the comparative method with respect to transactions between two unrelated companies under identical or similar conditions, contained in Andean Community Resolution 1684, providing evidence to apply the following procedures:a) Analysis of the Circumstances of the Sale, or b) Using a Criterion Value. / El Valor en aduanas es la base imponible para los tributos a la importación, definido en el Acuerdo de Valoración de la OMC como el valor de transacción, es decir, el precio realmente pagado o por pagar por las mercancías. Sin embargo, el precio pactado entre empresas vinculadas podría no aceptarse, dado que podrían fijarse de manera que puedan sacar ventajas de los entornos fiscales donde se encuentran. Sin perjuicio de ello, la vinculación no siempre es un factor de determinación del precio, lo cual se puede probar mediante un Estudio de Precios de Transferencia (para efectos aduaneros) que desarrolle el procedimiento comparativo respecto de operaciones entre dos empresas no vinculadas en condiciones iguales o similares, contenido en la Resolución 1684 de la CAN, aportando pruebas que permitan aplicar los siguientes procedimientos: a) Análisis de las Circunstancias de la Venta, o b) Utilización de un Valor Criterio.

La tesi di dottorato esamina il tema della regolamentazione delle infrazioni alla disciplina doganale dell’Unione europea e delle relative sanzioni. La prima parte della tesi descrive le tappe rilevanti nel passaggio dall’unificazione tariffaria alla codificazione della legislazione doganale dell’Unione. Successivamente, è trattato il tema della compenetrazione tra potestà normativa dell’UE e residui ambiti di sovranità degli Stati membri in materia doganale, anche in riferimento al ruolo attualmente ricoperto dai principi generali del diritto, in particolare, per l’esercizio delle prerogative sanzionatorie. La seconda parte della tesi procede nell’esame della compatibilità tra il quadro normativo in materia di sanzioni doganali, precedentemente delineato, e la rilevante disciplina internazionale multilaterale. Infine, sono analizzati i profili di (in)coerenza tra le esigenze connesse alla realizzazione di un uniforme regime doganale dell’Unione e l’attuale contesto di diritto dell’UE, con particolare riferimento ai caratteri propri delle basi giuridiche, rilevanti per l’approntamento di una disciplina sanzionatoria doganale di fonte sovranazionale, ed alla concreta conformazione dei primi tentativi di normazione della materia. / The thesis examines the topic of the regulation of infringements to the European Union customs discipline, and the related sanctions. The first part describes the relevant steps in the transition from tariff unification to the codification of the EU customs legislation. Subsequently, the subject of the interpenetration between EU legislative power and residual areas of sovereignty of the Member States in customs matters is dealt with, also in reference to the role currently held by the general principles of law, in particular, for the exercise of the sanctioning competence. The second part of the thesis proceeds in examining the compatibility between the regulatory framework on customs sanctions, previously outlined, and the relevant international multilateral discipline. Finally, the thesis analizes the profiles of (in)coherence between the requirements related to the implementation of a uniform customs regime and the current EU law context, with particular reference to the characteristics of the legal bases, relevant for the setting of a supranational customs sanctioning discipline, and to the concrete conformation of the first attempts at regulating the matter.

This paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution are examined. Thus, from such starting point, through a precise enumeration of statutory rebuttable presumptions whose intention can be presumed whenever it is difficult for Tax Authorities to prove such presumptions, I intend to find legal solutions to determine the grounds for its replacement without affecting the rights of the relevant individuals or legal entities when the customs infringements are decided. / El presente artículo aborda el estudio del régimen de responsabilidad objetiva que subsiste en materia infraccional aduanera, los fundamentos sostenidos para su existencia o pervivencia, y sus consecuencias. Asimismo, se desarrollan los argumentos contrarios a dicho régimen de imputación de la responsabilidad. Así, y partido de ello, se tratan de encontrar soluciones jurídicas que, sin vulneren los derechos de los administrados al juzgar las infracciones aduaneras, permitan resolver el fundamento de su sustitución, y ello, mediante un correcto establecimiento de presunciones legales relativas que permitan presumir la intención, cuando ella sea de difícil comprobación para el Fisco.

In several countries drawback is a tool for promoting non-traditional exports. However, this custom procedure can not be used by all producers-exporters companies because its use involves strict compliance of the conditions approved by customs law. In the peruvian case, the level of use of drawback is more intensive in certain industries, providing a support for the competitiveness of companies which should be strategically used. / En diversos países el drawback es un mecanismo de promoción de las exportaciones no tradicionales. Sin embargo, este régimen aduanero no puede ser utilizado por todas las empresas productoras-exportadoras pues su acogimiento implica el estricto cumplimiento de las condiciones aprobadas en la legislación aduanera. En el caso peruano, el nivel de utilización del drawback es más intensivo en determinadas industrias, lo que constituye un apoyo para la competitividad de las empresas que debería ser estratégicamente utilizado.

Avec les accords euro-méditerranéens d’association, les pouvoirs publics algériens sont appelés à respecter les engagements internationaux et régionaux qui en résultent. Il s’agit en particulier de mettre en conformité les administrations fiscales et douanières. En effet, les transformations économiques et juridiques que produit la mise en place de ce genre d’accord d’association interpellent notamment les législateurs algériens pour entreprendre des réformes fiscales et douanières qui s’imposent par la libéralisation des échanges. L’objectif est donc de rapprocher le droit fiscal et douanier de l’Algérie avec les législations en vigueur dans les Etats de l’Union européenne et plus généralement euro-méditerranéens. C’est dans ce cadre que notre sujet se propose d’approcher et de débattre la réforme fiscale et douanière en Algérie. Pour cela, ce travail débute par une réflexion sur cet accord d’association, qui passe par l’évolution des relations entre l’Algérie et l’Union européenne. Puis nous abordons plus précisément la question des réformes fiscales et douanières en Algérie dans le cadre de cet accord d’association. Pour terminer nous traitons de l’importance de la bonne gouvernance financière dans le cadre de l’intégration régionale. / With the Euro-Mediterranean Association Agreements, the Algerian authorities are required to comply with the resulting international and regional commitments. This concerns in particular the conformity to the tax and customs administrations. In fact, the economic and legal transformations implemented by such an association agreement demand the Algerian legislators to undertake fiscal and customs reforms required by trade liberalization. The goal, therefore, is to bring the Algerian tax and customs law closer to the laws in force in the European Union states and more particularly in the Euro-Mediterranean ones. It is in this context that we aim through our subject to approach and discuss tax and customs reform in Algeria. For this, the work begins with a reflection on the Association Agreement, achieved through the development of relations between Algeria and the European Union. Then, we tackle specifically the issue of tax and customs reforms in Algeria on the occasion of the Euro-Mediterranean agreements. Finally we discuss the importance of good financial governance in the context of regional integration.